2023-10-26T14:19:57-05:00 2022-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2022-01-01 470690207 VISITING NURSE ASSOCIATION OF THE MIDLANDS VISI 4023425566 12565 WEST CENTER ROAD 100 OMAHA NE 68144 DAVID E VANLANDINGHAM VP FINANCE/CFO 4023425566 2023-10-24 1 DAVID VANLANDINGHAM 999009999 1 WENDY R COOLEY CPA P01523804 4023302660 2023-10-24 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES SUMMERFELT 12565 WEST CENTER ROAD 100 OMAHA NE 68144 3739749 0 X WWW.VNATODAY.ORG X 1986 NE THE MISSION OF THE VISITING NURSE ASSOCIATION IS TO FOSTER THE DIGNITY AND WELL-BEING OF THE RESIDENTS OF OUR COMMUNITY BY DELIVERING THE HIGHEST QUALITY HOME AND COMMUNITY-BASED HEALTH CARE SERVICES THAT PROVIDE PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. THE AGENCY SERVES THE GREATER OMAHA AREA AND SURROUNDING RURAL COMMUNITIES AS WELL AS PORTIONS OF SOUTHWEST IOWA. 5 4 33 4 0 0 3046384 545760 11930179 3132061 19128848 61928 0 0 34105411 3739749 72600 0 0 0 8989164 2391337 0 0 460205 5400827 1859101 14462591 4250438 19642820 -510689 21774408 21181019 1404521 1035148 20369887 20145871 DELIVERING COMMUNITY-BASED CARE THAT PROVIDES PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. 0 0 1022512 1878765 MANAGEMENT SERVICES - VNAM PROVIDES MANAGEMENT SERVICES OF THE COSTS ASSOCIATED WITH THE OVERALL FUNCTION AND MANAGEMENT OF THE ENTIRE ORGANIZATION AND THE OTHER RELATED ENTITIES. 682103 1253296 PHARMACY - PROVIDE PHARMACY SERVICES TO HOME HEALTH, HOSPICE AND OTHER PATIENTS. 1704615 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 18 0 1 33 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X X DAVID E VANLANDINGHAM VP FINANCECFO 4029304064 12565 WEST CENTER ROAD SUITE 100 OMAHA NE 68144 X JAMES SUMMERFELT PRESIDENT & CEO 30.00 25.00 X X 322046 0 30989 DAVID VANLANDINGHAM VP FINANCE/CFO 30.00 25.00 X 165941 0 17522 LAURA GROTHE PHARMACIST 40.00 0.00 X 135362 0 4145 THOMAS KMEZICH PHARMACIST 40.00 0.00 X 117296 0 8849 CAROLE PATRICK CPO 5.00 35.00 X 114463 0 10524 MARK MANN IT/FACILITIES OPERATIONS 20.00 20.00 X 110419 0 3438 JASON HANSEN CHAIR 1.00 5.00 X X 0 0 0 ELIZABETH MURPHY VICE CHAIR 1.00 5.00 X X 0 0 0 SEAN WINEKAUF TREASURER 1.00 5.00 X X 0 0 0 RICHARD SECOR SECRETARY 1.00 5.00 X X 0 0 0 965527 0 75467 6 0 1 0 2 2360 543400 545760 MGMT SERVICES FEES 561000 1878765 1878765 HOME HEALTH CARE SVCS 621610 648166 648166 MEDICARE/MEDICAID PAYM 621610 605130 605130 3132061 61928 61928 3739749 3132061 0 61928 536498 88259 395284 52955 1552943 517349 693747 341847 34919 12046 14915 7958 119216 39569 53514 26133 147761 43284 76230 28247 21240 21240 82050 82050 263217 199539 63678 8583 8583 288417 47734 240683 70965 1868 69097 351436 351436 3333 36 779 2518 9804 9804 3341 3341 28955 23937 5018 MEDICAL SUPPLIES 567741 567741 BAD DEBT 127697 127697 PUBLIC RELATIONS 23936 21987 1402 547 DUES & SUBSCRIPTIONS 6209 2809 3400 2177 2177 4250438 1704615 2085618 460205 11251836 551969 750068 117838 428414 812521 75357 59552 89937 72037 343136 142831 208851 200305 2789984 3095407 6179961 16271390 21774408 21181019 1404521 1035148 1404521 1035148 X 19069351 19107991 1300536 1037880 20369887 20145871 21774408 21181019 X -510689 549329 -262656 X X 0 1 X 1 1 1 X 294719 335307 1255488 3046384 545760 5477658 294719 335307 1255488 3046384 545760 5477658 398288 5079370 49716 50000 50000 57050 61928 268694 5746352 80167383 0.88390 0.95450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1879440 -241225 20054 1378 1616783 1782759 114602 16914 1007 1879440 1706192 91486 12840 2079 1782759 1570845 154505 16914 2244 1706192 1712251 -121963 17054 2389 1570845 0.00000 1.00000 0.00000 1 1 1 4965 4965 0 51866 31456 