Civic Intelligence

Natick Visiting Nurse Assoc Inc

EIN 04-2105918 • 501(c)3 • Natick, MA

Profile

Natick vna, a non-profit agency, is committed to excellence in providing caring and compassionate multi-disciplinary health care services to patients in their homes. Through the generosity of the donors and communities, natick vna endeavors to provide services regardless of a person's ability to pay.

209 West Central Street No 313Natick, MA 01760

www.natickvna.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

1.00x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.82x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

42nd percentile

0.6%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

5th percentile

-51%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-93%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$331,842

Down $348,680 (-51%) from 2018

Liabilities

Down

$331,842

Down $27,211 (-7.6%) from 2018

Net Assets

Down

$0

Down $321,469 (-100%) from 2018

Revenue

Down

$404,262

Down $5,375,405 (-93%) from 2018

Expenses

Down

$401,829

Down $5,685,091 (-93%) from 2018

Net Income

Up

$2,433

Up $309,686 (+101%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $4,708,995Liabilities 2010: $566,942Net Assets 2010: $4,142,0532010Assets 2011: $4,231,642Liabilities 2011: $626,058Net Assets 2011: $3,605,5842011Assets 2012: $3,953,982Liabilities 2012: $691,371Net Assets 2012: $3,262,6112012Assets 2013: $4,076,583Liabilities 2013: $562,689Net Assets 2013: $3,513,8942013Assets 2014: $3,723,872Liabilities 2014: $830,121Net Assets 2014: $2,893,7512014Assets 2015: $3,020,360Liabilities 2015: $885,560Net Assets 2015: $2,134,8002015Assets 2016: $2,108,941Liabilities 2016: $495,411Net Assets 2016: $1,613,5302016Assets 2017: $1,189,395Liabilities 2017: $523,627Net Assets 2017: $665,7682017Assets 2018: $680,522Liabilities 2018: $359,053Net Assets 2018: $321,4692018Assets 2019: $331,842Liabilities 2019: $331,842Net Assets 2019: $02019

Highlighted filing

2019

Assets$331,842
Liabilities$331,842
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $7,768,7062010Expenses 2011: $7,448,7312011Expenses 2012: $6,573,5652012Revenue 2013: $6,056,387Expenses 2013: $5,903,476Net Income 2013: $152,9112013Revenue 2014: $5,030,180Expenses 2014: $5,581,061Net Income 2014: -$550,8812014Revenue 2015: $5,515,356Expenses 2015: $6,085,661Net Income 2015: -$570,3052015Revenue 2016: $4,907,616Expenses 2016: $5,389,037Net Income 2016: -$481,4212016Revenue 2017: $5,397,210Expenses 2017: $5,910,458Net Income 2017: -$513,2482017Revenue 2018: $5,779,667Expenses 2018: $6,086,920Net Income 2018: -$307,2532018Revenue 2019: $404,262Expenses 2019: $401,829Net Income 2019: $2,4332019

Highlighted filing

2019

Revenue$404,262
Expenses$401,829
Net Income$2,433

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$909,302
Mission and Program Overview

Mission

Natick vna, a non-profit agency, is committed to excellence in providing caring and compassionate multi-disciplinary health care services to patients in their homes. Through the generosity of the donors and communities, natick vna endeavors to provide services regardless of a person's ability to pay.

Natick vna is a non-profit agency established in november, 1914, to provide premier home health services in the metrowest area of boston.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$346,305$287,279▼ $59,026
Prepaid Expenses and Deferred Charges$50,654--
Cash and Non-Interest-Bearing Accounts$56,075$29,151▼ $26,924
Savings and Temporary Cash Investments$136,960$13,981▼ $122,979
Accounts Receivable$90,528$1,431▼ $89,097
Land, Buildings, and Equipment, Net$0--
Total Assets$680,522$331,842▼ $348,680
Liabilities
Other Liabilities$7,084$267,734▲ $260,650
Deferred Revenue$71,057--
Accounts Payable and Accrued Expenses$280,912$64,108▼ $216,804
Total Liabilities$359,053$331,842▼ $27,211
Net Assets / Fund Balance
Net Assets With Donor Restrictions$314,046$0▼ $314,046
Net Assets Without Donor Restrictions$7,423$0▼ $7,423
Total Net Assets Fund Balance$321,469$0▼ $321,469
Total Liabilities and Net Assets / Fund Balance$680,522$331,842▼ $348,680
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Claire CofranCFO and COOFT$65,870$3,024$68,894
Judith Boyko Retired in 2019Chief Executive OfficerPT$17,584$1,589$19,173

