Lee Regional Visiting Nurse FY2019 filing

Chicopee, MAUnknown exempt organizationEIN 04-2173421Revenue $3.0M in FY2019

On file with the IRSporchlighthomecare.org2024 Westover Road · Chicopee, MA

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Maximum level or wellness in a home and community setting via comprehensive, personalized professional and ancillary home health serivces. The Agency seeks to promote understanding of good health practices, to promote health education to individuals, families and the community and to respond to the emerging needs of the community. The Agency is committed to the highest standards of excellence in an atmosphere of caring.

76¢ of each $1 spent went to programs.
$132K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2019 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $412K a year · 40% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$132K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$773K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 8 voting members
Looks good: 6 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
Spent
$4.3M
To programs
76%
Net assets
$1.5M
By yearFY2019–FY2022
Revenue
$3.0M
FY2019
Tap a bar for its year
Revenue by fiscal year
FY2019$3.0M
FY2020$802K
FY2021$270K
FY2022$36K
Expenses
$4.3M
FY2019
Tap a bar for its year
Expenses by fiscal year
FY2019$4.3M
FY2020$1.2M
FY2021$194K
FY2022$52K
Net assets
$1.5M
FY2019
Tap a bar for its year
Net assets by fiscal year
FY2019$1.5M
FY2020$824K
FY2021$1.6M
FY2022$1.5M

From the FY2019 Form 990 · see the original

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You’re viewing the FY2019 filing — not the latest on file. See the latest (FY2022) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $3.3M Management & general 24% · $1.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $132K paid to officers and key staff.

Part VII, Section A · reportable compensation
$91,853Pt VII · Sec A
$40,320Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021FY2020FY2019
Patricia Lamont$12,610$25,735$88,255$91,853
Ruth Odgren$7,560$10,800$71,401$40,320

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides personalized home health services and education to improve community wellness.

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Provided by the organization

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1 program · $3.3M · in their own filed words · FY2019
01

Provides home care services to residents of the town of Lee and surrounding communities.

