Home-Based Services Initiative LLC

Tax-deductible

Billings, MT501(c)(3)EIN 45-5209647Revenue $4.6M in FY2024

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A Medicare certified home health and hospice agency serving Yellowstone County MT.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 16 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $488K a year · 12% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$263K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.6M
+3% vs prior year
Spent
$4.3M
To programs
82%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$4.6M
FY2024▲ +3%
Revenue by fiscal year
FY2020$3.7M
FY2021$4.2M
FY2022$3.8M
FY2023$4.4M
FY2024$4.6M
Expenses
$4.3M
FY2024▲ +9%
Expenses by fiscal year
FY2020$3.1M
FY2021$3.2M
FY2022$3.7M
FY2023$4.0M
FY2024$4.3M
Net assets
$1.3M
FY2024▲ +16%
Net assets by fiscal year
FY2020$1.0M
FY2021$1.2M
FY2022$1.3M
FY2023$1.1M
FY2024$1.3M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2020.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $3.5M Management & general 18% · $785K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director (apr-Dec)
$0Pt VII · Sec A
Director (jan-Mar)
$0Pt VII · Sec A
Administrator
$0Pt VII · Sec A
See Home-Based Services Initiative LLC executive salaries →

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides Medicare-certified home health and hospice care in Yellowstone County, MT.

Provided by the organization

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2 programs · $3.5M · in their own filed words · FY2024
01

St. John's United Hospice quickly realized that our patients live a better quality of life and often live longer because of hospice care. We feel the act of transitioning from this life is one to be lived beautifully and as best as possible.

$1.8Mprogram expense
02

St. John's United Home Health and Hospice provides Medicare certified home health and hospice services to seniors in Yellowstone County, Montana. For Home Health, SJU provides multiple services for homebound seniors and makes visits to their home.

$1.7Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.6M
Ln 12
Fees for servicesLn 2g$4.5M
Investment incomeLn 3$15K
Gifts and grantsLn 1h$12K
Money outPt IX
$4.3M
Ln 25
Programscol B$3.5M
Managementcol C$785K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$732K
Total assetsLn 16$1.6M
LiabilitiesLn 26$263K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Fees for servicesLn 2g$4.5M
Investment incomeLn 3$15K
Total revenueLn 12$4.6M
Assets in detailPt X, end of year
SavingsLn 2$732K
Cash and savings togetherLn 1–2$732K
Land, buildings, equipmentLn 10c$175K
Other assetsLn 15$45K
Total assetsLn 16$1.6M
LiabilitiesLn 26$263K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 616
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 FY24End FY24
Cash and savingsLn 1–2$565K$732K
Land, buildings, equipmentLn 10c$180K$175K
Total assetsLn 16$1.4M$1.6M
LiabilitiesLn 26$234K$263K
Net assetsLn 32$1.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$2.6M$2.6M$10K
Pension plan contributionsLn 8$30K$30K$111
Other employee benefitsLn 9$199K$199K$734
Payroll taxesLn 10$192K$191K$707
Management feesLn 11a$250K$250K
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$329K$329K
Advertising and promotionLn 12$23K$23K
Office expensesLn 13$60K$60K
Information technologyLn 14$49K$49K
OccupancyLn 16$56K$56K
TravelLn 17$79K$75K$4K
Conferences, conventions and meetingsLn 19$5K$5K
InterestLn 20$686$686
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$23K$23K
Other expenses (24a–d)Ln 24$336K$335K$240
All other expensesLn 24e$12K$6K$5K
Total functional expensesLn 25$4.3M$3.5M$785K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $4.6M$4.3M$268K$1.3M 990 PDF
FY2023 $4.4M$4.0M$463K$1.1M 990 PDF
FY2022 $3.8M$3.7M$164K$1.3M 990 PDF
FY2021 $4.2M$3.2M$912K$1.2M 990 PDF
FY2020 $3.7M$3.1M$632K$1.0M 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 FY2024 990 (6 parts)
Part I · Summary $4,576,115 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $15,720$12,160
I-9 Program service revenuePrior year $4,378,345$4,549,030
I-10 Investment incomePrior year $4,873$14,925
I-11 Other revenuePrior year $29,289$0
I-12 Total revenuePrior year $4,428,227$4,576,115
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 $2,676,613$3,036,471
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,289,109$1,271,772
I-18 Total expensesPrior year $3,965,722$4,308,243
I-19 Revenue less expensesPrior year $462,505$267,872
Part VI · Governance 4 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $4,576,115 across 5 lines filed
Lines not itemized here account for $41 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$12,160
VIII-1h Total contributions, gifts and grants$12,160
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,548,989$4,548,989
VIII-3 Investment incomeExcluded from tax $14,925$14,925
VIII-12 Total revenueRelated to mission $4,549,030 · Unrelated business $0 · Excluded from tax $14,925$4,576,115
Part IX · Statement of functional expenses $4,308,243 across 18 lines filed
IX-7 Other salaries and wagesPrograms $2,605,613 · Management $9,600$2,615,213
IX-8 Pension plan contributionsPrograms $29,933 · Management $111$30,044
IX-9 Other employee benefitsPrograms $198,510 · Management $734$199,244
IX-10 Payroll taxesPrograms $191,263 · Management $707$191,970
IX-11a Management feesManagement $250,273$250,273
IX-11c Accounting feesManagement $15,705$15,705
IX-11g Other fees for servicesManagement $329,104$329,104
IX-12 Advertising and promotionManagement $23,282$23,282
IX-13 Office expensesManagement $60,292$60,292
IX-14 Information technologyPrograms $48,750$48,750
IX-16 OccupancyManagement $56,364$56,364
IX-17 TravelPrograms $74,729 · Management $4,070$78,799
IX-19 Conferences, conventions and meetingsManagement $5,282$5,282
IX-20 InterestManagement $686$686
IX-22 Depreciation, depletion and amortizationPrograms $32,951$32,951
IX-23 InsuranceManagement $22,916$22,916
IX-24 Other expenses (24a–d)Programs $335,443 · Management $240$335,683
IX-24e All other expensesPrograms $6,301 · Management $5,384$11,685
IX-25 Total functional expensesPrograms $3,523,493 · Management $784,750 · Fundraising $0$4,308,243
Part X · Balance sheet $1,568,449 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $564,696$731,833
X-4 Accounts receivableStart of year $559,104$611,156
X-10c Land, buildings and equipment, netStart of year $180,326$175,460
X-14 Intangible assetsStart of year $5,000$5,000
X-15 Other assetsStart of year $45,000$45,000
X-16 Total assetsStart of year $1,361,172$1,568,449
X-17 Accounts payable and accrued expensesStart of year $128,966$127,507
X-25 Other liabilitiesStart of year $50,670$114,267
X-26 Total liabilitiesStart of year $234,241$263,294
X-27 Net assets without donor restrictionsStart of year $1,126,931$1,305,155
X-32 Total net assets or fund balancesStart of year $1,126,931$1,305,155
X-33 Total liabilities and net assetsStart of year $1,361,172$1,568,449
Part XI · Reconciliation of net assets $1,305,155 net assets at year end
XI-1 Total revenue$4,576,115
XI-2 Total expenses$4,308,243
XI-3 Revenue less expenses$267,872
XI-4 Net assets at start of year$1,126,931
XI-9 Other changes in net assets−$89,648
XI-10 Net assets at end of year$1,305,155

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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