Civic Intelligence

Generations Home Care Inc.

990 • Fiscal year 2016 • EIN 51-0109657

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

2 Penns Way Ste 303New Castle, DE 19720

(302) 322-3100

Siviq Scores

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

Liabilities / Assets

95th percentile

1.35x

Higher debt load relative to assets than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.26x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

12th percentile

-28%

Higher net margin than 12% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

89th percentile

$196,856

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

2nd percentile

-52%

Faster asset growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-22%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$912,084

Down $1,005,392 (-52%) from 2015

Net Assets

Down

-$317,203

Down $1,333,134 (-131%) from 2015

Liabilities

Up

$1,229,287

Up $327,742 (+36%) from 2015

Revenue

Down

$4,793,663

Down $1,367,937 (-22%) from 2015

Expenses

Down

$6,126,797

Down $1,409,062 (-19%) from 2015

Net Income

Up

-$1,333,134

Up $41,125 (+3.0%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2011: $2,203,400Liabilities 2011: $718,437Net Assets 2011: $1,484,9632011Assets 2012: $2,516,921Liabilities 2012: $723,722Net Assets 2012: $1,793,1992012Assets 2013: $2,722,484Liabilities 2013: $594,251Net Assets 2013: $2,128,2332013Assets 2014: $3,151,614Liabilities 2014: $761,424Net Assets 2014: $2,390,1902014Assets 2015: $1,917,476Liabilities 2015: $901,545Net Assets 2015: $1,015,9312015Assets 2016: $912,084Liabilities 2016: $1,229,287Net Assets 2016: -$317,2032016Assets 2017: $531,516Liabilities 2017: $1,830,850Net Assets 2017: -$1,299,3342017

Highlighted filing

2016

Assets$912,084
Liabilities$1,229,287
Net Assets-$317,203

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $5,716,478Expenses 2011: $5,660,938Net Income 2011: $55,5402011Expenses 2012: $5,874,8532012Revenue 2013: $6,898,870Expenses 2013: $6,563,836Net Income 2013: $335,0342013Revenue 2014: $7,376,352Expenses 2014: $7,114,395Net Income 2014: $261,9572014Revenue 2015: $6,161,600Expenses 2015: $7,535,859Net Income 2015: -$1,374,2592015Revenue 2016: $4,793,663Expenses 2016: $6,126,797Net Income 2016: -$1,333,1342016Revenue 2017: $3,223,163Expenses 2017: $4,205,294Net Income 2017: -$982,1312017

Highlighted filing

2016

Revenue$4,793,663
Expenses$6,126,797
Net Income-$1,333,134
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$4,793,663
Mission and Program Overview

Mission

Commitment to delivering exceptional client service to nurture independence, improve quality of life for aging and disabled, help this population with the highest level of professional home health care as an alternative to higher cost inpatient care

Provides services to the elderly and disabled throughout the state of delaware

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,391,167$602,177▼ $788,990
Land, Buildings, and Equipment, Net$316,500$228,874▼ $87,626
Prepaid Expenses and Deferred Charges$58,856$68,914▲ $10,058
Pledges and Grants Receivable$37,366$8,776▼ $28,590
Cash and Non-Interest-Bearing Accounts$113,587$3,343▼ $110,244
Total Assets$1,917,476$912,084▼ $1,005,392
Liabilities
Unsecured Notes Loans Payable$0$425,056▲ $425,056
Accounts Payable and Accrued Expenses$238,478$360,292▲ $121,814
Mortgage Notes Payable Secured by Investment Property$507,061$339,963▼ $167,098
Other Liabilities$156,006$103,976▼ $52,030
Total Liabilities$901,545$1,229,287▲ $327,742
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$1,015,931$-317,203▼ $1,333,134
Total Net Assets Fund Balance$1,015,931$-317,203▼ $1,333,134
Total Liabilities and Net Assets / Fund Balance$1,917,476$912,084▼ $1,005,392

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$113,913$247,608$361,521
Buildings$26,009$142,688$168,697
Other Land Buildings$28,254$102,124$130,378
Land$54,520-$54,520
Leasehold Improvements$6,178$18,111$24,289
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paulette AustinExecutive DirectorFT$187,502$9,354$196,856

