2020-08-04T08:38:41-05:00 2019-09-30 010523282 Berry Dunn McNeil & Parker LLC 1000 Elm Street 4th Floor Manchester NH 03101 990 2018-10-01 592804739 Visting Nurse Association and Hospice Foundation Inc VIST 7725675551 1110 35th Lane Vero Beach FL 329606549 Daniel Bach Chief Financial Officer 7725675551 2020-07-29 1 Melissa Magoon CPA P01712842 6036697337 2020-07-29 69.49.157.66 2020-07-29 09:17:14 ED P BCE379EC6B2F882893C3F02DE0A5A3D951B1B2ED 30B9C2275292C8D8D88632D14A140450B52E3DB5 2018 2020-09-23 17:36:50Z Lundy Fields 1110 35th Lane Vero Beach FL 329606549 15905838 0 X www.vnatc.com X 1987 FL The VNA and Hospice Foundation's strategic vision is to inspire all philanthropists and donors to partner with the VNA to build a healthier community for all. This is accomplished by engaging current donors and those with an interest in or linkage to home health or hospice care; developing board members who inspire others to become involved as champions and supporters; enhancing collaborative relations with VNA and other community partners; assuring best practices in foundation accountability and service. The Board of Directors is committed to raising contributions in the community through a comprehensive and integrated fund development plan. These charitable investments support the priority needs of the VNA of the Treasure Coast, which may include charity care for underserved or uninsured patients, capital projects, VNA hospice house operations and program initiatives. 18 17 0 90 0 0 4117021 4691935 325 0 1312807 987326 -33310 -30524 5396843 5648737 2186863 2945499 0 0 0 0 0 0 362723 1189401 1131149 3376264 4076648 2020579 1572089 24724733 25635140 819647 789222 23905086 24845918 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. 2945499 2945499 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 300 hours of their time in direct support of the Foundation. Volunteers assisted in various program areas. Based upon the hourly volunteer rate of approximately $25/hr. In 2019 for the state of Florida per the Bureau of Labor Statistics, the dollar value of those volunteer hours was approx. $7,600. A total of 41,660 hours of volunteer services valued at $1,042,000 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 $371,683. 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. 2945499 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 18 17 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 0.00 X X 0 0 0 Stacy L Kenyon Assistant Secretary 1.00 0.00 X X 0 0 0 W Andrew White Treasurer 5.00 0.00 X X 0 0 0 Jeffrey Phillips Assistant Treasurer 2.00 0.00 X X 0 0 0 Anne Marie McCrystal Director 1.00 11.00 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 Anne Cooney 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 2.00 X 0 0 0 Kathleen LaCroix Director 1.00 0.00 X 0 0 0 Marta Schneider Director 1.00 1.00 X 0 0 0 William Stengel Director 1.00 2.00 X 0 0 0 William Stewart Director 1.00 0.00 X 0 0 0 John Campione Past Vice-Chairman 5.00 0.00 X X 0 0 0 Sue Tompkins Past Director 1.00 7.00 X 0 0 0 Karen Schievelbein Past Director 1.00 10.00 X 0 0 0 Lundy Fields President/CEO 3.00 37.00 X X 0 151660 23848 Mary Linn Hamilton Past President/CEO 3.00 37.00 X X 0 197130 2190 Dan Bach CFO 5.00 35.00 X 0 104776 2321 Mary Blumstein Past VP of Finance 5.00 35.00 X 0 23641 355 0 477207 28714 0 0 1 0 0 380985 286875 4024075 1783005 4691935 514935 514935 10698968 10226577 472391 472391 472391 0 380985 30524 -30524 -30524 5648737 0 0 956802 2945499 2945499 455478 245227 210251 111635 30131 81504 13805 13805 10930 10930 6071 1789 4282 74038 34509 39529 169 166 3 23984 11429 12555 232705 232705 582 582 Education & Training 82881 82881 Equipment Rental/Repair 55129 55129 Printing & Publication 45222 45222 Other Expenses 18520 17726 794 4076648 2945499 768426 362723 X 226774 2678314 63036 148758 18204 3198 6664181 4595866 2170132 2068315 21029257 20048643 1444104 461138 24724733 25635140 89885 118606 729762 670616 819647 789222 X 9345673 9623694 7021923 7657234 7537490 7564990 23905086 24845918 24724733 25635140 X 1572089 -520263 -110994 X 0 1 X 1 0 X X X 4 Visiting Nurse Association of Indian River County Inc 591645497 10 1 601245 0 VNA Hospice of Indian River County Inc 592402136 10 1 1970337 0 VNA Space Coast Inc 651002301 10 1 15789 0 VNA of the Treasure Coast Inc 592664912 10 1 279751 0 4 2867122 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 12313031 142417 221885 557096 53257 12066980 11789448 173610 820739 414752 56014 12313031 10705872 156751 1370146 389851 53470 11789448 8647027 551163 1078928 -382994 -45760 10705872 9381210 74750 -333017 74750 26564 9021629 0.17570 0.62690 0.19740 0 0 129139 129139 2342056 1277375 1064681 1180915 611406 569509 2987656 2707085 280571 24415 24415 2068315 Annuity Payment Liability 670616 670616 X 4937838 -520263 246848 -273415 5211253 111635 325849 437484 5648737 3997006 31993 31993 3965013 111635 111635 4076648 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 Association consists of public charities under Section 501(c)(3) of the Internal Revenue Code. As public charities, the Association is exempt from state and federal income taxes on income earned in accordance with its tax-exempt purpose. Unrelated business income is subject to state and federal income tax. Management has evaluated the Association's tax positions and concluded that the Association has no unrelated business income or uncertain tax positions that require adjustment to the financial statements. Part XI, Line 2d - Other Adjustments: Fundraising Expenses 30,524. Change in Split Interest 216,324. Part XI, Line 4b - Other Adjustments: Change in Charitable Gift Annuities 325,849. Part XII, Line 2d - Other Adjustments: Recovery for Uncollectable Pledge 1,469. Fundraising Expenses 30,524. Golf-A-Thon 380985 380985 7275 23249 380985 380985 7275 23249 30524 -30524 0 VNA Hospice of Indian River County Inc 1110 35th Lane Vero Beach FL 32960 592402136 501(C)(3) 1970337 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) 601245 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) 279751 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) 15789 To provide financial assistance for the organization to meet its needs. 4 1 0 0 0 0 0 0 0 0 Lundy Fields President/CEO 0 145812 0 0 0 5848 0 0 0 23848 0 175508 0 0 Mary Linn Hamilton Past President/CEO 0 5000 0 0 0 192130 0 2025 0 165 0 199320 0 0 Part I, Line 4a Mary Linn Hamilton, Past President/CEO, received $130,000 in severance pay. X 4 1783005 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 VNA, 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 $2 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 Executive 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 $24,845,918 of net assets are $15,222,224 of restricted net assets. Restricted net assets consist primarily of Endowment and specific purpose funds for the Hospice House in the amount of $12,231,568. 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 -325,849. Change in Split Interest 216,324. Recovery for Uncollectible Pledges -1,469. 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 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0