Civic Intelligence

Foundation for Excellence in Long Term Care

990 • Fiscal year 2016 • EIN 25-1744103

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 09, 2017

315 North 2nd StreetHarrisburg, PA 17101

(717) 221-7925

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.84x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

0.32x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

24th percentile

-10%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

100th percentile

$417,279

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 103.5% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

$151,701

No earlier filing loaded for comparison.

Net Assets

$23,746

No earlier filing loaded for comparison.

Liabilities

$127,955

No earlier filing loaded for comparison.

Revenue

$402,996

No earlier filing loaded for comparison.

Expenses

$443,724

No earlier filing loaded for comparison.

Net Income

-$40,728

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2016: $151,701Liabilities 2016: $127,955Net Assets 2016: $23,7462016Assets 2017: $223,499Liabilities 2017: $217,275Net Assets 2017: $6,2242017Assets 2018: $278,885Liabilities 2018: $245,449Net Assets 2018: $33,4362018Assets 2019: $371,616Liabilities 2019: $236,205Net Assets 2019: $135,4112019Assets 2020: $243,103Liabilities 2020: $136,685Net Assets 2020: $106,4182020Assets 2021: $194,192Liabilities 2021: $136,981Net Assets 2021: $57,2112021Assets 2022: $11,616Liabilities 2022: $0Net Assets 2022: $11,6162022Assets 2023: $10,758Liabilities 2023: $96,642Net Assets 2023: -$85,8842023Assets 2024: $68,004Liabilities 2024: $125,676Net Assets 2024: -$57,6722024

Highlighted filing

2016

Assets$151,701
Liabilities$127,955
Net Assets$23,746

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $402,996Expenses 2016: $443,724Net Income 2016: -$40,7282016Revenue 2017: $425,552Expenses 2017: $443,074Net Income 2017: -$17,5222017Revenue 2018: $412,864Expenses 2018: $385,652Net Income 2018: $27,2122018Revenue 2019: $529,917Expenses 2019: $427,942Net Income 2019: $101,9752019Revenue 2020: $97,431Expenses 2020: $126,424Net Income 2020: -$28,9932020Revenue 2021: $197,353Expenses 2021: $246,560Net Income 2021: -$49,2072021Revenue 2022: $438,025Expenses 2022: $483,620Net Income 2022: -$45,5952022Revenue 2023: $395,115Expenses 2023: $492,615Net Income 2023: -$97,5002023Revenue 2024: $384,565Expenses 2024: $356,353Net Income 2024: $28,2122024

Highlighted filing

2016

Revenue$402,996
Expenses$443,724
Net Income-$40,728
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$402,996
Mission and Program Overview

Mission

Phca foundation's primary mission is to provide educational content and programs to the membership of pennsylvania health care association and others within the long term care industry.

The foundation for excellence in long-term care, d/b/a the "phca foundation" was established in 1993 as a charitable organization under section 501(c)(3) of the internal revenue code to collect funds from gifts and donations. The proceeds of the phca foundation are to be utilized for the educational purposes and for funding programs and projects to enhance the quality of life for those individuals in need of long-term care services as well as to assist individuals who wish to pursue or have a career in long-term care to the benefit of pennsylvania's vulnerable seniors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$79,604-
Savings and Temporary Cash Investments$292,287$66,096▼ $226,191
Prepaid Expenses and Deferred Charges$3,801$6,001▲ $2,200
Total Assets$296,088$151,701▼ $144,387
Liabilities
Accounts Payable and Accrued Expenses$149,845$0▼ $149,845
Other Liabilities$50,671$67,215▲ $16,544
Deferred Revenue$31,098$60,740▲ $29,642
Total Liabilities$231,614$127,955▼ $103,659
Net Assets / Fund Balance
Unrestricted Net Assets$64,474$23,746▼ $40,728
Total Net Assets Fund Balance$64,474$23,746▼ $40,728
Total Liabilities and Net Assets / Fund Balance$296,088$151,701▼ $144,387
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul McguireChair
W Russell McdaidPresident & CEO
Sue MoreyVice Chair
R Sean BuckmanSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$402,441
Investment Income
$555
Other Revenue
$0
Change in Net Assets
$-40,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$443,724
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$396,815--$396,815
Office Expenses$37,188--$37,188
Travel$9,721--$9,721
Total Functional Expenses$443,724$0$0$443,724
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Affiliated Entity$67,215
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The president & ceo and the chair, vice chair, secretary/treasurer of the board of directors of pennsylvania health care association also act in the same capacity for the foundation for excellence in long term care.

