2022-06-27T07:18:00-05:00 2021-09-30 010523282 Berry Dunn McNeil & Parker LLC 1000 Elm Street 4th Floor Manchester NH 03101 990 2020-10-01 592804739 Visting Nurse Association and Hospice Foundation Inc VIST 7725675551 1110 35th Lane Vero Beach FL 329606549 Daniel Bach Chief Financial Officer 7725675551 2022-06-23 1 Daniel Bach 999009999 Melissa Magoon CPA P01712842 6036697337 2022-06-23 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Lundy Fields 1110 35th Lane Vero Beach FL 329606549 14841615 0 X www.vnatc.com X 1987 FL To provide philanthropic resources to the VNA in support of its mission to provide compassionate innovative care of the highest quality for patients and caregivers regardless of their financial status. 16 15 0 91 0 0 3655205 8199613 0 0 1118155 1618519 -20061 -29665 4753299 9788467 3226567 3111748 0 0 0 0 0 0 660955 1041634 1673836 4268201 4785584 485098 5002883 31973895 33852759 6025202 705389 25948693 33147370 X To solicit and raise philanthropic resources in support of the VNA mission to provide compassionate and innovative care of the highest quality for patients and caregivers regardless of their financial status. 0 0 Through a comprehensive and integrated fund development plan focused on donor-centered strategies, philanthropic resources in support of the VNA mission to provide compassionate and innovative care of the highest quality for patients and caregivers regardless of their financial status. This includes start-up capital for program initiatives and sustainability of the VNA Hospice House. 3111748 3111748 The majority of the expenses incurred by the foundation relate to the support given to the VNA of the Treasure Coast & its affiliates for home health, hospice & community wellness. These grants fund direct patient home health & hospice care, community wellness clinics, operational support of the VNA hospice house, program initiatives & upgraded technology to enhance efficiencies & patient care outcomes. During the tax year, unpaid volunteers contributed approximately 230 hours of their time in direct support of the Foundation. Volunteers assisted in various program areas. Based upon the hourly volunteer rate of approximately $29/hr. In 2021 for the state of Florida per the Bureau of Labor Statistics, the dollar value of those volunteer hours was approx. $6,600. A total of 14,341 hours of volunteer services valued at $409,300 were provided in total to the foundation and its related parties. No amounts have been reflected in this return for those donated services. The Foundation has a dedicated and robust gift planning strategy to cultivate, solicit and steward donors to include the Foundation in their estate plans which can include wills, trusts, retirement accounts, life insurance, and charitable gift annuities. Partnering with the donor's trusted financial or legal advisor is a critical component of the program and requires similar cultivation, solicitation and stewardship plans. In the most recent fiscal year, the total donor dollars received through planned gifts was $3,782,603. Upon notification of the passing of a donor who has included the VNA in their estate plans, the administration process can be lengthy with a 12-18 month timeline for receipt of gift in most cases. 3111748 1 1 0 0 0 0 0 0 0 1 1 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 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X Lundy Fields 7729785550 1110 35th Lane Vero Beach FL 32960 Kathleen Pierce Chairman 5.00 0.00 X X 0 0 0 Sarah Connors Vice Chairman 5.00 0.00 X X 0 0 0 Emily Sherwood Vice Chairman 5.00 0.00 X X 0 0 0 Carole C Finck Secretary 1.00 1.00 X X 0 0 0 Stacy L Kenyon Assistant Secretary 1.00 0.00 X X 0 0 0 Jeffrey Phillips Treasurer 5.00 0.00 X X 0 0 0 Kathleen LaCroix Assistant Treasurer 2.00 0.00 X X 0 0 0 Kathryn Barton Director 1.00 0.00 X 0 0 0 Colleen Bonner Director 1.00 0.00 X 0 0 0 William N Hudson Jr Director 1.00 0.00 X 0 0 0 Carol Kanarek Director 1.00 1.00 X 0 0 0 Ann Marie McCrystal Director 1.00 8.00 X 0 0 0 Marta Schneider Director 1.00 1.00 X 0 0 0 William Stengel Director 1.00 11.00 X 0 0 0 William Stewart Director 1.00 0.00 X 0 0 0 Lundy Fields President/CEO 5.00 35.00 X X 0 330246 36620 Daniel Bach Chief Financial Officer 5.00 35.00 X 0 225742 9081 0 555988 45701 0 0 1 0 Visiting Nurse Association of the Treasu 1110 35th Lane Vero Beach FL 32960 Management Services 596762 1 467544 7732069 2480317 8199613 389434 389434 6252568 4981972 41511 1270596 -41511 1229085 1229085 0 467544 29665 -29665 -29665 9788467 0 0 1588854 3111748 3111748 596762 277315 319447 104593 104593 209782 