Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
EIN 56-2298553 • 501(c)3 • Lockport, NY
Profile
To provide management and fundraising-related support and services to niagara hospice, inc., palliative home care of niagara, inc. D/b/a liberty home care, niagara hospice alliance, inc., and erieniagara mltcp, inc. D/b/a kalos health.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 13.2% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Assets
Up$2,884,641
Up $1,099,606 (+62%) from 2023
Liabilities
Up$1,559,998
Up $924,483 (+145%) from 2023
Net Assets
Up$1,324,643
Up $175,123 (+15%) from 2023
Revenue
Up$4,936,700
Up $1,009,856 (+26%) from 2023
Expenses
Up$4,761,577
Up $1,000,664 (+27%) from 2023
Net Income
Up$175,123
Up $9,192 (+5.5%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide management and fundraising-related support and services to niagara hospice, inc., palliative home care of niagara, inc. D/b/a liberty home care, niagara hospice alliance, inc., and erieniagara mltcp, inc. D/b/a kalos health.
To provide management and fundraising-related support and services.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,469,112 | $1,912,373 | ▲ $443,261 |
| Investments in Publicly Traded Securities | $174,094 | $296,370 | ▲ $122,276 |
| Accounts Receivable | $0 | $234,254 | ▲ $234,254 |
| Prepaid Expenses and Deferred Charges | $37,167 | $36,734 | ▼ $433 |
| Land, Buildings, and Equipment, Net | $23,538 | $18,791 | ▼ $4,747 |
| Cash and Non-Interest-Bearing Accounts | $11,515 | $-175,750 | ▼ $187,265 |
| Total Assets | $1,785,035 | $2,884,641 | ▲ $1,099,606 |
| Other Assets Total | $69,609 | $561,869 | ▲ $492,260 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $461,421 | $1,263,628 | ▲ $802,207 |
| Other Liabilities | $174,094 | $296,370 | ▲ $122,276 |
| Total Liabilities | $635,515 | $1,559,998 | ▲ $924,483 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,149,520 | $1,324,643 | ▲ $175,123 |
| Total Net Assets Fund Balance | $1,149,520 | $1,324,643 | ▲ $175,123 |
| Total Liabilities and Net Assets / Fund Balance | $1,785,035 | $2,884,641 | ▲ $1,099,606 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $18,791 | $88,836 | $107,627 |
| Other Assets Org | $206,712 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| John Lomeo | President/CEO | FT | $542,051 | $111,332 | $653,383 |
| Carlo Figliomeni | COO/CFO | FT | $456,894 | $52,318 | $509,212 |
| Andrea Sammarco | General Counsel | FT | $225,424 | $23,864 | $249,288 |
| Sarah Gocher | Controller | FT | $132,678 | $12,738 | $145,416 |
| Keith Curtis | VP of Operations | FT | $131,399 | $6,376 | $137,775 |
| Name | Title |
|---|---|
| Dan Mandaville | President |
| Steven M Sinclair | Vice Chair |
| Thomas F Hewner | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,500,783 |
| Other Expenses | $260,794 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,731,453 | - | - | $1,731,453 |
| Current Officers, Directors, Trustees, and Key Employees | $1,251,367 | - | - | $1,251,367 |
| Other Employee Benefits | $1,204,278 | - | - | $1,204,278 |
| Payroll Taxes | $188,769 | - | - | $188,769 |
| Pension Plan Contributions | $124,916 | - | - | $124,916 |
| Occupancy | $124,263 | - | - | $124,263 |
| Information Technology | $29,219 | - | - | $29,219 |
| Fees for Services Accounting | $23,047 | - | - | $23,047 |
| Fees for Services Other | $20,669 | - | - | $20,669 |
| Travel | $12,786 | - | - | $12,786 |
| Insurance | $12,142 | - | - | $12,142 |
| Depreciation Depletion | $9,097 | - | - | $9,097 |
| Office Expenses | $4,614 | - | - | $4,614 |
| Other Expenses | $1,376 | - | - | $1,376 |
| All Other Expenses | $609 | - | - | $609 |
| Advertising | $350 | - | - | $350 |
| Conferences and Meetings | $135 | - | - | $135 |
| Total Functional Expenses | $4,761,577 | $0 | $0 | $4,761,577 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,761,577 |
| Total Expenses per Audited Statements | $4,761,577 |
| Total Expenses per Form 990 | $4,761,577 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deferred Compensation | $296,370 |
“The 990 is presented in draft form to the members of the governing body of the hospice and palliative care group, inc. After it has been reviewed by agency fiscal personnel. Each member of the board has the opportunity to review the return and suggest any changes prior to filing with the internal revenue service.”
“The hospice and palliative care group, inc. D/b/a the homecare partners is committed to identify and disclose all individuals that may have a potential to influence or direct decisions to his/her own gain. All board members and employees participating in the activities and/or operations of the hospice and palliative care group, inc. D/b/a the homecare partners must sign a conflict of interest form, and disclose any direct or indirect relationship, investment or interest which may require his/her exclusion from participating in certain decision - making processes. In addition, each member of the board of directors must complete a disclosure of potential conflict of interest form. No employee of the hospice and palliative care group, inc. D/b/a the homecare partners may have employment, consulting or other business relationship with a competitor, patient/family, supplier, or invest in any competitor or supplier (except for moderate holdings of publicly traded securities) unless written permission is granted by the ceo and chief operating and financial officer in advance. Outside employment may constitute a conflict of interest if it places an employee in the position of appearing to represent the agency, involves services similar to those the agency provides or lessens the efficiency, alertness or productivity normally expected of employees on their jobs. Outside employment may also constitute a conflict of interest if employees perform services either for individuals or entities that make referrals. All outside employment that is in question must be disclosed to the agency and be evaluated by the chief operating and financial officer.”
“The executive committee is charged by the board of directors with the responsibility to determine the compensation of the chief executive & chief operating and financial officer. The purpose of this committee is to: approve the annual performance standards of the executive director. Determine appropriate performance measures and establish criteria for any incentive based compensation. Conduct the annual performance appraisal. Determine the total compensation package. Annually review, and approve any change to, the total compensation of the chief executive & chief operating and financial officer.”
“The organization makes its form 1023 and form 990 availiable to the public upon request over the phone, in writing, in person and via e-mail. The 990 is also available to the public on the guidestar and ny ags websites. Along with the organizations governing documents, conflict of interst policy, and financial statements are not available to the public.”
“The process has not changed from prior year.”
“It is highly certain that some positions taken for income tax purposes would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. The tax returns for the tax years ended june 30th, 2020 - 2024 remain subject to examination by the internal revenue service for u.s. Federal tax purposes and also by new york state for state tax purposes.”
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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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 9097 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 23047 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 20669 |
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| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | HOSPICE AND PALLIATIVE CARE GROUP, INC. D/B/A THE HOMECARE PARTNERS IS A NOT-FOR PROFIT CORPORATION ORGANIZED TO PROVIDE MANAGEMENT AND FUNDRAISING RELATED SUPPORT AND SERVICES. |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 0 |
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