2024-08-28T11:38:20-05:00 2023-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2023-01-01 470690846 THE VISITING NURSE FOUNDATION VISI 4023425566 12565 WEST CENTER ROAD 100 OMAHA NE 68144 CAROLE PATRICK PRESIDENT & CEO 4023425566 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 2629510 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 0 100 0 0 300782 236481 0 0 391956 580762 -10634 -29775 682104 787468 88650 0 0 0 0 0 0 0 227143 641580 743186 730230 743186 -48126 44282 19584732 21260866 17399615 16817012 2185117 4443854 DELIVERING COMMUNITY-BASED CARE THAT PROVIDES PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. 0 0 411683 PROVIDE SUPPORT FOR THE VISITING NURSE ASSOCIATION OF THE MIDLANDS VIA CONTRIBUTION, GIFTS, ETC. 411683 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 2 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 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 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 0 565823 46021 0 0 1 0 0 135050 101431 236481 628198 628198 1723140 1770576 -47436 -47436 -47436 41691 135050 71466 -29775 -29775 787468 0 0 550987 686139 411683 102921 171535 1439 1439 8856 8856 35129 35129 1320 1320 4941 4941 4561 4561 DUES AND SUBSCRIPTIONS 801 801 743186 411683 104360 227143 161153 69720 25409 28603 569 853 2000 3558 0 0 3000 0 19392601 21158132 19584732 21260866 6000 2096 17393615 16814916 17399615 16817012 X 1500677 3754546 684440 689308 2185117 4443854 19584732 21260866 44282 2214455 0 X X 0 1 X 1 0 X X 5 THE VISITING NURSE ASSOCIATION OF THE MIDLANDS 470690207 7 1 0 0 THE VISITING NURSE HEALTH SERVICES 470690286 7 0 0 0 THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY IOWA 420681048 7 0 0 0 EASTER SEALS NEBRASKA 470457872 7 0 0 0 VNA HOSPICE OF SOUTHWEST IOWA 470733773 10 0 0 0 5 0 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. THE VISITING NURSE ASSOCIATION OF OMAHA HAS CHANGED ITS NAME TO THE VISITING NURSE ASSOCIATION OF THE MIDLANDS (VNAM). ENTITIES AFFILIATED WITH VNAM AND WITH THE VISITING NURSE FOUNDATION INCLUDE THE VISITING NURSE HEALTH SERVICES, THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, EASTER SEALS NEBRASKA AND VNA HOSPICE OF SOUTHWEST IOWA. 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 0 0 DUE TO RELATED ORGANIZATION 16814916 16814916 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: 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. ART & SOUP 148185 115595 32590 1320 59393 GOLF FORE THE CAUSE 28556 19455 9101 9101 1652 176741 135050 41691 10421 61045 71466 -29775 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 FOUNDATION (VNF) 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 FOUNDATION. 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 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 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 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 HOME CARE, HOSPICE, PHARMACY 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 822 S MAIN SUITE 102 COUNCIL BLUFFS IA 51503 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 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 0 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 686139 FAIR MARKET VALUE THE VISITING NURSE ASSOCIATION OF THE MIDLANDS D 616978 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, VNA HOSPICE OF SOUTHWEST IOWA, 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.