2023-11-15T15:08:25-06:00 2022-12-31 FORVIS LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2022-01-01 431336600 VISITING NURSE ASSOCIATION FOUNDATION % BEVERLY HELLWIG VISI 8165311200 1300 EAST 1O4TH STREET Suite 300 KANSAS CITY MO 64131 Bradford Evans PRESIDENT/CEO 8165311200 2023-11-15 true Bradford Evans XXX-XX-XXXX false Michael J Engle P00482834 8162216300 2023-11-15 3 2022 2023-04-26 12:10:37Z X Bradford Evans 1300 EAST 1O4TH STREETSTE 300 KANSAS CITY MO 64131 879479 false X WWW.VNAKC.ORG X 1984 MO VNA FOUNDATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF OR TO PROMOTE HOME HEALTH AND THE VNA. 7 5 0 11 0 138577 677500 0 0 330784 172763 0 31 469361 850294 0 0 0 0 0 0 0 0 0 110405 78188 110405 78188 358956 772106 9341893 7718705 57918 0 9283975 7718705 X SEE SCHEDULE O false false 0 0 0 SEE SCHEDULE O 0 true true false false false false false false false false false false false false false false false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true X 0 0 0 false false false false false false false false false false false false X 7 5 true false false false true true true true true false false true true true true true true true true false MO X BEVERLY HELLWIG 8165311200 1300 E 104TH ST SUITE 300 KANSAS CITY MO 64131 BRADFORD EVANS PRESIDENT/CEO 5.0 35.0 X X 0 281237 60157 BEVERLY HELLWIG CFO 5.0 35.0 X X 0 154366 3909 GREGORY RADKE DIRECTOR 2.0 0.0 X 0 0 0 NANCY DEBASIO FOUNDATION CHAIR 2.0 2.0 X X 0 0 0 SHERYL FEUTZ-HARTER DIRECTOR 2.0 0.0 X 0 0 0 TERRY WEATHERS DIRECTOR 2.0 0.0 X 0 0 0 CHRIS HARRIS DIRECTOR 2.0 0.0 X 0 0 0 0 435603 64066 0 false true false 0 48949 628551 9000 677500 0 173095 173095 0 0 0 0 0 332 -332 -332 -332 28884 48949 28853 31 31 0 0 0 0 0 0 0 850294 172794 0 0 0 0 0 0 0 0 0 0 0 0 573 573 0 0 76696 76696 0 0 186 186 0 0 0 0 0 733 733 0 0 0 0 78188 0 78188 0 0 0 234301 1304475 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9107592 6414230 0 0 0 0 0 0 0 0 9341893 7718705 57918 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57918 0 X 9283975 7268705 0 450000 9283975 7718705 9341893 7718705 X 772106 -1075218 -1262158 X false true X true false X X X 1 VNA CORPORATION 431337104 10 true 1262158 0 1 1262158 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13043518 -1075218 13345138 12269920 773598 76696 76696 850294 15908696 15907204 15907204 1492 76696 76696 78188 SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D RELATED ORGANIZATION REVENUE $13,345,138 SCHEDULE D, PART XII, LINE 2D RELATED ORGANIZATION EXPENSE $15,907,204 MULLIGANS&MARGS 77833 48949 28884 9000 8253 11600 0 77833 48949 28884 9000 8253 11600 28853 31 false true false false false false false false false BRADFORD EVANS PRESIDENT/CEO 0 243395 0 0 0 37842 0 7822 0 52335 0 341394 0 0 BEVERLY HELLWIG CFO 0 136808 0 0 0 17558 0 0 0 3909 0 158275 0 0 FORM 990, PART VII AND SCHEDULE J, PART II COMPENSATION FOR BRADFORD EVANS, PRESIDENT/CEP, IS PROVIDED BY V.N.A. CORPORATION, A RELATED ENTITY. V.N.A. CORPORATION USES A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, A COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH MR. EVANS' COMPENSATION. THE COMPENSATION FOR ALL OTHER OFFICERS IS PROVIDED BY V.N.A. CORPORATION, A RELATED ENTITY. SCHEDULE J, PART I, LINE 4B VESTED DEFERRED