2025-04-08T13:06:03-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 66 HUDSON BLVD E SUITE 2200 NEW YORK NY 10001 990 2023-01-01 222843194 OVERLOOK MASONIC HEALTH CENTER INC OVER 5082487344 88 MASONIC HOME ROAD CHARLTON MA 01507 NICHOLAS PUGLIESE CFO 5082487344 2025-04-04 1 1 MARY-EVELYN ANTONETTI P00431862 2126976900 2025-03-27 2023 2025-03-06 01:10:19Z X TAMERYN CAMPBELL 88 MASONIC HOME ROAD CHARLTON MA 01507 28557341 0 X HTTP://OVERLOOK-MASS.ORG X 1987 MA THE PROVISION OF LONG-TERM RESIDENTIAL AND REHABILITATIVE CARE TO RESIDENTS OF THE COMMUNITY. 9 8 402 9 0 0 710568 378890 24911681 25550469 1199142 339077 2660317 715496 29481708 26983932 0 0 0 0 17393844 16552647 0 0 0 12901587 13611566 30295431 30164213 -813723 -3180281 144756884 175898419 13214174 16866363 131542710 159032056 TO PROVIDE THE RESIDENTS OF THE HEALTH CENTER WITH THE HIGHEST LEVEL OF COMPREHENSIVE MEDICAL CARE SERVICES WITH A CONSIDERATE AND PERSONAL TOUCH. 0 0 20983666 25550469 OPERATION OF A LONG-TERM CARE FACILITY IN CHARLTON, MA. TOTAL PATIENT DAYS OF CARE FOR 2023 TOTALED 36,740. OPERATION OF A POST ACUTE FACILITY IN CHARLTON, MA. TOTAL PATIENT CARE DAYS FOR 2023 TOTALED 7,512. OPERATION OF A RESIDENTIAL ENHANCED LIVING FACILITY IN CHARLTON, MA. TOTAL PATIENT CARE DAYS FOR 2023 TOTALED 9,452. OPERATION OF A MEMORY CARE RESIDENTIAL UNIT AND ADULT DAY CARE MEMORY PROGRAM FACILITY IN CHARLTON, MA. FIELDSTONE MEMORY CARE RESIDENTIAL UNIT TOTAL PATIENT CARE DAYS TOTALED 4,772. VISTA ADULT DAY PROGRAM TOTALED 3,183 DAYS OF CARE. 20983666 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 82 0 1 402 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X NICHOLAS PUGLIESE 5084342409 88 MASONIC HOME ROAD CHARLTON MA 01507 KENNETH BLAKE MHS BOARD CHAIR 0.15 0.50 X 0 0 0 MASON RUSSELL DIRECTOR 0.15 0.50 X 0 0 0 ROBERT JOLLY CHAIR 0.15 0.30 X X 0 0 0 JACK MULHALL VICE CHAIR 0.15 0.15 X X 0 0 0 JAMES TRACY TREASURER 0.15 0.35 X X 0 0 0 LAWRENCE BETHUNE SECRETARY (LEFT 1/2023) 0.00 0.00 X X 0 0 0 ROBERT SCHREMSER CLERK 0.15 0.50 X X 0 0 0 TAMERYN CAMPBELL PRESIDENT & CEO 40.00 0.50 X X 476648 0 66253 GEORGE HAMILTON GRAND MASTER 0.15 0.50 X 0 0 0 REV DR RICHARD HALEY SECRETARY (FROM 3/2023) 0.15 0.50 X X 0 0 0 NICHOLAS PUGLIESE CFO 40.00 0.15 X 134016 0 0 SHAWN M BERTRAM COO 40.00 0.50 X 287990 0 32572 TED WILBUR CHIEF INFORMATION OFFICER 40.00 0.50 X 180457 0 13813 STEPHANIE GRAVES-HARRISON ADMISSION DIRECTOR LPN 40.00 0.00 X 143012 0 22170 TONYA LANDRY HC ADMINISTRATOR 40.00 0.00 X 166786 0 5187 PAMELA NDUYU NURSE MANAGER LPN 40.00 0.00 X 133531 0 1660 DONNA BRADLEY DIRECTOR OF EMPLOYEE RELATIONS AND BENEFITS 40.00 0.00 X 122799 0 14033 STEPHEN KENNEY SENIOR ACCOUNTING DIRECTOR 40.00 0.00 X 120338 0 18353 1765577 0 174041 14 0 1 0 MCCARTHY MAUREEN DBA CELTIC CONSULTING L 339 MAIN STREET TORRINGTON CT 06790 REVENUE BILLING CONSULTANT 402938 MARCUM LLP PO BOX 95000-2288 PHILADELPHIA PA 19195 AUDIT 148603 2 378890 378890 NET PATIENT REVENUE 623000 22345269 22345269 AFFILIATE MANAGEMENT FEE 900099 3205200 3205200 25550469 228786 228786 316548 0 316548 316548 316548 1683700 1573409 110291 110291 110291 OTHER PAYER REVENUE 623000 374417 374417 OTHER TENANT REVENUE 623000 23047 23047 CABLE TV ACCESS 900099 1465 1465 19 19 398948 26983932 25550469 0 1054573 X 1124327 1124327 12254743 10266643 1988100 283374 246462 