Care Guide Partners INC

Tax-deductible

Louisville, KY501(c)(3)Health CareEIN 46-4113285Revenue $5.1M in FY2024

On file with the IRS6200 Duchmans Lane, 40205-0000 · Louisville, KYTax-exempt since Dec 2015Publicly supported — 509(a)(2)

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Care Guide Partners, Inc. is a non-profit organization whose express purpose if to develop care models for individuals with chronic and advanced illnesses who need medical and psychosocial assistance in their homes, workplace, or other locations designated by the individual. In 2021, Care Guide Partners, Inc. was licensed to provide adult and pediatric palliative care in thirty-five counties in Kentucky and to provide pediatric care in ten counties in Indiana.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
Run by 15 volunteers and 24 employees.
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
0 of 5
filings with a surplus
Average deficit $3.2M a year · 123% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.1M
to officers and key staff · 10% of spending
Top officer’s pay higher than 94% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$25.9M
462% of total assets
Concern: liabilities are 462% of assets; over 80%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.1M
+30% vs prior year
Spent
$10.9M
To programs
60%
Net assets
−$20.3M
By yearFY2020–FY2024
Revenue
$5.1M
FY2024▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$1.2M
FY2022$1.2M
FY2023$3.9M
FY2024$5.1M
Expenses
$10.9M
FY2024▲ +54%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$4.0M
FY2022$5.0M
FY2023$7.1M
FY2024$10.9M
Net assets
−$20.3M
FY2024▼ -39%
Tap a bar for its year
Net assets by fiscal year
FY2020−$4.9M
FY2021−$7.7M
FY2022−$11.5M
FY2023−$14.6M
FY2024−$20.3M

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

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2015.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $6.5M Management & general 33% · $3.6M Fundraising 7% · $736K

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

20 people listed on the 990; $1.1M paid to officers and key staff.

Part VII, Section A · reportable compensation
Medical Director of Pallative Services
$383,777Pt VII · Sec A
Palliative Care Nurse Practitioner
$148,805Pt VII · Sec A
Director of Special Programs
$138,618Pt VII · Sec A
SR Director of Clinical Excellence
$137,711Pt VII · Sec A
Palliative Care Nurse Practitioner
$133,000Pt VII · Sec A
Palliative Care Nurse Practitioner
$127,144Pt VII · Sec A
$0Pt VII · Sec A
Chair (april 2024 - April 2025)
$0Pt VII · Sec A

Dustin W Dillion’s $384K as Medical Director of Pallative Services is at the 94th percentile of top reported officer pay among 3128 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Dustin W Dillion$383,777————
Dustin W Dillon—$330,190———
Dustin Dillon——$305,591$290,908$264,742
Kelsey Nestor——$276,917$100,391—
Tricia Cobler——$156,291$158,675—
Tricia L Cobler$137,711$153,830———
Brandy M Henderson$148,805$133,024———
Bertil E Lindvall$138,618$133,844———

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

Develops home-based care models for those with chronic illnesses, offering medical and psychosocial support.

Provided by the organization

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2 programs · $6.5M · in their own filed words · FY2024
01

Adult Palliative Care

Palliative care is provided by a team of specialists who work together with the patient's other healthcare providers to offer an extra layer of support. The patients we see most often have multiple chronic conditions such as copd, CHF, dementia, cancer, diabetes, neurologic conditions (MS, als, post-stroke) and more.

$5.4Mprogram expense
02

Korageous Kids

Hosparus started the nation's first pediatric program in 1980 and has provided care for more than 1,560 children since its inception. Hosparus health's kourageous kids program cares for terminally ill children and their families, regardless of their family's ability to pay.

