2024-11-14T15:15:24-06:00 2023-12-31 WITHUMSMITHBROWNPC 331 NEWMAN SPRINGS RD STE 125 RED BANK NJ 077016765 990 2023-01-01 340714722 VISITING NURSE ASSOCIATION OF CLEVELAND % KEVIN G ROGERS VISI 2169311300 925 KEYNOTE CIRCLE THIRD FLOOR BROOKLYN HEIGHTS OH 44131 KEVIN G ROGERS CFO 7322246968 2024-11-15 true true MICHAEL A SERLUCO CPA P00960315 7328423113 2024-11-15 2023 2024-10-15 13:58:12Z CHRISTOPHER RINN CEO 3600 STATE ROUTE 66 FLOOR 4 NEPTUNE NJ 07753 11574387 false X WWW.VNAOHIO.ORG X 1902 OH TO PROVIDE COMPASSIONATE, INNOVATIVE AND EFFECTIVE COMMUNITY-BASED CARE THAT PROMOTES, HEALTH, INDPENDENCE AND DIGNITY TO THOSE WE SERVE IN THE NORTHEST AND CENTRAL OHIO. 5 0 164 0 0 0 2787588 1544773 10276612 9184763 0 443302 234908 374627 13299108 11547465 0 0 0 0 9617586 8084761 0 0 0 4119992 3221991 13737578 11306752 -438470 240713 15526389 12055802 10050772 6339472 5475617 5716330 X TO PROVIDE COMPASSIONATE, INNOVATIVE AND EFFECTIVE COMMUNITY-BASED CARE THAT PROMOTES HEALTH, INDEPENDENCE AND DIGNITY TO THOSE WE SERVE IN THE NORTHEAST AND CENTRAL OHIO. false false 5581027 9184763 THE VNA HEALTH GROUP AND ITS AFFILIATES, INCLUDING VISITING NURSE ASSOCIATION OF CLEVELAND, PROVIDED HOME HEALTH, HOSPICE AND COMMUNITY BASED SERVICES TO THE PEOPLE IN ITS SERVICE AREA. DURING 2023, APPROXIMATELY 819,000 VISITS WERE PROVIDED TO OVER 41,500 INDIVIDUALS WHO RECEIVED HOME HEALTH CARE, HOSPICE, AND OTHER HEALTHCARE SERVICES FROM THE ORGANIZATION AND ITS AFFILIATED ENTITIES. Our innovative, programmatic Institutes focus on three critical cores of VNA Health Group: health of children and their families; coordination of care enhanced by technology; and care for patients with serious, chronic and end-stage illness. Each institute has an expert thought leader and is providing enhanced access, care and services for patients, their families and our communities. Our Advanced Care Institute helps patients with late-stage, chronic illnesses stay at home comfortably with support from family, a visiting physician, and A palliative care team. Our goal is to educate clinicians, communities, patients and their families on best practices in chronic disease and palliative and hospice care. Within the Children and Family Health Institute are three centers focused on helping children and families achieve their highest level of health from pre-natal to adult: the Center for Early Childhood Development and Family Support; the Center for Primary Care and Public Health; and the Center for Pediatric Home Care. The Connected Health Institute spearheads mobile and digital initiatives to improve patient outcomes. With more than 1,500 clinicians, VNA Health Group and its affiliates have the unique opportunity to become a nationally recognized leader in researching, developing, and testing technologies that improve patient care. SIGNIFICANT changes are underway in health care including a dramatic increase in the older adult population, a national movement to contain health costs and expansion in mobile and digital health technologies. VNA Health Group is taking bold steps to reimagine how IT can address these challenges, secure ITS future and improve care for all patients, including the most frail and vulnerable. Our unique organizational structure features joint venture partnerships with the Metrohealth System as well as acquisitions of organizations aligned with VNA's mission. 