Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 974,020 | 940,098 | 1,275,021 | 2,104,567 | 3,761,046 | 9,054,752 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 974,020 | 940,098 | 1,275,021 | 2,104,567 | 3,761,046 | 9,054,752 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 92,952 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 8,961,800 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 974,020 | 940,098 | 1,275,021 | 2,104,567 | 3,761,046 | 9,054,752 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 239,074 | 141,359 | 246,707 | 328,575 | 106,872 | 1,062,587 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | 71,778 | 48,474 | 18,582 | 138,834 |
| 11 | Total support. Add lines 7 through 10 | 10,256,173 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - GROSS INCOME FROM GAMING, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 38944.0, COLUMN D - 17067.0, COLUMN E - 6080.0, COLUMN F - 62091.0; DESCRIPTION - GROSS INCOME FROM FUNDRAISING, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 32834.0, COLUMN D - 31407.0, COLUMN E - 12502.0, COLUMN F - 76743.0; |
| Software ID: | 19010655 |
| Software Version: | 2019v5.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part V, Line 2a FORM W-3 AND W-2 REPORTING - COMMON PAYMASTER | Refer to narrative for Part V, Line 1a. |
| Form 990, Part V, Line 1a FORM 1096 REPORTING - COMMON PAYMASTER | Effective July 1, 2019, HCI VNS Care Services and Hospice of Central Iowa transferred all assets to Visiting Nurse Services of Iowa ("EveryStep") and EveryStep became the sole member of HCI Foundation ("EveryStep Foundation"). THE BOARD HAS APPROVED A PLAN FOR DISSOLUTION OF HCI VNS CARE SERVICES AND HOSPICE OF CENTRAL IOWA, WHICH WILL REMAIN IN EXISTENCE UNTIL A COMPLETE AND ACCURATE DISSOLUTION HAS OCCURRED. Prior to July 1, 2019, HCI VNS Care Services (EIN: 45-5189289) was the parent organization to and common paymaster for Hospice of Central Iowa, Visiting Nurse Services of Iowa, and HCI Foundation. Therefore, all applicable Vendors and compensation through June 30, 2019 was paid and reported by HCI VNS Care Services. Effective July 1, 2019, VISITING NURSE SERVICES OF IOWA (EIN: 42-0680446), DBA EVERYSTEP, became THE COMMON PAYMASTER FOR Hospice of Central Iowa, HCI VNS CARE SERVICES, AND HCI FOUNDATION; THEREFORE effective July 1, 2019 ALL VENDORS, INCLUDING INDEPENDENT CONTRACTORS, and employees ARE PAID AND REPORTED BY VISITING NURSE SERVICES OF IOWA ON BEHALF OF THESE NAMED ENTITIES. |
| Form 990, Part VI, Line 15 COMPENSATION OF TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS/KEY EMPLOYEES | THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES ARE PAID BY Visiting Nurse Services of Iowa (EIN: 42-0680446), A RELATED TAX-EXEMPT ORGANIZATION; THEREFORE LINES 15A AND 15B HAVE BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. BELOW IS THE PROCESS USED BY Visiting Nurse Services of Iowa TO REVIEW AND APPROVE COMPENSATION FOR THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES. EVERY TWO YEARS, THE ORGANIZATION'S BOARD OF DIRECTORS ENGAGES AN INDEPENDENT COMPENSATION CONSULTANT TO PERFORM A COMPENSATION analysis using comparability data FOR THE ORGANIZATION'S SENIOR OFFICERS. The last such study was completed in May 2020 by Newport Retirement Services - Chicago. THE FINDINGS OF THE analysis ARE PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE MEMBERS USE THE analysis TO REVIEW AND ESTABLISH THE AMOUNT OF COMPENSATION FOR THE PRESIDENT & CEO. THE REVIEW PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MEETING MINUTES. THE PRESIDENT AND CEO USE THE analysis TO REVIEW AND ESTABLISH COMPENSATION FOR THE FOLLOWING OFFICERS AND KEY EMPLOYEES: VICE PRESIDENT & CFO, VICE PRESIDENT of ADMINISTRATION, AND THE CHIEF MEDICAL Officer. THE board of directors has oversight to the compensation set by the PRESIDENT AND CEO. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The Board of Trustees may establish one or more committees of the Board, including an executive committee, and appoint members of the Board to serve on them. Each committee shall have the powers and duties delegated to it by the Board of Trustees. Each committee shall have a separate charter established by the Board of Trustees specifying the scope of the committee's authority. The current Board of Trustees committees consist of Governance, Finance, Audit, Strategic Planning and Development. |
| Form 990, Part VI, Line 3 Delegation of management duties | The Foundation entered into a management and support services agreement with Visiting Nurse Services of Iowa (VNS) on July 1, 2019. On behalf of the Foundation, VNS shall arrange for, coordinate, supervise, administer, conduct, and manage all ordinary activities and services required for the day-to-day management, administration and support of the Foundation's business. In connection with management services, VNS is authorized to handle funds of the Foundation on its behalf. All management services shall be provided by VNS acting as an agent of the Foundation and at the expense of the Foundation. VNS shall be solely responsible for the employment of all personnel providing the management services, including hiring, training, supervision, promotion, and discharging, and for the costs and expenses associated with such personnel. Management services provided by VNS will be performed with the same degree of care exercised in performing such services on its own behalf, but no less than reasonable care and in compliance with all applicable legal and regulatory requirements. |
