Civic Intelligence

Circle of Life Hospice

EIN 14-1888077 • 501(c)3 • Chariton, IA

Profile

Provide hospice care to dying individuals, regardless of the patient's ability to pay for such services.

P O Box 569-220 Northwestern AveChariton, IA 50049

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

51st percentile

4.6%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

45th percentile

1.2%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

15%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$821,519

Up $9,463 (+1.2%) from 2016

Liabilities

Down

$4,470

Down $11,856 (-73%) from 2016

Net Assets

Up

$817,049

Up $21,319 (+2.7%) from 2016

Revenue

Up

$765,210

Up $102,498 (+15%) from 2016

Expenses

Down

$730,299

Down $63,661 (-8.0%) from 2016

Net Income

Up

$34,911

Up $166,159 (+127%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $982,600Liabilities 2011: $5,990Net Assets 2011: $976,6102011Assets 2012: $1,026,789Liabilities 2012: $3,000Net Assets 2012: $1,023,7892012Assets 2013: $1,057,633Liabilities 2013: $5,254Net Assets 2013: $1,052,3792013Assets 2014: $909,593Liabilities 2014: $5,174Net Assets 2014: $904,4192014Assets 2015: $916,125Liabilities 2015: $5,726Net Assets 2015: $910,3992015Assets 2016: $812,056Liabilities 2016: $16,326Net Assets 2016: $795,7302016Assets 2017: $821,519Liabilities 2017: $4,470Net Assets 2017: $817,0492017

Highlighted filing

2017

Assets$821,519
Liabilities$4,470
Net Assets$817,049

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $809,867Expenses 2011: $786,084Net Income 2011: $23,7832011Expenses 2012: $881,4212012Revenue 2013: $1,044,073Expenses 2013: $1,021,689Net Income 2013: $22,3842013Revenue 2014: $748,056Expenses 2014: $895,818Net Income 2014: -$147,7622014Revenue 2015: $869,050Expenses 2015: $873,817Net Income 2015: -$4,7672015Revenue 2016: $662,712Expenses 2016: $793,960Net Income 2016: -$131,2482016Revenue 2017: $765,210Expenses 2017: $730,299Net Income 2017: $34,9112017

Highlighted filing

2017

Revenue$765,210
Expenses$730,299
Net Income$34,911

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 6, 2018
Return Version
2017v2.2
Gross Receipts
$765,210
Mission and Program Overview

Mission

Provide hospice care to dying individuals, regardless of the patient's ability to pay for such services.

To support the terminally ill and their familes. Provide palliative treatment and symptom management to the patient, assist with the grieving process, provide services and supplies for the patient and family.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$795,730$817,049▲ $21,319
Land, Buildings, and Equipment, Net$784,861$735,681▼ $49,180
Cash and Non-Interest-Bearing Accounts$27,197$85,836▲ $58,639
Savings and Temporary Cash Investments$-2--
Total Assets$812,056$821,519▲ $9,463
Other Assets Total-$2-
Liabilities
Accounts Payable and Accrued Expenses$16,326$4,470▼ $11,856
Total Liabilities$16,326$4,470▼ $11,856
Net Assets / Fund Balance
Total Net Assets Fund Balance$795,730$817,049▲ $21,319
Total Liabilities and Net Assets / Fund Balance$812,056$821,519▲ $9,463

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$676,168$257,405$933,573
Equipment$14,513$160,144$174,657
Land$45,000-$45,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig ScottPresident
Emery McdonaldVice President
Adam BahrDirector
Deb WiessDirector
Sherry McdonaldNon-Voting Ex-Officio
Jake SchroederSecretary
Linda ChaseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,927
Program Service Revenue
$742,711
Investment Income
$0
Other Revenue
$1,572
All Other Contributions
$20,927
Change in Net Assets
$34,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$500,434
Other Expenses$229,865
Total Fundraising Expense$771
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$378,696$82,622$0$461,318
Depreciation Depletion$24,600$24,600$0$49,200
Insurance$24,117$24,118$0$48,235
Other Expenses$36,765$0$0$36,765
Payroll Taxes$28,898$7,225$0$36,123
All Other Expenses$10,139$21,342$0$31,481
Occupancy$12,415$12,415$0$24,830
Office Expenses$0$8,157$0$8,157
Fees for Services Legal$7,746$0$0$7,746
Travel$3,196$799$0$3,995
Pension Plan Contributions$2,394$599$0$2,993
Advertising$553$553$771$1,877
Interest$0$315$0$315
Total Functional Expenses$546,715$182,813$771$730,299
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
Yes
Audit committee
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Circle of Life Hospice
EIN
14-1888077
Phone
6417742339
Address
P O Box 569-220 Northwestern Ave, Chariton, IA 50049
Doing Business As
Circle of Life Hospice

Signing Officer

Name
Emery Mcdonald
Title
Vice President
Phone
6417742339
Signed
2018-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Scott
Formed
2004
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
46
Volunteers
10

Preparer

Firm
Chase Accounting
Address
203 Linden Avenue, Chariton, IA 50049
Preparer
Linda Chase
Phone
6417748123
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Family Relationship (some officers and directors are family members.A business relationship exists with Circle of Friends home Care.

