2024-10-18T14:50:46-05:00 2023-12-31 WithumSmithBrown PC 1411 BROADWAY 9TH FLOOR NEW YORK NY 10018 990 2023-06-28 932112307 VNS HEALTH BEHAVIORAL HEALTH INC % JACQUELINE GUILFOYLE VNSH 2126094162 220 EAST 42ND STREET 6TH FLOOR NEW YORK NY 10017 KEITH patterson EVP & CFO 2126094162 2024-10-10 true true Scott J Mariani P00642486 9738989494 2023 2024-10-15 13:58:12Z X DANIEL SAVITT 220 EAST 42ND STREET 6TH FLOOR NEW YORK NY 10017 19964940 false X WWW.VNSHEALTH.ORG X 2023 NY TO IMPROVE THE HEALTH AND WELL-BEING OF PEOPLE THROUGH HIGH-QUALTY, COST-EFFECTIVE HEALTHCARE IN THE HOME AND COMMUNITY. 7 6 515 6 0 0 0 0 19964940 0 0 0 0 0 19964940 0 0 0 0 0 18596032 0 0 0 0 6346823 0 24942855 0 -4977915 0 119190 0 5097105 0 -4977915 X VNS HEALTH BEHAVIORAL HEALTH IS PART OF ONE OF THE NATION'S LARGEST NONPROFIT HOME AND COMMUNITY-BASED HEALTH CARE ORGANIZATIONS. WE HELP PEOPLE LIVE, AGE, AND HEAL WHERE THEY FEEL MOST COMFORTABLE. PLEASE REFER TO SCHEDULE O FOR ADDITIONAL INFORMATION. false false 19465966 0 19964940 Purchased services from affiliates. 19465966 true false false false false false false false false false false false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true X 0 0 515 true false false false false false false false false false false false false X 7 6 false false false false true true true true true false false true true true true true true true true false NY X JACQUELINE GUILFOYLE 2126094162 220 EAST 42ND STREET 7TH FLOOR NEW YORK NY 10017 X DANIEL SAVITT DIRECTOR - CEO/PRESIDENT 55.0 0.0 X X 0 2003708 136751 KEITH PATTERSON EVP & CFO 55.0 0.0 X 0 782883 55249 ANDRIA CASTELLANOS EVP & CHIEF OF PROVIDER SVCS 55.0 0.0 X 0 703021 49631 JESSICA FEAR SVP, BEHAVIORAL HEALTH 55.0 0.0 X 117985 246371 66936 JOVITA CRASTA CLINICAL DIRECTOR/PSYCHIATRIST 55.0 0.0 X 132017 218092 33962 CAROLINE WILLIAMS CHIEF PSYCHIATRIST 55.0 0.0 X 101882 178393 63904 ILANA SLAFF-GALATAN PSYCHIATRIST 55.0 0.0 X 108339 199026 27327 FAYE GHIM DIR, FINANCE & BUSINESS OPS 55.0 0.0 X 74108 139028 51788 MANISHA VIJAYARAGHAVAN VP, BEHAVIORAL HEALTH PRGM. 55.0 0.0 X 67157 131121 61545 MICHAEL LASKOFF CHAIR - DIRECTOR 1.0 0.0 X X 0 0 0 DONNA E MCCABE DIRECTOR 1.0 0.0 X 0 0 0 GAYLE ROSENTHAL MD DIRECTOR 1.0 0.0 X 0 0 0 ANDREW N SCHIFF MD DIRECTOR; EX-OFFICIO 1.0 0.0 X 0 0 0 MICHELLE SOTO DIRECTOR 1.0 0.0 X 0 0 0 601488 4601643 547093 4 false true false LAURENCE A PAGNONI ASSOCIATES IN 601 KAPPOCK STREET SUITE 5G RIVERDALE NY 10463 PROJECT MANAGEMENT 125987 1 0 PURCHASED SERVICES FROM AFFILIATES 624100 19964940 19964940 19964940 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19964940 19964940 0 0 0 0 0 0 148694 147467 1227 0 13994526 13878329 116197 502306 498135 4171 3950506 3919167 31339 0 0 0 0 0 0 0 275207 48214 226993 0 101705 66120 35585 153746 153746 0 1357495 1357495 385092 365918 19174 0 48682 48682 0 0 0 234501 11125 223376 SHARED SERVICES 3423823 3423823 AWARDS 60395 22886 37509 MEDICAL SUPPLIES 35683 35683 OTHER EXPENSES 270494 270494 24942855 19465966 5476889 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 119190 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 119190 0 2093485 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3003620 0 5097105 X 0 -4977915 0 0 0 -4977915 0 119190 -4977915 X X false true X true false X 0.00000 0 THIRD PARTY LIABILITY 1200000 DUE TO AFFILIATES 1803620 3003620 X SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS AN AFFILIATE WITHIN VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM FOR THE YEARS ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022; RESPECTIVELY. THE