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        <Desc>RIGHT OF USE LEASE LIABILITY</Desc>
        <Amt>393314</Amt>
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        <Desc>DUE TO AFFILIATES</Desc>
        <Amt>3364291</Amt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PART X, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE HOSPICE FOUNDATION OF MARTIN &amp; ST. LUCIE, INC. IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF HEALTH AND PALLIATIVE SERVICES OF THE TREASURE COAST, INC. AND AFFILIATES. THE CONSOLIDATED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING FOOTNOTE: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AND, THEREFORE, THESE CONSOLIDATED FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENDOWMENT FUNDS ARE INTENDED TO BE USED TO SUPPORT THE PROGRAMS AND ACTIVITIES OF HEALTH AND PALLIATIVE SERVICES OF THE TREASURE COAST, INC. AND AFFILIATES.</ExplanationTxt>
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        <GrossRevenueEvent1Amt>44000</GrossRevenueEvent1Amt>
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        <Event2Nm>SAFARI NIGHTS</Event2Nm>
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        <GrossRevenueEvent2Amt>17370</GrossRevenueEvent2Amt>
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        <FoodAndBeverageEvent2Amt>54676</FoodAndBeverageEvent2Amt>
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        <EntertainmentTotalEventsAmt>11556</EntertainmentTotalEventsAmt>
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        <NetIncomeSummaryAmt>-122877</NetIncomeSummaryAmt>
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        <CashPrizesOtherGamingAmt>12935</CashPrizesOtherGamingAmt>
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        <CashPrizesTotalGamingAmt>12935</CashPrizesTotalGamingAmt>
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        <AddressLine1Txt>1201 SE INDIAN STREET</AddressLine1Txt>
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        <BusinessNameLine1Txt>AGNES PALMER</BusinessNameLine1Txt>
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      <GamingManagerServicesProvTxt>AGNES VOLUNTEERS HER TIME AND IS NOT COMPENSATED FOR GAMING ACTIVITIES.</GamingManagerServicesProvTxt>
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          <AddressLine1Txt>1201 SE INDIAN STREET</AddressLine1Txt>
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        <PersonNm>LISBET VANDENBERG</PersonNm>
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        <PersonNm>JEFFREY WHITE</PersonNm>
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        <FormAndLineReferenceDesc>SCHEDULE J, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PRESIDENT AND CEO IS PAID BY HEALTH AND PALLIATIVE SERVICES OF THE TREASURE COAST (HPSTC), A RELATED ORGANIZATION. THE COMPENSATION OF THE CEO IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE HPSTC BOARD, WHICH SHALL INCLUDE THE CHAIRMAN OF THE HPSTC BOARD AND OTHER MEMBERS OF THE HPSTC BOARD AS APPOINTED BY THE HPSTC CHAIRMAN. THE HPSTC CHAIRMAN OF THE BOARD OR HIS DESIGNEE SHALL BE THE CHAIRMAN OF THE COMMITTEE. THE COMPENSATION COMMITTEE'S RESPONSIBILITIES SHALL INCLUDE (A) TO ESTABLISH THE COMPENSATION OF THE PRESIDENT &amp; CEO OF THE CORPORATION; (B) REVIEW THE COMPENSATION OF THE PRESIDENT &amp; CEO OF THE CORPORATION, UTILIZING COMPARABILITY DATA AND ESTABLISH MERIT INCREASES, IF ANY, IN SALARY, INCENTIVE BONUS, ETC.; (C) PROVIDE A REPORT OF FINDINGS TO THE FULL BOARD OF DIRECTORS; AND (D) APPROVE THE WRITTEN EMPLOYMENT CONTRACT WITH THE CEO AND ANY CONTRACT REVISIONS. THE COMPENSATION COMMITTEE MAY OBTAIN COMPARATIVE COMPENSATION DATA FROM VARIOUS SOURCES, INCLUDING COMPENSATION SURVEYS OR STUDIES, FORM 990 DATA FROM OTHER ORGANIZATIONS, AND INDEPENDENT COMPENSATION CONSULTANTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