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$22,558
Program Service Revenue
$314,761
Investment Income
$40,418
Other Revenue
$26,525
All Other Contributions
$22,558
Change in Net Assets
$2,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$207,439
Salaries, Compensation, and Employee Benefits$194,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$88,067-$88,067
Other Salaries and Wages$8,708$49,684-$58,392
Insurance-$49,588-$49,588
Occupancy-$30,710-$30,710
Other Employee Benefits$3,664$24,919-$28,583
Fees for Services Accounting-$22,415-$22,415
Fees for Services Other$6,622$13,994-$20,616
Payroll Taxes$5,716$13,632-$19,348
Fees for Services Legal-$18,956-$18,956
Office Expenses$53$14,435-$14,488
Other Expenses$160$2,136-$2,296
Travel$527$78-$605
Total Functional Expenses$32,398$369,431$0$401,829
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liabilities Subject to Regulatory Determination$262,788
Annuity Payment Liability$4,946
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of natick vna elect the president and vice president of the board of trustees and approves the entire slate of officers.

Form 990, Part VI, Section A, Line 7A

Natick vna has members who may elect members of the governing board.

Form 990, Part VI, Section B, Line 11B

A copy of the tax return is forwarded to the treasurer of the board of trustees for review and approval prior to filing.

Form 990, Part VI, Section B, Line 12C

Management reviews the written conflict of interest policy with the board of trustees' members, officers, directors, and key employees annually. Any and all transactions or activities that may be considered as such are disclosed and documented.

Form 990, Part VI, Section B, Line 15

The president and treasurer of the board of trustees establish proposed compensation and any other benefits for the ceo following the ceo's annual performance review. They utilize data from a variety of sources, in order to establish fair, equitable and reasonable compensation for its ceo, based on review of comparable organizations. In reviewing comparable organization's ceo compensation, they consider the size of the organization, the length of tenture of ceo's, credentials, experience and other factors. The proposed compensation/ benefit package is presented to the full board of trustees for final approval prior to presenting to the ceo. Other employees: the ceo and cfo/coo determine jointly the director of nursing and all other key employee's compensations and benefit packages following their annual performance reviews. They utilize the home care alliance's compensation guide that is produced annually from a survey of various home health organizations to compare and adjust compensation as needed. The ceo establishes compensation and any benefit package for the cfo/coo following the cfo/coo's annual performance review. The ceo utilizes data from a variety of sources, in order to establish fair, equitable and reasonable compensation for its cfo/coo based on review of comparable organizations.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Natick Visiting Nurse Assoc Inc
EIN
04-2105918
Phone
5086533081
Address
209 WEST CENTRAL STREET NO 313, NATICK, MA 01760

Signing Officer

Name
Claire Cofran
Title
CFO and COO
Phone
5086533081
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Claire Cofran
Formed
1914
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
31
Volunteers
8

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Matthew R Hutt CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

On october 19, 2018, the board of trustees voted to cease providing home care services. Effective december 4, 2018, the v.n.a. Did not admit any new patients and continued to provide services to existing patients with uncompleted episodes. The v.n.a. Discharged their last patient on february 2, 2019.

FORM 990, PART XI, LINE 9:

Transfer of restricted net assets to liabilities subject to -262,788. Regulatory determination adjustment of estimated values -62,677.

Form 990 Part XII Line 1

Effective january 1, 2019, the v.n.a changed its method of accounting from accrual basis to liquidation basis.

FORM 990, PART XII, LINE 2C:

Natick visiting nurse association has a finance committee which assumes the responsibility for the oversight of the review.

