2026-06-29T09:42:25-05:00 2025-11-12 WithumSmithBrown PC 1411 BROADWAY 9TH FLOOR NEW YORK NY 10018 990 2025-01-01 205898276 ISABELLA VISITING CARE INC % JAY TALBOT ISAB 7184917208 55 WATER ST 46th FLOOR NEW YORK NY 10041 ANN WYATT CHAIR 7184917208 2026-11-16 true ISRAEL TANNENBAUM CPA P01589203 9738989494 2025 2025-03-06 01:10:19Z X ANN WYATT 55 WATER ST 46th FLOOR NEW YORK NY 10041 0 false X N/A X 2006 NY PROVIDED HIGH QUALITY HOME HEALTH SERVICE TO DISABLED ADULTS AND ELDERLY REGARDLESS OF THEIR FINANCIAL STATUS AND ABILITY TO PAY. THE COMPANY IS IN THE PROCESS OF WINDING DOWN. X 4 4 0 4 0 0 0 0 0 0 0 0 0 0 0 0 0 417653 0 0 0 0 0 0 0 2310 0 2310 417653 -2310 -417653 503354 0 85701 0 417653 0 X ISABELLA VISITING CARE, INC. (IVCI) COMMENCED OPERATIONS IN 2008 AS A NOT-FOR-PROFIT CORPORATION FOR THE PURPOSE OF PROVIDING HIGH QUALITY HOME HEALTH SERVICES TO THE ELDERLY AND ADULTS WITH DISABILITIES. IVCI CEASED PROVIDING HOME HEALTH AIDE SERVICES IN EARLY 2020, SELLING ITS ASSETS TO BESTCARE, INC., TO ENSURE A SAFE TRANSITION OF ALL PATIENTS UNDER CARE AT THAT TIME. EFFECTIVE 3/1/2020 ALL PATIENTS OF IVCI WERE TRANSITIONED TO BESTCARE, INC., UNLESS THEY OPTED TO SELECT ANOTHER PROVIDER. IN 2025 IVCI PROVIDED NO HHA SERVICES OR VISITS FOR OTHER RELATED SERVICES. false true 417653 417653 0 Isabella Visiting Care, Inc. (IVCI) was organized to provide high-quality home health services to the elderly and adults with disabilities. IVCI ceased providing home health aide services in early 2020, transitioning all patients to BestCare, Inc. effective March 1, 2020, and conducted no home health aide services or related visits thereafter. During the current year, IVCI completed the wind-down of its affairs and dissolved. The program service expenses and grants reported for the year relate entirely to the organization's dissolution. In furtherance of its exempt purpose and in accordance with its Plan of Dissolution and Distribution of Assets - approved by the Board of Directors and the New York State Attorney General - IVCI distributed its remaining net assets of $417,653 to Isabella Geriatric Center, Inc., a Section 501(c)(3) organization with similar exempt purposes, and filed its Certificate of Dissolution with the New York State Department of State on November 12, 2025. The $417,653 reported as program service expenses consists solely of this final dissolution distribution, reported as a grant to a domestic Section 501(c)(3) organization. 417653 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false true false false true false false false true 0 0 0 false false false false false false false false false false false false X 4 4 false false true false true true true true true false false true true true true true true false false false NY X JAY TALBOT 7184917208 55 WATER ST 46TH FLOOR NEW YORK NY 10041 X ANN WYATT CHAIR 0.2 0.9 X X 0 0 0 JAY TALBOT TREASURER 0.2 0.9 X X 0 0 0 MARK LIPTON PHD MEMBER 0.2 0.9 X 0 0 0 HILA RICHARDSON PHD MEMBER 0.2 0.9 X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 417653 417653 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 417653 417653 0 0 503354 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 503354 0 85701 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 85701 0 X 417653 0 0 0 417653 0 503354 0 -417653 X false false false X 52603 0 0 0 0 52603 0 0 0 0 0 0 0 0 0 52603 0 0 0 0 52603 0 0 0 52603 0 0 0 0 107035 0 0 0 0 107035 159638 0 0 0 0 159638 0.32951 0.93651 0.00000 0.00000 X true ISABELLA GERIATRIC CENTER INC 55 WATER ST 46th FLOOR NEW YORK NY 10041 133623808 501(C)(3) 417653 Final distribution of remaining net assets upon dissolution 1 0 FORM 990, SCHEDULE I, Part I, Line 1 & 2 Records, Eligibility, and Selection Criteria The grant reported on this Schedule I represents the distribution of the organization's remaining net assets in connection with its dissolution. Under the organization's governing instruments (Articles of Incorporation and Plan of Dissolution), upon dissolution the organization is required to distribute any remaining assets to one or more organizations described in Section 501(c)(3) of the Internal Revenue Code that are organized and operated for similar exempt purposes. The recipient, Isabella Geriatric Center, Inc. (EIN 13-3623808), a qualified Section 501(c)(3) organization, was selected