Civic Intelligence

Cns Nursing Home Care Inc.

990 • Fiscal year 2017 • EIN 37-1836433

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 08, 2018

847 Rogers Street No 201lowell, MA 01852

(978) 549-9343

Siviq Scores

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

Liabilities / Assets

78th percentile

0.44x

Higher debt load relative to assets than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.16x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

33rd percentile

-1.9%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

100th percentile

$3,867,504

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 111.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

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

Source year 2017

Revenue Growth

Score unavailable

No value available

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

Source year 2017

Assets

$1,220,649

No earlier filing loaded for comparison.

Net Assets

$681,981

No earlier filing loaded for comparison.

Liabilities

$538,668

No earlier filing loaded for comparison.

Revenue

$3,456,413

No earlier filing loaded for comparison.

Expenses

$3,522,475

No earlier filing loaded for comparison.

Net Income

-$66,062

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.

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2017: $1,220,649Liabilities 2017: $538,668Net Assets 2017: $681,9812017Assets 2018: $779,622Liabilities 2018: $254,203Net Assets 2018: $525,4192018Assets 2019: $660,082Liabilities 2019: $211,839Net Assets 2019: $448,2432019Assets 2020: $1,096,753Liabilities 2020: $883,484Net Assets 2020: $213,2692020Assets 2021: $1,202,476Liabilities 2021: $1,567,276Net Assets 2021: -$364,8002021Assets 2022: $308,913Liabilities 2022: $1,505,321Net Assets 2022: -$1,196,4082022Assets 2023: $348,111Liabilities 2023: $1,529,125Net Assets 2023: -$1,181,0142023Assets 2024: $0Liabilities 2024: $1,636,787Net Assets 2024: -$1,636,7872024

Highlighted filing

2017

Assets$1,220,649
Liabilities$538,668
Net Assets$681,981

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $3,456,413Expenses 2017: $3,522,475Net Income 2017: -$66,0622017Revenue 2018: $3,117,003Expenses 2018: $3,273,565Net Income 2018: -$156,5622018Revenue 2019: $3,431,840Expenses 2019: $3,509,016Net Income 2019: -$77,1762019Revenue 2020: $3,522,083Expenses 2020: $3,757,057Net Income 2020: -$234,9742020Revenue 2021: $3,555,182Expenses 2021: $4,133,867Net Income 2021: -$578,6852021Revenue 2022: $2,945,117Expenses 2022: $3,776,725Net Income 2022: -$831,6082022Revenue 2023: $3,369,097Expenses 2023: $3,457,016Net Income 2023: -$87,9192023Revenue 2024: $384,910Expenses 2024: $893,618Net Income 2024: -$508,7082024

Highlighted filing

2017

Revenue$3,456,413
Expenses$3,522,475
Net Income-$66,062
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 8, 2018
Return Version
2016v3.0
Gross Receipts
$3,456,413
Mission and Program Overview

Mission

To promote heatlhcare services to selected patients, in their homes, and helping to fill interim staffing needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$439,006-
Cash and Non-Interest-Bearing Accounts-$283,743-
Land, Buildings, and Equipment, Net$0$20,930▲ $20,930
Prepaid Expenses and Deferred Charges-$968-
Total Assets$0$1,220,649▲ $1,220,649
Other Assets Total$0$476,002▲ $476,002
Liabilities
Accounts Payable and Accrued Expenses-$312,397-
Other Liabilities$0$226,271▲ $226,271
Total Liabilities$0$538,668▲ $538,668
Net Assets / Fund Balance
Unrestricted Net Assets-$681,981-
Total Net Assets Fund Balance$0$681,981▲ $681,981
Total Liabilities and Net Assets / Fund Balance$0$1,220,649▲ $1,220,649

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,930$9,287$30,217
Other Assets Org$476,002--
Compensation and Service Providers

