VNA CARE MANAGEMENT RESOURCES INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- VNA CARE MANAGEMENT RESOURCES INC (EIN 04-2880108)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-11-07
- IRS object ID
- 201123119349300722
- Schema version
- 2010v3.4
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-07T12:20:46-06:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM MCGLADREY INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 CITY SQUARE | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 021293742 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042880108 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISITING NURSE ASSOCIATION OF BOSTON | BusinessNameLine1 |
| Business Name Line2 | MANAGEMENT RESOURCES INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | VISI | NameControl |
| Phone | 6178866500 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 RUTHERFORD AVENUE SUITE 101 | AddressLine1 |
| City | CHARLESTOWN | City |
| State | MA | State |
| ZIP Code | 02129 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RSM MCGLADREY INC | Name |
| Title | PRESIDENT & CEO | Title |
| Phone | 6178866500 | Phone |
| Date Signed | 2011-11-07 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6179129000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | REYNOLD G SPADONI | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 RUTHERFORD AVENUE NO 101 | AddressLine1 |
| City | CHARLESTOWN | City |
| State | MA | State |
| ZIP Code | 02129 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6799035 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BOSTONVNA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1984 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | PROVIDING MANAGEMENT SERVICES TO RELATED TAX-EXEMPT 501(C)(3) AND NON-EXEMPT ORGANIZATIONS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 3 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 67 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6262490 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6794251 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 26129 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4784 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 6288619 | TotalRevenuePriorYear |
| Total Revenue Current Year | 6799035 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4595056 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4992472 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 272995 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1667434 | OtherExpensePriorYear |
| Other Expenses Current Year | 1801780 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6262490 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6794252 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 26129 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 4783 | RevenuesLessExpensesCY |
| Total Assets BOY | 23452574 | TotalAssetsBOY |
| Total Assets EOY | 1876717 | TotalAssetsEOY |
| Total Liabilities BOY | 23479664 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1884297 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -27090 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -7580 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE VISITING NURSE ASSOCIATION OF BOSTON MANAGEMENT RESOURCES, INC. PROVIDES MANAGEMENT SERVICES TO RELATED TAX-EXEMPT 501(C)(3) AND NON-EXEMPT ORGANIZATIONS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3996969 | Expense |
| Revenue | 6799035 | Revenue |
| Description | PROVIDING ADMINISTRATIVE MANAGEMENT SERVICES TO RELATED TAX-EXEMPT AND NON-EXEMPT ORGANIZATIONS. | Description |
| Total Program Service Expense | 3996969 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 5 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 67 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 3 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDY TOY CONTROLLER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6178866500 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 RUTHERFORD AVENUE SUITE 101 | AddressLine1 |
| City | CHARLESTOWN | City |
| State | MA | State |
| ZIP Code | 02129 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JOHN W MACDUFFIE | |||||||
| CHAIRMAN | 5.00 | X | X | 0 | 0 | 0 | |
| LIZETTE PEREZ-DEISBOECK | |||||||
| CLERK | 5.00 | X | X | 0 | 0 | 0 | |
| ALEXANDRA SCHWEITZER | |||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 | |
| REYNOLD G SPADONI | |||||||
| PRESIDENT & CEO | 37.50 | X | 275327 | 0 | 44065 | ||
| H KENNETH MCNULTY | |||||||
| VP OF FINANCE / CFO | 37.50 | X | 163512 | 0 | 58423 | ||
| ANN MARIE O'CONNELL | |||||||
| VP OF HUMAN RESOURCES | 37.50 | 107794 | 0 | 31670 | X | ||
| JEFFREY SMITH | |||||||
| VP OF DEVELOPMENT | 37.50 | 103004 | 0 | 9989 | X | ||
| DIANE BERGERON | |||||||
| EXECUTIVE DIRECTOR-VNA HOSPICE CARE | 37.50 | 113097 | 0 | 36219 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 762734 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 180366 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MCKESSON | |||||
| PO BOX 98347 | CHICAGO | IL | 60693 | INFO SYSTEMS SERVICES | 411077 |
| GREEN PAGES INC | |||||
| PO BOX 9001 | KITTERY | ME | 03904 | CONSULTING IT SOLUTIONS | 229729 |
| MCGLADREY & PULLEN LLP | |||||
| 80 CITY SQUARE | BOSTON | MA | 02129 | AUDIT/TAX SERVICES | 108000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MANAGEMENT FEES | Description |
| Business Code | 561000 | BusinessCode |
| Total Revenue Column | 6794251 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6794251 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6794251 | TotalProgramServiceRevenue |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 4784 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4784 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 4784 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6799035 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6799035 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 499781 | Total |
