2022-11-11T17:25:24-06:00 2021-12-31 WithumSmithBrown PC 1411 BROADWAY 9TH FLOOR NEW YORK NY 10018 990 2021-01-01 133885148 NEW PARTNERS INC % JACQUELINE GUILFOYLE NEWP 2122903000 220 EAST 42ND STREET 6TH FLOOR NEW YORK NY 10017 KEITH PATTERSON EVP/CFO 2126095716 2022-11-10 true KEITH PATTERSON 000000000 Scott J Mariani P00642486 2127519100 3 2021 2022-09-23 18:48:47Z VNS HEALTH PERSONAL CARE ANDRIA CASTELLANOS 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 235496964 false X WWW.VNSHEALTH.ORG X 1995 NY TO PROVIDE HIGH QUALITY HOME AND COMMUNITY-BASED CARE AND TO PROMOTE INDEPENDENT COMMUNITY LIVING. 10 9 7813 9 0 0 9134505 2891997 248353870 232604967 0 0 0 0 257488375 235496964 0 0 0 0 232120103 202555865 0 0 0 33080254 34031034 265200357 236586899 -7711982 -1089935 117668624 113955337 69467291 66843939 48201333 47111398 X TO PROVIDE HIGH QUALITY, COST-EFFECTIVE HOME CARE SERVICES AND PRODUCTS TO PATIENTS. PLEASE REFER TO SCHEDULE O FOR ADDITIONAL INFORMATION. false false 221981238 0 232604967 HOME CARE SERVICES: THE ORGANIZATION OFFERS A WIDE ARRAY OF HOME HEALTH CARE SERVICES. PLEASE REFER TO SCHEDULE O FOR ADDITIONAL INFORMATION. 221981238 true true false false false false false false false false true false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true true false false false true X 0 0 7813 true false false false false false false false false false false false false X 10 9 false false false false true true true true true false false true true true true true true true true false NY X X JACQUELINE GUILFOYLE 2126094162 220 EAST 42ND STREET 7TH FLOOR NEW YORK NY 10017 X DANIEL SAVITT DIRECTOR; EX-OFF (EFF 02/2021) 55.0 0.0 X X 0 1568570 71478 MARKI FLANNERY DIRECTOR; EX-OFF(TERM 02/2021) 55.0 0.0 X X 0 1445489 48962 ANDRIA CASTELLANOS EVP & CHIEF OF PROVIDER SVCS 55.0 0.0 X 0 754159 31136 KEITH PATTERSON EVP & CFO (EFF 01/2021) 55.0 0.0 X 0 513492 27818 JAMES ROLLA LMSW SVP, VNS HEALTH PERSONAL CARE 55.0 0.0 X 300987 0 23767 NOEL MONTALVO VP, ADMINISTRATION 55.0 0.0 X 205709 0 14637 THOMAS TRIOLO JR SENIOR DIRECTOR, FINANCE 55.0 0.0 X 188456 0 18424 THOMAS COCOZZA DIRECTOR, OPERATIONS 55.0 0.0 X 177416 0 13634 DEBRA O'HEHIR AVP, QUAL ASSURANCE & PERFORM. 55.0 0.0 X 177236 0 13044 JOSEPH PERRY DIRECTOR, PRIVATE CARE SVCS 55.0 0.0 X 140268 0 42390 LORAINE EARLE DIRECTOR, SUPPORT SERVICES 55.0 0.0 X 141189 0 16880 ANNE B EHRENKRANZ PHD CHAIR (1/2021-6/2021)-DIRECTOR 1.0 0.0 X X 0 0 0 GAYLE ROSENTHAL CHAIR (EFF 7/2021) - DIRECTOR 1.0 0.0 X X 0 0 0 MARGARET A BANCROFT VICE CHAIR/SECRETARY-DIRECTOR 1.0 0.0 X X 0 0 0 SARAH L EAMES DIRECTOR 1.0 0.0 X 0 0 0 ARTHUR LINDENAUER DIRECTOR 1.0 0.0 X 0 0 0 SIMONE-MARIE MEEKS DIRECTOR (EFF 07/2021) 1.0 0.0 X 0 0 0 CARL H PFORZHEIMER III DIRECTOR 1.0 0.0 X 0 0 0 JOHN P RAFFERTY DIRECTOR 1.0 0.0 X 0 0 0 ANDREW SCHIFF MD DIRECTOR; EX-OFFICIO 1.0 0.0 X 0 0 0 KURT DUDAS DIRECTOR (TERMED 07/2021) 1.0 0.0 X 0 0 0 DONNA E MCCABE DIRECTOR (TERMED 07/2021) 1.0 0.0 X 0 0 0 DEBORAH M SALE DIRECTOR (TERMED 07/2021) 1.0 0.0 X 0 0 0 1331261 4281710 322170 24 false true false SANDATA TECHNOLOGIES LLC 270 DUFFY AVENUE UNIT 266A HICKSVILLE