2025-10-20T11:35:17-05:00 2024-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-01-01 470690846 THE VISITING NURSE FOUNDATION VISI 4023425566 12565 WEST CENTER ROAD 100 OMAHA NE 68144 CAROLE PATRICK PRESIDENT & CEO 4023425566 2025-10-16 1 1 MEGAN L KOZIOL CPA P01544037 4023302660 2025-10-16 2024 2025-03-06 01:10:19Z CAROLE PATRICK 12565 WEST CENTER ROAD 100 OMAHA NE 68144 4672340 0 X WWW.VNATODAY.ORG X 1986 NE TO AID THE VISITING NURSE ASSOCIATION OF THE MIDLANDS AND THE VISITING NURSE HEALTH SERVICES. 5 4 0 129 0 0 236481 259748 0 0 580762 717846 -29775 -26582 787468 951012 0 20378 0 0 0 0 0 0 140012 743186 468505 743186 488883 44282 462129 21260866 21878264 16817012 15622625 4443854 6255639 DELIVERING COMMUNITY-BASED CARE THAT PROVIDES PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. 0 0 282012 20378 PROVIDE SUPPORT FOR THE VISITING NURSE ASSOCIATION OF THE MIDLANDS VIA CONTRIBUTION, GIFTS, ETC. 282012 1 1 0 0 0 0 0 0 0 1 0 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 18 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 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 97230 162518 24834 259748 700659 700659 3675498 3658311 17187 17187 17187 36435 97230 63017 -26582 -26582 951012 0 0 691264 20378 20378 436057 261634 65409 109014 1450 1450 2020 2020 10218 10218 8148 8148 1320 1320 2463 2463 5887 5887 DUES AND SUBSCRIPTIONS 835 835 BAD DEBT 107 107 488883 282012 66859 140012 69720 205997 28603 31032 853 863 3558 3005 21158132 21637367 21260866 21878264 2096 111 16814916 15622514 16817012 15622625 X 3754546 5551305 689308 704334 4443854 6255639 21260866 21878264 462129 1349656 0 X X 0 1 X 1 0 X X 4 THE VISITING NURSE ASSOCIATION OF THE MIDLANDS 470690207 7 1 0 0 THE VISITING NURSE HEALTH SERVICES 470690286 7 0 17925 0 THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY IOWA 420681048 7 0 2453 0 EASTER SEALS NEBRASKA 470457872 7 0 0 0 4 20378 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 THE 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. ENTITIES AFFILIATED WITH VNAM AND WITH THE VISITING NURSE FOUNDATION INCLUDE THE VISITING NURSE HEALTH SERVICES, THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, AND EASTER SEALS NEBRASKA. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 578904 20688 19238 1450 578904 578904 19623 18184 1439 578904 578904 21432 20054 1378 578904 578904 17921 16914 1007 578904 578904 14919 12840 2079 578904 0.00000 1.00000 0.00000 0 0 0 DUE TO RELATED ORGANIZATION 15622514 15622514 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: 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. ART & SOUP 133665 97230 36435 1320 61697 133665 97230 36435 1320 61697 63017 -26582 1 VISITING NURSE HEALTH SERVICES 12565 WEST CENTER ROAD SUITE 100 OMAHA NE 68144 470690286 501(C)(3) 17925 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 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 THE VISITING NURSE FOUNDATION (VNF) 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 VNF. 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 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 THE 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 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 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION B AND FORM 990 PART IX: THE VISITING NURSE FOUNDATION (VNF) SHARES ITS FACILITY, ITS EMPLOYEES AND OTHER EXPENSES WITH FOUR RELATED ORGANIZATIONS: THE VISITING NURSE ASSOCIATION OF THE MIDLANDS, THE VISITING NURSE HEALTH SERVICES, THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, AND EASTER SEALS NEBRASKA. 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. 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 HEALTH SERVICES 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470690286 COMMUNITY, PUBLIC HEALTH NE 501(C)(3) LINE 7 N/A 0 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 EASTER SEAL 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 0 1 0 1 1 0 0 0 0 0 0 1 0 1 1 1 1 1 1 THE VISITING NURSE ASSOCIATION OF THE MIDLANDS P 436057 FAIR MARKET VALUE THE VISITING NURSE ASSOCIATION OF THE MIDLANDS D 1276188 FAIR MARKET VALUE SCHEDULE R, PAGE 3, PART V, LINE 2: THE VISITING NURSE FOUNDATION SHARES ITS FACILITY WITH FOUR AFFILIATES, EASTER SEALS NEBRASKA, THE VISITING NURSE ASSOCIATION OF THE MIDLANDS, 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.