Civic Intelligence

Livingston Memorial Visiting Nurse Association

EIN 95-1693538 • 501(c)3 • Ventura, CA

View Organization Page

Profile

Livingston provides a variety of home health services ranging from rehabilitative care to hospice care of the highest quality in the most cost-effective manner to residents of ventura county.

1996 Eastman Avenue 101Ventura, CA 93003

www.lmvna.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.27x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.16x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

41st percentile

1.2%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$249,532

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

23rd percentile

-2.9%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

1.3%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$9,325,665

Down $282,443 (-2.9%) from 2023

Liabilities

Down

$2,548,449

Down $605,906 (-19%) from 2023

Net Assets

Up

$6,777,216

Up $323,463 (+5.0%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin41st percentile

Revenue

Up

$15,958,199

Up $200,162 (+1.3%) from 2023

Expenses

Down

$15,764,875

Down $2,150,661 (-12%) from 2023

Net Income

Up

$193,324

Up $2,350,823 (+109%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $3,595,921Liabilities 2010: $787,705Net Assets 2010: $2,808,2162010Assets 2011: $4,041,199Liabilities 2011: $956,876Net Assets 2011: $3,084,3232011Assets 2012: $4,846,680Liabilities 2012: $979,611Net Assets 2012: $3,867,0692012Assets 2013: $5,752,145Liabilities 2013: $1,110,995Net Assets 2013: $4,641,1502013Assets 2014: $5,373,998Liabilities 2014: $1,173,490Net Assets 2014: $4,200,5082014Assets 2015: $5,868,728Liabilities 2015: $1,194,936Net Assets 2015: $4,673,7922015Assets 2016: $5,532,489Liabilities 2016: $1,338,699Net Assets 2016: $4,193,7902016Assets 2017: $7,096,959Liabilities 2017: $1,489,699Net Assets 2017: $5,607,2602017Assets 2018: $6,246,525Liabilities 2018: $1,541,034Net Assets 2018: $4,705,4912018Assets 2019: $5,653,639Liabilities 2019: $1,726,354Net Assets 2019: $3,927,2852019Assets 2020: $10,167,729Liabilities 2020: $2,515,643Net Assets 2020: $7,652,0862020Assets 2021: $10,889,575Liabilities 2021: $1,987,761Net Assets 2021: $8,901,8142021Assets 2022: $10,384,319Liabilities 2022: $2,107,527Net Assets 2022: $8,276,7922022Assets 2023: $9,608,108Liabilities 2023: $3,154,355Net Assets 2023: $6,453,7532023Assets 2024: $9,325,665Liabilities 2024: $2,548,449Net Assets 2024: $6,777,2162024

Highlighted filing

2024

Assets$9,325,665
Liabilities$2,548,449
Net Assets$6,777,216
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $13,046,1082010Expenses 2011: $14,030,9522011Expenses 2012: $14,646,3482012Revenue 2013: $17,165,670Expenses 2013: $16,537,279Net Income 2013: $628,3912013Revenue 2014: $16,605,176Expenses 2014: $16,943,081Net Income 2014: -$337,9052014Revenue 2015: $17,407,956Expenses 2015: $16,799,494Net Income 2015: $608,4622015Revenue 2016: $16,999,041Expenses 2016: $17,539,871Net Income 2016: -$540,8302016Revenue 2017: $18,445,834Expenses 2017: $17,185,684Net Income 2017: $1,260,1502017Revenue 2018: $17,033,585Expenses 2018: $17,866,302Net Income 2018: -$832,7172018Revenue 2019: $16,678,405Expenses 2019: $17,404,570Net Income 2019: -$726,1652019Revenue 2020: $20,915,120Expenses 2020: $17,443,792Net Income 2020: $3,471,3282020Revenue 2021: $18,553,972Expenses 2021: $17,431,503Net Income 2021: $1,122,4692021Revenue 2022: $17,132,757Expenses 2022: $17,398,738Net Income 2022: -$265,9812022Revenue 2023: $15,758,037Expenses 2023: $17,915,536Net Income 2023: -$2,157,4992023Revenue 2024: $15,958,199Expenses 2024: $15,764,875Net Income 2024: $193,3242024

