Civic Intelligence

Community Nursing Services

990 • Fiscal year 2017 • EIN 87-0212459

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 19, 2018

2830 South Redwood RoadWest Valley City, UT 84119

(801) 233-6100

Siviq Scores

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

Liabilities / Assets

87th percentile

0.83x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.42x

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

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

23rd percentile

-3.1%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

81st percentile

$448,604

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-0.0%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$15,050,910

Up $1,495,459 (+11%) from 2016

Net Assets

Down

$2,585,313

Down $922,934 (-26%) from 2016

Liabilities

Up

$12,465,597

Up $2,418,393 (+24%) from 2016

Revenue

Down

$29,339,057

Down $5,121 (-0.0%) from 2016

Expenses

Up

$30,261,991

Up $1,346,660 (+4.7%) from 2016

Net Income

Down

-$922,934

Down $1,351,781 (-315%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2010: $6,806,254Liabilities 2010: $2,779,396Net Assets 2010: $4,026,8582010Assets 2011: $9,668,584Liabilities 2011: $6,048,724Net Assets 2011: $3,619,8602011Assets 2012: $9,143,821Liabilities 2012: $5,493,183Net Assets 2012: $3,650,6382012Assets 2013: $12,168,917Liabilities 2013: $9,141,470Net Assets 2013: $3,027,4472013Assets 2014: $11,975,399Liabilities 2014: $9,094,301Net Assets 2014: $2,881,0982014Assets 2015: $10,697,703Liabilities 2015: $7,449,111Net Assets 2015: $3,248,5922015Assets 2016: $13,555,451Liabilities 2016: $10,047,204Net Assets 2016: $3,508,2472016Assets 2017: $15,050,910Liabilities 2017: $12,465,597Net Assets 2017: $2,585,3132017Assets 2018: $15,963,088Liabilities 2018: $14,412,421Net Assets 2018: $1,550,6672018Assets 2019: $9,176,748Liabilities 2019: $9,387,826Net Assets 2019: -$211,0782019Assets 2020: $14,583,249Liabilities 2020: $12,301,645Net Assets 2020: $2,281,6042020Assets 2021: $11,481,450Liabilities 2021: $8,359,919Net Assets 2021: $3,121,5312021Assets 2022: $10,358,515Liabilities 2022: $6,322,791Net Assets 2022: $4,035,7242022Assets 2023: $9,362,924Liabilities 2023: $4,848,855Net Assets 2023: $4,514,0692023Assets 2024: $20,129,138Liabilities 2024: $14,026,817Net Assets 2024: $6,102,3212024

Highlighted filing

2017

Assets$15,050,910
Liabilities$12,465,597
Net Assets$2,585,313

Operations Trend

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

$40M$20M$0-$20MExpenses 2010: $17,870,1862010Expenses 2011: $22,892,2322011Expenses 2012: $23,715,0902012Revenue 2013: $23,865,380Expenses 2013: $24,488,571Net Income 2013: -$623,1912013Revenue 2014: $24,683,212Expenses 2014: $24,829,561Net Income 2014: -$146,3492014Revenue 2015: $27,319,755Expenses 2015: $26,952,261Net Income 2015: $367,4942015Revenue 2016: $29,344,178Expenses 2016: $28,915,331Net Income 2016: $428,8472016Revenue 2017: $29,339,057Expenses 2017: $30,261,991Net Income 2017: -$922,9342017Revenue 2018: $29,625,348Expenses 2018: $30,705,202Net Income 2018: -$1,079,8542018Revenue 2019: $30,771,242Expenses 2019: $30,548,184Net Income 2019: $223,0582019Revenue 2020: $33,853,037Expenses 2020: $31,360,355Net Income 2020: $2,492,6822020Revenue 2021: $34,476,129Expenses 2021: $33,636,202Net Income 2021: $839,9272021Revenue 2022: $35,918,022Expenses 2022: $35,003,829Net Income 2022: $914,1932022Revenue 2023: $37,659,034Expenses 2023: $37,200,812Net Income 2023: $458,2222023Revenue 2024: $39,682,316Expenses 2024: $38,094,022Net Income 2024: $1,588,2942024

Highlighted filing

2017

Revenue$29,339,057
Expenses$30,261,991
Net Income-$922,934
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 19, 2018
Return Version
2017v2.2
Gross Receipts
$29,647,173
Mission and Program Overview

Mission

We create moments and experiences that heal individuals and families by providing compassionate care and by putting health, dignity, comfort, and well-being first. We are a non-profit organization and it is our privilege to serve you and the communities in which we live.

