2016-11-14T12:49:44-06:00 2015-12-31 010523282 Berry Dunn McNeil & Parker LLC 1000 Elm Street 15th Floor Manchester NH 03101 990 2015-01-01 042176769 Parmenter VNA and Community Care Inc PARM 5083583000 266 Cochituate Road Wayland MA 01778 Cassandra Perfetti Executive Director 5083583000 2016-11-02 1 Dimitrios Panacopoulos CPA P01603705 6036697337 2016-11-02 2015 2017-02-10 21:41:12Z Denise McQuaide 266 Cochituate Road Wayland MA 01778 4887822 0 X www.parmenter.org X 1949 MA Parmenter Community Health provides all residents of our community with exceptional home care, hospice, and supportive services enabling our clients to maintain or improve their current levels of function in the face of disease, disability, or the aging process. Furthermore, we enable the dying and their familes to face the end of life with comfort and dignity. 8 7 100 50 0 0 71302 499598 5477385 4049441 595360 44356 0 47527 6144047 4640922 0 0 0 0 4721861 3796600 0 0 87248 1920434 1995066 6642295 5791666 -498248 -1150744 5061247 8211598 881350 838802 4179897 7372796 X Parmenter Community Health provides all residents of our community with exceptional home care, hospice, and supportive services enabling our clients to maintain or improve their current levels of function in the face of disease, disability, or the aging process. Furthermore, we enable the dying and their familes to face the end of life with comfort and dignity. 0 1 4180146 4049441 To provide home health, hospice, and other healthcare related services to the residents of Wayland Massachusetts and its surrounding communities. 4180146 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 100 1 0 0 0 0 0 1 1 0 0 0 0 X 8 7 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X X MICHAEL HALLORAN 5083583000 266 Cochituate Road Wayland MA 01778 Gail-Ann Simon Board Member 1.00 X 0 0 0 Nancy Carapezza Board Member 1.00 X 0 0 0 Denis Bustin Board Member 1.00 X 0 0 0 Thomas S Travers Treasurer 1.00 X X 0 0 0 Stuart Hamilton Clerk 1.00 X X 0 0 0 Martha Ragones Vice President 1.00 X X 0 0 0 Michael Halloran President 1.00 X X 0 0 0 Denise McQuaide CEO 40.00 X X 236999 0 5359 Cassandra Perfetti CFO 39.00 1.00 X 120139 0 0 Cynthia Mayher Foundation CEO 39.00 1.00 X 123910 0 0 Christina Della Croce VP Business Development 40.00 X 114524 0 2333 595572 0 7692 4 0 1 0 0 499598 499598 Patient Service Rev. 621610 4145767 4145767 Other Operating Rev. 621610 16648 16648 Provision for Bad Debts 621610 -112974 -112974 4049441 272123 272123 227767 -227767 -227767 -227767 66660 19133 47527 47527 4640922 4049441 0 91883 X 361247 361247 2933178 2430589 502589 238950 173442 65508 263225 194450 68775 16030 16030 45000 45000 632601 359901 272700 12656 9020 3636 66160 47152 19008 230283 169606 60677 57580 45619 11961 11965 8999 2966 81239 57899 23340 23819 16976 6843 Program Supplies 365378 365378 Telephone 200045 147146 52899 Other Expenses 141822 135230 6592 Fundraising Expenses 87248 87248 23240 18739 4501 5791666 4180146 1524272 87248 X 29249 166582 994226 675791 9927 719157 657680 571057 61477 3456788 7285009 0 22739 5061247 8211598 683887 266695 124754 53300 72709 518807 881350 838802 X 1018077 4695023 856706 472659 2305114 2205114 4179897 7372796 5061247 8211598 X -1150744 4343643 X 0 1 X 1 0 X 6105186 115129 1081551 71302 499598 7872766 3936939 4244439 4333128 5477385 4049441 22041332 10042125 4359568 5414679 5548687 4549039 29914098 5640000 21840 13870 5675710 0 5640000 21840 13870 5675710 24238388 142548 252313 259897 150242 272123 1077123 142548 252313 259897 150242 272123 1077123 10184673 4611881 5674576 5698929 4821162 30991221 0.78210 0.78230 0.03480 0.03010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3024940 -202787 770 -151247 2671676 2913549 257068 145677 3024940 2535991 377558 2913549 2410275 125716 2535991 2357499 52776 2410275 0.76200 0.23800 0 0 25170 25170 644790 610914 33876 49197 46766 2431 61477 Due To Third Party Payers 49190 Due to Related Party 469617 518807 X 4640922 0 4640922 0 4640922 5791666 0 5791666 0 5791666 Part V, Line 4: Restricted by the donor to be maintained by the association in perpetuity. Part X, Line 2: The Association is a public charity under section 501(c)(3) of the internal revenue code. As a public charity, the association is exempt from state and federal income taxes on income earned in accordance with their tax exempt purpose. Unrelated business income is subject to state and federal income tax. Management has evaluated the association's tax position and concluded that there is no unrelated business income or uncertain tax positions that require adjustment to the financial statements. Hoedown 37127 37127 7643 450 Auction and Gala 21212 21212 4356 2408 1 8321 8321 4076 200 66660 66660 16075 3058 19133 47527 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Denise McQuaide CEO 126999 0 110000 0 0 0 0 0 5359 0 242358 0 0 0 Form 990, Part III, line 3 In February 2015, the Association entered into an affiliation agreement with Mount Auburn Hospital. As part of the agreement, a new entity, CareGroup Parmenter Home Care & Hospice, Inc., was formed as a wholly-owned subsidiary of Mount Auburn Hospital. In June 2015, Parmenter's home health care operations were transferred and the net book value of all leasehold improvements and other assets totaling $579,441 were contributed to CareGroup Parmenter Home Care & Hospice, Inc. In December 2015, all hospice operations were transferred from the Association to CareGroup Parmenter Home Care & Hospice, Inc. Form 990, Part VI, Section A, line 4 The Board of Trustees shall consist of a minimum of 8 and maximum of 13, as elected by the existing Trustees at the annual meeting for a term of three years. Any vacancies on the Board of Trustees may be filled by the existing Trustees. The Board of Trustees may establish as standing committees an Executive, a Finance and a Nominating Committee. Amendments to the Articles of Incorporation and Bylaws requires a two-thirds affirmative vote of a quorum. Form 990, Part VI, Section B, line 11 The CEO reviews the 990 before signing. Form 990, Part VI, Section B, line 12c The organization monitors the policy through the yearly disclosure form. Form 990, Part VI, Section B, line 15 CEO compensation is reviewed by a committee of the Board of Trustees. Key employees' compensation are subject to a yearly performance review process. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are made available to the public upon request. Form 990, Part IX, line 11g Other Contract Services: Program service expenses 359,901. Management and general expenses 272,700. Fundraising expenses 0. Total expenses 632,601. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Parmenter VNA and Community Care, Inc. 266 Cochituate Road, Wayland, MA 01778 EIN 04-2176769 Parmenter VNA and Community Care, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, line 9: Transfer of Net Assets to CareGroup, Inc. -829,516. Net Assets Transferred from Parmenter Foundation, Inc. 5,173,159. Parmenter Foundation Inc 400 Boston Post Road Suite 1A Sudbury MA 01776 461555231 Support Parmenter VNA and Community Care MA 501(c)(3) 509(a)(3) N/A 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0