Civic Intelligence

Circle of Life Hospice Foundation

EIN 56-2282350 • 501(c)3 • Reno, NV

Pub. 78 Eligible990-N Coverage

Profile

The circle of giving, our non-profit foundation has four primary initiatives: community education, caregiving support, complimentary therapies and a hospice house. These initiatives are ways we have served and continue to serve the community since 1999. In addition to educating the public, we aim to support the patients on-site caregivers to keep the patient in the comfort and familiarity of his/her own home when possible. Federal regulations limit the scope of direct caregiving support a given hospice is able to provide, so we rely on our foundation to support us in helping the family acquire the resources they need to care for their loved one. The foundations funding will ultimately provide a positive alternative for individuals unable to die at home. This alternative is called a hospice house. We have initiated the circle of life hospice foundation hospice house project for the washoe county area, an establishment that is the first of its kind here in northern nevada as well as the

1575 Delucchi Lane Suite 214Reno, NV 89502

www.colhospice.com/FOUNDATION

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.06x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.08x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

98th percentile

94%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

97th percentile

225%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

134%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$913,438

Up $632,275 (+225%) from 2023

Liabilities

Up

$52,070

Up $51,470 (+8578%) from 2023

Net Assets

Up

$861,368

Up $580,805 (+207%) from 2023

Revenue

Up

$614,931

Up $352,632 (+134%) from 2023

Expenses

Up

$34,126

Up $11,912 (+54%) from 2023

Net Income

Up

$580,805

Up $340,720 (+142%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $149,891Liabilities 2011: $02011Assets 2012: $108,943Liabilities 2012: $02012Assets 2013: $47,703Liabilities 2013: $02013Assets 2023: $281,163Liabilities 2023: $600Net Assets 2023: $280,5632023Assets 2024: $913,438Liabilities 2024: $52,070Net Assets 2024: $861,3682024

Highlighted filing

2024

Assets$913,438
Liabilities$52,070
Net Assets$861,368

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $15,528Expenses 2011: $21,145Net Income 2011: -$5,6172011Revenue 2012: $12,003Expenses 2012: $45,656Net Income 2012: -$33,6532012Revenue 2013: $31,696Expenses 2013: $101,609Net Income 2013: -$69,9132013Revenue 2023: $262,299Expenses 2023: $22,214Net Income 2023: $240,0852023Revenue 2024: $614,931Expenses 2024: $34,126Net Income 2024: $580,8052024

Highlighted filing

2024

Revenue$614,931
Expenses$34,126
Net Income$580,805

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$614,931
Mission and Program Overview

Mission

The circle of giving, our non-profit foundation has four primary initiatives: community education, caregiving support, complimentary therapies and a hospice house. These initiatives are ways we have served and continue to serve the community since 1999. In addition to educating the public, we aim to support the patients on-site caregivers to keep the patient in the comfort and familiarity of his/her own home when possible. Federal regulations limit the scope of direct caregiving support a given hospice is able to provide, so we rely on our foundation to support us in helping the family acquire the resources they need to care for their loved one. The foundations funding will ultimately provide a positive alternative for individuals unable to die at home. This alternative is called a hospice house. We have initiated the circle of life hospice foundation hospice house project for the washoe county area, an establishment that is the first of its kind here in northern nevada as well as the

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$280,563$861,368▲ $580,805
Land, Buildings, and Equipment, Net-$513,162-
Cash and Non-Interest-Bearing Accounts$280,313$350,190▲ $69,877
Accounts Receivable$173$50,086▲ $49,913
Total Assets$281,163$913,438▲ $632,275
Other Assets Total$677--
Liabilities
Deferred Revenue-$50,000-
Accounts Payable and Accrued Expenses-$1,338-
Other Liabilities$600$732▲ $132
Total Liabilities$600$52,070▲ $51,470
Net Assets / Fund Balance
Total Net Assets Fund Balance$280,563$861,368▲ $580,805
Total Liabilities and Net Assets / Fund Balance$281,163$913,438▲ $632,275

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$342,162$1,838$344,000
Land$171,000-$171,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michelle CaglePresident
Connie McmullenDirector
Dr Barry FrankDirector
Dr Larry WeissDirector
Emilio PargaDirector
Jeanne MarshDirector
Wendy SimonsDirector
Jennifer RoseSecretary
Andrea PeltoTreasurer
Chaz BlackburnVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$609,931
Program Service Revenue
$0
Investment Income
$5,000
Other Revenue
$0
All Other Contributions
$609,931
Change in Net Assets
$580,805

