Civic Intelligence

Visiting Nurses Association Of

990 • Fiscal year 2014 • EIN 57-0777799

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 05, 2015

PO Box 1048Bamberg, SC 29003

(803) 245-5611

Siviq Scores

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

Liabilities / Assets

61st percentile

0.21x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

36th percentile

0.06x

Higher debt load relative to revenue than 36% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

48th percentile

2.1%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

87th percentile

$176,001

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

76th percentile

21%

Faster revenue growth than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$671,375

Up $80,230 (+14%) from 2013

Net Assets

Up

$530,402

Up $54,242 (+11%) from 2013

Liabilities

Up

$140,973

Up $25,988 (+23%) from 2013

Revenue

Up

$2,560,301

Up $440,302 (+21%) from 2013

Expenses

Up

$2,506,059

Up $429,522 (+21%) from 2013

Net Income

Up

$54,242

Up $10,780 (+25%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $706,614Liabilities 2011: $204,076Net Assets 2011: $502,5382011Assets 2012: $561,941Liabilities 2012: $130,044Net Assets 2012: $431,8972012Assets 2013: $591,145Liabilities 2013: $114,985Net Assets 2013: $476,1602013Assets 2014: $671,375Liabilities 2014: $140,973Net Assets 2014: $530,4022014Assets 2015: $547,075Liabilities 2015: $58,544Net Assets 2015: $488,5312015Assets 2016: $590,533Liabilities 2016: $85,073Net Assets 2016: $505,4602016Assets 2017: $428,607Liabilities 2017: $70,779Net Assets 2017: $357,8282017Assets 2018: $178,165Liabilities 2018: $117,383Net Assets 2018: $60,7822018Assets 2019: $149,306Liabilities 2019: $69,725Net Assets 2019: $79,5812019Assets 2020: $251,599Liabilities 2020: $9,741Net Assets 2020: $241,8582020Assets 2021: $178,220Liabilities 2021: -$17,537Net Assets 2021: $195,7572021Assets 2022: $38,371Liabilities 2022: $0Net Assets 2022: $38,3712022Assets 2023: $23,778Net Assets 2023: $23,7782023

Highlighted filing

2014

Assets$671,375
Liabilities$140,973
Net Assets$530,402

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,467,100Expenses 2011: $2,475,125Net Income 2011: -$8,0252011Revenue 2012: $2,238,492Expenses 2012: $2,309,133Net Income 2012: -$70,6412012Revenue 2013: $2,119,999Expenses 2013: $2,076,537Net Income 2013: $43,4622013Revenue 2014: $2,560,301Expenses 2014: $2,506,059Net Income 2014: $54,2422014Revenue 2015: $2,659,875Expenses 2015: $2,701,746Net Income 2015: -$41,8712015Revenue 2016: $2,663,950Expenses 2016: $2,646,552Net Income 2016: $17,3982016Revenue 2017: $2,250,316Expenses 2017: $2,397,948Net Income 2017: -$147,6322017Revenue 2018: $1,739,473Expenses 2018: $2,036,519Net Income 2018: -$297,0462018Revenue 2019: $1,672,775Expenses 2019: $1,653,976Net Income 2019: $18,7992019Revenue 2020: $1,788,462Expenses 2020: $1,626,185Net Income 2020: $162,2772020Revenue 2021: $1,475,694Expenses 2021: $1,521,795Net Income 2021: -$46,1012021Revenue 2022: $360,192Expenses 2022: $517,578Net Income 2022: -$157,3862022Revenue 2023: $47Expenses 2023: $14,640Net Income 2023: -$14,5932023

Highlighted filing

2014

Revenue$2,560,301
Expenses$2,506,059
Net Income$54,242
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 5, 2015
Return Version
2014v5.0
Gross Receipts
$2,560,301
Mission and Program Overview

