2023-10-26T14:21:27-05:00 2022-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2022-01-01 470690846 VISITING NURSE FOUNDATION 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 2890782 0 X WWW.VNATODAY.ORG X 1986 NE TO AID VISITING NURSE ASSOCIATION OF THE MIDLANDS AND VISITING NURSE HEALTH SERVICES BY THE SOLICITATION OF GIFTS, GRANTS, DEVICES AND BEQUESTS EXCLUSIVELY FOR THE USE OF THE ORGANIZATIONS OR THEIR PROGRAMS AND SERVICES. THE VISITING NURSE ASSOCIATION OF THE MIDLANDS PROVIDES HEALTHCARE SERVICES ON A NONDISCRIMINATORY BASIS AND IN AN ENVIRONMENT WHICH IS RESPONSIVE TO THE UNIQUE NEEDS OF ITS PATIENTS. VISITING NURSE HEALTH SERVICES PROVIDES SERVICES IN THE FOLLOWING AREAS ON A NONDISCRIMINATORY BASIS: PUBLIC HEALTH NURSING, COMMUNITY CLINICS AND SCHOOL HEALTH. THE MISSION OF THESE ORGANIZATIONS IS TO DELIVER COMMUNITY-BASED CARE THAT PROVIDES PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. 5 4 0 100 0 0 358471 300782 0 0 265436 391956 -20513 -10634 603394 682104 79982 88650 0 0 0 0 0 0 203659 196992 641580 276974 730230 326420 -48126 11482510 19584732 6073956 17399615 5408554 2185117 DELIVERING COMMUNITY-BASED CARE THAT PROVIDES PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. 0 0 371626 86650 PROVIDE SUPPORT FOR VISITING NURSE HEALTH SERVICES VIA CONTRIBUTION, GIFTS, ETC. 66259 2000 PROVIDE SUPPORT FOR VISITING NURSE ASSOCIATION OF POTTAWATTAMIE CITY, IA VIA CONTRIBUTIONS, GIFTS, ETC. 437885 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 3 0 1 0 0 0 0 0 0 1 1 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 5.00 50.00 X X 0 322046 30989 DAVID VANLANDINGHAM VP FINANCE/CFO 5.00 50.00 X 0 165941 17522 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 0 487987 48511 0 0 1 0 0 115307 86650 98825 300782 564928 564928 1973577 2146549 -172972 -172972 -172972 51495 115307 62129 -10634 -10634 682104 0 0 381322 88650 88650 582058 349235 87308 145515 1378 1378 10520 10520 36366 36366 1320 1320 3510 3510 5604 5604 DUES AND SUBSCRIPTIONS 824 824 730230 437885 88686 203659 187527 161153 29994 25409 20574 569 3555 2000 3000 0 3000 3000 11237860 19392601 11482510 19584732 3474 6000 6070482 17393615 6073956 17399615 X 4697214 1500677 711340 684440 5408554 2185117 11482510 19584732 -48126 -3175311 0 X X 0 1 X 1 1 1 X X 5 VISITING NURSE ASSOCIATION OF THE MIDLANDS 470690207 7 1 0 0 VISITING NURSE HEALTH SERVICES 470690286 7 0 86650 0 THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY IOWA 420681048 7 0 2000 0 EASTER SEAL SOCIETY OF NEBRASKA INC 470457872 7 0 0 0 VNA HOSPICE OF SOUTHWEST IOWA 470733773 10 0 0 0 5 88650 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART IV, SECTION A, LINE 1: THE ARTICLES OF INCORPORATION STATE THAT VISITING NURSE FOUNDATION SUPPORTS THE VISITING NURSE ASSOCIATION OF OMAHA, ENTITIES AFFILIATED WITH THE VISITING NURSE ASSOCIATION OF OMAHA, AND ENTITIES AFFILIATED WITH THE VISITING NURSE FOUNDATION. THE VISITING NURSE ASSOCIATION OF OMAHA HAS CHANGED ITS NAME TO VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM). ENTITIES AFFILIATED WITH VNAM AND WITH THE VISITING NURSE FOUNDATION INCLUDE VISITING NURSE HEALTH SERVICES, VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, EASTER SEAL SOCIETY OF NEBRASKA, INC AND VNA HOSPICE OF SOUTHWEST IOWA. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 578904 21432 20054 1378 578904 578904 17921 16914 1007 578904 578904 14919 12840 2079 578904 578904 19158 16914 2244 578904 578904 19443 17054 2389 578904 0.00000 1.00000 0.00000 0 0 3000 3000 3000 DUE TO RELATED ORGANIZATION 17393615 17393615 X PART V, LINE 4: THE FOUNDATION HOLDS A PERMANENT ENDOWMENT TO BE MAINTAINED IN PERPETUITY TO GENERATE INCOME TO SUPPORT THE OPERATIONS OF VISITING NURSE FOUNDATION AND ITS AFFILIATED ENTITIES. 