| Management And General | 499781 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3432423 | Total |
| Program Services | 2161607 | ProgramServices |
| Management And General | 1089320 | ManagementAndGeneral |
| Fundraising | 181496 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 147968 | Total |
| Program Services | 82129 | ProgramServices |
| Management And General | 58943 | ManagementAndGeneral |
| Fundraising | 6896 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 640591 | Total |
| Program Services | 376509 | ProgramServices |
| Management And General | 232469 | ManagementAndGeneral |
| Fundraising | 31613 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 271709 | Total |
| Program Services | 150811 | ProgramServices |
| Management And General | 108235 | ManagementAndGeneral |
| Fundraising | 12663 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6105 | Total |
| Management And General | 6105 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159863 | Total |
| Management And General | 159863 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 678097 | Total |
| Program Services | 623223 | ProgramServices |
| Management And General | 42789 | ManagementAndGeneral |
| Fundraising | 12085 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 88649 | Total |
| Program Services | 30129 | ProgramServices |
| Management And General | 46690 | ManagementAndGeneral |
| Fundraising | 11830 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193960 | Total |
| Program Services | 167410 | ProgramServices |
| Management And General | 11135 | ManagementAndGeneral |
| Fundraising | 15415 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186 | Total |
| Management And General | 186 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39728 | Total |
| Program Services | 3261 | ProgramServices |
| Management And General | 36319 | ManagementAndGeneral |
| Fundraising | 148 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 178426 | Total |
| Program Services | 178426 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158535 | Total |
| Program Services | 158535 | ProgramServices |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| BANKING AND ADMINISTRAT | 166768 | 190 | 166578 | 0 |
| DUES & SUBSCRIPTIONS | 44264 | 3612 | 40222 | 430 |
| RECORD STORAGE | 33026 | 33026 | 0 | 0 |
| EQUIPMENT RENTAL | 31265 | 25024 | 5822 | 419 |
| SPECIAL EVENTS EXPENSE | 17909 | 0 | 17909 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4999 | Total |
| Program Services | 3077 | ProgramServices |
| Management And General | 1922 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6794252 | Total |
| Program Services | 3996969 | ProgramServices |
| Management And General | 2524288 | ManagementAndGeneral |
| Fundraising | 272995 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 530 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 4200 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 185007 | BOY |
| EOY | 139499 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1056843 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 547437 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 311244 | BOY |
| EOY | 509406 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 396557 | BOY |
| EOY | 411284 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22559766 | BOY |
| EOY | 811798 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23452574 | BOY |
| EOY | 1876717 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 630666 | BOY |
| EOY | 844897 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22848998 | BOY |
| EOY | 1039400 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23479664 | BOY |
| EOY | 1884297 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -27090 | BOY |
| EOY | -7580 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -27090 | BOY |
| EOY | -7580 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23452574 | BOY |
| EOY | 1876717 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 4783 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 14727 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6173854 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6709956 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6527623 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6262490 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6794251 | CurrentTaxYear |
| Total | 32468174 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6173854 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6709956 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6527623 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6262490 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6794251 | CurrentTaxYear |
| Total | 32468174 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 32468174 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 18839 | CurrentTaxYearMinus4Years |
| Total | 18839 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 18839 | CurrentTaxYearMinus4Years |
| Total | 18839 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 11516 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -26175 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10031 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 26129 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4784 | CurrentTaxYear |
| Total | 26285 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6204209 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6683781 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6537654 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 6288619 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6799035 | CurrentTaxYear |
