ROCKINGHAM VISITING NURSE ASSOCIATION AND HOSPICE (EIN 020274905) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1996

Legal Domicile

Principal Officer

DEBORAH COSTELLO RN

Phone

6035806694

Tax Period

2023-10-01 to 2024-09-30

ROCKINGHAM VISITING NURSE ASSOCIATION AND HOSPICE, founded in 1996, is a mid-sized nonprofit in the Health Care sector that reported $13.2M in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. Expenses of $15.4M exceeded revenue, resulting in a 17% operating deficit.

Mission

FROM TIME TO TIME AND UNDER CERTAIN CIRCUMSTANCES, ROCKINGHAM VISITING NURSE ASSOCIATION AND HOSPICE OR ONE OF IT'S AFFILIATES MAY CHOOSE TO GROSS-UP A PAYMENT TO MAKE THE EMPLOYEE WHOLE FROM A TAX PERSPECTIVE. AS EXPLAINED FURTHER BELOW, ACROSS BILH THESE SITUATIONS ARE REVIEWED ON A CASE-BY-CASE BASIS AND THE COST OF ANY GROSS-UP IS CONSIDERED WHEN REVIEWING AN EMPLOYEE'S OVERALL COMPENSATION PACKAGE FOR REASONABLENESS. EXAMPLES OF THE TYPES OF EXPENSES WHICH MAY FALL INTO THIS CATEGORY ARE REIMBURSEMENT FOR RELOCATION AND TEMPORARY HOUSING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $161,375

Program Service Revenue $12,876,233

Investment Income $39,777

Other Revenue $109,913

TOTAL REVENUE $13,187,298

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,484,852

Fundraising Expenses $0

Program Expenses $13,363,907

Other Expenses $3,922,357

TOTAL EXPENSES $15,407,209

Year-over-Year Comparison

	2023	2022	Change
Revenue	$13,187,298	$14,938,637	-0.1%
Expenses	$15,407,209	$18,491,545	-0.2%
Net Income	$-2,219,911	$-3,552,908	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

158

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$4,109,436

Total Directors

$6,052,692

Key Employees

$631,177

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RIOS CINDY	TTEE & TREAS (EXOFF) (EVP/CFO, BILH)	1.00	Officer Director	$0	$217,736	$1,689,163
CRESTA DEBRA	CHAIR & TTEE (EX-OFF) (PRES, EHR)	1.00	Officer Director	$0	$16,277	$1,115,031
MEEHAN DO NEIL	TTEE (CHIEF EXECUTIVE PHYS, EHR)	1.00	Director	$0	$63,260	$882,059
CASASSA ALLISON J	TRUSTEE	1.00	Director	$0	$23,250	$708,497
MCKINNEY DONNA	SEC & TTEE (CHIEF NURSING EXEC, EH)	1.00	Officer Director	$0	$51,557	$624,960
GUY DO DARREN	TRUSTEE	1.00	Director	$0	$50,537	$352,700
COSTELLO RN MSN DEBORAH	PRESIDENT & TRUSTEE (EX-OFFICIO)	1.00	Officer Director	$0	$26,656	$352,668
MICHEL KAREN	TTEE & PRES (EX-OFF) (EXECUTIVE DIR)	55.00	Officer Director	$308,875	$18,739	$327,614
LEVESQUE SHANNON	VP, HUMAN RESOURCES	1.00	Key Emp	$0	$45,108	$440,032
BURLEIGH SHERRY OVENS	SENIOR DIR, HOME CARE & HOSPICE SVCS	55.00	Key Emp	$185,292	$5,853	$191,145
WRIGHT KAREN	DIRECTOR, HOSPICE	55.00	Highest	$171,815	$16,241	$188,056
DELYANI DEBRA	REGISTERED NURSE CASE MGR, HOSPICE	55.00	Highest	$135,396	$18,214	$153,610
GORDON AMY	REGISTERED NURSE, HOSPICE MANAGER	55.00	Highest	$128,372	$22,754	$151,126
WINN NICOLE	NURSE, HOSPICE HOUSE	55.00	Highest	$128,265	$19,404	$147,669
MALLOY JULIA	PHYSICAL THERAPY CASE MANAGER	55.00	Highest	$128,201	$5,202	$133,403
CALLAHAN KEVIN J	FORMER CHAIR & TRUSTEE (EX-OFFICIO)	0.00		$0	$367,707	$2,116,778

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$13,187,298	$15,407,209	$4,545,991	$-2,219,911
2023	$14,938,637	$18,491,545	$3,565,265	$-3,552,908
2022	$17,241,263	$19,173,666	$3,859,979	$-1,932,403
2021	$17,268,809	$19,436,898	$4,116,836	$-2,168,089
2020	$20,083,309	$20,573,351	$4,894,203	$-490,042
2019	$19,313,600	$20,159,186	$4,995,432	$-845,586
2018	$18,598,147	$18,673,601	$5,620,720	$-75,454

ROCKINGHAM VISITING NURSE ASSOCIATION AND HOSPICE