$1.1Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.1M
Ln 12
Fees for servicesLn 2g$3.3M
Gifts and grantsLn 1h$1.8M
Investment incomeLn 3$3K
Money outPt IX
$10.9M
Ln 25
Programscol B$6.5M
Managementcol C$3.6M
Fundraisingcol D$736K
Owns and owesPt X
−$20.3M
net assets · Ln 32
Cash and savingsLn 1–2$495K
Total assetsLn 16$5.6M
LiabilitiesLn 26$25.9M
PeoplePt VI, VII
20
listed · VII A
PaidVII A6
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$3K
Total revenueLn 12$5.1M
Assets in detailPt X, end of year
CashLn 1$495K
Cash and savings togetherLn 1–2$495K
InvestmentsLn 11–13$12K
Land, buildings, equipmentLn 10c$4.0M
Other assetsLn 15$175K
Total assetsLn 16$5.6M
LiabilitiesLn 26$25.9M
Net assetsLn 32−$20.3M
OperationsPt I, VI
EmployeesI 524
VolunteersI 615
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$454K$495K
InvestmentsLn 11–13$12K
Land, buildings, equipmentLn 10c$3.9M$4.0M
Total assetsLn 16$5.2M$5.6M
LiabilitiesLn 26$19.8M$25.9M
Net assetsLn 32−$14.6M−$20.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$1.1M$770K$278K$21K
Other salaries and wagesLn 7$5.6M$4.0M$1.5M$95K
Other employee benefitsLn 9$1.6M$1.3M$287K$39K
Management feesLn 11a$525K$525K
Legal feesLn 11b$18K$18K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$231K$59K$172K
Advertising and promotionLn 12$72K$6K$17K$49K
Office expensesLn 13$58K$19K$37K$1K
OccupancyLn 16$144K$76K$68K
TravelLn 17$105K$77K$28K
Depreciation, depletion and amortizationLn 22$323K$323K
InsuranceLn 23$79K$79K
Other expenses (24a–d)Ln 24$913K$96K$286K$531K
All other expensesLn 24e$135K$114K$22K
Total functional expensesLn 25$10.9M$6.5M$3.6M$736K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $5.1M$10.9M−$5.7M−$20.3M 990 PDF
FY2023 $3.9M$7.1M−$3.1M−$14.6M 990 PDF
FY2022 $1.2M$5.0M−$3.8M−$11.5M 990 PDF
FY2021 $1.2M$4.0M−$2.8M−$7.7M 990 PDF
FY2020 $1.6M$2.2M−$637K−$4.9M 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 $5,133,314 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,041,126$1,818,214
I-9 Program service revenuePrior year $1,898,082$3,311,682
I-10 Investment incomePrior year $692$3,418
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,939,900$5,133,314
I-13 Grants and similar amounts paidPrior year $4,306$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,875,078$8,247,747
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,190,020$2,606,919
I-18 Total expensesPrior year $7,069,404$10,854,666
I-19 Revenue less expensesPrior year −$3,129,504−$5,721,352
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $5,133,314 across 5 lines filed
VIII-1f All other contributions, gifts and grants$1,818,214
VIII-1h Total contributions, gifts and grants$1,818,214
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,311,682$3,311,682
VIII-3 Investment incomeExcluded from tax $3,418$3,418
VIII-12 Total revenueRelated to mission $3,311,682 · Unrelated business $0 · Excluded from tax $3,418$5,133,314
Part IX · Statement of functional expenses $10,854,666 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $769,720 · Management $277,954 · Fundraising $21,381$1,069,055
IX-7 Other salaries and wagesPrograms $4,031,335 · Management $1,453,763 · Fundraising $94,653$5,579,751
IX-9 Other employee benefitsPrograms $1,273,012 · Management $286,700 · Fundraising $39,229$1,598,941
IX-11a Management feesManagement $524,636$524,636
IX-11b Legal feesManagement $18,174$18,174
IX-11c Accounting feesManagement $3,254$3,254
IX-11g Other fees for servicesPrograms $58,876 · Management $171,887$230,763
IX-12 Advertising and promotionPrograms $6,088 · Management $17,482 · Fundraising $48,504$72,074
IX-13 Office expensesPrograms $18,942 · Management $37,402 · Fundraising $1,395$57,739
IX-16 OccupancyPrograms $76,336 · Management $67,528$143,864
IX-17 TravelPrograms $77,473 · Management $27,662$105,135
IX-22 Depreciation, depletion and amortizationManagement $323,441$323,441
IX-23 InsuranceManagement $79,275$79,275
IX-24 Other expenses (24a–d)Programs $96,292 · Management $285,811 · Fundraising $531,038$913,141
IX-24e All other expensesPrograms $113,508 · Management $21,915$135,423
IX-25 Total functional expensesPrograms $6,521,582 · Management $3,596,884 · Fundraising $736,200$10,854,666
Part X · Balance sheet $5,603,634 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $453,837$495,328
X-4 Accounts receivableStart of year $460,332$827,761
X-9 Prepaid expenses and deferred chargesStart of year $43,509$100,492
X-10c Land, buildings and equipment, netStart of year $3,890,182$3,993,203
X-11 Publicly traded securities$11,500
X-15 Other assetsStart of year $373,564$175,350
X-16 Total assetsStart of year $5,221,424$5,603,634
X-17 Accounts payable and accrued expensesStart of year $268,646$408,105
X-19 Deferred revenue$85,177
X-25 Other liabilitiesStart of year $19,543,335$25,422,261
X-26 Total liabilitiesStart of year $19,811,981$25,915,543
X-27 Net assets without donor restrictionsStart of year −$15,114,777−$20,311,909
X-28 Net assets with donor restrictionsStart of year $524,220$0
X-32 Total net assets or fund balancesStart of year −$14,590,557−$20,311,909
X-33 Total liabilities and net assetsStart of year $5,221,424$5,603,634
Part XI · Reconciliation of net assets −$20,311,909 net assets at year end
XI-1 Total revenue$5,133,314
XI-2 Total expenses$10,854,666
XI-3 Revenue less expenses−$5,721,352
XI-4 Net assets at start of year−$14,590,557
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$20,311,909

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

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