2025-10-20T11:35:38-05:00 2024-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-01-01 470457872 EASTER SEALS NEBRASKA EAST 4023452200 12565 W CENTER RD 100 OMAHA NE 68144 CAROLE PATRICK PRESIDENT & CEO 4023452200 2025-10-16 1 0 MEGAN L KOZIOL CPA P01544037 4023302660 2025-10-16 2024 2025-03-06 01:10:19Z CAROLE PATRICK 12565 W CENTER RD 100 OMAHA NE 68144 2197335 0 X WWW.EASTERSEALS.COM/NE/ X 1924 NE TO ENSURE ALL PEOPLE WITH DISABILITIES AN EQUAL OPPORTUNITY TO LIVE, LEARN, WORK AND PLAY. 5 4 35 10 0 0 1018811 911153 706575 818546 107293 160021 0 5000 1832679 1894720 300094 273341 0 0 1022055 982248 0 0 0 729704 943504 2051853 2199093 -219174 -304373 4117902 3983205 2049215 2165040 2068687 1818165 X EASTER SEALS NEBRASKA PROVIDES EXCEPTIONAL SERVICES TO HELP ENSURE ALL PEOPLE WITH DISABILITIES HAVE AN EQUAL OPPORTUNITY TO LIVE, LEARN, WORK AND PLAY. 0 0 1372915 580350 JOB TRAINING & EMPLOYMENT SERVICES - WORKFORCE DEVELOPMENT PROGRAMS THROUGH PARTNERSHIPS WITH UNIVERSITIES, STATE STAKEHOLDERS, FOUNDATIONS AND OTHER SERVICE PROVIDERS DELIVER STATEWIDE PROGRAMS INCLUDING, BUT NOT LIMITED TO: PROVIDING COMPREHENSIVE CASE MANAGEMENT AND REHABILITATION TECHNOLOGY SERVICES FOR FARM AND RANCH FAMILY MEMBERS AFFECTED BY MENTAL AND/OR PHYSICAL DISABILITIES; ASSISTING NEBRASKANS WITH DISABILITIES TO DEVELOP INDIVIDUALIZED PLANS TO REACH SELF-SUFFICIENCY THROUGH FULL USE OF STATE AND FEDERAL WORK INCENTIVE PROGRAMS AS WELL AS OTHER VOCATIONAL EVALUATION AND ASSESSMENT PROGRAM SERVICES; PLANNING AND MONITORING FOR JOB PLACEMENT AND WORK ADJUSTMENTS; TRAINING RECIPIENTS ON OCCUPATIONAL SKILLS TO ENTER OR RE-ENTER THE WORKFORCE; AND PROVIDING SCHOOL-TO-WORK TRANSITION PROGRAMS. 439066 163581 CAMPING, RESPITE, AND RECREATIONAL SERVICES - CAMP PROGRAMS PROVIDE OPPORTUNITIES FOR CHILDREN AND ADULTS WITH PHYSICAL AND COGNITIVE DISABILITIES TO MAKE FRIENDS, ACQUIRE NEW SKILLS OF INDEPENDENCE WHILE GIVING FAMILY AND CAREGIVERS A BREAK FROM 24/7 DAILY RESPONSIBILITIES OF CARE. 273341 273341 74615 RURAL SOLUTIONS - HELPING FARMERS AND RANCHERS WHO HAVE SUSTAINED A DISABLING ILLNESS OR INJURY ATTAIN FINANCIAL SECURITY AND REACH THEIR FULL FUNCTIONAL CAPACITY, AND PROVIDE COMPREHENSIVE CASE MANAGEMENT AND REHABILITATION TECHNOLOGY SERVICES UNIQUE TO SELF-EMPLOYMENT AND RURAL INDEPENDENT LIVING SITUATIONS. 2085322 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 6 0 1 35 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 VANLANDINGHAM VP FINANCECFO 4029304064 12565 W CENTER RD 100 OMAHA NE 68144 X CAROLE PATRICK PRESIDENT & CEO 5.00 45.00 X X 0 185999 12398 ELIZABETH MURPHY CHAIR 1.00 4.00 X X 0 0 0 JENNY JACOBSEN VICE CHAIR 1.00 4.00 X X 0 0 0 SEAN WINEKAUF TREASURER 1.00 4.00 X X 0 0 0 JEANNE RICE SECRETARY 1.00 4.00 X X 0 0 0 DAVID VANLANDINGHAM VP FINANCE/CFO 5.00 40.00 X 0 177320 13777 0 363319 26175 0 0 1 0 0 30000 454645 426508 911153 CAMP & EDUCATION 624310 810396 810396 PRIVATE PAY - CAMPERSH 624310 8150 8150 818546 89055 89055 5000 0 5000 5000 5000 373581 302615 70966 70966 70966 1894720 818546 0 165021 273341 273341 872287 814675 57612 18278 18054 224 28109 27765 344 63574 62795 779 551323 551323 30000 30000 30353 30115 238 109263 94640 14623 25753 25392 361 80572 75622 4950 33355 33274 81 25923 25848 75 2588 2588 1911 1911 DUES & SUBSCRIPTIONS 52463 19890 32573 2199093 2085322 113771 0 369969 186614 1140801 1108995 12155 21376 86663 98866 7957 27575 690782 72254 612689 618528 1887668 1921251 4117902 3983205 96049 96467 826529 662299 1126637 1406274 2049215 2165040 X 1642640 1401860 426047 416305 2068687 1818165 4117902 3983205 -304373 53851 0 X X 0 1 X 1 1 1 X 534046 655860 975718 1018811 911153 4095588 534046 655860 975718 1018811 911153 4095588 369492 3726096 110876 75645 64125 82118 94055 426819 1800 1168 2968 4525375 3245528 0.82340 0.81240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 30000 30000 0 PART II-B, LINE 1: CONTRACT WITH HUSCH BLACKWELL TO ASSIST IN OBTAIING FEDERAL & STATE FUNDS FOR PROGRAMS RELATED TO THE MISSION OF ESN. 778904 20688 19238 1450 778904 778904 19623 18184 1439 