2017-11-13T15:50:26-06:00 2016-12-31 WITHUMSMITHBROWNPC 331 NEWMAN SPRINGS RD STE 125 RED BANK NJ 077016765 990 2016-01-01 222500029 VISITING NURSE ASSOCIATION HEALTH GROUP INC % PETER GAYLORD VISI 7322246868 23 MAIN STREET Suite D1 HOLMDEL NJ 07733 PETER GAYLORD CFO/COO 7322246968 2017-11-13 true MICHAEL A SERLUCO CPA P00960315 7328423113 2017-11-13 47.19.30.138 22006220173175000115 2017-11-13 P 3DF7E076858DCC62BF4D8AC2EBC0A4E875B4BEB8 45238D1FFD01E9268DC813634C3B4C2911CF31F7 2016 2017-02-10 21:41:12Z X STEVEN H LANDERS MD MPH 23 MAIN STREET SUITE D1 HOLMDEL NJ 07733 33516416 false X www.vnahg.org X 1984 NJ THE ORG WAS ESTABLISHED TO OVERSEE THE ACTIVITIES OF THE TAX-EXEMPT ORGS UNDER ITS CONTROL WHICH PROVIDE HOME HEALTH, HOSPICE & COMMUNITY BASED SERVICES TO RESIDENTS IN NEW JERSEY. 17 15 255 16 0 0 0 15502695 24777814 22382 9335 2107133 8729267 17632210 33516416 0 0 0 0 10767835 16894172 0 0 0 5116189 7960379 15884024 24854551 1748186 8661865 22527826 43991730 15854099 27402654 6673727 16589076 X VISITING NURSE ASSOCIATION HEALTH GROUP IS A NONPROFIT ORGANIZATION DEDICATED TO HELPING INDIVIDUALS AND FAMILIES IN ACHIEVING THEIR BEST LEVEL OF WELL-BEING BY PROVIDING COMPASSIONATE, COORDINATED, AND INNOVATIVE CARE IN THEIR HOMES AND COMMUNITIES. false true 0 24777814 VISITING NURSE ASSOCIATION HEALTH GROUP, INC. PROVIDES MANAGEMENT, ADMINISTRATIVE AND SUPPORT SERVICES TO ITS AFFILIATED NONPROFIT ORGANIZATIONS. THE AFFILIATED ORGANIZATIONS PROVIDE A FULL CONTINUUM OF COMMUNITY-BASED SERVICES TO PATIENTS IN THEIR HOMES AND OTHER SETTINGS THROUGH THEIR HOME CARE AND HOSPICE PROGRAMS UTILIZING A MULTI-DISCIPLINARY TEAM OF CAREGIVERS. THE ORGANIZATION AND ITS AFFILIATES REMAIN DEDICATED TO HELPING INDIVIDUALS AND FAMILIES IN ACHEIVING THEIR BEST LEVEL OF WELL-BEING AND PROVIDED MULTIPLE PROGRAMS TO UNINSURED, UNDERINSURED AND DISENFRANCHISED PATIENTS AT VARIOUS LOCATIONS IN THE COMMUNITIES SERVED. DURING 2016, NEARLY 44,000 INDIVIDUALS RECEIVED HOME HEALTH CARE SERVICES FROM THE ORGANIZATION AND ITS AFFILIATED NOT-FOR-PROFIT ENTITIES. WITH OUR UNIQUE ARRAY OF HOSPICE, PALLIATIVE, AND VISITING PHYSICIAN SERVICES, THE ORGANIZATION AND AFFILIATES CARED FOR 4,000 PATIENTS WHO ARE CHRONICALLY ILL OR ARE FACING THE END-OF-LIFE. THE CHILDREN AND FAMILY HEALTH INSTITUTE CENTER FOR PRIMARY CARE AND PUBLIC HEALTH WORKS TO IDENTIFY AND SOLVE HEALTH PROBLEMS IN OUR COMMUNITIES. LAST YEAR, THE CENTER SERVED 45,782 INDIVIDUALS WITH PRIMARY, PRENATAL, AND DENTAL CARE; NUTRITIONAL SUPPORT SERVICES, STD TESTING AND EDUCATION; AND CANCER SCREENINGS AND EDUCATION. IN 2016, THE CENTER TRAINED STAFF OF NURSES, NURSE PRACTITIONERS, DOCTORS, DENTISTS, SOCIAL WORKERS, HOME VISITORS, AND NUTRITIONISTS SERVED NEARLY 56,000 MEMBERS OF OUR COMMUNITY THROUGH MORE THAN 287,700 VISITS. 