2026-08-06T12:52:56-05:00 2025-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 500 EXCHANGE STREET SUITE 9-100 PROVIDENCE RI 02903 990 2025-01-01 133934289 EVERCARE CHOICE INC EVER 8455690500 31 CERONE PLACE NEWBURGH NY 12550 SYLVIA MCTIGUE CEO 8455690500 2026-07-29 1 MICHAEL E CRISCIONE P01456801 4014214800 2026-07-29 2025 2025-03-06 01:10:19Z EVERCARE SYLVIA MCTIGUE 31 CERONE PLACE NEWBURGH NY 12550 6325949 0 X WWW.EVERCARE.ORG X 1997 NY GUIDED BY THE PRINCIPLES OF QUALITY, RESPECT, EXCELLENCE, ETHICS & INTEGRITY, EVERCARE CARES FOR THE COMMUNITY THROUGH UNCOMPROMISED COMMITMENT TO COMPASSIONATE PEOPLECARE. 6 5 51 1 0 0 683130 0 17231796 2446410 29284912 379025 0 112640 47199838 2938075 0 0 0 0 4592320 3510392 0 0 0 25790460 2253191 30382780 5763583 16817058 -2825508 9194633 5808872 7714637 7053977 1479996 -1245105 X GUIDED BY THE PRINCIPLES OF QUALITY, RESPECT, EXCELLENCE, ETHICS & INTEGRITY, EVERCARE CARES FOR THE COMMUNITY THROUGH UNCOMPROMISED COMMITMENT TO COMPASSIONATE PEOPLECARE. 0 0 2651286 1896954 EVERCARE AT HOME PROVIDES PART-TIME, INTERMITTENT HEALTH CARE AND SUPPORT SERVICES TO INDIVIDUALS WHO NEED INTERMEDIATE AND SKILLED HEALTH CARE. CERTIFIED HOME HEALTH AGENCIES CAN ALSO PROVIDE LONG-TERM NURSING AND HOME HEALTH AIDE SERVICES, HELP PATIENTS DETERMINE THE LEVEL OF SERVICES THEY NEED, AND PROVIDE OR ARRANGE FOR OTHER SERVICES INCLUDING PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY, MEDICAL SUPPLIES AND EQUIPMENT, AND SOCIAL WORKER AND NUTRITION SERVICES. 543504 549456 EVERCARE LIFE IS A STRUCTURED, COMPREHENSIVE PROGRAM THAT PROVIDES FUNCTIONALLY IMPAIRED ADULTS (THOSE WHO NEED HELP WITH EVERYDAY TASKS) WITH AN ARRAY OF SERVICES IN A PROTECTIVE SETTING FOR ANY PART OF THE DAY, BUT FOR LESS THAN A 24-HOUR PERIOD. EACH PARTICIPANT RECEIVES SERVICES IN ACCORDANCE WITH AN INDIVIDUALIZED SERVICE PLAN THAT IS BASED ON AN ASSESSMENT OF THE INDIVIDUAL. EVERCARE AT HOME PROVIDES PART-TIME, INTERMITTENT HEALTH CARE AND SUPPORT SERVICES TO INDIVIDUALS WHO NEED INTERMEDIATE AND SKILLED HEALTH CARE. CERTIFIED HOME HEALTH AGENCIES CAN ALSO PROVIDE LONG-TERM NURSING AND HOME HEALTH AIDE SERVICES, HELP PATIENTS DETERMINE THE LEVEL OF SERVICES THEY NEED, AND PROVIDE OR ARRANGE FOR OTHER SERVICES INCLUDING PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY, MEDICAL SUPPLIES AND EQUIPMENT, AND SOCIAL WORKER AND NUTRITION SERVICES. 3194790 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 51 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X JENNIFER RICCARDI 8455690500 31 CERONE PLACE NEWBURGH NY 12550 SYLVIA MCTIGUE PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 X X 325000 0 27570 STEPHEN M BROWN CHAIRMAN 1.00 X X 0 0 0 JOHN MACENROE VICE CHAIR 1.00 X X 0 0 0 JOHN SALANDRA TREASURER 1.00 X X 0 0 0 JOSEPH GIBBS TRUSTEE 1.00 X 0 0 0 CHRISTINE MIMI WOOD TRUSTEE 1.00 X 0 0 0 ERIC A PRICE CHIEF FINANCIAL OFFICER 4.40 X 45400 0 0 MICHAEL ANDREW SMITH CORPORATE COMPLIANCE OFFICER 15.00 X 38626 0 0 JANET GORKIN CHIEF MEDICAL OFFICER 1.30 X 10125 0 0 MERRY M BRUN DIRECTOR, PATIENT SERVICES 40.00 X 173655 0 26285 JENNIFER J RICCARDI CHIEF OF STAFF 40.00 