Civic Intelligence

Hospice & Palliative Care Association of Iowa

990 • Fiscal year 2016 • EIN 42-1202260

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 11, 2017

100 East GrandDes Moines, IA 50309

(515) 243-1046

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.02x

Higher debt load relative to revenue than 42% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

65th percentile

9.5%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

51st percentile

2.0%

Faster asset growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$618,999

Up $12,396 (+2.0%) from 2015

Net Assets

Up

$615,208

Up $28,239 (+4.8%) from 2015

Liabilities

Down

$3,791

Down $15,843 (-81%) from 2015

Revenue

Down

$195,211

Down $30,311 (-13%) from 2015

Expenses

Down

$176,724

Down $37,040 (-17%) from 2015

Net Income

Up

$18,487

Up $6,729 (+57%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $498,710Liabilities 2011: $3,483Net Assets 2011: $495,2272011Assets 2012: $546,539Liabilities 2012: $1,521Net Assets 2012: $545,0182012Assets 2013: $624,906Liabilities 2013: $4,595Net Assets 2013: $620,3112013Assets 2014: $627,641Liabilities 2014: $14,227Net Assets 2014: $613,4142014Assets 2015: $606,603Liabilities 2015: $19,634Net Assets 2015: $586,9692015Assets 2016: $618,999Liabilities 2016: $3,791Net Assets 2016: $615,2082016Assets 2017: $714,440Liabilities 2017: $2,621Net Assets 2017: $711,8192017Assets 2018: $679,250Liabilities 2018: $1,692Net Assets 2018: $677,5582018Assets 2019: $783,783Liabilities 2019: $2,440Net Assets 2019: $781,3432019Assets 2020: $852,793Liabilities 2020: $550Net Assets 2020: $852,2432020Assets 2021: $917,868Liabilities 2021: $2,419Net Assets 2021: $915,4492021Assets 2022: $740,875Liabilities 2022: $12,188Net Assets 2022: $728,6872022Assets 2023: $758,322Liabilities 2023: $1,963Net Assets 2023: $756,3592023Assets 2024: $825,542Liabilities 2024: $4,022Net Assets 2024: $821,5202024

Highlighted filing

2016

Assets$618,999
Liabilities$3,791
Net Assets$615,208

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $194,460Expenses 2011: $173,422Net Income 2011: $21,0382011Expenses 2012: $176,7552012Revenue 2013: $189,630Expenses 2013: $178,463Net Income 2013: $11,1672013Revenue 2014: $198,064Expenses 2014: $204,825Net Income 2014: -$6,7612014Revenue 2015: $225,522Expenses 2015: $213,764Net Income 2015: $11,7582015Revenue 2016: $195,211Expenses 2016: $176,724Net Income 2016: $18,4872016Revenue 2017: $201,060Expenses 2017: $161,948Net Income 2017: $39,1122017Revenue 2018: $144,773Expenses 2018: $154,941Net Income 2018: -$10,1682018Revenue 2019: $147,829Expenses 2019: $160,379Net Income 2019: -$12,5502019Revenue 2020: $129,103Expenses 2020: $133,675Net Income 2020: -$4,5722020Revenue 2021: $113,725Expenses 2021: $129,908Net Income 2021: -$16,1832021Revenue 2022: $120,746Expenses 2022: $163,147Net Income 2022: -$42,4012022Revenue 2023: $103,291Expenses 2023: $151,615Net Income 2023: -$48,3242023Revenue 2024: $123,786Expenses 2024: $98,899Net Income 2024: $24,8872024

Highlighted filing

2016

Revenue$195,211
Expenses$176,724
Net Income$18,487
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 11, 2017
Return Version
2016v3.0
Gross Receipts
$195,211
Mission and Program Overview

Mission

To promote the understanding of hospice and palliative care among health care professionals and the general public

To promote the understanding of hospice and palliative care among health care professionals and the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$557,144$608,684▲ $51,540
Prepaid Expenses and Deferred Charges$5,600$0▼ $5,600
Accounts Receivable$16,825$5,160▼ $11,665
Cash and Non-Interest-Bearing Accounts$27,034$5,155▼ $21,879
Total Assets$606,603$618,999▲ $12,396
Liabilities
Accounts Payable and Accrued Expenses$19,634$2,191▼ $17,443
Deferred Revenue-$1,600-
Total Liabilities$19,634$3,791▼ $15,843
Net Assets / Fund Balance
Unrestricted Net Assets$586,969$615,208▲ $28,239
Total Net Assets Fund Balance$586,969$615,208▲ $28,239
Total Liabilities and Net Assets / Fund Balance$606,603$618,999▲ $12,396
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$20,396
Program Service Revenue
$141,722
Investment Income
$31,788
Other Revenue
$1,305
All Other Contributions
$20,396
Change in Net Assets
$18,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,724
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
Fees for Services Management$75,618$25,206-$100,824
Travel$2,515--$2,515
Conferences and Meetings$2,274--$2,274
Insurance-$2,250-$2,250
Fees for Services Accounting-$2,000-$2,000
Fees for Services Other-$1,477-$1,477
Advertising$1,131--$1,131
Other Expenses$662$1,086-$662
Total Functional Expenses$144,705$32,019$0$176,724
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

The association has entered into a management agreement with the iowa hospital association to provide management services.

