2026-07-01T07:13:29-05:00 2025-12-31 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2025-01-01 223195337 New England Life Care Inc NEWE 8002906558 45 Center Street Suite A Scarborough ME 04074 Robert Calway President and CEO 8002906558 2026-06-30 1 Melissa Magoon CPA P01712842 2077752387 2026-06-30 2025 2025-03-06 01:10:19Z Robert Calway 45 Center Street Suite A Scarborough ME 04074 154242618 0 X www.nelifecare.org X 1992 ME Delivery of home health care services. 13 13 632 21 0 0 0 1000 134806010 153901212 401434 326324 0 0 135207444 154228536 0 7500 0 0 45768350 49897610 0 0 0 87154681 97122764 132923031 147027874 2284413 7200662 62119745 69026838 24344448 24050879 37775297 44975959 We are infusion experts caring for every patient like our own family by providing exceptional, affordable, and equitable care and services. 0 0 126149104 7500 153901212 New England Life Care (NELC) provided home health services and products to patients in the ambulatory and home setting in Maine, Massachusetts, Vermont, and New Hampshire. NELC had an average of over 4,896 patients on census per day in 2025. Services included infusion and nutritional support medication administration. NELC received the certificate from the Joint Commission, dated March 4, 2023, providing accreditation for the next three years. 126149104 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 36 0 1 632 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 MA NH X Alisha Delcourt 8002906558 45 Center Street Suite A Scarborough ME 04074 Kevin B Whitney Chair 1.00 0.00 X X 0 0 0 Matthew Marsten Treasurer 1.00 0.00 X X 0 0 0 Tom Manion Secretary 1.00 0.00 X X 0 0 0 Jennifer Bodger Director 1.00 0.00 X 0 0 0 Britt Crewse Director 1.00 0.00 X 0 0 0 Patrick F Jordan III Director 1.00 0.00 X 0 0 0 Matthew Larkin Director 1.00 0.00 X 0 0 0 Vincent T McDermott Director 1.00 0.00 X 0 0 0 Andrew Ritz Director 1.00 0.00 X 0 0 0 Alice Shakman Director 1.00 0.00 X 0 0 0 Laura E Smith MD Director 1.00 0.00 X 0 0 0 Christina M Stone Director 1.00 0.00 X 0 0 0 Stacie Swanson Director 1.00 0.00 X 0 0 0 John Alexander MD Past Director 1.00 0.00 X 0 0 0 Mary Bakken Past Director 1.00 0.00 X 0 0 0 Mary L Bolg Past Director 1.00 0.00 X 0 0 0 Amy Hoey Past Secretary 1.00 0.00 X X 0 0 0 Lisa Harvey-McPherson Past Director 1.00 0.00 X 0 0 0 Sam J Skura Past Director 1.00 0.00 X 0 0 0 Robert Calway Chief Executive Officer 40.00 0.00 X 538315 0 80460 Michael Gallagher Chief Financial Officer 40.00 0.00 X 345271 0 67738 Catherine Boyd President & COO 40.00 0.00 X 340407 0 59338 Brian Treptow Chief Information Officer 40.00 0.00 X 288015 0 53173 Dana Sheer Chief Nursing Officer 40.00 0.00 X 214134 0 18632 Jeni Shields Executive Regional Director 40.00 0.00 X 206942 0 38427 Timathy John Horton Director of Pharmacy Operations 40.00 0.00 X 206767 0 18353 Lisa Tedesco Dir of Pharm. Regulatory Compliance & Edu 40.00 0.00 X 204765 0 8770 2344616 0 344891 118 0 1 0 East Coast Critical LLC PO Box 231 Revere MA 02151 Courier Services 2911824 Naven Health Inc 1626 Barber Rd Sarasota FL 34240 Contract Labor 846229 Infusion Ventures Inc dba Dynamic In PO Box 739488 Dallas TX 753739488 Contract Labor 604899 The Intersect Group LLC PO Box 11630 Atlanta GA 30368 Contract Labor 412653 Alliance Builders 800 Turnpike St Suite 300 North Andover MA 01845 Construction/Maintenance 372735 14 1000 1000 Patient Service Rev. 621610 156529791 156529791 Miscellaneous Revenue 900099 1283355 1283355 Bad Debt Provision 621610 -3911934 -3911934 153901212 308429 308429 31977 14082 17895 17895 17895 154228536 153901212 0 326324 7500 7500 1431529 1431529 40364216 29306327 11057889 849203 468636 380567 4527151 3081815 1445336 2725511 2166634 558877 63537 63537 72000 72000 2730231 2392215 338016 125934 125934 7470492 7167968 302524 2776351 2776351 2358095 2237517 120578 147679 45334 102345 105683 5501 