Lee Regional Visiting Nurse FY2020 filing

Chicopee, MAUnknown exempt organizationEIN 04-2173421Revenue $802K in FY2020

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.

49¢ of each $1 spent went to programs.
$160K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
49%
of spending
Concern: 49% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$160K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
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
$706K
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$802K
-74% vs prior year
Spent
$1.2M
To programs
49%
Net assets
$824K
By yearFY2019–FY2022
Revenue
$802K
FY2020▼ -74%
Tap a bar for its year
Revenue by fiscal year
FY2019$3.0M
FY2020$802K
FY2021$270K
FY2022$36K
Expenses
$1.2M
FY2020▼ -72%
Tap a bar for its year
Expenses by fiscal year
FY2019$4.3M
FY2020$1.2M
FY2021$194K
FY2022$52K
Net assets
$824K
FY2020▼ -44%
Tap a bar for its year
Net assets by fiscal year
FY2019$1.5M
FY2020$824K
FY2021$1.6M
FY2022$1.5M

From the FY2020 Form 990 · see the original

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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

49 cents of each dollar spent went to programs.

Program services 49% · $589K Management & general 51% · $621K

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

7 people listed on the 990; $160K paid to officers and key staff.

Part VII, Section A · reportable compensation
$88,255Pt VII · Sec A
$71,401Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Chair
$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 · $589K · in their own filed words · FY2020
01