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      <ClothingAndHouseholdGoodsGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <NoncashContributionsRptF990Amt>796410</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>OTHER</MethodOfDeterminingRevenuesTxt>
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      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020961" softwareVersionNum="2024v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION OF THE CEO IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE HPSTC BOARD, WHICH SHALL INCLUDE THE CHAIRMAN OF THE HPSTC BOARD AND OTHER MEMBERS OF THE HPSTC BOARD AS APPOINTED BY THE HPSTC CHAIRMAN. THE HPSTC CHAIRMAN OF THE BOARD OR HIS DESIGNEE SHALL BE THE CHAIRMAN OF THE COMMITTEE. THE COMPENSATION COMMITTEE'S RESPONSIBILITIES SHALL INCLUDE (A) TO ESTABLISH THE COMPENSATION OF THE PRESIDENT &amp; CEO OF THE CORPORATION; (B) REVIEW THE COMPENSATION OF THE PRESIDENT &amp; CEO OF THE CORPORATION, UTILIZING COMPARABILITY DATA AND ESTABLISH MERIT INCREASES, IF ANY, IN SALARY, INCENTIVE BONUS, ETC.; (C) PROVIDE A REPORT OF FINDINGS TO THE FULL BOARD OF DIRECTORS; AND (D) APPROVE WRITTEN EMPLOYMENT CONTRACT WITH THE CEO AND ANY CONTRACT REVISIONS. THE COMPENSATION COMMITTEE MAY OBTAIN COMPARATIVE COMPENSATION DATA FROM VARIOUS SOURCES, INCLUDING COMPENSATION SURVEYS OR STUDIES, FORM 990 DATA FROM OTHER ORGANIZATIONS, AND INDEPENDENT COMPENSATION CONSULTANTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION STRIVES TO PROVIDE A BASE SALARY THAT MEETS THE MARKET STANDARD WHEN EMPLOYEES ARE FULLY PROFICIENT AND MEETING EXPECTATIONS. AS SUCH, BASE SALARY FOR OFFICERS AND KEY EMPLOYEES WILL BE TARGETED AT THE 50TH PERCENTILE OF THE COMPETITIVE MARKET. IN ADDITION, THE ORGANIZATION MAY UTILIZE INCENTIVE PAY AS A WAY TO MEET THE STRATEGIC GOALS OF THE ORGANIZATION. THE BASE SALARY PLUS POTENTIAL INCENTIVE PAY FOR AN EXECUTIVE IS TARGETED BETWEEN THE 50TH AND 75TH PERCENTILE. THE ORGANIZATION PROVIDES STANDARD HEALTH, WELFARE, RETIREMENT, AND OTHER BENEFITS OR PERQUISITES THAT ARE COMPARABLE TO THOSE PROVIDED BY SIMILAR ORGANIZATIONS. THE COMPENSATION OF THE OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT AND CEO USING COMPARABILITY DATA AND THE PROCESS AND DECISIONS ARE DOCUMENTED IN EACH EMPLOYEE'S FILE. HPSTC MAY OBTAIN COMPARATIVE COMPENSATION DATA FROM VARIOUS SOURCES, INCLUDING COMPENSATION SURVEYS OR STUDIES, FORM 990 DATA FROM OTHER ORGANIZATIONS, AND INDEPENDENT COMPENSATION CONSULTANTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER OF THIS CORPORATION IS HEALTH AND PALLIATIVE SERVICES OF THE TREASURE COAST, INC., A FLORIDA NOT-FOR PROFIT CORPORATION. MEMBERSHIP IN THIS CORPORATION IS NOT TRANSFERABLE OR ASSIGNABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AFFAIRS OF THIS CORPORATION SHALL BE MANAGED BY ITS BOARD OF DIRECTORS, WHICH SHALL POSSESS ALL THE POWERS OF CORPORATE DIRECTORS UNDER THE LAWS OF THE STATE OF FLORIDA. ALL DIRECTORS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF HEALTH AND PALLIATIVE SERVICES OF THE TREASURE COAST, INC., WHICH IS THE SOLE MEMBER OF HOSPICE FOUNDATION OF MARTIN &amp; ST. LUCIE, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS</FormAndLineReferenceDesc>
