Civic Intelligence

Hospice by the Bay

990 • Fiscal year 2018 • EIN 94-2890791

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 03, 2019

17 E Sir Francis Drake BlvdLarkspur, CA 94939

(415) 526-5500

Siviq Scores

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

Liabilities / Assets

24th percentile

0.07x

Higher debt load relative to assets than 24% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Liabilities / Revenue

15th percentile

0.08x

Higher debt load relative to revenue than 15% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Net Margin

28th percentile

-0.4%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Top Officer Pay

64th percentile

$443,716

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Asset Growth

52nd percentile

3.3%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

-0.4%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2017 to 2018

Assets

Up

$72,609,704

Up $2,291,896 (+3.3%) from 2017

Net Assets

Up

$67,423,464

Up $1,551,110 (+2.4%) from 2017

Liabilities

Up

$5,186,240

Up $740,786 (+17%) from 2017

Revenue

Down

$61,165,088

Down $236,073 (-0.4%) from 2017

Expenses

Up

$61,438,489

Up $9,901,137 (+19%) from 2017

Net Income

Down

-$273,401

Down $10,137,210 (-103%) from 2017

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $23,796,906Liabilities 2010: $6,418,307Net Assets 2010: $17,378,5992010Assets 2011: $23,924,170Liabilities 2011: $2,185,017Net Assets 2011: $21,739,1532011Assets 2012: $30,181,851Liabilities 2012: $2,370,906Net Assets 2012: $27,810,9452012Assets 2013: $35,418,010Liabilities 2013: $2,271,488Net Assets 2013: $33,146,5222013Assets 2014: $40,975,784Liabilities 2014: $2,712,309Net Assets 2014: $38,263,4752014Assets 2015: $47,303,985Liabilities 2015: $3,787,777Net Assets 2015: $43,516,2082015Assets 2016: $57,175,038Liabilities 2016: $4,686,529Net Assets 2016: $52,488,5092016Assets 2017: $70,317,808Liabilities 2017: $4,445,454Net Assets 2017: $65,872,3542017Assets 2018: $72,609,704Liabilities 2018: $5,186,240Net Assets 2018: $67,423,4642018Assets 2019: $77,451,582Liabilities 2019: $5,812,925Net Assets 2019: $71,638,6572019Assets 2020: $91,663,179Liabilities 2020: $15,015,014Net Assets 2020: $76,648,1652020Assets 2021: $106,336,388Liabilities 2021: $13,782,914Net Assets 2021: $92,553,4742021Assets 2022: $93,189,192Liabilities 2022: $7,101,145Net Assets 2022: $86,088,0472022Assets 2023: $106,187,104Liabilities 2023: $8,589,053Net Assets 2023: $97,598,0512023Assets 2024: $115,923,815Liabilities 2024: $7,755,454Net Assets 2024: $108,168,3612024

Highlighted filing

2018

Assets$72,609,704
Liabilities$5,186,240
Net Assets$67,423,464

Operations Trend

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $25,623,0542010Expenses 2011: $25,234,6562011Expenses 2012: $28,596,2382012Expenses 2013: $31,375,1732013Revenue 2014: $37,314,916Expenses 2014: $34,041,680Net Income 2014: $3,273,2362014Revenue 2015: $41,724,964Expenses 2015: $35,665,145Net Income 2015: $6,059,8192015Revenue 2016: $52,810,054Expenses 2016: $42,710,186Net Income 2016: $10,099,8682016Revenue 2017: $61,401,161Expenses 2017: $51,537,352Net Income 2017: $9,863,8092017Revenue 2018: $61,165,088Expenses 2018: $61,438,489Net Income 2018: -$273,4012018Revenue 2019: $63,551,365Expenses 2019: $60,383,600Net Income 2019: $3,167,7652019Revenue 2020: $64,655,917Expenses 2020: $59,341,645Net Income 2020: $5,314,2722020Revenue 2021: $72,540,224Expenses 2021: $68,390,177Net Income 2021: $4,150,0472021Revenue 2022: $71,785,749Expenses 2022: $68,182,744Net Income 2022: $3,603,0052022Revenue 2023: $70,907,648Expenses 2023: $63,711,158Net Income 2023: $7,196,4902023Revenue 2024: $74,710,260Expenses 2024: $72,277,071Net Income 2024: $2,433,1892024

Highlighted filing

2018

Revenue$61,165,088
Expenses$61,438,489
Net Income-$273,401
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 3, 2019
Return Version
2017v2.2
Gross Receipts
$61,469,912
Mission and Program Overview