Pt VI, Line 6

There are only officers and board of directors as members. There are no stockholders.

Pt VI, Line 7A

Yes, the board of directors elect other members to serve on the board of the governing body.

Pt VI, Line 7B

All major decisions are reviewed and approved by the board of directors and officers.

Pt VI, Line 11B

Members were notified by E-Mail that Form 990 was prepared and ready to file.

Pt VI, Line 8A

Minutes of all meetings are prepared by the Secretary, approved by the board, and kept on file

Pt VI, Line 8B

Minutes of all committee meetings are written and kept on file.

Pt VI, Line 18

Copies of Form 990 are available from Emery McDonald.

Pt VI, Line 19

The organization makes its governing documents and statement available to the public upon request.

Pt V, Line 3B

Pop machine, miscellaneous other income

Form 990, Part IX, Line 24E

AUTO 1156. 0. 1156. 0.

Form 990, Part IX, Line 24E

BANK 1. 0. 1. 0.

Form 990, Part IX, Line 24E

BOOKS 70. 0. 70. 0.

Form 990, Part IX, Line 24E

Education 308. 0. 308. 0.

Form 990, Part IX, Line 24E

Employee recruitment 155. 155. 0. 0.

Form 990, Part IX, Line 24E

Software and equip 15834. 0. 15834. 0.

Form 990, Part IX, Line 24E

LABS 123. 123. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous exp 1318. 1318. 0. 0.

Form 990, Part IX, Line 24E

POSTAGE 381. 0. 381. 0.

Form 990, Part IX, Line 24E

Repairs building 1155. 577. 578. 0.

Form 990, Part IX, Line 24E

Repairs equip 3768. 754. 3014. 0.

Form 990, Part IX, Line 24E

Medical supplies 203. 203. 0. 0.

Form 990, Part IX, Line 24E

Medical director 6975. 6975. 0. 0.

Form 990, Part IX, Line 24E

Payroll adjustment 32. 32. 0. 0.

Form 990, Part IX, Line 24E

Rounding adjustment 2. 2. 0. 0.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0742711
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0602319
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0836981
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0684791
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01003213
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03870015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01572
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01146
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01309
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt056
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04083
IRS990ScheduleA/InvestmentIncomeCYPct00.00100
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt01572
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt01146
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt01309
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt04027
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99900
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt04085019
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0763635
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0661570
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0867741
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0748056
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01044017
IRS990ScheduleA/Total509Grp/TotalAmt04085019
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04089102
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0676168
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0257405
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0933573
IRS990ScheduleD/EquipmentGrp/BookValueAmt014513
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0160144
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0174657
IRS990ScheduleD/LandGrp/BookValueAmt045000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0735681
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Family Relationship (some officers and directors are family members.A business relationship exists with Circle of Friends home Care.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are only officers and board of directors as members. There are no stockholders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Yes, the board of directors elect other members to serve on the board of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All major decisions are reviewed and approved by the board of directors and officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Members were notified by E-Mail that Form 990 was prepared and ready to file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Minutes of all meetings are prepared by the Secretary, approved by the board, and kept on file
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Minutes of all committee meetings are written and kept on file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Copies of Form 990 are available from Emery McDonald.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The organization makes its governing documents and statement available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Pop machine, miscellaneous other income
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10AUTO 1156. 0. 1156. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11BANK 1. 0. 1. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12BOOKS 70. 0. 70. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13EDUCATION 308. 0. 308. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14EMPLOYEE RECRUITMENT 155. 155. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15SOFTWARE AND EQUIP 15834. 0. 15834. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16LABS 123. 123. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17MISCELLANEOUS EXP 1318. 1318. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18POSTAGE 381. 0. 381. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19REPAIRS BUILDING 1155. 577. 578. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20REPAIRS EQUIP 3768. 754. 3014. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21MEDICAL SUPPLIES 203. 203. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22MEDICAL DIRECTOR 6975. 6975. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23PAYROLL ADJUSTMENT 32. 32. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24ROUNDING ADJUSTMENT 2. 2. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt V, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990ScheduleR/AssetExchangeInd0true
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0043615558
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct00.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0HOME CARE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CIRCLE OF FRIENDS HOME CARE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01010 NORTH 7TH STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0CHARITON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0ID
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd050049
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true

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