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← VISITING NURSE ASSOCIATION HEALTH CARE SERVICES INC

Form 990 for tax year 2024

Filed by VISITING NURSE ASSOCIATION HEALTH CARE SERVICES INC.

Totals

Total revenue
$5,165,409
Total expenses
$6,248,020
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$3,161,622
Investment income
$2,003,787
Other revenue
$0
Total assets, end of year
$1,840,979
Total liabilities, end of year
$7,839,090
Net assets or fund balances, end of year
-$5,998,111
Program services expenses (Part IX)
$5,480,570
Management and general expenses
$767,450
Fundraising expenses
$0
Program service expenses (Part III)
$5,480,570

Program services were 87.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: NET PATIENT SERVICE REVENUE

    total $3,116,182 · related or exempt $3,116,182

  • 2b · Program service revenue: OTHER HEALTHCARE RELATED REVENUE

    total $45,440 · related or exempt $45,440

  • 3 · Investment income

    total $3,787 · unrelated business $0 · excluded $3,787

  • 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

    other assets $2,000,000

  • 7c · Gain or loss

    other assets $2,000,000

  • 7d · Net gain or loss

    total $2,000,000 · excluded $2,000,000

  • 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

  • 11e · Other revenue, total

    $0

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 $2,804,975 · program services $2,460,438 · management and general $344,537

  • 8 · Pension plan contributions

    total $54,228 · program services $47,567 · management and general $6,661

  • 9 · Other employee benefits

    total $609,879 · program services $534,967 · management and general $74,912

  • 10 · Payroll taxes

    total $228,442 · program services $200,382 · management and general $28,060

  • 11a · Fees: management

    total $249,636 · program services $218,973 · management and general $30,663

  • 11b · Fees: legal

    total $206,495 · program services $181,131 · management and general $25,364

  • 11c · Fees: accounting

    total $30,000 · program services $26,315 · management and general $3,685

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $1,341,504 · program services $1,176,727 · management and general $164,777 · fundraising $0

  • 12 · Advertising and promotion

    total $17,666 · program services $15,496 · management and general $2,170

  • 13 · Office expenses

    total $96,704 · program services $84,825 · management and general $11,879

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $123,671 · program services $108,480 · management and general $15,191

  • 17 · Travel

    total $13,676 · program services $11,996 · management and general $1,680

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $7,407 · program services $6,497 · management and general $910

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $37,930 · program services $33,271 · management and general $4,659

  • 23 · Insurance

    total $387,962 · program services $340,308 · management and general $47,654

  • 24a · Other expenses: STORAGE

    total $14,624 · program services $12,828 · management and general $1,796

  • 24b · Other expenses: DUES & SUBSCRIPTIONS

    total $13,048 · program services $11,445 · management and general $1,603

  • 24c · Other expenses: MEDICAL SUPPLIES

    total $10,173 · program services $8,924 · management and general $1,249

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $418,518 · end of year $112,779

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $1,776,644 · end of year $3,148

  • 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 $1,500,000

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $157,188 · end of year $0

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

    $1,935,586

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

    $1,710,534

  • 10c · Land, buildings and equipment, net

    beginning of year $262,982 · end of year $225,052

  • 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 $14,000 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,735,042 · end of year $693,945

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $171,311 · end of year $0

  • 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 $4,638,479 · end of year $7,145,145

  • 27 · Net assets without donor restrictions

    beginning of year -$4,915,500 · end of year -$5,998,111

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

PRIOR TO ITS SALE THE ORGANIZATION PROVIDED THE HIGHEST QUALITY THERAPEUTIC, SUPPORT AND PREVENTIVE HEALTH CARE SERVICES OUTSIDE THE HOSPITAL SETTING AS AN INDEPENDENT HEALTH CARE AGENCY.

  • PRIOR TO ITS SALE THE ORGANIZATION PROVIDED HOME CARE VISITS TO PATIENTS OVER THE COURSE OF THE YEAR. SERVICES PROVIDED INCLUDED SKILLED NURSING, PHYSICAL, OCCUPATIONAL AND OTHER THERAPIES, HOME HEALTH AIDES AND PERSONAL CARE WORKERS. THE AGENCY WAS REIMBURSED FOR THESE SERVICES PRINCIPALLY BY MEDICARE, MEDICAID AND INSURANCE COMPANIES AND/OR INDIVIDUALS.

