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VILLAGE SENIOR SERVICES CORPORATION

EIN 26-2006545 NEW YORK, NY

Largest nonprofits in New York

Revenue 2024
$1,749,873,219
Expenses 2024
$1,755,590,217

Program services were 93.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E800
Classification
1000
Street
120 BROADWAY STE 2840

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

3 other organizations in the IRS Business Master File list the same street address. matched by us

This address is a suite or unit (STE 2840). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

See Schedule O

  • VSSC OPERATES A PARTIALLY CAPITATED MEDICAID MANAGED LONG-TERM CARE PROGRAM (MLTCP) PLAN, A DUAL ELIGIBLE SPECIAL NEEDS PLAN (DSNP), AND A MEDICAID ADVANTAGE PLUS (MAP) PLAN. THE MLTCP PLAN COVERS A WIDE RANGE OF LONG TERM CARE SERVICES INCLUDING A DEDICATED CARE TEAM. THE VOLUME OF MEMBERSHIPS HAS INCREASED TO OVER 36,725 IN 2024.

    Expenses $1,642,273,104 · Revenue $1,730,190,292

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Emma Devito

    PRESIDENT AND CEO

    Total calculated
    $1,687,268
    From this org
    $0
    From related orgs
    $1,599,374
    Other
    $87,894
    Hours/week
    26.3 + 8.7 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,180,518 related
    Bonus
    $0 + $408,188 related
    Other
    $0 + $10,668 related
    Deferred
    $0 + $64,400 related
    Nontaxable benefits
    $0 + $23,494 related
    Filer's total
    $0 + $1,687,268 related
  • John W Behre

    CHAIR

    Total calculated
    $0
    Hours/week
    0.6 + 0.2 related
  • Judy Choi

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.4 + 0.1 related
  • Mary Caracappa

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 0.2 related
  • Daniel M Fox

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Eleanor S Applewhaite

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related
  • Elizabeth Butson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related
  • Gail Donovan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.4 + 0.1 related
  • Glenna R Michaels

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • James J Gardiner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Leroy Sharer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Lynn Law

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Michael Rosen

    Director

    Total calculated
    $0
    Hours/week
    0.2 + 0.1 related
  • Ruth Levin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.3 + 0.1 related
  • Debra Tirado

    CFO

    Total calculated
    $776,552
    From this org
    $0
    From related orgs
    $717,034
    Other
    $59,518
    Hours/week
    26.3 + 8.7 related

    Schedule J breakdown matched by us

    Base
    $0 + $567,366 related
    Bonus
    $0 + $147,736 related
    Other
    $0 + $1,932 related
    Deferred
    $0 + $51,400 related
    Nontaxable benefits
    $0 + $8,118 related
    Filer's total
    $0 + $776,552 related
  • Lisa Garay

    Chief Operating Officer (THROUGH 6/2024)

    Total calculated
    $527,963
    From this org
    $459,831
    From related orgs
    $0
    Other
    $68,132
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $303,661
    Bonus
    $153,398
    Other
    $2,772
    Deferred
    $52,900
    Nontaxable benefits
    $15,232
    Filer's total
    $527,963
  • Shaun Ruskin

    Chief Operating Officer

    Total calculated
    $353,366
    From this org
    $0
    From related orgs
    $310,591
    Other
    $42,775
    Hours/week
    30 + 5 related

    Schedule J breakdown matched by us

    Base
    $0 + $310,096 related
    Bonus
    $0
    Other
    $0 + $495 related
    Deferred
    $0 + $37,500 related
    Nontaxable benefits
    $0 + $5,275 related
    Filer's total
    $0 + $353,366 related
  • Joel Levi

    VP and General Counsel

    Total calculated
    $537,915
    From this org
    $0
    From related orgs
    $490,271
    Other
    $47,644
    Hours/week
    25 + 10 related

    Schedule J breakdown matched by us

    Base
    $0 + $404,701 related
    Bonus
    $0 + $84,150 related
    Other
    $0 + $1,420 related
    Deferred
    $0 + $24,150 related
    Nontaxable benefits
    $0 + $23,494 related
    Filer's total
    $0 + $537,915 related
  • Vanessa Fernandez

