2025-10-20T11:35:48-05:00 2024-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-01-01 420681048 THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY IOWA VISI 7123282636 830 N 14TH ST 303 COUNCIL BLUFFS IA 51501 CAROLE PATRICK PRESIDENT & CEO 7123282636 2025-10-16 1 1 MEGAN L KOZIOL CPA P01544037 4023302660 2025-10-08 2024 2025-03-06 01:10:19Z X CAROLE PATRICK 830 N 14TH ST 303 COUNCIL BLUFFS IA 51501 468109 0 X WWW.VNATODAY.ORG X 1918 IA TO FOSTER THE DIGNITY AND WELL-BEING OF THE RESIDENTS OF OUR COMMUNITIES. 5 4 7 10 0 0 884290 302870 93508 118335 14233 20232 0 0 992031 441437 0 0 0 0 413139 371990 0 0 0 448491 378234 861630 750224 130401 -308787 404534 471262 233202 595161 171332 -123899 X DELIVERING COMMUNITY-BASED CARE THAT PROVIDES PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. 0 1 436040 62341 HOME CARE 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. 280219 55994 FAMILY SUPPORT INCLUDES MULTIDISCIPLINARY (PUBLIC HEALTH NURSING, SOCIAL WORK, FAMILY SUPPORT) AND 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. 716259 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 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 7 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 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 80294 62841 150139 9596 302870 CONTRACT INCOME 621610 58826 58826 MANAGEMENT SERVICE FEE 561000 52094 52094 PRIVATE PAY SERVICE FE 621610 7415 7415 118335 18776 18776 28128 26672 1456 1456 1456 441437 118335 0 20232 322332 322332 7491 7491 13229 13229 28938 28938 284248 284248 29685 27117 2568 15808 6346 9462 21935 21935 15929 15929 5725 5725 31 31 TECHNOLOGY 4873 4873 750224 716259 33965 0 95688 82906 200000 100000 81418 4687 0 443 33271 30240 0 3031 27428 280195 404534 471262 21246 26174 211956 568987 233202 595161 X -153619 -345181 324951 221282 171332 -123899 404534 471262 -308787 13556 0 X X 0 1 X 1 1 1 X 762027 429710 547236 884290 302870 2926133 762027 429710 547236 884290 302870 2926133 539979 2386154 12592 16806 13233 13503 18776 74910 3001043 669382 0.79510 0.86340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 655668 26291 19238 1450 661271 648571 26720 18184 1439 655668 657524 12479 20054 1378 648571 650636 24809 16914 1007 657524 645204 20351 12840 2079 650636 0.00000 0.87544 0.12456 0 1 1 3062 31 3031 30209 30209 0 3031 RIGHT OF USE ASSETS 280195 280195 INTERCOMPANY PAYABLES 288792 LEASE LIABILITIES 280195 568987 X PART V, LINE 4: INCOME FROM THE JORDAN TRUST IS RESTRICTED TO SUPPORT PROGRAMS ADDRESSING RESPIRATORY NEEDS OF PATIENTS. THE VISITING NURSE FOUNDATION'S PERMANENT ENDOWMENT IS COMBINED WITH THE JORDAN TRUST FOR REPORTING PURPOSES ON THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY RETURN. 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. 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 ASSOCIATION OF POTTAWATTAMIE COUNTY (VNAPC) 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 VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY. VNAM UTILIZED THE FOLLOWING FOR DETERMINING HER COMPENSATION: FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY AND APPROVAL BY THE BOARD. FORM 990, PART III, LINE 3 NURSE FAMILY PARTNERSHIP PROGRAM IN IOWA WAS ENDED IN CURRENT YEAR. 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 ASSOCIATION OF POTTAWATTAMIE COUNTY'S BOARD MEMBERS ARE SELECTED BY THE VISITING NURSE HEALTH SERVICES' BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO THE ORGANIZATION'S RESTATED ARTICLES OF INCORPORATION FILED 10/02/2007, 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 THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY WILL SHARE THE FORM 990 WITH THE GOVERNING BODY PRIOR TO SUBMISSION. IF A REGULARLY SCHEDULED MEETING DOES NOT OCCUR BEFORE 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 ASSOCIATION OF POTTAWATTAMIE COUNTY. 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 2024. A PERFORMANCE EVALUATION PROCESS IS COMPLETED ANNUALLY BY THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE MAKES THE FINAL DETERMINATION OF 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 ASSOCIATION OF POTTAWATTAMIE COUNTY (VNAPC) 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 EASTER SEALS NEBRASKA. VNAPC 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 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 HEALTH SERVICES 12565 WEST CENTER ROAD STE 100 OMAHA NE 68144 470690286 HOMECARE, PUBLIC HEALTH NE 501(C)(3) LINE 7 N/A 0 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 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 CHARITABLE TRUST TRUST IA T 1.00000 1 0 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 THE VISITING NURSE ASSOCIATION OF THE MIDLANDS P 220730 FAIR MARKET VALUE THE VISITING NURSE ASSOCIATION OF THE MIDLANDS E 154803 FAIR MARKET VALUE SCHEDULE R, PAGE 3, PART V, LINE 2: THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, IOWA SHARES ITS FACILITY WITH FOUR AFFILIATES, EASTER SEALS NEBRASKA, THE VISITING NURSE ASSOCIATION OF THE MIDLANDS, THE VISITING NURSE FOUNDATION, 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.