NY 118013646 IT SUPPORT/SOLUTIONS 1815682 GREAT-WEST TRUST COMPANY LLC 8525 EAST ORCHARD ROAD GREENWOOD VILLAGE CO 80111 FINANCIAL SERVICES 359451 CAREACADEMYCO INC 55 COURT STREET BOSTON MA 02108 TRAINING 350000 NOTIFYMD 555 BELAIRE AVENUE CHESAPEAKE VA 23320 MED ANSWERING SVCS 244765 TNT STAFFING LLC 70 KINDERKAMACK ROAD SUITE 202 EMERSON NJ 07630 STAFFING 236640 9 1663711 1228286 2891997 NET PATIENT SERVICE REVENUE 621400 226812436 226812436 QUAL INCENTIVE/VITAL ACS PROVIDER POOL 624100 5502320 5502320 OTHER PROGRAM RELATED REVENUE 624100 290211 290211 232604967 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 235496964 232604967 0 0 0 0 0 545101 545101 0 159192695 159192695 3450255 3450255 27463974 27463974 11903840 11903840 0 20943 20943 0 0 0 0 11827493 11700439 127054 484278 166252 318026 2287183 2287183 110540 110540 0 4241102 4241102 217545 217545 0 366488 366488 0 0 29703 29703 657542 657542 SHARED SERVICES 10460720 961299 9499421 MEDICAL SUPPLIES 1478379 1432085 46294 SHARED SERVICES - CLINICAL 346808 346808 OTHER EXPENSES 1502310 1496297 6013 236586899 221981238 14605661 0 0 0 0 0 2886626 2602903 9442633 4174349 0 0 0 0 0 0 0 0 3727854 5956894 1028014 901070 156648 126944 0 0 0 0 0 0 0 0 101454863 101094247 117668624 113955337 69467291 66843939 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 69467291 66843939 X 48201333 47045255 0 66143 48201333 47111398 117668624 113955337 -1089935 X X false true X true true true X 0 0 0 8084627 2891997 10976624 265057864 276616636 290354069 249403748 232604967 1314037284 0 0 0 265057864 276616636 290354069 257488375 235496964 1325013908 0 0 0 1325013908 0 0 53976 0 0 53976 0 0 0 53976 0 0 53976 0 0 265057864 276616636 290408045 257488375 235496964 1325067884 0.99996 1.00000 0.00004 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 451151 325047 126104 88958 88118 840 487905 487905 0 126944 DUE FROM AFFILIATES 97563606 WORKER'S COMP REINSURANCE REC. 2256974 INSURANCE RECEIVABLE 1273667 101094247 0 0 X SCHEDULE D, PART X; QUESTION 2 THE ORGANIZATION IS AN AFFILIATE WITHIN VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM FOR THE YEARS ENDED DECEMBER 31, 2021 AND DECEMBER 31, 2020; RESPECTIVELY. THE FOLLOWING IS THE TEXT OF THE FOOTNOTE INCLUDED IN THE SYSTEM'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 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, 2021 OR 2020. true true false false false false false true false DANIEL SAVITT DIRECTOR; EX-OFF (EFF 02/2021) 0 1196668 0 220675 0 151227 0 4350 0 67128 0 1640048 0 0 MARKI FLANNERY DIRECTOR; EX-OFF(TERM 02/2021) 0 182108 0 392904 0 870477 0 13321 0 35641 0 1494451 0 0 ANDRIA CASTELLANOS EVP & CHIEF OF PROVIDER SVCS 0 483318 0 175875 0 94966 0 4350 0 26786 0 785295 0 74215 KEITH PATTERSON EVP & CFO (EFF 01/2021) 0 513444 0 0 0 48 0 0 0 27818 0 541310 0 0 JAMES ROLLA LMSW SVP, VNS HEALTH PERSONAL CARE 232307 0 58000 0 10680 0 2174 0 21593 0 324754 0 0 0 NOEL MONTALVO VP, ADMINISTRATION 168512 0 36939 0 258 0 0 0 14637 0 220346 0 0 0 THOMAS TRIOLO JR SENIOR DIRECTOR, FINANCE 110352 0 17111 0 60993 0 5478 0 12946 0 206880 0 0 0 THOMAS COCOZZA DIRECTOR, OPERATIONS 153206 0 24150 0 60 0 1308 0 12326 0 191050 0 0 0 DEBRA O'HEHIR AVP, QUAL ASSURANCE & PERFORM. 