20410 286305 106410 179895 200305 BENEFICIAL INTEREST - PERPETUAL TRUST 1037879 F INVESTMENT IN AFFILIATES 2057528 C 3095407 INTERCOMPANY RECEIVABLES 16271390 16271390 X PART V, LINE 4: VNAM HAS A BENEFICIAL INTEREST IN A PERPETUAL TRUST WITH A FAIR MARKET VALUE AT YEAR END OF $1,037,879. AN ENDOWMENT OF $578,904 IS ALSO MAINTAINED BY VISITING NURSE FOUNDATION, AN AFFILIATE THAT WAS FORMED TO FURTHER THE MISSION OF VISITING NURSE HEALTH SERVICES AND VISITING NURSE ASSOCIATION OF THE MIDLANDS. BOTH ENDOWMENTS ARE MAINTAINED IN PERPETUITY WITH INCOME USED TO SUPPORT THE OPERATIONS OF VISITING NURSE HEALTH SERVICES AND VISITING NURSE ASSOCIATION OF THE MIDLANDS. PART X, LINE 2: THE ASSOCIATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT DECEMBER 31, 2022 AND 2021, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. X X X 0 0 0 0 0 0 0 0 0 JAMES SUMMERFELT PRESIDENT & CEO 281386 0 39115 0 1545 0 7371 0 23618 0 353035 0 0 0 DAVID VANLANDINGHAM VP FINANCE/CFO 164555 0 0 0 1386 0 5122 0 12400 0 183463 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS; PROVIDED, HOWEVER, THAT THE EXECUTIVE COMMITTEE MAY NOT: (A) AUTHORIZE DISTRIBUTIONS; (B) APPROVE OR PROPOSE THE DISSOLUTION, MERGER OR SALE, PLEDGE OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS; (C) ELECT, APPOINT OR REMOVE DIRECTORS OR FILL VACANCIES ON THE BOARD OF DIRECTORS OR ANY OF ITS COMMITTEES; (D) ADOPT, AMEND OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A VISITING NURSE ASSOCIATION OF THE MIDLANDS' BOARD MEMBERS ARE SELECTED BY VISITING NURSE HEALTH SERVICES' BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS MAY BE AMENDED UPON A TWO-THIRDS VOTE OF THE VISITING NURSE ASSOCIATION OF THE MIDLANDS BOARD OF DIRECTORS. ALL AMENDMENTS MUST BE REVIEWED AND APPROVED BY THE VISITING NURSE HEALTH SERVICES' BOARD OF DIRECTORS BEFORE THE AMENDMENTS BECOME EFFECTIVE. FORM 990, PART VI, SECTION B, LINE 11B VNAM WILL SHARE FORM 990 WITH THE GOVERNING BODY PRIOR TO SUBMISSION. IF A REGULARLY SCHEDULED MEETING DOES NOT OCCUR BEFORE FORM 990 DEADLINE FOR SUBMISSION, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL MEET, REVIEW FORM 990, AND RELAY INFORMATION TO THE GOVERNING BODY AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. THE VP FINANCE/CFO COORDINATES THE PREPARATION OF FORM 990 WITH AN OUTSIDE ACCOUNTING FIRM, AND REVIEWS A DRAFT COPY. THE PRESIDENT & CEO AND THE VP FINANCE/CFO WILL PROVIDE FORM 990 TO THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS AND KEY EMPLOYEES COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. ELECTRONIC COPIES ARE KEPT IN THE ADMINISTRATIVE OFFICE. MEMBERS OF THE BOARD OF DIRECTORS ARE AWARE OF THE POLICY AND EXCUSE THEMSELVES FROM THE VOTE WHEN APPROPRIATE. THE CONFLICT OF INTEREST POLICY STATEMENTS ARE REVIEWED BY THE PRESIDENT AND CEO, WHO MAKES HIMSELF AWARE OF ANY POTENTIAL CONFLICTS THAT MAY ARISE. ALL MEMBERS OF THE BOARD OF DIRECTORS AND LEADERSHIP TEAM COMPLETE AND SIGN CONFLICT OF INTEREST STATEMENTS. BOARD MEMBERS ARE REQUIRED BY THE ORGANIZATION'S BYLAWS TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST OR CONFLICT OF INTEREST TRANSACTIONS TO BE APPROVED BY BOARD VOTE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES THE COMPENSATION FOR THE CEO. SALARY COMPARISONS ARE CONDUCTED WHEN DETERMINED NECESSARY BY THE COMMITTEE; A PAID COMPARABILITY STUDY HAS BEEN USED, AND REVIEWS OF COMPARABLE ORGANIZATIONS' FORMS 990 HAVE BEEN DONE IN THE PAST, THE MOST RECENT IN 2021. A PERFORMANCE EVALUATION PROCESS IS COMPLETED ANNUALLY BY THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE MAKES THE FINAL DETERMINATION OF THE CEO'S SALARY BASED ON THE