Civic Intelligence

Gentiva Hospice Foundation

990 • Fiscal year 2015 • EIN 75-2851746

May 01, 2014 to Apr 30, 2015 • Filed on Oct 15, 2015

3350 Riverwood ParkwayAtlanta, GA 30339

(770) 951-6104

Siviq Scores

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

Liabilities / Assets

51st percentile

0.11x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.17x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

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

Top Officer Pay

80th percentile

$130,394

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

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

Asset Growth

73rd percentile

10%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

79th percentile

24%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Up

$1,829,096

Up $167,593 (+10%) from 2014

Net Assets

Up

$1,632,090

Up $123,514 (+8.2%) from 2014

Liabilities

Up

$197,006

Up $44,079 (+29%) from 2014

Revenue

Up

$1,187,402

Up $232,476 (+24%) from 2014

Expenses

Up

$1,067,785

Up $221,943 (+26%) from 2014

Net Income

Up

$119,617

Up $10,533 (+9.7%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,078,453Liabilities 2011: $61,613Net Assets 2011: $1,016,8402011Assets 2012: $1,271,955Liabilities 2012: $56,889Net Assets 2012: $1,215,0662012Assets 2013: $1,478,320Liabilities 2013: $78,042Net Assets 2013: $1,400,2782013Assets 2014: $1,661,503Liabilities 2014: $152,927Net Assets 2014: $1,508,5762014Assets 2015: $1,829,096Liabilities 2015: $197,006Net Assets 2015: $1,632,0902015Assets 2016: $1,486,020Liabilities 2016: $201,387Net Assets 2016: $1,284,6332016Assets 2017: $1,555,721Liabilities 2017: $183,736Net Assets 2017: $1,371,9852017Assets 2018: $1,644,257Liabilities 2018: $1,005,411Net Assets 2018: $638,8462018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2015

Assets$1,829,096
Liabilities$197,006
Net Assets$1,632,090

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $913,9662011Expenses 2012: $917,7042012Expenses 2013: $796,9582013Revenue 2014: $954,926Expenses 2014: $845,842Net Income 2014: $109,0842014Revenue 2015: $1,187,402Expenses 2015: $1,067,785Net Income 2015: $119,6172015Revenue 2016: $839,963Expenses 2016: $1,186,801Net Income 2016: -$346,8382016Revenue 2017: $1,151,234Expenses 2017: $1,063,203Net Income 2017: $88,0312017Revenue 2018: $782,121Expenses 2018: $1,513,390Net Income 2018: -$731,2692018Revenue 2019: $1,024,102Expenses 2019: $1,662,948Net Income 2019: -$638,8462019

Highlighted filing

2015

Revenue$1,187,402
Expenses$1,067,785
Net Income$119,617
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Oct 15, 2015
Return Version
2014v5.0
Gross Receipts
$1,187,402
Mission and Program Overview

Mission

Gentiva hospice foundation's mission is to support and educate individuals and organizations dealing with life-limiting illnesses.

The foundation's mission is to support and educate individuals and organizations dealing with life-limiting illnesses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,547,483$1,678,946▲ $131,463
Investments in Publicly Traded Securities$102,626$109,631▲ $7,005
Land, Buildings, and Equipment, Net-$19,839-
Pledges and Grants Receivable$10,821$18,293▲ $7,472
Prepaid Expenses and Deferred Charges$573$2,387▲ $1,814
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,661,503$1,829,096▲ $167,593
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$152,927$197,006▲ $44,079
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$152,927$197,006▲ $44,079
Net Assets / Fund Balance
Unrestricted Net Assets$1,425,504$1,557,327▲ $131,823
Temporarily Rstr Net Assets$83,072$74,763▼ $8,309
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,508,576$1,632,090▲ $123,514
Total Liabilities and Net Assets / Fund Balance$1,661,503$1,829,096▲ $167,593

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,839$2,480$22,319
Other Land Buildings-$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$83,072$18,293-$26,602$74,763
2013$103,135--$20,063$83,072
2012$57,382$59,531-$13,778$103,135
2011$396,232$15,000-$353,850$57,382
2010$60,010$374,810-$15,018$396,232
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary P GriffinExecutive DirectorFT$125,828$4,566$130,394

Board Members and Trustees

NameTitle
Jeffrey Scott ShanerPresident/director
Sally ParnellVice-president/director
Thomas RollersonDirector
Toni BurgessDirector
John CamperlengoSecretary/treasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,184,294
Program Service Revenue
$0
Investment Income
$3,108
Other Revenue
$0
All Other Contributions
$1,184,294
Change in Net Assets
$119,617

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,187,402
Revenue Not Reported on Form 990
$77,026
Total Revenue per Audited Statements
$1,264,428
Total Revenue per Form 990
$1,187,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$608,826
Salaries, Compensation, and Employee Benefits$257,500
Other Expenses$201,459
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$608,826--$608,826
Current Officers, Directors, Trustees, and Key Employees$64,409$115,809-$180,218
Other Salaries and Wages$15,789$28,389-$44,178
Office Expenses$140$32,944-$33,084
Fees for Services Legal-$23,823-$23,823
Payroll Taxes$5,917$10,639-$16,556
Other Employee Benefits$5,914$10,634-$16,548
Fees for Services Accounting-$13,521-$13,521
Travel-$9,893-$9,893
Depreciation Depletion-$2,480-$2,480
Other Expenses$319--$319
Total Functional Expenses$819,653$248,132$0$1,067,785

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,140,914
Expenses per Audited Statements$1,067,785
Total Expenses per Form 990$1,067,785
Expenses Not Reported on Form 990$73,129
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dream FoundationSanta Barbara, CA501(c)(3)Fulfilling Final Wishes and Providing Patient Special Needs Assistance Funds to Terminally Ill Adults.$125,000
AahpmChicago, IL501(c)(3)Hospice & Palliative Care Fellowships$100,000
University of Colorado FoundationAurora, CO501(c)(3)Hospice & Palliative Care Fellowships$25,000
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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, SEC. A, LINE 8B:

The foundation does not have committees with authority to act on behalf of the governing body. Meetings and actions taken by the governing body are contemporaneously documented.

