Visiting Nurse Association Of Middlesex-East Inc in Wakefield, Massachusetts (MA)

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Visiting Nurse Association Of Middlesex-East Inc
Employer Identification Number (EIN)046151873
Name of OrganizationVisiting Nurse Association Of Middlesex-East Inc
Address607 North Ave Ste 17, Wakefield, MA 01880-1322
ActivitiesOther health services
SubsectionCharitable Organization
Ruling Date09/1967
DeductibilityContributions are deductible
FoundationHospital or medical research organization
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$22,211,869
Amount of Income$34,170,737
Form 990 Revenue Amount$21,239,175
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Home Health Care


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Amount of income in 2012: $34,170,737
Visiting Nurse Association Of Middlesex-East Inc: 

 $34,170,737
Other organizations performing similar types of work: 

 $4,021,310

Assets in 2012: $22,211,869
This organization: 

 $22,211,869
Other organizations performing similar types of work: 

 $1,901,132

Expenses in 2007: $7,727,742
This organization: 

 $7,727,742
Other organizations performing similar types of work: 

 $9,022,688

Income to expenses ratio in 2007: 1.1
Visiting Nurse Association Of Middlesex-East Inc: 

 1.1
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 78.4%
This organization: 

 78.4%
Other organizations performing similar types of work: 

 77.1%

Number of employees in 2007: 107
This organization: 

 107
Other organizations performing similar types of work: 

 74

Employees paid over $50,000 in 2007: 27.1%
Visiting Nurse Association Of Middlesex-East Inc: 

 27.1%
Other organizations performing similar types of work: 

 24.2%

Grants share in income in 2007: 3.4%
Visiting Nurse Association Of Middlesex-East Inc: 

 3.4%
Other organizations performing similar types of work: 

