2024-10-18T15:50:47-05:00 2023-12-31 WithumSmithBrown PC 1411 BROADWAY 9TH FLOOR NEW YORK NY 10018 990 2023-01-01 133885148 NEW PARTNERS INC % JACQUELINE GUILFOYLE NEWP 2126094162 220 EAST 42ND STREET 6TH FLOOR NEW YORK NY 10017 KEITH PATTERSON EVP/CFO 2126095716 2024-10-10 true true Scott J Mariani P00642486 2127519100 2023 2024-10-15 13:58:12Z VNS HEALTH PERSONAL CARE DANIEL SAVITT 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 236440000 false X WWW.VNSHEALTH.ORG X 1995 NY TO IMPROVE THE HEALTH AND WELL-BEING OF PEOPLE THROUGH HIGH-QUALITY, COST-EFFECTIVE HEALTHCARE IN THE HOME AND COMMUNITY. 9 8 7400 8 0 0 9050963 18137993 214157117 218302007 0 0 0 0 223208080 236440000 0 0 0 0 192006847 212952006 0 0 0 23921539 27658000 215928386 240610006 7279694 -4170006 110221315 112123851 55896366 61968908 54324949 50154943 X VNS HEALTH PERSONAL CARE IS PART OF ONE OF THE NATION'S LARGEST NONPROFIT HOME AND COMMUNITY-BASED HEALTH CARE ORGANIZATIONS. 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AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM FOR THE YEARS ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022; RESPECTIVELY. THE FOLLOWING IS THE TEXT OF THE FOOTNOTE INCLUDED IN THE SYSTEM'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 THAT REPORTS THE SYSTEM'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): VNS HEALTH RECOGNIZES THE FINANCIAL STATEMENTS EFFECTS OF INCOME TAX POSITIONS WHEN THEY ARE MORE LIKELY THAN NOT, BASED ON TECHNICAL MERITS, THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR TAX LIABILITIES THAT NEED TO BE RECORDED AS OF DECEMBER 31, 2023 OR 2022. true true false false false false false true false DANIEL SAVITT DIRECTOR;EX-OFFICIO - CEO/PRES 0 1346113 0 445578 0 212017 0 49793 0 86958 0 2140459 0 0 KEITH PATTERSON EVP & CFO 0 568903 0 127500 0 86480 0 20831 0 34418 0 838132 0 0 ANDRIA CASTELLANOS EVP & CHIEF OF PROVIDER SVCS 0 509633 0 105000 0 88388 0 4950 0 44681 0 752652 0 0 JAMES ROLLA LMSW SVP, VNS HEALTH PERSONAL CARE 280404 0 107666 0 138 0 8516 0 46459 0 443183 0 0 0 SERENA CHEA DIR, FINC & BUS (TERM 10/23) 149845 0 37928 0 41602 0 2875 0 24194 0 256444 0 0 0 DEBRA O'HEHIR AVP, QUAL ASSUR & PERF IMPROV 140131 38154 25157 0 238 60 2329 776 20421 5221 188276 44211 0 0 KELLY HARNED VP, ADMINISTRATION 168139 0 16000 0 5110 0 2998 0 35362 0 227609 0 0 0 THOMAS COCOZZA DIRECTOR, OPERATIONS 154355 0 20688 0 60 0 4520 0 42631 0 222254 0 0 0 MARZENA PROSZOWSKA CLINICAL DIRECTOR 129559 0 11000 0 11073 0 2295 0 50374 0 204301 0 0 0 NOEL MONTALVO FORMER Key Employee 145026 0 15000 0 258 0 0 0 42170 0 202454 0 0 0 CORE FORM, PART VII AND SCHEDULE J TAXABLE COMPENSATION REPORTED HEREIN IS DERIVED FROM 2023 FORMS W-2. SCHEDULE J, PART I; QUESTION 3 THE ORGANIZATION IS AN AFFILIATE WITHIN VISITING NURSE SERVICE OF NEW YORK AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). PLEASE REFER TO THE CORE FORM, PART VI, SECTION B; QUESTION 15 NARRATIVE INCLUDED WITHIN SCHEDULE O WHICH DESCRIBES THE CRITERIA USED BY THE SYSTEM TO ESTABLISH THE COMPENSATION OF CERTAIN INDIVIDUALS INCLUDED WITHIN CORE FORM, PART VII AND SCHEDULE J OF THIS ORGANIZATION'S FORM 990. SCHEDULE J, PART I; QUESTION 4A THE FOLLOWING INDIVIDUAL RECEIVED SEVERANCE PAYMENTS DURING THE YEAR WHICH WAS INCLUDED IN HER 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: SERENA CHEA, $30,108. SCHEDULE J, PART I; QUESTION 4B THE AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN B(III) FOR THE FOLLOWING INDIVIDUALS INCLUDES CURRENT