2025-10-20T11:35:27-05:00 2024-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-01-01 470690286 THE VISITING NURSE HEALTH SERVICES VISI 4023425566 12565 WEST CENTER ROAD 100 OMAHA NE 68144 CAROLE PATRICK PRESIDENT & CEO 4029304064 2025-10-16 1 1 MEGAN L KOZIOL CPA P01544037 4023302660 2025-10-08 2024 2025-03-06 01:10:19Z CAROLE PATRICK 12565 WEST CENTER ROAD 100 OMAHA NE 68144 3499439 0 X WWW.VNATODAY.ORG X 1986 NE TO FOSTER THE DIGNITY AND WELL-BEING OF THE RESIDENTS OF OUR COMMUNITIES. 15 14 102 15 0 0 2273636 1688223 1111119 1811216 0 0 0 0 3384755 3499439 173578 60387 0 0 2844566 3072521 0 0 0 1380265 1952163 4398409 5085071 -1013654 -1585632 1321855 1081447 1105323 2450547 216532 -1369100 DELIVERING COMMUNITY-BASED CARE THAT PROVIDES PEACE OF MIND, QUALITY OF LIFE AND INDEPENDENCE. 0 0 2570478 60387 796610 FAMILY SUPPORT WHICH INCLUDES MULTIDISCIPLINARY (PUBLIC HEALTH NURSING, SOCIAL WORK, FAMILY SUPPORT) 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. 1666042 716352 CONTRACT/PRIVATE PAY WHICH INCLUDES COMMUNITY-BASED SERVICES THAT SERVE A SPECIFIC POPULATION WITH A FOCUS ON PREVENTIVE HEALTH ACTIVITIES. INCLUDES SCHOOL HEALTH, ANNUAL COMMUNITY FLU CAMPAIGN, AND PRIVATE DUTY COMPANION SERVICES TO SENIORS. 801256 298254 HOME CARE WHICH INCLUDES BOTH SKILLED (NURSING, THERAPIES, SOCIAL WORK) AND 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. 5037776 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 5 0 1 102 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 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 JEANNE RICE SECRETARY 1.00 4.00 X X 0 0 0 SEAN WINEKAUF TREASURER 1.00 4.00 X X 0 0 0 CRAIG FLANAGAN DIRECTOR 1.00 0.00 X 0 0 0 SUE NUSS DIRECTOR 1.00 0.00 X 0 0 0 ROGER KOBAYASHI DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM FOLEY DIRECTOR 1.00 0.00 X 0 0 0 MICAH BEACHY DIRECTOR 1.00 0.00 X 0 0 0 JESSIE FECHNER DIRECTOR 1.00 0.00 X 0 0 0 KATIE FOURNEY DIRECTOR 1.00 0.00 X 0 0 0 JOHN HOICH DIRECTOR 1.00 0.00 X 0 0 0 ERIC NORMAN DIRECTOR 1.00 0.00 X 0 0 0 REBECCA TAMAYO DIRECTOR 1.00 0.00 X 0 0 0 DAVID VANLANDINGHAM VP FINANCE/CFO 5.00 40.00 X 0 177320 13777 SANDRA SPICCIATI VP HEALTH SERVICES 40.00 0.00 X 116404 0 4589 116404 363319 30764 1 0 1 0 0 58707 17925 638349 973242 1688223 HOME HEALTH CARE SVCS 621610 1747698 1747698 MANAGEMENT SERVICES 561000 63518 63518 1811216 3499439 1811216 0 0 60387 60387 2613721 2613721 58093 58093 200366 200366 200341 200341 1106693 1106693 165049 122268 42781 84426 83232 1194 83946 83510 436 18259 17239 1020 3917 3080 837 MEDICAL SUPPLIES 481975 481975 DUES AND SUBSCRIPTIONS 3570 3385 185 PUBLIC RELATIONS 3144 3144 MISC 1184 342 842 5085071 5037776 47295 0 638416 532117 509492 234500 121822 248563 45926 61031 0 2954 20123 17841 6199 2282 1321855 1081447 193618 333869 911705 2116678 1105323 2450547 X -1119996 -2113773 1336528 744673 216532 -1369100 1321855 1081447 -1585632 0 X X 0 1 X 1 1 1 X 2470936 3656887 3387832 2273636 1688223 13477514 2470936 3656887 3387832 2273636 1688223 13477514 2543268 10934246 13477514 7939590 0.81130 0.76210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 578904 20688 19238 1450 578904 578904 19623 18184 1439 578904 578904 21432 20054 1378 578904 578904 