FOLLOWING IS THE TEXT OF THE FOOTNOTE INCLUDED IN THE SYSTEM'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 THAT REPORTS THE SYSTEM'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): VNS HEALTH RECOGNIZES THE FINANCIAL STATEMENTS EFFECTS OF INCOME TAX POSITIONS WHEN THEY ARE MORE LIKELY THAN NOT, BASED ON TECHNICAL MERITS, THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR TAX LIABILITIES THAT NEED TO BE RECORDED AS OF DECEMBER 31, 2023 OR 2022. PLEASE NOTE THAT THIS ORGANIZATION WAS NOT INCLUDED IN THE 2022 AUDITED FINANCIAL STATEMENTS BECAUSE IT WAS INCORPORATED IN 2023. false true false false false false false true false DANIEL SAVITT DIRECTOR - CEO/PRESIDENT 0 1346113 0 445578 0 212017 0 49793 0 86958 0 2140459 0 0 KEITH PATTERSON EVP & CFO 0 568903 0 127500 0 86480 0 20831 0 34418 0 838132 0 0 ANDRIA CASTELLANOS EVP & CHIEF OF PROVIDER SVCS 0 509633 0 105000 0 88388 0 4950 0 44681 0 752652 0 0 JESSICA FEAR SVP, BEHAVIORAL HEALTH 117932 184843 0 60255 53 1273 8916 2118 21793 34109 148694 282598 0 0 JOVITA CRASTA CLINICAL DIRECTOR/PSYCHIATRIST 131724 185056 0 32596 293 440 0 0 14234 19728 146251 237820 0 0 CAROLINE WILLIAMS CHIEF PSYCHIATRIST 101829 152352 0 25956 53 85 3753 3753 21654 34744 127289 216890 0 0 ILANA SLAFF-GALATAN PSYCHIATRIST 108286 171231 0 27710 53 85 2271 2271 8900 13885 119510 215182 0 0 FAYE GHIM DIR, FINANCE & BUSINESS OPS 74073 116840 0 22133 35 55 1660 1660 18021 30447 93789 171135 0 0 MANISHA VIJAYARAGHAVAN VP, BEHAVIORAL HEALTH PRGM. 67157 105763 0 25358 0 0 5760 2771 19209 33805 92126 167697 0 0 CORE FORM, PART VII AND SCHEDULE J TAXABLE COMPENSATION REPORTED HEREIN IS DERIVED FROM 2023 FORMS W-2. SCHEDULE J, PART I; QUESTION 3 THE ORGANIZATION IS AN AFFILIATE WITHIN VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). PLEASE REFER TO THE CORE FORM, PART VI, SECTION B; QUESTION 15 NARRATIVE INCLUDED WITHIN SCHEDULE O WHICH DESCRIBES THE CRITERIA USED BY THE SYSTEM TO ESTABLISH THE COMPENSATION OF CERTAIN INDIVIDUALS INCLUDED WITHIN CORE FORM, PART VII AND SCHEDULE J OF THIS ORGANIZATION'S FORM 990. SCHEDULE J, PART I; QUESTION 4B THE AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN B(III) FOR THE FOLLOWING INDIVIDUALS INCLUDES CURRENT YEAR VESTING IN A DEFERRED COMPENSATION PLAN, AS THE AMOUNTS WERE NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. THE AMOUNTS OUTLINED HEREIN WERE INCLUDED IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL SAVITT, $189,379; KEITH PATTERSON, $63,920 AND ANDRIA CASTELLANOS, $63,442. THE DEFERRED COMPENSATION AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR THE FOLLOWING INDIVIDUALS INCLUDES UNVESTED BENEFITS IN A LONG-TERM INCENTIVE PLAN, WHICH ARE SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THE INDIVIDUALS MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN WAS NOT INCLUDED IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL SAVITT, $44,843; KEITH PATTERSON, $15,881; JESSICA FEAR, $8,916 AND MANISHA VIJAYARAGHAVAN, $2,989. SCHEDULE J, PART I; QUESTION 7 CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2023 WHICH WAS INCLUDED IN SCHEDULE J, PART II, COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. EMPLOYEE BONUSES ARE NON-FIXED PAYMENTS BASED UPON PERFORMANCE. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT. CORE FORM, PART III, QUESTION 1 Effective June 28, 2023, VNS Health Behavioral Health Inc. (VNS Health Behavioral Health), a not-for-profit corporation, was incorporated serving children, adolescents, and families, as well as chronically mentally ill adults and geriatric patients for a wide range of short-term and long-term behavioral treatment programs. Employees previously employed by VNS Health Home Care were transferred to the new entity beginning aUGUST 1 and services were then purchased by VNS Health Home Care for the continuation of services pending transfer of existing contracts to the new entity. VNS HEALTH BEHAVIORAL HEALTH IS PART OF ONE OF THE NATION'S LARGEST NONPROFIT HOME AND COMMUNITY-BASED HEALTH CARE ORGANIZATIONS. INNOVATING IN HEALTH CARE FOR MORE THAN 130 YEARS, OUR COMMITMENT TO HEALTH AND WELL-BEING IS WHAT DRIVES US-WE HELP PEOPLE LIVE, AGE, AND HEAL WHERE THEY FEEL MOST COMFORTABLE, IN THEIR OWN HOMES, CONNECTED TO THEIR FAMILY AND COMMUNITY. VNS HEALTH BEHAVIORAL HEALTH SHARES THIS MISSION OF CHARITY AND PUBLIC BENEFIT WITH VNS HEALTH AND ITS RELATED 501(C)(3) CORPORATIONS AND RECEIVES SIGNIFICANT ASSISTANCE FROM VNS HEALTH FOR ITS PROGRAMS. THIS ASSISTANCE INCLUDES GRANTS OF PHILANTHROPIC DOLLARS (MONIES FROM DONORS AND FROM VNS HEALTH'S OWN RESERVES FOR ITS CHARITABLE AND COMMUNITY INITIATIVES). IN 2023, VNS HEALTH AND ITS AFFILIATES - TOGETHER WITH ITS GENEROUS SUPPORTERS AND COMMUNITY PARTNERS - PROVIDED OVER $66 MILLION IN CHARITABLE CARE AND COMMUNITY IMPACT PROGRAMS, WHICH IMPROVED THE LIVES OF TENS OF THOUSANDS OF NEW YORKERS, YOUNG AND OLD, INCLUDING THE UNINSURED AND UNDERINSURED. CORE FORM, PART V; QUESTION 1 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE ORGANIZATION'S FORM 990 REFLECTS THAT NO FORMS 1099 WERE FILED WITH THE INTERNAL REVENUE SERVICE ("IRS"). VNS HEALTH; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION PAYS OUTSTANDING ACCOUNTS PAYABLE INVOICES ON BEHALF OF THIS ORGANIZATION. IN CONJUNCTION WITH THIS SERVICE, VNS HEALTH ALSO PREPARES AND ISSUES FORMS 1099 TO THESE VENDORS RECEIVING PAYMENTS WHERE APPLICABLE AND FILES THESE FORMS 1099 WITH THE IRS. VNS HEALTH ALLOCATES THESE PAYMENTS TO THE ORGANIZATION VIA AN INTERCOMPANY ACCOUNT. CORE FORM, PART V; QUESTION 15 DURING THE YEAR ENDED DECEMBER 31, 2023, DANIEL M. SAVITT SERVED AS VOTING MEMBER/OFFICER OF THIS ORGANIZATION'S GOVERNING BODY; AN UNCOMPENSATED POSITION. MR. SAVITT WAS EMPLOYED BY AND RECEIVED A FEDERAL FORM W-2 FROM VNS HEALTH; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. HIS COMMON LAW EMPLOYER/EMPLOYEE RELATIONSHIP IS WITH VNS HEALTH. ACCORDINGLY, VNS HEALTH FILED A 2023 FEDERAL FORM 4720 WHICH INCLUDED A REMITTANCE OF EXCISE TAX RELATED TO MR. SAVITT'S COMPENSATION IN EXCESS OF $1M. CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 VNS HEALTH IS THE SOLE MEMBER OF THIS ORGANIZATION. VNS HEALTH HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF DIRECTORS AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. VNS HEALTH'S BOARD OF DIRECTORS HAS AN AUDIT COMMITTEE ("COMMITTEE"). THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO THE COMMITTEE, AS WELL AS, EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY (ITS BOARD OF DIRECTORS) PRIOR TO THE FILING OF THE FEDERAL FORM 990 WITH THE INTERNAL REVENUE SERVICE ("IRS"). AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER SYSTEM INDIVIDUALS ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR THEIR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL. FOLLOWING THIS REVIEW, THE FINAL FORM 990 WAS REVIEWED BY THE COMMITTEE AND PROVIDED TO EACH VOTING MEMBER OF THIS ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. THE ORGANIZATION AND SYSTEM REGULARLY MONITOR AND ENFORCE COMPLIANCE WITH ITS CONFLICT-OF-INTEREST POLICY. THE CONFLICT-OF-INTEREST POLICY GOVERNS