2018-08-22T13:46:31-05:00 2017-12-31 232108173 RKL LLP 3501 CONCORD ROAD PO BOX 21439 YORK PA 17402 990 2017-01-01 232469321 HOME HEALTH CARE MANAGEMENT INC HOME 6103780481 1170 BERKSHIRE BLVD WYOMISSING PA 19610 LYNANN L DECUSATIS CEO-INTERIM 6103780481 2018-08-08 1 DOUGLAS L BERMAN CPA P01269555 7178433804 2018-08-08 2017 2022-09-23 18:48:47Z LYNANN L DECUSATIS 1170 BERKSHIRE BLVD WYOMISSING PA 19610 7748947 0 X WWW.HHCMINC.ORG X 1987 PA MANAGEMENT SERVICES TO RELATED HEALTH CARE ENTITIES AND TO PROMOTE COMMUNITY HEALTHY PROGRAMS 21 21 77 23 0 0 9385 1549 5033720 5658817 279931 476998 55842 2653 5378878 6140017 0 0 0 0 2929409 3202960 0 0 92785 2147865 2815021 5077274 6017981 301604 122036 11783920 13854977 5380409 6875725 6403511 6979252 TO PROVIDE MANAGEMENT SERVICES TO RELATED TAX-EXEMPT HEALTH CARE ENTITIES AND TO PROMOTE COMMUNITY HEALTH PROGRAMS 0 0 4557541 0 5616317 MANAGEMENT SERVICES ARE PROVIDED TO THE COMPANIES OPERATING ENTITIES, BERKS VISITING NURSE ASSOCIATION, INC; VISITING NURSE ASSOCIATION OF POTTSTOWN AND VICINITY; AND ADVANTAGE HOME CARE, INC. 57816 0 42500 HOME HEALTH CARE MANAGEMENT PROVIDES A COMPREHENSIVE COMMUNITY HEALTH PROGRAM THAT INCLUDES TUBERCULOSIS TESTING, HEPATITUS B IMMUNIZATIONS, CORPORATE AND PUBLIC FLU CLINICS, TRAVEL HEALTH IMMUNIZATIONS, MENINGITIS IMMUNIZATIONS, AND ZOSTER (SHINGLES) IMMUNIZATIONS. 1,442 IMMUNIZATIONS WERE PROVIDED IN 2017. 4615357 1 0 0 1 0 0 0 0 0 1 1 0 0 0 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 1 0 0 0 1 X 11 0 1 77 1 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X LYNANN DECUSATIS INTERIM-CEO 6103780481 1170 BERKSHIRE BLVD WYOMISSING PA 19610 KAREN S THACKER CHAIRPERSON 0.20 0.30 X X 0 0 0 CHRISTOPHER M TURTELL VICE CHAIRPERSON 0.10 0.30 X X 0 0 0 KIM R BERRY SECRETARY 0.30 0.30 X X 0 0 0 JAMES C GIERLICH START 42017 TREASURER 0.60 0.00 X X 0 0 0 RABBI BRIAN I MICHELSON PAST CHAIRPERSON 0.10 0.30 X 0 0 0 ERIC BROWN BOARD MEMBER 0.10 0.00 X 0 0 0 BARBARA J COFFIN BOARD MEMBER 0.20 0.00 X 0 0 0 WILLIAM J DAVIES BOARD MEMBER 0.20 0.00 X 0 0 0 E BERRY HEY MD BOARD MEMBER 0.10 0.00 X 0 0 0 JOHN R HILL BOARD MEMBER 0.10 0.00 X 0 0 0 DANIEL B KIMBALL JR MD BOARD MEMBER 0.50 0.00 X 0 0 0 ROBERT R KREITZ BOARD MEMBER 0.50 0.00 X 0 0 0 DR CHARLES LUSCH BOARD MEMBER 0.10 0.00 X 0 0 0 JOSEPH A O'NEILL BOARD MEMBER 0.10 0.00 X 0 0 0 LOUANN OATMAN BOARD MEMBER 0.10 0.00 X 0 0 0 MICHAEL J PAOLINI BOARD MEMBER 0.20 0.00 X 0 0 0 VICKI SCHUTT BOARD MEMBER 0.10 0.00 X 0 0 0 REV JOHN SMOLIK BOARD MEMBER 0.10 0.00 X 0 0 0 MARY LOU WAGNER BOARD MEMBER 0.10 0.00 X 0 0 0 DR SANDRA WEIDNER BOARD MEMBER 