2024-08-28T11:38:27-05:00 2023-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2023-01-01 470690286 THE VISITING NURSE HEALTH SERVICES VISI 4023425566 12565 WEST CENTER ROAD 100 OMAHA NE 68144 CAROLE PATRICK PRESIDENT & CEO 4029304064 2024-08-28 1 1 MEGAN L KOZIOL CPA P01544037 4023302660 2024-08-28 2023 2024-08-08 14:25:15Z X CAROLE PATRICK 12565 WEST CENTER ROAD 100 OMAHA NE 68144 3384755 0 X WWW.VNATODAY.ORG X 1986 NE TO FOSTER THE DIGNITY AND WELL-BEING OF THE RESIDENTS OF OUR COMMUNITIES. 14 13 106 18 0 0 3387832 2273636 1421041 1111119 0 0 0 0 4808873 3384755 270146 173578 0 0 2947448 2844566 0 0 0 1310220 1380265 4527814 4398409 281059 -1013654 1978413 1321855 748227 1105323 1230186 216532 DELIVERING COMMUNITY-BASED CARE THAT PROVIDES PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. 0 0 2231262 173578 488693 FAMILY SUPPORT WHICH INCLUDES MULTIDISCIPLINARY (PUBLIC HEALTH NURSING, SOCIAL WORK, FAMILY SUPPORT) HOME VISITATION SERVICES TO VULNERABLE AND AT-RISK FAMILIES (FOCUSED ON PREGNANT TEENS, WOMEN WITH INFANTS AND YOUNG CHILDREN). CARE MAY BE PROVIDED IN HOMES, HOMELESS SHELTERS, OR WHEREVER THE FAMILY RESIDES. 1446181 439457 CONTRACT/PRIVATE PAY WHICH INCLUDES COMMUNITY-BASED SERVICES THAT SERVE A SPECIFIC POPULATION WITH A FOCUS ON PREVENTIVE HEALTH ACTIVITIES. INCLUDES SCHOOL HEALTH, ANNUAL COMMUNITY FLU CAMPAIGN, AND PRIVATE DUTY COMPANION SERVICES TO SENIORS. 695517 182969 HOME CARE WHICH INCLUDES BOTH SKILLED (NURSING, THERAPIES, SOCIAL WORK) AND NON-SKILLED SERVICES (HOME HEALTH AIDE AND HOMEMAKER) PROVIDED TO THE POOR, FRAIL, ELDERLY AND DISABLED WHO ARE NOT ELIGIBLE FOR COVERED SERVICES (MEDICARE, ETC) BUT NEED ASSISTANCE WITH DAILY ACTIVITIES IN ORDER TO REGAIN HEALTH AND/OR STAY SAFE AND WELL IN THEIR HOMES. 4372960 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 8 0 1 106 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 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 THRU 9/23 5.00 45.00 X X 0 246691 21515 DAVID VANLANDINGHAM VP FINANCE/CFO 5.00 45.00 X 0 169894 12556 CAROLE PATRICK PRESIDENT & CEO 5.00 45.00 X X 0 149238 11950 SANDRA SPICCIATI VP HEALTH SERVICES 30.00 10.00 X 115414 0 5096 JASON HANSEN CHAIR 1.00 4.00 X X 0 0 0 ELIZABETH MURPHY VICE CHAIR 1.00 4.00 X X 0 0 0 RICHARD SECOR SECRETARY 1.00 4.00 X X 0 0 0 SEAN WINEKAUF TREASURER 1.00 4.00 X X 0 0 0 KAREN BRUZZANO DIRECTOR 1.00 0.00 X 0 0 0 KELLY BUTTS-ELSTON DIRECTOR 1.00 0.00 X 0 0 0 HARRIS FRANKEL MD DIRECTOR 1.00 0.00 X 0 0 0 CRAIG FLANAGAN DIRECTOR 1.00 0.00 X 0 0 0 SUE NUSS DIRECTOR 1.00 0.00 X 0 0 0 ROGER KOBAYASHI DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM FOLEY DIRECTOR 1.00 0.00 X 0 0 0 JENNY JACOBSEN DIRECTOR 1.00 0.00 X 0 0 0 JEANNE RICE DIRECTOR 1.00 0.00 X 0 0 0 FAWN BOTTOLFSON DIRECTOR THRU 6/23 1.00 0.00 X 0 0 0 MARCOS RODRIGUEZ DIRECTOR THRU 6/23 1.00 0.00 X 0 0 0 JESSIE FECHNER DIRECTOR THRU 11/23 1.00 0.00 X 0 0 0 115414 565823 51117 1 0 1 0 0 258705 559235 1455696 2273636 HOME HEALTH CARE SVCS 621610 1066728 1066728 MANAGEMENT SERVICES 561000 44391 44391 1111119 3384755 1111119 0 0 173578 173578 2406893 2406893 53992 53992 202885 202885 180796 180796 815771 815771 1986 1986 100246 79611 20635 79634 78525 1109 74927 74540 387 29641 28072 1569 4754 3917 837 MEDICAL SUPPLIES 257131 257131 PUBLIC RELATIONS 9895 9895 DUES AND SUBSCRIPTIONS 4628 4400 228 MISC 1652 968 684 4398409 4372960 25449 0 932085 638416 806425 509492 166036 121822 62914 45926 20123 13924 10953 6199 1978413 1321855 237959 193618 510268 911705 748227 1105323 X -755554 -1119996 1985740 1336528 1230186 216532 1978413 1321855 -1013654 0 X X 0 1 X 1 1 1 X 2443071 2470936 3656887 3387832 2273636 14232362 2443071 2470936 3656887 3387832 2273636 14232362 3385180 10847182 14232362 8436116 0.76210 0.80350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 578904 19623 18184 1439 578904 578904 21432 20054 1378 578904 578904 17921 16914 1007 578904 578904 14919 12840 2079 578904 578904 19158 16914 2244 578904 0.00000 1.00000 0.00000 0 1 1 20123 13924 6199 6199 INTERCOMPANY PAYABLES 911705 911705 X PART V, LINE 4: THE ENDOWMENT IS HELD BY THE VISITING NURSE FOUNDATION, AN AFFILIATE THAT WAS FORMED TO FURTHER THE MISSION OF THE VISITING NURSE HEALTH SERVICES AND THE VISITING NURSE ASSOCIATION OF THE MIDLANDS. THE ENDOWMENT IS MAINTAINED IN PERPETUITY TO GENERATE INCOME TO SUPPORT THE OPERATIONS OF THE VISITING NURSE HEALTH SERVICES AND THE 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, 2023, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. 