Highlighted filing

2024

Revenue$15,958,199
Expenses$15,764,875
Net Income$193,324
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,325,665
Liabilities
$2,548,449
Net assets
$6,777,216
Revenue
$15,958,199
Expenses
$15,764,875
Net income
$193,324
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.33$2.55$6.78$16.0$15.8$0.19
2023Detailed filing. Detailed filing data is available for this year.$9.61$3.15$6.45$15.8$17.9$2.16
2022Detailed filing. Detailed filing data is available for this year.$10.4$2.11$8.28$17.1$17.4$0.27
2021Detailed filing. Detailed filing data is available for this year.$10.9$1.99$8.90$18.6$17.4$1.12
2020Detailed filing. Detailed filing data is available for this year.$10.2$2.52$7.65$20.9$17.4$3.47
2019Detailed filing. Detailed filing data is available for this year.$5.65$1.73$3.93$16.7$17.4$0.73
2018Detailed filing. Detailed filing data is available for this year.$6.25$1.54$4.71$17.0$17.9$0.83
2017Detailed filing. Detailed filing data is available for this year.$7.10$1.49$5.61$18.4$17.2$1.26
2016Detailed filing. Detailed filing data is available for this year.$5.53$1.34$4.19$17.0$17.5$0.54
2015Detailed filing. Detailed filing data is available for this year.$5.87$1.19$4.67$17.4$16.8$0.61
2014Detailed filing. Detailed filing data is available for this year.$5.37$1.17$4.20$16.6$16.9$0.34
2013Detailed filing. Detailed filing data is available for this year.$5.75$1.11$4.64$17.2$16.5$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.98$3.87$14.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.04$0.96$3.08$14.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$0.79$2.81$13.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.0
Gross Receipts
$16,017,118
Mission and Program Overview

Mission

Livingston provides a variety of home health services ranging from rehabilitative care to hospice care of the highest quality in the most cost-effective manner to residents of ventura county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,618,693$3,225,302▼ $393,391
Investments Other Securities$2,066,484$2,249,574▲ $183,090
Accounts Receivable$1,055,253$1,165,136▲ $109,883
Cash and Non-Interest-Bearing Accounts$829,518$515,433▼ $314,085
Land, Buildings, and Equipment, Net$203,042$155,946▼ $47,096
Pledges and Grants Receivable$24,687$14,222▼ $10,465
Inventories for Sale or Use$30,953$357▼ $30,596
Total Assets$9,608,108$9,325,665▼ $282,443
Other Assets Total$1,779,478$1,999,695▲ $220,217
Liabilities
Other Liabilities$3,064,086$2,421,360▼ $642,726
Accounts Payable and Accrued Expenses$81,861$125,289▲ $43,428
Unsecured Notes Loans Payable$6,608--
Deferred Revenue$1,800$1,800→ $0
Total Liabilities$3,154,355$2,548,449▼ $605,906
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,914,012$6,318,691▲ $404,679
Net Assets With Donor Restrictions$539,741$458,525▼ $81,216
Total Net Assets Fund Balance$6,453,753$6,777,216▲ $323,463
Total Liabilities and Net Assets / Fund Balance$9,608,108$9,325,665▼ $282,443

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$95,510$3,660,341$3,755,851
Leasehold Improvements$59,664$250,778$310,442
Other Land Buildings$772$296,480$297,252
Other Assets Org$34,669--
Other Securities$2,249,574--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,066,484-▲ $183,090-$2,249,574
2023$1,849,302-▲ $217,182-$2,066,484
2022$2,155,072-▼ $305,771-$1,849,302
2021$1,920,942-▲ $234,130-$2,155,072
2020$1,720,175-▲ $288,121$87,354$1,920,942
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maureen CorbettPresident/ceFT$229,010$20,522$249,532
Maureen CorbettPresident/CEO-$229,010$20,522$249,532
Lanyard DialChief MedicaFT$179,085$27,195$206,280
Lanyard DialChief Medical Office-$179,085$12,361$206,280
JAMIE O' BRIENVP/CCOFT$186,744$27,195$197,479
Jacqueline MichaelRegistered NFT$149,734$12,361$162,095
Jacqueline MichaelRegistered Nurse-$149,734$25,489$162,095
Delia GallegosDirector of PaiteFT$125,904$25,489$151,393
Delia GallegosDirector of Paitent Care-$125,904$18,692$151,393
Amy ShaferMsw SupervisFT$131,490$18,692$150,182
Amy ShaferMsw Supervisor-$131,490-$150,182
Leslie DomkeRehabilitatiFT$134,279$11,400$145,679
Jeanette GrahamDirector of PatieFT$141,363-$141,363
Teresa PavanPresident /-$126,740-$126,740
Teresa PavanPresident / CEO-$126,740$10,735$126,740

Board Members and Trustees

NameTitle
Laura K McavoyChairman
Ric RuffinelliVice Chair
Adam Y ThunellfacheDirector
Banks Staples PechtDirector
Barry WolfmanDirector
Calbert Reeves MdDirector
Gabriel DuarteDirector
Jane Donlon WatersDirector
Joan R AraujornmhsaDirector
John Fankhauser MdDirector
Margo ByrneDirector
Robert C Streeter Iv Md FacheDirector
William J KearneySecretary
Jurgen GramckowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,168,711
Program Service Revenue
$13,399,898
Investment Income
$286,244
Other Revenue
$1,103,346
All Other Contributions
$1,069,711
Change in Net Assets
$193,324