FORM 990, PART VI, SECTION B, LINE 11A:

The form 990 is prepared by an independent accountant. The final form 990 is reviewed and approved by the board of directors and legal counsel prior to it being filed with the internal revenue service. Once all questions are addressed the form 990 is approved and filed with the internal revenue service.

FORM 990, PART VI, SECTION B, LINE 12C:

A conflict of interest questionnaire is provided to all officers, directors, trustees and key employees annually. Completed questionnaires are reviewed by the board for potential conflicts. If any are found, they are discussed and resolved by the board.

FORM 990, PART VI, SEC. B, LINE 15:

The board of directors approves the compensation of the executive director. The foundation does not have other compensated officers or key employees.

FORM 990, PART VI, SECTION C, LINE 19:

The foundation's governing documents and financial statements are available to the public upon request at the offices of the foundation during normal business hours.

FORM 990, PART VI, SEC. A, LINE 9:

Thomas rollerson dream foundation 734 arbolado road santa barbara, ca 93103

Filing and Contact Details

Filer

Filer Name
Gentiva Hospice Foundation
EIN
75-2851746
In Care Of
% MARY GRIFFIN
Phone
7709516104
Address
3350 RIVERWOOD PARKWAY, ATLANTA, GA 30339

Signing Officer

Name
Jeffrey S Shaner
Title
President
Phone
7709516104
Signed
2015-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Griffin Ed
Formed
1999
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
0

Preparer

Firm
Salmon Sims Thomas & Assoc Pllc
Address
12720 HILLCREST RD SUITE 500, DALLAS, TX 75230
Preparer
William H Sims
Phone
9723921143
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The foundation's board of directors are responsible for the selection of an independent accountant and oversight of the audit.

Financial Statement Notes

SCHEDULE D, PART V, LINE 4:

Temporarily restricted net assets are to be used as follows: library section harrisburg, pa. $ 4,292 hospice foundation of northern nv 2,236 marguerite french foundation 14,195 special needs- corpus christi, tx 24,570 special needs- kerrville, tx 11,177 estate settlement-time restriction 18,293 ========== total $ 74,763

SCHEDULE D, PART X, LINE 2:

Management has concluded that any tax positions that would not meet the more-likely-than-not criterion of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740-10, Accounting for Income Taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the statement of financial position. Federal and state tax returns of the Foundation are generally open to examination by the relevant taxing authorities for a period of three years from the date the returns are filed.

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IRS990/PrincipalOfficerNm0MARY GRIFFIN ED
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IRS990/ProgSrvcAccomActy2Grp/Desc0The foundation also grants funding to support and educate individuals and organizations dealing with life-limiting illnesses. In 2014, the Foundation provided a strategic grant to the American Academy of Hospice and Palliative Medicine (AAHPM). Additionally, an educational grant was awarded to the University of Colorado School of Medicine for the Palliative Medicine Fellowship Program. The foundation also supports the National Hospice Foundation.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Gentiva Hospice Foundation supports children's bereavement camps across the country. The purpose of these bereavement camps is to offer education and support to grieving children and their families after the death of a loved one. These camps provide a safe place for campers to explore feelings and to share experiences with others of similar age, while providing a foundation for growth through the grieving process. Through the foundation's support, hundreds of children have experienced the opportunity to attend a bereavement camp at no cost.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TEMPORARILY RESTRICTED NET ASSETS ARE TO BE USED AS FOLLOWS: LIBRARY SECTION HARRISBURG, PA. $ 4,292 HOSPICE FOUNDATION OF NORTHERN NV 2,236 MARGUERITE FRENCH FOUNDATION 14,195 SPECIAL NEEDS- CORPUS CHRISTI, TX 24,570 SPECIAL NEEDS- KERRVILLE, TX 11,177 ESTATE SETTLEMENT-TIME RESTRICTION 18,293 ========== TOTAL $ 74,763
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Management has concluded that any tax positions that would not meet the more-likely-than-not criterion of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740-10, Accounting for Income Taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the statement of financial position. Federal and state tax returns of the Foundation are generally open to examination by the relevant taxing authorities for a period of three years from the date the returns are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PART X, LINE 2:
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FULFILLING FINAL WISHES AND PROVIDING PATIENT SPECIAL NEEDS ASSISTANCE FUNDS TO TERMINALLY ILL ADULTS.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1HOSPICE & PALLIATIVE CARE FELLOWSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2HOSPICE & PALLIATIVE CARE FELLOWSHIPS
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1UNIVERSITY OF COLORADO FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2AAHPM
IRS990ScheduleI/RecipientTable/RecipientEIN0770405779
IRS990ScheduleI/RecipientTable/RecipientEIN1846049811

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