 1.8%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2001200220032004200520062007
Total revenue$6,154,085$6,085,877$6,675,927$7,474,528$7,731,308$8,286,090$8,502,110
Contributions, gifts, grants, and similar amounts received$425,480$548,710$855,578$582,860$596,678$386,826$292,660
Contributions to donor advised funds$0$0
Direct public support$0$470,096$855,578$582,860$596,678$386,826$292,660
Indirect public support$204,094$78,614$0$0$0$0$0
Government contributions (grants)$221,386$0$0$0$0$0$0
Program service revenue including government fees and contracts$5,663,874$5,526,416$5,765,143$6,845,638$7,079,213$7,645,692$7,875,901
Membership dues and assessments$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$29,358$29,431$0$0$0$0$0
Dividends and interest from securities$10,304$15,279$46,492$32,833$38,387$86,338$119,779
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$335$-38,781$0$0$0$0$-411
Gross amount from sales of assets other than inventory$335$0$0$0$0$0$1,554,951
Less: cost or other basis and sales expenses$0$38,781$0$0$0$0$1,555,362
Net income or (loss) from special events and activities$0$0$0$0$0$162,607$211,664
Gross revenue$0$0$0$0$0$204,198$233,930
Less: direct expenses other than fundraising expenses$0$0$0$0$0$41,591$22,266
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$24,734$4,822$8,714$13,197$17,030$4,627$2,517
Total expenses$4,757,559$5,060,051$5,523,233$6,776,341$6,907,954$7,476,015$7,727,742
Program services$3,761,488$3,981,168$4,179,975$5,170,824$5,337,711$5,853,528$6,057,679
Management and general$996,071$933,120$1,233,300$1,525,717$1,504,661$1,622,487$1,670,063
Fundraising$0$145,763$109,958$79,800$65,582$0$0
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,732,636$2,775,963$3,937,321$4,509,526$5,313,224$6,123,315$6,905,909
Excess or (deficit) for the year$1,396,525$1,025,826$1,152,694$698,187$823,354$810,075$774,368
Net assets or fund balances at beginning of year$386,370$1,732,636$2,775,963$3,937,321$4,509,526$5,313,224$6,123,315
Other changes in net assets or fund balances$-50,260$17,501$8,664$-125,982$-19,656$16$8,226
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$7,727,742$6,057,679$1,670,063$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$342,262$0$342,262$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$4,460,746$3,783,262$677,484$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$538,870$410,396$128,474$0
Payroll taxes$410,396$353,962$56,434$0
Professional fundraising fees$0$0$0$0
Accounting fees$18,308$0$18,308$0
Legal fees$6,613$0$6,613$0
Supplies$648,266$631,858$16,408$0
Telephone$74,006$58,566$15,440$0
Postage and shipping$0$0$0$0
Occupancy$244,253$211,647$32,606$0
Equipment rental and maintenance$57,060$45,155$11,905$0
Printing and publications$42,488$230$42,258$0
Travel$117,807$117,010$797$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$255,841$212,815$43,026$0
Other expenses not covered above$510,826$232,778$278,048$0
Balance Sheets
2001200220032004200520062007
Total assets$3,121,535$4,144,825$5,106,964$5,168,700$5,882,932$6,664,763$7,490,741
Cash - non-interest-bearing$1,270,754$1,070,110$449,749$258,814$511,741$285,057$127,130
Savings and temporary cash investments$0$0$0$0$0$231,925$9,827
Accounts receivable less allowance for doubtful accounts$1,239,815$1,016,869$1,022,152$1,377,898$1,720,767$1,382,199$1,942,583
Pledges receivable less allowance for doubtful accounts$0$0$86,382$57,594$26,241$9,601$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$16,479$58,828$93,121$86,187$102,108$128,359$110,769
Investments - publicly-traded securities$1,750,143$1,982,909
Investments - other securities$309,326$703,383$721,912$723,614$921,081$125,097$153,419
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$285,161$1,295,635$2,733,648$2,664,593$2,600,994$2,752,382$3,164,104
Other assets, including program-related investments$0$0$0$0$0$0$0
Total liabilities$1,388,899$1,368,862$1,169,643$659,174$569,708$541,448$584,832
Accounts payable and accrued expenses$1,021,580$476,360$354,526$377,103$292,183$301,386$316,725
Grants payable$0$0$0$0$0$0$0
Deferred revenue$367,319$221,100$309,117$282,071$277,525$240,062$268,107
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$671,402$506,000$0$0$0$0
Other liabilities$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$3,121,535$4,144,825$5,106,964$5,168,700$5,882,932$6,664,763$7,490,741
Total net assets or fund balances$1,732,636$2,775,963$3,937,321$4,509,526$5,313,224$6,123,315$6,905,909
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2001200220032004200520062007
Total revenue$6,154,085$6,085,877$6,675,927$7,474,528$7,731,308$8,286,090$8,502,110
Total revenue, gains, and other support per audited financial statements$6,154,085$6,103,378$6,574,633$7,437,238$7,646,070$8,286,106$8,510,336
Other expenses$0$17,501$8,664$0$-19,656$16$8,226
Net unrealized gains on investments$0$17,501$8,664$0$-19,656$16$8,226
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other revenue$0$0$109,958$37,290$65,582$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$109,958$37,290$65,582$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2001200220032004200520062007