5581027 true true false true false false false false false true true false true true true true false true false true 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 16 0 true 164 true false false false false false false false false false false false false X 5 0 true true true false true true true true true false false true true true true true true true true false OH X KEVIN G ROGERS 7322246968 3600 STATE ROUTE 66 FLOOR 4 NEPTUNE NJ 07753 X DR NABIL CHEHADE TRUSTEE 2.0 0.0 X 0 790143 223886 JULIE JACONO CHAIR 5.0 0.0 X X 0 636806 47894 PETER GAYLORD MBA CFO/COO 10.0 45.0 X X 0 563325 90311 CHRISTOPHER RINN VICE CHAIR/CEO 10.0 50.0 X X 0 293954 61884 TOM LOWENKAMP TRUSTEE 2.0 0.0 X 0 197269 47746 RENEE COUGHLIN OH CHIEF OPERATING OFFICER 40.0 0.0 X 181719 0 18161 BETSY FRONTINO OH ONA RN - REGULAR 40.0 0.0 X 114075 0 11576 LORI LABAS OH - PHYSICAL THERAP EXE 40.0 0.0 X 106514 0 19104 JULIE CHRISTINE SCHRECENGOST OH ONA RN - REGULAR 40.0 0.0 X 105590 0 19420 JENNIFER KOBA-NELSON DIRECTOR, HOMECARE 40.0 0.0 X 102711 0 6094 610609 2481497 546076 7 false true false VNA HEALTH GROUP INC 3600 STATE ROUTE 66 FLOOR 4 NEPTUNE NJ 07753 MANAGEMENT SERVICES 1952050 1 0 9200 1134110 24077 377386 1544773 NET PATIENT SERVICE REVENUE 621610 9184763 9184763 9184763 443302 443302 0 0 0 0 0 0 68959 9200 26922 42037 42037 0 0 0 0 0 0 ALLOCATED COSTS 332590 332590 332590 11547465 9517353 0 485339 0 0 0 0 0 0 6520854 3855062 2665792 0 1049791 620626 429165 514116 303940 210176 1952050 1952050 0 0 0 0 0 129442 76525 52917 6997 6997 266676 157656 109020 0 0 65496 38721 26775 262346 155096 107250 0 20566 12158 8408 0 0 126261 74644 51617 155926 92182 63744 MEDICAL SUPPLIES 152654 152654 EQUIPMENT RENTALS 60466 35747 24719 STORAGE/ARCHIVE 12935 12935 COMMUNITY AWARENESS 5079 3003 2076 5097 3013 2084 11306752 5581027 5725725 0 750 0 0 0 92431 11484 1605432 1101781 0 0 0 0 0 0 0 0 556349 256170 5624183 5320714 429730 303469 0 0 0 0 5887776 6331078 0 0 6953921 4051820 15526389 12055802 1382840 895847 0 0 259776 326026 0 0 0 0 0 0 0 0 0 0 8408156 5117599 10050772 6339472 X -412159 -614748 5887776 6331078 5475617 5716330 15526389 12055802 240713 X false true X true false X 404638 1686503 819548 2787588 1544773 7243050 0 0 404638 1686503 819548 2787588 1544773 7243050 0 7243050 627565 542628 525419 0 443302 2138914 0 82790 124579 178019 234908 374627 994923 10376887 0.69800 0.79553 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true false false false SCH C, PART II-B, LINE 1 THE ORGANIZATION DID NOT ENGAGE IN ANY LOBBYING ACTIVITIES AND HAS NOT INCURRED ANY DIRECT LOBBYING EXPENSES. AS A RESULT, NO LOBBYING AMOUNTS ARE DISCLOSED ON THE ACCOMPANYING STATEMENT OF FUNCTIONAL EXPENSES OR IN PART II-B OF SCHEDULE C. HOWEVER, THE ORGANIZATION AND ITS AFFILIATES RECEIVE A SUBSTANTIAL PORTION OF ITS REVENUES FROM THE MEDICARE PROGRAM AND FROM GRANTS AND CONTRACTS ISSUED BY FEDERAL, STATE AND LOCAL AGENCIES. THE HEALTH CARE INDUSTRY IS CONTINUALLY SUBJECT TO LEGISLATIVE CHANGES AND ADJUSTMENTS TO GOVERNMENT EXPENDITURES SUPPORTING HEALTH RELATED PROGRAMS. REPRESENTATIVES OF THE ORGANIZATION AND ITS AFFILIATES HAVE PARTICIPATED IN MEETINGS AND DISCUSSIONS WITH APPROPRIATE OFFICIALS TO EDUCATE THEM ON THE FINANCIAL AND ADMINISTRATIVE IMPACTS OF PROPOSED CHANGES. IN FACT, THE PRESIDENT/CEO AND OTHERS FROM THE SENIOR MANAGEMENT TEAM OF VISITING NURSE ASSOCIATION HEALTH GROUP AND THE ORGANIZATION ARE INVOLVED AS HOME CARE AND HOSPICE ADVOCATES FOR NATIONAL AND STATE ORGANIZATIONS. THEY INTERACT WITH PUBLIC OFFICIALS AND ELECTED MEMBERS OF CONGRESS ON THE ISSUES RELATED TO HOME HEALTH AND HOSPICE CARE. IN ADDITION, A PORTION OF MEMBERSHIP DUES PAID TO INDUSTRY ASSOCIATIONS BY THE ORGANIZATION AND ITS AFFILIATES ARE RELATED TO LOBBYING ACTIVITIES PERFORMED BY SUCH INDUSTRY ASSOCIATIONS ON BEHALF OF THEIR MEMBERS. 