Board Members and Trustees

NameTitle
steve larochellechair
michael King2nd vice chair
naomi prendergastvice chair
alison kalmandirector
daniel Mansur esqdirector
effie dragondirector
ginger pearsondirector
james o'donnelldirector
joseph whitedirector
margaret lemire-bertheldirector
michael tithdirector
peter o'hearndirector
tushar patel mddirector
geraldine vaughndirector (until 4/17)
normand deschenedirector (until 4/17)
rachel chaddockexecutive director (until 10/17)
Susan Greenassistant treasurer
leonore Ouelletteclerk
brian Staffordtreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,375,419
Investment Income
$0
Other Revenue
$80,994
Change in Net Assets
$-66,062

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,448,013
Revenue Not Reported on Financial Statements
$8,400
Revenue Not Reported on Form 990
$748,043
Other Revenue Adjustments
$8,400
Total Revenue per Audited Statements
$4,196,056
Total Revenue per Form 990
$3,456,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,115,756
Other Expenses$401,719
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,455,609$214,533-$2,670,142
Other Employee Benefits$217,388$30,609-$247,997
Payroll Taxes$181,934$15,683-$197,617
Travel$88,001--$88,001
Insurance$47,359$24,201-$71,560
Occupancy-$58,291-$58,291
Office Expenses$3,434$52,337-$55,771
Fees for Services Management-$46,034-$46,034
Fees for Services Legal-$41,373-$41,373
Advertising$5,780--$5,780
Fees for Services Accounting-$5,000-$5,000
Grants to Domestic Orgs$5,000--$5,000
Fees for Service Investment Mgmnt Fees-$2,430-$2,430
Depreciation Depletion-$1,674-$1,674
Other Expenses$701$842-$1,543
Conferences and Meetings-$605-$605
Information Technology-$15-$15
Total Functional Expenses$3,028,848$493,627$0$3,522,475

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,522,475
Expenses per Audited Statements$3,514,075
Total Expenses per Audited Statements$3,514,075
Expenses Not Reported on Financial Statements$8,400
Other Expense Adjustments$8,400
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$226,271
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The sole corporate member of cns nursing home care, inc. is circle home, Inc., a massachusetts charitable corporation.

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

A copy of the complete form 990 is emailed to the Board of Directors for their review and comment prior to filing. Any identified changes based upon comments are made as indicated.

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

all new hires and new board members receive the organization's corporate compliance plan. they disclose at that point in time any conflicts of interest. board members also complete a 990 questionaire. on an annual basis employees also review the corporate compliance plan and indicate any potential conflicts of interest. board members on an annual basis review the bylaws relating to conflict of interest and complete a 990 questionaire.

Form 990, Part VI, Section B, line 15

on an annual basis the organization participates in a salary survey and evaluates all positions against the survey. the contemporaneous information is shared with the board president for review when evaluating the executive directors salary and any compensation changes. for officers, the salary survey is reviewed annually by human resources and the executive director. based upon that survey salary ranges or pay may be adjusted. this information is shared with the personnel committee by the executive director.

Form 990, Part VI, Section C, line 19

the organization makes its governing documents, conflict of interest policy, and financial statements availale upon request.

Filing and Contact Details

Filer

Filer Name
Cns Nursing Home Care Inc
EIN
37-1836433
Phone
9785499343
Address
847 Rogers Street No 201, lowell, MA 01852

Signing Officer

Name
william wyman
Title
VP of finance
Phone
9785499343
Signed
2018-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Farraher-Smith
Formed
2016
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
14
Employees
151
Volunteers
14

Preparer

Firm
Cbiz Mhm LLC
Address
500 Boylston Street, Boston, MA 02116
Preparer
Brenda L Booth
Phone
6177610600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

contributions from acquisition 748,043.

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

contribution from acquisition 748,043.

Part XI, Line 4B - Other Adjustments:

provision for uncollectible accounts 8,400.

