Legacy Visiting Nurse Association

Nonprofit profile at a glance

EIN
930848530
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Tualatin, OR, USA
Phone
5034155600
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$10,748,234
Expenses
$11,641,342
Assets
$7,215,153
Liabilities
$1,869,431

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

43 people listed

Executive titles in this filing

  • KATHRYN CORREIA (President & CEO)
  • GEORGE J BROWN MD (President & CEO)
  • KEVIN D O'BOYLE (HOSPITAL PRESIDENT)
  • BRONWYN J HOUSTON (FORMER INTERIM PRESIDENT)

Highest reported compensation

  • KATHRYN CORREIA (President & CEO): $2,784,747 total reported compensation
  • GEORGE J BROWN MD (President & CEO): $1,654,718 total reported compensation
  • ANITA N IYENGER (SR VP): $1,289,555 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Legacy Visiting Nurse Association (LVNA) provides palliative care to terminally ill patients and supportive services to patients, their families, and significant others, through an outpatient hospice program. The home hospice program serves the greater Portland metropolitan area and communities throughout the Willamette Valley. LVNA is part of the Legacy Health (Legacy).Our mission: Our legacy is good health for our people, our patients, our communities, and our world. We will work as a team to demonstrate our values: Respect - Treat all people with respect and compassion Service - Put the needs of our patients and their families first Quality - Deliver outstanding clinical services within healing environments Excellence - Set high standards and achieve them Responsibility - Be good stewards of our resources, ensuring access to care for all Innovation - Be progressive in our thinking and actions Leadership - Serve as a role model of good health and good citizenship

What it reported doing in 2024

LVNA strives to provide compassionate, competent care for hospice patients and their families and friends. LVNA serves those who are experiencing severe pain, intractable nausea, seizures, depression, respiratory distress, or other conditions that the patient's family is unable to cope with. LVNA's round-the-clock medical care emphasizes symptom management and support for the whole person.Bereavement follow-up is an important part of Hospice care. On the death of a patient, our bereavement counselors provide family members and friends with both written resources and emotional support. Grief support groups and classes are offered free of charge. Due to the pandemic, all grief support groups and classes are offered as virtually or by phone. In support of its mission, LVNA voluntarily provides medically necessary patient care services that are discounted or free of charge to persons who have insufficient resources and/or who are uninsured.LVNA is part of Legacy, which collectively provided over $62 million, $261 million, $319 million, and $18 million in uncompensated care attributable to its financial assistance, Medicaid, Medicare, and other government programs, respectively, in fiscal year 2025. In addition, Legacy provided over $39 million in other community benefit activities during fiscal year 2025.

Operating model

Revenue model
Earned-program. 99% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 65
  • Accountability: 81
  • Sustainability: 18
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.4%; rating input score 87
  • Program expense ratio: 80.7%; rating input score 81
  • 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: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th 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: -8.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 21.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -3.6% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 87.4% of revenue deployed · 80.7% of spending went to programs
  • Governance: 12 of 18 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.4M in reported program spending
  • Leadership: top reported pay $2.8M · 43 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $894K reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 12 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.