We create moments and experiences that heal individuals and families, by providing compassionate care, and by putting health, dignity, comfort, and well-being first. We are a non-profit organization and it is our privilege to serve you and the communities in which we live.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$5,186,362$5,508,461▲ $322,099
Land, Buildings, and Equipment, Net$4,343,164$5,172,711▲ $829,547
Intangible Assets$1,929,155$1,929,155→ $0
Investments Program Related$1,287,576$1,358,753▲ $71,177
Cash and Non-Interest-Bearing Accounts$145,430$192,202▲ $46,772
Prepaid Expenses and Deferred Charges$138,546$141,988▲ $3,442
Inventories for Sale or Use$2,957$17,240▲ $14,283
Total Assets$13,555,451$15,050,910▲ $1,495,459
Other Assets Total$522,261$730,400▲ $208,139
Liabilities
Other Liabilities$7,384,090$9,156,660▲ $1,772,570
Accounts Payable and Accrued Expenses$2,653,114$3,281,437▲ $628,323
Deferred Revenue$10,000$27,500▲ $17,500
Total Liabilities$10,047,204$12,465,597▲ $2,418,393
Net Assets / Fund Balance
Unrestricted Net Assets$3,187,293$2,201,519▼ $985,774
Temporarily Rstr Net Assets$320,954$383,794▲ $62,840
Total Net Assets Fund Balance$3,508,247$2,585,313▼ $922,934
Total Liabilities and Net Assets / Fund Balance$13,555,451$15,050,910▲ $1,495,459

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,330,639$3,855,575$5,186,214
Buildings$2,572,219$746,292$3,318,511
Land$1,190,095-$1,190,095
Leasehold Improvements$62,504$700,679$763,183
Other Land Buildings$17,254$127,765$145,019
Investment Program Related Org$1,358,753--
Other Assets Org$66,200--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$317,069-▲ $3,962-$321,031
2016-$316,688▲ $381-$317,069
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brent JonesPresident and COOFT$247,645-$247,645
Kennard BlackPhysical TherapistFT$185,068-$185,068
Carol HongDirector of Pharmacy-personne--$161,668$161,668
Carol HongDirector of Pharmacy-personnel-$150,000-$150,000
Josh LoveDirector of PharmacyFT$141,434-$141,434
Melanie FullerDiabetic NurseFT$132,781-$132,781
Steve LoveSenior Vice PresidentFT$131,907-$131,907
Scott ActonVice President CFOFT$131,398-$131,398
Kerry KawaiNurseFT$129,302-$129,302
Jeff SchmittVP Operations NorthFT$128,051-$128,051
Christina AugheyNurseFT$126,030-$126,030
Andrea JohnsonNurseFT$124,098-$124,098
Scott WalkerNurseFT$122,751-$122,751
Jaimi OstergarVP Operations SouthFT$122,348-$122,348
Kimberlie DansieVP Business DevelopmentFT$118,638-$118,638
Sue PhelpsVP Nursing-$110,465-$110,465
Fred SchutDirector of Human ResourcesFT$103,007-$103,007

Board Members and Trustees

NameTitle
Dick MillerChairman of the Board
Dave GesselVice Chair Board
Cherie BrunkerBoard Member
Josette DoriusBoard Member
Florence VincentBoard Treasurer
Dirk AnjewierdenTrustee
Joseph CoveyTrustee
Lisa ArbogastTrustee
Gary KelsoCEO

Highest Paid Contractors

ContractorServicesLocationCompensation
Home Care AnswersMedical Coding261 Quail Flight, Farmington, UT 84025$262,892
Mountain Land Physical TherapyPhysical Therapy1952 East 7000 South, Salt Lake City, UT 84121$169,428
Fairfield Legacy VillageTherapy1205 North Fairfield Road, Layton, UT 84041$133,670
Cache Valley Specialty HospitalTherapy2310 North 400 East B, Logan, UT 84341$119,040
Precision CarePatient Care4876 West 4520 South, Ogden, UT 84401$113,425
Revenue and Support

Revenue Composition

Contributions and Grants
$748,566
Program Service Revenue
$28,242,583
Investment Income
$3,962
Other Revenue
$343,946
Change in Net Assets
$-922,934

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$220,192Cost
Other Non Cash Contri Table1$76,658Cost
Total Noncash Contributions2$296,850-

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,339,057
Total Revenue per Audited Statements
$29,339,057
Total Revenue per Form 990
$29,339,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$22,638,097
Other Expenses$7,623,894
Total Fundraising Expense$895,017
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,620,510$1,432,771$519,732$17,573,013
Current Officers, Directors, Trustees, and Key Employees$1,959,938$179,773$65,212$2,204,923
Other Employee Benefits$1,385,948$127,124$46,114$1,559,186
Payroll Taxes$1,156,426$106,072$38,477$1,300,975
Occupancy$825,398$75,709$27,463$928,570
Other Expenses$811,992$74,479$27,017$913,488
Fees for Services Management$596,232$54,689$19,838$670,759
Information Technology$347,683$31,891$11,568$391,142
Advertising$322,640$29,594$10,735$362,969
Depreciation Depletion$291,389$26,727$9,696$327,812
Office Expenses$258,807$23,739$8,611$291,157
Interest$258,649$23,724$8,606$290,979
Travel$236,513$21,694$7,869$266,076
Insurance$150,537$13,808$5,009$169,354
Fees for Services Legal$140,593$12,896$4,678$158,167
Fees for Services Accounting$43,277$3,969$1,440$48,686
All Other Expenses$-440,337$-40,389$-14,651$-495,377
Total Functional Expenses$26,899,638$2,467,336$895,017$30,261,991