$3.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2019 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Fees for servicesLn 2g$2.9M
Investment incomeLn 3$52K
Other incomeLn 4–11$42K
Money outPt IX
$4.3M
Ln 25
Programscol B$3.3M
Managementcol C$1.0M
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$97K
Total assetsLn 16$2.2M
LiabilitiesLn 26$773K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$17K
Government grantsLn 1e$13K
Fees for servicesLn 2g$2.9M
Investment incomeLn 3$52K
Other incomeLn 4–11$42K
Gains on assetsLn 7$22K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$91K
Cash and savings togetherLn 1–2$97K
InvestmentsLn 11–13$865K
Land, buildings, equipmentLn 10c$9K
Other assetsLn 15$1.2M
Total assetsLn 16$2.2M
LiabilitiesLn 26$773K
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 549
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY19End FY19
Cash and savingsLn 1–2$96K$97K
InvestmentsLn 11–13$1.0M$865K
Land, buildings, equipmentLn 10c$779K$9K
Total assetsLn 16$3.4M$2.2M
LiabilitiesLn 26$833K$773K
Net assetsLn 32$2.6M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$140K$140K
Other salaries and wagesLn 7$2.5M$2.0M$507K
Other employee benefitsLn 9$259K$196K$64K
Payroll taxesLn 10$208K$157K$51K
Management feesLn 11a$15K$15K
Legal feesLn 11b$342$342
Accounting feesLn 11c$12K$12K
Investment management feesLn 11f$4K$4K
Other fees for servicesLn 11g$460K$347K$113K
Advertising and promotionLn 12$4K$3K$1K
Office expensesLn 13$2K$2K$545
Information technologyLn 14$188K$142K$46K
OccupancyLn 16$76K$57K$19K
TravelLn 17$107K$95K$11K
Conferences, conventions and meetingsLn 19$2K$2K$558
Depreciation, depletion and amortizationLn 22$47K$35K$11K
InsuranceLn 23$31K$24K$8K
Other expenses (24a–d)Ln 24$280K$250K$31K
All other expensesLn 24e$18K$13K$4K
Total functional expensesLn 25$4.3M$3.3M$1.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $36K$52K−$16K$1.5M 990 PDF
FY2021 $270K$194K$76K$1.6M 990 PDF
FY2020 $802K$1.2M−$408K$824K 990 PDF
FY2019 Viewing $3.0M$4.3M−$1.3M$1.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2019 990 (6 parts)
Part I · Summary $3,028,210 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $83,656$17,255
I-9 Program service revenuePrior year $4,056,884$2,916,858
I-10 Investment incomePrior year −$55,042$52,097
I-11 Other revenuePrior year $38,674$42,000
I-12 Total revenuePrior year $4,124,172$3,028,210
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,564,323$3,079,208
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,289,454$1,248,755
I-18 Total expensesPrior year $4,853,777$4,327,963
I-19 Revenue less expensesPrior year −$729,605−$1,299,753
Part VI · Governance 6 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,028,210 across 8 lines filed
VIII-1e Government grants$13,001
VIII-1f All other contributions, gifts and grants$4,254
VIII-1h Total contributions, gifts and grants$17,255
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,916,858$2,916,858
VIII-3 Investment incomeExcluded from tax $30,570$30,570
VIII-6 Net rental income or lossExcluded from tax $42,000$42,000
VIII-7 Net gain or loss on sales of assetsExcluded from tax $21,527$21,527
VIII-12 Total revenueRelated to mission $2,916,858 · Unrelated business $0 · Excluded from tax $94,097$3,028,210
Part IX · Statement of functional expenses $4,327,963 across 19 lines filed
IX-5 Pay of current officers, directors and key staffManagement $140,081$140,081
IX-7 Other salaries and wagesPrograms $1,964,582 · Management $506,878$2,471,460
IX-9 Other employee benefitsPrograms $195,725 · Management $63,651$259,376
IX-10 Payroll taxesPrograms $157,176 · Management $51,115$208,291
IX-11a Management feesManagement $15,405$15,405
IX-11b Legal feesManagement $342$342
IX-11c Accounting feesManagement $12,259$12,259
IX-11f Investment management feesManagement $4,407$4,407
IX-11g Other fees for servicesPrograms $347,160 · Management $112,898$460,058
IX-12 Advertising and promotionPrograms $3,291 · Management $1,070$4,361
IX-13 Office expensesPrograms $1,675 · Management $545$2,220
IX-14 Information technologyPrograms $142,167 · Management $46,234$188,401
IX-16 OccupancyPrograms $57,117 · Management $18,575$75,692
IX-17 TravelPrograms $95,370 · Management $11,451$106,821
IX-19 Conferences, conventions and meetingsPrograms $1,717 · Management $558$2,275
IX-22 Depreciation, depletion and amortizationPrograms $35,299 · Management $11,480$46,779
IX-23 InsurancePrograms $23,766 · Management $7,729$31,495
IX-24 Other expenses (24a–d)Programs $249,849 · Management $30,509$280,358
IX-24e All other expensesPrograms $13,493 · Management $4,389$17,882
IX-25 Total functional expensesPrograms $3,288,387 · Management $1,039,576 · Fundraising $0$4,327,963
Part X · Balance sheet $2,248,143 assets, 18 lines filed
X-1 Cash, non-interest-bearing$6,116
X-2 Savings and temporary cash investmentsStart of year $96,317$90,625
X-3 Pledges and grants receivableStart of year $41,123$27,060
X-4 Accounts receivableStart of year $713,561$16,261
X-9 Prepaid expenses and deferred chargesStart of year $72,250$69,457
X-10c Land, buildings and equipment, netStart of year $778,712$8,896
X-11 Publicly traded securitiesStart of year $1,028,042$865,223
X-15 Other assetsStart of year $682,359$1,164,505
X-16 Total assetsStart of year $3,412,364$2,248,143
X-17 Accounts payable and accrued expensesStart of year $337,294$431,540
X-19 Deferred revenueStart of year $222,619$100,412
X-24 Unsecured notes and loans payableStart of year $42,900$42,900
X-25 Other liabilitiesStart of year $230,063$197,884
X-26 Total liabilitiesStart of year $832,876$772,736
X-27 Net assets without donor restrictionsStart of year $2,117,196$931,050
X-28 Net assets with donor restrictionsStart of year $462,292$544,357
X-32 Total net assets or fund balancesStart of year $2,579,488$1,475,407
X-33 Total liabilities and net assetsStart of year $3,412,364$2,248,143
Part XI · Reconciliation of net assets $1,475,407 net assets at year end
XI-1 Total revenue$3,028,210
XI-2 Total expenses$4,327,963
XI-3 Revenue less expenses−$1,299,753
XI-4 Net assets at start of year$2,579,488
XI-5 Net unrealized gains (losses) on investments$158,404
XI-9 Other changes in net assets$37,268
XI-10 Net assets at end of year$1,475,407

Form 990 e-file (XML) FY2019 from the IRS · Classification, formation year and address from the IRS Business Master File

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