100182 213528 21791 191737 1646886 1153325 493561 576118 576118 Medical Supplies 76737244 76737244 Loss on Disposal of Pro 1134729 1134729 Miscellaneous 964257 222568 741689 147027874 126149104 20878770 0 X 1012 0 14859831 20497799 21587981 24225378 4770495 4354695 1651030 1671564 16844398 7486589 9840459 9357809 8616937 7981392 792000 938201 62119745 69026838 11634420 12269930 3760894 2976345 8949134 8804604 24344448 24050879 X 37775297 44975959 37775297 44975959 62119745 69026838 7200662 0 X 0 1 X 1 0 X Schedule A, Part 1, Line 3: New England Life Care is a cooperative hospital service organization described in IRC section 170(b)(1)(A)(iii), and is comprised of a number of member hospitals. However, the Organization is not licensed in the State of Maine as a hospital. Accordingly, Schedule H is not being attached, as the Organization does not meet the definition of a hospital for purposes of Schedule H. 7973826 1509756 6464070 6905596 5976833 928763 1964976 1964976 9357809 Operating Lease Liability 8406403 457B Asset 398201 8804604 153093807 0 153093807 1134729 1134729 154228536 145893145 0 145893145 1134729 1134729 147027874 Part XI, Line 4b - Other Adjustments: Loss on Disposal of Property and Equipment 1,134,729. Part XII, Line 4b - Other Adjustments: Loss on Disposal of Property and Equipment 1,134,729. 1 Crohn's & Colitis Foundation Inc 733 Third Ave 510 New York NY 10017 136193105 501(c)(3) 7500 0 Sponsor Crohn's & Colitis Walk 1 0 Part I, Line 2: Grants were provided to nonprofit organizations, and monitoring of the use of funds is not deemed necessary. X X X X 0 0 0 1 0 1 0 0 0 Robert Calway Chief Executive Officer 437819 0 94496 0 6000 0 51750 0 28710 0 618775 0 0 0 Michael Gallagher Chief Financial Officer 303754 0 41517 0 0 0 45750 0 21988 0 413009 0 0 0 Catherine Boyd President & COO 303411 0 36996 0 0 0 31750 0 27588 0 399745 0 0 0 Brian Treptow Chief Information Officer 248175 0 39840 0 0 0 22311 0 30862 0 341188 0 0 0 Jeni Shields Executive Regional Director 190345 0 16597 0 0 0 7306 0 31121 0 245369 0 0 0 Dana Sheer Chief Nursing Officer 192378 0 21756 0 0 0 387 0 18245 0 232766 0 0 0 Timathy John Horton Director of Pharmacy Operations 186262 0 20505 0 0 0 7290 0 11063 0 225120 0 0 0 Lisa Tedesco Dir of Pharm. Regulatory Compliance 186356 0 18409 0 0 0 7171 0 1599 0 213535 0 0 0 Part I, Line 5 The Organization's bonus compensation structure compensates individuals for achieving specific goals with the overarching criteria that the Organization must achieve its net revenue and net income goals for the calendar year. Part I, Line 6 The Organization's bonus compensation structure compensates individuals for achieving specific goals with the overarching criteria that the Organization must achieve its net revenue and net income goals for the calendar year. Form 990, Part VI, Section A, line 4 During the year ended December 31, 2025, the Cooperative's bylaws were amended to provide for the potential distribution to members of allocated current net earnings from its Home Infusion Service Line. Under the amended bylaws, seventy-five percent (75%) of allocated current net earnings from the Home Infusion Service Line may be distributed to members in cash, subject to approval by the Board of Directors and provided that such payment does not cause the Cooperative's cash reserves to fall below forty (40) days cash on hand as evaluated at the time of approval. Form 990, Part VI, Section A, line 6 Each hospital that the Organization provides services for owns an equity share in New England Life Care, Inc. There is a single class of membership in the Corporation. Any nonprofit hospital located in Maine, New Hampshire, Massachusetts, or Vermont authorized to provide services under Internal Revenue Code section 501(e) is qualified for membership and may be elected to membership at any annual or special