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$30,261,991
Total Expenses per Audited Statements$30,261,991
Total Expenses per Form 990$30,261,991
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$308,116
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art & Soup$460,849$379,395$170,199$209,196
Total Events$460,849$379,395$308,116$71,279
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
Steve LoveSenior Vice Presidentos debt for purchase of businessNo$91,997
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Debt$4,013,904
Intercompany Balance$3,550,648
Credit Line$1,512,042
Interest Rate Swap$80,066
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Management reviews the return prior to filing and members of the finance and audit committees review the return after filing.

Conflict of interest policy compliance Part VI line 12C

The policy requires an annual recertification of compliance by all key personnel.

CEO executive director top management comp Part VI line 15A

The board of trustees has designated an executive compensation committee. This committee is comprised of the board chair, vice chair, and treasurer. Together this committee meets to decide on the compensation for the CEO.

Other officer or key employee compensation Part VI line 15B

The CEO uses a salary survey and data to determine income for other officers and key employees as they are hired.

Governing documents etc available to public Part VI line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Community Nursing Services
EIN
87-0212459
Address
2830 South Redwood Road, West Valley City, UT 84119

Signing Officer

Name
Scott Acton
Title
Vice President
Phone
8012336100
Signed
2018-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brent Jones
Formed
1928
Legal Domicile
Ut
Voting Board Members
9
Independent Board Members
8
Employees
496
Volunteers
535

Preparer

Firm
BNB Accounting and Tax
Address
461 East 2050 South, Bountiful, UT 84010
Preparer
Bradley Bateman
Phone
8018980829
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IRS990/Form990PartVIISectionAGrp/PersonNm2Florence Vincent
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IRS990/Form990PartVIISectionAGrp/PersonNm21Scott Walker
IRS990/Form990PartVIISectionAGrp/PersonNm22Kerry Kawai
IRS990/Form990PartVIISectionAGrp/PersonNm23Christina Aughey
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman of the Board
IRS990/Form990PartVIISectionAGrp/TitleTxt1President and COO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice Chair Board
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt10Senior Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP Operations South
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP Operations North
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP Business Development
IRS990/Form990PartVIISectionAGrp/TitleTxt14VP Nursing
IRS990/Form990PartVIISectionAGrp/TitleTxt15CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director of Human Resources
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director of Pharmacy
IRS990/Form990PartVIISectionAGrp/TitleTxt18Physical Therapist
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director of Pharmacy-personne
IRS990/Form990PartVIISectionAGrp/TitleTxt20Nurse
IRS990/Form990PartVIISectionAGrp/TitleTxt21Nurse
IRS990/Form990PartVIISectionAGrp/TitleTxt22Nurse
IRS990/Form990PartVIISectionAGrp/TitleTxt23Nurse
IRS990/Form990PartVIISectionAGrp/TitleTxt24Diabetic Nurse
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IRS990/MissionDesc0We create moments and experiences that heal individuals and families, by providing compassionate care, and by putting health, dignity, comfort, and well-being first. We are a non-profit organization and it is our privilege to serve you and the communities in which we live.
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IRS990/NetUnrelatedBusTxblIncmAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.1$14.0$6.10$39.7$38.1$1.59
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.36$4.85$4.51$37.7$37.2$0.46
2022Detailed filing. Detailed filing data is available for this year.$10.4$6.32$4.04$35.9$35.0$0.91
2021Detailed filing. Detailed filing data is available for this year.$11.5$8.36$3.12$34.5$33.6$0.84
2020Detailed filing. Detailed filing data is available for this year.$14.6$12.3$2.28$33.9$31.4$2.49
2019Detailed filing. Detailed filing data is available for this year.$9.18$9.39$0.21$30.8$30.5$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.0$14.4$1.55$29.6$30.7$1.08
2017Detailed filing. Detailed filing data is available for this year.$15.1$12.5$2.59$29.3$30.3$0.92
2016Detailed filing. Detailed filing data is available for this year.$13.6$10.0$3.51$29.3$28.9$0.43
2015Detailed filing. Detailed filing data is available for this year.$10.7$7.45$3.25$27.3$27.0$0.37
2014Detailed filing. Detailed filing data is available for this year.$12.0$9.09$2.88$24.7$24.8$0.15
2013Detailed filing. Detailed filing data is available for this year.$12.2$9.14$3.03$23.9$24.5$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.14$5.49$3.65$23.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.67$6.05$3.62$22.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.81$2.78$4.03$17.9