The Visiting Nurse Association of Pottawattamie County Iowa

Nonprofit profile at a glance

EIN
420681048
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Council Bluffs, IA, USA
Phone
7123282636
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$441,437
Expenses
$750,224
Assets
$471,262
Liabilities
$595,161

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

Leadership & pay

6 people listed

Executive titles in this filing

  • CAROLE PATRICK (PRESIDENT & CEO)

Highest reported compensation

  • CAROLE PATRICK (PRESIDENT & CEO): $198,397 total reported compensation
  • DAVID VANLANDINGHAM (VP FINANCE/CFO): $191,097 total reported compensation

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

Overview

Mission

Delivering community-based care that provides peace of mind, quality of life and independence.

What it reported doing in 2024

Family support includes multidisciplinary (public health nursing, social work, family support) and home visitation services to vulnerable and at-risk families (focused on pregnant teens, women with infants and young children). Care may be provided in homes, homeless shelters, or wherever the family resides.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 76
  • Accountability: 84
  • Sustainability: 14
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.5%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 80%; rating input score 80; 21st 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -70%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 1.26; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -7.4% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -10.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.5% of spending went to programs
  • Governance: 4 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $716K in reported program spending
  • Leadership: top reported pay $198K · 6 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 4 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 — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.