Hosparus INC

Tax-deductible

Louisville, KY501(c)(3)Since 1978Human ServicesEIN 61-0921718

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The mission of Hosparus is to assist in meeting the physical, psychological, social, and spiritual needs of terminally ill persons and their families, regardless of their ability to pay.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 550 volunteers and 737 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
5 of 5
filings with a surplus
Average surplus $7.7M a year · 9% 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
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$3.9M
to officers and key staff · 4% of spending
Top officer’s pay higher than 97% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$17.3M
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$95.6M
+5% vs prior year
Spent
$89.0M
To programs
80%
Net assets
$102.1M
By yearFY2020–FY2024
Revenue
$95.6M
FY2024▲ +5%
Revenue by fiscal year
FY2020$81.5M
FY2021$85.3M
FY2022$86.8M
FY2023$91.4M
FY2024$95.6M
Expenses
$89.0M
FY2024▲ +5%
Expenses by fiscal year
FY2020$74.7M
FY2021$74.9M
FY2022$78.8M
FY2023$84.8M
FY2024$89.0M
Net assets
$102.1M
FY2024▲ +9%
Net assets by fiscal year
FY2020$69.2M
FY2021$81.4M
FY2022$83.6M
FY2023$93.4M
FY2024$102.1M

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 Nov 1977.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $71.6M Management & general 17% · $15.2M Fundraising 2% · $2.2M

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

23 people listed on the 990; $3.9M paid to officers and key staff.

Part VII, Section A · reportable compensation
President/CEO
$607,751Pt VII · Sec A
SR Vice President/CMO
$505,594Pt VII · Sec A
SR Vice President/ Cheif Legal Officer
$422,562Pt VII · Sec A
SR Vice President/ Cheif Financial Officer
$376,509Pt VII · Sec A
SR Hospice & Palliative Medicine Physician
$364,518Pt VII · Sec A
SR. VP/ Chief Marketing and Development Officer
$347,762Pt VII · Sec A
SR Vice President/Chief Human Resources Officer
$322,199Pt VII · Sec A
Hospice & Palliative Medicine Physician
$322,135Pt VII · Sec A

David W Cook’s $608K as President/CEO is at the 97th percentile of top reported officer pay among 3122 $10–100M human services 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
David W Cook$607,751————
David Cook—$538,951$432,884——
Phillip Marshall———$256,374$510,399
Bethany Snider$505,594$423,001$463,427$459,857$377,634
Lynn Fieldhouse$422,562$303,650———
Sharon a Tankersley$376,509————
Lori a Earnshaw$364,518——$295,273$283,523
Tawanda Owsley$347,762$292,370$262,515——

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 compassionate hospice care and grief counseling services to terminally ill patients and their families, regardless of their ability to pay.

Provided by the organization

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2 programs · $71.6M · in their own filed words · FY2024
01

Hospice Services

For 40 years, hosparus inc., D/B/A hosparus health, is a dully accredited hospice and palliative care organization offering grief counseling, pain management and much more for people facing serious life-limiting illnesses in kentucky and indiana.

$70.8Mprogram expense
02

Bereavement/Grief Counseling Services

Our hosparus grief counseling center, with offices in the barren river area, central kentucky, the louisville region, and southern indiana, offers teh area most comprehensive programs and services for those struggling with loss.