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 Amount
Other Non Cash Contri Table1$515,000
Total Noncash Contributions1$515,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,126
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
Office Expenses$10,788--$10,788
Fees for Services Other$7,139--$7,139
Advertising$5,719--$5,719
Fees for Services Legal$4,631--$4,631
Insurance$2,838--$2,838
Depreciation Depletion$1,838--$1,838
Fees for Services Accounting$1,125--$1,125
Travel$48--$48
Total Functional Expenses$34,126$0$0$34,126
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
Foundation Cc$633
Due From Col Hospice Foundation$99
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Circle of Life Hospice Foundation
EIN
56-2282350
Phone
7758272298
Address
1575 DELUCCHI LANE SUITE 214, RENO, NV 89502

Signing Officer

Name
Michelle Cagle
Title
President
Phone
7758272298
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Cagle
Formed
2002
Legal Domicile
Nv
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Jackson & Jackson Cpas Ltd
Address
1755 E PLUMB LN STE 100, RENO, NV 89502
Preparer
Matthew S Jackson CPA
Phone
7753605910
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The circle of giving, our non-profit foundation has four primary initiatives: community education, caregiving support, complimentary therapies and a hospice house. These initiatives are ways we have served and continue to serve the community since 1999. In addition to educating the public, we aim to support the patients on-site caregivers to keep the patient in the comfort and familiarity of his/her own home when possible. Federal regulations limit the scope of direct caregiving support a given hospice is able to provide, so we rely on our foundation to support us in helping the family acquire the resources they need to care for their loved one. The foundations funding will ultimately provide a positive alternative for individuals unable to die at home. This alternative is called a hospice house. We have initiated the circle of life hospice foundation hospice house project for the washoe county area, an establishment that is the first of its kind here in northern nevada as well as the entire state of nevada. Medicare, medicaid, and commercial insurance policies do not cover the residential services of a social hospice house, a non-medical, home away from home model. Many dying in our community do not have the means to pay for room and board at a facility, nor have a caregiver to care for them. It is our goal that this house will be free to those in need. It is only through charitable giving to the foundation that the hospice house project continues to move forward. Our mission is to enrich the quality of life for our patients and their families. We believe that death is a natural part of life, and we aspire to improve the physical, social, emotional, spiritual care and wellbeing of not only those at the end of life, but their loved ones as well.

Form 990, Page 2, Part III, Line 4A

The colhf hospice house project is to provide end-of-life care in a home setting for underserved individuals who cannot remain in their own home. The purposes is to be formed are to (i) receive and maintain a fund or funds of real or personal property, or both, and (ii), subject to the restrictions and limitations set forth in its articles or bylaws, use and apply the whole or any part of the income from such funds and the principal of such funds exclusively for scientific, educational or charitable purposes either directly or by contributions to organizations that qualify as exempt organizations within the meaning of section 501(c) (3) of the internal revenue code of 1986 and its regulations as they now exist or may subsequently be amended (collectively, the "code"), (iii) specifically provide hospice care to indigent, terminally ill patients, and (iv) specifically provide education to the community .on the benefits of hospice care.