0 true false false true false false false false false false true true false true true true false true false false false false false false false false false false false true false false false true false false true false false false false false false true false false false true 60 0 true 255 true false false false false false false false false false false X 17 15 false false false false false false false true true false false true true true true true true true true false NJ X PETER GAYLORD 7322246968 23 MAIN STREET SUITE D1 HOLMDEL NJ 07733 X JAMES S VACCARO III TRUSTEE 2.0 0.0 X 0 0 0 PATRICK J MCMENAMIN TREASURER 5.0 0.0 X X 0 0 0 FRANK S VIGILANTE Secretary 5.0 0.0 X X 0 0 0 DOROTHY P BOWERS TRUSTEE 2.0 0.0 X 0 0 0 ROBERT L BOYLE TRUSTEE 2.0 0.0 X 0 0 0 SCOTT CARMILANI TRUSTEE 2.0 0.0 X 0 0 0 ULRICH RUDOW TRUSTEE 2.0 0.0 X 0 0 0 STEVEN H LANDERS MD MPH PRESIDENT/CEO 20.0 40.0 X X 796257 0 120228 ALINE M HOLMES MSN RN TRUSTEE 2.0 0.0 X 0 0 0 MINDY MINERVA TRUSTEE 2.0 0.0 X 0 0 0 BRIAN GRIFFIN CHAIRMAN 5.0 0.0 X X 0 0 0 MINNIE CAMPBELL DNSc TRUSTEE 2.0 0.0 X 0 0 0 THOMAS CONSIDINE TRUSTEE 2.0 0.0 X 0 0 0 KEVIN CUMMINGS TRUSTEE 2.0 0.0 X 0 0 0 ROBERT DIBBLE TRUSTEE 2.0 0.0 X 0 0 0 RONALD KLEIN TRUSTEE 2.0 0.0 X 0 0 0 LYNN SPECTOR TRUSTEE 2.0 0.0 X 0 0 0 JOHN A HARZ ASST SEC/CHIEF OF BUSINESS OPS 15.0 40.0 X 248551 0 27396 PETER GAYLORD ASSISTANT TREASURER/CFO/COO 15.0 40.0 X 367660 0 48365 JOHN CHIAPPINELLI ASST SEC/CHIEF - LEGAL AFFAIRS 15.0 40.0 X 307876 0 53236 VITO BUCCELLATO CHIEF OPERATING OFFICER 15.0 40.0 X 196259 0 44037 KEITH L BOROCH PRES/COO - HOME HLTH & HOSPICE 55.0 0.0 X 400254 0 44044 JOHN ALBRIGHT VP OF IT, ANALYTICS, DIG MEDIA 55.0 0.0 X 166511 0 30354 ROBERT J ROSATI V.P. DATA & RESEARCH 55.0 0.0 X 221345 0 25177 JULIETA B DOCLOSEN MGR. TRIAGE/EVEN NTS WKDS 55.0 0.0 X 171455 0 8974 LINDA SAVINO PRES-HOSPICE & ADV CARE INST 25.0 30.0 X 164730 0 20215 3040898 0 422026 20 false true false RELATE CARE LLC 9500 EUCLID AVE GCIC-10 CLEVELAND OH 44195 CONSULTING 301680 WITHUMSMITH BROWN PC 331 NEWMAN SPRINGS ROAD RED BANK NJ 07701 ACCTG & CONSULTING 206790 JOANNE RUDEN MPA RN 24 KREBS ROAD PLAINSBORO NJ 08536 CONSULTING 195137 MCCARTER ENGLISH LLP FOUR GATEWAY CENTER 100 MULBERRY S NEWARK NJ 07102 LEGAL 159029 HOMECARE HOMEBASE LP 6688 NORTH CENTRAL EXPRESSWAY DALLAS TX 75206 CONSULTING 728416 6 0 MANAGEMENT FEE INCOME 551112 24777814 24777814 24777814 9335 9335 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GAIN ON INVESTMENT IN JT VENTURES 900099 8729267 8729267 8729267 33516416 33507081 9335 0 0 0 0 2209865 2209865 0 11970509 11970509 448443 448443 1181800 1181800 1083555 1083555 0 252595 252595 113480 113480 0 0 0 1238560 0 1238560 0 231562 231562 862361 862361 1645742 1645742 0 491331 491331 93643 93643 0 602457 602457 364005 364005 0 679296 679296 298236 298236 PROVISION FOR BAD DEBTS 138107 0 138107 0 RECRUITMENT 100162 0 100162 0 COMMUNITY AWARENESS 139416 0 139416 0 DUES 403087 0 403087 0 306339 306339 24854551 0 24854551 0 1200 226945 0 0 