Part XII, Line 4B - Other Adjustments:

provision for uncollectible accounts 8,400.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4assistant treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5clerk
IRS990/Form990PartVIISectionAGrp/TitleTxt6director
IRS990/Form990PartVIISectionAGrp/TitleTxt7director
IRS990/Form990PartVIISectionAGrp/TitleTxt8director
IRS990/Form990PartVIISectionAGrp/TitleTxt9director
IRS990/Form990PartVIISectionAGrp/TitleTxt10director
IRS990/Form990PartVIISectionAGrp/TitleTxt11director
IRS990/Form990PartVIISectionAGrp/TitleTxt12director
IRS990/Form990PartVIISectionAGrp/TitleTxt13director
IRS990/Form990PartVIISectionAGrp/TitleTxt14director
IRS990/Form990PartVIISectionAGrp/TitleTxt15director
IRS990/Form990PartVIISectionAGrp/TitleTxt16director (until 4/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt17director (until 4/17)
IRS990/Form990PartVIISectionAGrp/TitleTxt18executive director (until 10/17)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantAmt05000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt05000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt05000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03456413
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt015
IRS990/InformationTechnologyGrp/TotalAmt015
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt024201
IRS990/InsuranceGrp/ProgramServicesAmt047359
IRS990/InsuranceGrp/TotalAmt071560
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09287
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020930
IRS990/LandBldgEquipCostOrOtherBssAmt030217
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE HEATLHCARE SERVICES TO SELECTED PATIENTS, IN THEIR HOMES, and helping to fill interim staffing needs.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesEOYAmt0681981
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt058291
IRS990/OccupancyGrp/TotalAmt058291
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt052337
IRS990/OfficeExpensesGrp/ProgramServicesAmt03434
IRS990/OfficeExpensesGrp/TotalAmt055771
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0476002
IRS990/OtherChangesInNetAssetsAmt0748043
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030609
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0217388
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0247997
IRS990/OtherExpensesGrp/Desc0bad debt
IRS990/OtherExpensesGrp/Desc1school supplies
IRS990/OtherExpensesGrp/Desc2medical supplies
IRS990/OtherExpensesGrp/Desc3staff recruitment & ret
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0842
IRS990/OtherExpensesGrp/ProgramServicesAmt08400
IRS990/OtherExpensesGrp/ProgramServicesAmt18044
IRS990/OtherExpensesGrp/ProgramServicesAmt27198
IRS990/OtherExpensesGrp/ProgramServicesAmt3701
IRS990/OtherExpensesGrp/TotalAmt08400
IRS990/OtherExpensesGrp/TotalAmt18044
IRS990/OtherExpensesGrp/TotalAmt27198
IRS990/OtherExpensesGrp/TotalAmt31543
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0226271
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0other revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt080994
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt080994
IRS990/OtherRevenueTotalAmt080994
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0214533
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02455609
IRS990/OtherSalariesAndWagesGrp/TotalAmt02670142
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015683
IRS990/PayrollTaxesGrp/ProgramServicesAmt0181934
IRS990/PayrollTaxesGrp/TotalAmt0197617
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0968
IRS990/PrincipalOfficerNm0Diane Farraher-Smith
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621610
IRS990/ProgramServiceRevenueGrp/Desc0patient service revenu
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03375419
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03375419
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYExcessBenefitTransInd00
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-66062
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03456413
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0other revenue - 2016 Amount: $ 80,994.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12, Explanation of Other Income:
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03375419
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03375419
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt080994
IRS990ScheduleA/OtherIncome509Grp/TotalAmt080994
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt03375419
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03375419
IRS990ScheduleA/Total509Grp/TotalAmt03375419
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03456413
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03456413
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt020930
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09287
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030217
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt08400
IRS990ScheduleD/ExpensesSubtotalAmt03514075
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0476002
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATES
IRS990ScheduleD/OtherExpensesNotIncludedAmt08400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0226271
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherRevenueAmt0748043
IRS990ScheduleD/OtherRevenuesNotIncludedAmt08400
IRS990ScheduleD/RevenueNotReportedAmt0748043
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08400
IRS990ScheduleD/RevenueSubtotalAmt03448013
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0contribution from acquisition 748,043.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1provision for uncollectible accounts 8,400.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2provision for uncollectible accounts 8,400.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020930
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0476002
IRS990ScheduleD/TotalExpensesPerForm990Amt03522475
IRS990ScheduleD/TotalLiabilityAmt0226271
IRS990ScheduleD/TotalRevenuePerForm990Amt03456413
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04196056
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03514075
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00

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