Form 990, Part VI, Section A, line 6

The organization has members.

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

The organization's members have the ability to elect the board of trustees.

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

Each board member receives a copy of form 990 for their review in advance of its submission to the internal revenue service. Management reviews the form in detail before sending it to the board for their review.

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

The conflict of interest policy is reviewed and a new disclosure form is completed by each board member annually.

Form 990, Part VI, Section C, line 19

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

Filing and Contact Details

Filer

Filer Name
Hospice & Palliative Care Association
EIN
42-1202260
Phone
5152431046
Address
100 East Grand, Des Moines, IA 50309

Signing Officer

Name
Erika Eckley
Title
Executive Director
Phone
5152431046
Signed
2017-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erika Eckley
Formed
1982
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
0

Preparer

Firm
Denman & Company LLP
Address
1601 22nd Street Suite 400, West Des Moines, IA 50266-1453
Preparer
James J Hingtgen
Phone
5152258400
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0225522
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt018487
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0141722
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt099278
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt094972
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt092454
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0100463
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0100457
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0487624
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt031788
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt030168
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt022348
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt015487
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013365
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0113156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt062840
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0100142
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt082562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt073180
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt074274
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0392998
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt031788
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030168
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt022348
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt015487
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013365
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0113156
IRS990ScheduleA/InvestmentIncomeCYPct00.11330
IRS990ScheduleA/InvestmentIncomePYPct00.09580
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01305
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0240
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0700
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0500
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01809
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04554
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88210
IRS990ScheduleA/PublicSupportPY509Pct00.89990
IRS990ScheduleA/PublicSupportTotal509Amt0880622
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0162118
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0195114
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0175016
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0173643
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0174731
IRS990ScheduleA/Total509Grp/TotalAmt0880622
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0195211
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0225522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0198064
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0189630
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0189905
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0998332
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
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt08836
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt010688
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt010241
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt08923
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt038688
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt035345
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt042753
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt040965
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt035693
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0154756
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt018000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt018000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt018000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt018000
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt072000
IRS990ScheduleC/GrassrootsCeilingAmt058032
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt08836
IRS990ScheduleC/LobbyingCeilingAmt0232134
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt035345
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0158724
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt018000
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0176724
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt018000
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS ENTERED INTO A MANAGEMENT AGREEMENT WITH THE IOWA HOSPITAL ASSOCIATION TO PROVIDE MANAGEMENT SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S MEMBERS HAVE THE ABILITY TO ELECT THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH BOARD MEMBER RECEIVES A COPY OF FORM 990 FOR THEIR REVIEW IN ADVANCE OF ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE. MANAGEMENT REVIEWS THE FORM IN DETAIL BEFORE SENDING IT TO THE BOARD FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS REVIEWED AND A NEW DISCLOSURE FORM IS COMPLETED BY EACH BOARD MEMBER ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.26$0.04$8.22$1.24$0.99$0.25
2023Summary only. Only limited summary data is available for this year.$7.58$0.02$7.56$1.03$1.52$0.48
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.41$0.12$7.29$1.21$1.63$0.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.18$0.02$9.15$1.14$1.30$0.16
2020Summary only. Only limited summary data is available for this year.$8.53$0.01$8.52$1.29$1.34$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.84$0.02$7.81$1.48$1.60$0.13
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.79$0.02$6.78$1.45$1.55$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.14$0.03$7.12$2.01$1.62$0.39
2016Detailed filing. Detailed filing data is available for this year.$6.19$0.04$6.15$1.95$1.77$0.18
2015Summary only. Only limited summary data is available for this year.$6.07$0.20$5.87$2.26$2.14$0.12
2014Summary only. Only limited summary data is available for this year.$6.28$0.14$6.13$1.98$2.05$0.07
2013Summary only. Only limited summary data is available for this year.$6.25$0.05$6.20$1.90$1.78$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.47$0.02$5.45$1.77
2011Summary only. Only limited summary data is available for this year.$4.99$0.03$4.95$1.94$1.73$0.21