Vna Personal Services Inc

“Management services were provided by Visiting Nurse Association of Manchester and Southern New Hampshire, Inc., a related organization. Total amount paid was $62,688. Jeffrey Rooney, who served as Chief Financial Officer until January 2017, and Joseph Ingold, who took over as Chief Financial Officer at that time until June 2018, were both contracted employees through Martinville Dunn, LLC and Ingold & Associates, LLC, respectively. Both LLCs are unrelated to the filing organization and its affiliates. Compensation in the amount of $109,920 was paid to Martinville, Dunn, LLC during calendar year 2017 by the Hospital for Mr. Rooney's services. The total compensation paid to Mr. Ingold's LLC for his services during 2017 was $579,817. Additionally, Mr. Ingold received a housing allowance in the amount of $7,500 during the calendar year, which is included in the amount paid to Ingold & Associates, LLC. As the fees paid to each LLC were paid for services to the entire related party system, an accurate breakdown of the fees relative to the filing organization is not readily determinable. In accordance with IRS instructions, these fees have been reported as compensation on Form 990, Part VII-A and Schedule J, Part II and further disclosed in Schedule O for Form 990, Part VI, Line 3. See also Schedule L.”

“The sole member of VNA Personal Services, Inc. is Elliot Health System, a New Hampshire nonprofit corporation.”

“Elliot Health System, the sole member of the filing organization, has the power to appoint seven (7) members of the Board of Trustees. All other Trustees elected are subject to the ratification of the Elliot Health System Board.”

“Elliot Health System, the sole member of the filing organization, has the power to remove trustees of VNA Personal Services, Inc., approve the compensation of organization officers, approve and ratify changes to the filing organization's bylaws, approve the annual budget and strategic plan, and approve the sale or transfer of any asset over $500,000 in value, as well as any other powers that may be set forth in the filing organization's bylaws.”

“The completed Form 990 is presented to the full Board prior to filing. Board members can review the draft and bring any questions forward for discussion prior to filing.”

“Officers, directors, and key employees are required annually to sign a conflict of interest form which requires reporting any potential conflict of interest arrangements with the organization.”

“Through its related organization, Elliot Health System, the compensation committee of the Board utilizes outside compensation consultants to evaluate the salaries for the CEO, CFO, and COO. The consultants utilize their internal data along with national and local benchmark data from the industry to develop salary levels. Recommendations of the consultant are reviewed by the compensation committee, who recommends compensation levels to the full Board for approval. An outside consulting firm is also used by the organization to review the compensation of the remainder of the vice presidents. Again, national and local benchmarks for salaries are consulted to determine salary levels for these positions.”

“Each of these documents is filed with the New Hampshire Secretary of State and is available upon request.”

“Mr. Turilli did not begin working for the filing organization and its related entities as Chief Financial Officer until 2018. In accordance with IRS instructions, which stipulate that compensation is to be reported for individuals listed in Form 990, Part VII, Section A based on the calendar year ending within the reportable fiscal year, no compensation has been listed for Mr. Turilli in Form 990, Part VII-A or Schedule J, Part II. Compensation information for Mr. Turilli will be reported on the Organization's Form 990 for the fiscal year ending June 30, 2019.”

“Contracted Services: Program service expenses 144,642. Management and general expenses 0. Fundraising expenses 0. Total expenses 144,642.”

“The audit process has not changed from the prior year.”