5887776 443302 6331078 7414260 -1526484 5887776 6888840 525419 7414259 6346212 542628 6888840 5718648 627565 6346213 1.00000 false false 827185 571346 255839 4796998 4749368 47630 303469 PERPETUAL TRUSTS 6331078 F 6331078 DUE FROM AFFILIATES 3784682 RIGHT OF USE ASSET 267138 4051820 0 DUE TO AFFILIATES 4583578 THIRD PARTY PAYORS 75287 LEASE INCENTIVE OBLIGATION 0 LEASE LIABILITY - SHORT-TERM 176810 LEASE LIABILITY - LONG-TERM 281924 5117599 X 9970053 9970053 1577412 1577412 11547465 10172642 10172642 1134110 1134110 11306752 PART V, LINE 4 THE INCOME GENERATED FROM THE PERMANENT ENDOWMENT FUNDS OF THE ORGANIZATION IS TO BE UTILIZED TO SUPPORT THE MISSION AND RELATED PROGRAMS OF ITS AFFILIATED ORGANIZATIONS. PART X, LINE 2 THE FOLLOWING REPRESENTS THE FIN 48 (ASC 740) FOOTNOTE DISCLOSURE INCLUDED IN THE COMBINED AUDITED FINANCIAL STATEMENTS OF VISITING NURSE ASSOCIATION HEALTHCARE PARTNERS OF OHIO AND AFFILIATES FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022: The Organization's accounting policy is to evaluate uncertain tax positions in accordance with professional accounting standards. Pursuant to the guidance in the standards, the Organization has determined that no unrecognized tax benefits exist as of December 31, 2023 and 2022 and does not expect this determination to change significantly over the next 12 months. The Organization has not incurred any income tax related penalties or interest for the years ended December 31, 2023 and 2022. Should any such penalties and interest be incurred, the Organization's policy would be to recognize them as operating expenses. PART XI, LINE 4b REVENUE PER RETURN NOT ON AFS: DEFICIT COVERAGE FROM PARENT: $1,134,110 CHANGE IN BENEFICIAL INTEREST IN PEREPETUAL TRUSTS 443,302 TOTAL $1,577,412 PART XII, LINE 4b EXPENSES PER RETURN NOT ON AFS: DEFICIT COVERAGE FROM PARENT: $1,134,110 TREASURES OF CL 78159 9200 68959 0 0 15701 11180 0 0 0 0 0 0 1 0 0 0 0 0 41 78159 9200 68959 0 0 15701 11221 26922 42037 X X X X X false true false false false false false true false CHRISTOPHER RINN VICE CHAIR/CEO 0 293954 0 0 0 0 0 54855 0 7029 0 355838 0 0 PETER GAYLORD MBA CFO/COO 0 478325 0 85000 0 0 0 67209 0 23102 0 653636 0 0 JULIE JACONO CHAIR 0 479148 0 156353 0 1305 0 46200 0 1694 0 684700 0 0 DR NABIL CHEHADE TRUSTEE 0 544997 0 242774 0 2372 0 176059 0 47827 0 1014029 0 0 TOM LOWENKAMP TRUSTEE 0 164558 0 31653 0 1058 0 28234 0 19512 0 245015 0 0 RENEE COUGHLIN OH CHIEF OPERATING OFFICER 168732 0 12987 0 0 0 2215 0 15946 0 199880 0 0 0 PART I, LINE 4B PETER GAYLORD, MBA AND CHRISTOPHER RINN, OFFICERS, PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE AMOUNTS BELOW WERE ACCRUED DURING THE YEAR, NOT INCLUDED IN THE 2023 FORM W-2 AND ARE REPORTED IN PART II AS DEFERRED COMPENSATION. PETER GAYLORD, MBA $54,099 CHRISTOPHER RINN $50,769 PART I, LINE 7 members of the organization's SENIOR MANAGEMENT ARE ELIGIBLE FOR a management incentive performance (MIP) salary adjustment. THE MIP is RECOMMENDED BY THE ORGANIZATION'S COMPENSATION COMMITTEE AND APPROVED BY THE BOARD AFTER CONSIDERATION OF COMPENSATION ARRANGEMENTS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR SIMILAR SERVICES, COMPENSATION SURVEYS, AND OTHER MATTERS TO DETERMINE THAT NO MORE THAN REASONABLE COMPENSATION IS PAID. The overall bonus pool is calculated based on company performance in several categories (financial, quality, engagement). Within those categories, goals for different metrics (EBIDA, cash days on hand, 30 day readmissions, employee satisfaction) are established at the beginning of the year and assigned a weight. Senior leadership considers an individual's performance to determine