Civic Intelligence

Visiting Nurses Association Of

990 • Fiscal year 2015 • EIN 57-0777799

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 10, 2016

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

50th percentile

0.11x

Higher debt load relative to assets than 50% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

35th percentile

-1.6%

Higher net margin than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

89th percentile

$194,161

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

7th percentile

-19%

Faster asset growth than 7% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

51st percentile

3.9%

Faster revenue growth than 51% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$547,075

Down $124,300 (-19%) from 2014

Net Assets

Down

$488,531

Down $41,871 (-7.9%) from 2014

Liabilities

Down

$58,544

Down $82,429 (-58%) from 2014

Revenue

Up

$2,659,875

Up $99,574 (+3.9%) from 2014

Expenses

Up

$2,701,746

Up $195,687 (+7.8%) from 2014

Net Income

Down

-$41,871

Down $96,113 (-177%) from 2014

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

2015

Assets$547,075
Liabilities$58,544
Net Assets$488,531

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

2015

Revenue$2,659,875
Expenses$2,701,746
Net Income-$41,871
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 10, 2016
Return Version
2015v2.0
Gross Receipts
$2,659,875
Mission and Program Overview

Mission

Nursing Services provided on an as needed basis

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$530,402$488,531▼ $41,871
Accounts Receivable$290,358$262,382▼ $27,976
Cash and Non-Interest-Bearing Accounts$-5,546$84,265▲ $89,811
Savings and Temporary Cash Investments$60,287$45,474▼ $14,813
Prepaid Expenses and Deferred Charges$4,368$7,758▲ $3,390
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$671,375$547,075▼ $124,300
Other Assets Total$321,908$147,196▼ $174,712
Liabilities
Accounts Payable and Accrued Expenses$110,187$58,544▼ $51,643
Mortgage Notes Payable Secured by Investment Property$20,000--
Other Liabilities$10,786--
Total Liabilities$140,973$58,544▼ $82,429
Net Assets / Fund Balance
Total Net Assets Fund Balance$530,402$488,531▼ $41,871
Total Liabilities and Net Assets / Fund Balance$671,375$547,075▼ $124,300

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$63,475$63,475
Other Assets Org$147,196--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shavelle LoungsEmployeeFT$194,161$194,161
Cheryl KohlheppEmployeeFT$174,720$174,720
Javy Gwaltney IIIVice PresidentFT$143,332$143,332

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
$2,659,645
Investment Income
$230
Other Revenue
$0
Change in Net Assets
$-41,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,569,027
Other Expenses$1,132,719
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,301,992$20,340-$1,322,332
Insurance$155,868$2,212-$158,080
Current Officers, Directors, Trustees, and Key Employees$143,332--$143,332
Travel$119,718$1,019-$120,737
Occupancy$98,951$8,992-$107,943
Payroll Taxes$102,690$1,460-$104,150
Information Technology$35,295$3,207-$38,502
Office Expenses$32,425$2,946-$35,371
All Other Expenses$15,182$5,827-$21,009
Other Expenses$10,731$975-$11,706
Fees for Services Management$9,144$831-$9,975
Advertising$8,960$814-$9,774
Interest$487$44-$531
Other Employee Benefits$-978$191-$-787
Total Functional Expenses$2,616,679$85,067$0$2,701,746
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-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
0
Employees
39

Preparer

Firm
Patricia K Izlar CPA
Address
PO Box 29, Bamberg, SC 29003
Preparer
Patricia K Izlar
Phone
8032451647
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IRS990/PYRevenuesLessExpensesAmt054242
IRS990/PYSalariesCompEmpBnftPaidAmt01433174
IRS990/PYTotalExpensesAmt02506059
IRS990/PYTotalRevenueAmt02560301
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-41871
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt060287
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045474
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0230
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0426
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0553
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0474
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01643
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03326
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02659645
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02559555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02119210
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02238018
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02465457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt012041885
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0230
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0426
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0553
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0474
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01643
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03326
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0320
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0236
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0556
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt012041885
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02659645
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02559555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02119210
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02238018
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02465457
IRS990ScheduleA/Total509Grp/TotalAmt012041885
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02659875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02560301
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02119999
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02238492
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02467100
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt012045767
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063475
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063475
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0147196
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Unearned revenues
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0147196
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0174720
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1194161
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Cheryl Kohlhepp
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Shavelle Loungs
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Employee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Employee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0174720
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1194161
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Fletcher Gwaltney Shared
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Common Board
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
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/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Fletcher Gwaltney Shared Services
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1VNA of Greater Tift Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570846664
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1581486466
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Health Care Administration
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Health Care Administration
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt19

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