159061 50721 2200 2200 39201 35936 3265 399198 185507 213691 422 196 226 6760 3141 3619 194999 194999 413 413 Education & Training 70421 32725 37696 Other Expenses 31877 31877 Equipment Rental/Repair 17208 17208 4785584 3111748 1012881 660955 X 5683068 1607606 4903110 4608414 82115 84183 15032 28399 8869459 3141349 2335144 5728110 18942406 21568967 13020 227080 31973895 33852759 64745 79001 5960457 626388 6025202 705389 X 11074571 19503672 14874122 13643698 25948693 33147370 31973895 33852759 X 5002883 1851846 436641 -92693 X 0 1 X 1 0 X X X 4 Visiting Nurse Association of Indian River County Inc 591645497 10 1 530870 0 VNA Hospice of Indian River County Inc 592402136 10 1 2305901 0 VNA Space Coast Inc 651002301 10 1 4380 0 VNA of the Treasure Coast Inc 592664912 10 1 222380 0 4 3063531 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12841593 1054651 2364600 425000 60975 15774869 12066980 121847 1130729 425000 52963 12841593 12313031 142417 221885 557096 53257 12066980 11789448 173610 820739 414752 56014 12313031 10705872 156751 1370146 389851 53470 11789448 0.20910 0.51780 0.27310 0 0 129139 129139 2198143 1180271 1017872 5038295 853590 4184705 1503882 1107488 396394 5728110 Annuity Payment Liability 626388 626388 X 11909333 1851846 436641 29665 2318152 9591181 104593 92693 197286 9788467 4710656 29665 29665 4680991 104593 104593 4785584 Part V, Line 4: On July 1, 2012, the Uniform Prudent Management of Institutional Funds Act (UPMIFA) became effective in the state of Florida. The FASB released FASB Codification 958-205 which provided guidance on the classification of endowment fund net assets for the states that have enacted versions of UPMIFA, and enhances disclosures for endownment funds. Under UPMIFA all unappropriated endowment fund assets are considered restricted. The endowment funds are established for the purpose of providing income to support VNA Hospice House only. Part X, Line 2: The VNA and its controlled affiliates have been recognized by the Internal Revenue Service (IRS) as not-for-profit corporations and are exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code (IRC) and also from state income taxes under the provisions of Chapter 220.13 of the Florida Income Tax Code. The Internal Revenue Service has determined that the VNA is other than a private foundation. Management is not aware of any uncertain tax positions taken by the VNA as of September 30, 2021 and 2020. The VNA's information tax returns generally remain subject to examination by major tax jurisdictions for the last three years. Part XI, Line 2d - Other Adjustments: Fundraising Expenses 29,665. Part XI, Line 4b - Other Adjustments: Change in Charitable Gift Annuities 2,869. Change in Split Interest 89,824. Part XII, Line 2d - Other Adjustments: Fundraising Expenses 29,665. Golf-A-Thon 467544 467544 29665 467544 467544 29665 29665 -29665 0 VNA Hospice of Indian River County Inc 1110 35th Lane Vero Beach FL 32960 592402136 501(C)(3) 2305901 To provide financial assistance for the organization to meet its needs. Visiting Nurse Assciation of Indian River County Inc 1110 35th Lane Vero Beach FL 32960 591645497 501(C)(3) 530870 To provide financial assistance for the organization to meet its needs. Visiting Nurse Assciation of the Treasure Coast Inc 1110 35th Lane Vero Beach FL 32960 592664912 501(C)(3) 222380 To provide financial assistance for the organization to meet its needs. VNA Space Coast Inc 1110 35th Lane Vero Beach FM 32960 651002301 501(C)(3) 4380 To provide financial assistance for the organization to meet its needs. 4 0 0 0 0 0 0 0 0 0 0 Lundy Fields President/CEO 0 304038 0 0 0 26208 0 16800 0 19820 0 366866 0 0 Daniel Bach Chief Financial Officer 0 225484 0 0 0 258 0 0 0 9081 0 234823 0 0 X 3 230317 FMV X Land Lease Contrivutiom 1 2250000 FMV 0 1 0 Part I, Line 32b: Gift Acceptance Committee (GAC) is charged with reviewing all gifts of non-cash and non-publicly-traded securities made to the Foundation, properly screening and accepting or declining these gifts, and making recommendations to the Board on gift acceptance issues where appropriate. GAC consists of Treasurer of Foundation Board, 2 other members of the Foundation Board appointed by the Board Chairman, one of whom shall be the Committee Chairman, 1 member of the VNA Treasure Coast Board appointed by its Board Chairman, such other members as appointed by the Foundation Board Chair, Ex-Officio members shall include the VNA Treasure Coast CEO and Vice President of Foundation. A quorum of 51% shall be required. Form 990, Part III, LINE 1 Continued: Thanks to the generous