West Florida Health Home Care Inc

“West Florida Health Home Care, Inc. (the filing organization) has one member. The sole member of the filing organization is AdventHealth West Florida Ambulatory Services, Inc. AdventHealth West Florida Ambulatory Services, Inc. (AHWFAS) is a Florida, not-for-profit corporation that is exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). There are no other classes of membership in the filing organization.”

“The sole member of the filing organization is AdventHealth West Florida Ambulatory Services, Inc. (AHWFAS). The Board of Directors of the filing organization are appointed by the sole member, AHWFAS, who has the right to elect, appoint or remove any member of the Board of Directors of the filing organization.”

“AHWFAS, as the sole member of the filing organization, has certain reserved powers as set forth in the Bylaws of the filing organization. These reserved powers include the following: a) adopt, amend, modify or restate these Bylaws or Articles of Incorporation of the filing organization; b) adopt any annual or long-term capital or operational budget for the filing organization or any changes exceeding 10% of the total annual budget; c) adopt any new, or changes to, existing long-term or master strategic plan for the filing organization; d) authorize the filing organization to enter into any contract, or engage in any transaction which is not provided for in an annual or long-term capital or operational budget approved by the member where the amount involved exceeds $100,000; e) appoint and remove the members of the filing organization's board of directors; f) approve the filing organization entering into a new service line; g) approve the formation, modification, or dissolution of any partnership, LLC, or joint venture in which the corporation will be a shareholder, partner, member, joint venturer or party to an affiliation; h) enter into, modify, or terminate any affiliation agreement as to which the filing organization will be a party; i) incur any long-term debt; j) mortgage or otherwise grant a lien or security interest to be placed upon or a commerical code financing statement to be filed against any of the filing organization's assets; k) merge the filing organization with or consolidate the filing organization into any other entity; l) sell, assign, or otherwise transfer all or substantialy all of the corporation's assets in one or more related transactions; m) made any distribution permitted in accordance with Section 14-3-1301 of the code, as amended; n) make a call for additional contributions; o) enter into any contract at less than fair market value; p) grant membership rights to any person or entity other than the member; q) enter into, modify, amend, revise, extend or renew any agreement for the management of the business of the filing organization by any person or entity, or terminate any such agreement if it is being performed by the manager thereunder in a manner inconsistent with the filing organization's exempt purposes; and r) approve the voluntary dissolution of the filing organization.”

“The filing organization's current year Form 990 was reviewed by the COO and CFO prior to its filing with the IRS. The review conducted by the COO and CFO did not include the review of any supporting workpapers that were used in preparation of the current year Form 990, but did include a review of the entire Form 990 and all supporting schedules.”

“The Conflict of Interest Policy of the filing organization applies to members of its Board of Directors and its principal officers (to be known as Interested Persons). In connection with any actual or possible conflicts of interest, any member of the Board of Directors of the filing organization or any principal officer of the filing organization (i.e. Interested Persons) must disclose the existence of any financial interest with the filing organization and must be given the opportunity to disclose all material facts concerning the financial interest/arrangement to the Board of Directors of the filing organization or to any members of a committee with board delegated powers that is considering the proposed transaction or arrangement. Subsequent to any disclosure of any financial interest/arrangement and all material facts, and after any discussion with the relevant Board member or principal officer, the remaining members of the Board of Directors or committee with board delegated powers shall discuss, analyze, and vote upon the potential financial interest/arrangement to determine if a conflict of interest exists. According to the filing organization's Conflict of Interest Policy, an Interested Person may make a presentation to the Board of Directors (or committee with board delegated powers), but after such presentation, shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that results in a conflict of interest. Each Interested Person, as defined under the filing organization's Conflict of Interest Policy, shall annually sign a statement which affirms that such person has received a copy of the Conflict of Interest policy, has read and understands the policy, has agreed to comply with the policy, and understands that the filing organization is a charitable organization that must primarily engage in activities which accomplish one or more of its exempt purposes. The filing organization's Conflict of Interest Policy also requires that periodic reviews shall be conducted to ensure that the filing organization operates in a manner consistent with its charitable purposes.”

“The filing organization's CEO is not compensated by the filing organization. This individual is compensated by the related top-tier parent organization of the filing organization. Please see the discussion concerning the process followed by the related top-tier parent organization in determining executive compensation in our response to Schedule J, Line 3.”

“The filing organization is a part of the system of healthcare organizations known as AdventHealth. The audited consolidated financial statements of AdventHealth and of the AdventHealth "Obligated Group" are filed annually with the Municipal Securities Rulemaking Board (MSRB). The "Obligated Group" is a group of AHSSHC subsidiaries that are jointly and severally liable under a Master Trust Indenture that secures debt primarily issued on a tax-exempt basis. Unaudited quarterly financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP) are also filed with MSRB for AdventHealth on a consolidated basis and for the grouping of AdventHealth subsidiaries comprising the "Obligated Group". The filing organization does not generally make its governing documents or conflict of interest policy available to the public.”

“For those Board of Director members who devote less than full-time to the filing organization (based upon the average number of hours per week shown in column (B) on page 7 of the return) the compensation amounts shown in columns (E) and (F) on page 7 were provided in conjunction with that person's responsibilities and roles in serving in an executive leadership position as an employee of Adventist Health System Sunbelt Healthcare Corporation.”

“The parent corporation and sole top-tier member of West Florida Health Home Care, Inc. (the filing organization) is Adventist Health System Sunbelt Healthcare Corporation (AHSSHC). AHSSHC is a Florida, not-for-profit corporation that is exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). AHSSHC has established a shared service center to centralize the Accounts Payable (A/P) function for all AHSSHC subsidiary organizations. The filing organization has entered "0" in Part V, Line 1a because the filing organization no longer issues Form 1099 returns, rather, all such returns are filed by and under the name and EIN of AHSSHC as the payor subject to the information reporting requirements of Section 6041. The facts and circumstances support a position that AHSSHC, as a payor on behalf of its subsidiary organizations in a shared service environment, will have sufficient management and oversight in connection with the subsidiary organizations' payments to meet the standard set forth in Treas. Reg. Section 1.6041-1(e). AHSSHC will not merely be making payments at the direction of its subsidiary organizations. Accordingly, AHSSHC is considered the payor subject to the information reporting requirements of Section 6041.”

“Professional Fees: Program service expenses 1,935,567. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,935,567. Environmental Services: Program service expenses 450. Management and general expenses 0. Fundraising expenses 0. Total expenses 450. Transcription Services: Program service expenses 12,550. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,550. Miscellaneous Purchased Services: Program service expenses -85,195. Management and general expenses 0. Fundraising expenses 0. Total expenses -85,195. AH Management Fees: Program service expenses 0. Management and general expenses 194,583. Fundraising expenses 0. Total expenses 194,583. Billing & Collection Services: Program service expenses 0. Management and general expenses 9,305. Fundraising expenses 0. Total expenses 9,305. AH Shared Service Fee: Program service expenses 0. Management and general expenses 228,798. Fundraising expenses 0. Total expenses 228,798.”

“Although the taxpayer is not required to undergo an audit as set forth in the Single Audit Act and OMB Circular A-133, the taxpayer is part of a controlled group of organizations that comprise a consolidated financial statement audit. The controlled group's parent is Adventist Health System Sunbelt Healthcare Corporation (AHSSHC), a 501(c)(3) organization. The system of healthcare entities owned and controlled by AHSSHC is known as AdventHealth. For the year ended December 31, 2022, AdventHealth will file a consolidated Single Audit which will include all entities that are part of the controlled group. Accordingly, the taxpayer has checked yes to the questions on Part XII, line 3a and 3b.”