YEAR VESTING IN A DEFERRED COMPENSATION PLAN, AS THE AMOUNTS WERE NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. THE AMOUNTS OUTLINED HEREIN WERE INCLUDED IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL SAVITT, $189,379; KEITH PATTERSON, $63,920 AND ANDRIA CASTELLANOS, $63,442. THE DEFERRED COMPENSATION AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR THE FOLLOWING INDIVIDUALS INCLUDES UNVESTED BENEFITS IN A LONG-TERM INCENTIVE PLAN, WHICH ARE SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THE INDIVIDUALS MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN WAS NOT INCLUDED IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL SAVITT, $44,843; KEITH PATTERSON, $15,881 AND JAMES ROLLA, LMSW, $6,041. SCHEDULE J, PART I; QUESTION 7 CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2023 WHICH WAS INCLUDED IN SCHEDULE J, PART II, COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. EMPLOYEE BONUSES ARE NON-FIXED PAYMENTS BASED UPON PERFORMANCE. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT. CORE FORM, PAGE 1, BOX C THIS ORGANIZATION PREVIOUSLY FILED A CERTIFICATE OF ASSUMED NAME WITH THE NEW YORK STATE DEPARTMENT OF STATE DIVISION OF CORPORATIONS AND CURRENTLY OPERATES UNDER VNS HEALTH PERSONAL CARE. CORE FORM, PART III; QUESTION 1 NEW PARTNERS D/B/A VNS HEALTH PERSONAL CARE ("VNS HEALTH PERSONAL CARE") IS PART OF ONE OF THE NATION'S LARGEST NONPROFIT HOME AND COMMUNITY-BASED HEALTH CARE ORGANIZATIONS. INNOVATING IN HEALTH CARE FOR MORE THAN 130 YEARS, OUR COMMITMENT TO HEALTH AND WELL-BEING IS WHAT DRIVES US - WE HELP PEOPLE LIVE, AGE, AND HEAL WHERE THEY FEEL MOST COMFORTABLE, IN THEIR OWN HOMES, CONNECTED TO THEIR FAMILY AND COMMUNITY. THE ORGANIZATION PROVIDES HIGH QUALITY, COST-EFFECTIVE HOME CARE SERVICES AND PRODUCTS TO PATIENTS AND MEMBERS THAT ARE PART OF VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("VNS HEALTH") PROGRAMS AND SERVICES AND TO INDIVIDUALS IN THE NEW YORK CITY METRO COMMUNITY; SUPPORT THE DEVELOPMENT OF INNOVATIVE SERVICES AND NEW MODELS OF CARE THAT ENABLE PEOPLE TO FUNCTION AS INDEPENDENTLY AS POSSIBLE IN THEIR COMMUNITY; AND CONTRIBUTE TO VNS HEALTH'S COMMITMENT TO CHARITABLE AND COMPASSIONATE CARE. THE ORGANIZATION SHARES THE PUBLIC-SERVICE GOALS OF VNS HEALTH AND ITS RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) AFFILIATES. IN 2023, VNS HEALTH AND ITS AFFILIATES - TOGETHER WITH ITS GENEROUS SUPPORTERS AND COMMUNITY PARTNERS - PROVIDED OVER $66 MILLION IN CHARITABLE CARE AND COMMUNITY BENEFIT PROGRAMS, WHICH IMPROVED THE LIVES OF TENS OF THOUSANDS OF NEW YORKERS, YOUNG AND OLD, INCLUDING THE UNINSURED AND UNDERINSURED. CORE FORM, PART III; QUESTION 4A HOME CARE SERVICES: THE ORGANIZATION OFFERS A WIDE ARRAY OF HOME HEALTH CARE SERVICES, INCLUDING HOME HEALTH AIDES (PERSONAL CARE AND GENERAL ASSISTANCE, BATH SERVICE, HELPING PATIENTS GET TO AND FROM APPOINTMENTS), SKILLED PROFESSIONAL SERVICES (RN/LPN CARE; ST; PT; OT; SW ADMINISTERING MEDICATIONS, TREATMENTS AND NURSING ASSESSMENTS; ASSESSMENTS FOR NURSING HOME ELIGIBILITY), GERIATRIC CARE MANAGEMENT, AND CAREGIVER SUPPORT SERVICES. VNS HEALTH PERSONAL CARE PROVIDED OVER 7,786,637 PARAPROFESSIONAL HOURS OF PERSONAL CARE AND EMPLOYED OVER 7,400 EMPLOYEES, THE MAJORITY OF WHOM WERE HOME HEALTH AIDES, ALONG WITH PER DIEM PROFESSIONALS (RNS, LPNS, NUTRITIONISTS, PTS, AND MSW) AND OFFICE BASED STAFF. VNS HEALTH PERSONAL CARE SERVES ALL FIVE BOROUGHS OF NEW YORK CITY, AS WELL AS NASSAU, WESTCHESTER, SUFFOLK AND ROCKLAND