Civic Intelligence

Newfound Area Nursing Association

990 • Fiscal year 2014 • EIN 02-0258546

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 03, 2015

214 Lake StreetBristol, NH 03222

(603) 744-2733

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.15x

Higher debt load relative to assets than 65% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.12x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

87th percentile

$96,262

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

30th percentile

-4.8%

Faster revenue growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$738,963

Down $146,339 (-17%) from 2013

Net Assets

Down

$625,533

Down $125,271 (-17%) from 2013

Liabilities

Down

$113,430

Down $21,068 (-16%) from 2013

Revenue

Down

$977,144

Down $49,330 (-4.8%) from 2013

Expenses

Up

$1,102,415

Up $125,648 (+13%) from 2013

Net Income

Down

-$125,271

Down $174,978 (-352%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $736,548Liabilities 2010: $82,134Net Assets 2010: $654,4142010Assets 2011: $768,274Liabilities 2011: $99,094Net Assets 2011: $669,1802011Assets 2012: $806,024Liabilities 2012: $112,956Net Assets 2012: $693,0682012Assets 2013: $885,302Liabilities 2013: $134,498Net Assets 2013: $750,8042013Assets 2014: $738,963Liabilities 2014: $113,430Net Assets 2014: $625,5332014Assets 2015: $624,755Liabilities 2015: $119,113Net Assets 2015: $505,6422015Assets 2016: $488,574Liabilities 2016: $99,039Net Assets 2016: $389,5352016Assets 2017: $444,126Liabilities 2017: $93,036Net Assets 2017: $351,0902017Assets 2018: $514,173Liabilities 2018: $92,834Net Assets 2018: $421,3392018Assets 2019: $533,840Liabilities 2019: $95,642Net Assets 2019: $438,1982019Assets 2020: $529,465Liabilities 2020: $145,828Net Assets 2020: $383,6372020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2014

Assets$738,963
Liabilities$113,430
Net Assets$625,533

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $822,6862010Expenses 2011: $767,4062011Expenses 2012: $849,2402012Revenue 2013: $1,026,474Expenses 2013: $976,767Net Income 2013: $49,7072013Revenue 2014: $977,144Expenses 2014: $1,102,415Net Income 2014: -$125,2712014Revenue 2015: $1,026,248Expenses 2015: $1,146,139Net Income 2015: -$119,8912015Revenue 2016: $1,098,788Expenses 2016: $1,214,895Net Income 2016: -$116,1072016Revenue 2017: $1,141,519Expenses 2017: $1,179,964Net Income 2017: -$38,4452017Revenue 2018: $1,308,244Expenses 2018: $1,237,995Net Income 2018: $70,2492018Revenue 2019: $1,367,424Expenses 2019: $1,350,565Net Income 2019: $16,8592019Revenue 2020: $1,087,013Expenses 2020: $1,141,574Net Income 2020: -$54,5612020Revenue 2021: $498,453Expenses 2021: $489,931Net Income 2021: $8,5222021

Highlighted filing

2014

Revenue$977,144
Expenses$1,102,415
Net Income-$125,271
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 3, 2015
Return Version
2014v5.0
Gross Receipts
$989,102
Mission and Program Overview

Mission

To provide quality and compassionate nursing, therapeutic and hospice care to families in our communities.

The Newfound Area Nursing Association is committed to providing quality home health care to all families in our communities. Our services, programs and clinics are designed to promote quality of life, independent living through treatment and education, a sense of well-being through compassionate care and optimism for improved future health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$550,041$443,928▼ $106,113
Accounts Receivable$161,247$205,511▲ $44,264
Land, Buildings, and Equipment, Net$49,726$42,989▼ $6,737
Pledges and Grants Receivable$10,740$23,046▲ $12,306
Savings and Temporary Cash Investments$110,026$18,773▼ $91,253
Prepaid Expenses and Deferred Charges$3,522$4,716▲ $1,194
Total Assets$885,302$738,963▼ $146,339
Liabilities
Accounts Payable and Accrued Expenses$117,434$99,247▼ $18,187
Deferred Revenue$17,064$14,183▼ $2,881
Total Liabilities$134,498$113,430▼ $21,068
Net Assets / Fund Balance
Unrestricted Net Assets$750,804$625,533▼ $125,271
Total Net Assets Fund Balance$750,804$625,533▼ $125,271
Total Liabilities and Net Assets / Fund Balance$885,302$738,963▼ $146,339

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,580$207,038$225,618
Buildings$14,919$137,679$152,598
Land$9,490-$9,490
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia WentworthExecutive DirectorFT$88,062$8,200$96,262
Karen WentworthFinancial Acct Manager (Former)FT$57,837$3,020$60,857
Susan DiLuzioFinancial Acct ManagerFT$3,761-$3,761

Board Members and Trustees

NameTitle
Thomas McGowanPresident
Donald SorrieBoard Member
Donna QuinnBoard Member
Elizabeth SeelerBoard Member
Ileana SarosBoard Member
Lisa HopkinsBoard Member
Louise FranklinSecretary
Roger LaFontaineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$139,174
Program Service Revenue
$831,954
Investment Income
$6,016
Other Revenue
$0
All Other Contributions
$39,906
Change in Net Assets
$-125,271