X 123000 0 924 DANA FOREMAN PHYSICAL THERAPIST 40.00 X 115720 0 22542 MYRIAM C BABCOCK PHYSICAL THERAPIST 40.00 X 117120 0 11592 ROSE EMA F DUBREUS PIERRE CASE MANAGER 40.00 X 122860 0 0 TUESDAY L RICCARDI CASE MANAGER 40.00 X 116542 0 33007 1188048 0 121920 7 0 1 0 SAUL EWING 1500 MARKET STREET FLOOR 38 PHILADELPHIA PA 191022128 LEGAL SEVICES 858582 HOMECARE HOMEBASE PO BOX 678637 DALLAS TX 75267 COMPUTER SOFTWARE CONSULTING 150634 OPTUMINSIGHT PO BOX 84019 CHICAGO IL 60689 ACTUARIAL SERVICES 150259 EISNERAMPER MANAGED TECHNOLOGY 111 WOOD AVE S 6TH FL ISELIN NJ 088302700 IT SERVICES 126608 MORITT HOCK & HAMROFF LLP 400 GARDEN CITY PLAZA GARDEN CITY NY 11530 LEGAL SEVICES 125000 5 HOME HEALTHCARE REVENUE 623000 1896954 1896954 SOCIAL DAYCARE REVENUE 623000 490212 490212 59244 59244 2446410 361009 361009 3405890 3387874 18016 18016 18016 MLTC DISC. OPS. REVENUE 900099 112640 112640 112640 2938075 2446410 0 491665 646660 436122 210538 2320014 1548047 771967 340359 256392 83967 203359 153190 50169 705995 705995 45724 45724 12523 12523 404972 152040 252932 110982 9174 101808 246793 177029 69764 151355 55765 95590 235637 235637 16663 16663 95014 1458 93556 89733 32136 57597 BAD DEBT 137800 137800 5763583 3194790 2568793 0 3534047 261499 29558 116813 683130 228683 304042 148822 134984 3976915 3078888 968410 898027 2640092 4093507 961891 0 9194633 5808872 1336249 868736 527370 447165 5851018 5738076 7714637 7053977 X 1479996 -1245105 1479996 -1245105 9194633 5808872 -2825508 100407 0 X 0 1 X 1 0 X 1 683130 683131 56322706 52890253 48843897 17231796 2446410 177735062 56322707 52890253 48843897 17914926 2446410 178418193 0 0 0 178418193 40924 46081 78722 101089 361008 627824 40924 46081 78722 101089 361008 627824 32009 25846 112640 170495 56363631 52968343 48948465 18016015 2920058 179216512 0.99550 0.99840 0.00350 0.00130 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MLTC DISC OPS REVENUE - 2025 AMOUNT: $ 112,640. MISCELLANEOUS INCOME - 2022 AMOUNT: $ 32,009. 2023 AMOUNT: $ 25,846. 250157 250157 2037444 1407339 630105 1674764 1656999 17765 14550 14550 0 898027 DUE TO MEDICAID 5738076 5738076 X 3025959 100407 100407 2925552 12523 12523 2938075 5751060 0 5751060 12523 12523 5763583 PART X, LINE 2: THE ORGANIZATION QUALIFIES AS NONPROFIT-ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS A NOT-FOR-PROFIT ENTITY, THE ORGANIZATION IS SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT), IF APPLICABLE. IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, THE ORGANIZATION APPLIES THE "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION AND DERECOGNITION OF TAX POSITIONS FOR ITS FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND HAS CONCLUDED THAT THERE WERE NO UNCERTAIN TAX POSITIONS THAT QUALIFIED FOR EITHER RECOGNITION OR DISCLOSURE IN THESE FINANCIAL STATEMENTS. SCHEDULE D PART X AS OF DECEMBER 31, 2025, A MAJORITY OF THE AMOUNTS DUE TO MEDICAID RELATE TO PRIOR YEARS' ADJUSTMENTS THAT THE ORGANIZATION WAS NOTIFIED OF DURING 2024 AND IS DISPUTING RELATING TO ENCOUNTER WITHHOLDS, ENROLLMENT WITHHOLDS, QUALITY POOL AWARDS AND RETROACTIVE CAPITATION ADJUSTMENTS. THE