2013-11-11T10:50:27-06:00 2012-12-31 420714325 MCGLADREY LLP 80 CITY SQUARE BOSTON MA 021293742 990 2012-01-01 042880108 VISITING NURSE ASSOCIATION OF BOSTON MANAGEMENT RESOURCES INC VISI 6178866500 500 RUTHERFORD AVENUE NO 200 CHARLESTOWN MA 02129 CHRISTOPHER ATTAYA 6178866500 2013-11-11 1 LYNNE JOHNSON P00757336 6179129000 2012 2016-02-24 21:20:13Z X REYNOLD G SPADONI 500 RUTHERFORD AVENUE NO 200 CHARLESTOWN MA 02129 6324807 0 X WWW.BOSTONVNA.ORG X 1984 MA PROVIDING MANAGEMENT SERVICES TO RELATED TAX-EXEMPT 501(C)(3) AND NON-EXEMPT ORGANIZATIONS. 3 3 61 3 0 0 0 0 6566876 6322246 0 0 2976 2561 6569852 6324807 0 0 0 0 4767680 4494156 0 0 0 1799194 1829589 6566874 6323745 2978 1062 1597057 2524190 1704183 2634125 -107126 -109935 THE VISITING NURSE ASSOCIATION OF BOSTON MANAGEMENT RESOURCES, INC. PROVIDES MANAGEMENT SERVICES TO RELATED TAX-EXEMPT 501(C)(3) AND NON-EXEMPT ORGANIZATIONS. 0 0 3628275 6324807 PROVIDING ADMINISTRATIVE MANAGEMENT SERVICES TO RELATED TAX-EXEMPT AND NON-EXEMPT ORGANIZATIONS. 3628275 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 61 1 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X JUDY TOY CONTROLLER 6178866500 500 RUTHERFORD AVENUE SUITE 200 CHARLESTOWN MA 02129 JOHN E MURPHY 2.00 8.00 X X 0 0 0 JOHN W MACDUFFIE 2.00 3.00 X X 0 0 0 LIZETTE PEREZ-DEISBOECK 2.00 3.00 X X 0 0 0 REYNOLD G SPADONI 34.50 3.00 X 344707 0 44534 CHRISTOPHER ATTAYA 34.50 3.00 X 210904 0 23080 KEREN DIAMOND 36.50 1.00 X 179518 0 23758 JANICE SULLIVAN 37.50 0.00 X 130055 0 19795 ANN MARIE O'CONNELL 37.50 0.00 X 143429 0 9790 BRYAN KAPLAN 37.50 0.00 X 126827 0 5331 DAVE HANLEY 37.50 0.00 X 102933 0 32254 1238373 0 158542 10 0 1 0 MCKESSON PO BOX 98347 CHICAGO IL 60693 IT SUPPORT 454168 1 MANAGEMENT FEES 561000 6322246 6322246 6322246 MISCELLANEOUS INCOME 900099 2561 2561 2561 6324807 6324807 0 0 X 623225 623225 3164188 1995978 1168210 89009 52990 36019 376604 232989 143615 241130 129386 111744 71144 71144 149000 149000 773857 638068 135789 70789 34861 35928 133195 118558 14637 18745 15528 3217 2343 37 2306 29179 979 28200 189383 189383 157243 157243 BANKING AND ADMINISTRAT 115200 244 114956 DUES & SUBSCRIPTIONS 45529 3262 42267 RECORD STORAGE 34473 34473 0 EQUIPMENT RENTAL 27205 20327 6878 12304 3969 8335 6323745 3628275 2695470 0 470 470 108760 500 177411 165046 1212531 936633 340112 275898 970304 2082276 1597057 2524190 782820 762774 921363 1871351 1704183 2634125 X -107126 -109935 -107126 -109935 1597057 2524190 X 1062 -3871 X 0 1 X 1 0 X 6527623 6262490 6794251 6569852 6324807 32479023 6527623 6262490 6794251 6569852 6324807 32479023 0 0 0 32479023 10031 26129 4784 40944 6537654 6288619 6799035 6569852 6324807 32519967 0.99870 0.99950 0.00000 X 1 0 0 0 0 0 0 0 1 15000 15000 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: THE ORGANIZATION USED SMITH & RAUSCHENBACH IN 2012 FOR LOBBYING TO ASSIST WITH GETTING LANGUAGE INTO THE HEALTH REFORM BILL TO HELP SUPPORT IT GRANTS FOR HOME HEALTH ORGANIZATIONS. THE ORGANIZATION SPENT $15,000 IN 2012 WITH THE FIRM. 77060 62106 14954 1135471 874527 260944 275898 DUE FROM AFFILIATE, VNA PRIVATE CARE, INC. 1342049 DUE FROM AFFILIATE, VNA HOSPICE CARE, INC. 740227 2082276 DUE TO AFFILIATE, VNAB, INC. 1871321 DUE TO AFFILIATE, VNAB FOUNDATION, INC. 30 1871351 X 6320936 -3871 -3871 6324807 0 6324807 6323745 0 6323745 0 6323745 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION FOLLOWS FASB ASC 740 "INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THIS GUIDANCE ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ADDITION, IT PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2009. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS A PART OF TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON EQUITY INVESTMENT -3,871. X X X 0 0 0 0 0 0 0 0 0 REYNOLD G SPADONI 264349 0 80358 0 0 0 9126 0 35408 0 389241 0 0 0 CHRISTOPHER ATTAYA 208754 0 2150 0 0 0 620 0 22460 0 233984 0 0 0 KEREN DIAMOND 177710 0 1808 0 0 0 4592 0 19166 0 203276 0 0 0 ANN MARIE O'CONNELL 142034 0 1395 0 0 0 5570 0 4220 0 153219 0 0 0 SUPPLEMENTAL INFORMATION PART III SCH J, PART II, LINE 1, COLUMN (B)(II): REYNOLD SPADONI'S INCENTIVE COMPENSATION IS EVALUATED BY THE BOARD BASED ON PERFORMANCE AT HIS EMPLOYMENT ANNIVERSARY WHICH IS OCTOBER 31ST. IN FY12, THE INCENTIVE COMPENSATION FOR THE PERIOD ENDING OCTOBER 31, 2011 WAS PAID OUT IN JANUARY 2012 AND INCENTIVE COMPENSATION FOR THE PERIOD ENDING OCTOBER 31, 2012 WAS PAID OUT IN DECEMBER 2012. FORM 990, PART VI, SECTION B, LINE 11 THE COMPLETED FORM 990 IS REVIEWED BY THE CFO AND CONTROLLER. THE FORM 990 IS REVIEWED WITH THE FINANCE COMMITTEE AT THE NEXT MONTHLY BOARD MEETING. THE FINANCE COMMITTEE HAS THREE MEMBERS WHO ARE CONSIDERED TO BE FINANCIAL EXPERTS. THE FINAL FORM 990 IS POSTED TO A SECURE WEBSITE AND IS MADE AVAILABLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO READ AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY AT THE COMPANY'S ANNUAL BOARD MEETING. ALL MANAGERS ARE REQUIRED TO READ AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE VNA OF BOSTON ENGAGED AN OUTSIDE EXECUTIVE COMPENSATION CONSULTANT, OLNEY & ASSOCIATES, TO CONDUCT AN EXECUTIVE COMPENSATION SURVEY FOR THE POSITIONS OF CEO, CFO, VICE PRESIDENT OF OPERATIONS, EXECUTIVE DIRECTOR OF VNA HOSPICE, EXECUTIVE DIRECTOR OF VNA PRIVATE CARE, INC., DIRECTOR OF HUMAN RESOURCE, CHIEF INFORMATION OFFICER, DIRECTOR OF DEVELOP/COMMUNICATIONS; DIRECTOR OF PROVIDER RELATIONS, DIRECTOR OF RISK, QUALITY AND REGULATORY AFFAIRS. HOMECARE AGENCIES FROM ACROSS THE COUNTRY OF SIMILAR SIZE AND BUDGET WERE INVITED TO PARTICIPATE. OF 19 INVITED AGENCIES, 18, SUBMITTED DATA ON BASE SALARY, BONUS, BENEFITS, PERQUISITES AND TOTAL COMPENSATION. FINDINGS WERE PRESENTED TO EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IN MAY 2007. THE CONSULTANT COMMUNICATED DIRECTLY WITH THE BOARD CHAIR. CEO DATA AND RECOMMENDATIONS WERE PROVIDED DIRECTLY TO THE BOARD COMMITTEE. ALL IS DOCUMENTED IN MINUTES WITH COMPARABILITY REPORT AND EXPLANATION OF VARIANCES FROM THE MARKET DATA (E.G. PAY POLICY DECISION, ADDITIONAL RESPONSIBILITY, PERFORMANCE AND SENIORITY, STRATEGIC REQUIREMENTS, BOSTON COST OF LIVING). SOME ADJUSTMENTS WERE MADE IN PAY AS A RESULT OF THE SURVEY. THE AGENCY USES SURVEYS CONDUCTED BY WESTMINSTER ASSOCIATES FOR THE HOME HEALTH ALLIANCE AND PARTICIPATES IN OTHER SURVEYS CONDUCTED BY LARGE SIZED AGENCIES IN THE COUNTRY TO PROVIDE COMPARATIVE SALARY DATA FOR ALL SENIOR POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FORM 990 IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. OTHER FEES FORM 990, PART IX, LINE 11G TEMPORARY STAFF: PROGRAM SERVICE EXPENSES 421. MANAGEMENT AND GENERAL EXPENSES 12,311. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,732. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 200,345. MANAGEMENT AND GENERAL EXPENSES 909. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 201,254. COMPUTER SERVICE FEES: PROGRAM SERVICE EXPENSES 413,615. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 413,615. CONSULTANTS - DATA PROCESSING: PROGRAM SERVICE EXPENSES 8,687. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,687. CONSULTANTS: PROGRAM SERVICE EXPENSES 15,000. MANAGEMENT AND GENERAL EXPENSES 122,569. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 137,569. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: LOSS ON EQUITY INVESTMENT -3,871. VNAB FOUNDATION INC 500 RUTHERFORD AVENUE SUITE 200 CHARLESTOWN MA 02129 042880614 FUNDRAISING MA 501(C)(3) LINE 7 N/A 0 VNAB INC 500 RUTHERFORD AVENUE SUITE 200 CHARLESTOWN MA 02129 042105800 HOME CARE MA 501(C)(3) LINE 9 VNAB FOUNDATION INC 0 VNA HOSPICE CARE INC 100 TRADECENTER SUITE G-500 WOBURN MA 01801 042658051 HOSPICE CARE MA 501(C)(3) LINE 7 VNAB FOUNDATION INC 0 VNA PRIVATE CARE INC 350 GRANITE STREET SUITE 1104 BRAINTREE MA 02184 201916670 PRIVATE DUTY HOME CARE MA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0