Form 990, Part VI, Section B, Line 11B

The board of directors are given the opportunity to review the completed form 990 and related schedules and to meet representatives of the accounting firm that prepared the form 990 and related schedules to discuss the content and answer any questions that the board may have. Final changes, if any, are then made to the form 990 and related schedules. The board of directors approve the final copy of the form 990 and related schedules and the final copy is available for each member of the board of directors upon filing.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Foundation for Excellence in Long Term
EIN
25-1744103
Phone
7172217925
Address
315 NORTH 2ND STREET, HARRISBURG, PA 17101
Doing Business As
Phca Foundation

Signing Officer

Name
W Russell Mcdaid
Title
President/CEO
Phone
7172217925
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
W Russell Mcdaid
Formed
1993
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
4

Preparer

Firm
Mckonly & Asbury Llp
Address
415 FALLOWFIELD ROAD, CAMP HILL, PA 17011
Preparer
Gary J Dubas
Phone
7177617910
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization adheres to the provisions of financial accounting standards board (fasb) accounting standards codification (asc) 740, income taxes (asc 740). Asc 740 establishes rules for recognizing and measuring tax positions taken in an income tax return, including disclosures of uncertain tax positions (utps). Asc 740 mandates that entities evaluate all material income tax positions for periods that remain open under applicable statutes of limitation, as well as positions expected to be taken in future returns. The utp rules then impose a recognition threshold on each tax position. A company can recognize an income tax benefit only if the position has a "more likely than not" (i.e., more than 50 percent) chance of being sustained on the technical merits. For the years ended december 31, 2016 and 2015, the organization has taken no material tax positions on its applicable tax filings that do not meet the "more likely than not" threshold. As a result, no amount for utps has been included in the consolidated financial statements. Management believes it is no longer subject to income tax examinations for years prior to 2013.

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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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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS OF THE BOARD OF DIRECTORS OF PENNSYLVANIA HEALTH CARE ASSOCIATION REVIEW BOTH THE PERFORMANCE OF THE CEO AS WELL AS COMPARISON DATA OF SALARY AND BENEFITS OF OTHER CEO'S OF AFFILIATES OF THE AMERICAN HEALTH CARE ASSOCIATION IN DETERMINING THE COMPENSATION OF THE PRESIDENT AND CEO OF THE PENNSYLVANIA HEALTH CARE ASSOCIATION, AN AFFILIATED ENTITY OF THE FOUNDATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT & CEO AND THE CHAIR, VICE CHAIR, SECRETARY/TREASURER OF THE BOARD OF DIRECTORS OF PENNSYLVANIA HEALTH CARE ASSOCIATION ALSO ACT IN THE SAME CAPACITY FOR THE FOUNDATION FOR EXCELLENCE IN LONG TERM CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE GIVEN THE OPPORTUNITY TO REVIEW THE COMPLETED FORM 990 AND RELATED SCHEDULES AND TO MEET REPRESENTATIVES OF THE ACCOUNTING FIRM THAT PREPARED THE FORM 990 AND RELATED SCHEDULES TO DISCUSS THE CONTENT AND ANSWER ANY QUESTIONS THAT THE BOARD MAY HAVE. FINAL CHANGES, IF ANY, ARE THEN MADE TO THE FORM 990 AND RELATED SCHEDULES. THE BOARD OF DIRECTORS APPROVE THE FINAL COPY OF THE FORM 990 AND RELATED SCHEDULES AND THE FINAL COPY IS AVAILABLE FOR EACH MEMBER OF THE BOARD OF DIRECTORS UPON FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PENNSYLVANIA HEALTH CARE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PENNSYLVANIANS FOR QUALITY CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0231677576
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1260008575
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HEALTHCARE SERVICE PROGRAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EDUCATION AND GRASS ROOTS ADVOCACY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0315 NORTH 2ND STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1315 NORTH 2ND STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HARRISBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1HARRISBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd017101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd117101
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0296088
IRS990/TotalAssetsEOYAmt0151701
IRS990/TotalAssetsGrp/BOYAmt0296088
IRS990/TotalAssetsGrp/EOYAmt0151701
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0443724
IRS990/TotalFunctionalExpensesGrp/TotalAmt0443724
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0231614
IRS990/TotalLiabilitiesEOYAmt0127955
IRS990/TotalLiabilitiesGrp/BOYAmt0231614
IRS990/TotalLiabilitiesGrp/EOYAmt0127955
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt064474
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023746
IRS990/TotalOtherCompensationAmt025479
IRS990/TotalProgramServiceExpensesAmt0443724
IRS990/TotalProgramServiceRevenueAmt0402441
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0555
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0402441
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0402996
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0296088
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0151701
IRS990/TotReportableCompRltdOrgAmt0391800
IRS990/TravelGrp/ProgramServicesAmt09721
IRS990/TravelGrp/TotalAmt09721
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt064474
IRS990/UnrestrictedNetAssetsGrp/EOYAmt023746
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0315 NORTH 2ND STREET
IRS990/USAddress/CityNm0HARRISBURG
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017101
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0HTTPS://WWW.PHCA.ORG/EVENTS/PHCA-FOUNDATION
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0W RUSSELL MCDAID
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07172217925
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOUNDATION FOR EXCELLENCE IN LONG TERM
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CARE
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0251744103
ReturnHeader/Filer/PhoneNum07172217925
ReturnHeader/Filer/USAddress/AddressLine1Txt0315 NORTH 2ND STREET
ReturnHeader/Filer/USAddress/CityNm0HARRISBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07A2A350352C0973280836E4615395F044E099A9A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId043E0D199D524613ACB1CE81690383D1F80811FB7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.207.109.122
ReturnHeader/FilingSecurityInformation/IPDt02017-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm015:19:19
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0231909723
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCKONLY & ASBURY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0415 FALLOWFIELD ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMP HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017011
ReturnHeader/PreparerPersonGrp/PhoneNum07177617910
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY J DUBAS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-14T12:02:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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