Vns Health Behavioral Health Inc

“Vns health is the sole member of this organization. Vns health has the right to elect the members of this organization's board of directors and has certain reserved powers as defined in this organization's bylaws.”

“The organization is an affiliate within vns health and its subsidiaries; a tax-exempt integrated healthcare delivery system ("system"). Vns health is the tax-exempt parent entity of the system. Vns health's board of directors has an audit committee ("committee"). The organization's federal form 990 was provided to the committee, as well as, each voting member of the organization's governing body (its board of directors) prior to the filing of the federal form 990 with the internal revenue service ("irs"). As part of the tax return preparation process the organization hired a professional certified public accounting ("cpa") firm with experience and expertise in both healthcare and not-for-profit tax return preparation to prepare the federal form 990. The cpa firm's tax professionals worked closely with the organization's finance personnel and other system individuals ("internal working group") to obtain the information needed in order to prepare a complete and accurate tax return. The cpa firm prepared a draft federal form 990 and furnished it to the organization's internal working group for their review. The organization's internal working group reviewed the draft federal form 990 and discussed questions and comments with the cpa firm. Revisions were made to the draft federal form 990 where necessary and a final draft was furnished by the cpa firm to the organization's internal working group for final review and approval. Following this review, the final form 990 was reviewed by the committee and provided to each voting member of this organization's governing body prior to filing with the irs.”

“The organization is an affiliate within vns health and its subsidiaries; a tax-exempt integrated healthcare delivery system ("system"). Vns health is the tax-exempt parent entity of the system. The organization and system regularly monitor and enforce compliance with its conflict-of-interest policy. The conflict-of-interest policy governs conflict of interest disclosure and monitoring of all voting members of the system's board of directors. The conflict-of-interest policy is designed to assist the organization in evaluating arrangements, contracts or transactions that may benefit the private interest of a director, officer, key employee or their family member(s). The policy is intended to supplement but not replace applicable state and federal laws governing nonprofit charitable corporations. The system's chief compliance & privacy officer reviews the disclosure statements completed annually by each officer, director, and key employee, and consults with the system's executive vice president, general counsel & chief risk officer as appropriate. Any potential conflicts are vetted with the system's president/chief executive officer, executive vice president, general counsel & chief risk officer and, as appropriate, the chair of the board of directors. Specific follow-up action is taken on a case-by-case basis.”

“The organization is an affiliate within vns health and its subsidiaries; a tax-exempt integrated healthcare delivery system ("system"). The taxpayer does not have a separate whistleblower or document retention and destruction policy but has adopted the policies and procedures set forth by vns health.”

“The organization is an affiliate within visiting nurse service of new york and its subsidiaries; a tax-exempt integrated healthcare delivery system ("system"). Vns health is the tax-exempt parent entity of the system. Vns health's board of directors has an executive compensation committee ("committee"). The committee has adopted a written executive compensation philosophy which it follows when it reviews and approves the compensation and benefits of the system's president/chief executive officer, executive vice presidents, and senior vice presidents ("senior management"). The committee reviews the "total compensation" of these individuals which is intended to include both current and deferred compensation and all employee benefits, both qualified and non-qualified. The committee's review is completed on a biennial basis and ensures that the "total compensation" of senior management of the system is reasonable. In addition, the committee conducts sporadic reviews when new top executives are hired or current executives take on additional responsibilities. The actions taken by the committee enable the organization and system to receive the rebuttable presumption of reasonableness for purposes of internal revenue code section 4958 with respect to the total compensation for senior management. The three factors which must be satisfied in order to receive the rebuttable presumption of reasonableness are the following: 1. The compensation arrangement is approved in advance by an "authorized body" of the applicable tax-exempt organization which is composed entirely of individuals who do not have a "conflict of interest" with respect to the compensation arrangement; 2. The authorized body obtained and relied upon "appropriate data as to comparability" prior to making its determination; and 3. The authorized body "adequately documented the basis for its determination" concurrently with making that determination. The committee is comprised of members of the board of directors each of who are independent and are free from any conflicts of interest. The committee relied upon appropriate comparable data; specifically, the committee obtained a written compensation study from an independent firm which specializes in executive compensation and benefits throughout the united states. The committee adequately documented its basis for its determination through the timely preparation of written minutes of the compensation committee meetings during which the executive compensation and benefits was reviewed and subsequently approved. The actions outlined above with respect to the committee and the establishment of the rebuttable presumption of reasonableness only applies to certain senior management, including but not limited to, the president & chief executive officer, executive vice presidents and senior vice presidents. The compensation and benefits of certain other individuals contained in this form 990 are reviewed in conjunction with the individual's job performance and is based upon other objective factors designed to ensure that reasonable and fair market value compensation is paid by the organization. Other objective factors include market survey data for comparable positions, individual goals and objectives, employee reviews, evaluations and performance feedback meetings.”

“The organization's filed certificate of incorporation and any amendments can be obtained and reviewed through the state of new york. In addition, the organization's governing documents, conflict of interest policy and financial statements are available upon request.”