778904 778904 21432 20054 1378 778904 778904 18035 17028 1007 778904 778904 15583 13504 2079 778904 0.00000 1.00000 0.00000 0 1 1 690782 72254 618528 618528 INTERCOMPANY PAYABLE FOR MANAGEMENT SERVICES 1406274 1406274 X PART V, LINE 4: THE VISITING NURSE FOUNDATION'S PERMANENT ENDOWMENT IS COMBINED WITH THE ENDOWMENT HELD BY EASTER SEALS NEBRASKA. THE ENDOWMENT WAS FORMED TO FURTHER THE MISSION OF THE VISITING NURSE HEALTH SERVICES AND ITS AFFILIATES. THE ENDOWMENT IS MAINTAINED IN PERPETUITY TO GENERATE INCOME TO SUPPORT THE OPERATIONS OF THE VISITING NURSE FOUNDATION AND ITS AFFILIATED ENTITIES. PART X, LINE 2: MANAGEMENT BELIEVES THAT EACH ENTITY HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 AGRABILITY PROGRAM FOR DISABLED FARMERS 8 273341 PART I, LINE 2: IN A JOINT EFFORT WITH THE UNIVERSITY OF NEBRASKA EXTENSION, EASTER SEALS NEBRASKA AWARDS GRANTS TO QUALIFIED INDIVIDUALS AS A PASS THROUGH FROM THE USDA NATIONAL INSTITUTE OF FOOD AND AGRICULTURE. 0 0 0 0 0 0 0 0 0 CAROLE PATRICK PRESIDENT & CEO 0 185999 0 0 0 0 0 5580 0 7696 0 199275 0 0 DAVID VANLANDINGHAM VP FINANCE/CFO 0 177320 0 0 0 0 0 5320 0 9299 0 191939 0 0 PART I, LINE 3 EASTER SEALS DOES NOT PAY COMPENSATION TO A CEO OR EXECUTIVE DIRECTOR. THE VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM) PAYS THE COMPENSATION OF CAROLE PATRICK WHO SERVES AS THE TOP MANAGEMENT OFFICIAL OF EASTER SEALS. CAROLE ALSO SERVES AS CEO OF THE VISITING NURSE ASSOCIATION OF THE MIDLANDS. VNAM UTILIZED THE FOLLOWING FOR DETERMINING HER 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 THE EASTER SEALS NEBRASKA BOARD MEMBERS ARE SELECTED BY THE VISITING NURSE HEALTH SERVICES BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTIVITIES AND DECISIONS OF THE BOARD "ARE SUBJECT TO AND REQUIRE THE APPROVAL AND CONSENT OF THE BOARD OF DIRECTORS OF THE VISITING NURSE HEALTH SERVICES", A RELATED ENTITY. ITEMS REQUIRING APPROVAL INCLUDE THE ORGANIZATION'S ANNUAL BUDGET, ANY CHANGES TO ITS ARTICLES OF INCORPORATION OR BYLAWS, AND CHANGE IN PURPOSE, MERGER, CONSOLIDATION OR DISSOLUTION, AMONG OTHERS. FORM 990, PART VI, SECTION B, LINE 11B EASTER SEALS NEBRASKA 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 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 FINAL VERSION OF THE FORM 990 WILL BE PROVIDED TO ALL BOARD MEMBERS. 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 ANY VOTES WHEN APPROPRIATE. THE CONFLICT OF INTEREST POLICY STATEMENTS ARE REVIEWED BY THE PRESIDENT & 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 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 AFFLILIATE OF EASTER SEALS NEBRASKA. 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 2024. 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 AGENCY GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION B AND FORM 990 PART IX: EASTER SEALS NEBRASKA (ESN) 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 HEALTH SERVICES, AND THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY. ESN 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 EASTER SEALS 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 EASTER SEALS BOARD THE 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. THE VISITING NURSE ASSOCIATION OF THE MIDLANDS 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470690207 MANAGEMENT SERVICES 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 830 N 14TH ST STE 303 COUNCIL BLUFFS IA 51501 420681048 HOME CARE, PUBLIC HEALTH IA 501(C)(3) LINE 7 THE VISITING NURSE HEALTH SERVICES 1 THE 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 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0 THE VISITING NURSE ASSOCIATION OF THE MIDLANDS P 551323 FAIR MARKET VALUE THE VISITING NURSE ASSOCIATION OF THE MIDLANDS E 279602 FAIR MARKET VALUE SCHEDULE R, PAGE 3, PART V, LINE 2 EASTER SEALS NEBRASKA 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 THE VISITING NURSE HEALTH SERVICES. USE OF THE FACILITY BY THE FOUR ORGANIZATIONS OVERLAPS. THEREFORE, IT IS DIFFICULT TO QUANTIFY THE COST OF THE PORTION USED BY EACH ORGANIZATION.