Rockingham Visiting Nurse Association and Hospice

Overview

Mission

See schedule o

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
020274905
IRS 990 coverage
2009–2023
Forms available
Form 990 2023, Form 990-T 2023
Headquarters
Charlestown, MA, USA
Phone
6035806694
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Home Health Care
Affiliation
Christianity

Official website

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 71
  • Accountability: 42
  • Sustainability: 7
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -16.8%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 1.22; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.7% of spending went to programs
  • Governance: 0 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13.4M in reported program spending
  • Leadership: top reported pay $2.1M · 16 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.6M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 15 annual filings from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 79 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Leadership & pay

16 people listed

Highest reported compensation

  • CALLAHAN KEVIN J (FORMER CHAIR & TRUSTEE (EX-OFFICIO)): $2,116,778 total reported compensation
  • RIOS CINDY (TTEE & TREAS (EXOFF) (EVP/CFO, BILH)): $1,689,163 total reported compensation
  • CRESTA DEBRA (CHAIR & TTEE (EX-OFF) (PRES, EHR)): $1,115,031 total reported compensation

Source: IRS Form 990. Selected filing: FY2023.