Financial Statement Notes

PART X, LINE 2:

The v.n.a. Accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statements regarding a tax position taken or expected to be taken in a tax return. The v.n.a. Has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at december 31, 2019.

Raw XML AppendixShowing 400 of 458 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-325465
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024919
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03664
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028583
IRS990/OtherExpensesGrp/Desc0EQUIPMENT LEASE AND MAI
IRS990/OtherExpensesGrp/Desc1COMPUTER SERVICE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt035087
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13673
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22057
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32136
IRS990/OtherExpensesGrp/ProgramServicesAmt06436
IRS990/OtherExpensesGrp/ProgramServicesAmt1232
IRS990/OtherExpensesGrp/ProgramServicesAmt2280
IRS990/OtherExpensesGrp/ProgramServicesAmt3160
IRS990/OtherExpensesGrp/TotalAmt041523
IRS990/OtherExpensesGrp/TotalAmt13905
IRS990/OtherExpensesGrp/TotalAmt22337
IRS990/OtherExpensesGrp/TotalAmt32296
IRS990/OtherLiabilitiesGrp/BOYAmt07084
IRS990/OtherLiabilitiesGrp/EOYAmt0267734
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt026525
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026525
IRS990/OtherRevenueTotalAmt026525
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049684
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08708
IRS990/OtherSalariesAndWagesGrp/TotalAmt058392
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013632
IRS990/PayrollTaxesGrp/ProgramServicesAmt05716
IRS990/PayrollTaxesGrp/TotalAmt019348
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt050654
IRS990/PrincipalOfficerNm0CLAIRE COFRAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621610
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0NET PATIENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1MANAGEMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0282853
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131908
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0282853
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131908
IRS990/ProgSrvcAccomActy2Grp/Desc0MANAGEMENT SERVICES - PROVIDED SERVICES TO A VNA ASSOCIATION COMPRISED OF NON-PROFIT MEMBERS. AS OF APRIL 1, 2019 THESE SERVICES WERE TRANSERRED TO NATICK WALPOLE NURSE ASSOCIATION INC.(WALPOLE V.N.A).
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt031908
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0426505
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018482
IRS990/PYOtherExpensesAmt01313766
IRS990/PYOtherRevenueAmt095473
IRS990/PYProgramServiceRevenueAmt05239207
IRS990/PYRevenuesLessExpensesAmt0-307253
IRS990/PYSalariesCompEmpBnftPaidAmt04773154
IRS990/PYTotalExpensesAmt06086920
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05779667
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02433
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0309378
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0136960
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013981
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt022558
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0426505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0300378
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0567314
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0449743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01766498
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06260
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt027063
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt062021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt083375
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0191753
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt018405883
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.33250
IRS990ScheduleA/PublicSupportPY170Pct00.33340
IRS990ScheduleA/PublicSupportTotal170Amt0651176
IRS990ScheduleA/SubstantialContributorsTotAmt01115322
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt022558
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0426505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0300378
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0567314
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0449743