Total expenses$4,757,559$5,060,051$5,523,233$6,776,341$6,907,954$7,476,015$7,727,742
Total expenses and losses per audited financial statements$4,807,819$5,060,051$5,523,233$6,865,033$6,842,372$7,476,015$7,727,742
Other revenue$50,260$0$0$125,982$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$50,260$0$0$0$0$0$0
Other$0$0$0$125,982$0$0$0
Other expenses$0$0$0$37,290$65,582$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$37,290$65,582$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$170,909$7,663$0
40$148,986$14,704$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings13
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006107
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$119,368$8,090,082
Program service revenue
Program service revenue 1000000$000$0$7,875,901
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$119,779$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-411$0
Net income or (loss) from special events000000$000$0$211,664
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$2,517
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$116,359$5,899$0
$83,817$12,294$0
$82,830$7,192$0
$72,878$7,717$0
$74,583$4,361$0
Total number of other employees paid over $50,00022
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
2000200120022003200420052006
Total$4,916,981$6,143,249$6,124,658$6,675,927$7,474,528$7,731,308$8,500,661
Gifts, grants, and contributions received$200,875$414,644$548,710$855,578$582,860$596,678$403,466
Membership fees received$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$4,670,512$5,663,874$5,526,416$5,765,143$6,845,638$7,079,213$8,006,230
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$23,954$39,997$44,710$46,492$32,833$38,387$86,338
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$21,640$24,734$4,822$8,714$13,197$17,030$4,627
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$11,158,412
Contributions, Gifts, Grants and Other Similar Amounts$359,994
Program Service Revenue$10,646,503
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$161,111
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$853
Gross amount from sales of assets other than inventory (Securities / Other)$4,374,958 / $0
Less: cost or other basis and sales expenses (Securities / Other)$4,374,105 / $0
Gain or (loss) (Securities / Other)$853 / $0
Net loss from fundraising events$-12,288
Gross income from fundraising events$48,570
Less: direct expenses$60,858
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$2,239
Statement of Functional Expenses (for 2011)
Total functional expenses$10,074,060
Compensation of current officers, directors, trustees, and key employees$604,165
Other salaries and wages$5,625,557
Payroll taxes$570,243
Professional fundraising services$0
Other$3,274,095
Balance Sheet (for 2011)
Total assets$11,767,263
Total liabilities$620,946
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$620,946
Total net assets or fund balances$11,146,317
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$48,914,119
Gifts, grants, contributions, and membership fees received$2,079,470
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$46,160,586
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$665,283
Other$8,780
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21Community Visiting Nurse Agency Inc10 Emory Street, Attleboro, MA 02703-3089MA1971-04$8,145,223
22Home Care Inc360 Merrimack St Ste 9, Lawrence, MA 01843-1764MA1986-02$7,436,031
23Parmenter Vna And Community Care266 Cochituate Rd, Wayland, MA 01778-3514MA1957-11$5,568,936
24Medford Visiting Nursing Association278 Mystic Ave Ste 204, Medford, MA 02155-6330MA1947-12$5,278,961
25Chicopee Visiting Nurse Association Inc2024 Westover Rd, Chicopee, MA 01022-1097MA1956-01$3,500,002
26Healthcare Options Inc10 Emory Street, Attleboro, MA 02703-3089MA1986-10$3,014,054
27Community Nursing Assn Of Grafton IncPO BOX 293, Grafton, MA 01519-0293MA1943-08$385,692
28Community Health Association Of Richmond & W Stockbridge MassPO BOX 368, W Stockbridge, MA 01266-0368MA1966-09$64,616
29Arthur S Reinherz Charitable Foundation Inc11 Dartmouth St, Malden, MA 02148-5101MA1972-05$32,545
30Umass Memorial Health Care Inc, Health Alliance Home Health & Hospi25 Tucker Dr, Leominster, MA 01453-6501MA2000-07$0
Number of organizations performing similar types of work
Alabama1
Arkansas1
Arizona1
California15
Colorado1
Connecticut11
District of Columbia1
Delaware2
Florida18
Georgia6
Iowa7
Illinois10
Indiana9
Kansas3
Kentucky3
Louisiana3
Massachusetts26
Maryland4
Maine7
Michigan28
Minnesota4
Missouri8
Mississippi1
Montana1
North Carolina6
North Dakota1
Nebraska3
New Hampshire6
New Jersey11
New Mexico4
Nevada1
New York37
Ohio17
Oklahoma2
Oregon1
Pennsylvania26
Rhode Island1
South Carolina2
Tennessee6
Texas9
Utah1
Virginia3
Vermont4
Washington2
Wisconsin6
West Virginia1
Total321

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