by the Board of Directors on June 23, 2025, in accordance with the organization's dissolution clause. The organization substantiated the recipient's eligibility by verifying its tax-exempt status through the IRS Tax Exempt Organization Search (Publication 78 data) and its IRS determination letter. The grant amount of $417,653 was substantiated by the organization's final accounting and approved by Board resolution as part of the Plan of Dissolution. The Plan of Dissolution and Distribution of Assets was reviewed and approved by the New York State Attorney General as part of the organization's voluntary dissolution under the New York Not-for-Profit Corporation Law. Monitoring Procedures. Because this grant was a one-time, final distribution of the organization's remaining assets made pursuant to its dissolution, and the organization has ceased operations and is terminating, no ongoing monitoring of the use of grant funds is applicable. The funds were distributed in full to the qualified recipient to be used in furtherance of its exempt purposes. CASH 2025-11-12 417653 CASH BASIS 133623808 ISABELLA GERIATRIC CENTER INC 55 WATER ST 46th FLOOR NEW YORK NY 10041 501(c)(3) true false false false true true true true false false FORM 990, SCHEDULE N, PART I, LINE 2A: In connection with its dissolution, the organization distributed its remaining net assets to Isabella Geriatric Center, Inc. (EIN 13-3623808), a Section 501(c)(3) organization. All of the Four individual(s) who served as a director and/or trustee of the organization also served as a director and/or trustee of Isabella Geriatric Center, Inc. These individual(s) were already serving on the board of Isabella Geriatric Center, Inc. prior to the dissolution; they did not acquire those positions as a result of, or in exchange for, the dissolution or transfer of assets. Isabella Geriatric Center, Inc. was selected as the recipient of the remaining assets in accordance with the organization's governing instruments - which require distribution to one or more Section 501(c)(3) organizations organized for similar exempt purposes - and the Plan of Dissolution and Distribution of Assets was approved by the Board of Directors and by the New York State Attorney General as part of the organization's voluntary dissolution under the New York Not-for-Profit Corporation Law FORM 990, PART III, LINE 3: Cessation of Program Services Isabella Visiting Care, Inc. (IVCI) commenced operations in 2008 as a not-for-profit corporation for the purpose of providing high-quality home health services to the elderly and adults with disabilities. IVCI ceased providing home health aide services in early 2020, selling its assets to BestCare, Inc. to ensure a safe transition of all patients under care at that time. Effective March 1, 2020, all patients of IVCI were transitioned to BestCare, Inc., unless they opted to select another provider. In 2024, IVCI provided no home health aide (HHA) services or visits for other related services. During the current tax year, the organization completed its wind-down and formally dissolved. Pursuant to its Plan of Dissolution and Distribution of Assets - approved by the Board of Directors and the New York State Attorney General - IVCI distributed its remaining net assets of $417,653 to Isabella Geriatric Center, Inc. (EIN 13-3623808), a Section 501(c)(3) organization, and filed its Certificate of Dissolution with the New York State Department of State on November 12, 2025. As a result, the organization no longer conducts any program services and has ceased to exist. FORM 990, PART VI, SECTION A, LINE 6: THE SOLE MEMBER OF THE CORPORATION IS ISABELLA HOME. FORM 990, PART VI, SECTION A, LINE 7A: THE BOARD OF DIRECTORS OF THE CORPORATION SHALL BE APPOINTED BY THE MEMBER AT EACH ANNUAL MEETING OFTHE CORPORATION. VACANCIES OCCURRING IN THE BOARD OF DIRECTORS FOR ANY REASON SHALL BE TEMPORARILY FILLED BY THE BOARD UNTIL THE NEXT ANNUAL MEETING OF THE CORPORATION AT WHICH TIME THE VACANCY SHALL BE FILLED BY THE MEMBER AND THE DIRECTORS SO ELECTED SHALL SERVE FOR THE UNEXPIRED TERM OF SAID VACANCY. FORM 990, PART VI, SECTION A, LINE 7B: ANY DIRECTOR MAY BE REMOVED FROM OFFICE, WITH OR WITHOUT CAUSE, BY THE MEMBER AT AN ANNUAL MEETING OR A SPECIAL MEETING OF THE CORPORATION. NO OFFICER OR EMPLOYEE OF AN AGENCY