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        <BusinessNameLine1Txt>Berry Dunn McNeil &amp; Parker LLC</BusinessNameLine1Txt>
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        <CityNm>Manchester</CityNm>
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      <PersonNm>Stephanie Wilson</PersonNm>
      <PersonTitleTxt>VP Finance/CFO</PersonTitleTxt>
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      <PreparerPersonNm>Melissa Magoon CPA</PreparerPersonNm>
      <PTIN>P01712842</PTIN>
      <PhoneNum>6036697337</PhoneNum>
      <PreparationDt>2024-11-10</PreparationDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <PrimaryExemptPurposeTxt>Hudson Valley Medical Health Choices, P.C. ("HVMHC") serves as a palliative and supportive care component of the Hudson Valley Hospice, Inc. ("Hospice") coordinated program of home and in-patient care, which provides physical, emotional, and spiritual care for terminally ill patients and their families and supports the charitable purposes of Hospice.</PrimaryExemptPurposeTxt>
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        <FormAndLineReferenceDesc>Schedule A, Part IV, Section D, Line 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>Hudson Valley Hospice, Inc. ("Hospice") had a significant voice in Hudson Valley Medical Health Choices, P.C.'s ("HVMHC") investment policies and in directing the use of the HVMHC's income and assets at all times during the tax year. Specifically, Hospice retains ultimate control over HVMHC's structure, strategic, financial, and non-medical operational and decision-making process through various documents, including, but not limited to, the shareholder control agreement, bylaws and the certificate of incorporation. The shareholder of the stock and any and all transferees are bound by the shareholder control agreement, which states that HVMHC was formed to engage in the practice of medicine in NY and is organized and operated for the benefit of and to support the charitable functions, purposes, mission and identity of Hospice, a tax-exempt organization, and the shareholder will take all actions in furtherance of this purpose. The shareholder control agreement requires that the shareholder vote as determined by Hospice's Chief Executive Officer for certain actions, including but not limited to, the election or removal of directors, with or without cause. The shareholder control agreement also requires that the shareholder approve or reject, as directed by and with the prior written consent of Hospice's CEO, certain decisions of the HVMHC Board of Directors, including decisions related to purchases or transfers of any physician practice, the encumbrance of any assets, the approval of operating and capital budgets, operating and capital expenditures, final tax returns and financial statements, and strategic plan, the execution of contracts not included in the operating budget and exceeding $50,000, the settlement of litigations and disputes, the approval of methodology for setting compensation, the selection of legal counsel, and the issuance of shares to any person.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule A, Part IV, Section E, Line 2A:</FormAndLineReferenceDesc>
        <ExplanationTxt>All of HVMHC's activities during the tax year were devoted to the provision of professional palliative care services, in furtherance of the exempt purposes of Hospice. HVMHC's activities directly further Hospice's exempt purposes because HVMHC's medical services promote the health of patients and members of the general community at large, regardless of their ability to pay for such services, including Medicare and Medicaid patients. HVMHC is responsive to the needs of Hospice because Hospice retains ultimate control over HVMHC's structure, strategic, financial and non-medical operational and decision-making process through various documents, including, but not limited to, the shareholder control agreement, bylaws and the certificate of incorporation.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule A, Part IV, Section E, Line 2B:</FormAndLineReferenceDesc>
        <ExplanationTxt>The activities of HVMHC constitute activities that, but for HVMHC's involvement, would have been engaged in by Hospice. Hospice formed HVMHC as a "captive PC" in order to provide palliative care to patients who are not eligible for Hospice services and/or employment of physicians in circumstances where New York's corporate practice doctrine would prohibit such employment. HVMHC serves as a palliative care component of Hospice's coordinated program of patient care and to support the charitable purposes of Hospice. HVMHC's medical services promote the health patients and members of the general community at large, regardless of their ability to pay for such services, including Medicare and Medicaid patients.</ExplanationTxt>
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        <ExplanationTxt>Description: Dues &amp; Fees. Amount: 25. Description: Advertising. Amount: 2,667. Description: Office Supplies. Amount: 1,676. Description: Equipment Purchase. Amount: 599. Description: Miscellaneous. Amount: 411. Description: IT Software Support. Amount: 4,800. Total to Form 990-EZ, line 16: 10,178.</ExplanationTxt>
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        <ExplanationTxt>Description: Accounts Receivable. Beg. of Year Amount: 14,848. End of Year Amount: 12,666.</ExplanationTxt>
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