how much to award each employee based on the overall size of the bonus pool. THE mip PAYMENTS ARE REPORTED IN PART II. PART VI, SECTION A, LINES 2, 6, 7A & 7B THE ORGANIZATION IS AN OH NONPROFIT CORPORATION CONTROLLED BY ITS TWO (2) MEMBERS, VISITING NURSE ASSOCIATION HEALTH GROUP, INC. AND THE METROHEALTH SYSTEM. THE ORGANIZATION IS GOVERNED AND CONTROLLED BY A BOARD OF TRUSTEES GENERALLY CONSISTING OF INDIVIDUALS APPOINTED BY ITS TWO (2) MEMBERS. THE TRUSTEES OF THE ORGANIZATION ARE ALSO OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES OF THE MEMBER ORGANIZATIONS. THE MEMBERS ALSO MAINTAIN CERTAIN RIGHTS AND POWERS OVER SELECTED DECISIONS MADE BY THE BOARD OF TRUSTEES. SUCH DECISIONS WHICH ARE SUBJECT TO APPROVAL BY THE MEMBERS INCLUDE CHANGES TO THE GOVERNING DOCUMENTS, DISSOLUTION OF THE ORGANIZATION, MERGER OR ASSET ACQUISITION AND/OR DISPOSAL PLANS, BUDGET APPROVALS, DEBT ACQUISITION AND APPOINTMENT OR TERMINATION OF THE CHIEF EXECUTIVE OF THE ORGANIZATION. PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS ENTERED INTO A MANAGEMENT SERVICES AGREEMENT WITH VISITING NURSE ASSOCIATION HEALTH GROUP, INC. TO PERFORM CERTAIN MANAGEMENT DUTIES. SUCH SERVICES INCLUDE, AMONG OTHER ITEMS, THE PREPARATION OF ANNUAL BUDGETS; THE EXECUTION AND IMPLEMENTATION OF ALL POLICIES AND DIRECTIVES OF THE BOARD OF TRUSTEES; THE ESTABLISHMENT OF RATES AND CHARGES FOR SERVICES RENDERED; THE MAINTENANCE OF ALL PROPER AND APPROPRIATE BOOKS AND RECORDS REGARDING THE BUSINESS AND OPERATIONS; THE PAYMENT OF ALL BILLS FOR SERVICES RENDERED TO THE ORGANIZATION; THE ISSUANCE OF ALL BILLS FOR SERVICES RENDERED; THE PROVISION OF ALL GENERAL ADMINISTRATIVE SERVICES; THE PROPER MAINTENANCE AND IMPLEMENTATION OF ALL NECESSARY AND APPROPRIATE PAYROLL AND HUMAN RESOURCE RECORDS; THE PROVISION OF FINANCIAL AND OTHER REPORTS WITH RESPECT TO THE OPERATIONS OF THE ORGANIZATION; AND THE TIMELY PREPARATION AND SUBMISSION OF COST REPORTS, TAX RETURNS AND OTHER SUCH FILINGS AND SUBMISSIONS AS MAY BE REQUIRED UNDER APPLICABLE LAW. PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES OF THE ORGANIZATION HAS DELEGATED RESPONSIBILITY FOR REVIEWING THE FORM 990 TO THE AUDIT COMMITTEE OF THE ORGANIZATION. PRIOR TO THE FINAL COMPLETION OF THE FORM, A COPY OF THE 990 WAS REVIEWED BY THE AUDIT COMMITTEE OF THE ORGANIZATION AND PROVIDED TO THE BOARD OF TRUSTEES. PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE TO ADDRESS ANY AND ALL CONFLICTS THAT ARISE, ARE REPORTED OR ARE OTHERWISE DISCOVERED. ON AN ANNUAL BASIS, ALL MEMBERS OF THE BOARD OF TRUSTEES ALONG WITH ALL MEMBERS OF THE MANAGEMENT TEAM AND CERTAIN OTHER EMPLOYEES ARE PROVIDED A CURRENT COPY OF THE POLICY AND ARE ALSO REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. THESE QUESTIONNAIRES ARE REVIEWED BY THE PRESIDENT/CEO AND CHIEF COMPLIANCE OFFICER TO IDENTIFY THE NUMBER, MAGNITUDE AND NATURE OF ALL DISCLOSED CONFLICTS. ANY CONFLICTS ARE THEN REFERRED TO THE BOARD OF TRUSTEES FOR DISCUSSION AND RESOLUTION. PART VI, SECTION B, LINE 15 VNA HEALTH GROUP, INC. (GROUP) HAS A COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES THAT IS RESPONSIBLE FOR REVIEWING AND APPROVING THE COMPENSATION OF THE CEO AND ALL VICE PRESIDENTS OF THE GROUP AND ITS AFFILIATED ORGANIZATIONS. ON AN ANNUAL BASIS, THIS COMMITTEE REVIEWS THE TOTAL COMPENSATION LEVELS FOR EACH EXECUTIVE. IN ADDITION, INDUSTRY COMPENSATION COMPARISONS ARE MADE BASED UPON DATA PROVIDED BY VARIOUS SOURCES INCLUDING PERIODIC INDEPENDENT THIRD PARTY CONSULTANT REVIEWS. PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. 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