0 0 0 0 81782 40792 0 0 300000 0 0 0 589243 768230 9797753 7744561 935236 2053192 0 0 9562220 24878425 0 0 0 0 11058145 16024146 22527826 43991730 3708176 4271756 0 0 0 0 0 0 0 0 0 0 11745633 8051641 0 0 400290 15079257 15854099 27402654 X 3660919 12322784 3012808 4266292 0 0 6673727 16589076 22527826 43991730 X 8661865 1253484 X false true X true true true X X X 8 VNA OF CENTRAL JERSEY FOUNDATION INC 222500031 7 false 0 255287 VNA OF CENTRAL JERSEY INC 210639369 10 false 0 3812380 VNA OF CENTRAL JERSEY PERSONAL CARE INC 223186929 10 false 0 0 ROBERT WOOD JOHNSON VISITING NURSES INC 263659270 10 false 0 2420477 CAPE VISITING NURSE ASSOCIATION INC 800612629 10 false 0 96584 VISITING NURSE ASSN OF ENGLEWOOD INC 320352097 10 false 0 977511 VISITING NURSE AND HOMEMAKER SVCS INC 210723671 10 false 0 0 VNA HEALTH GROUP OF NEW JERSEY LLC 474841103 10 false 0 16932594 8 0 24494833 false false false false true true false false false false false false false false false false false false false true true false false false false true false false false SCHEDULE C, PART II-B, LINE 1 VISITING NURSE ASSOCIATION HEALTH GROUP, INC.'S AFFILIATED NONPROFIT ORGANIZATIONS RECEIVE A SUBSTANTIAL PORTION OF REVENUES FROM THE MEDICARE PROGRAM AND FROM GRANTS AND CONTRACTS ISSUED BY FEDERAL, STATE AND LOCAL AGENCIES. THE HEALTH CARE INDUSTRY IS CONTINUALLY SUBJECT TO LEGISLATIVE CHANGES AND ADJUSTMENTS TO GOVERNMENT EXPENDITURES SUPPORTING HEALTH RELATED PROGRAMS. REPRESENTATIVES OF THE ORGANIZATION HAVE PARTICIPATED IN MEETINGS AND DISCUSSIONS WITH APPROPRIATE OFFICIALS TO EDUCATE THEM ON THE FINANCIAL AND ADMINISTRATIVE IMPACTS OF PROPOSED CHANGES. IN FACT, THE PRESIDENT/CEO AND OTHERS FROM THE SENIOR MANAGEMENT TEAM ARE INVOLVED AS HOME CARE AND HOSPICE ADVOCATES FOR NATIONAL AND STATE ORGANIZATIONS. THEY INTERACT WITH PUBLIC OFFICIALS AND ELECTED MEMBERS OF CONGRESS ON THE ISSUES RELATED TO HOME HEALTH AND HOSPICE CARE. IN ADDITION, A PORTION OF MEMBERSHIP DUES paid to industry associations BY THE ORGANIZATION ARE RELATED TO LOBBYING ACTIVITIES PERFORMED BY such industry associations ON BEHALF OF their MEMBERS. THE ORGANIZATION DOES NOT BELIEVE THAT ITS COST FOR THESE ACTIVITIES ARE SUBSTANTIAL WITHIN THE MEANING OF IRC SECTION 501(C)(3). 110542 109803 739 9292573 7634758 1657815 394638 394638 2053192 INVESTMENT IN JOINT VENTURES 24878425 F 24878425 SERP INVESTMENT 115416 EQUITY INTEREST IN AFFILIATE 4266292 DUE FROM AFFILIATES 11637038 DEPOSIT ON EQUIPMENT 5400 16024146 0 CAPITAL LEASE PAYABLE 262891 DUE TO AFFILIATES 14590766 DUE TO THIRD-PARTY PAYORS 225600 15079257 X 34769900 1253484 1253484 33516416 33516416 24854551 24854551 24854551 PART X, LINE 2 THE FOLLOWING REPRESENTS THE FIN 48 (ASC 740) FOOTNOTE DISCLOSURE INCLUDED IN THE COMBINED AUDITED FINANCIAL STATEMENTS OF VISITING NURSE ASSOCIATION HEALTH GROUP, INC. AND AFFILIATES FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015: THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 "INCOME TAXES". PURSUANT TO THE GUIDANCE IN THIS ACCOUNTING PRONOUNCEMENT, THE ORGANIZATION HAS DETERMINED THAT NO UNRECOGNIZED TAX BENEFITS EXIST AS OF DECEMBER 31, 2016 AND 2015 AND DOES NOT EXPECT THIS DETERMINATION TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. HEALTH GROUP AND AFFILIATES HAVE NOT INCURRED ANY INCOME TAX RELATED PENALTIES OR INTEREST FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, HEALTH GROUP AND AFFILIATES POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. PT XI, LINE 2D INCREASE IN EQUITY INTEREST OF AFFILIATE $1,253,484 X X X X true true false false false false false true false JOHN A HARZ ASST SEC/CHIEF OF BUSINESS OPS 205829 0 41724 0 998 0 24810 0 2586 0 275947 0 0 0 STEVEN H LANDERS MD MPH PRESIDENT/CEO 575204 0 218691 0 2362 0 82754 0 37474 0 916485 0 0 0 KEITH L BOROCH PRES/COO - HOME HLTH & HOSPICE 138149 0 93168 0 168937 0 10600 0 33444 0 444298 0 0 0 JOHN ALBRIGHT VP OF IT, ANALYTICS, DIG MEDIA 139068 0 25000 0 2443 0 5878 0 24476 0 196865 0 0 0 PETER GAYLORD ASSISTANT TREASURER/CFO/COO 290532 0 76125 0 1003 0 34602 0 13763 0 416025 0 0 0 JOHN CHIAPPINELLI ASST SEC/CHIEF - LEGAL AFFAIRS 241873 0 65000 0 1003 0 30097 0 23139 0 361112 0 0 0 ROBERT J ROSATI V.P. DATA & RESEARCH 200541 0 20000 0 804 0 0 0 25177 0 246522 0 0 0 VITO BUCCELLATO CHIEF OPERATING OFFICER 178900 0 17025 0 334 0 18160 0 25877 0 240296 0 0 0 JULIETA B DOCLOSEN MGR. TRIAGE/EVEN NTS WKDS 84050 0 84501 0 2904 0 7610 0 1364 0 180429 0 0 0 LINDA SAVINO PRES-HOSPICE & ADV CARE INST 149254 0 15000 0 476 0 18000 0 2215 0 184945 0 0 0 PART I, LINE 4B STEVEN H. LANDERS, MD, MPH, PETER GAYLORD, JOHN CHIAPPINELLI, JOHN A. HARZ, VITO BUCCELLATO AND LINDA SAVINO, OFFICERS AND/OR SENIOR MANAGEMENT EMPLOYEES, PARTICIPATE IN A SUPPLEMEMNTAL NONQUALIFIED RETIREMENT PLAN. THE AMOUNTS BELOW WERE ACCRUED DURING THE YEAR, NOT INCLUDED IN THE 2016 FORM W-2 AND ARE REPORTED IN PART II AS DEFERRED COMPENSATION. STEVEN H. LANDERS, MD, MPH $72,154 PETER GAYLORD $24,002 JOHN CHIAPPINELLI $20,342 JOHN A. HARZ $16,769 VITO BUCCELLATO $18,160 LINDA SAVINO $18,000 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 the overall size of the bonus pool. THE mip PAYMENTS ARE REPORTED IN PART II. PART I, LINE 4A KEITH L. BOROCH WAS TERMINATED AS PRESIDENT/COO OF HOME HEALTH & HOSPICE BY THE ORGANIZATION DURING 2016. IN ACCORDANCE WITH THE RELATED TERMINATION AGREEMENT, SEVERANCE PAYMENTS IN THE AMOUNT OF $166,923, WERE MADE IN 2016. STEVEN H LANDERS M PRESIDENT/CEO EMPLOYMENT X 200000 40792 false true true 40792 JENNA VACCARO DAUGHTER OF BOARD TRUSTEE 88160 W-2 COMP AS VNAHG EMPLOYEE false PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES OF THE ORGANIZATION HAS DELEGATED RESPONSIBILITY FOR REVIEWING THE FORM 990 TO THE AUDIT COMMITTEE OF THE ORGANIZATION. PRIOR TO THE FINAL COMPLETION OF THE