2026-06-16T10:42:04-05:00 2025-12-31 202954888 BRYANS & GRAMUGLIA CPAS LLC 1 PINE WEST PLAZA SUITE 107 ALBANY NY 12205 990 2025-01-01 141763863 FAMILIES FIRST IN ESSEX COUNTY INC FAMI 5188739544 PO BOX 565 ELIZABETHTOWN NY 12932 JOANNE CASWELL CEO 5188739544 2026-06-16 ROBERT V GRAMUGLIA P00454779 5184528055 2026-06-12 2025 2025-03-06 01:10:19Z JOANNE CASWELL PO BOX 565 ELIZABETHTOWN NY 12932 2956435 0 X FAMILIESFIRSTESSEX.ORG X 1992 NY TO UTILIZE FAMILIES' STRENGTHS, WHILE PROVIDING SERVICES DESIGNED TO EMPOWER, SUPPORT, AND EDUCATE FAMILIES, SO THEY CAN LIVE IN HEALTHY INTERDEPENDENCE WITHIN THEIR COMMUNITIES. 12 12 44 20 0 0 746603 667318 2164069 2187207 102091 37296 0 10100 3012763 2901921 0 0 0 0 2278089 2217912 0 0 108292 709431 746303 2987520 2964215 25243 -62294 2258581 2363878 163357 186306 2095224 2177572 TO UTILIZE FAMILIES' STRENGTHS, WHILE PROVIDING SERVICES DESIGNED TO EMPOWER, SUPPORT, AND EDUCATE FAMILIES, SO THEY CAN LIVE IN HEALTHY INTERDEPENDENCE WITHIN THEIR COMMUNITIES. 0 0 1203902 1154018 HEALTH HOME CARE MANAGEMENT - HEALTH HOME CARE MANAGEMENT IS A CARE MANAGEMENT SERVICE MODEL WHEREBY ALL OF AN INDIVIDUAL'S CAREGIVERS COMMUNICATE WITH ONE ANOTHER SO THAT ALL OF A PATIENT'S NEEDS ARE ADDRESSED IN A COMPREHENSIVE MANNER. THIS IS DONE PRIMARILY THROUGH A "CARE MANAGER" WHO OVERSEES AND PROVIDES ACCESS TO ALL OF THE SERVICES AN INDIVIDUAL NEEDS TO ASSURE THAT THEY RECEIVE EVERYTHING NECESSARY TO STAY HEALTHY, OUT OF THE EMERGENCY ROOM, AND OUT OF THE HOSPITAL. HEALTH RECORDS ARE SHARED AMONG PROVIDERS SO THAT SERVICES ARE NOT DUPLICATED OR NEGLECTED. 865175 1033189 MEDICAID MANAGED CARE - PROVIDES A COMPREHENSIVE ARRAY OF BEHAVIORAL HEALTH AND SUPPORT SERVICES TO MEDICAID-ELIGIBLE CHILDREN AND YOUTH UNDER AGE 21, DELIVERED IN HOME AND COMMUNITY SETTINGS. SERVICES ARE INDIVIDUALIZED AND FAMILY-DRIVEN, FOCUSING ON EARLY INTERVENTION, SKILL DEVELOPMENT, AND STRENGTHENING FAMILY SUPPORTS TO IMPROVE HEALTH, WELL-BEING, AND OVERALL FUNCTIONING. THE PROGRAM PROMOTES SUCCESSFUL OUTCOMES IN SCHOOL AND COMMUNITY SETTINGS WHILE HELPING PREVENT HIGHER LEVELS OF CARE AND OUT-OF-HOME PLACEMENTS. 508599 0 AID TO LOCALITIES - PROVIDES A RANGE OF STRUCTURED, STRENGTH-BASED SUPPORTS TO FAMILIES CARING FOR CHILDREN WITH SOCIAL, EMOTIONAL, DEVELOPMENTAL, OR BEHAVIORAL HEALTH NEEDS. SERVICES ARE DELIVERED BY TRAINED FAMILY PEER ADVOCATES AND FOCUS ON BUILDING CAREGIVER SKILLS, PROMOTING SELF-ADVOCACY, AND CONNECTING FAMILIES TO COMMUNITY RESOURCES THROUGH INDIVIDUALIZED AND GROUP SUPPORT. THE PROGRAM AIMS TO STRENGTHEN FAMILY CAPACITY, IMPROVE CHILD OUTCOMES, AND SUPPORT STABILITY IN THE HOME AND COMMUNITY. 2577676 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 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 0 0 0 0 1 6 0 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X JOANNE CASWELL 5188739544 196 WATER ST ELIZABETHTOWN NY 12932 MALINDA CHAPMAN CO-CHAIR 1.25 X X 0 0 0 JO ANN HUSSLEIN CO-CHAIR 1.25 X X 0 0 0 BARRY BROGAN SECRETARY 1.25 X X 0 0 0 SHARON COOK TREASURER 1.25 X X 0 0 0 SUE REASER BOARD MEMBER 1.25 X 0 0 0 KEN WHITE BOARD MEMBER 1.25 X 0 0 0 WINKY THOMAS BOARD MEMBER 1.25 X 0 0 0 MAUREEN MOYNAN BOARD MEMBER 1.25 X 0 0 0 DEBRA CULLY BOARD MEMBER 1.25 X 0 0 0 CAROL PREVOST BOARD MEMBER 1.25 X 0 0 0 DAVE WILLIAMS BOARD MEMBER 1.25 X 0 0 0 RANDY QUAYLE BOARD MEMBER 1.25 X 0 0 0 JOANNE CASWELL PRESIDENT & CEO 40.00 X 111228 0 16540 PAUL PULSIFER DIRECTOR OF ADMINISTRATIVE SERVICES 40.00 X 68558 0 17801 179786 0 34341 1 0 0 0 0 547491 119827 667318 MEDICAID AND MANAGED C 624100 2187207 2187207 2187207 18948 18948 62862 44514 18348 18348 18348 20100 10000 10100 10100 2901921 2187207 0 47396 191243 74539 110849 5855 1651166 1523142 59866 68158 213902 176261 29613 8028 161601 150767 3929 6905 67 67 71325 48722 20524 2079 278 278 8055 5297 2542 216 63323 53841 4511 