meeting of the members by a two-thirds majority vote of the entire membership of the Corporation. No member may hold more than one membership in the Corporation. The Corporation shall have no capital stock; however, membership certificates of the Corporation shall be required. No later than the 15th day of the ninth month after the end of each fiscal year, the Corporation shall allocate or pay all of its net earnings to its members on the basis of patronage of the Corporation's services performed for each member, subject to cash reserve requirements. Form 990, Part VI, Section A, line 7a There is a single class of membership in the Corporation. Application for new membership is submitted in writing to the Board of Directors and Board Secretary. Upon a majority approval by the Board, the application is submitted to the full membership for ratification. No Member may hold more than one membership in the corporation. Each Member shall be entitled to vote on each matter submitted to a vote of the membership. A majority of the Members must vote in the affirmative to accept a new member application. Form 990, Part VI, Section A, line 7b All Board Members are comprised of directors from Member Organizations. The Board of Directors shall consist of not less than seven and not more than fifteen directors. Each director shall serve for a 2 year term. A Member Hospital may nominate a representative to the Board of Directors to fill an open Board position. The composition of the Board of Directors shall be determined periodically by a resolution of the Board of Directors. A director filling a newly created directorship shall be elected by an affirmative vote of a majority of the directors. Vacancies on the Board caused by resignations, removal, disqualification or death of a director may be filled by a new director elected by an affirmative vote of a majority of the remaining directors. Form 990, Part VI, Section A, line 8b The Organization has no formal board sub-committee to handle this function. Form 990, Part VI, Section B, line 11b The Organization's CEO and CFO review the annual Form 990. It is then distributed to all Board Directors for review, comment and revision as necessary before filing. Form 990, Part VI, Section B, line 12c All employees execute a formal disclosure document on an annual basis. Any apparent conflict is reported to the compliance officer, to legal counsel, and, if appropriate, to the full board. Form 990, Part VI, Section B, line 15 CEO and CFO compensation is reviewed and approved by the NELC Board of Directors. All other NELC executives and key employee compensation matters are administered internally with Board of Directors oversight during the annual budget process and review of the Form 990 compensation disclosures. The Board also commissions a third-party compensation market review on a routine basis. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: New England Life Care, Inc. 45 Center Street, Suite A Scarborough, ME 04074 EIN 22-3195337 New England Life Care, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Schedule A, Part 1, Line 3: New England Life Care is a cooperative hospital service organization described in IRC section 170(b)(1)(A)(iii), and is comprised of a number of member hospitals. However, the Organization is not licensed in the State of Maine as a hospital. Accordingly, Schedule H is not being attached, as the Organization does not meet the definition of a hospital for purposes of Schedule H. Form 990, Part VIII, Line 2a: Inception to date, NELC has provided $30,676,039 of uncompensated free care (Charity Care) to patients. Charity care services provided in 2025 amounted to $1,077,693. NELC LLC 4 Constitution Way Suite J Woburn MA 01801 464810145 Home Health Services MA New England Life Care Inc C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0