36912 1806279 1545536 260743 1083924 909840 174084 1743000 1743000 64421 64421 78673 78673 87089 87089 3082335 783168 2299167 278405 278405 2021457 1221655 799802 1112501 1112501 26157 935 25222 47481 5758 41723 38685 38685 1423303 1378933 44370 150231 150231 NURSING PURCHASING SERV 1985934 1985934 DIETARY SERVICES 900324 900324 EQUIP RENTAL & MAINT 318360 271387 46973 BAD DEBT EXPENSE 41685 41685 211525 162674 48851 30164213 20983666 9180547 0 136517 451199 948226 1393237 239608 133456 66954611 50926558 16689587 16028053 20321245 18816173 106421701 139076301 144756884 175898419 3131549 3495725 963192 446514 9119433 12924124 13214174 16866363 X 117031994 113997703 14510716 45034353 131542710 159032056 144756884 175898419 X -3180281 1626036 23725622 5317969 X X 0 1 X 1 0 X 190513 306839 3662222 710568 378890 5249032 22875495 23306946 22320762 24911681 25550469 118965353 23066008 23613785 25982984 25622249 25929359 124214385 0 0 0 124214385 455869 360651 413879 409509 545334 2185242 455869 360651 413879 409509 545334 2185242 2058583 92989 80111 2356117 398948 4986748 25580460 24067425 26476974 28387875 26873641 131386375 0.94540 0.93300 0.01660 0.01720 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER PAYER REVENUE - 2021 AMOUNT: $ 57,045. 2022 AMOUNT: $ 2,311,837. 2023 AMOUNT: $ 374,417. OTHER TENANT REVENUE - 2020 AMOUNT: $ 17,783. 2021 AMOUNT: $ 20,842. 2022 AMOUNT: $ 39,862. 2023 AMOUNT: $ 23,047. CABLE TV ACESS - 2021 AMOUNT: $ 2,224. 2022 AMOUNT: $ 2,073. 2023 AMOUNT: $ 1,465. MISC INCOME - 2019 AMOUNT: $ 15,922. 2020 AMOUNT: $ 52,663. 2022 AMOUNT: $ 2,345. 2023 AMOUNT: $ 19. CAFETERIA REVENUE - 2019 AMOUNT: $ 27,629. 2020 AMOUNT: $ 19,921. GUEST MEALS REVENUE - 2019 AMOUNT: $ 15,032. 2020 AMOUNT: $ 2,622. FORGIVENESS OF DEBT INCOME - 2019 AMOUNT: $ 2,000,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 44056230 2948415 4379945 3655232 47729358 55733638 444884 -6124445 5997847 44056230 51158081 3210357 2749728 1384528 55733638 48980120 329674 2868492 1020205 51158081 46515434 805705 3140400 1481419 48980120 0.06265 0.12006 0.81728 1 0 381084 381084 47488492 35916517 11571975 10986879 8495677 2491202 8098156 6514364 1583792 16028053 MASONIC EDUCATION AND CHARITY TRUST INVESTMENT FUND 18816173 C 18816173 DUE FROM AFFILIATES 109355548 OTHER RECEIVABLES 512791 DUE FROM GRAND LODGE 304140 BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 28903822 139076301 DUE TO AFFILIATES 11131072 ASSET RETIREMENT OBLIGATION 986105 PENSION LIABILITY 806947 12924124 X PART V, LINE 4: THE ORGANIZATION HAS AN ENDOWMENT WHICH CONSISTS OF BOTH POOLED FUNDS HELD IN THE MASONIC EDUCATION AND CHARITY TRUST ("ME&CT"), AND A BENEFICIAL INTEREST IN FUNDS HELD BY THE GRAND LODGE OF MASONS IN MASSACHUSETTS AND ME&CT. FUNDS ARE SPENT FROM THE ENDOWMENT WHEN NEEDED FOR OPERATIONS OR CAPITAL IMPROVEMENTS. PART X, LINE 2: BELOW IS AN EXCERPT FROM FOOTNOTE 2 OF THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. MHS, HEALTH CENTER, OVNA AND COMMUNITIES HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAX POSITIONS BY APPLYING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. SCHEDULE D, PART V: THE FORM 990 WAS AMENDED DUE TO RESTATED FINANCIAL STATEMENT NUMBERS. AS A RESULT, SCHEDULE D PART V, LINES 1A-1G (CURRENT YEAR COLUMN) AND PART IX BOTH INCREASED BY $28,903,822 COMPARED TO THE