| Total | 32513298 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99860 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99830 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00060 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00060 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 76095 | OtherCostOrOtherBasis |
| Depreciation | 43509 | Depreciation |
| Book Value | 32586 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 980748 | OtherCostOrOtherBasis |
| Depreciation | 503928 | Depreciation |
| Book Value | 476820 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 509406 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INVESTMENT IN BOSTON PARTNERS IN CARE, A 50% OWNED PARTNERSHIP | Description |
| Book Value | 411284 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 411284 | TotalOfBookValueSecurities |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE FROM AFFILIATE, VNA PRIVATE CARE, INC. | Description |
| Book Value | 811798 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 811798 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO AFFILIATE, VNAB, INC. | $1,039,097 |
| DUE TO AFFILIATE, VNA HOSPICE CARE, INC. | $303 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1039400 | TotalOfAmounts |
| Total Revenue | 6799035 | TotalRevenue |
| Total Expenses | 6794252 | TotalExpenses |
| Excess Or Deficit For Year | 4783 | ExcessOrDeficitForYear |
| Other | $14,727 | OtherAmount |
| Total Adjustments | 14727 | TotalAdjustments |
| Excess Or Deficit Per FS | 19510 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6813762 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 14727 | OtherRevenues |
| Revenue Not Rptd F990 | 14727 | RevenueNotRptdF990 |
| Revenue Subtotal | 6799035 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 6799035 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6794252 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6794252 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6794252 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE ORGANIZATION FOLLOWS CURRENT ACCOUNTING STANDARDS FOR 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. THESE PROVISIONS BECAME EFFECTIVE FOR THE ORGANIZATION FOR THE YEAR ENDED DECEMBER 31, 2009 AND THERE WAS NO IMPACT TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE ADOPTION OF THIS STANDARD. THE PROVISIONS WERE TO BE APPLIED TO ALL TAX POSITIONS UPON INITIAL APPLICATION OF THIS STANDARD, AND ONLY TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE COULD HAVE BEEN RECOGNIZED OR CONTINUED TO BE RECOGNIZED UPON ADOPTION. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS A PART OF TAX EXPENSE. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | GAIN ON EQUITY INVESTMENT 14,727. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GAIN ON EQUITY INVESTMENT 14,727. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| REYNOLD G SPADONI | |||||||||||||
| 240327 | 0 | 35000 | 0 | 0 | 0 | 16500 | 0 | 27565 | 0 | 319392 | 0 | 0 | 0 |
| H KENNETH MCNULTY | |||||||||||||
| 157839 | 0 | 5673 | 0 | 0 | 0 | 33347 | 0 | 25076 | 0 | 221935 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE COMPLETED FORM 990 IS REVIEWED BY THE CEO, CFO AND CONTROLLER. THE 990 IS THEN PRESENTED TO THE FINANCE COMMITTEE TO BE REVIEWED AND APPROVED. THE FINANCE COMMITTEE IS MADE UP OF FOUR BOARD MEMBERS WHO HAVE BEEN DETERMINED TO BE FINANCIAL EXPERTS. THE APPROVED 990 WILL BE MADE AVAILABLE TO ALL BOARD MEMBERS AT THE NEXT SCHEDULED BOARD MEETING. | |
| 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 AT THEIR ANNUAL REVIEW. | FORM 990, PART VI, SECTION B, LINE 12C | |
| THE VNA OF BOSTON ENGAGED AN OUTSIDE EXECUTIVE COMPENSATION CONSULTANT, OLNEY & ASSOCIATES, TO CONDUCT AN EXECUTIVE COMPENSATION SURVEY FOR THE POSITIONS OF CEO, VICE PRESIDENT OF FINANCE, VICE PRESIDENT OF OPERATIONS, EXECUTIVE DIRECT OF HOSPICE, EXECUTIVE DIRECTOR OF SENIOR CARE ALTERNATIVES, 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 B, LINE 15 | |
| THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, 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. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | GAIN ON EQUITY INVESTMENT 14,727. TOTAL TO FORM 990, PART XI, LINE 5: 14,727. | FORM 990, PART XI, LINE 5: |
| H. KENNETH MCNULTY IS THE CFO & VP OF FINANCE OF VISITING NURSE ASSOCIATION OF BOSTON FOUNDATION, INC. AND AFFILIATES AND WORKS AN AVERAGE OF 37.5 HOURS PER WEEK IN THIS CAPACITY. REYNOLD SPADONI IS THE PRESIDENT & CEO OF FINANCE OF VISITING NURSE ASSOCIATION OF BOSTON FOUNDATION, INC. AND AFFILIATES AND WORKS AN AVERAGE OF 37.5 HOURS PER WEEK IN THIS CAPACITY. | FORM 990, PART VII, SECTION A, COLUMN B: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| VNAB FOUNDATION INC | ||||||||||
| 500 RUTHERFORD AVENUE SUITE 101 | CHARLESTOWN | MA | 02129 | 042880614 | FUNDRAISING | MA | 501(C)(3) | LINE 7 | N/A | 0 |
| VNAB INC | ||||||||||
| 500 RUTHERFORD AVENUE SUITE 101 | CHARLESTOWN | MA | 02129 | 042105800 | HOME CARE | MA | 501(C)(3) | LINE 9 | N/A | 0 |
| VNA HOSPICE CARE INC | ||||||||||
| 100 TRADECENTER SUITE G-500 | WOBURN | MA | 01801 | 042658051 | HOSPICE CARE | MA | 501(C)(3) | LINE 7 | N/A | 0 |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VNA PRIVATE CARE INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 WASHINGTON STREET SUITE 100 | AddressLine1 |
| City | WELLESLEY HILLS | City |
| State | MA | State |
| ZIP Code | 02482 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201916670 | EIN |
| Primary Activity | PRIVATE DUTY HOME CARE | PrimaryActivity |
| Legal Domicile State | MA | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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