Form 990, Part IX, Line 11G

Facilities expense 5,570 0 0 other expense 1,569 0 0 total 7,139 0 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/LandGrp/BookValueAmt0171000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0171000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0342162
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01838
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0344000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0633
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt199
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FOUNDATION CC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE FROM COL HOSPICE FOUNDATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0513162
IRS990ScheduleD/TotalLiabilityAmt0732
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CIRCLE OF GIVING, OUR NON-PROFIT FOUNDATION HAS FOUR PRIMARY INITIATIVES: COMMUNITY EDUCATION, CAREGIVING SUPPORT, COMPLIMENTARY THERAPIES AND A HOSPICE HOUSE. THESE INITIATIVES ARE WAYS WE HAVE SERVED AND CONTINUE TO SERVE THE COMMUNITY SINCE 1999. IN ADDITION TO EDUCATING THE PUBLIC, WE AIM TO SUPPORT THE PATIENTS ON-SITE CAREGIVERS TO KEEP THE PATIENT IN THE COMFORT AND FAMILIARITY OF HIS/HER OWN HOME WHEN POSSIBLE. FEDERAL REGULATIONS LIMIT THE SCOPE OF DIRECT CAREGIVING SUPPORT A GIVEN HOSPICE IS ABLE TO PROVIDE, SO WE RELY ON OUR FOUNDATION TO SUPPORT US IN HELPING THE FAMILY ACQUIRE THE RESOURCES THEY NEED TO CARE FOR THEIR LOVED ONE. THE FOUNDATIONS FUNDING WILL ULTIMATELY PROVIDE A POSITIVE ALTERNATIVE FOR INDIVIDUALS UNABLE TO DIE AT HOME. THIS ALTERNATIVE IS CALLED A HOSPICE HOUSE. WE HAVE INITIATED THE CIRCLE OF LIFE HOSPICE FOUNDATION HOSPICE HOUSE PROJECT FOR THE WASHOE COUNTY AREA, AN ESTABLISHMENT THAT IS THE FIRST OF ITS KIND HERE IN NORTHERN NEVADA AS WELL AS THE ENTIRE STATE OF NEVADA. MEDICARE, MEDICAID, AND COMMERCIAL INSURANCE POLICIES DO NOT COVER THE RESIDENTIAL SERVICES OF A SOCIAL HOSPICE HOUSE, A NON-MEDICAL, HOME AWAY FROM HOME MODEL. MANY DYING IN OUR COMMUNITY DO NOT HAVE THE MEANS TO PAY FOR ROOM AND BOARD AT A FACILITY, NOR HAVE A CAREGIVER TO CARE FOR THEM. IT IS OUR GOAL THAT THIS HOUSE WILL BE FREE TO THOSE IN NEED. IT IS ONLY THROUGH CHARITABLE GIVING TO THE FOUNDATION THAT THE HOSPICE HOUSE PROJECT CONTINUES TO MOVE FORWARD. OUR MISSION IS TO ENRICH THE QUALITY OF LIFE FOR OUR PATIENTS AND THEIR FAMILIES. WE BELIEVE THAT DEATH IS A NATURAL PART OF LIFE, AND WE ASPIRE TO IMPROVE THE PHYSICAL, SOCIAL, EMOTIONAL, SPIRITUAL CARE AND WELLBEING OF NOT ONLY THOSE AT THE END OF LIFE, BUT THEIR LOVED ONES AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COLHF HOSPICE HOUSE PROJECT IS TO PROVIDE END-OF-LIFE CARE IN A HOME SETTING FOR UNDERSERVED INDIVIDUALS WHO CANNOT REMAIN IN THEIR OWN HOME. THE PURPOSES IS TO BE FORMED ARE TO (I) RECEIVE AND MAINTAIN A FUND OR FUNDS OF REAL OR PERSONAL PROPERTY, OR BOTH, AND (II), SUBJECT TO THE RESTRICTIONS AND LIMITATIONS SET FORTH IN ITS ARTICLES OR BYLAWS, USE AND APPLY THE WHOLE OR ANY PART OF THE INCOME FROM SUCH FUNDS AND THE PRINCIPAL OF SUCH FUNDS EXCLUSIVELY FOR SCIENTIFIC, EDUCATIONAL OR CHARITABLE PURPOSES EITHER DIRECTLY OR BY CONTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS WITHIN THE MEANING OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE OF 1986 AND ITS REGULATIONS AS THEY NOW EXIST OR MAY SUBSEQUENTLY BE AMENDED (COLLECTIVELY, THE "CODE"), (III) SPECIFICALLY PROVIDE HOSPICE CARE TO INDIGENT, TERMINALLY ILL PATIENTS, AND (IV) SPECIFICALLY PROVIDE EDUCATION TO THE COMMUNITY .ON THE BENEFITS OF HOSPICE CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FACILITIES EXPENSE 5,570 0 0 OTHER EXPENSE 1,569 0 0 TOTAL 7,139 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/USAddress/AddressLine1Txt01575 DELUCCHI LANE
IRS990/USAddress/CityNm0RENO
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089502
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IRS990/WebsiteAddressTxt0HTTPS://WWW.COLHOSPICE.COM/FOUNDATION
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE CAGLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07758272298
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CIRCLE OF LIFE HOSPICE FOUNDATION
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814751082
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACKSON & JACKSON CPAS LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01755 E PLUMB LN STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RENO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089502
ReturnHeader/PreparerPersonGrp/PhoneNum07753605910
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW S JACKSON CPA
ReturnHeader/ReturnTs02025-05-14T18:52:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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