    Expenses $5,480,570 · Revenue $3,161,622

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Daniel J Messina PhD Mpa

    SECRETARY - DIRECTOR

    Total calculated
    $1,400,400
    From this org
    $0
    From related orgs
    $1,159,086
    Other
    $241,314
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $0 + $975,155 related
    Bonus
    $0
    Other
    $0 + $183,931 related
    Deferred
    $0 + $205,337 related
    Nontaxable benefits
    $0 + $35,977 related
    Filer's total
    $0 + $1,400,400 related

  • David Murray MBA Fhfma

    TREASURER - DIRECTOR - EVP/CFO

    Total calculated
    $736,450
    From this org
    $0
    From related orgs
    $595,267
    Other
    $141,183
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $0 + $547,737 related
    Bonus
    $0 + $45,000 related
    Other
    $0 + $2,530 related
    Deferred
    $0 + $91,796 related
    Nontaxable benefits
    $0 + $49,387 related
    Filer's total
    $0 + $736,450 related

  • Hope Iliceto RN

    PRESIDENT & CEO

    Total calculated
    $281,685
    From this org
    $0
    From related orgs
    $249,541
    Other
    $32,144
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $0 + $248,719 related
    Bonus
    $0
    Other
    $0 + $822 related
    Deferred
    $0 + $23,191 related
    Nontaxable benefits
    $0 + $8,953 related
    Filer's total
    $0 + $281,685 related

  • Rose Marie Belfini

    FORMER OFFICER

    Total calculated
    $171,932
    From this org
    $168,323
    From related orgs
    $0
    Other
    $3,609
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $168,323
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $3,609
    Filer's total
    $171,932

  • Lori Ann Yoffredo

    PATIENT SERVICE SUPERVISOR

    Total calculated
    $140,061
    From this org
    $140,061
    From related orgs
    $0
    Other
    $0
    Hours/week
    55

  • Ronald A Purpora

    CHAIR - DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Katherine Connors Pt MPH

    VICE CHAIR - DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dr Patricia Tooker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Susan Lewis

    DIRECTOR (TERMED 2024)

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PART I; QUESTION 4B
THE AMOUNTs REFLECTED IN SCHEDULE J, PART II, COLUMN B(III) FOR THE FOLLOWING INDIVIDUALs INCLUDE A CURRENT YEAR VESTING IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) AS THese AMOUNTs Were NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. THE AMOUNTs OUTLINED HEREIN Were INCLUDED IN each INDIVIDUAL'S 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL J. MESSINA, PH.D., MPA, FACHE, $162,512 and DAVID MURRAY, MBA, FHFMA, $119. THE DEFERRED COMPENSATION AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR THE FOLLOWING INDIVIDUALS INCLUDE UNVESTED BENEFITS IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH IS SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THESE INDIVIDUALS MAY NEVER ACTUALLY RECEIVE THE UNVESTED BENEFIT AMOUNT. THE AMOUNTS OUTLINED HEREIN WERE NOT INCLUDED IN EACH INDIVIDUAL'S 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL J. MESSINA, PH.D., MPA, FACHE, $167,387 and DAVID MURRAY, MBA, FHFMA, $23,846. THE DEFERRED COMPENSATION AMOUNT IN COLUMN (C) FOR THE FOLLOWING INDIVIDUAL INCLUDES UNVESTED BENEFITS IN A LONG-TERM INCENTIVE PLAN WHICH is SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THE INDIVIDUAL MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN Was NOT INCLUDED IN THE INDIVIDUAL'S 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DAVID MURRAY, MBA, FHFMA, $30,000.
SCHEDULE J, PART I; QUESTION 7
CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2024 WHICH WAS INCLUDED IN SCHEDULE J, PART II, COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT.
SCHEDULE J, PART II; COLUMN F
The amounts reported in schedule j, part ii, column (f) include amounts reported on prior years' forms 990 in schedule j, part ii, in column (c) as non-taxable unvested deferred compensation with a substantial risk of complete forfeiture component that is now being reported again on this year's form 990. Accordingly, in prior years the individuals never actually received any of these unvested at-risk benefit amounts.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

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

  • BRIDGE REGIONAL HEALTH SYSTEM

    C CORP. · HOLDING CO. · NY

    Directly controlled by NA

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

1 distribution to a recipient named as a person, $2,000,000. Counted where the filer named the recipient as a person, as filed. Who received them, and what, are not published.

Provenance

Return type
form_990
Tax year
2024
Filed
15 May 2025
IRS schema version
2024v5.2
Source object
202533189349308533

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