17921 16914 1007 578904 578904 14919 12840 2079 578904 0.00000 1.00000 0.00000 0 1 1 20123 17841 2282 2282 INTERCOMPANY PAYABLES 2116678 2116678 X PART V, LINE 4: THE ENDOWMENT IS HELD BY THE VISITING NURSE FOUNDATION, AN AFFILIATE THAT WAS FORMED TO FURTHER THE MISSION OF THE VISITING NURSE HEALTH SERVICES AND THE VISITING NURSE ASSOCIATION OF THE MIDLANDS. THE ENDOWMENT IS MAINTAINED IN PERPETUITY TO GENERATE INCOME TO SUPPORT THE OPERATIONS OF THE VISITING NURSE HEALTH SERVICES AND THE VISITING NURSE ASSOCIATION OF THE MIDLANDS. PART X, LINE 2: MANAGEMENT BELIEVES THAT EACH ENTITY HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUALFILING 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. 1 THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY 830 N 14TH ST STE 303 COUNCIL BLUFFS IA 51501 420681048 501(C)(3) 60387 0 TO AID IN THE PROGRAMS AND SERVICES INCLUDING HOME HEALTH CARE AND MATERNAL CHILD CARE. 1 0 PART I, LINE 2: AS THE VISITING NURSE HEALTH SERVICES GAVE FUNDING TO RELATED ORGANIZATIONS, VNHS IS ABLE TO MONITOR THE USE AND MAINTAIN RECORDS THAT SUBSTANTIATE THE ASSISTANCE. 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 HEALTH SERVICES (VNHS) 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 THE VISITING NURSE HEALTH SERVICES. VNAM UTILIZED THE FOLLOWING FOR DETERMINING COMPENSATION: FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY AND APPROVAL BY THE BOARD. 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 B, LINE 11B VNHS WILL SHARE THE FORM 990 WITH THE GOVERNING BODY PRIOR TO SUBMISSION. IF A REGULARLY SCHEDULED MEETING DOES NOT OCCUR BEFORE THE 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 HEALTH SERVICES. 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 ON 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 HEALTH SERVICES (VNHS) 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 ASSOCIATION OF POTTAWATTAMIE COUNTY, AND EASTER SEALS NEBRASKA. VNHS 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 MONTHLY FINANCIAL PROGRESS AS REPORTED BY STAFF TOWARDS ANNUAL BUDGET PLANS, 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 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 THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY 830 N 14TH ST STE 303 COUNCIL BLUFFS IA 51501 420681048 HOME CARE, PUBLIC HEALTH IA 501(C)(3) LINE 7 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 0 1 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 1054599 FAIR MARKET VALUE THE VISITING NURSE ASSOCIATION OF THE MIDLANDS E 1238255 FAIR MARKET VALUE THE VISITING NURSE FOUNDATION D 50090 FAIR MARKET VALUE THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY B 60387 FAIR MARKET VALUE THE VISITING NURSE FOUNDATION R 76324 FAIR MARKET VALUE THE VISITING NURSE FOUNDATION S 76324 FAIR MARKET VALUE SCHEDULE R, PAGE 3, PART V, LINE 2 THE VISITING NURSE HEALTH SERVICES SHARES ITS FACILITY WITH FOUR AFFILIATES, THE VISITING NURSE ASSOCIATION OF THE MIDLANDS, THE VISITING NURSE FOUNDATION, THE VISITING NURSE ASSOCIATION OF POTTAWATTAMIE COUNTY, AND EASTER SEALS NEBRASKA. USE OF THE FACILITY BY THE FOUR ORGANIZATIONS OVERLAPS. THEREFORE, IT IS DIFFICULT TO QUANTIFY THE COST OF THE PORTION USED BY EACH ORGANIZATION.