donors who believe in building a healthier community for all through their gifts to the VNA and Hospice Foundation, the VNA of the Treasure Coast and VNA Hospice of Indian River County are able to care for everyone in need regardless of their financial resources. The Foundation partners with VNA to support programs and services that otherwise would not be funded through insurance, Medicare or Medicaid. Examples include charitable home health and hospice, Hospice House support, bereavement, support and therapy services, technology professional development, training and certification for clinicians, community wellness programs, special patient needs. On average each year, more than $3 million is required to care for local residents who are sick, recovering from surgery, facing a life limiting illness or having a chronic health condition such as heart disease or diabetes. The VNA and Hospice Foundation works with charitably-inclined individuals, families, foundations and businesses to understand and align their passions with the organization's most pressing needs. Funds are raised through mailings, strategic conversations with donors, an annual special event, memorial contributions, grants, bequests and estates. Form 990, Part VI, Section A, line 6 The sole member of the organization is the Visiting Nurse Association of the Treasure Coast, Inc. Form 990, Part VI, Section A, line 7a The board of the corporation shall consist of directors who shall be elected by the sole member at its annual meeting. Form 990, Part VI, Section B, line 11b The 990 is presented to the Finance Committee of the Board of Directors for review, input and approval. A complete copy of the final return with all schedules and attachments is provided to all members of the board of directors for approval prior to filing. Form 990, Part VI, Section B, line 12c Senior leadership and board members re-sign the conflict of interest statement each year and are required to disclose any potential conflicts. All associates are provided access to the conflict of interest policy. Form 990, Part VI, Section B, line 15 The Compensation Committee of the Board of Directors makes recommendations to the Board of Directors for approval of the salary of the CEO and provides input into the compensation of other top management officials using sources including independent compensation consultants, salary surveys, the 990s of other organizations, and periodic compensation studies. Salaries are set based on job requirements, education, area and the agency budget. The use of written employment contracts is used for the President/CEO and other positions where deemed appropriate. Form 990, Part VI, Section C, line 19 The organization's audited financial statements are available upon request to the public. Form 990, Part X, Line 10: Land, Buildings, and Equipment: Section 1.263(a)-3(n) Election: Vising Nurse Association and Hospice Foundation, Inc. 1110 35th Lane Vero Beach, FL 32960-6549 EIN: 59-2804739 Section 1.263(a)-3(n) Election: VNA and Hospice Foundation is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part X, Line 10: Net Assets: Included in the $25,948,693 of net assets are $14,874,122 of restricted net assets. Restricted net assets consist primarily of Endowment and specific purpose funds for the Hospice House in the amount of $12,432,461. Remaining restricted net assets are held for specific purposes for Home Health, Hospice community programs, Community Wellness and wound care certification. Form 990, Part XI, line 9: Change in Charitable Gift Annuity -2,869. Change in Split Interest -89,824. Visiting Nurse Association of Indian River County Inc 1110 35th Lane Vero Beach FL 32960 591645497 Provide Home Health Services FL 501(C)(3) Line 10 Visiting Nurse Association of the Treasure Coast Inc 0 VNA Space Coast Inc 1600 Sarno Road Melbourne FL 32935 651002301 Provide Home Health Services FL 501(C)(3) Line 10 Visiting Nurse Association of the Treasure Coast Inc 0 VNA Hospice of Indian River County Inc 1110 35th Lane Vero Beach FL 32960 592402136 Provide care to the terminally ill and their families. FL 501(C)(3) Line 10 Visiting Nurse Association of the Treasure Coast Inc 0 Visiting Nurse Association of the Treasure Coast Inc 1110 35th Lane Vero Beach FL 32960 592664912 Management and administrative services FL 501(C)(3) Line 12B, II 0 Space Coast Private Care Inc 1600 Sarno Road Suite 201 Melbourne FL 32935 843225326 Provide home Health Services FL 501(C)(3) Line 10 Visiting Nurse Association of the Treasure Coast Inc 0 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0