4971 191096 185418 626 5052 126284 125153 1131 17022 17022 106476 92333 9866 4277 PROGRAM SERVICES 88576 85774 2548 254 BANK CHARGES 36151 28211 6662 1278 EDUCATIONAL EXPENSES 19922 14023 5262 637 DUES AND SUBSCRIPTIONS 17421 13717 3122 582 307 200 107 2964215 2577676 278247 108292 457113 279826 229267 79905 198146 492100 78791 108538 490484 315912 196790 174572 876868 1020811 221606 208126 2258581 2363878 81890 186306 81467 0 163357 186306 X 2048840 2173070 46384 4502 2095224 2177572 2258581 2363878 -62294 144642 0 X X 0 1 X 1 0 X 613681 1254689 815300 746603 667318 4097591 1582589 1615116 2125229 2164069 2187207 9674210 2196270 2869805 2940529 2910672 2854525 13771801 0 0 0 13771801 51499 0 142825 102091 18948 315363 51499 142825 102091 18948 315363 2247769 2869805 3083354 3012763 2873473 14087164 0.97760 0.97460 0.02240 0.02540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 185765 22361 208126 177587 15978 7800 185765 206947 -12160 17200 177587 251173 -44226 206947 230359 23956 3142 251173 1.00000 0 0 20538 20538 231552 156303 75249 158465 81343 77122 79929 78266 1663 174572 ENDOWMENT FUNDS - BOARD DESIGNATED 208126 208126 X 3056563 144642 144642 2911921 -10000 -10000 2901921 2974215 10000 10000 2964215 0 2964215 PART V, LINE 4: GENERALLY, THE BOARD'S INTENTIONS ARE FOR THE DESIGNATED ASSETS TO REMAIN IN PERPETUITY FOR LONG-TERM GROWTH, BUT HAVE NOT PLACED RESTRICTIONS ON THE USE OF THE INVESTMENT INCOME OR NET APPRECIATION RESULTING FROM THE ENDOWMENT FUNDS, AND CAN ACCESS THE PRINCIPAL WITH APPROVAL FROM BOTH THE ORGANIZATION'S BOARD OF DIRECTORS AND THE ADIRONDACK COMMUNITY FOUNDATION'S BOARD OF DIRECTORS, WITH WHO THE ENDOWMENT IS INVESTED. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION WHICH IS EXEMPT FROM INCOME TAXES AS AN ORGANIZATION QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ALSO BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED FASB ASC 740-10 WHICH REQUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTY IN THEIR TAX POSITION. FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. HOWEVER, THE ORGANIZATION HAS NO KNOWLEDGE OF EVENTS OR CIRCUMSTANCES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION IMPLEMENTED FASB ASC 740-10 AND ITS CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2025 AND BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENT OF FINANCIAL POSITION DATE. THE ORGANIZATION EVALUATED ITS TAX POSITION AND CONCLUDED THAT ALL THE POSITIONS TAKEN BY THE ORGANIZATION WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION, BASED ON TECHNICAL MERITS. THE INFORMATION RETURNS OF THE ORGANIZATION FOR 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, GENERALLY THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: RAFFLE EXPENSES -10,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: RAFFLE EXPENSES 10,000. 20100 10000 0 20100 10000 10000 10100 NY 1 0 1 0 1.00000 JOANNE CASWELL 196 WATER ST ELIZABETHTOWN NY 12932 0 JOANNE CASWELL 0 CONDUCTS FUNDRAISING RAFFLE DRAWING. X 0 FORM 990, PART VI, SECTION B, LINE 11B A COMPLETED DRAFT OF FORM 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW AT LEAST A WEEK PRIOR TO A BOARD MEETING. THE EXECUTIVE DIRECTOR, FINANCE MANAGER AND OUTSIDE ACCOUNTANT ARE THEN AVAILABLE AT THE MEETING TO ANSWER ANY QUESTIONS. THE BOARD OF DIRECTORS THEN VOTE TO APPROVE THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE POLICIES ARE REVIEWED ANNUALLY WITH THE BOARD OF DIRECTORS AND STAFF. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS APPROVES THE EXECUTIVE DIRECTORS SALARY ON AN ANNUAL BASIS. THIS IS THE ONLY SALARY WHICH IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE THE INFORMATION TO ANY INDIVIDUAL OR ORGANIZATION UPON WHICH A REQUEST IS MADE, EITHER ORALLY OR IN WRITING. FORM 990 - PART XII - LINE 2C THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.