144790 0 26133 0 6313 0 510 0 12534 0 190280 0 0 0 JOSEPH PERRY DIRECTOR, PRIVATE CARE SVCS 119844 0 20042 0 382 0 1809 0 40581 0 182658 0 0 0 LORAINE EARLE DIRECTOR, SUPPORT SERVICES 122858 0 17569 0 762 0 4881 0 11999 0 158069 0 0 0 CORE FORM, PART VII AND SCHEDULE J TAXABLE COMPENSATION REPORTED HEREIN IS DERIVED FROM 2021 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 INDIVIDUALS RECEIVED SEVERANCE PAYMENTS DURING THE YEAR WHICH WERE INCLUDED IN EACH INDIVIDUAL'S 2021 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: MARKI FLANNERY, $496,269 AND THOMAS TRIOLO, JR., $41,401. 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 AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED 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 2021 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL SAVITT, $82,495; MARKI FLANNERY, $204,972 AND ANDRIA CASTELLANOS, $75,071. SCHEDULE J, PART I; QUESTION 7 CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2021 WHICH WAS INCLUDED IN SCHEDULE J, PART II, COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2021 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. SCHEDULE J, PART II; COLUMN F THE AMOUNT REPORTED IN SCHEDULE J, PART II, COLUMN (F) INCLUDES VESTED BENEFITS IN A DEFERRED COMPENSATION PLAN AS THIS AMOUNT WAS NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE. THIS AMOUNT WAS REPORTED AS DEFERRED COMPENSATION ON PRIOR YEARS' FORMS 990 AND IS NOW BEING REPORTED AGAIN ON THIS YEAR'S FORM 990. THIS VESTED BENEFIT HAS BEEN TREATED AS TAXABLE INCOME AND REPORTED WITHIN THE INDIVIDUAL'S FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. CORE FORM, PAGE 1, BOX C EFFECTIVE DECEMBER 21, 2021, THIS ORGANIZATION 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 I, LINES 8 & 9 CERTAIN RECLASSIFICATIONS HAVE BEEN MADE TO THE PRIOR YEAR AMOUNTS PREVIOUSLY REPORTED TO CONFORM TO THE CURRENT YEAR PRESENTATION. THESE RECLASSIFICATIONS HAVE NO IMPACT ON THE NET ASSETS OF THE ORGANIZATION AS PREVIOUSLY REPORTED. CORE FORM, PART III; QUESTION 1 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 2021, VNS HEALTH AND ITS AFFILIATES - TOGETHER WITH ITS GENEROUS SUPPORTERS AND COMMUNITY PARTNERS - PROVIDED OVER $51 MILLION IN CHARITABLE CARE AND COMMUNITY BENEFIT PROGRAMS, WHICH IMPROVED THE LIVES OF TENS OF THOUSANDS OF NEW YORKERS, YOUNG AND OLD, INCLUDING THE UNDER-INSURED AND UNINSURED. 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) AND SKILLED PROFESSIONAL SERVICES (RN/LPN CARE; ST; PT; OT; SW ADMINISTERING MEDICATIONS, TREATMENTS AND NURSING ASSESSMENTS; ASSESSMENTS FOR NURSING HOME ELIGIBILITY). VNS HEALTH PERSONAL CARE PROVIDED OVER 8,078,200 PARAPROFESSIONAL HOURS OF PERSONAL CARE AND EMPLOYED OVER 5,819 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 2021, VNS HEALTH PERSONAL CARE WAS A VITAL PLAYER IN NUMEROUS COMMUNITY ACTIVITIES AND OUTREACH, INCLUDING PROVIDING NURSING SERVICES TO 41 NORCS (NATURALLY OCCURRING RETIREMENT COMMUNITIES) THROUGHOUT THE FIVE BOROUGHS