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. ART & SOUP 137197 113248 23949 1320 48158 125TH ANNIV 14339 2059 12280 1115 3250 7609 1 15266 15266 677 166802 115307 51495 2435 3250 56444 62129 -10634 1 VISITING NURSE HEALTH SERVICES 12565 WEST CENTER ROAD SUITE 100 OMAHA NE 68144 470690286 501(C)(3) 86650 0 FINANCIAL ASSISTANCE FOR OPERATIONS. 1 0 PART I, LINE 2: VISITING NURSE FOUNDATION ONLY MAKES GRANTS TO VISITING NURSE HEALTH SERVICES (VNHS), THE ORGANIZATION IT WAS FORMED TO SUPPORT, AND TO OTHER 501(C)(3) ORGANIZATIONS CONTROLLED BY VNHS. FUNDS ARE ONLY USED BY THESE SUPPORTED ORGANIZATIONS TO FURTHER THEIR EXEMPT PURPOSE MISSIONS. 0 0 0 0 0 0 0 0 0 JAMES SUMMERFELT PRESIDENT & CEO 0 281386 0 39115 0 1545 0 7371 0 23618 0 353035 0 0 DAVID VANLANDINGHAM VP FINANCE/CFO 0 164555 0 0 0 1386 0 5122 0 12400 0 183463 0 0 PART I, LINE 3 THE VISITING NURSE FOUNDATION (VNF) DOES NOT PAY COMPENSATION TO A CEO OR EXECUTIVE DIRECTOR. VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM) PAYS THE COMPENSATION OF JAMES SUMMERFELT WHO SERVES AS THE TOP MANAGEMENT OFFICIAL OF VISITING NURSE FOUNDATION. VNAM UTILIZED THE FOLLOWING FOR DETERMINING HIS COMPENSATION: FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY AND APPROVAL BY THE BOARD. 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 FOUNDATION BOARD MEMBERS ARE SELECTED BY THE 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 FOUNDATION'S 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 VISITING NURSE FOUNDATION WILL SHARE THE FORM 990 WITH THE GOVERNING BODY PRIOR TO SUBMISSION. IF A REGULARLY SCHEDULED MEETING DOES NOT OCCUR BEFORE THE FORM 990 DEADLINE FOR SUBMISSION, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL MEET, REVIEW THE 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 THE 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 ON 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 FOUNDATION (VNF) SHARES ITS FACILITY, ITS EMPLOYEES AND OTHER EXPENSES WITH FIVE RELATED ORGANIZATIONS: VISITING NURSE ASSOCIATION OF THE MIDLANDS, VISITING NURSE HEALTH SERVICES, VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, EASTER SEAL SOCIETY OF NEBRASKA, INC., AND VNA HOSPICE OF SOUTHWEST IOWA. VNF PAYS MANAGEMENT FEES TO THOSE ORGANIZATIONS. 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 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 OF 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. VISITING NURSE ASSOCIATION OF THE MIDLANDS 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470690207 HOME CARE, HOSPICE, PHARMACY NE 501(C)(3) LINE 7 VISITING NURSE HEALTH SERVICES 1 VISITING NURSE HEALTH SERVICES 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470690286 COMMUNITY, PUBLIC HEALTH NE 501(C)(3) LINE 7 N/A 0 VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY 822 S MAIN SUITE 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 DISABILITY ASSISTANCE 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 1 0 1 1 1 1 1 1 VISITING NURSE ASSOCIATION OF THE MIDLANDS P 582058 FAIR MARKET VALUE VISITING NURSE ASSOCIATION OF THE MIDLANDS E 11448514 FAIR MARKET VALUE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY R 53899 FAIR MARKET VALUE SCHEDULE R, PAGE 3, PART V, LINE 2: VISITING NURSE FOUNDATION SHARES ITS FACILITY WITH FIVE AFFILIATES, EASTER SEAL SOCIETY OF NEBRASKA, INC., VISITING NURSE ASSOCIATION OF THE MIDLANDS, VNA HOSPICE OF SOUTHWEST IOWA, 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.