1 THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY 822 S MAIN STE 102 COUNCIL BLUFFS IA 51503 420681048 501(C)(3) 0 172997 TO AID IN THE PROGRAMS AND SERVICES INCLUDING HOME HEALTH CARE AND MATERNAL CHILD CARE. 1 0 PART I, LINE 2: AS THE VISITING NURSE HEALTH SERVICES GAVE FUNDING TO RELATED ORGANIZATIONS, VNHS IS ABLE TO MONITOR THE USE AND MAINTAIN RECORDS THAT SUBSTANTIATE THE ASSISTANCE. 0 0 0 0 0 0 0 0 0 JAMES SUMMERFELT PRESIDENT & CEO THRU 9/23 0 245532 0 0 0 1159 0 7330 0 14185 0 268206 0 0 DAVID VANLANDINGHAM VP FINANCE/CFO 0 168749 0 0 0 1145 0 5266 0 7290 0 182450 0 0 CAROLE PATRICK PRESIDENT & CEO 0 148547 0 0 0 691 0 4660 0 7290 0 161188 0 0 PART I, LINE 3 THE VISITING NURSE HEALTH SERVICES (VNHS) DOES NOT PAY COMPENSATION TO A CEO OR EXECUTIVE DIRECTOR. THE VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM) PAYS THE COMPENSATION OF JAMES SUMMERFELT AND CAROLE PATRICK WHO SERVED AS THE TOP MANAGEMENT OFFICIALS OF THE VISITING NURSE HEALTH SERVICES. VNAM UTILIZED THE FOLLOWING FOR DETERMINING THEIR 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 B, LINE 11B VNHS 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 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 CEO IS COMPENSATED THROUGH THE VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM), AN AFFILIATE OF THE VISITING NURSE HEALTH SERVICES. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES THE COMPENSATION FOR THE CEO. SALARY COMPARISONS ARE CONDUCTED WHEN DETERMINED NECESSARY BY THE COMMITTEE; REVIEWS OF A PAID COMPARABILITY STUDY AND COMPARABLE COMPANY FORMS 990 HAVE BEEN COMPLETED 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: THE VISITING NURSE HEALTH SERVICES (VNHS) SHARES ITS FACILITY, ITS EMPLOYEES AND OTHER EXPENSES WITH FOUR RELATED ORGANIZATIONS: THE VISITING NURSE ASSOCIATION OF THE MIDLANDS, THE VISITING NURSE FOUNDATION, THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, AND EASTER SEALS NEBRASKA. VNHS 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 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 AS REPORTED BY STAFF TOWARDS ANNUAL BUDGET PLANS, 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. THE 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 THE VISITING NURSE HEALTH SERVICES 1 THE VISITING NURSE FOUNDATION 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470690846 FUNDRAISING, INVESTMENTS NE 501(C)(3) LINE 12A, I THE VISITING NURSE HEALTH SERVICES 1 THE 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 THE VISITING NURSE HEALTH SERVICES 1 EASTER SEALS NEBRASKA 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470457872 DISABILITY ASSISTANCE NE 501(C)(3) LINE 7 THE 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 THE VISITING NURSE HEALTH SERVICES 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 THE VISITING NURSE ASSOCIATION OF THE MIDLANDS P 786099 FAIR MARKET VALUE THE VISITING NURSE ASSOCIATION OF THE MIDLANDS E 411482 FAIR MARKET VALUE THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY B 172997 FAIR MARKET VALUE THE VISITING NURSE FOUNDATION R 84041 FAIR MARKET VALUE THE VISITING NURSE FOUNDATION S 84041 FAIR MARKET VALUE SCHEDULE R, PAGE 3, PART V, LINE 2 THE VISITING NURSE HEALTH SERVICES SHARES ITS FACILITY WITH FOUR AFFILIATES, THE VISITING NURSE ASSOCIATION OF THE MIDLANDS, THE VISITING NURSE FOUNDATION, THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, AND EASTER SEALS NEBRASKA. USE OF THE FACILITY BY THE FOUR ORGANIZATIONS OVERLAPS. THEREFORE, IT IS DIFFICULT TO QUANTIFY THE COST OF THE PORTION USED BY EACH ORGANIZATION.