Civic Intelligence

Comprehensive Home Health Care Inc

EIN 51-0173787 • 501(c)3 • Miami, FL

Profile

We are a coordinated program of palliative care whose mission is to respond and attend to the physical, phychosocial, emotional and spiritual needs of the terminally ill patient and their families/caregivers. We focus on the patient's comfort and quality of life when curing the disease is not a realistic possibility. Effective 11/6/2021, the organization has shifted its focus from direct hospice care to providing charitable functions to those in need.

4960 SW 72nd AvenueMiami, FL 33155

www.opuscare.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

39th percentile

0.0%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Assets

Down

$1,119,863

Down $1,019,107 (-48%) from 2023

Liabilities

Down

$0

Down $805,064 (-100%) from 2023

Net Assets

Down

$1,119,863

Down $214,043 (-16%) from 2023

Revenue

Down

$0

Down $113,404 (-100%) from 2023

Expenses

Down

$0

Down $54,839 (-100%) from 2023

Net Income

Down

$0

Down $58,565 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0-$5.0MAssets 2011: $8,030,312Liabilities 2011: $2,628Net Assets 2011: $8,027,6842011Assets 2012: $7,452,213Liabilities 2012: $3,772Net Assets 2012: $7,448,4412012Assets 2013: $6,530,013Liabilities 2013: $80,927Net Assets 2013: $6,449,0862013Assets 2014: $4,985,533Liabilities 2014: $39,564Net Assets 2014: $4,945,9692014Assets 2015: $4,068,159Liabilities 2015: $42,397Net Assets 2015: $4,025,7622015Assets 2016: $4,117,989Liabilities 2016: $1,093,453Net Assets 2016: $3,024,5362016Assets 2017: $5,868,368Liabilities 2017: $2,465,626Net Assets 2017: $3,402,7422017Assets 2018: $9,696,645Liabilities 2018: $3,029,883Net Assets 2018: $6,666,7622018Assets 2019: $14,358,547Liabilities 2019: $6,128,661Net Assets 2019: $8,229,8862019Assets 2020: $17,720,861Liabilities 2020: $17,216,820Net Assets 2020: $504,0412020Assets 2021: $9,156,463Liabilities 2021: $9,689,914Net Assets 2021: -$533,4512021Assets 2022: $3,713,272Liabilities 2022: $2,437,931Net Assets 2022: $1,275,3412022Assets 2023: $2,138,970Liabilities 2023: $805,064Net Assets 2023: $1,333,9062023Assets 2025: $1,119,863Liabilities 2025: $0Net Assets 2025: $1,119,8632025

Highlighted filing

2025

Assets$1,119,863
Liabilities$0
Net Assets$1,119,863

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MRevenue 2011: $3,705,021Expenses 2011: $3,319,089Net Income 2011: $385,9322011Expenses 2012: $4,283,3662012Expenses 2013: $4,854,3732013Revenue 2014: $4,051,151Expenses 2014: $5,554,268Net Income 2014: -$1,503,1172014Revenue 2015: $3,438,741Expenses 2015: $4,358,948Net Income 2015: -$920,2072015Revenue 2016: $7,225,104Expenses 2016: $8,004,391Net Income 2016: -$779,2872016Revenue 2017: $17,590,597Expenses 2017: $17,229,441Net Income 2017: $361,1562017Revenue 2018: $28,341,256Expenses 2018: $25,058,241Net Income 2018: $3,283,0152018Revenue 2019: $35,338,405Expenses 2019: $33,777,092Net Income 2019: $1,561,3132019Revenue 2020: $44,626,706Expenses 2020: $52,352,551Net Income 2020: -$7,725,8452020Revenue 2021: $15,706,153Expenses 2021: $16,743,645Net Income 2021: -$1,037,4922021Revenue 2022: $1,881,654Expenses 2022: $72,862Net Income 2022: $1,808,7922022Revenue 2023: $113,404Expenses 2023: $54,839Net Income 2023: $58,5652023Revenue 2025: $0Expenses 2025: $0Net Income 2025: $02025

Highlighted filing

2025

Revenue$0
Expenses$0
Net Income$0

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$0.00$0.00$0.00
2023Summary only. Only limited summary data is available for this year.$2.14$0.81$1.33$0.11$0.05$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$2.44$1.28$1.88$0.07$1.81
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.16$9.69$0.53$15.7$16.7$1.04
2020Summary only. Only limited summary data is available for this year.$17.7$17.2$0.50$44.6$52.4$7.73
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$6.13$8.23$35.3$33.8$1.56
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.70$3.03$6.67$28.3$25.1$3.28
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.87$2.47$3.40$17.6$17.2$0.36
2016Summary only. Only limited summary data is available for this year.$4.12$1.09$3.02$7.23$8.00$0.78
2015Detailed filing. Detailed filing data is available for this year.$4.07$0.04$4.03$3.44$4.36$0.92
2014Summary only. Only limited summary data is available for this year.$4.99$0.04$4.95$4.05$5.55$1.50
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$0.08$6.45$4.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.45$0.00$7.45$4.28
2011Summary only. Only limited summary data is available for this year.$8.03$0.00$8.03$3.71$3.32$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

