Lumina Hospice and Palliative Care

Nonprofit profile at a glance

EIN
930742686
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Corvallis, OR, USA
Phone
5417579616
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospices

Official website

Reported finances

Revenue
$4,325,825
Expenses
$5,043,237
Assets
$6,607,954
Liabilities
$395,081

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

Leadership & pay

18 people listed

Executive titles in this filing

  • KATELYN COOPER (ACTING EXECUTIVE DIRECTOR)

Highest reported compensation

  • HELEN SIAOLAN KAO (PHYSICIAN): $210,768 total reported compensation
  • DANIEL HARRIS (MEDICAL DIRECTOR): $193,859 total reported compensation
  • KATELYN COOPER (ACTING EXECUTIVE DIRECTOR): $153,142 total reported compensation

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

Overview

Mission

Provide compassionate care and support for individuals, families and caregivers facing serious illness or end of life.

What it reported doing in 2025

Hospice: lumina hospice and palliative care is an independent, non-profit community resource providing responsive care for local residents nearing the end of life. Founded as benton hospice service in 1980, we are the recognized regional source for the continuum of end-of-life services in the mid-willamette valley. We built our reputation on a commitment to promote dignity, respect choices, ease suffering and honor the grieving process. Our team-based approach includes physicians, nurses, social workers, chaplains, physical therapists, bereavement specialists and trained volunteers, enhancing our ability to provide responsive, personalized care to patients and their families. Medical equipment, supplies and medication related to the terminal illness are all covered within hospice care. Hospice is for anyone with any life-limiting illness, including cancer, heart or lung disease, AIDS, alzheimer's, and other end-stage diseases. Care is available for people of all ages, including infants and children, and for persons of any race or ethnicity. U.s. Citizenship is not a requirement, nor is the ability to speak english. Medicare, medicaid, and most private insurance covers the cost of hospice for patients. Inability to pay will never prevent a patient from receiving the best care. Donations help cover charity care as well as many auxiliary services not required by medicare. Donor-supported programs include charity care, transitions, caregiver support, community grief support, we honor veterans, art and music treatments, volunteer servies, and care for patients' pets (food, vet treatment, finding a new home for a pet that has lost it's owner, finding a temporary home for a pet when their owner needs to go to a facility for a short stay, gooming, and walking dogs.)palliative care: lumina offers two types of palliative care services described below. Palliative care case management: pallitative care case management focuses on improving the patient's quality of life and comfort when they face a serious illness or complicated medical decision. It is a medical program for individuals who are not under hospice care but are living with serious or chronic illness. Our interdisciplinary palliative care team works with the patient and their provider(s) to help relieve pain and ease other uncomfortable symptoms during the course of a patient's primary care, including curative care. Palliative care consults: palliative care consults provide clinical guidance for patients to assist with symptom management and advance care planning. Palliative care consults are provided by board certified palliative care physicians and nurse practitioners to patients in the comfort of their own residence.

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

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: 74
  • Transparency & Controls: 65
  • Accountability: 86
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.9%; rating input score 78
  • Program expense ratio: 67.4%; rating input score 67
  • Fundraising efficiency: $39.7 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.6%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 77.9% of revenue deployed · 67.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $3.4M in reported program spending
  • Leadership: top reported pay $211K · 18 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 6/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.