Pine Tree Hospice

Nonprofit profile at a glance

EIN
010412347
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Doverfoxcroft, ME, USA
Phone
2078028078
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$170,971
Expenses
$187,402
Assets
$397,375
Liabilities
$311

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JANET SAWYER (PRESIDENT)

Highest reported compensation

  • KRISTEN WORTMAN (EXECUTIVE DI): $72,662 total reported compensation

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

Overview

Mission

Pth honors life and offers comfort with dignity to people of any age living with a progressive life-limiting illness. It educates and supports its volunteers and staff to maintain a high standard of care, and responds to care-giver, family and community needs for continued bereavement support.

What it reported doing in 2024

Providing indirect and direct non-medical care for clients and families which can take place in the home, hospital or nursing home. Providing on call service for patients and their families needing support at the mayo regional hospital. Providing response to traumatic community events. Providing bereavement support for children, adults and families. Pine tree hospice receives no state or federal funding, and no payments from insurance companies. In Maine, state regulations dictate that a volunteer hospice program is defined as a hospice program that provides all direct patient care at no charge. As such a volunteer hospice and bereavement program we are not allowed to be a fee for service organization. Our financial viability is dependent solely upon the generosity received from grants, fundraising, strong collaborative support and donations of foundations. Pine tree hospice, as a volunteer hospice, provides all its direct care through the service of 50 + volunteers. As most agency programmatic costs consist primarily of wages and benefits, pine tree hospice will have an inordinately lower percentage of programmatic costs than is typical. This can portray a misleading high percent of g&a but in actuality pine tree hospice has only 3 part-time and 1 full-time employees to oversee the delivery of its mission. Our biggest asset is not reflected in dollars and cents, it is measured in the hours found in the 50-person volunteer base that we have built.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.4%; rating input score 51
  • Program expense ratio: 46.9%; rating input score 47
  • Fundraising efficiency: $3.59 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.6%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 2.12; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 38.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 51.4% of revenue deployed · 46.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $73K · 11 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.