Mission

Hospice By The Bay's mission is to be the premier provider of quality palliative and hospice services for patients and their caregivers needing care and support during the final stages of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$40,030,723$43,023,482▲ $2,992,759
Land, Buildings, and Equipment, Net$16,106,849$17,272,081▲ $1,165,232
Accounts Receivable$7,365,628$6,704,835▼ $660,793
Savings and Temporary Cash Investments$6,024,877$4,652,665▼ $1,372,212
Prepaid Expenses and Deferred Charges$632,468$721,725▲ $89,257
Pledges and Grants Receivable$135,216$213,211▲ $77,995
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$70,317,808$72,609,704▲ $2,291,896
Other Assets Total$22,047$21,705▼ $342
Liabilities
Other Liabilities$2,735,350$3,745,261▲ $1,009,911
Accounts Payable and Accrued Expenses$1,273,267$1,333,256▲ $59,989
Deferred Revenue$436,837$107,723▼ $329,114
Total Liabilities$4,445,454$5,186,240▲ $740,786
Net Assets / Fund Balance
Unrestricted Net Assets$65,271,130$66,786,639▲ $1,515,509
Permanently Rstr Net Assets$358,524$358,524→ $0
Temporarily Rstr Net Assets$242,700$278,301▲ $35,601
Total Net Assets Fund Balance$65,872,354$67,423,464▲ $1,551,110
Total Liabilities and Net Assets / Fund Balance$70,317,808$72,609,704▲ $2,291,896

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,972,280$5,175,217$15,147,497
Land$5,526,517-$5,526,517
Equipment$1,773,284$2,416,312$4,189,596

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$358,524---$358,524
2016$358,524---$358,524
2015$358,524---$358,524
2014$358,524---$358,524
2013$358,524---$358,524
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kitty C WhitakerC.e.o.FT$433,231$10,485$443,716
Wendy RanzauC.o.o.FT$287,357$8,855$296,212
Denis ViscekC.f.o.FT$252,298$5,906$258,204
Robertina SzolarovaCAOFT$181,356$6,655$188,011
Alia BertolozziRN Team LeaderFT$180,096$5,239$185,335
Anne EmmerichDirector Patient CareFT$171,554$4,843$176,397
Thanh Thuy NguyenResourse NURSEFT$168,296$8,855$168,296
Sandra WishonDirector OutreachFT$166,461$1,587$168,048
Robert MannicheResource NurseFT$163,004$4,560$167,564

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Yana LeventonHome Health Care1790 8th Ave, San Francisco, CA 94122$1,431,138
Bryan KoffmanHome Health Care1790 8th Ae, San Francisco, CA 94122$1,424,975
Jessica Keane MdMedical Director17 E SIR FRANCIS DRAKE, Larkspur, CA 94939$301,800
Margaret Bourne MdMedical Director17 E SIR FRANCIS DRAKE, Larkspur, CA 94939$298,277
Alan Margolin MdMedical Director17 E SIR FRANCIS DRAKE, Larkspur, CA 94939$259,120
Revenue and Support

Revenue Composition

Contributions and Grants
$3,687,111
Program Service Revenue
$54,677,620
Investment Income
$1,210,104
Other Revenue
$1,590,253
All Other Contributions
$3,687,111
Change in Net Assets
$-273,401

Audited Revenue Reconciliation

Revenue per Audited Statements
$61,165,088
Revenue Not Reported on Form 990
$2,233,290
Total Revenue per Audited Statements
$63,398,378
Total Revenue per Form 990
$61,165,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,941,259
Other Expenses$24,497,230
Total Fundraising Expense$848,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$25,974,205$2,438,781$421,240$28,834,226
Fees for Services Other$3,240,936$404,405$65,528$3,710,869
Payroll Taxes$3,156,723$393,897$63,825$3,614,445
Other Employee Benefits$2,421,575$302,165$48,961$2,772,701
Information Technology$1,283,349$160,137$25,948$1,469,434
Occupancy$1,161,173$144,892$23,478$1,329,543
Current Officers, Directors, Trustees, and Key Employees$221,858$853,356$110,929$1,186,143
Depreciation Depletion$890,233$111,084$17,999$1,019,316
Office Expenses$714,101$89,106$14,438$817,645
Pension Plan Contributions$488,771$37,606$7,367$533,744
Insurance$260,214$32,470$5,261$297,945
Fees for Services Legal$231,187$28,848$4,674$264,709
Conferences and Meetings$213,439$26,633$4,315$244,387
Other Expenses$174,799$21,812$3,534$200,145
Travel$107,032$28,045$990$136,067
Advertising$115,903$14,462$2,343$132,708
Total Functional Expenses$54,962,370$5,627,289$848,830$61,438,489