OF NEW YORK CITY AND STAFFING THE VNS HEALTH COVID VACCINATION CLINIC. THE EXEMPLARY WORK PERFORMED BY THIS ORGANIZATION CONTINUED TO GARNER FAVORABLE PRESS IN 2021, 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 VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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 VI, SECTION A; QUESTIONS 6 & 7 VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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 VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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 VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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 VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH "VNS HEALTHITS 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 VISITING NURSE SERVICE OF NEW YORK AND ITS SUBSIDIARIES; A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM ("SYSTEM"). VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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. ("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 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 AND SCHEDULE J DURING THE YEAR ENDED DECEMBER 31, 2021, DANIEL M. SAVITT AND MARKI (IMMACOLATA) FLANNERY SERVED AS VOTING MEMBERS/OFFICERS OF THIS ORGANIZATION'S GOVERNING BODY; AN UNCOMPENSATED POSITION. MR. SAVITT AND MS. FLANNERTY WERE BOTH EMPLOYED BY AND RECEIVED A FEDERAL FORM W-2 FROM VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("VNS HEALTH"); A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. THEIR COMMON LAW EMPLOYER/EMPLOYEE RELATIONSHIP IS WITH VNS HEALTH. ACCORDINGLY, VNS HEALTH FILED A 2021 FEDERAL FORM 4720 WHICH INCLUDED A REMITTANCE OF EXCISE TAX RELATED TO MR. SAVITT AND MS. FLANNERY'S COMPENSATION IN EXCESS OF $1M. CORE FORM, PART VII, SECTION A, COLUMN B THE ORGANIZATION IS AN AFFILIATE WITHIN VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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 VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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, 2021 AND DECEMBER 31, 2020; 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 VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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 SYSTEM ENGAGED AN INDEPENDENT ACCOUNTING FIRM TO PREPARE AND ISSUE A SYSTEM WIDE CONSOLIDATED AUDIT UNDER THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133 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 HEALTH MGMT SVCS ORG 220 EAST 42ND ST NY NY 10017 871804245 HEALTH MGMT. NY NA N/A 0 0 0 0.00000 MEDICAL CARE AT HOME PC 220 EAST 42ND STREET 6TH FL NEW YORK NY 10017 264175570 HEALTH SVCS. NY NA C CORP. 0 0 0.00000 false VNSNY CARE MANAGEMENT IPA INC 220 EAST 42ND STREET 6TH FLOOR NEW YORK NY 10017 843621396 MANAGEMENT NY VNSNY C CORP. 0 0 0.00000 true VNS HEALTH HOLDINGS INC 220 EAST 42ND STREET NEW YORK NY 10017 874013159 HOLDING COMPANY 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 VISITING NURSE SERVICE OF NEW YORK D/B/A VNS HEALTH ("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.