“Core form, part vii and schedule j reflect certain board members and officers receiving compensation and benefits from this organization or a related organization. Please note this remuneration was for services rendered as full-time employees of the organization or the related organization and not for services rendered as a voting member or officer of this organization's board of directors.”

“The organization is an affiliate within vns health and its subsidiaries; a tax-exempt integrated healthcare delivery system ("system"). Certain board of director members and officers included within core form, part vii and schedule j of this form 990 may hold similar positions with both this organization and other affiliates within the system. The hours shown on this form 990, for board members who receive no compensation for services rendered in a non-board capacity, represent the estimated hours devoted per week for this organization. To the extent these individuals serve as a member of the board of directors of other related organizations within the system, their respective hours per week per organization are approximately the same as reflected on core form, part vii of this form 990. The hours reflected on core form, part vii of this form 990, for board members who receive compensation for services rendered in a non-board capacity, paid officers or key employees, reflect total hours worked per week on behalf of the system; not solely this organization.”

“Effective June 28, 2023, VNS Health Behavioral Health Inc. (VNS Health Behavioral Health), a not-for-profit corporation, was incorporated serving children, adolescents, and families, as well as chronically mentally ill adults and geriatric patients for a wide range of short-term and long-term behavioral treatment programs. Employees previously employed by VNS Health Home Care were transferred to the new entity beginning aUGUST 1, 2023, and services were then purchased by VNS Health Home Care for the continuation of services. In addition, effective December 2, 2024, New York state granted the taxpayer an addiction services operating certificate for part 822 outpatient services with Telehealth designation and Ancillary withdrawal service. VNS HEALTH BEHAVIORAL HEALTH IS PART OF ONE OF THE NATION'S LARGEST NONPROFIT HOME AND COMMUNITY-BASED HEALTH CARE ORGANIZATIONS. INNOVATING IN HEALTH CARE FOR MORE THAN 130 YEARS, OUR COMMITMENT TO HEALTH AND WELL-BEING IS WHAT DRIVES US-WE HELP PEOPLE LIVE, AGE, AND HEAL WHERE THEY FEEL MOST COMFORTABLE, IN THEIR OWN HOMES, CONNECTED TO THEIR FAMILY AND COMMUNITY. VNS HEALTH BEHAVIORAL HEALTH SHARES THIS MISSION OF CHARITY AND PUBLIC BENEFIT WITH VNS HEALTH AND ITS RELATED 501(C)(3) CORPORATIONS AND RECEIVES SIGNIFICANT ASSISTANCE FROM VNS HEALTH FOR ITS PROGRAMS. THIS ASSISTANCE INCLUDES GRANTS OF PHILANTHROPIC DOLLARS (MONIES FROM DONORS AND FROM VNS HEALTH'S OWN RESERVES FOR ITS CHARITABLE AND COMMUNITY INITIATIVES). IN 2024, VNS HEALTH AND ITS AFFILIATES - TOGETHER WITH ITS GENEROUS SUPPORTERS AND COMMUNITY PARTNERS - PROVIDED OVER $69 MILLION IN CHARITABLE CARE AND COMMUNITY IMPACT PROGRAMS, WHICH IMPROVED THE LIVES OF TENS OF THOUSANDS OF NEW YORKERS, YOUNG AND OLD, INCLUDING THE UNINSURED AND UNDERINSURED.”

“Purchased services from affiliates.”

“The organization is an affiliate within vns health and its subsidiaries; a tax-exempt integrated healthcare delivery system ("system"). The organization's form 990 reflects that no forms 1099 were filed with the internal revenue service ("irs"). Vns health; a related internal revenue code section 501(c)(3) tax-exempt organization pays outstanding accounts payable invoices on behalf of this organization. In conjunction with this service, vns health also prepares and issues forms 1099 to these vendors receiving payments where applicable and files these forms 1099 with the irs. Vns health allocates these payments to the organization via an intercompany account.”

“During the year ended december 31, 2024, daniel m. Savitt served as voting member/officer of this organization's governing body; an uncompensated position. Mr. Savitt was employed by and received a federal form w-2 from vns health; a related internal revenue code section 501(c)(3) tax-exempt organization. His common law employer/employee relationship is with vns health. Accordingly, vns health filed a 2024 federal form 4720 which included a remittance of excise tax related to mr. Savitt's compensation in excess of $1m.”

“The organization is an affiliate within vns health and its subsidiaries; a tax-exempt integrated healthcare delivery system ("system"). Vns health is the tax-exempt parent entity of the system. Vns health's board of directors has an audit committee ("committee"). An independent cpa firm audited the consolidated financial statements of the system for the years ended december 31, 2024 and december 31, 2023; respectively and issued a consolidated financial statement with consolidating schedules by entity. An unmodified opinion was issued each year by the independent cpa firm. The committee assumes responsibility for oversight of the audit of its financial statements and the selection of an independent auditor.”