CONFLICT OF INTEREST DISCLOSURE AND MONITORING OF ALL VOTING MEMBERS OF THE SYSTEM'S BOARD OF DIRECTORS. THE CONFLICT-OF-INTEREST POLICY IS DESIGNED TO ASSIST THE ORGANIZATION IN EVALUATING ARRANGEMENTS, CONTRACTS OR TRANSACTIONS THAT MAY BENEFIT THE PRIVATE INTEREST OF A DIRECTOR, OFFICER, KEY EMPLOYEE OR THEIR FAMILY MEMBER(S). THE POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE APPLICABLE STATE AND FEDERAL LAWS GOVERNING NONPROFIT CHARITABLE CORPORATIONS. THE SYSTEM'S CHIEF COMPLIANCE & PRIVACY OFFICER REVIEWS THE DISCLOSURE STATEMENTS COMPLETED ANNUALLY BY EACH OFFICER, DIRECTOR, AND KEY EMPLOYEE, AND CONSULTS WITH THE SYSTEM'S EXECUTIVE VICE PRESIDENT, GENERAL COUNSEL & CHIEF RISK OFFICER AS APPROPRIATE. ANY POTENTIAL CONFLICTS ARE VETTED WITH THE SYSTEM'S PRESIDENT/CHIEF EXECUTIVE OFFICER, EXECUTIVE VICE PRESIDENT, GENERAL COUNSEL & CHIEF RISK OFFICER AND, AS APPROPRIATE, THE CHAIR OF THE BOARD OF DIRECTORS. SPECIFIC FOLLOW-UP ACTION IS TAKEN ON A CASE-BY-CASE BASIS. CORE FORM, PART VI, SECTION B; QUESTIONS 13 & 14 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE TAXPAYER DOES NOT HAVE A SEPARATE WHISTLEBLOWER OR DOCUMENT RETENTION AND DESTRUCTION POLICY BUT HAS ADOPTED THE POLICIES AND PROCEDURES SET FORTH BY VNS HEALTH. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS AN AFFILIATE WITHIN VISITING NURSE SERVICE OF NEW YORK AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. VNS HEALTH'S BOARD OF DIRECTORS HAS AN EXECUTIVE COMPENSATION COMMITTEE ("COMMITTEE"). THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE SYSTEM'S PRESIDENT/CHIEF EXECUTIVE OFFICER, EXECUTIVE VICE PRESIDENTS, AND SENIOR VICE PRESIDENTS ("SENIOR MANAGEMENT"). THE COMMITTEE REVIEWS THE "TOTAL COMPENSATION" OF THESE INDIVIDUALS WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE COMMITTEE'S REVIEW IS COMPLETED ON A BIENNIAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE SYSTEM IS REASONABLE. IN ADDITION, THE COMMITTEE CONDUCTS SPORADIC REVIEWS WHEN NEW TOP EXECUTIVES ARE HIRED OR CURRENT EXECUTIVES TAKE ON ADDITIONAL RESPONSIBILITIES. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION AND SYSTEM TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION FOR SENIOR MANAGEMENT. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS EACH OF WHO ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE RELIED UPON APPROPRIATE COMPARABLE DATA; SPECIFICALLY, THE COMMITTEE OBTAINED A WRITTEN COMPENSATION STUDY FROM AN INDEPENDENT FIRM WHICH SPECIALIZES IN EXECUTIVE COMPENSATION AND BENEFITS THROUGHOUT THE UNITED STATES. THE COMMITTEE ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE COMPENSATION COMMITTEE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE COMMITTEE AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS ONLY APPLIES TO CERTAIN SENIOR MANAGEMENT, INCLUDING BUT NOT LIMITED TO, THE PRESIDENT & CHIEF EXECUTIVE OFFICER, EXECUTIVE VICE PRESIDENTS AND SENIOR VICE PRESIDENTS. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990 ARE REVIEWED IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, EMPLOYEE REVIEWS, EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW YORK. IN ADDITION, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CORE FORM, PART VII AND SCHEDULE J CORE FORM, PART VII AND SCHEDULE J REFLECT CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM THIS ORGANIZATION OR A RELATED ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THE ORGANIZATION OR THE RELATED ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF DIRECTORS. CORE FORM, PART VII, SECTION A, COLUMN B THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). CERTAIN BOARD OF DIRECTOR MEMBERS AND OFFICERS INCLUDED WITHIN CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE SYSTEM. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF DIRECTORS OF OTHER RELATED ORGANIZATIONS WITHIN THE SYSTEM, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY THE SAME AS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, PAID OFFICERS OR KEY EMPLOYEES, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF THE SYSTEM; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART XII; QUESTION 2 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. VNS HEALTH'S BOARD OF DIRECTORS HAS AN AUDIT COMMITTEE ("COMMITTEE"). AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM FOR THE YEARS ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022; RESPECTIVELY AND ISSUED A CONSOLIDATED FINANCIAL STATEMENT WITH CONSOLIDATING SCHEDULES BY ENTITY. AN UNMODIFIED OPINION WAS ISSUED EACH YEAR BY THE INDEPENDENT CPA FIRM. THE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. PLEASE NOTE THAT THIS ORGANIZATION WAS NOT INCLUDED IN THE 2022 AUDITED FINANCIAL STATEMENTS BECAUSE IT WAS INCORPORATED IN 2023. VISITING NURSE SERVICE OF NEW YORK 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 133189926 HEALTH SVCS. NY 501(C)(3) 12,II-FI NA false VNS CHOICE 220 EAST 42ND STREET 7TH FL NEW YORK NY 10017 133951057 CAPITATED PG. NY 501(C)(3) 10 VCCDC true VNS CONTINUING CARE DEVELOPMENT CORP 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 133974198 HEALTH SVCS. NY 501(C)(3) 12,III-FI VNSNY true VNS CHOICE COMMUNITY CARE 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 320053323 HEALTH SVCS. NY 501(C)(3) 10 VNS CHOICE true VNS OF NEW YORK HOSPICE CARE 220 EAST 42ND STREET 7TH FL NEW YORK NY 10017 300006817 HEALTH SVCS. NY 501(C)(3) 10 VNSNY true NEW PARTNERS INC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 133885148 HEALTH SVCS. NY 501(C)(3) 10 VNSNY true FAMILY CARE SERVICES INC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 133213081 HEALTH SVCS. NY 501(C)(3) VNSNY true VISITING NURSE SVC OF NY HOME CARE II 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 131624211 HEALTH SVCS. NY 501(C)(3) 10 VNSNY true VNSNY CARE MANAGEMENT IPA INC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 843621396 INACTIVE NY 501(C)(3) VNSNY true VNS HEALTH MSO 220 EAST 42ND STREET NY NY 10017 871804245 HEALTH MGMT. NY NA MEDICAL CARE AT HOME PC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 264175570 HEALTH SVCS. NY NA C CORP. false VNS HEALTH HOLDINGS INC 220 EAST 42ND STREET NEW YORK NY 10017 874013159 HOLDING COMPANY NY VNSNY C CORP. 0 0 0.00000 true VNS HEALTH SERVICES IPA INC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 932456604 HEALTH SVCS. NY VNSNY C CORP. 0 0 0.00000 true false false false false false false false false false false false true false true true false false false true VISITING NURSE SERVICE OF NY HOME CARE II L 17334674 COST MEDICAL CARE AT HOME PC L 2630266 COST SCHEDULE R, PART V THIS ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). FUNDS ARE ROUTINELY TRANSFERRED BETWEEN AFFILIATES AND BUSINESS ACTIVITIES ARE COMMON ON BEHALF OF THE SYSTEM'S AFFILIATES, INCLUDING THIS ORGANIZATION. THESE TRANSACTIONS MAY BE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND OTHER AFFILIATES. THE SYSTEM ENTITIES WORK TOGETHER TO DELIVER HIGH-QUALITY, COST-EFFECTIVE HEALTHCARE AND WELLNESS SERVICES TO THEIR COMMUNITIES REGARDLESS OF ABILITY TO PAY AND IN FURTHERANCE OF CHARITABLE TAX-EXEMPT PURPOSES.