Gervonni Cares Inc

“Our organization has a structured process to review Form 990 ensuring transparency accuracy and board engagement. Every member of our Board of Directors receives training on the purpose content and compliance requirements of Form 990 as part of our ongoing board development. We conduct a semi-annual mock Form 990 review to assess our financial reporting and identify any potential issues well before year-end. This review involves the Finance key staff who examine financial statements program expenditures and governance practices to ensure consistency and compliance with IRS requirements. Findings from the mock review are presented to the full Board for discussion and approval ensuring that all board members understand the Form 990 prior to its filing. This process supports internal audit practices and reinforces accountability across our leadership team.”

“The Executive Directors compensation was established and approved by the organizations independent Board of Directors. The Executive Director was not present for or involved in any discussions or decisions regarding their compensation. The Board conducted a review of comparable compensation data from similarly sized nonprofit organizations with comparable missions geographic service areas and annual budgets. This included reviewing publicly available Form 990 filings and compensation benchmarks relevant to organizations providing housing stability eviction prevention and community-based services. The Board evaluated the Executive Directors qualifications scope of responsibilities organizational growth and expanded program services when determining reasonable compensation. The deliberation and approval process was documented contemporaneously in Board meeting minutes including the comparability data reviewed the decision rationale and the final compensation determination. This process ensures that compensation is reasonable appropriate and in compliance with IRS intermediate sanctions and nonprofit governance best practices.”

“The organizations governing documents conflict of interest policy and financial statements were made available to the public during the tax year. These documents are accessible on our organizations website and can also be provided upon request.”

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“During the current year the organization expanded its staff and added two additional Certified Community Legal Advocates CCLAs becoming an approved organization through the Supreme Court. With these staff additions we enhanced our Eviction Prevention and Diversion program which includes attending pro bono court sessions providing landlord-tenant education and offering mediation services. These efforts support housing stability for individuals and families facing housing insecurity.”

“| Description:, Explanation:, Amount:| Beginning net assets reported in prior year Form 990-EZ did not fully reflect all cash balances held by the organization. During fiscal year 2025 the organization utilized board-designated reserves and operating funds as part of normal program operations. Adjustment reflects reconciliation between prior year reported balances and current year financial records. Ending net assets accurately reflect organizational assets as of December 31 2025., This adjusts for prior-year net assets already included in operating activity., $-2412|”

“| Explanation:| Gervonni Cares Inc. allocates expenses between program services and management and general functions in accordance with IRS Form 990 instructions and nonprofit accounting standards. Program service expenses include costs directly associated with delivering services to clients through the organizations Stuck in the Middle SIM program eviction prevention and diversion services housing stability assistance workforce development financial literacy and food security programs. Management and general expenses include costs necessary for the overall administration and governance of the organization including accounting legal administrative oversight compliance technology infrastructure insurance and executive management. Certain expenses including compensation occupancy office expenses payroll taxes employee benefits and information technology are allocated between program services and management and general functions based on reasonable allocation methods. These methods include estimates of time and effort space utilization and functional purpose. Direct program expenses including housing assistance payments food pantry distributions workforce development services and eviction prevention legal advocacy services are fully allocated to program service expenses. The organization did not incur direct fundraising expenses during the fiscal year as fundraising activities were conducted internally without incremental cost. Management reviews expense allocations annually to ensure accuracy and consistency with the organizations operational activities.”