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01766498
IRS990ScheduleA/TotalSupportAmt01958251
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DisclosedForCharitablePrpsInd01
IRS990ScheduleD/DisclosedOrgLegCtrlInd01
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt0183172
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04946
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1262788
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ANNUITY PAYMENT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LIABILITIES SUBJECT TO REGULATORY DETERMINATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE V.N.A. ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE V.N.A. HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0267734
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON OCTOBER 19, 2018, THE BOARD OF TRUSTEES VOTED TO CEASE PROVIDING HOME CARE SERVICES. EFFECTIVE DECEMBER 4, 2018, THE V.N.A. DID NOT ADMIT ANY NEW PATIENTS AND CONTINUED TO PROVIDE SERVICES TO EXISTING PATIENTS WITH UNCOMPLETED EPISODES. THE V.N.A. DISCHARGED THEIR LAST PATIENT ON FEBRUARY 2, 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF NATICK VNA ELECT THE PRESIDENT AND VICE PRESIDENT OF THE BOARD OF TRUSTEES AND APPROVES THE ENTIRE SLATE OF OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NATICK VNA HAS MEMBERS WHO MAY ELECT MEMBERS OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE TAX RETURN IS FORWARDED TO THE TREASURER OF THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MANAGEMENT REVIEWS THE WRITTEN CONFLICT OF INTEREST POLICY WITH THE BOARD OF TRUSTEES' MEMBERS, OFFICERS, DIRECTORS, AND KEY EMPLOYEES ANNUALLY. ANY AND ALL TRANSACTIONS OR ACTIVITIES THAT MAY BE CONSIDERED AS SUCH ARE DISCLOSED AND DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT AND TREASURER OF THE BOARD OF TRUSTEES ESTABLISH PROPOSED COMPENSATION AND ANY OTHER BENEFITS FOR THE CEO FOLLOWING THE CEO'S ANNUAL PERFORMANCE REVIEW. THEY UTILIZE DATA FROM A VARIETY OF SOURCES, IN ORDER TO ESTABLISH FAIR, EQUITABLE AND REASONABLE COMPENSATION FOR ITS CEO, BASED ON REVIEW OF COMPARABLE ORGANIZATIONS. IN REVIEWING COMPARABLE ORGANIZATION'S CEO COMPENSATION, THEY CONSIDER THE SIZE OF THE ORGANIZATION, THE LENGTH OF TENTURE OF CEO'S, CREDENTIALS, EXPERIENCE AND OTHER FACTORS. THE PROPOSED COMPENSATION/ BENEFIT PACKAGE IS PRESENTED TO THE FULL BOARD OF TRUSTEES FOR FINAL APPROVAL PRIOR TO PRESENTING TO THE CEO. OTHER EMPLOYEES: THE CEO AND CFO/COO DETERMINE JOINTLY THE DIRECTOR OF NURSING AND ALL OTHER KEY EMPLOYEE'S COMPENSATIONS AND BENEFIT PACKAGES FOLLOWING THEIR ANNUAL PERFORMANCE REVIEWS. THEY UTILIZE THE HOME CARE ALLIANCE'S COMPENSATION GUIDE THAT IS PRODUCED ANNUALLY FROM A SURVEY OF VARIOUS HOME HEALTH ORGANIZATIONS TO COMPARE AND ADJUST COMPENSATION AS NEEDED. THE CEO ESTABLISHES COMPENSATION AND ANY BENEFIT PACKAGE FOR THE CFO/COO FOLLOWING THE CFO/COO'S ANNUAL PERFORMANCE REVIEW. THE CEO UTILIZES DATA FROM A VARIETY OF SOURCES, IN ORDER TO ESTABLISH FAIR, EQUITABLE AND REASONABLE COMPENSATION FOR ITS CFO/COO BASED ON REVIEW OF COMPARABLE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRANSFER OF RESTRICTED NET ASSETS TO LIABILITIES SUBJECT TO -262,788. REGULATORY DETERMINATION ADJUSTMENT OF ESTIMATED VALUES -62,677.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EFFECTIVE JANUARY 1, 2019, THE V.N.A CHANGED ITS METHOD OF ACCOUNTING FROM ACCRUAL BASIS TO LIQUIDATION BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9NATICK VISITING NURSE ASSOCIATION HAS A FINANCE COMMITTEE WHICH ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990 PART XII LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0680522
IRS990/TotalAssetsEOYAmt0331842
IRS990/TotalAssetsGrp/BOYAmt0680522
IRS990/TotalAssetsGrp/EOYAmt0331842
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt022558
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0369431
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt032398
IRS990/TotalFunctionalExpensesGrp/TotalAmt0401829
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0359053
IRS990/TotalLiabilitiesEOYAmt0331842
IRS990/TotalLiabilitiesGrp/BOYAmt0359053
IRS990/TotalLiabilitiesGrp/EOYAmt0331842
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0321469
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt04613
IRS990/TotalProgramServiceExpensesAmt032398
IRS990/TotalProgramServiceRevenueAmt0314761
IRS990/TotalReportableCompFromOrgAmt083454

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