Civic Intelligence

Palouse Care Network Inc.

990 • Fiscal year 2019 • EIN 45-3719771

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 16, 2020

1515 W A StreetMoscow, ID 83843

(208) 882-2370

Siviq Scores

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

Liabilities / Assets

54th percentile

0.10x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.16x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

92nd percentile

54%

Higher net margin than 92% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

44th percentile

$46,704

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

91st percentile

53%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

92nd percentile

85%

Faster revenue growth than 92% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,717,751

Up $593,218 (+53%) from 2018

Net Assets

Up

$1,539,931

Up $608,397 (+65%) from 2018

Liabilities

Down

$177,820

Down $15,179 (-7.9%) from 2018

Revenue

Up

$1,121,666

Up $514,255 (+85%) from 2018

Expenses

Up

$513,269

Up $105,358 (+26%) from 2018

Net Income

Up

$608,397

Up $408,897 (+205%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $838,590Liabilities 2014: $229,058Net Assets 2014: $609,5322014Assets 2015: $854,696Liabilities 2015: $229,910Net Assets 2015: $624,7862015Assets 2016: $857,052Liabilities 2016: $212,223Net Assets 2016: $644,8292016Assets 2017: $1,027,765Liabilities 2017: $295,731Net Assets 2017: $732,0342017Assets 2018: $1,124,533Liabilities 2018: $192,999Net Assets 2018: $931,5342018Assets 2019: $1,717,751Liabilities 2019: $177,820Net Assets 2019: $1,539,9312019Assets 2020: $2,471,409Liabilities 2020: $231,626Net Assets 2020: $2,239,7832020Assets 2021: $3,337,062Liabilities 2021: $163,159Net Assets 2021: $3,173,9032021Assets 2022: $3,788,254Liabilities 2022: $157,322Net Assets 2022: $3,630,9322022Assets 2023: $3,625,802Liabilities 2023: $146,500Net Assets 2023: $3,479,3022023Assets 2024: $3,763,707Liabilities 2024: $147,608Net Assets 2024: $3,616,0992024

Highlighted filing

2019

Assets$1,717,751
Liabilities$177,820
Net Assets$1,539,931

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $380,576Expenses 2014: $425,753Net Income 2014: -$45,1772014Revenue 2015: $424,990Expenses 2015: $409,736Net Income 2015: $15,2542015Revenue 2016: $423,523Expenses 2016: $403,480Net Income 2016: $20,0432016Revenue 2017: $473,956Expenses 2017: $386,751Net Income 2017: $87,2052017Revenue 2018: $607,411Expenses 2018: $407,911Net Income 2018: $199,5002018Revenue 2019: $1,121,666Expenses 2019: $513,269Net Income 2019: $608,3972019Revenue 2020: $1,184,191Expenses 2020: $484,339Net Income 2020: $699,8522020Revenue 2021: $1,586,420Expenses 2021: $652,300Net Income 2021: $934,1202021Revenue 2022: $1,337,882Expenses 2022: $880,853Net Income 2022: $457,0292022Revenue 2023: $819,761Expenses 2023: $971,391Net Income 2023: -$151,6302023Revenue 2024: $1,137,682Expenses 2024: $1,000,885Net Income 2024: $136,7972024

Highlighted filing

2019

Revenue$1,121,666
Expenses$513,269
Net Income$608,397
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 16, 2020
Return Version
2019v5.0
Gross Receipts
$1,404,497
Mission and Program Overview

Mission

We are a Christian Organization that provides confidential and compassionate care in the form of specialized medical, practical and spiritual support to those facing pregnancy, parenting, sexuality and abortion related issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$862,282$839,129▼ $23,153
Cash and Non-Interest-Bearing Accounts$36,598$796,901▲ $760,303
Savings and Temporary Cash Investments$225,653$81,721▼ $143,932
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,124,533$1,717,751▲ $593,218
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$188,861$171,802▼ $17,059
Accounts Payable and Accrued Expenses$4,138$6,018▲ $1,880
Total Liabilities$192,999$177,820▼ $15,179
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$931,534$922,868▼ $8,666
Net Assets With Donor Restrictions-$617,063-
Total Net Assets Fund Balance$931,534$1,539,931▲ $608,397
Total Liabilities and Net Assets / Fund Balance$1,124,533$1,717,751▲ $593,218

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$728,552$168,046$896,598
Land$110,577-$110,577
Other Land Buildings-$15,439$15,439
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle EllinwoodCEOPT$46,704$46,704

