2018-07-30T09:04:58-05:00 2017-09-30 010523282 BERRY DUNN MCNEIL & PARKER LLC 1000 ELM STREET 4TH FLOOR MANCHESTER NH 03101 990 2016-10-01 592804739 VISTING NURSE ASSOCIATION & HOSPICE FOUNDATION INC VIST 7725675551 1110 35TH LANE VERO BEACH FL 329606549 DANIEL BACH CHIEF FINANCIAL OFFICER 7725675551 2018-07-19 1 DIMITRIOS PANACOPOULOS P01603705 6036697337 2018-07-19 2016 2022-09-23 18:48:47Z LUNDY FIELDS 1110 35TH LANE VERO BEACH FL 329606549 9499292 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. 17 16 0 400 0 0 2588587 2852530 1125 1125 777002 1150161 -34857 -31209 3331857 3972607 2458287 2613747 0 0 490233 0 0 0 507100 867485 1346320 3816005 3960067 -484148 12540 22244225 22818571 1302061 900994 20942164 21917577 X TO SOLICIT AND RAISE PHILATHROPIC 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 1125 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. THE REVENUE ABOVE IS STRICTLY GENERATED BY REGISTRATION FEES FOR CONTINUING EDUCATION. SEMINARS HOSTED TWICE A YEAR BY THE FOUNDATION AS A STEWARDSHIP SERVICE TO THE LOCAL PROFESSIONAL ADVISOR COMMUNITY. THE FOUNDATION WORKS WITH THESE COLLEAGUES AND THEIR CLIENTS TO LEAVE A LEGACY TO THE VNA THROUGH A PLANNED GIFT. 2817300 2613747 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 NEARLY 1,200 HOURS OF THEIR TIME IN DIRECT SUPPORT OF THE FOUNDATION. VOLUNTEERS ASSISTED IN VARIOUS PROGRAM AREAS. BASED UPON THE HOURLY VOLUNTEER RATE OF APPROX $24/HR. IN 2017 FOR THE STATE OF FL PER THE BUREAU OF LABOR STATISTICS, THE DOLLAR VALUE OF THOSE VOLUNTEER HOURS WAS APPROX $28,000. A TOTAL OF 41,683 HOURS OF VOLUNTEER SERVICES VALUED AT $1,006,000 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 $669,084. UPON NOTIFICATION OF THE PASSING OF A DONOR WHO HAS INCLUDED VNA IN THEIR ESTATE PLANS, THE ADMINISTRATION PROCESS CAN BE LENGTHY WITH A 12-18 MONTH TIMELINE FOR RECEIPT OF GIFT IN MOST CASES. 2817300 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 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 1 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 EMILY SHERWOOD VICE-CHAIRMAN 5.00 0.00 X X 0 0 0 JOHN CAMPIONE VICE-CHAIRMAN 5.00 0.00 X X 0 0 0 W ANDREW WHITE TREASURER 1.00 0.00 X X 0 0 0 CAROLE C FINCK SECRETARY 1.00 0.00 X X 0 0 0 MARY LINN HAMILTON CEO/PRESIDENT 3.00 37.00 X X 0 289425 21678 ANNE MARIE MCCRYSTAL DIRECTOR 5.00 2.00 X 0 0 0 CAROL KANAREK DIRECTOR 1.00 2.00 X 0 0 0 SUE TOMPKINS DIRECTOR 1.00 11.00 X 0 0 0 MARTA SCHNEIDER DIRECTOR 1.00 0.00 X 0 0 0 ANNE COONEY DIRECTOR 1.00 0.00 X 0 0 0 COLLEEN BONNER DIRECTOR 1.00 0.00 X 0 0 0 J VINCENT BOYLE DIRECTOR 1.00 0.00 X 0 0 0 SARAH CONNORS DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM STEWART DIRECTOR 1.00 0.00 X 0 0 0 STACY L KENYON DIRECTOR 1.00 0.00 X 0 0 0 KAREN SCHIEVELBEIN DIRECTOR 1.00 0.00 X 0 0 0 MARY BLUMSTEIN VP OF FINANCE 5.00 35.00 X 0 119033 8253 KERRY BARTLETT VP OF FOUNDATION 40.00 X 0 153392 8751 0 561850 38682 0 0 1 0 0 340604 2511926 2852530 SEMINAR REGISTRATION 900099 1125 1125 1125 436326 436326 6203260 6051 5495476 0 707784 6051 713835 713835 0 340604 31209 -31209 -31209 3972607 1125 0 1118952 2613747 2613747 576480 296190 280290 10875 10875 113390 30604 82786 45601 45601 7060 7060 8730 2572 6158 87452 37115 50337 1222 1199 23 27452 13082 14370 205374 203553 1821 582 582 EDUCATION & TRAINING 107073 107073 PRINTING & PUBLICATION 63145 63145 OTHER EXPENSES 47837 20302 27535 EQUIPMENT RENTAL/REPAIR 44047 44047 3960067 2817300 635667 507100 57076 66983 35041 42007 31737 6391646 4160775 2200079 2230871 19598847 20481570 279233 39352 22244225 22818571 