Community Nursing Services

Legal name: Community Nursing Service

Nonprofit profile at a glance

EIN
870212459
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
West Valley City, UT, United States
Phone
801-233-6100
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$42,702,483
Expenses
$38,570,879
Assets
$25,180,560
Liabilities
$14,946,635

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • JOEL MACEY (PRESIDENT &)

Highest reported compensation

  • JOEL MACEY (PRESIDENT &): $371,424 total reported compensation
  • COREY MARX (CFO): $249,830 total reported compensation
  • JAIMI OSTERGAR (COO): $230,862 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To put health, dignity, comfort and well-being first.

What it reported doing in 2025

For nearly 100 years, cns has been Utah's most trusted hospice and home health care provider. Our goal is to provide compassionate health and hospice care to individuals in need, regardless of insurance status or the ability to pay for care. We serve most Utah communities through our nine regional branches, including logan, brigham city, layton, salt lake, tooele, provo, price, moab, and st george. Our scope of care includes six unique service lines: home health care, hospice and palliative care, pharmacy, home medical equipment, in-home provider visits, and immunizations. Annually, we care for 17,000+ patients and provide immunizations for 63,000+ people statewide.

Operating model

Revenue model
Earned-program. 85% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 91
  • Accountability: 90
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: $0.43 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 19th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.7%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • What they do: 15 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 78.9% of revenue deployed · 88.4% of spending went to programs
  • Governance: 9 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $34.1M in reported program spending
  • Leadership: top reported pay $371K · 18 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $412K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 3 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.