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

$589Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$802K
Ln 12
Fees for servicesLn 2g$650K
Investment incomeLn 3$105K
Other incomeLn 4–11$35K
Money outPt IX
$1.2M
Ln 25
Programscol B$589K
Managementcol C$621K
Owns and owesPt X
$824K
net assets · Ln 32
Cash and savingsLn 1–2$224K
Total assetsLn 16$1.5M
LiabilitiesLn 26$706K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Government grantsLn 1e$5K
Fees for servicesLn 2g$650K
Investment incomeLn 3$105K
Other incomeLn 4–11$35K
Gains on assetsLn 7$98K
Total revenueLn 12$802K
Assets in detailPt X, end of year
CashLn 1$34K
SavingsLn 2$191K
Cash and savings togetherLn 1–2$224K
InvestmentsLn 11–13$519K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$782K
Total assetsLn 16$1.5M
LiabilitiesLn 26$706K
Net assetsLn 32$824K
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 FY20End FY20
Cash and savingsLn 1–2$97K$224K
InvestmentsLn 11–13$865K$519K
Land, buildings, equipmentLn 10c$9K$0
Total assetsLn 16$2.2M$1.5M
LiabilitiesLn 26$773K$706K
Net assetsLn 32$1.5M$824K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$163K$163K
Other salaries and wagesLn 7$456K$305K$151K
Other employee benefitsLn 9$96K$46K$51K
Payroll taxesLn 10$49K$24K$25K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$14K$14K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$192K$95K$97K
Advertising and promotionLn 12$2K$781$793
Office expensesLn 13$18K$9K$9K
Information technologyLn 14$44K$22K$22K
OccupancyLn 16$41K$21K$21K
TravelLn 17$16K$5K$11K
Conferences, conventions and meetingsLn 19$1K$565$574
Depreciation, depletion and amortizationLn 22$9K$4K$4K
InsuranceLn 23$32K$16K$16K
Other expenses (24a–d)Ln 24$67K$40K$26K
Total functional expensesLn 25$1.2M$589K$621K$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 Viewing $802K$1.2M−$408K$824K 990 PDF
FY2019 $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 FY2020 990 (6 parts)
Part I · Summary $801,658 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $17,255$11,454
I-9 Program service revenuePrior year $2,916,858$650,161
I-10 Investment incomePrior year $52,097$105,076
I-11 Other revenuePrior year $42,000$34,967
I-12 Total revenuePrior year $3,028,210$801,658
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 $3,079,208$764,644
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,248,755$445,088
I-18 Total expensesPrior year $4,327,963$1,209,732
I-19 Revenue less expensesPrior year −$1,299,753−$408,074
Part VI · Governance 5 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
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 $801,658 across 8 lines filed
VIII-1e Government grants$4,510
VIII-1f All other contributions, gifts and grants$6,944
VIII-1h Total contributions, gifts and grants$11,454
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $650,161$650,161
VIII-3 Investment incomeExcluded from tax $7,203$7,203
VIII-6 Net rental income or lossExcluded from tax $34,967$34,967
VIII-7 Net gain or loss on sales of assetsExcluded from tax $97,873$97,873
VIII-12 Total revenueRelated to mission $650,161 · Unrelated business $0 · Excluded from tax $140,043$801,658
Part IX · Statement of functional expenses $1,209,732 across 17 lines filed
IX-5 Pay of current officers, directors and key staffManagement $163,452$163,452
IX-7 Other salaries and wagesPrograms $305,073 · Management $150,521$455,594
IX-9 Other employee benefitsPrograms $45,755 · Management $50,623$96,378
IX-10 Payroll taxesPrograms $24,408 · Management $24,812$49,220
IX-11b Legal feesManagement $6,480$6,480
IX-11c Accounting feesManagement $14,000$14,000
IX-11f Investment management feesManagement $1,440$1,440
IX-11g Other fees for servicesPrograms $95,373 · Management $96,951$192,324
IX-12 Advertising and promotionPrograms $781 · Management $793$1,574
IX-13 Office expensesPrograms $9,104 · Management $9,255$18,359
IX-14 Information technologyPrograms $21,880 · Management $22,241$44,121
IX-16 OccupancyPrograms $20,529 · Management $20,869$41,398
IX-17 TravelPrograms $5,045 · Management $11,451$16,496
IX-19 Conferences, conventions and meetingsPrograms $565 · Management $574$1,139
IX-22 Depreciation, depletion and amortizationPrograms $4,411 · Management $4,484$8,895
IX-23 InsurancePrograms $15,964 · Management $16,227$32,191
IX-24 Other expenses (24a–d)Programs $40,322 · Management $26,349$66,671
IX-25 Total functional expensesPrograms $589,210 · Management $620,522 · Fundraising $0$1,209,732
Part X · Balance sheet $1,529,740 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $6,116$33,561
X-2 Savings and temporary cash investmentsStart of year $90,625$190,875
X-3 Pledges and grants receivableStart of year $27,060$0
X-4 Accounts receivableStart of year $16,261$4,005
X-9 Prepaid expenses and deferred chargesStart of year $69,457$0
X-10c Land, buildings and equipment, netStart of year $8,896$0
X-11 Publicly traded securitiesStart of year $865,223$519,177
X-15 Other assetsStart of year $1,164,505$782,122
X-16 Total assetsStart of year $2,248,143$1,529,740
X-17 Accounts payable and accrued expensesStart of year $431,540$113,472
X-19 Deferred revenueStart of year $100,412$0
X-24 Unsecured notes and loans payableStart of year $42,900$42,900
X-25 Other liabilitiesStart of year $197,884$549,487
X-26 Total liabilitiesStart of year $772,736$705,859
X-27 Net assets without donor restrictionsStart of year $931,050$509,556
X-28 Net assets with donor restrictionsStart of year $544,357$314,325
X-32 Total net assets or fund balancesStart of year $1,475,407$823,881
X-33 Total liabilities and net assetsStart of year $2,248,143$1,529,740
Part XI · Reconciliation of net assets $823,881 net assets at year end
XI-1 Total revenue$801,658
XI-2 Total expenses$1,209,732
XI-3 Revenue less expenses−$408,074
XI-4 Net assets at start of year$1,475,407
XI-5 Net unrealized gains (losses) on investments$11,075
XI-9 Other changes in net assets−$254,527
XI-10 Net assets at end of year$823,881

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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