EVALUATION PROCESS. ALL DISCUSSIONS ARE RECORDED IN COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION B; FORM 990 PART VIII; AND FORM 990 PART IX: VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM) SHARES ITS FACILITY, ITS EMPLOYEES AND OTHER EXPENSES WITH FIVE RELATED ORGANIZATIONS: VISITING NURSE HEALTH SERVICES, VISITING NURSE FOUNDATION, VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, EASTER SEAL SOCIETY OF NEBRASKA, INC., AND VNA HOSPICE OF SOUTHWEST IOWA. VNAM RECEIVES MANAGEMENT FEES AND EXPENSE SHARING FEES FROM THOSE ORGANIZATIONS AND ALSO PAYS MANAGEMENT FEES TO THOSE ORGANIZATIONS. FEES RECEIVED ARE REPORTED ON PART VIII, LINE 2 AND FEES PAID ARE REPORTED ON PART IX, LINE 11A. AS THE FEES ARE PAID TO A RELATED OPERATING CHARITABLE ENTITY, THE MANAGEMENT FEES PAID ARE NOT REPORTED AS AN INDEPENDENT CONTRACTOR PAYMENT ON PART VII, SECTION B. FORM 990, PART XI, LINE 9: LOSS ON BENEFICIAL INTEREST IN PERPETUAL TRUST -262,656. FORM 990, PART XI, LINE 2C: THE FINANCE AND AUDIT COMMITTEE IS RESPONSIBLE FOR EVALUATION AND OVERSIGHT OF THE FINANCIAL NEEDS AND STATUS OF THE VNA AND FOR THE ESTABLISHMENT AND REVIEW OF POLICIES DESIGNED TO MEET SUCH NEEDS. THE COMMITTEE REVIEWS AND RECOMMENDS APPROVAL OF THE ANNUAL OPERATING AND CAPITAL BUDGETS, REVIEWS AND RECOMMENDS APPROVAL TO THE VNA BOARD MONTHLY FINANCIAL PROGRESS TOWARD ANNUAL BUDGET PLANS AS REPORTED BY STAFF, ENSURES ACCURACY OF FINANCIAL REPORTING INCLUDING MONITORING OF INTERNAL CONTROLS, OVERSEES THE ACCOUNTING AND FINANCIAL REPORTING PROCESS AND THE INDEPENDENT AUDIT OF THE FINANCIAL STATEMENTS AND SELECTS, OVERSEES AND COMPENSATES THE EXTERNAL AUDITORS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HEALING MOTION 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 811627113 OUTPATIENT THERAPY CLINIC NE 0 0 VISITING NURSE ASSOCIATION OF THE MIDLANDS VISITING NURSE HEALTH SERVICES 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470690286 HOME CARE, PUBLIC HEALTH NE 501(C)(3) LINE 7 N/A 0 VISITING NURSE FOUNDATION 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470690846 FUNDRAISING, INVESTMENTS NE 501(C)(3) LINE 12A, I VISITING NURSE HEALTH SERVICES 1 VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY 822 S MAIN STE 102 COUNCIL BLUFFS IA 51503 420681048 HOME CARE, PUBLIC HEALTH IA 501(C)(3) LINE 7 VISITING NURSE HEALTH SERVICES 1 EASTER SEAL SOCIETY OF NEBRASKA INC 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470457872 SERVICES FOR DISABLED NE 501(C)(3) LINE 7 VISITING NURSE HEALTH SERVICES 1 VNA HOSPICE OF SOUTHWEST IOWA 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470733773 HOSPICE IA 501(C)(3) LINE 10 VISITING NURSE HEALTH SERVICES 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 VISITING NURSE FOUNDATION Q 582058 FAIR MARKET VALUE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY Q 176199 FAIR MARKET VALUE EASTER SEAL SOCIETY OF NEBRASKA INC Q 403768 FAIR MARKET VALUE VNA HOSPICE OF SOUTHWEST IOWA E 1217600 FAIR MARKET VALUE VISITING NURSE FOUNDATION D 11448514 FAIR MARKET VALUE EASTER SEAL SOCIETY OF NEBRASKA INC D 353327 FAIR MARKET VALUE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY D 84949 FAIR MARKET VALUE SCHEDULE R, PAGE 3, PART V, LINE 2: VISITING NURSE ASSOCIAION OF THE MIDLANDS SHARES ITS FACILITY WITH FIVE AFFILIATES, EASTER SEAL SOCIETY OF NEBRASKA, INC., VNA HOSPICE OF SOUTHWEST IOWA, VISITING NURSE FOUNDATION, VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, AND VISITING NURSE HEALTH SERVICES. USE OF THE FACILITY BY THE FIVE ORGANIZATIONS OVERLAPS. THEREFORE, IT IS DIFFICULT TO QUANTIFY THE COST OF THE PORTION USED BY EACH ORGANIZATION.