COUNTIES. IN ADDITION TO ITS CRITICAL SERVICE DELIVERY ACHIEVEMENTS IN 2023, VNS HEALTH PERSONAL CARE WAS A VITAL PLAYER IN NUMEROUS COMMUNITY ACTIVITIES AND OUTREACH, INCLUDING PROVIDING NURSING SERVICES TO 44 NORCS (NATURALLY OCCURRING RETIREMENT COMMUNITIES) THROUGHOUT THE FIVE BOROUGHS OF NEW YORK CITY. THE EXEMPLARY WORK PERFORMED BY THIS ORGANIZATION CONTINUED TO GARNER FAVORABLE PRESS IN 2023, INCLUDING STORIES REGARDING HOME HEALTH AIDES, NURSES AND SENIOR MANAGEMENT APPEARING ON MAJOR MEDIA OUTLETS. THE COVERAGE HAS BEEN EXTREMELY BENEFICIAL TO PROMOTING THE VALUE OF A CAREER IN BOTH NURSING AND AS A HOME HEALTH AIDE, WHICH IS AN IMPORTANT OBJECTIVE OF VNS HEALTH AND ONE THAT CONTRIBUTES SIGNIFICANTLY TO THE GREATER PUBLIC GOOD. CORE FORM, PART V; QUESTION 1A THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE ORGANIZATION'S FORM 990 REFLECTS THAT NO FORMS 1099 WERE FILED WITH THE INTERNAL REVENUE SERVICE ("IRS"). VNS HEALTH; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION PAYS OUTSTANDING ACCOUNTS PAYABLE INVOICES ON BEHALF OF THIS ORGANIZATION. IN CONJUNCTION WITH THIS SERVICE, VNS HEALTH ALSO PREPARES AND ISSUES FORMS 1099 TO THESE VENDORS RECEIVING PAYMENTS WHERE APPLICABLE AND FILES THESE FORMS 1099 WITH THE IRS. VNS HEALTH ALLOCATES THESE PAYMENTS TO THE ORGANIZATION VIA AN INTERCOMPANY ACCOUNT. CORE FORM, PART V; QUESTION 15 DURING THE YEAR ENDED DECEMBER 31, 2023, DANIEL M. SAVITT SERVED AS VOTING MEMBER/OFFICER OF THIS ORGANIZATION'S GOVERNING BODY; AN UNCOMPENSATED POSITION. MR. SAVITT WAS EMPLOYED BY AND RECEIVED A FEDERAL FORM W-2 FROM VNS HEALTH; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. HIS COMMON LAW EMPLOYER/EMPLOYEE RELATIONSHIP IS WITH VNS HEALTH. ACCORDINGLY, VNS HEALTH FILED A 2023 FEDERAL FORM 4720 WHICH INCLUDED A REMITTANCE OF EXCISE TAX RELATED TO MR. SAVITT'S COMPENSATION IN EXCESS OF $1M. CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 VNS HEALTH IS THE SOLE MEMBER OF THIS ORGANIZATION. VNS HEALTH HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF DIRECTORS AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. VNS HEALTH'S BOARD OF DIRECTORS HAS AN AUDIT COMMITTEE ("COMMITTEE"). THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO THE COMMITTEE, AS WELL AS, EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY (ITS BOARD OF DIRECTORS) PRIOR TO THE FILING OF THE FEDERAL FORM 990 WITH THE INTERNAL REVENUE SERVICE ("IRS"). AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER SYSTEM INDIVIDUALS ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR THEIR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL. FOLLOWING THIS REVIEW, THE FINAL FORM 990 WAS REVIEWED BY THE COMMITTEE AND PROVIDED TO EACH VOTING MEMBER OF THIS ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. THE ORGANIZATION AND SYSTEM REGULARLY MONITOR AND ENFORCE COMPLIANCE WITH ITS CONFLICT-OF-INTEREST POLICY. THE CONFLICT-OF-INTEREST POLICY GOVERNS CONFLICT OF INTEREST DISCLOSURE AND MONITORING OF ALL VOTING MEMBERS OF THE SYSTEM'S BOARD OF DIRECTORS. THE CONFLICT-OF-INTEREST POLICY IS DESIGNED TO ASSIST THE ORGANIZATION IN EVALUATING ARRANGEMENTS, CONTRACTS OR TRANSACTIONS THAT MAY BENEFIT THE PRIVATE INTEREST OF A DIRECTOR, OFFICER, KEY EMPLOYEE OR THEIR FAMILY MEMBER(S). THE POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE APPLICABLE STATE AND FEDERAL LAWS GOVERNING NONPROFIT CHARITABLE CORPORATIONS. THE SYSTEM'S CHIEF COMPLIANCE & PRIVACY OFFICER REVIEWS THE DISCLOSURE STATEMENTS COMPLETED