    SVP of Business Development & Health Plan Ops

    Total calculated
    $542,159
    From this org
    $494,515
    From related orgs
    $0
    Other
    $47,644
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $383,708
    Bonus
    $109,570
    Other
    $1,237
    Deferred
    $24,150
    Nontaxable benefits
    $23,494
    Filer's total
    $542,159
  • Anne Spina

    EVP of Clinical Svcs & Network Mgmt

    Total calculated
    $449,473
    From this org
    $438,914
    From related orgs
    $0
    Other
    $10,559
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $389,724
    Bonus
    $48,795
    Other
    $395
    Deferred
    $10,559
    Nontaxable benefits
    $0
    Filer's total
    $449,473
  • Chiung Ying Tsao

    Medicare Benefit Advisor

    Total calculated
    $480,950
    From this org
    $454,979
    From related orgs
    $0
    Other
    $25,971
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $131,227
    Bonus
    $323,440
    Other
    $312
    Deferred
    $17,853
    Nontaxable benefits
    $8,118
    Filer's total
    $480,950
  • Prateek Arora

    VP Innovation, Strat. Initiatives & Prod Deve

    Total calculated
    $401,471
    From this org
    $353,453
    From related orgs
    $0
    Other
    $48,018
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $301,213
    Bonus
    $51,963
    Other
    $277
    Deferred
    $39,900
    Nontaxable benefits
    $8,118
    Filer's total
    $401,471
  • Xiaohong Dong

    AVP BUSINESS DEVELOPMENT

    Total calculated
    $369,472
    From this org
    $351,738
    From related orgs
    $0
    Other
    $17,734
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $343,675
    Bonus
    $6,500
    Other
    $1,563
    Deferred
    $17,519
    Nontaxable benefits
    $215
    Filer's total
    $369,472
  • Xin Liu

    NURSE ASSESSOR

    Total calculated
    $406,530
    From this org
    $406,530
    From related orgs
    $0
    Other
    $0
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $406,530
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $406,530

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $1,749,873,219
    Expenses
    $1,755,590,217
    Contributions
    $8,000,000
    Grants paid
    $0
  • 2023
    Revenue
    $1,261,011,773
    Expenses
    $1,231,587,338
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $1,018,986,452
    Expenses
    $988,044,499
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $921,915,427
    Expenses
    $865,211,935
    Assets (EOY)
    $301,834,383
  • 2020 · 990

    Revenue
    $847,125,598
    Expenses
    $833,230,668
    Assets (EOY)
    $229,918,797
  • 2019 · 990

    Revenue
    $797,314,262
    Expenses
    $800,725,911
    Assets (EOY)
    $129,842,961
  • 2018 · 990

    Revenue
    $607,032,171
    Expenses
    $598,118,459
    Assets (EOY)
    $129,902,803
  • 2017 · 990

    Revenue
    $427,363,335
    Expenses
    $417,780,498
    Assets (EOY)
    $109,438,367
  • 2016 · 990

    Revenue
    $300,739,665
    Expenses
    $292,090,114
    Assets (EOY)
    $77,083,327
  • 2015 · 990

    Revenue
    $197,872,718
    Expenses
    $183,959,122
    Assets (EOY)
    $55,262,410
  • 2014 · 990

    Revenue
    $139,714,921
    Expenses
    $135,023,454
    Assets (EOY)
    $43,802,223
  • 2013 · 990

    Revenue
    $88,749,353
    Expenses
    $80,838,880
    Assets (EOY)
    $25,670,764

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related corporations and trusts on its 2023 return

  • VILLAGE CARE HOLDING

    C Corporation · HOLDING COMPANY · NY · share of income $0 · share of assets $0

  • VILLAGE CARE PLUS

    C Corporation · HEALTH CARE · NY · share of income $0 · share of assets $0

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 May 2011, reinstated 15 February 2012.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.