TY 2016 Form 990 Schedule J

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Anita Ritenour Trustee (end 5/17)	(i) (ii)	0 ------------- 306,156	0 ------------- 30,705	0 ------------- 18,357	0 ------------- 27,232	0 ------------- 17,450	0 ------------- 399,900	0 ------------- 0
2Douglas F Dean CEO	(i) (ii)	0 ------------- 157,118	0 ------------- 0	0 ------------- 89,258	0 ------------- 33,692	0 ------------- 13,253	0 ------------- 293,321	0 ------------- 70,740
3Arnold Gary Muller Interim CEO (end 8/16)	(i) (ii)	0 ------------- 37,500	0 ------------- 0	0 ------------- 218,860	0 ------------- 0	0 ------------- 0	0 ------------- 256,360	0 ------------- 0
4James L Woodward CEO (end 7/16)	(i) (ii)	0 ------------- 355,214	0 ------------- 0	0 ------------- 17,022	0 ------------- 76,040	0 ------------- 8,674	0 ------------- 456,950	0 ------------- 0
5Joseph Ingold CFO	(i) (ii)	0 ------------- 325,088	0 ------------- 0	0 ------------- 43,292	0 ------------- 0	0 ------------- 0	0 ------------- 368,380	0 ------------- 0
6Jeffrey Rooney Interim CFO (end 1/17)	(i) (ii)	0 ------------- 645,970	0 ------------- 0	0 ------------- 36,854	0 ------------- 0	0 ------------- 0	0 ------------- 682,824	0 ------------- 0
7Carla Braveman VP Home Health and Comm. Svcs.	(i) (ii)	227,077 ------------- 0	21,272 ------------- 0	697 ------------- 0	4,887 ------------- 0	1,011 ------------- 0	254,944 ------------- 0	0 ------------- 0
8Richard Elwell Former CFO	(i) (ii)	0 ------------- 281,823	0 ------------- 68,200	0 ------------- 625,979	0 ------------- 16,563	0 ------------- 6,185	0 ------------- 998,750	0 ------------- 607,979

Schedule J (Form 990) 2016

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Schedule J (Form 990) 2016

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Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
Part I, Line 3	The CEO of VNA of Manchester and Southern New Hampshire, Inc. is compensated by a related organization, The Elliot Hospital of the City of Manchester. The Hospital uses a compensation committee, an independent compensation consultant, Forms 990 of other organizations, compensation studies, and approval by the Board or a compensation committee to establish the compensation for the CEO.
Part I, Lines 4a-b	Arnold Gary Muller, an officer of the filing organization who was employed by a related organization, The Elliot Hospital of the City of Manchester, received a severance payment of $130,000 during calendar year 2016. This amount is reported in Schedule J, Part II, Column B(iii). 2016 contributions to the 457(f) plan of The Elliot Hospital of the City of Manchester, a related organization, during the year were: James Woodward-$70,740; Richard Elwell-$16,563.
Part I, Line 7	The Organization has adopted an incentive pay program that provides designated management employees an opportunity to earn a designated percentage of salary based on the achievement by the Organization of a number of critical success factors. The critical success factors are established annually by the independent executive compensation committee of the Board of Trustees with assistance from an independent national compensation consulting company. The maximum potential incentive payments under the plan are considered by the compensation consultant in ensuring that management compensation is reasonable.
Schedule J, Part II:	During the year, Mr. Dean and Mr. Elwell withdrew funds from their deferred compensation plans ($70,740 and $607,979, respectively). These amounts are reported as taxable compensation in Part III, Column B(iii). It should be noted that, when appropriate, these amounts were reported, or would have been reported if the individual was required to be reported in Form 990, Part VII, in prior years as deferred compensation in Part II, Column C. Accordingly, these total amounts are reflected in Part II, Column F so as to not overstate compensation in the current year that was earned over a period of years.
Form 990, Part VII-A and Schedule J, Part II:	Jeffrey Rooney, who served as Chief Financial Officer until January 2017, and Joseph Ingold, who took over as Chief Financial Officer at that time, were both contracted employees through Martinville Dunn, LLC and Ingold & Associates, LLC, respectively. Both LLCs are unrelated to VNA of Manchester & Southern New Hampshire, Inc. and were paid by The Elliot Hospital of the City of Manchester, a related organization. Compensation in the amount of $645,970 was paid to Martinville, Dunn, LLC by the Hospital for Mr. Rooney's services. The total compensation paid to Mr. Ingold's LLC for his services, both as CFO and in a non-officer capacity prior to his role as CFO, during 2016 was $325,088. Additionally, Mr. Rooney received a housing allowance in the amount of $36,854 during 2016 from the Hospital and Mr. Ingold received a similar housing allowance in the amount of $43,292 during the calendar year. 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.

Schedule J (Form 990) 2016

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