0.40 0.00 X 0 0 0 ERIC WOLFE BOARD MEMBER 0.20 0.00 X 0 0 0 TERRY E GORDON UNTIL 42017 CFO 39.70 0.30 X 185583 0 7746 CONSTANCE L MORRISON PRESIDENT/CEO 39.70 0.30 X 213418 0 0 VICKIE G KELLY CONTROLLER 39.70 0.30 X 121731 0 3235 LYNANN L DECUSATIS QI DIRECTOR 39.70 0.30 X 106860 0 3888 627592 0 14869 4 0 1 0 SIMIONE CONSULTANTS 4130 WHITNEY AVENUE HAMDEN CT 06518 FINANCIAL CONSULTING SERVICE (INTERIM CF 129992 1 1549 290 1549 MANAGEMENT FEES 561000 5522991 5522991 FACILITIES CHARGE 561700 83786 83786 FEE REVENUE 624100 52040 52040 5658817 133682 133682 1952246 1608930 343316 343316 343316 MISCELLANEOUS INCOME 900099 2653 2653 2653 6140017 5658817 0 479651 X 400287 306059 87823 6405 2111060 1614117 463166 33777 466923 357010 102443 7470 224690 171798 49297 3595 128328 98120 28155 2053 24106 18431 5289 386 556 556 40710 2451 38208 51 1355840 1036676 297471 21693 86935 66470 19074 1391 357253 273156 78381 5716 3821 2922 838 61 121555 92941 26669 1945 28387 21705 6228 454 16874 12902 3702 270 80338 61427 17626 1285 135563 103651 29743 2169 142662 109079 31300 2283 MEDICAL SUPPLIES 180766 180766 MISCELLANEOUS EXPENSE 81215 62097 17819 1299 DUES AND SUBSCRIPTIONS 26568 20314 5829 425 RECRUITMENT EXPENSE 3544 2709 778 57 6017981 4615357 1309839 92785 1056979 606153 3805491 5688440 165301 142911 2855442 2448301 295495 407141 6310807 7010332 149847 0 11783920 13854977 493701 732321 804098 3642876 4082610 2500528 5380409 6875725 X 6401587 6977328 1924 1924 6403511 6979252 11783920 13854977 122036 453705 0 X X 0 1 X 1 0 X X 3 ADVANTAGE HOME CARE INC 232469319 3 1 649395 0 BERKS VISITING NURSE ASSOCIATION INC 231466250 3 1 3405710 0 VISITING NURSE ASSOCIATION OF POTTSTOWN & VICINITY INC 231352574 3 1 1467886 0 3 5522991 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C, LINE 1: 100% OF THE BOARDS OF ALL SUPPORTED ORGANIZATIONS ARE COMPRISED OF BOARD MEMBERS FROM HOME HEALTH CARE MANAGEMENT. HOWEVER, THE BOARD SIZE FOR EACH OF THE SUPPORTED ORGANIZATIONS IS LESS THAN 50% OF THE HOME HEALTH CARE MANAGEMENT FULL BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 1 556 556 0 PART II-B, LINE 1: HOME HEALTH CARE MANAGEMENT, INC. HOLD MEMBERSHIPS IN VARIOUS ORGANIZATIONS WHICH ENGAGE IN LOBBYING AS PART OF THEIR MISSION TO REPRESENT THE INTERESTS OF HOME HEALTH PROVIDERS AT BOTH THE FEDERAL AND STATE LEVEL. A PORTION OF DUES PAID TO THESE ORGANZATIONS OFTEN ARE ATTRIBUTABLE TO LOBBYING. IN 2017, $556 OF DUES PAID TO VARIOUS ORGANIZATIONS WAS ATTRIBUTABLE TO LOBBYING. LOBBYING EXPENSES GENERALLY DO NOT EXCEED 20% OF THE DUES PAID. 6195714 928667 165458 36987 6921936 