Catholic Health Services

What it reported doing in 2024

Catholic health services ("chs") was formed in 1986 to plan, develop, manage and coordinate the new and existing not-for-profit health care related facilities of the archdiocese of miami. Over the years its oversight has expanded to include low income housing for seniors, an early childhood education provider and the catholic cemeteries also sponsored by the archdiocese of miami. All entities are exempt under section 501(c)(3) and serve all faiths within their geographic area. The catholic health services system includes 4 skilled nursing and long-term care facilities with a total of 633 licensed beds. These facilities served 3,986 patients in fiscal 2025. Three specialty rehabilitation hospitals with a total of 88 licensed beds served 807 inpatients in fiscal 2025, and an additional 420 individuals received services in the hospitals' therapy department. Two assisted living facilities with a total of 150 licensed beds served 175 individuals during the year. 1,032 clients received home health services from the system's two home health agencies. Catholic hospice served 9698 patients in their homes, healthcare facilities, palliative care and in the agency's 3 inpatient units. Catholic housing management, a program service of chs, oversees 2,569 apartments in 18 hud housing communities for low income seniors in broward and miami-dade counties. In fiscal 2025,3,159 residents of all faiths benefited from this safe and affordable housing. Centro mater's five child care centers served 1,698 children and their families in fiscal 2025, providing early learning services funded through federal and local government sources and private agencies. Community benefit is provided in various forms. The healthcare entities devote substantial efforts and resources to providing health services to people in their communities who need care but cannot afford it. Benefits to the poor are provided to persons who are economically poor or are medically indigent and cannot afford to pay because they have inadequate resources and/or are uninsured or underinsured. Charity care is provided to those who are financially unable to pay and who are unable to access federal or state entitlement programs. The facilities do not pursue collection of amounts determined to qualify as charity care and do not report such amounts as net patient service revenue. Qualification for charity care and financial assistance is determined using federal poverty guidelines. Cost incurred in excess of normal inpatient and resident reimbursement rates received are based on cost-to-charge ratio methodology. In fiscal 2025 "total uncompensated and charity care" totaled approximately 4,990,019 and made up 31% of the total chs community benefit. In fiscal 2025 "elderly housing rental subsidy" totaled approximately 10,847,868 which accounts for 67% of the community benefit breakdown as the tenant share of monthly rent averages only 367 throughout these properties. Approximately 196,700 of communitybenefit is provided through "community health improvement" through medicine, therapies, and nursing. In addition, catholic health services facilities, through their participation in health fairs and community sponsored events, provide community health education and health support services to those who would otherwise not have the benefit of these services.

Financial Efficiency

• Mission deployment rate: 59.5%; rating input score 60
• Program expense ratio: 70%; rating input score 70
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
• Pay-setting controls: 4 of 6 controls in place; rating input score 67
  • Compensation committee: Pass
  • Independent consultant: Pass
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
• Major donor itemization: Limited
• Related-party transparency: Yes; rating input score 100

Accountability

• Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
• Governance controls: 7 of 9 controls in place; rating input score 78
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Fail
  • Form 990 shared with the board: Fail
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 16.2%; rating input score 78; 78th percentile among comparable filings
• Total-asset coverage ratio: 4.35; rating input score 83; 83rd percentile among comparable filings
• Liabilities to assets ratio: 0.17; rating input score 63; 63rd percentile among comparable filings
• Officer compensation ratio: 15.3%; rating input score 8; 8th percentile among comparable filings

Growth

• Program expense growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
• Revenue growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings
• Asset growth: 15.9% per year; rating input score 100; 83rd percentile among comparable filings