        <ExplanationTxt>HEALTH AND PALLIATIVE SERVICES OF THE TREASURE COAST, INC., WHICH IS THE SOLE MEMBER OF HOSPICE FOUNDATION OF MARTIN &amp; ST LUCIE, INC., CAN AUTHORIZE ANY OFFICERS OR AGENTS OF HOSPICE FOUNDATION OF MARTIN &amp; ST LUCIE, INC. TO ENTER INTO ANY CONTRACT OR EXECUTE AND DELIVER ANY INSTRUMENT IN THE NAME OF AND ON BEHALF OF HOSPICE FOUNDATION OF MARTIN &amp; ST LUCIE, INC., AND SUCH AUTHORITY MAY BE GENERAL OR CONFINED TO SPECIFIC INSTANCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RETAINS THE EXPERTISE OF AN INDEPENDENT ACCOUNTING FIRM TO ASSIST IN THE PREPARATION AND REVIEW OF ITS IRS FORM 990. THE FORM 990 IS PROVIDED TO THE FULL CORPORATE BOARD WHO THEN VOTES TO APPROVE THE SUBMISSION OF THE FORM 990 PRIOR TO FILLING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY EACH BOARD MEMBER IS GIVEN THE CONFLICT OF INTEREST POLICY AND THE CEO EXPLAINS THE POLICY IN DETAIL PRIOR TO THE BOARD MEMBER'S SIGNATURE. ALL VENDORS RECEIVE AND MUST SIGN A FORM DISCLOSING ANY RELATED PARTIES INVOLVED PRIOR TO DOING BUSINESS WITH THE ORGANIZATION. ANYONE WITH A CONFLICT OF INTEREST IS PROHIBITED FROM VOTING ON MATTERS RELATED TO THE CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE ON-SITE IN EITHER THE COMPLIANCE OR CONTROLLER'S OFFICE. UPON REQUEST, COPIES ARE SHOWN, MAILED, FAXED OR EMAILED TO THE INQUIRER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G OTHER FEES</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTING EXPENSE - TOTAL EXPENSE: 135816, PROGRAM SERVICE EXPENSE: 73064, MANAGEMENT AND GENERAL EXPENSES: 35966, FUNDRAISING EXPENSES: 26786; CONTRACT LABOR - TOTAL EXPENSE: 178427, PROGRAM SERVICE EXPENSE: 178427, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; MUSIC THERAPY SERVICES - TOTAL EXPENSE: 168152, PROGRAM SERVICE EXPENSE: 168152, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; SALARIES AND BENEFITS ALLOCATION - TOTAL EXPENSE: 1657130, PROGRAM SERVICE EXPENSE: 498510, MANAGEMENT AND GENERAL EXPENSES: 790298, FUNDRAISING EXPENSES: 368322; PATIENT SERVICES - TOTAL EXPENSE: 25427, PROGRAM SERVICE EXPENSE: 8100, MANAGEMENT AND GENERAL EXPENSES: 11305, FUNDRAISING EXPENSES: 6022;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN BENEFICIAL INTEREST IN SPLIT-INTEREST TRUST - 45745; TOTAL - 45745;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C CHANGE OF OVERSIGHT PROCESS OR SELECTION PROCESS</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <EIN>201683870</EIN>
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        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
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          <AddressLine1Txt>1205-B GRUMMAN PL</AddressLine1Txt>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
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      <RentalOfFacilitiesToOthOrgInd>true</RentalOfFacilitiesToOthOrgInd>
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        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
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          <BusinessNameLine1Txt>HOSPICE OF MARTIN AND ST LUCIE INC</BusinessNameLine1Txt>
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        <InvolvedAmt>336376</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
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        <InvolvedAmt>440518</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
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