Civic Intelligence

Catholic Palliative Care Services Inc

990 • Fiscal year 2016 • EIN 46-2964889

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 15, 2017

14875 NW 77th Avenue Suite 100Miami Lakes, FL 33014

(305) 822-2380

Siviq Scores

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

Liabilities / Assets

98th percentile

4.90x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

0.52x

Higher debt load relative to revenue than 92% of similar nonprofits.

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

Net Margin

9th percentile

-43%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

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

Asset Growth

85th percentile

51%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

94th percentile

126%

Faster revenue growth than 94% of similar nonprofits.

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

Assets

Up

$28,608

Up $9,681 (+51%) from 2015

Net Assets

Down

-$111,675

Down $114,893 (-3570%) from 2015

Liabilities

Up

$140,283

Up $124,574 (+793%) from 2015

Revenue

Up

$270,172

Up $150,592 (+126%) from 2015

Expenses

Up

$385,065

Up $316,903 (+465%) from 2015

Net Income

Down

-$114,893

Down $166,311 (-323%) from 2015

Historical Trend

Balance Sheet Trend

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

$5.0M$0-$5.0MAssets 2014: $1,855Liabilities 2014: $50,0552014Assets 2015: $18,927Liabilities 2015: $15,709Net Assets 2015: $3,2182015Assets 2016: $28,608Liabilities 2016: $140,283Net Assets 2016: -$111,6752016Assets 2017: $374,819Liabilities 2017: $466,925Net Assets 2017: -$92,1062017Assets 2018: $685,740Liabilities 2018: $1,100,532Net Assets 2018: -$414,7922018Assets 2019: $582,488Liabilities 2019: $1,614,278Net Assets 2019: -$1,031,7902019Assets 2020: $1,478,173Liabilities 2020: $2,938,542Net Assets 2020: -$1,460,3692020Assets 2021: $1,096,989Liabilities 2021: $2,956,448Net Assets 2021: -$1,859,4592021Assets 2022: $1,088,108Liabilities 2022: $3,741,181Net Assets 2022: -$2,653,0732022Assets 2023: $357,673Liabilities 2023: $3,796,245Net Assets 2023: -$3,438,5722023Assets 2024: $379,163Liabilities 2024: $4,505,067Net Assets 2024: -$4,125,9042024

Highlighted filing

2016

Assets$28,608
Liabilities$140,283
Net Assets-$111,675

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $6,804Expenses 2014: $55,004Net Income 2014: -$48,2002014Revenue 2015: $119,580Expenses 2015: $68,162Net Income 2015: $51,4182015Revenue 2016: $270,172Expenses 2016: $385,065Net Income 2016: -$114,8932016Revenue 2017: $505,584Expenses 2017: $486,015Net Income 2017: $19,5692017Revenue 2018: $736,809Expenses 2018: $1,059,495Net Income 2018: -$322,6862018Revenue 2019: $1,204,085Expenses 2019: $1,821,083Net Income 2019: -$616,9982019Revenue 2020: $1,810,220Expenses 2020: $2,238,799Net Income 2020: -$428,5792020Revenue 2021: $1,512,495Expenses 2021: $1,911,585Net Income 2021: -$399,0902021Revenue 2022: $1,398,358Expenses 2022: $2,191,972Net Income 2022: -$793,6142022Revenue 2023: $998,845Expenses 2023: $1,784,342Net Income 2023: -$785,4972023Revenue 2024: $1,294,832Expenses 2024: $1,982,164Net Income 2024: -$687,3322024

Highlighted filing

2016

Revenue$270,172
Expenses$385,065
Net Income-$114,893
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 15, 2017
Return Version
2015v3.0
Gross Receipts
$270,172
Mission and Program Overview

Mission

Catholic palliative care services, inc. Is a wholly-owned subsidiary of catholic hospice, inc. And under the sponsorship of the archdiocese of miami, provides responsive end-of-life care to patients and families in broward and dade counties, florida.

Catholic palliative care services, inc., under the sponsorship of the archdiocese of miami, provides responsive end-of-life care to patients and families in broward and dade counties, florida.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$3,694$19,639▲ $15,945
Cash and Non-Interest-Bearing Accounts$13,238$7,689▼ $5,549
Prepaid Expenses and Deferred Charges$1,995$1,280▼ $715
Total Assets$18,927$28,608▲ $9,681
Liabilities
Other Liabilities$15,709$116,847▲ $101,138
Accounts Payable and Accrued Expenses$0$23,436▲ $23,436
Total Liabilities$15,709$140,283▲ $124,574
Net Assets / Fund Balance
Unrestricted Net Assets$3,218$-111,675▼ $114,893
Total Net Assets Fund Balance$3,218$-111,675▼ $114,893
Total Liabilities and Net Assets / Fund Balance$18,927$28,608▲ $9,681
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$207,000
Program Service Revenue
$63,172
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-114,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$304,440
Other Expenses$80,625
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$256,485--$256,485
Other Employee Benefits$47,955--$47,955
Conferences and Meetings$4,465--$4,465
Occupancy$3,648--$3,648
All Other Expenses-$2,348-$2,348
Office Expenses$1,961--$1,961
Other Expenses$1,948$27,862-$1,948
Fees for Services Legal$1,700--$1,700
Insurance$1,000--$1,000
Total Functional Expenses$354,855$30,210$0$385,065
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 - Catholic Hospice, Inc.$116,847
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 B, Line 11

The director of finance and the vp of finance conduct a comprehensive review of the form 990 before it is filed. A copy of the return, as ultimately filed, is provided to each voting member of the board of directors before it is filed with the irs.