32449 105827 1269612 795167 1302061 900994 X 7522645 7344771 6212390 7208926 7207129 7363880 20942164 21917577 22244225 22818571 X 12540 1199297 -236424 X X 0 1 X 1 0 X X X 4 VISITING NURSE ASSOCIATION OF INDIAN RIVER COUNTY INC 591645497 10 1 487863 0 VNA HOSPICE OF INDIAN RIVER COUNTY INC 592402136 10 1 1653271 0 VNA SPACE COAST INC 651002301 10 1 9128 0 VNA OF THE TREASURE COAST INC 592664912 10 1 463485 0 4 2613747 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 9328201 1520900 389851 53470 10405780 8647027 31000 1078928 -382994 -45760 10185709 9381210 74750 -333017 74750 26564 9021629 8613064 79571 793537 70591 34371 9381210 6986529 1162827 872641 408933 8613064 0.70770 0.29230 0 0 3594 3594 2437545 1074469 1363076 1134445 530589 603856 2648334 2492216 156118 167728 63501 104227 2230871 ANNUITY PAYMENT LIABILITY 795167 795167 X 4824688 1199297 31209 1230506 3594182 113390 265035 378425 3972607 3952662 105985 105985 3846677 113390 113390 3960067 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 TAX 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 2017 AND 2016. 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 31,209. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST 161,648. CHANGE IN CHARITABLE GIFT ANNUITIES 103,387. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHARITABLE GIFT ANNUITY 103,387. RECOVERY FOR UNCOLLECTABLE PLEDGE 2,598. 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 THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA), AND ENHANCES DISCLOSURES FOR ENDOWNMENT FUNDS. UNDER UPFIMA 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. GOLF-A-THON 340604 340604 5403 25806 340604 340604 5403 25806 31209 -31209 0 VNA HOSPICE OF INDIAN RIVER COUNTY INC 1110 35TH LANE VERO BEACH FL 32960 592402136 501(C)(3) 1653271 CASH VALUE TO PROVIDE FINANCIAL ASSISTANCE FOR THE ORGANIZATION TO MEET ITS NEEDS. VNA SPACE COAST INC 1600 SARNO ROAD MELBOURNE FL 32935 651002301 501(C)(3) 9128 CASH VALUE 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) 487863 CASH VALUE 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) 463485 CASH VALUE TO PROVIDE FINANCIAL ASSISTANCE FOR THE ORGANIZATION TO MEET ITS NEEDS. 4 1 X X X X X X 0 1 0 0 0 0 0 0 0 MARY LINN HAMILTON CEO/PRESIDENT 0 257800 0 22425 0 9200 0 0 0 21678 0 311103 0 0 KERRY BARTLETT VP OF FOUNDATION 0 153392 0 0 0 0 0 0 0 8751 0 162143 0 0 PART I, LINE 4B MARY LINN HAMILTON PRESIDENT/CEO CONTRIBUTED $18,000 TO A 457B DEFERRED COMPENSATION PLAN. PART 1, LINE 3 THE PRESIDENT/CEO HAS AN EMPLOYMENT AGREEMENT WHICH IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART I, LINE 1 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. FORM 990, PART III, LINE 1 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 EVERY ONE 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 DIABETIES. 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 4 THE BYLAWS OF THE CORPORATION WERE AMENDED TO INCLUDE THE FOLLOWING: THE DUTIES OF THE BOARD SHALL INCLUDE, BUT NOT LIMITED TO, THE DUTIES SET FORTH IN CODE OF FEDERAL REGULATIONS, AS DEFINED THEREIN IN TITLE 42, CHAPTER IV, SUBCHAPTER G OF THE UNITED STATES CODE, AS THEY NOW EXIST OR AS THEY MAY HEREAFTER BE AMENDED. 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 XI, LINE 9: CHANGE IN CHARITABLE GIFT ANNUITY -103,387. CHANGE IN SPLIT INTEREST -161,648. FUNDRAISING EXPENSES 31,209. RECOVERY FOR UNCOLLECTIBLE PLEDGES -2,598. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. THE PROCEDURE DID NOT CHANGE DURING THIS YEAR. 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