We are a coordinated program of palliative care whose mission is to respond and attend to the physical, phychosocial, emotional and spiritual needs of the terminally ill patient and their families/caregivers. We focus on the patient's comfort and quality of life when curing the disease is not a realistic possibility.

We are a coordinated program of palliative care whose mission is to respond and attend to the physical, phychosocial, emotional and spiritual needs of the terminally ill patient and their families/caregivers. We focus on the patient's comfort and quality of life when curing the disease is not a realistic possibility. Effective 11/6/2021, the organization has shifted its focus from direct hospice care to providing charitable functions to those in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$854$854→ $0
Total Assets$1,119,863$1,119,863→ $0
Other Assets Total$1,119,009$1,119,009→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,119,863$1,119,863→ $0
Total Net Assets Fund Balance$1,119,863$1,119,863→ $0
Total Liabilities and Net Assets / Fund Balance$1,119,863$1,119,863→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,119,009--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Opuscare of Florida LLCRelatedNote ReceivableNo-
Opuscare of Florida LLCRelatedNote PayableNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Carolina bustamante dr. Jose m. Armas jr. Evp board member siblings carolina bustamante anthony a. Armas evp board member siblings dr. Ismael roque javier roque ceo dir. Of stra father/son dr. Ismael roque gabriela roque ceo marketing father/daughter

Form 990, Page 6, Part VI, Line 3

Opuscare management llc 4960 sw 72nd avenue miami, fl 33155 ein: 81-4278711

Form 990, Page 6, Part VI, Line 11B

2024 form 990 was reviewed with the board prior to filing a copy with the i.r.s.

Form 990, Page 6, Part VI, Line 12C

All employees are explained the "conflict of interest" policy and are required to review and sign-off on the policy. The policy is posted, and made available for review as part of the company personnel policies and guidelines in our office. If management believes that there may be a "conflict of interest", the employee will be questioned regarding the matter, pursuant to our established personnel rules and regulations.

Form 990, Page 6, Part VI, Line 19

These documents are/can be made available by calling our main office to request a viewing.

Filing and Contact Details

Filer

Filer Name
Comprehensive Home Health Care Inc
EIN
51-0173787
Phone
3055911606
Address
4960 SW 72ND AVENUE, MIAMI, FL 33155
Doing Business As
Opuscare of South Florida

Signing Officer

Name
Dr Ismael Roque
Title
CEO
Phone
3055911606
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Ismael Roque
Formed
1991
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Puerto Renfrow Pllc
Address
5901 SW 74TH STREET STE 400, MIAMI, FL 33143
Preparer
Richard F Puerto
Phone
7869000208
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

Opuscare of south florida

FORM 990 - ORGANIZATION'S MISSION

We are a coordinated program of palliative care whose mission is to respond and attend to the physical, phychosocial, emotional and spiritual needs of the terminally ill patient and their families/caregivers. We focus on the patient's comfort and quality of life when curing the disease is not a realistic possibility. Effective 11/6/2021, the organization has shifted its focus from direct hospice care to providing charitable functions to those in need.