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,921,293
Revenue Not Reported on Financial Statements
$36,906
Revenue Not Reported on Form 990
$130,139
Total Revenue per Audited Statements
$16,051,432
Total Revenue per Form 990
$15,958,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,280,289
Other Expenses$3,484,586
Total Fundraising Expense$325,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,644,166$1,754,927$195,034$9,594,127
Other Employee Benefits$949,287$160,075$18,497$1,127,859
Payroll Taxes$659,416$103,838$15,018$778,272
Current Officers, Directors, Trustees, and Key Employees$454,202$174,136$24,953$653,291
Office Expenses$175,124$212,938$37,671$425,733
Other Expenses$371,198$20,961$1,654$393,813
All Other Expenses$185,999$74,182$8,789$268,970
Insurance$60,946$170,013$1,003$231,962
Fees for Services Legal$93,778$106,532$94$200,404
Comp Disqual Persons-$126,740-$126,740
Depreciation Depletion$40,561$73,363$2,727$116,651
Fees for Service Investment Mgmnt Fees-$36,906-$36,906
Advertising$2,343$31,419$2,096$35,858
Conferences and Meetings$12,029$9,458$278$21,765
Interest-$197-$197
Total Functional Expenses$11,984,732$3,454,252$325,891$15,764,875

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,764,875
Expenses per Audited Statements$15,727,969
Total Expenses per Audited Statements$15,727,969
Expenses Not Reported on Financial Statements$36,906
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$450,182
Fundraising Direct Expenses$58,919
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hospice Light U$168,172$168,172$24,408$143,764
MOTHERS' DAY LU$158,625$158,625$20,718$137,907
Total Events$450,182$450,182$58,919$391,263
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$1,488,237
Accrued Payroll and Other Expenses$933,123
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 35% controlled entity
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
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, Page 6, Part VI, Line 2

“Laura k. Mcavoy board member partner in the same law firm gabriel duarte board member partner in the same law firm”

Form 990, Page 6, Part VI, Line 11B

“The organization's board of directors reviews a copy of the tax return before it is filed. The amounts are compared to audited financial statements and internal reports.”

Form 990, Page 6, Part VI, Line 12C

“Compliance with the conflict of interest policy is monitored on a regular basis with all members of the organization (including, but not limited to, an employee handbook, staff meetings, and annual questionnaries, to board members).”

Form 990, Page 6, Part VI, Line 15A

“Compensation for top official: the board of directors (all independent members) review available market data for compensation and approves the compensation of ceo”

Form 990, Page 6, Part VI, Line 15B

“Compensation of top management officials and key employees: the board of directors (all independent members) reviews available market data for compensation and approves the compensation of officers and key employees.”

Form 990, Page 6, Part VI, Line 19

“Availability of governing documents, policies and financial statements documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Livingston Memorial Visiting Nurse
EIN
95-1693538
Phone
8056420239
Address
1996 EASTMAN AVENUE 101, VENTURA, CA 93003

Signing Officer

Name
Maureen Corbett
Title
President/CEO
Phone
8056420239
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maureen Corbett
Formed
1947
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
188
Volunteers
194

Preparer

Firm
Walters & Sklyar Llp
Address
21031 VENTURA BLVD STE 401, WOODLAND HILLS, CA 91364
Preparer
Yefim Sklyar CPA
Phone
8189752040
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization evaluates uncertain tax positions through its review of the sources of income to identify ubti and certain other matters, including those which may affect its tax-exempt status. The effect of the uncertainty would be recorded if the outcome was considered probable and could be reasonably estimated. As of december 31, 2024, the organization had no uncertain tax positions requiring accrual. The organization's tax returns are no longer subject to income tax examinations by taxing authorities for years before 2021 for their federal and 2020 for their state tax filings.”

Raw XML AppendixShowing 400 of 755 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0LIVINGSTON PROVIDES A VARIETY OF HOME HEALTH SERVICES RANGING FROM REHABILITATIVE CARE TO HOSPICE CARE OF THE HIGHEST QUALITY IN THE MOST COST-EFFECTIVE MANNER TO RESIDENTS OF VENTURA COUNTY.
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IRS990/Desc0LMVNA PROVIDES THE HIGHEST QUALITY CARE IN THE MOST COST-EFFECTIVE MANNER TO THE RESIDENTS OF VENTURA COUNTY. HOME HEALTH AND PALLIATIVE PATIENTS RECEIVE SKILLED NURSING AND THERAPY (PT, OT, ST) AS PRESCRIBED BY THEIR PHYSICIAN. OUR CLINICIANS BRING ALL OF THE SAME SERVICES OF A CLINIC DIRECTLY TO HOME BOUND PATIENTS. QUALIFYING LOW-INCOME PATIENTS RECEIVE ASSISTANCE FROM OUR SOCIAL WORKERS TO APPLY FOR THE MEDICAL PROGRAM TO HELP OFFSET THE COST OF THEIR TREATMENT. PATIENTS WITH INADEQUATE INSURANCE OR NO INSURANCE WHO MEET INCOME QUALIFICATIONS CAN HAVE THE COST OF THEIR CARE WAIVED. WE PROVIDE SERVICE TO ANY PATIENT, REGARDLESS OF THEIR ABILITY TO PAY FOR CARE. DURING THE PAST YEAR OUR CLINICIANS PROVIDED 16,425 VISITS TO 2,662 PATIENTS.
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