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$61,847,268
Expenses per Audited Statements$61,438,489
Total Expenses per Form 990$61,438,489
Expenses Not Reported on Form 990$408,779
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$349,226
Fundraising Direct Expenses$304,824
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Events$349,226$349,226$304,824$44,402
Total Events$349,226$349,226$304,824$44,402
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensation$3,716,223
Security Deposits$23,128
Deferred Liability Life Income Gift$5,910
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
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is initially reviewed by finance staff including the Controller AND THE CFO. THE CEO reviews it AND THEN IT IS reviewED by the audit and FINANCE COMMITTEEs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

SIGN STATEMENTS ANNUALLY

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Executive committee of the board determines compensation

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Executive committee of the board determines compensation

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

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hospice by the Bay
EIN
94-2890791
Phone
4155265500
Address
17 E SIR FRANCIS DRAKE BLVD, LARKSPUR, CA 94939

Signing Officer

Name
Kitty Whitaker
Title
CEO
Signed
2019-04-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kitty C Whitaker
Formed
1975
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
15
Employees
485
Volunteers
400

Preparer

Firm
Bunker & Company LLP
Address
4340 Redwood Hwy Suite 117, San Rafael, CA 94903-2123
Preparer
Joseph C Bunker
Phone
4154997661
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Income from the endowment is used to support program expenses

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

EVENT EXPENSES $408779

Part XII, Line 2D: Other expenses and losses per audited F/S

EVENT EXPENSES $408779

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IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL R DAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm2Michael Kadel
IRS990/Form990PartVIISectionAGrp/PersonNm3JO ELLEN HYLIND
IRS990/Form990PartVIISectionAGrp/PersonNm4HELEN L ABE
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL E COHN
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IRS990/Form990PartVIISectionAGrp/PersonNm7ADRIENNE L GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm8Shelby Decosta
IRS990/Form990PartVIISectionAGrp/PersonNm9PATRICIA A KENDALL
IRS990/Form990PartVIISectionAGrp/PersonNm10WILLIAM C MENTZER JR
IRS990/Form990PartVIISectionAGrp/PersonNm11STEVEN Z PANTILAT
IRS990/Form990PartVIISectionAGrp/PersonNm12GERALD R PETERS
IRS990/Form990PartVIISectionAGrp/PersonNm13ROBERT J SIMON
IRS990/Form990PartVIISectionAGrp/PersonNm14SCOTT T SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm15KITTY C WHITAKER
IRS990/Form990PartVIISectionAGrp/PersonNm16DENIS VISCEK
IRS990/Form990PartVIISectionAGrp/PersonNm17WENDY RANZAU
IRS990/Form990PartVIISectionAGrp/PersonNm18Robertina Szolarova
IRS990/Form990PartVIISectionAGrp/PersonNm19Alia Bertolozzi
IRS990/Form990PartVIISectionAGrp/PersonNm20Anne Emmerich
IRS990/Form990PartVIISectionAGrp/PersonNm21SANDRA WISHON
IRS990/Form990PartVIISectionAGrp/PersonNm22Thanh Thuy Nguyen
IRS990/Form990PartVIISectionAGrp/PersonNm23Robert Manniche
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15C.E.O.
IRS990/Form990PartVIISectionAGrp/TitleTxt16C.F.O.
IRS990/Form990PartVIISectionAGrp/TitleTxt17C.O.O.
IRS990/Form990PartVIISectionAGrp/TitleTxt18CAO
IRS990/Form990PartVIISectionAGrp/TitleTxt19RN Team Leader
IRS990/Form990PartVIISectionAGrp/TitleTxt20Dir. Patient Care
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIR. OUTREACH
IRS990/Form990PartVIISectionAGrp/TitleTxt22Resourse NURSE
IRS990/Form990PartVIISectionAGrp/TitleTxt23Resource Nurse
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$116$7.76$108$74.7$72.3$2.43
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$106$8.59$97.6$70.9$63.7$7.20
2022Detailed filing. Detailed filing data is available for this year.$93.2$7.10$86.1$71.8$68.2$3.60
2021Detailed filing. Detailed filing data is available for this year.$106$13.8$92.6$72.5$68.4$4.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$91.7$15.0$76.6$64.7$59.3$5.31
2019Detailed filing. Detailed filing data is available for this year.$77.5$5.81$71.6$63.6$60.4$3.17
2018Detailed filing. Detailed filing data is available for this year.$72.6$5.19$67.4$61.2$61.4$0.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$70.3$4.45$65.9$61.4$51.5$9.86
2016Detailed filing. Detailed filing data is available for this year.$57.2$4.69$52.5$52.8$42.7$10.1
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.3$3.79$43.5$41.7$35.7$6.06
2014Detailed filing. Detailed filing data is available for this year.$41.0$2.71$38.3$37.3$34.0$3.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.4$2.27$33.1$31.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.2$2.37$27.8$28.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.9$2.19$21.7$25.2
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.8$6.42$17.4$25.6