Form 990, Page 2, Part III, Line 4A

The principal purpose of our organization is to provide quality health services to terminally ill patients at the end of life through an interdisciplinary health care team. Among the several service modalities, the following are a few of our program's greatest achievements: the provision of daily care, daily assessment of our patients and the one-on- one service to our patients and their immediate families/caregivers. The services identified in the previous sentence are the core services being provided by our organization by and through our physicians, nurses, nurse assistants, social workers, clergy, volunteers, related professionals and ancillary staff. These services and the coordination and use of available resources, through the program and community, include related medicines, medical supplies and medical equipments. Our dedication to our patients to ensure they are comfortable and free of pain while maintained in their own comfortable surroundings, is still the greatest achievement of a palliative hospice care. Effective 11/6/2021, the organization has shifted its focus from direct hospice care to providing charitable functions to those in need.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROVIDER RELIEF FUND 1,688,720 SALE RECONCILIATION 146,723 REIMBURSEMENTS 46,189
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPUSCARE OF SOUTH FLORIDA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE ARE A COORDINATED PROGRAM OF PALLIATIVE CARE WHOSE MISSION IS TO RESPOND AND ATTEND TO THE PHYSICAL, PHYCHOSOCIAL, EMOTIONAL AND SPIRITUAL NEEDS OF THE TERMINALLY ILL PATIENT AND THEIR FAMILIES/CAREGIVERS. WE FOCUS ON THE PATIENT'S COMFORT AND QUALITY OF LIFE WHEN CURING THE DISEASE IS NOT A REALISTIC POSSIBILITY. EFFECTIVE 11/6/2021, THE ORGANIZATION HAS SHIFTED ITS FOCUS FROM DIRECT HOSPICE CARE TO PROVIDING CHARITABLE FUNCTIONS TO THOSE IN NEED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRINCIPAL PURPOSE OF OUR ORGANIZATION IS TO PROVIDE QUALITY HEALTH SERVICES TO TERMINALLY ILL PATIENTS AT THE END OF LIFE THROUGH AN INTERDISCIPLINARY HEALTH CARE TEAM. AMONG THE SEVERAL SERVICE MODALITIES, THE FOLLOWING ARE A FEW OF OUR PROGRAM'S GREATEST ACHIEVEMENTS: THE PROVISION OF DAILY CARE, DAILY ASSESSMENT OF OUR PATIENTS AND THE ONE-ON- ONE SERVICE TO OUR PATIENTS AND THEIR IMMEDIATE FAMILIES/CAREGIVERS. THE SERVICES IDENTIFIED IN THE PREVIOUS SENTENCE ARE THE CORE SERVICES BEING PROVIDED BY OUR ORGANIZATION BY AND THROUGH OUR PHYSICIANS, NURSES, NURSE ASSISTANTS, SOCIAL WORKERS, CLERGY, VOLUNTEERS, RELATED PROFESSIONALS AND ANCILLARY STAFF. THESE SERVICES AND THE COORDINATION AND USE OF AVAILABLE RESOURCES, THROUGH THE PROGRAM AND COMMUNITY, INCLUDE RELATED MEDICINES, MEDICAL SUPPLIES AND MEDICAL EQUIPMENTS. OUR DEDICATION TO OUR PATIENTS TO ENSURE THEY ARE COMFORTABLE AND FREE OF PAIN WHILE MAINTAINED IN THEIR OWN COMFORTABLE SURROUNDINGS, IS STILL THE GREATEST ACHIEVEMENT OF A PALLIATIVE HOSPICE CARE. EFFECTIVE 11/6/2021, THE ORGANIZATION HAS SHIFTED ITS FOCUS FROM DIRECT HOSPICE CARE TO PROVIDING CHARITABLE FUNCTIONS TO THOSE IN NEED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CAROLINA BUSTAMANTE DR. JOSE M. ARMAS JR. EVP BOARD MEMBER SIBLINGS CAROLINA BUSTAMANTE ANTHONY A. ARMAS EVP BOARD MEMBER SIBLINGS DR. ISMAEL ROQUE JAVIER ROQUE CEO DIR. OF STRA FATHER/SON DR. ISMAEL ROQUE GABRIELA ROQUE CEO MARKETING FATHER/DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OPUSCARE MANAGEMENT LLC 4960 SW 72ND AVENUE MIAMI, FL 33155 EIN: 81-4278711
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt52024 FORM 990 WAS REVIEWED WITH THE BOARD PRIOR TO FILING A COPY WITH THE I.R.S.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL EMPLOYEES ARE EXPLAINED THE "CONFLICT OF INTEREST" POLICY AND ARE REQUIRED TO REVIEW AND SIGN-OFF ON THE POLICY. THE POLICY IS POSTED, AND MADE AVAILABLE FOR REVIEW AS PART OF THE COMPANY PERSONNEL POLICIES AND GUIDELINES IN OUR OFFICE. IF MANAGEMENT BELIEVES THAT THERE MAY BE A "CONFLICT OF INTEREST", THE EMPLOYEE WILL BE QUESTIONED REGARDING THE MATTER, PURSUANT TO OUR ESTABLISHED PERSONNEL RULES AND REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THESE DOCUMENTS ARE/CAN BE MADE AVAILABLE BY CALLING OUR MAIN OFFICE TO REQUEST A VIEWING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR ISMAEL ROQUE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03055911606
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMPREHENSIVE HOME HEALTH CARE INC
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PUERTO RENFROW PLLC
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD F PUERTO
ReturnHeader/ReturnTs02025-10-22T14:35:27-04:00
ReturnHeader/ReturnTypeCd0990

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