ANNUALLY BY EACH OFFICER, DIRECTOR, AND KEY EMPLOYEE, AND CONSULTS WITH THE SYSTEM'S EXECUTIVE VICE PRESIDENT, GENERAL COUNSEL & CHIEF RISK OFFICER AS APPROPRIATE. ANY POTENTIAL CONFLICTS ARE VETTED WITH THE SYSTEM'S PRESIDENT/CHIEF EXECUTIVE OFFICER, EXECUTIVE VICE PRESIDENT, GENERAL COUNSEL & CHIEF RISK OFFICER AND, AS APPROPRIATE, THE CHAIR OF THE BOARD OF DIRECTORS. SPECIFIC FOLLOW-UP ACTION IS TAKEN ON A CASE-BY-CASE BASIS. CORE FORM, PART VI, SECTION B; QUESTIONS 13 & 14 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). THE TAXPAYER DOES NOT HAVE A SEPARATE WHISTLEBLOWER OR DOCUMENT RETENTION AND DESTRUCTION POLICY BUT HAS ADOPTED THE POLICIES AND PROCEDURES SET FORTH BY VNS HEALTH. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. VNS HEALTH'S BOARD OF DIRECTORS HAS AN EXECUTIVE COMPENSATION COMMITTEE ("COMMITTEE"). THE COMMITTEE HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE SYSTEM'S PRESIDENT/CHIEF EXECUTIVE OFFICER, EXECUTIVE VICE PRESIDENTS, AND SENIOR VICE PRESIDENTS ("SENIOR MANAGEMENT"). THE COMMITTEE REVIEWS THE "TOTAL COMPENSATION" OF THESE INDIVIDUALS WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE COMMITTEE'S REVIEW IS COMPLETED ON A BIENNIAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE SYSTEM IS REASONABLE. IN ADDITION, THE COMMITTEE CONDUCTS SPORADIC REVIEWS WHEN NEW TOP EXECUTIVES ARE HIRED OR CURRENT EXECUTIVES TAKE ON ADDITIONAL RESPONSIBILITIES. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION AND SYSTEM TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION FOR SENIOR MANAGEMENT. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS EACH OF WHO ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE RELIED UPON APPROPRIATE COMPARABLE DATA; SPECIFICALLY, THE COMMITTEE OBTAINED A WRITTEN COMPENSATION STUDY FROM AN INDEPENDENT FIRM WHICH SPECIALIZES IN EXECUTIVE COMPENSATION AND BENEFITS THROUGHOUT THE UNITED STATES. THE COMMITTEE ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE COMPENSATION COMMITTEE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE COMMITTEE AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS ONLY APPLIES TO CERTAIN SENIOR MANAGEMENT, INCLUDING BUT NOT LIMITED TO, THE PRESIDENT & CHIEF EXECUTIVE OFFICER, EXECUTIVE VICE PRESIDENTS, AND SENIOR VICE PRESIDENTS. THE COMPENSATION AND BENEFITS OF CERTAIN OTHER INDIVIDUALS CONTAINED IN THIS FORM 990 ARE REVIEWED IN CONJUNCTION WITH THE INDIVIDUAL'S JOB PERFORMANCE AND IS BASED UPON OTHER OBJECTIVE FACTORS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION. OTHER OBJECTIVE FACTORS INCLUDE MARKET SURVEY DATA FOR COMPARABLE POSITIONS, INDIVIDUAL GOALS AND OBJECTIVES, EMPLOYEE REVIEWS, EVALUATIONS AND PERFORMANCE FEEDBACK MEETINGS. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW YORK. IN ADDITION, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CORE FORM, PART VII AND SCHEDULE J CORE FORM, PART VII AND SCHEDULE J REFLECT CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM THIS ORGANIZATION OR A RELATED ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THE ORGANIZATION OR THE RELATED ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF DIRECTORS. CORE FORM, PART VII, SECTION A, COLUMN B THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). CERTAIN BOARD OF DIRECTOR MEMBERS AND OFFICERS INCLUDED WITHIN CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE SYSTEM. