Civic Intelligence

Visiting Nurses Association Of

990 • Fiscal year 2018 • EIN 57-0777799

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

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

85th percentile

0.66x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

43rd percentile

0.07x

Higher debt load relative to revenue than 43% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$179,349

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

1st percentile

-58%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-23%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$178,165

Down $250,442 (-58%) from 2017

Net Assets

Down

$60,782

Down $297,046 (-83%) from 2017

Liabilities

Up

$117,383

Up $46,604 (+66%) from 2017

Revenue

Down

$1,739,473

Down $510,843 (-23%) from 2017

Expenses

Down

$2,036,519

Down $361,429 (-15%) from 2017

Net Income

Down

-$297,046

Down $149,414 (-101%) from 2017

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

2018

Assets$178,165
Liabilities$117,383
Net Assets$60,782

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

2018

Revenue$1,739,473
Expenses$2,036,519
Net Income-$297,046
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$1,739,473
Mission and Program Overview

Mission

Nursing Services provided on an as needed basis

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$311,268$78,538▼ $232,730
Cap Stk Tr Prin Current Funds$357,828$60,782▼ $297,046
Savings and Temporary Cash Investments$28,127$18,137▼ $9,990
Cash and Non-Interest-Bearing Accounts$-26,018$9,276▲ $35,294
Prepaid Expenses and Deferred Charges$5,198$1,748▼ $3,450
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$428,607$178,165▼ $250,442
Other Assets Total$110,032$70,466▼ $39,566
Liabilities
Accounts Payable and Accrued Expenses$70,779$59,383▼ $11,396
Unsecured Notes Loans Payable-$58,000-
Total Liabilities$70,779$117,383▲ $46,604
Net Assets / Fund Balance
Total Net Assets Fund Balance$357,828$60,782▼ $297,046
Total Liabilities and Net Assets / Fund Balance$428,607$178,165▼ $250,442

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,136$8,136
Other Assets Org$70,466--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl KohlheppEmployeeFT$179,349$179,349
Javy Gwaltney IIIVice PresidentFT$89,688$89,688
Sandy AlbertsonDirectorFT$47,039$47,039

Board Members and Trustees

NameTitle
Eva FletcherPresident
Javy GwaltneySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,739,429
Investment Income
$44
Other Revenue
$0
Change in Net Assets
$-297,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,272,564
Other Expenses$763,955
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,022,534$22,281-$1,044,815
Insurance$151,443$2,669-$154,112
Current Officers, Directors, Trustees, and Key Employees$108,438$28,289-$136,727
Occupancy$83,432$21,765-$105,197
Travel$93,754$1,927-$95,681
Payroll Taxes$83,583$3,727-$87,310
Pension Plan Contributions$23,284$1,211-$24,495
Information Technology$23,078--$23,078
Office Expenses$12,585$3,283-$15,868
All Other Expenses$9,822$1,219-$11,041
Fees for Services Other$8,591$2,242-$10,833
Advertising$7,809--$7,809
Interest-$4,736-$4,736
Other Expenses$3,152$822-$3,974
Other Employee Benefits$-21,282$499-$-20,783
Total Functional Expenses$1,939,542$96,977$0$2,036,519
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
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
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
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
0
Employees
28

Preparer

Firm
Patricia K Izlar CPA
Address
PO Box 29, Bamberg, SC 29003
Preparer
Patricia K Izlar
Phone
8032451647
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028127
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018137
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0603
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0176
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0230
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0426
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01435
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02249673
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02663774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02659645
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02559555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010132647
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0603
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0230
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0426
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01435
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0320
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0360
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt010132647
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02249673
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02663774
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02659645
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02559555
IRS990ScheduleA/Total509Grp/TotalAmt010132647
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02250316
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02663950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02659875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02560301
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010134442
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08136
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08136
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt070466
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Intercompany Acct
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Unearned revenues
IRS990ScheduleD/TotalBookValueOtherAssetsAmt070466
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0179349
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Cheryl Kohlhepp
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Employee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0179349
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 1021
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO Box 289
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Bamberg
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Tifton
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029003
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd131793
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false

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