FORM, A COPY OF THE 990 WAS REVIEWED BY THE AUDIT COMMITTEE OF THE ORGANIZATION AND PRESENTED TO THE BOARD OF TRUSTEES PRIOR TO SUBMISSION. PART VI, SECTION B, LINE 12C The Organization has a Conflict of Interest Policy in place to address any and all conflicts that arise, are reported or ARE otherwise discovered. On an annual basis, all members of the Board of Trustees along with all members of the Management Team and certain other employees are provided with a current copy of the policy and are also required to complete a Conflict of Interest Disclosure Statement Questionnaire. These Questionnaires are reviewed by the President/CEO and chief compliance officer to identify the number, magnitude and nature of all disclosed conflicts. Any conflicts are then referred to the Board of Trustees for discussion and resolution. PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES THAT IS RESPONSIBLE FOR REVIEWING AND APPROVING THE COMPENSATION OF THE CEO AND ALL VICE PRESIDENTS OF THE ORGANIZATION. ON AN ANNUAL BASIS, THIS COMMITTEE REVIEWS THE TOTAL COMPENSATION LEVELS FOR EACH EXECUTIVE. IN ADDITION, INDUSTRY COMPENSATION COMPARISONS ARE MADE BASED UPON DATA PROVIDED BY VARIOUS SOURCES INCLUDING PERIODIC INDEPENDENT THIRD PARTY CONSULTANT REVIEWS. PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, ON A DISCRETIONARY BASIS. PART XI, LINE 9 OTHER CHANGES IN NET ASSETS INCREASE IN EQUITY INTEREST OF AFFILIATE $1,253,484 PART III, LN 3 EFFECTIVE JANUARY 1, 2016, VISITING NURSE ASSOCIATION OF CENTRAL JERSEY, INC. (VNACJ) ENTERED INO A CONTRIBUTION AND REORGANIZATION AGREEMENT WITH MEGA CARE, INC. AND SAINT BARNABAS HOSPICE AND PALLIATIVE CARE CENTER, INC. TO FORM VNA HEALTH GROUP OF NEW JERSEY, LLC (VNAHGNJ), A TAX-EXEMPT NEW JERSEY NONPROFIT ORGANIZATION AND JOINT VENTURE. THE PRIMARY PURPOSE OF THIS JOINT VENTURE IS TO PROVIDE PROFESSIONAL, ADMINISTRATIVE AND EDUCATIONAL SERVICES OF AN INTEGRATED DELIVERY ORGANIZATION IN HOME HEALTH AND HOSPICE CARE THROUGHOUT THE VARIOUS COUNTIES OF NEW JERSEY IN WHICH THE ENTITY IS LICENSED TO OPERATE. EACH PARTY CONTRIBUTED THE SERVICE ASSETS ASSOCIATED WITH THE STATED BUSINESSES (EXCLUDING VNACJ GLOUCESTER COUNTY LICENSE) INTO VNAHGNJ. CONCURRENTLY WITH THE REORGANIZATION, VNACJ TRANSFERRED THEIR ENTIRE OWNERSHIP INTEREST IN VNAHGNJ TO VISITING NURSE ASSOCIATION HEALTH GROUP, INC. THE RESULTING MEMBERSHIP INTEREST IS 49% FOR HEALTH GROUP. DURING 2016, HEALTH GROUP MADE AN INITIAL INVESTMENT OF $8,936,937 WHICH CONSISTED OF THE FOLLOWING: (1) CASH OF $4,410,000; (2) LICENSES, PERMITS, CERTIFICATIONS, CERTIFICATES OF NEED, OTHER GOVERNMENTAL AUTHORIZATIONS AND GOODWILL WITH A CARRYING VALUE OF $4,425,396; AND (3) PROPERTY AND EQUIPMENT WITH A CARRYING VALUE OF $101,541. THE INITIAL INVESTMENT IS INCLUDED IN THE INVESTMENT IN JOINT VENTURES REPORTED IN PART X, LINE 12. 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