Audited Revenue Reconciliation

Revenue per Audited Statements
$972,965
Revenue Not Reported on Financial Statements
$4,179
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$972,965
Total Revenue per Form 990
$977,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$860,798
Other Expenses$241,617
Total Fundraising Expense$336
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$530,238$56,240-$586,478
Current Officers, Directors, Trustees, and Key Employees$69,179$91,701-$160,880
Payroll Taxes$47,566$11,325-$58,891
Fees for Services Other$40,251$1,724-$41,975
Other Employee Benefits$29,924$7,125-$37,049
Travel$26,154$6,227-$32,381
Information Technology$15,714$3,741-$19,455
Fees for Services Accounting-$19,337-$19,337
Pension Plan Contributions$14,135$3,365-$17,500
Other Expenses$10,689$2,545-$13,234
All Other Expenses$8,533$2,031$336$10,900
Occupancy$7,687$1,830-$9,517
Depreciation Depletion$5,441$1,296-$6,737
Office Expenses$4,799$1,142-$5,941
Insurance$4,119$981-$5,100
Fees for Service Investment Mgmnt Fees$3,375$804-$4,179
Advertising$2,688$640-$3,328
Conferences and Meetings$775$185-$960
Total Functional Expenses$881,559$220,520$336$1,102,415

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,102,415
Expenses per Audited Statements$1,098,236
Total Expenses per Audited Statements$1,098,236
Expenses Not Reported on Financial Statements$4,179
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

The Executive Director and Financial Accounting Manager review the 990. Form 990 is distributed to all board members after filing.

Form 990, Part VI, Section B, line 12C

Policy is reviewed annually with the board of directors. Each member is asked to sign an affidavit acknowledging they have read the policy, understand the policy, and are in compliance with the policy.

Form 990, Part VI, Section B, line 15

The Executive Director is reviewed annually by the personnel committee of the Board of Directors. The Financial Accounting Manager is reviewed annually by the Executive Director.

Form 990, Part VI, Section C, line 19

Upon request.

Filing and Contact Details

Filer

Filer Name
Newfound Area Nursing Association
EIN
02-0258546
Phone
6037442733
Address
214 Lake Street, Bristol, NH 03222

Signing Officer

Name
Patricia Wentworth
Title
Executive Director
Phone
6037442733
Signed
2015-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Wentworth
Formed
1960
Legal Domicile
Nh
Voting Board Members
8
Independent Board Members
8
Employees
23
Volunteers
6

Preparer

Firm
Brad Borbidge Pa
Address
197 LOUDON ROAD STE 350, CONCORD, NH 03301
Preparer
Dimitrios Panacopoulos CPA
Phone
6032240849
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Association is a public charity under Section 501(c)(3) of the Internal Revenue Code. As a public charity, the Association is exempt from state and federal income taxes on income earned in accordance with its tax exempt purpose. Unrelated business income is subject to state and federal income tax. Management has evaluated the Association's tax positions and concluded that the Association has no unrelated business income or uncertain tax positions that require adjustment to the financial statements.

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IRS990/OtherExpensesGrp/TotalAmt028575
IRS990/OtherExpensesGrp/TotalAmt125508
IRS990/OtherExpensesGrp/TotalAmt214490
IRS990/OtherExpensesGrp/TotalAmt313234
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056240
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0530238
IRS990/OtherSalariesAndWagesGrp/TotalAmt0586478
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011325
IRS990/PayrollTaxesGrp/ProgramServicesAmt047566
IRS990/PayrollTaxesGrp/TotalAmt058891
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03365
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014135
IRS990/PensionPlanContributionsGrp/TotalAmt017500
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt010740
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt023046
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03522
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04716
IRS990/PrincipalOfficerNm0Patricia Wentworth
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621610
IRS990/ProgramServiceRevenueGrp/Desc0Home Health Care
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0831954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0831954
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0194658
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt067304
IRS990/PYOtherExpensesAmt0194267
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0764512
IRS990/PYRevenuesLessExpensesAmt049707
IRS990/PYSalariesCompEmpBnftPaidAmt0782500
IRS990/PYTotalExpensesAmt0976767
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01026474
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-125271
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0831954
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0110026
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018773
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0139174
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0194658
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0111213
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0127419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0126531
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0698995
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt017974
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt015341
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014955
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08862
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012354
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt069486
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0831954
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0764512
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0720457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0654286
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0812655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03783864
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt017974
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015341
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014955
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08862
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012354
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt069486
IRS990ScheduleA/InvestmentIncomeCYPct00.01530
IRS990ScheduleA/InvestmentIncomePYPct00.01490
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98470
IRS990ScheduleA/PublicSupportPY509Pct00.98510
IRS990ScheduleA/PublicSupportTotal509Amt04482859
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0971128
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0959170
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0831670
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0781705
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0939186
IRS990ScheduleA/Total509Grp/TotalAmt04482859
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0989102
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0974511
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0846625
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0790567
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0951540
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04552345
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt014919
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0137679
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0152598
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt04179
IRS990ScheduleD/ExpensesSubtotalAmt01098236
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt04179
IRS990ScheduleD/InvestmentExpensesNotIncldAmt04179
IRS990ScheduleD/LandGrp/BookValueAmt09490
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09490
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018580
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0207038
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0225618
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt04179
IRS990ScheduleD/RevenueSubtotalAmt0972965
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is a public charity under Section 501(c)(3) of the Internal Revenue Code. As a public charity, the Association is exempt from state and federal income taxes on income earned in accordance with its tax exempt purpose. Unrelated business income is subject to state and federal income tax. Management has evaluated the Association's tax positions and concluded that the Association has no unrelated business income or uncertain tax positions that require adjustment to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042989
IRS990ScheduleD/TotalExpensesPerForm990Amt01102415
IRS990ScheduleD/TotalRevenuePerForm990Amt0977144
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0972965
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01098236
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director and Financial Accounting Manager review the 990. Form 990 is distributed to all board members after filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Policy is reviewed annually with the board of directors. Each member is asked to sign an affidavit acknowledging they have read the policy, understand the policy, and are in compliance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director is reviewed annually by the personnel committee of the Board of Directors. The Financial Accounting Manager is reviewed annually by the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0885302

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