Mission

Nursing Services provided on an as needed basis

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$476,160$530,402▲ $54,242
Accounts Receivable$207,069$290,358▲ $83,289
Savings and Temporary Cash Investments$51,904$60,287▲ $8,383
Land, Buildings, and Equipment, Net$11,801$0▼ $11,801
Prepaid Expenses and Deferred Charges$5,049$4,368▼ $681
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-
Cash and Non-Interest-Bearing Accounts$39,778$-5,546▼ $45,324
Total Assets$591,145$671,375▲ $80,230
Other Assets Total$275,544$321,908▲ $46,364
Liabilities
Accounts Payable and Accrued Expenses$114,985$110,187▼ $4,798
Mortgage Notes Payable Secured by Investment Property-$20,000-
Other Liabilities-$10,786-
Total Liabilities$114,985$140,973▲ $25,988
Net Assets / Fund Balance
Total Net Assets Fund Balance$476,160$530,402▲ $54,242
Total Liabilities and Net Assets / Fund Balance$591,145$671,375▲ $80,230

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$160,855$160,855
Other Assets Org$321,908--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl KohlheppEmployeeFT$176,001$176,001
Javy Gwaltney IIIVice PresidentFT$145,347$145,347

Board Members and Trustees

NameTitle
Eva FletcherPresident
Sandy AlbertsonDirector
Javy GwaltneySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,559,555
Investment Income
$426
Other Revenue
$320
Change in Net Assets
$54,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,433,174
Other Expenses$1,072,885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,092,588$103,284-$1,195,872
Insurance$138,208$18,091-$156,299
Current Officers, Directors, Trustees, and Key Employees-$145,347-$145,347
Travel$114,388$25,851-$140,239
Occupancy$82,593$18,698-$101,291
Payroll Taxes$76,387$16,920-$93,307
Fees for Services Other$86,010$366-$86,376
Office Expenses$52,338$11,849-$64,187
Information Technology$39,337$8,906-$48,243
Other Expenses$7,879$1,784-$9,663
Advertising$5,894$1,334-$7,228
Conferences and Meetings-$4,483-$4,483
Interest$1,163$263-$1,426
All Other Expenses$718$163-$881
Other Employee Benefits$-6,931$5,579-$-1,352
Total Functional Expenses$2,090,705$415,354$0$2,506,059
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Fletcher Gwaltney SharedCommon BoardManagement ServicesNo$171,683

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Overpayments Received$10,785
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Spouses and children

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

Tax returns are provided to taxpayer before filing

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Visiting Nurses Association of
EIN
57-0777799
Phone
8032455611
Address
PO Box 1048, Bamberg, SC 29003

Signing Officer

Name
Javy Gwaltney III
Title
Vice President
Signed
2015-08-05
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
0
Employees
35

Preparer

Firm
Patricia K Izlar CPA
Address
PO Box 29, Bamberg, SC 29003
Preparer
Patricia K Izlar
Phone
8032451647
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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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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt054242
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02559555
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt051904
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060287
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0426
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0553
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0474
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01643
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02915
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06011
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02559555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02119210
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02238018
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02465457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02318322
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011700562
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0426
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0553
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0474
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01643
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02915
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06011
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0320
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0236
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0556
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99930
IRS990ScheduleA/PublicSupportTotal509Amt011700562
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02238018
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02465457
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02318322
IRS990ScheduleA/Total509Grp/TotalAmt011700562
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02560301
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02119999
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02238492
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02467100
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02321237
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011707129
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0160855
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0160855
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0321908
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Unearned revenues
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Overpayments Received
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0321908
IRS990ScheduleD/TotalLiabilityAmt010786
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0176001
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Cheryl Kohlhepp
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Employee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0176001
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Fletcher Gwaltney Shared
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Common Board
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0171683
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Management Services
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Spouses and children
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Tax returns are provided to taxpayer before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Fletcher Gwaltney Shared Services
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570846664
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Health Care Administration
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 1021
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Bamberg
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029003
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false

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