Board Members and Trustees

NameTitle
Richard HemmerichPresident
Glenn BurchamDirector
K Jean WilliamsDirector
Stephanie BoldenDirector
John OlsenEmeritus Director
Janice JollySecretary
Pamela BakerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$495,548
Program Service Revenue
$4,298,115
Investment Income
$0
Other Revenue
$0
All Other Contributions
$29,900
Change in Net Assets
$-1,333,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,291,644
Other Expenses$1,835,153
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,658,049$793,963$0$3,452,012
Fees for Services Other$432,425$129,166$0$561,591
Other Employee Benefits$312,619$93,379$0$405,998
Payroll Taxes$200,788$59,975$0$260,763
Travel$164,442$49,119$0$213,561
Current Officers, Directors, Trustees, and Key Employees$133,111$39,760$0$172,871
Occupancy$122,669$36,641$0$159,310
Other Expenses$110,573$33,028$0$143,601
Information Technology$92,060$27,499$0$119,559
Depreciation Depletion$78,636$23,489$0$102,125
Insurance$58,850$17,578$0$76,428
Interest$44,923$13,418$0$58,341
Office Expenses$22,678$6,773$0$29,451
Advertising$16,981$5,072$0$22,053
Conferences and Meetings$6,794$2,029$0$8,823
Total Functional Expenses$4,717,637$1,409,160$0$6,126,797
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
Accrued Payroll and Related Costs$75,303
403 (b) Payable$28,673
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The executive director and treasurer review the 990 before it is filed and report the results to the board members

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

Board of directors respond to management inquiry regarding conflict of interest on an annual basis.

Form 990, Part VI, Section B, Line 15

Board of directors determine compensation of the executive director and key employees by group assessment of key performance indicators and comparability data.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Generations Home Care Inc
EIN
51-0109657
Phone
3023223100
Address
2 PENNS WAY STE 303, NEW CASTLE, DE 19720

Signing Officer

Name
Christopher Pisano
Title
Executive Director
Phone
3023223100
Signed
2017-11-13

Organization Details

Principal Officer
Christopher Pisano
Formed
1968
Legal Domicile
De
Voting Board Members
7
Independent Board Members
7
Employees
172
Volunteers
25
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Description of organization mission: highest level of professional home health care as an alternative to higher cost inpatient care.

Financial Statement Notes

Schedule D, Part X, Line 2

Part x, line 2: the organization is a non-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue service code (irc) and therefore has made no provisions for federal income taxes in the accompanying financial statements. In addition, the organization has been determined by the internal revenue service (irs) not to be a "private foundation" within the meaning of section 509 (a) of the irc. Income not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. Accounting principles generally accepted i the united states of america impose a threshold for determining when an income benefit can be recognized in regard to uncertain tax positions. The organization has determined that no liability for uncertain tax positions is required to be accrued and included in the statement of financial position as of december 31, 2016.

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IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621610
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04298115
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04298115
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0HOME HEALTH CARE-PROVIDES IN-HOME SERVICES SUCH AS GROOMING, BATHING, AND FOOD PREPARATION
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04152092
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04442416
IRS990/ProgSrvcAccomActy3Grp/Desc0TRANSPORTATION- DOOR TO DOOR MEDICAL TRANSPORTATION PROVIDED TO THOSE IN NEED
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0510000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0351247
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0578488
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02542124
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt05583090
IRS990/PYRevenuesLessExpensesAmt0-1374281
IRS990/PYSalariesCompEmpBnftPaidAmt04993735
IRS990/PYTotalExpensesAmt07535859
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06161578
IRS990/ReconcilationRevenueExpnssAmt0-1333134
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0495548
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0570488
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0959530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0488700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0669371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03183637
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0159
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0641
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02056
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02878
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt028043790
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99910
IRS990ScheduleA/PublicSupportPY170Pct00.9983
IRS990ScheduleA/PublicSupportTotal170Amt03183637
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0669371
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03183637
IRS990ScheduleA/TotalSupportAmt03186515
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt026009
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0142688
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0168697
IRS990ScheduleD/EquipmentGrp/BookValueAmt0113913
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0247608
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0361521
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt054520
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06178
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018111
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024289
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028254
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0102124
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0130378
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt075303
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt128673
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND RELATED COSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1403 (B) PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE (IRC) AND THEREFORE HAS MADE NO PROVISIONS FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509 (A) OF THE IRC. INCOME NOT RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED I THE UNITED STATES OF AMERICA IMPOSE A THRESHOLD FOR DETERMINING WHEN AN INCOME BENEFIT CAN BE RECOGNIZED IN REGARD TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT NO LIABILITY FOR UNCERTAIN TAX POSITIONS IS REQUIRED TO BE ACCRUED AND INCLUDED IN THE STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
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IRS990ScheduleD/TotalLiabilityAmt0103976
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt09354
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PAULETTE AUSTIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0196856
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X

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