STATE OF NEW YORK OFFSET THE RECEIVABLE RECORDED AS OF DECEMBER 31, 2023 AGAINST THESE LIABILITIES IN 2024 AS A PARTIAL PAYMENT. THE ORGANIZATION BELIEVES IT IS OWED APPROXIMATELY $2,400,000 FROM MEDICAID FOR THE ITEMS NOTED. THESE AMOUNTS WERE WITHHELD AND SUBSEQUENTLY OFFSET BY NYSDOH AGAINST AN ALLEGED MLR LIABILITY. THE ORGANIZATION IS CONTESTING THE OFFSET AS THESE FUNDS WERE RIGHTFULLY DUE TO THE ORGANIZATION AND SHOULD NOT HAVE BEEN APPLIED TO REDUCE ANY PURPORTED LIABILITY. THE ORGANIZATION IS PURSUING ANY AND ALL AVAILABLE OPTIONS. THE ORGANIZATION IS CONTESTING BOTH (A) THE ASSERTED MLR LIABILITY OF APPROXIMATELY $6,700,000 AND (B) THE NYSDOH'S CLAWBACK OF MEDICAID RECEIVABLES USED TO OFFSET THAT LIABILITY. THESE MATTERS ARE UNDER FURTHER INTERNAL REVIEW BY THE ORGANIZATION AND IT HAS NOT YET INITIATED SEPARATE LITIGATION AT THIS TIME; HOWEVER, HAS MADE NOTICE TO THE APPROPRIATE GOVERNMENT OFFICIALS AND REGULATORY BODIES OF THE ORGANIZATION'S POSITION AND INTENT. THE ORGANIZATION BELIEVES, BASED ON MEETINGS WITH NYSDOH, THAT THE MATTERS NOTED WERE TO BE WAIVED AS PART OF THE SALE OF THE MLTC PLAN. THE NYSDOH HAS PARTIALLY FULFILLED $16,000,000 (PROVIDER SETTLEMENTS) FROM THE BROADER $25,000,000 COMMITMENT MADE TO THE ORGANIZATION. THE ORGANIZATION CONTINUES TO SEEK FULL RECOGNITION OF THE WAIVER AND A RELEASE OF THE OFFSETS APPLIED AGAINST ITS RECEIVABLES. NYSDOH REVIEWED AND APPROVED THE ORGANIZATION'S THREEYEAR FINANCIAL FORECASTS DURING THE ASSET PURCHASE AGREEMENT REVIEW PROCESS. THE THREE-YEAR FINANCIAL FORECASTS, WHICH EXCLUDED ANY FUTURE OR CONTINGENT LIABILITIES, INCLUDING MLR, WERE ACCEPTED AND APPROVED BY THE NYSDOH, WHICH WERE UTILIZED AND ACCEPTED BY THE OFFICE OF THE ATTORNEY GENERAL. NO ADDITIONAL LIABILITIES HAVE BEEN RECOGNIZED BEYOND THOSE ALREADY DISCLOSED, PENDING FINAL RESOLUTION OF THE MATTER. DURING 2025, THE ORGANIZATION RECORDED NET SETTLEMENTS PERTAINING TO PRIOR YEARS TOTALING $112,640 INCLUDED IN "OTHER INCOME" IN THE ACCOMPANYING STATEMENT OF OPERATIONS AND CHANGES IN NET ASSET DEFICIENCY THAT REDUCED THE LIABILITY TO THE STATE OF NEW YORK. X X 0 0 0 0 0 0 0 0 0 SYLVIA MCTIGUE PRESIDENT & CHIEF EXECUTIVE OFFICER 325000 0 0 0 0 0 0 0 27570 0 352570 0 0 0 MERRY M BRUN DIRECTOR, PATIENT SERVICES 173655 0 0 0 0 0 0 0 26285 0 199940 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WILL BE PRESENT IN THE BOARD'S PACKET. THE FORM 990 WILL BE REVIEWED, DISCUSSED AND APPROVED DURING A MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CORPORATE COMPLIANCE COMMITTEE THAT REGULARLY MEETS AND MONITORS MATTERS OF COMPLIANCE AND AREAS OF RISK. THE ORGANIZATION TRAINS, REVIEWS AND AUDITS ON AN ONGOING BASIS. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS INCLUDED A CONSULTANT, 3RD PARTY COMPENSATION DATA, BOARD DISCUSSION VIA EXECUTIVE SESSION, COMPENSATION PHILOSOPHY POLICY AND BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 DISCLOSURE IS COVERED BY THE ORGANIZATION'S ANNUAL PUBLIC DISCLOSURE POLICY WHICH LISTS GOVERNMENT DOCUMENTS, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS. OTHER RELEVANT DOCUMENTS ARE AVAILABLE UPON REQUEST.