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

All employees and directors are covered by the conflict of interest policy and are provided with the policy upon hire. The policy is reviewed yearly by the corporate compliance officer, who also determines whether a conflict may exist. Per policy, employees are required to disclose any potential conflicts of interest. If a conflict of interest occurs, an investigation is implemented and the results are reported to the governing body. Legal and disciplinary action and restrictions are identified on an individual basis.

Form 990, Part VI, Section B, Line 15

The chairman of the board, in consultation with the board, determines the compensation and benefits of the ceo and other top management officials. The chairman and the board of directors are independent with respect to compensation and benefit arrangements being considered. Total compensation analysis is conducted by an independent consultant, who provides data to compare compensation and benefits for similar positions within the industry. Compensation and benefit changes for the ceo and other top management officials are discussed in the board meetings and are properly documented in the minutes.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Catholic Palliative Care Services Inc
EIN
46-2964889
Phone
3058222380
Address
14875 NW 77TH AVENUE SUITE 100, MIAMI LAKES, FL 33014

Signing Officer

Name
DAVID D'AMICO
Title
V.p. of Finance
Phone
3058222380
Signed
2017-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
DAVID D'AMICO
Formed
2013
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

Preparer

Firm
Moore Stephens Lovelace Pa
Address
701 BRICKELL AVENUE SUITE 550, MIAMI, FL 33131
Preparer
Harry E Harp CPA
Phone
3058199555
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The audit committee is responsible for the selection, monitoring and evaluation of an independent audit firm and oversight of the audit of its financial statements. There was no change in this process from the prior year.

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IRS990/ActivityOrMissionDesc0CATHOLIC PALLIATIVE CARE SERVICES, INC., UNDER THE SPONSORSHIP OF THE ARCHDIOCESE OF MIAMI, PROVIDES RESPONSIVE END-OF-LIFE CARE TO PATIENTS AND FAMILIES IN BROWARD AND DADE COUNTIES, FLORIDA.
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IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/Desc0NET PATIENT SERVICE RE
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt05583
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0119580
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-114893
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd01
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IRS990/ReportInvestmentsOtherSecInd00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt063172
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES - CATHOLIC HOSPICE, INC.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DIRECTOR OF FINANCE AND THE VP OF FINANCE CONDUCT A COMPREHENSIVE REVIEW OF THE FORM 990 BEFORE IT IS FILED. A COPY OF THE RETURN, AS ULTIMATELY FILED, IS PROVIDED TO EACH VOTING MEMBER OF THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL EMPLOYEES AND DIRECTORS ARE COVERED BY THE CONFLICT OF INTEREST POLICY AND ARE PROVIDED WITH THE POLICY UPON HIRE. THE POLICY IS REVIEWED YEARLY BY THE CORPORATE COMPLIANCE OFFICER, WHO ALSO DETERMINES WHETHER A CONFLICT MAY EXIST. PER POLICY, EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. IF A CONFLICT OF INTEREST OCCURS, AN INVESTIGATION IS IMPLEMENTED AND THE RESULTS ARE REPORTED TO THE GOVERNING BODY. LEGAL AND DISCIPLINARY ACTION AND RESTRICTIONS ARE IDENTIFIED ON AN INDIVIDUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CHAIRMAN OF THE BOARD, IN CONSULTATION WITH THE BOARD, DETERMINES THE COMPENSATION AND BENEFITS OF THE CEO AND OTHER TOP MANAGEMENT OFFICIALS. THE CHAIRMAN AND THE BOARD OF DIRECTORS ARE INDEPENDENT WITH RESPECT TO COMPENSATION AND BENEFIT ARRANGEMENTS BEING CONSIDERED. TOTAL COMPENSATION ANALYSIS IS CONDUCTED BY AN INDEPENDENT CONSULTANT, WHO PROVIDES DATA TO COMPARE COMPENSATION AND BENEFITS FOR SIMILAR POSITIONS WITHIN THE INDUSTRY. COMPENSATION AND BENEFIT CHANGES FOR THE CEO AND OTHER TOP MANAGEMENT OFFICIALS ARE DISCUSSED IN THE BOARD MEETINGS AND ARE PROPERLY DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE SELECTION, MONITORING AND EVALUATION OF AN INDEPENDENT AUDIT FIRM AND OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CATHOLIC HOSPICE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ARCHDIOCESE OF MIAMI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CATHOLIC HEALTH SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3VILLA MARIA HEALTH CARE SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4VILLA MARIA NURSING AND REHAB CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5ST JOHN'S REHAB HOSPITAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6ST ANNE'S NURSING CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7ST JOSEPH'S RESIDENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8CATHOLIC HOME HEALTH OF BROWARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9CENTRO MATER CHILD CARE SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt10CATHOLIC CEMETERIES OF THE ARCHDIOCESE OF MIAMI INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt11CATHOLIC ELDERLY SERVICES ICN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt12CATHOLIC HEALTH CARE TRANSITIONS SERVICES INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL

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