2011-11-07T12:20:46-06:00 2010-12-31 RSM MCGLADREY INC 80 CITY SQUARE BOSTON MA 021293742 990 2010-01-01 042880108 VISITING NURSE ASSOCIATION OF BOSTON MANAGEMENT RESOURCES INC VISI 6178866500 500 RUTHERFORD AVENUE SUITE 101 CHARLESTOWN MA 02129 RSM MCGLADREY INC 6178866500 2011-11-07 1 6179129000 2010 2016-02-24 21:20:13Z REYNOLD G SPADONI 500 RUTHERFORD AVENUE NO 101 CHARLESTOWN MA 02129 6799035 0 X WWW.BOSTONVNA.ORG X 1984 MA PROVIDING MANAGEMENT SERVICES TO RELATED TAX-EXEMPT 501(C)(3) AND NON-EXEMPT ORGANIZATIONS. 3 3 67 0 0 0 0 0 6262490 6794251 0 0 26129 4784 6288619 6799035 0 0 0 0 4595056 4992472 0 0 272995 1667434 1801780 6262490 6794252 26129 4783 23452574 1876717 23479664 1884297 -27090 -7580 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 3996969 6799035 PROVIDING ADMINISTRATIVE MANAGEMENT SERVICES TO RELATED TAX-EXEMPT AND NON-EXEMPT ORGANIZATIONS. 3996969 1 0 0 0 0 0 0 0 0 1 1 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 0 1 5 0 1 67 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 101 CHARLESTOWN MA 02129 JOHN W MACDUFFIE 5.00 X X 0 0 0 LIZETTE PEREZ-DEISBOECK 5.00 X X 0 0 0 ALEXANDRA SCHWEITZER 5.00 X X 0 0 0 REYNOLD G SPADONI 37.50 X 275327 0 44065 H KENNETH MCNULTY 37.50 X 163512 0 58423 ANN MARIE O'CONNELL 37.50 X 107794 0 31670 JEFFREY SMITH 37.50 X 103004 0 9989 DIANE BERGERON 37.50 X 113097 0 36219 762734 0 180366 5 0 1 0 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 3 MANAGEMENT FEES 561000 6794251 6794251 6794251 MISCELLANEOUS INCOME 900099 4784 4784 4784 6799035 6799035 0 0 499781 499781 3432423 2161607 1089320 181496 147968 82129 58943 6896 640591 376509 232469 31613 271709 150811 108235 12663 6105 6105 159863 159863 678097 623223 42789 12085 88649 30129 46690 11830 193960 167410 11135 15415 186 186 39728 3261 36319 148 178426 178426 158535 158535 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 4999 3077 1922 6794252 3996969 2524288 272995 530 4200 185007 139499 1056843 547437 311244 509406 396557 411284 22559766 811798 23452574 1876717 630666 844897 22848998 1039400 23479664 1884297 X -27090 -7580 -27090 -7580 23452574 1876717 X 4783 14727 X 0 1 1 X 0 X 6173854 6709956 6527623 6262490 6794251 32468174 6173854 6709956 6527623 6262490 6794251 32468174 0 0 0 32468174 18839 18839 18839 18839 11516 -26175 10031 26129 4784 26285 6204209 6683781 6537654 6288619 6799035 32513298 0.99860 0.99830 0.00060 0.00060 X 76095 43509 32586 980748 503928 476820 509406 INVESTMENT IN BOSTON PARTNERS IN CARE, A 50% OWNED PARTNERSHIP 411284 F 411284 DUE FROM AFFILIATE, VNA PRIVATE CARE, INC. 811798 811798 DUE TO AFFILIATE, VNAB, INC. 1039097 DUE TO AFFILIATE, VNA HOSPICE CARE, INC. 303 1039400 6799035 6794252 4783 14727 14727 19510 6813762 14727 14727 6799035 0 6799035 6794252 0 6794252 0 6794252 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. X X X 0 0 0 0 0 0 0 0 0 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 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. 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 AT THEIR ANNUAL REVIEW. 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, 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 C, LINE 19 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: GAIN ON EQUITY INVESTMENT 14,727. TOTAL TO FORM 990, PART XI, LINE 5: 14,727. FORM 990, PART VII, SECTION A, COLUMN B: 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. 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 VNA PRIVATE CARE INC 44 WASHINGTON STREET SUITE 100 WELLESLEY HILLS MA 02482 201916670 PRIVATE DUTY HOME CARE MA N/A C 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0