Board Members and Trustees

NameTitle
John CarlsonPresident
Edie MaderDirector
Helen ShearerMedical Direct.
Larry BrownMedical Direct.
Tammy LewisSecretary
Andrew FlabetichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,129,531
Program Service Revenue
$0
Investment Income
$2,364
Other Revenue
$-10,229
All Other Contributions
$986,976
Change in Net Assets
$608,397

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$260,454Fair Market Value (FMV)
Total Noncash Contributions1$260,454-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$295,397
Other Expenses$217,872
Total Fundraising Expense$78,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,232$37,167-$227,399
Current Officers, Directors, Trustees, and Key Employees-$46,704-$46,704
Depreciation Depletion$17,133$6,020-$23,153
All Other Expenses$6,769$8,594$6,239$21,602
Payroll Taxes$14,446$6,848-$21,294
Advertising-$17,209-$17,209
Other Expenses$14,348$13,152$72,217$14,348
Interest$9,078$3,189-$12,267
Conferences and Meetings$6,229$2,188-$8,417
Fees for Services Other$1,264--$1,264
Fees for Services Accounting-$750-$750
Payments to Affiliates-$225-$225
Total Functional Expenses$292,767$142,046$78,456$513,269
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,376
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Banquet$142,555-$3,409-
Total Events$142,555-$22,376$-22,376
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The board members are each issued a draft copy of the filing prior to submission.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

All independent members of the governing board review and approve all hiring and compensation matters.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board of Directors annually reviews the salary of the CEO and compares compensation amounts to the non-profit pregnancy center national salary survey. Review of current state salary requirements in order to ensure that compensation meets minimum state requirements for salaried employees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents required to be held open to the public are available upon request.

Filing and Contact Details

Filer

Filer Name
Palouse Care Network Inc
EIN
45-3719771
Phone
2088822370
Address
1515 W A STREET, MOSCOW, ID 83843

Signing Officer

Name
Andrew Flabetich
Title
Treasurer
Signed
2020-06-16
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
40

Preparer

Firm
Presnell Gage PLLC
Address
609 S Washington Suite 202, Moscow, ID 83843
Preparer
Lindsey Frei
Phone
2088822211
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IRS990/PayrollTaxesGrp/ProgramServicesAmt014446
IRS990/PayrollTaxesGrp/TotalAmt021294
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0619201
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0868
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0139436
IRS990/PYOtherRevenueAmt0-12658
IRS990/PYRevenuesLessExpensesAmt0199500
IRS990/PYSalariesCompEmpBnftPaidAmt0268475
IRS990/PYTotalExpensesAmt0407911
IRS990/PYTotalRevenueAmt0607411
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0608397
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0225653
IRS990/SavingsAndTempCashInvstGrp/EOYAmt081721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01129531
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0619201
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0489298
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0433862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0448749
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03120641
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02364
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0868
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt044
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03450
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt012147
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt09877
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08876
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07648
IRS990ScheduleA/OtherIncome170Grp/TotalAmt038548
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75730
IRS990ScheduleA/PublicSupportPY170Pct00.87400
IRS990ScheduleA/PublicSupportTotal170Amt02395060
IRS990ScheduleA/SubstantialContributorsTotAmt0725581
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01129531
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0619201
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0489298
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0433862
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0448749
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03120641
IRS990ScheduleA/TotalSupportAmt03162639
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0728552
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0168046
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0896598
IRS990ScheduleD/LandGrp/BookValueAmt0110577
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0110577
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015439
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015439
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0839129
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0Consulting
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0Rodin Consulting
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt036000
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt021816 N Buckeye
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0Colbert
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd099005
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0142555
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0142555
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022376
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Annual Banquet
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt016639
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt016639
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0142555
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0142555
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-22376
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03409
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03409
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02328
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02328
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalRetainedByContractorsAmt036000
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0260454
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board members are each issued a draft copy of the filing prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All independent members of the governing board review and approve all hiring and compensation matters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board of Directors annually reviews the salary of the CEO and compares compensation amounts to the non-profit pregnancy center national salary survey. Review of current state salary requirements in order to ensure that compensation meets minimum state requirements for salaried employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All documents required to be held open to the public are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01124533
IRS990/TotalAssetsEOYAmt01717751
IRS990/TotalAssetsGrp/BOYAmt01124533
IRS990/TotalAssetsGrp/EOYAmt01717751

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