CONTRACTING WITH THIS CORPORATION OR ANY OF ITS SUBSIDIARIES MAY SERVE AS A DIRECTOR WHILE HE/SHE IS AFFILIATED WITH THE CONTRACTING AGENCY, WITHOUT THE APPROVAL OF THREEFOURTHS OF THE BOARD OF DIRECTORS OF THE MEMBER. THE FOLLOWING AREAS OF THE ORGANIZATION'S BYLAWS CANNOT BE AMENDED WITHOUT THE APPROVAL OF THE MEMBER: - CHANGING THE MEMBER OF THE ORGANIZATION - CHANGING THE RULES AND REQUIREMENTS OF THE BOARD OF DIRECTORS - CHANGING THE OFFICERS OF THE ORGANIZATION - CHANGING WHICH AREAS OF THE BYLAWS CAN BE AMENDED FORM 990, PART VI, SECTION B, LINE 11B: ISABELLA VISITING CARE, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE; THE POLICY IS ANNUALLY UPDATED BY THE APPLICABLE PERSONS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, A PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER CONFLICT AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF THE CORPORATION. AFTER DISCLOSURE OF THE CONFLICT AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE PERSON, THEY SHALL LEAVE THE EXECUTIVE COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE EXECUTIVE COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE EXECUTIVE COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE EXECUTIVE COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AND SHALL MAKE ITS RECOMMENDATION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION TO THE BOARD OF DIRECTORS OF THE CORPORATION WHO SHALL APPROVE OR DISAPPROVE THE TRANSACTION BASED ON MAJORITY VOTE OF DISINTERESTED DIRECTORS. ANY INTERESTED DIRECTOR SHALL NOT BE PRESENT AT THE BOARD MEETING DURING WHICH THE DECISION ON THE TRANSACTION IS MADE. IF THE BOARD OR EXECUTIVE COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE BOARD OR EXECUTIVE COMMITTEE DETERMINES THAT THE MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, CONSISTENT WITH STATE LAW. THE MINUTES OF THE EXECUTIVE COMMITTEE SHALL CONTAIN THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, ANY ALTERNATIVES DISCUSSED WITH RESPECT TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND THE COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED AND THE COMMITTEE'S RECOMMENDATION TO THE BOARD OF DIRECTORS. THE MINUTES OF THE BOARD OF DIRECTORS SHALL CONTAIN THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: ISABELLA VISITING CARE, INC. DOES NOT COMPENSATE ITS TOP MANAGEMENT OFFICIAL, OFFICERS, OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19: UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. Form 990, Part VI, Section A, Line 4: During the tax year, the Corporation filed a Certificate of Dissolution with the New York State Department of State pursuant to Section 1003 of the New York Not-for-Profit Corporation Law. The Certificate of Dissolution was filed and accepted by the New York State Department of State on November 12, 2025. The dissolution was authorized by the unanimous vote of the Sole Member and the Board of Directors. Prior to filing, the Corporation's Plan of Dissolution and Distribution of Assets was approved by the New York State Attorney General, and the New York State Department of Taxation and Finance consented to the dissolution. The Corporation has carried out its Plan of Dissolution and Distribution of Assets. This filing constitutes a significant change to the Corporation's organizational documents since the prior Form 990 was filed. ISABELLA HOME 55 WATER ST 46TH FLOOR NEW YORK NY 10041 131656656 SPONSOR NY 501(C)(3) LINE 12B,II NA false ISABELLA GERIATRIC CENTER INC 55 WATER ST 46TH FLOOR NEW YORK NY 10041 133623808 NURSING HOME NY 501(C)(3) LINE 10 MJHS false false true false false false false false false false false false false false false false false false false false ISABELLA GERIATRIC CENTER INC B 417653 CASH FORM 990, SCHEDULE R, PART V, LINE 1B: The transaction reported represents the final distribution of the remaining net assets of Isabella Visiting Care, Inc. to Isabella Geriatric Center, Inc., a related Section 501(c)(3) organization, in connection with the dissolution of Isabella Visiting Care, Inc. The distribution of $417,653 was made in accordance with the organization's Plan of Dissolution and Distribution of Assets, as approved by the Board of Directors and the New York State Attorney General, and is reported as transaction type (b) - a grant to a related organization.