6017008 362227 152041 31480 6195714 6202139 1750 -20311 134950 31620 6017008 5874175 2600 430470 74626 30480 6202139 5124761 2700 875061 105322 23025 5874175 1.00000 0.00000 0.00000 1 0 2855442 2448301 407141 407141 PAYABLES TO RELATED PARTY 2494213 CHARITABLE GIFT ANNUITY 6315 2500528 X 15460892 453705 8904675 9358380 6102512 37505 37505 6140017 16200220 10219744 10219744 5980476 37505 37505 6017981 PART V, LINE 4: THE ORGANIZATION POOLS ITS PORTION OF THE ENDOWMENT/INVESTMENT MONEY WITH ITS RELATED PARTIES FOR INVESTMENT MANAGEMENT PURPOSES UNDER A HHCM INVESTMENT ACCOUNT, MANAGED BY A THIRD-PARTY ASSET MANAGEMENT COMPANY. ENDOWMENT FUNDS ARE USED TO FURTHER THE MISSION OF THE ORGANIZATION AND SPECIFIC, BOARD APPROVED PROJECTS. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE AGENCY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED REVENUE OF OTHER ENTITIES 8,904,675. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED EXPENSES OF OTHER ENTITIES 10,219,744. X X X X 1 1 0 0 0 0 0 0 0 TERRY E GORDON UNTIL 42017 CFO 35292 0 0 0 150291 0 6461 0 1285 0 193329 0 41806 0 CONSTANCE L MORRISON PRESIDENT/CEO 208418 0 5000 0 0 0 0 0 0 0 213418 0 0 0 PART I, LINES 4A-B TERRY GORDON, CFO, HAD RECEIVED SEVERANCE PAYMENTS IN 2017 TOTALING $108,485 VIA A SEVERANCE AGREEMENT. TERRY GORDON PARTICIPATED IN THE SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THERE WAS A CONTRIBUTION OF $6,461 MADE THIS YEAR TO THE SUPPLEMENTAL PLAN. THERE WAS ALSO A DISTRIBUTION THIS YEAR OF $41,806 MADE FROM THE SUPPLEMENTAL PLAN TO TERRY GORDON. FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE MADE AVAILABLE TO THE BOARD OF DIRECTORS AND FINANCE COMMITTEE FOR REVIEW AND COMMENT PRIOR TO THE SIGNING, FILING, AND PUBLIC RELEASE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, EMPLOYEE AND VOLUNTEER WILL SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. THE ORGANIZATION'S POLICY REQUIRES DIRECTORS, EMPLOYEES, AND VOLUNTEERS TO AVOID ALL CONFLICTS OF INTEREST AND THE APPEARANCE OF ANY CONFLICT OF INTEREST. TO AVOID THE APPEARANCE OF A CONFLICT OF INTEREST, A DIRECTOR, EMPLOYEE OR VOLUNTEER CAN NOT PARTICIPATE IN MAKING ANY DECISION OR RECOMMENDATION CONCERNING A MATTER WHICH MAY RESULT IN ANY BENEFIT OR FINANCIAL GAIN, EITHER DIRECTLY OR INDIRECTLY, TO THE DIRECTOR, EMPLOYEE OR VOLUNTEER OR A MEMBER OF HER/HIS IMMEDIATE FAMILY. IN ADDITION, FULL DISCLOSURE OF THE PERTINENT FACTS REGARDING THE POTENTIAL CONFLICT OF INTEREST IS REQUIRED TO BE PROVIDED BY THE DIRECTOR, EMPLOYEE OR VOLUNTEER. TO FURTHER AVOID THE APPEARANCE OF A CONFLICT OF INTEREST, A DIRECTOR, EMPLOYEE