BRADFORD EVANS $ 30,396 $ - BEVERLY HELLWIG $ 16,800 $ - FORM 990, PART III, LINE 1 THE VNA FOUNDATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF, OR TO PROMOTE HOME HEALTH AND HOSPICE OPERATIONS OF THE VISITING NURSE ASSOCIATION. THE FOUNDATION SHALL CONTINUE TO SEEK CONTRIBUTIONS AND BEQUESTS FOR SUCH PURPOSES. ALL FUNDS RECEIVED BY THE FOUNDATION SHALL BE DEDICATED TO HOME HEALTH AND RELATED SERVICES FOR THE COMMUNITY AND INVESTED UNDER GUIDELINES ESTABLISHED BY THE FOUNDATION FOR SUCH PURPOSES. FORM 990, PART III, LINE 4A THE VISITING NURSE ASSOCIATION FOUNDATION HANDLES DONATIONS AND INVESTMENT ACTIVITIES TO BENEFIT THE VNA CORPORATION, D/B/A VISITING NURSE ASSOCIATION HOME HEALTH, VISITING NURSE SERVICES, AND RELATED ACTIVITIES. THE FOUNDATION SHALL ALSO SOLICIT, REVIEW, AND FUND, AS APPROPRIATE, PROPOSALS FOR NEW SERVICES, PROGRAMS AND CAPITAL OUTLAYS. ADDITIONALLY, EXCESS FUNDS HELD BY THE FOUNDATION SHALL BE USED FOR THE PURPOSE OF FUNDING REVENUE SHORTFALLS OF THE OPERATING ORGANIZATION TO ENABLE THEM TO CONTINUE THEIR MISSION OF PROVIDING HEALTH CARE SERVICES REGARDLESS OF ABILITY TO PAY. THE VNA FOUNDATION WILL APPROVE INTERCOMPANY TRANSFER OF ASSETS TO ENABLE THE CHARITABLE MISSION OF RELATED ORGANIZATIONS. FORM 990, PART V, SECTION A, LINE 1A VNA CORPORATION FILES A 1099 ON BEHALF OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 2 BRADFORD EVANS, BEVERLY HELLWIG, AND NANCY DEBASIO HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 VNA CORPORATION, A MISSOURI PUBLIC BENEFIT CORPORATION, IS THE SOLE MEMBER OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A VNA CORPORATION, AS SOLE MEMBER, HAS THE POWER TO CHANGE THE NUMBER OF DIRECTORS, AS PROVIDED IN ARTICLE IV, SECTION 2; TO APPOINT AND ELECT THE BOARD OF DIRECTORS, AS PROVIDED IN ARTICLE IV, SECTION 4; AND TO REMOVE DIRECTORS, AS PROVIDED IN ARTICLE IV, SECTION 8. FORM 990, PART VI, SECTION A, LINE 7B VNA CORPORATION, AS SOLE MEMBER, HAS THE POWER TO AMEND THE ARTICLES OF INCORPORATION; TO APPROVE OR DISAPPROVE ANNUAL BUDGETS ADOPTED BY THE BOARD; TO ESTABLISH FROM TIME TO TIME LEVELS OF APPROVAL AUTHORITY FOR THE CORPORATION; TO ELECT OR REMOVE THE BOARD OF DIRECTORS; TO APPROVE IN ADVANCE ANY PROPOSED DISSOLUTION AND/OR LIQUIDATION OF THE CORPORATION; AND SHALL FURTHER HAVE ALL SUCH OTHER RIGHTS AND PRIVILEGES OF MEMBERS OF A PUBLIC BENEFIT CORPORATION ORGANIZED UNDER R.S. MO. CHAPTER 355. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS OF THE CORPORATION RETAINS ULTIMATE RESPONSIBILITY FOR THE PREPARATION AND FILING OF THE CORPORATIONS' ANNUAL INFORMATIONAL RETURN ON IRS FORM 990. THE BOARD WILL DELEGATE THE RESPONSIBILITY FOR PREPARATION OF THE FORM TO ITS ACCOUNTING FIRM, BUT THE BOARD SHALL REVIEW THE ANNUAL FORM 990 PRIOR TO FILING. THE CFO, UNDER THE DIRECTION OF THE COMPLIANCE OFFICER, WILL PROVIDE EACH MEMBER OF THE BOARD WITH A COPY OF THE ANNUAL FORM 990. FORM 990, PART VI, SECTION B, LINE 12C AT THE TIME OF HIRE, OR ELECTION IN THE CASE OF CORPORATE DIRECTORS, THE CEO OR HIS/HER DESIGNEE SHALL PROVIDE TO THE BOARD MEMBERS AND OFFICERS A COPY OF THE CONFLICT OF INTEREST POLICY AND THE APPLICABLE CONFLICT OFINTEREST DISCLOSURE FORM AND QUESTIONNAIRE, WHICH SHALL BE COMPLETED TO IDENTIFY ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES WITH RESPECT TO WHICH IT IS BELIEVED A CONFLICT MAY ARISE. CORPORATE DIRECTORS AND OFFICERS ANNUALLY COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AS WELL AS ON-GOING COMPLIANCE TRAINING. THIS ANNUAL MONITORING IS SUBJECT TO REVIEW BY THE CORPORATE COMPLIANCE COMMITTEE. EACH MEMBER OF THE BOARD AND ALL OFFICERS SHALL DISCLOSE FULLY AND FRANKLY ANY AND ALL ACTUAL OR POTENTIAL CONFLICTS OR DUALITY OF INTEREST OR RESPONSIBILITY, WHETHER PERSONAL, INDIVIDUAL, OR BUSINESS, WHICH MAY EXIST OR APPEAR TO EXIST. VNAF HAS NO EMPLOYEES. A DUALITY OF INTEREST BECOMES A CONFLICT OF INTEREST ONLY IF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF VNA DECIDES THAT A CONFLICT OF INTEREST EXISTS BECAUSE THE DUALITY OF INTEREST IS SO SUBSTANTIAL THAT IT COULD COMPROMISE OBJECTIVE DECISION-MAKING OR COULD OTHERWISE BE DETRIMENTAL TO A VNA ORGANIZATION. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, 1) THE INDIVIDUAL WITH THE CONFLICT SHALL NOT BE GIVEN ACCESS TO ANY INFORMATION THAT MIGHT PROVIDE AN UNFAIR ADVANTAGE TO THAT INDIVIDUAL OR THE FIRM THEY REPRESENT; 2) THE INDIVIDUAL WITH THE CONFLICT WILL BE REQUIRED TO WITHDRAW FROM ANY MEETING IN WHICH THE MATTER IS ADDRESSED, UNLESS THE APPLICABLE BOARD OR BOARD COMMITTEE ASKS THE INDIVIDUAL TO RESPOND TO SPECIFIC QUESTIONS OR TO MAKE A BRIEF PRESENTATION, OTHERWISE THE INDIVIDUAL SHALL NOT BE PRESENT FOR ANY DISCUSSION OF THE MATTER AND SHALL NOT CAST ANY VOTE ON ANY DECISION OR DETERMINATION RELATING TO THE TRANSACTION ARRANGEMENT; 3) THE CHAIRPERSON OF THE BOARD OR BOARD COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR DISINTERESTED COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION ARRANGEMENT; 4) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR BOARD COMMITTEE SHALL DETERMINE WHETHER THE VNA ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST: 5) IF A MORE ADVANTAGEOUS TRANSACTION ARRANGEMENT IS NOT POSSIBLE OR FEASIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR BOARD COMMITTEE SHALL DETERMINE BY MAJORITY OF VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE VNA ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION ARRANGEMENT. NONDISCLOSURE OF INFORMATION SHALL BE ADHERED TO AND RECORDS OF PROCEEDINGS SHALL BE ENTERED INTO THE MINUTES OF THE BOARD AND ALL COMMITTEES. FORM 990, PART VI, SECTION B, LINES 15A & 15B VNA CORPORATION CONDUCTED COMPENSATION REVIEWS IN 2022 USING INFORMATION FROM TOTAL COMPENSATION SOLUTIONS. THE FIRM'S LEGAL COUNSEL, WITH THE DIRECTION OF THE HUMAN RESOURCES COMMITTEE AND THE EXECUTIVE COMMITTEE, PERFORMED THE REVIEW OF THE ORGANIZATION'S PRESIDENT, THE CFO, AND CNO (CLINICAL DIRECTOR). ANNUAL COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND LEGAL COUNSEL, WITH INPUT BY THE BOARD'S HUMAN RESOURCES COMMITTEE, IN THE OFF YEARS. OTHER KEY EMPLOYEES' COMPENSATION IS REVIEWED BY THE HUMAN RESOURCES COMMITTEE AND VNA'S HUMAN RESOURCE DIRECTOR ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 INTERCOMPANY TRANSFER OF ASSETS (1,262,158) VNA CORPORATION 1500 MEADOW LAKE PARKWAY KANSAS CITY MO 64114 431337104 HEALTHCARE MO 501(C)(3) 10 NA false false false false false false false false false false false false false false true true false false true false