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF DIRECTORS OF OTHER RELATED ORGANIZATIONS WITHIN THE SYSTEM, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY THE SAME AS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, PAID OFFICERS, OR KEY EMPLOYEES, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF THE SYSTEM; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART XII; QUESTION 2 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. VNS HEALTH'S BOARD OF DIRECTORS HAS AN AUDIT COMMITTEE ("COMMITTEE"). AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM FOR THE YEARS ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022; RESPECTIVELY AND ISSUED A CONSOLIDATED FINANCIAL STATEMENT WITH CONSOLIDATING SCHEDULES BY ENTITY. AN UNMODIFIED OPINION WAS ISSUED EACH YEAR BY THE INDEPENDENT CPA FIRM. THE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. CORE FORM, PART XII; QUESTION 3 THE ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VNS HEALTH IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. AS A RESULT OF FEDERAL AWARDS RECEIVED, THE ORGANIZATION WAS INCLUDED IN A SYSTEM WIDE CONSOLIDATED AUDIT AS SET FORTH IN THE UNIFORM GUIDANCE, 2 C.F.R., PART 200, SUBPART F. THE SYSTEM ENGAGED AN INDEPENDENT ACCOUNTING FIRM TO PREPARE AND ISSUE THE UNIFORM GUIDANCE AUDIT. VISITING NURSE SERVICE OF NEW YORK 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 133189926 HEALTH SVCS. NY 501(C)(3) 12, III-FI NA false VISITING NURSE SVC OF NY HOME CARE II 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 131624211 HEALTH SVCS. NY 501(C)(3) 10 VNSNY true VNS CONTINUING CARE DEVELOPMENT CORP 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 133974198 HEALTH SVCS. NY 501(C)(3) 12, III-FI VNSNY true VNS CHOICE 220 EAST 42ND STREET 7TH FL NEW YORK NY 10017 133951057 CAPITATED PG. NY 501(C)(3) 10 VNSNY true VNS CHOICE COMMUNITY CARE 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 320053323 HEALTH SVCS. NY 501(C)(3) 10 VNS CHOICE true VNS OF NEW YORK HOSPICE CARE 220 EAST 42ND STREET 7TH FL NEW YORK NY 10017 300006817 HEALTH SVCS. NY 501(C)(3) 10 VNSNY true FAMILY CARE SERVICES INC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 133213081 HEALTH SVCS. NY 501(C)(3) VNSNY true VNS BEHAVIORAL HEALTH INC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 932112307 HEALTH SVCS. NY 501(C)(3) 3 VNSNY true VNSNY CARE MANAGEMENT IPA INC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 843621396 INACTIVE NY 501(C)(3) VNSNY true VNS HEALTH MSO 220 EAST 42ND ST NY NY 10017 871804245 HEALTH MGMT. NY MEDICAL CARE AT HOME PC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 264175570 HEALTH SVCS. NY NA C CORP. false VNS HEALTH HOLDINGS INC 220 EAST 42ND STREET NEW YORK NY 10017 874013159 HOLDING COMPA NY VNSNY C CORP. 0 0 0.00000 true VNS HEALTH SERVICES IPA INC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 932456604 HEALTH SVCS. NY VNSNY C CORP. 0 0 0.00000 true false false false false false false false false false false false true true true true true false true false SCHEDULE R, PART V THIS ORGANIZATION IS AN AFFILIATE WITHIN VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). FUNDS ARE ROUTINELY TRANSFERRED BETWEEN AFFILIATES AND BUSINESS ACTIVITIES ARE COMMON ON BEHALF OF THE SYSTEM'S AFFILIATES, INCLUDING THIS ORGANIZATION. THESE TRANSACTIONS MAY BE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND OTHER AFFILIATES. THE SYSTEM ENTITIES WORK TOGETHER TO DELIVER HIGH QUALITY COST EFFECTIVE HEALTHCARE AND WELLNESS SERVICES TO THEIR COMMUNITIES REGARDLESS OF ABILITY TO PAY AND IN FURTHERANCE OF CHARITABLE TAX-EXEMPT PURPOSES.