| Form 990, Part VI, Line 4 Significant changes to organizational documents | The articles of incorporation and bylaws were amended in the current year appointing Visiting Nurse Services of Iowa (VNS) as the sole member of the Foundation. VNS is now responsible for appointing trustees and approving future amendments to the articles of incorporation and bylaws. In a case of dissolution, assets remaining after consideration for liabilities shall be distributed to VNS. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | THE FOUNDATION'S SOLE MEMBER IS Visiting Nurse Services of Iowa, dba EveryStep, AN IOWA NONPROFIT CORPORATION. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | THE FOUNDATION'S DIRECTORS ARE APPOINTED BY Visiting Nurse Services of Iowa, dba EveryStep; ANY DIRECTOR OF THE FOUNDATION MAY BE REMOVED EITHER FOR OR WITHOUT CAUSE BY EveryStep. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders | NONE OF THE FOUNDATION'S ASSETS OR ANY OTHER RIGHTS THERETO, WHETHER REAL, PERSONAL OR INTANGIBLE, SHALL BE SOLD, CONVEYED, ASSIGNED, TRANSFERRED, MORTGAGED, ENCUMBERED, EXCHANGED, ALIENATED, OR LEASED WITHOUT THE PRIOR APPROVAL OF Visiting Nurse Services of Iowa, THE FOUNDATION'S SOLE CORPORATE MEMBER. THE FOUNDATION SHALL NOT BE A PARTY TO ANY MERGER, ACQUISITION, CONSOLIDATION, JOINT VENTURE, REORGANIZATION, RESTRUCTURING OR SIMILAR EVENT, NOR SHALL IT BECOME A MEMBER, PARTNER, SHAREHOLDER, TRUSTEE OR OTHER FIDUCIARY OF ANY OTHER ORGANIZATION OR ENTITY, WITHOUT THE PRIOR APPROVAL OF Visiting Nurse Services of Iowa, THE FOUNDATION'S SOLE CORPORATE MEMBER. NO AMENDMENT, ALTERATION OR REPEAL OF ANY OF THE PROVISIONS OF THE FOUNDATION'S BYLAWS SHALL BE ADOPTED WITHOUT THE PRIOR APPROVAL OF Visiting Nurse Services of Iowa, THE FOUNDATION'S SOLE CORPORATE MEMBER. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Form 990 is provided to the Organization's President, CFO and Audit Committee for initial review. After their review and edits, the Organization's tax advisers present a final draft of the Form 990 to the Board of Trustees for final review and approval. Once approved by the Board of Trustees, the Form 990 is filed with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | All officers and members of the Board of Trustees are required to promptly report any ongoing or incidental material interests or affiliations which could result in a potential conflict of interest. Board trustees are also required to sign a conflict of interest declaration annually, and also complete a conflict of interest questionnaire annually. Any conflicts are reported to the Board Chair, CEO and CFO to determine if any potential or actual conflicts exist. Any Trustee determined to have a conflict of interest is required to abstain from any decision or voting process relating to the conflicting issue. |
| Form 990, Part VI, Line 19 Required documents available to the public | The Organization's governing documents, conflict of interest policy, and financial statements are available to the public on request. |
| Form 990, Part VII, Section A, Line 1a Compensation Paid by Related Organization | The organization's officers are paid by Visiting Nurse Services of Iowa, a related tax-exempt organization, for services provided to HCI Care Services, HCI Foundation, HCI VNS Care Services, and Visiting Nurse Services of Iowa. Per the Form 990 instructions, total compensation paid by Visiting Nurse Services of Iowa is reported in its Form 990, Part VII, Section A, Line 1a, columns (D) and (F); additionally, total compensation paid by Visiting Nurse Services of Iowa is also reported in each of the three related organizations' Forms 990, Part VII, Section A, Line 1a, columns (E) and (F) (as compensation paid by a related organization). The time each officer devotes to each respective organization is shown in Form 990, Part VII, Section A, Line 1a, column (B). |
| Form 990, Part VII, Section B, Line 1 INDEPENDENT CONTRACTORS | Visiting Nurse Services of Iowa (EIN: 42-0680446) IS THE PARENT ORGANIZATION TO AND COMMON PAYMASTER FOR HCI CARE SERVICES, HCI VNS Care Services, AND HCI FOUNDATION; THEREFORE ALL VENDORS, INCLUDING INDEPENDENT CONTRACTORS, ARE PAID AND REPORTED BY Visiting Nurse Services of Iowa ON BEHALF OF THESE NAMED ENTITIES. INDEPENDENT CONTRACTOR INFORMATION IS ENTERED IN PART VII, SECTION B, AT THE ORGANIZATIONAL LEVEL AS THE PAYMENTS RELATE TO EACH ENTITY'S BUSINESS. |
| Software ID: | 19010655 |
| Software Version: | 2019v5.0 |