OR VOLUNTEER MAY NOT SOLICIT OR ACCEPT GIFTS, TIPS OR OTHER SPECIAL CONSIDERATIONS OF ECONOMIC VALUE INCLUDING PERSONAL INSURANCE BENEFICIARY STATUS, FROM CLIENTS, THEIR FAMILIES, VISITORS OR VENDORS. IMPARTIAL DECISION-MAKING BASED ON THE BEST INTEREST OF THE ORGANIZATION SHALL ALSO APPLY TO RELATIONS WITH VENDORS. DECISIONS REGARDING PRODUCTS AND VENDORS SHALL BE MADE OBJECTIVELY AND WITHOUT FAVORITISM. ANY ACTUAL, APPARENT OR POTENTIAL CONFLICTS OF INTEREST SHALL BE REPORTED TO AN APPROPRIATE MEMBER OF THE ORGANIZATION'S MANAGEMENT. IF A MATTER ARISES WITH RESPECT TO WHICH A MEMBER OF THE BOARD OR MANAGEMENT STAFF HAVE A REASON TO BELIEVE THAT HE OR SHE MAY HAVE A CONFLICT OF INTEREST, IT SHALL BE PROMPTLY DISCLOSED BY THE BOARD/STAFF MEMBER TO THE BOARD OF DIRECTORS OR PRESIDENT AND CEO. THE BOARD MEMBER SHALL FURTHER DISCLOSE ANY REASON KNOWN TO HIM OR HER WHY THE PROPOSED ACTION MAY OR MAY NOT BE IN THE BEST INTEREST OF THE ORGANIZATION. EXCEPT FOR SUCH DISCLOSURES, THE BOARD/STAFF MEMBER SHALL NOT PARTICIPATE IN BY VOTE OR OTHERWISE, ANY DECISION OR CONSIDERATION OF THE PROPOSED ACTION. HIS/HER ABSTENTION AND THE REASON FOR IT SHALL BE RECORDED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, VICE PRESIDENT-HUMAN RESOURCES & FACILITIES REVIEWS SALARY DATA AVAILABLE FROM NATIONALLY RECOGNIZED COMPENSATION SURVEY DATA, COMPILES THAT DATA AND PROVIDES A RECOMMENDATION FOR SALARY RANGES FOR ALL EXECUTIVE LEVEL POSITIONS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR HOME HEALTH CARE MANAGEMENT. THAT COMMITTEE REVIEWS SUCH RECOMMENDATIONS AND APPROVES THE SALARY RANGE FOR THOSE SPECIFIC POSITIONS. THE AMOUNT OF MONEY AVAILABLE EACH YEAR FOR SALARY INCREASES IS BUDGETED WITH THAT SPECIFIC YEAR'S ANNUAL BUDGET. SALARY RECOMMENDED INCREASES AND PERFORMANCE APPRAISALS FOR EXECUTIVE LEVEL POSITIONS ARE PRESENTED TO THE EXECUTIVE COMMITTEE BY THE PRESIDENT/CEO. THE EXECUTIVE COMMITTEE PROVIDES THE APPROVAL FOR THOSE RECOMMENDATIONS. THE EXECUTIVE COMMITTEE CONSISTS OF INDEPENDENT MEMBERS OF THE BOARD AND THE DELIBERATION AND DECISIONS OF THE COMMITTEE ARE DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,036,676. MANAGEMENT AND GENERAL EXPENSES 297,471. FUNDRAISING EXPENSES 21,693. TOTAL EXPENSES 1,355,840. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSISTS THE BOARD OF DIRECTORS IN FULFILLING ITS RESPONSIBILITY FOR FIDUCIARY OVERSIGHT OF THE QUALITY AND INTEGRITY OF THE ACCOUNTING, AUDITING, AND REPORTING PRACTICES OF THE ASSOCIATION, AND SUCH OTHER DUTIES AS DIRECTED BY THE BOARD (SUCH AS REVIEW OF THE ANNUAL IRS FORM 990). THE COMMITTEE WILL OVERSEE THE ACCOUNTING AND FINANCIAL REPORTING PROCESSES OF THE ASSOCIATION, THE AUDITS OF THE ASSOCIATION'S FINANCIAL STATEMENTS, AND THE QUALIFICATIONS OF THE PUBLIC ACCOUNTING FIRM ENGAGED AS THE ASSOCIATION'S INDEPENDENT AUDITOR TO PREPARE A YEARLY AUDIT REPORT. THE COMMITTEE ALSO REVIEWS AND ASSESSES THE QUALITATIVE ASPECTS OF FINANCIAL REPORTING, THE ASSOCIATION'S PROCESSES TO MANAGE BUSINESS AND FINANCIAL RISK, AND COMPLIANCE WITH SIGNIFICANT APPLICABLE LEGAL AND REGULATORY REQUIREMENTS. THE COMMITTEE IS DIRECTLY RESPONSIBLE FOR THE APPOINTMENT, COMPENSATION, RETENTION, AND OVERSIGHT OF THE INDEPENDENT AUDITOR. THE COMMITTEE WILL ALSO REVIEW THE ANNUAL IRS FORM 990 PRIOR TO PUBLIC RELEASE AND WILL MAKE A REPORT TO THE BOARD OF DIRECTORS. THE INDEPENDENT AUDITOR REPORTS DIRECTLY TO THE FINANCE COMMITTEE. THE COMMITTEE IS EXPECTED TO MAINTAIN AN OPEN COMMUNICATION WITH THE INDEPENDENT AUDITOR, THE FINANCIAL ADMINISTRATOR, AND COMPANY MANAGEMENT. THE COMMITTEE RELIES ON THE EXPERTISE AND KNOWLEDGE OF COMPANY MANAGEMENT AND THE INDEPENDENT AUDITOR IN CARRYING OUT ITS OVERSIGHT RESPONSIBILITIES. MANAGEMENT OF THE ASSOCIATION IS RESPONSIBLE FOR ASSURING THE ACCURACY OF THE ASSOCIATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND ESTABLISHING SATISFACTORY INTERNAL CONTROLS OVER FINANCIAL REPORTING. THE INDEPENDENT AUDITOR IS RESPONSIBLE FOR AUDITING THE ASSOCIATION'S FINANCIAL STATEMENTS AND THE EFFECTIVENESS OF THE ASSOCIATION'S INTERNAL CONTROLS. IT IS NOT THE DUTY OF THE COMMITTEE TO PLAN OR CONDUCT AUDITS; DETERMINE THAT THE FINANCIAL STATEMENTS ARE COMPLETE AND ACCURATE AND IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; CONDUCT INVESTIGATIONS, ASSURE COMPLIANCE WITH LAWS AND REGULATIONS OR STANDARDS OF BUSINESS CONDUCT, CODES OF ETHICS, INTERNAL POLICIES, PROCEDURES, AND CONTROLS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. BERKS VISITING NURSE ASSOCIATION INC 1170 BERKSHIRE BLVD WYOMISSING PA 19610 231466250 PROVIDE HEALTH/SOCIAL SERVICES TO INDIVIDUALS AND FAMILIES AT RESIDENCE PA 501(C)(3) LINE 3 HOME HEALTH CARE MANAGEMENT INC 1 ADVANTAGE HOME CARE INC 1170 BERKSHIRE BLVD WYOMISSING PA 19610 232469319 PROVIDE SUPPORTIVE SERVICES TO INDIVIDUALS AND FAMILIES AT RESIDENCE PA 501(C)(3) LINE 3 HOME HEALTH CARE MANAGEMENT INC 1 VISITING NURSE ASSOCIATION OF POTTSTOWN AND VICINITY INC 1963 E HIGH STREET POTTSTOWN PA 194643209 231352574 PROVIDE HEALTH/SOCIAL SERVICES TO INDIVIDUALS AND FAMILIES AT RESIDENCE PA 501(C)(3) LINE 3 HOME HEALTH CARE MANAGEMENT INC 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 1 1 1 0 0