ORIGINALLY FILED RETURN. SCHEDULE D, PART V, LINES 1A-1G (PRIOR YEAR COLUMN) HAS INCREASED BY A PRIOR PERIOD ADJUSTMENT OF $23,725,622 COMPARED TO THE ORIGINALLY FILED RETURN. SCHEDULE D, PART V, LINES 1A-1G (TWO YEARS BACK THROUGH FOUR YEARS BACK COLUMNS) HAVE INCREASED BY A PRIOR PERIOD ADJUSTMENT OF $26,870,441 COMPARED TO THE ORIGINALLY FILED RETURN. SCHEDULE D PART V, LINE 2A-2C PERCENTAGES WERE UPDATED TO REFLECT THE BREAKOUT OF THE ADDITIONAL FUNDS HELD FOR THE ORGANIZATION'S BENEFIT. SCHEDULE D, PART XII, THE DISCLOSURE RELATED TO SCHEDULE D, PART V, LINE 4 WAS ALSO UPDATED TO REFLECT THIS CHANGE. X 0 0 X 0 0 0 0 0 0 0 0 0 TAMERYN CAMPBELL PRESIDENT & CEO 393775 0 80035 0 2838 0 6600 0 59653 0 542901 0 0 0 SHAWN M BERTRAM COO 264852 0 22218 0 920 0 0 0 32572 0 320562 0 0 0 TED WILBUR CHIEF INFORMATION OFFICER 165168 0 13060 0 2229 0 3645 0 10168 0 194270 0 0 0 TONYA LANDRY HC ADMINISTRATOR 156018 0 10289 0 479 0 2785 0 2402 0 171973 0 0 0 STEPHANIE GRAVES-HARRISON ADMISSION DIRECTOR LPN 142668 0 0 0 344 0 2983 0 19187 0 165182 0 0 0 PART I, LINE 1A TAMERYN CAMPBELL RECEIVED A HOUSING ALLOWANCE FROM A RELATED ORGANIZATION (OC) WITH AN ESTIMATED VALUE OF $43,680 DURING THE YEAR ENDING DECEMBER 31, 2023. THIS WAS REPORTED AS A NONTAXABLE BENEFIT TO TAMERYN. FORM 990, PART VI, SECTION A, LINE 6 THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. IS THE SOLE MEMBER OF THE ORGANIZATION AND ELECTS THE BOARD OF DIRECTORS. THERE ARE NO CLASSES OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. HAS THE POWER TO REMOVE DIRECTORS, TO FILL VACANCIES, AND TO INCREASE OR DECREASE THE SIZE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. HAS THE POWER TO REMOVE DIRECTORS, TO FILL VACANCIES, AND TO INCREASE OR DECREASE THE SIZE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WORKS WITH THE ORGANIZATION'S TAX ADVISOR (CPA FIRM) TO PREPARE THE FINANCIAL INFORMATION AND COMPILE THE DISCLOSURES REQUIRED OF THE FORM 990. UPON ITS COMPLETION, SENIOR MANAGEMENT PROVIDES A DRAFT OF THE FORM 990 TO THE BOARD OF DIRECTORS PRIOR TO ITS SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY VIA ANNUAL EXECUTION OF THE CONFLICT OF INTEREST POLICY. THIS CONFLICTS POLICY IS INTENDED TO SUPPLEMENT, BUT NOT REPLACE, ANY APPLICABLE STATE LAWS GOVERNING CONFLICTS OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE CORPORATIONS. THIS CONFLICTS POLICY HAS BEEN ADOPTED BY THE BOARD OF DIRECTORS OF MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. (MHS). THIS CONFLICTS POLICY SHALL APPLY WITH EQUAL FORCE TO ALL CORPORATIONS RELATED TO, OR AFFILIATED WITH, MHS. ON AN ANNUAL BASIS THE DIRECTORS COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE WHICH IS REVIEWED BY THE PRESIDENT'S OFFICE. IF A CONFLICT ARISES, THE INDIVIDUAL WOULD RECUSE THEMSELVES FROM ALL DISCUSSION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S SOLE MEMBER, MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. MAINTAINS AN EXECUTIVE COMMITTEE, WHICH AMONG OTHER THINGS, REVIEWS THE COMPENSATION AND TERMS OF THE AGREEMENT WITH ITS EXECUTIVE OFFICER. THE COMMITTEE REVIEWS THE COMPENSATION OF THE INDIVDIUAL IN RELATION TO THE SALARY LEVEL OF OTHER COMPARABLE POSITIONS IN THE MARKET AND THEIR PERFORMANCE. ONCE REASONABLE COMPENSATION IS DETERMINED, IT IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN BE FOUND ONLINE VIA THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 216,362. MANAGEMENT AND GENERAL EXPENSES 438,760. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 655,122. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,096. MANAGEMENT AND GENERAL EXPENSES 19,549. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,645. RECRUITMENT FEES: PROGRAM SERVICE EXPENSES 124,514. MANAGEMENT AND GENERAL EXPENSES 41,910. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 166,424. MEDICAL DIRECTOR FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,000. SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,537,677. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,537,677. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 225,271. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 225,271. INDIRECT CONTRACT LABOUR: PROGRAM SERVICE EXPENSES 440,196. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 440,196. FORM 990, PART XI, LINE 9: ADJUSTMENT TO MINIMUM PENSION LIABILITY 139,769. CHANGE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 5,178,200. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, AMENDED RETURN THIS RETURN IS BEING AMENDED BECAUSE, SUBSEQUENT TO THE FILING OF THE 2023 FORM 990, THE ORGANIZATION DISCOVERED THE EXISTENCE OF CERTAIN FUNDS HELD BY THE GRAND LODGE OF MASONS IN MASSACHUSETTS (THE GRAND LODGE) AND THE MASONIC EDUCATION AND CHARITY TRUST (ME&CT) WHICH WERE LEFT VIA A SERIES OF WILLS EXCLUSIVELY FOR THE BENEFIT OF THE MASONIC HOME, WHICH IS NOW BEING OPERATED AS THE OVERLOOK MASONIC HEALTH CENTER, INC. UPON REVIEW OF THE RELEVANT DOCUMENTS, IT WAS DETERMINED THAT THESE FUNDS SHOULD BE INCLUDED ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE ORGANIZATION AS BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS. AS A RESULT, THE FINANCIAL STATEMENTS WERE RESTATED, AND THE FORM 990 IS BEING AMENDED TO MATCH. FORM 990 PART X, LINE 16 AND LINE 33 BOTH INCREASED BY $28,903,822. FORM 990 PART XI, LINE 8 INCREASED BY $23,725,622 AND LINE 9 INCREASED BY $5,178,200. SCHEDULE D PART V, LINES 1A-1G (CURRENT YEAR COLUMN) AND PART IX BOTH INCREASED BY $28,903,822. SCHEDULE D PART V, LINE 2A-2C PERCENTAGES WERE UPDATED TO REFLECT THE BREAKOUT OF THE ADDITIONAL FUNDS HELD FOR THE ORGANIZATION'S BENEFIT. SCHEDULE D, PART XII, THE DISCLOSURE RELATED TO SCHEDULE D, PART V, LINE 4 WAS ALSO UPDATED TO REFLECT THIS CHANGE. MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515688 PARENT MA 501(C)(3) LINE 12C, III-FI N/A 0 OVERLOOK VISITING NURSES ASSOCIATION 88 MASONIC HOME ROAD CHARLTON MA 01507 043515687 VNA MA 501(C)(3) LINE 10 MASONIC HEALTH SYSTEM OF MASSACHUSETTS 0 OVERLOOK COMMUNITIES INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515686 RESIDENT & ASSISTED LIVING FACILITY MA 501(C)(3) LINE 10 MASONIC HEALTH SYSTEM OF MASSACHUSETTS 0 0 0 0 1 1 0 0 0 0 1 0 1 0 1 1 0 0 0 0 MASONIC HEALTH SYSTEM OF MASSACHUSETTS O 101987 CASH MASONIC HEALTH SYSTEM OF MASSACHUSETTS D 73753605 CASH OVERLOOK VISITING NURSE ASSOCIATION E 354437 CASH OVERLOOK VISITING NURSE ASSOCIATION D 5376595 CASH OVERLOOK VISITING NURSE ASSOCIATION J 165348 CASH OVERLOOK VISITING NURSE ASSOCIATION L 1024200 CASH OVERLOOK COMMUNITIES N 3587979 CASH OVERLOOK COMMUNITIES D 30640922 CASH OVERLOOK COMMUNITIES J 2607456 CASH OVERLOOK COMMUNITIES L 589200 CASH