Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $1,426,546

• 1d · Related organizations

  $89,125

• 1e · Government grants (contributions)

  $18,476,761

• 1f · All other contributions, gifts and grants

  $0

• 2a · Program service revenue: HOME HEALTH CARE SERVICES

  total $14,715 · related or exempt $14,715

• 2b · Program service revenue: FROM AFFILIATED EXEMPT ORGS

  total $181,319 · related or exempt $181,319

• 3 · Investment income

  total $283,376 · excluded $283,376

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  securities $5,159,484

• 7b · Less cost or other basis and sales expenses

  securities $4,722,899

• 7c · Gain or loss

  securities $436,585

• 7d · Net gain or loss

  total $436,585 · excluded $436,585

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: MUNICIPALITY CONTRACTS

  total $137,974 · related or exempt $137,974

• 11b · Other revenue: SCHOOL NURSING PROGRAMS

  total $168,475 · related or exempt $168,475

• 11c · Other revenue: MISCELLANEOUS

  total $3,457,249 · related or exempt $3,457,249

• 11e · Other revenue, total

  $3,763,698

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $0

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $0

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $13,830,872 · program services $12,447,785 · management and general $1,383,087

• 8 · Pension plan contributions

  total $363,853 · program services $327,468 · management and general $36,385

• 9 · Other employee benefits

  total $2,120,281 · program services $1,908,253 · management and general $212,028

• 10 · Payroll taxes

  total $1,072,881 · program services $965,593 · management and general $107,288

• 11a · Fees: management

  total $4,511,796 · management and general $4,511,796

• 11b · Fees: legal

  total $0

• 11c · Fees: accounting

  total $0

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $103,335 · management and general $103,335

• 11g · Fees: other

  total $1,102,819 · program services $992,537 · management and general $110,282

• 12 · Advertising and promotion

  total $83,962 · management and general $83,962

• 13 · Office expenses

  total $696,784 · program services $627,106 · management and general $69,678

• 14 · Information technology

  total $0

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $894,233 · program services $804,810 · management and general $89,423

• 17 · Travel

  total $220,302 · program services $220,302

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $71,293 · program services $64,164 · management and general $7,129

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $882,122 · program services $882,122

• 22 · Depreciation, depletion and amortization

  total $552,231 · program services $552,231

• 23 · Insurance

  total $214,779 · program services $193,301 · management and general $21,478

• 24a · Other expenses: EQUIPMENT RENTAL & MAINT

  total $108,138 · program services $97,324 · management and general $10,814

• 24b · Other expenses: MEDICAL SUPPLIES & EQUIPMENT

  total $251,780 · program services $251,780

• 24c · Other expenses: COMMUNITY AWARENESS

  total $143,114 · management and general $143,114

• 24d · Other expenses: BAD DEBT EXPENSE

  total $1,129,258 · management and general $1,129,258

• 24e · All other expenses

  total $31,746 · program services $28,570 · management and general $3,176

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $0 · end of year $0

• 2 · Savings and temporary cash investments

  beginning of year $1,849,950 · end of year $2,465,614

• 3 · Pledges and grants receivable

  beginning of year $2,136,659 · end of year $2,340,174

• 4 · Accounts receivable

  beginning of year $111,501 · end of year $0

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $467,381 · end of year $551,672

• 10a · Land, buildings and equipment: cost or other basis

  $9,223,834

• 10b · Land, buildings and equipment: accumulated depreciation

  $4,702,424

• 10c · Land, buildings and equipment, net

  beginning of year $4,965,082 · end of year $4,521,410

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $29,703,882 · end of year $27,029,876

• 17 · Accounts payable and accrued expenses

  beginning of year $9,791,770 · end of year $4,300,808

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $457,396 · end of year $2,128,373

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $26,393,980 · end of year $29,600,736

• 27 · Net assets without donor restrictions

  beginning of year $2,542,765 · end of year $834,113

• 28 · Net assets with donor restrictions

  beginning of year $48,544 · end of year $44,716

The filer's explanations (Part III)

PART I, LINE 4B

STEVEN H. LANDERS, MD, MPH; CHRISTOPHER RINN; PETER GAYLORD, MBA; AND JOHN CHIAPPINELLI, ESQ, OFFICERS, PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE AMOUNTS BELOW WERE ACCRUED DURING THE YEAR, NOT INCLUDED IN THE 2023 FORM W-2 AND ARE REPORTED IN PART II AS DEFERRED COMPENSATION. CHRISTOPHER RINN $50,769 PETER GAYLORD, MBA $54,009 JOHN CHIAPPINELLI, ESQ $37,001 THE AMOUNTS REPORTED IN SCHEDULE J, PART II, COLUMN (F) INCLUDE AMOUNTS REPORTED ON PRIOR YEARS' FORMS 990 IN SCHEDULE J, PART II, EITHER IN COLUMN (B)(III) AS FORM W-2, BOX 5, TAXABLE MEDICARE WAGES OR IN COLUMN (C) AS NON-TAXABLE UNVESTED DEFERRED COMPENSATION THAT IS NOW BEING REPORTED AGAIN ON THIS YEAR'S FORM 990.

PART I, LINE 7

MEMBERS OF THE ORGANIZATION'S SENIOR MANAGEMENT are eligible for A MANAGEMENT INCENTIVE PERFORMANCE (MIP) SALARY ADJUSTMENT. THE MIP IS RECOMMENDED BY THE ORGANIZATION'S COMPENSATION COMMITTEE AND APPROVED BY THE BOARD AFTER CONSIDERATION OF COMPENSATION ARRANGEMENTS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR SIMILAR SERVICES, COMPENSATION SURVEYS, AND OTHER MATTERS TO DETERMINE THAT NO MORE THAN REASONABLE COMPENSATION IS PAID. THE OVERALL BONUS POOL IS CALCULATED BASED ON COMPANY PERFORMANCE IN SEVERAL CATEGORIES (FINANCIAL, QUALITY, ENGAGEMENT). WITHIN THOSE CATEGORIES, GOALS FOR DIFFERENT METRICS (EBIDA, CASH DAYS ON HAND, 30 DAY READMISSIONS, EMPLOYEE SATISFACTION) ARE ESTABLISHED AT THE BEGINNING OF THE YEAR AND ASSIGNED A WEIGHT. SENIOR LEADERSHIP CONSIDERS AN INDIVIDUAL'S PERFORMANCE TO DETERMINE HOW MUCH TO AWARD EACH EMPLOYEE BASED ON OVERALL SIZE OF THE BONUS POOL. THE MIP PAYMENTS ARE REPORTED IN PART II.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• CLEVELAND CLINIC VISITING NURSE

  HOME HEALTH · NJ

  Directly controlled by NA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• VNA ENTERPRISES

  C CORP · HOME HEALTH · OH

  Directly controlled by NA

• VISITING NURSES CONNECTED HEALTH VENTURE

  C CORP · HOME HEALTH · DE

  Directly controlled by VNA HG