$826Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 5 grants · $112K · 2020–2023
Lou Healthcare CEO CouncilFY2023$50,000
Lou Healthcare CEO CouncilFY2023$7,500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$95.6M
Ln 12
Fees for servicesLn 2g$89.8M
Gifts and grantsLn 1h$3.5M
Investment incomeLn 3$1.6M
Money outPt IX
$89.0M
Ln 25
Programscol B$71.6M
Managementcol C$15.2M
Fundraisingcol D$2.2M
Owns and owesPt X
$102.1M
net assets · Ln 32
Cash and savingsLn 1–2$22.0M
Total assetsLn 16$119.4M
LiabilitiesLn 26$17.3M
PeoplePt VI, VII
23
listed · VII A
PaidVII A10
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.5M
Fundraising eventsLn 1c$236K
Fees for servicesLn 2g$89.8M
Investment incomeLn 3$1.6M
Other incomeLn 4–11$722K
Gains on assetsLn 7−$331K
Total revenueLn 12$95.6M
Assets in detailPt X, end of year
CashLn 1$3.9M
SavingsLn 2$18.1M
Cash and savings togetherLn 1–2$22.0M
InvestmentsLn 11–13$30.9M
Land, buildings, equipmentLn 10c$20.7M
Other assetsLn 15$27.1M
Total assetsLn 16$119.4M
LiabilitiesLn 26$17.3M
Net assetsLn 32$102.1M
OperationsPt I, VI
EmployeesI 5737
VolunteersI 6550
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$27.5M$22.0M
InvestmentsLn 11–13$27.7M$30.9M
Land, buildings, equipmentLn 10c$18.9M$20.7M
Total assetsLn 16$110.6M$119.4M
LiabilitiesLn 26$17.1M$17.3M
Net assetsLn 32$93.4M$102.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Pay of disqualified personsLn 6$4.0M$3.4M$549K
Other salaries and wagesLn 7$46.6M$38.9M$6.3M$1.4M
Other employee benefitsLn 9$13.0M$10.9M$1.7M$333K
Legal feesLn 11b$118K$118K
Accounting feesLn 11c$63K$63K
Other fees for servicesLn 11g$349K$66K$257K$27K
Office expensesLn 13$443K$140K$221K$82K
OccupancyLn 16$2.2M$506K$1.6M$175K
TravelLn 17$2.0M$1.8M$190K$15K
InterestLn 20$25K$25K
Depreciation, depletion and amortizationLn 22$2.0M$2.0M
InsuranceLn 23$301K$301K
Other expenses (24a–d)Ln 24$12.9M$12.1M$784K$12K
All other expensesLn 24e$5.1M$3.8M$1.1M$169K
Total functional expensesLn 25$89.0M$71.6M$15.2M$2.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $95.6M$89.0M$6.6M$102.1M 990 PDF
FY2023 $91.4M$84.8M$6.7M$93.4M 990 PDF
FY2022 $86.8M$78.8M$8.0M$83.6M 990 PDF
FY2021 $85.3M$74.9M$10.4M$81.4M 990 PDF
FY2020 $81.5M$74.7M$6.9M$69.2M 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 (4 parts)
Part VIII · Statement of revenue $95,639,731 across 9 lines filed
VIII-1c Fundraising events$236,294
VIII-1f All other contributions, gifts and grants$3,278,396
VIII-1h Total contributions, gifts and grants$3,514,690
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $89,802,058$89,802,058
VIII-3 Investment incomeExcluded from tax $1,931,786$1,931,786
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$330,868−$330,868
VIII-8 Net income from fundraising eventsExcluded from tax $129,523$129,523
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $592,542$592,542
VIII-12 Total revenueRelated to mission $90,394,600 · Unrelated business $0 · Excluded from tax $1,730,441$95,639,731
Part IX · Statement of functional expenses $89,023,702 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $5,000$5,000
IX-6 Pay of disqualified personsPrograms $3,423,803 · Management $549,291$3,973,094
IX-7 Other salaries and wagesPrograms $38,896,158 · Management $6,323,872 · Fundraising $1,363,831$46,583,861
IX-9 Other employee benefitsPrograms $10,905,602 · Management $1,740,198 · Fundraising $332,546$12,978,346
IX-11b Legal feesManagement $118,041$118,041
IX-11c Accounting feesManagement $62,819$62,819
IX-11g Other fees for servicesPrograms $65,631 · Management $256,535 · Fundraising $26,619$348,785
IX-13 Office expensesPrograms $140,389 · Management $220,507 · Fundraising $82,145$443,041
IX-16 OccupancyPrograms $505,513 · Management $1,557,042 · Fundraising $175,297$2,237,852
IX-17 TravelPrograms $1,794,167 · Management $190,034 · Fundraising $14,974$1,999,175
IX-20 InterestManagement $25,169$25,169
IX-22 Depreciation, depletion and amortizationManagement $1,951,306$1,951,306
IX-23 InsuranceManagement $300,674$300,674
IX-24 Other expenses (24a–d)Programs $12,143,303 · Management $784,385 · Fundraising $11,505$12,939,193
IX-24e All other expensesPrograms $3,755,195 · Management $1,132,941 · Fundraising $169,210$5,057,346
IX-25 Total functional expensesPrograms $71,634,761 · Management $15,212,814 · Fundraising $2,176,127$89,023,702
Part X · Balance sheet $119,378,883 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $5,525,267$3,890,154
X-2 Savings and temporary cash investmentsStart of year $21,948,672$18,096,734
X-3 Pledges and grants receivableStart of year $512,882$1,638,799
X-4 Accounts receivableStart of year $10,557,461$14,151,439
X-8 Inventories for sale or useStart of year $44,815$55,177
X-9 Prepaid expenses and deferred chargesStart of year $3,501,497$2,777,315
X-10c Land, buildings and equipment, netStart of year $18,865,327$20,680,530
X-11 Publicly traded securitiesStart of year $27,737,660$30,947,427
X-14 Intangible assetsStart of year $94,167$84,167
X-15 Other assetsStart of year $21,766,074$27,057,141
X-16 Total assetsStart of year $110,553,822$119,378,883
X-17 Accounts payable and accrued expensesStart of year $14,226,535$14,440,229
X-19 Deferred revenueStart of year $3,333$0
X-25 Other liabilitiesStart of year $0$2,016,021
X-26 Total liabilitiesStart of year $17,121,533$17,254,403
X-27 Net assets without donor restrictionsStart of year $89,162,286$98,547,773
X-28 Net assets with donor restrictionsStart of year $4,270,003$3,576,707
X-32 Total net assets or fund balancesStart of year $93,432,289$102,124,480
X-33 Total liabilities and net assetsStart of year $110,553,822$119,378,883
Part XI · Reconciliation of net assets $102,124,480 net assets at year end
XI-1 Total revenue$95,639,731
XI-2 Total expenses$89,023,702
XI-3 Revenue less expenses$6,616,029
XI-4 Net assets at start of year$93,432,289
XI-5 Net unrealized gains (losses) on investments$2,076,162
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$102,124,480

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

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