2024-11-07T09:07:15-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2023-01-01 042106393 CATHOLIC MEMORIAL HOME INC CATH 5086798154 2446 HIGHLAND AVENUE FALL RIVER MA 02720 JOANNE ROQUE CEO 5086798154 2024-11-06 1 0 KATARZYNA O PADZIK P02268641 7819821001 2024-11-02 2023 2024-10-15 13:58:12Z JOANNE ROQUE 368 NORTH MAIN STREET FALL RIVER MA 02720 29348576 0 X WWW.DHFO.ORG X 1936 MA PROVIDES SKILLED NURSING AND REHABILITATIVE CARE FOR THE FRAIL AND THE ELDERLY. 9 9 362 10 0 0 2771145 2945643 22483044 25880856 242334 414302 223399 68284 25719922 29309085 0 0 0 0 15618128 15003868 0 0 0 7519847 8839833 23137975 23843701 2581947 5465384 25643888 27015477 3484654 3908445 22159234 23107032 X THE PURPOSE OF THE CORPORATION SHALL BE TO MAINTAIN AND OPERATE A NONPROFIT NURSING AND REHABILITATION CENTER FOR AGED AND INFIRMED PEOPLE, WITHOUT REGARD TO RACE, COLOR, CREED, OR NATIONAL ORIGIN. CONTINUED ON SCHEDULE OSUCH PROGRAMS SHALL BE CARRIED OUT IN COMPLIANCE WITH THE SOCIAL TEACHING OF THE ROMAN CATHOLIC CHURCH AS INTERPRETED, FROM TIME TO TIME, BY THE BISHOP OF THE DIOCESE OF FALL RIVER. 0 0 22289128 0 25943632 TO PROVIDE NURSING AND/OR REHABILITATION SERVICES TO THE AGED AND INFIRM FOR 80,812 PATIENT DAYS. 22289128 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 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 0 0 0 1 11 0 362 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 1 1 1 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MA X LAURA MITCHELL CFO 7743229812 368 NORTH MAIN STREET FALL RIVER MA 02720 X KARA E CREHAN NURSE MANAGER, RN 40.00 0.00 X 146743 0 10237 LISA CADIME ADMINISTRATOR 40.00 0.00 X 133411 0 35684 JESSICA COSTA NURSE MANAGER, RN 40.00 0.00 X 105125 0 9048 MICHELLE PEREIRA LPN CHARGE 40.00 0.00 X 104030 0 19517 CRYSTAL BENEVIDES NURSE MANAGER, RN 40.00 0.00 X 103131 0 3174 EDGAR M DA CUNHA M + PRES. & TREASURER (UNTIL 11/23) 1.00 4.00 X X 0 0 0 DAVID C FREDERICI M + CLERK 1.00 0.00 X X 0 0 0 KEVIN KILEY M + TREASURER (AS OF 11/23) 1.00 4.00 X X 0 0 0 JOANNE ROQUE CEO & DIRECTOR 1.00 4.00 X X 0 0 0 LAURA MITCHELL CFO & DIRECTOR 1.00 4.00 X X 0 0 0 JAY T MADDOCK M + DIRECTOR 1.00 0.00 X 0 0 0 RICHARD LAFRANCE DIRECTOR 1.00 0.00 X 0 0 0 CARL TABER DIRECTOR (AS OF 11/23) 1.00 4.00 X 0 0 0 BRIAN PONTILILO DIRECTOR (AS OF 11/23) 1.00 4.00 X 0 0 0 592440 0 77660 5 0 1 0 SYMBRIA REHAB INC 28100 TORCH PARKWAY WARRENVILLE IL 60555 THERAPY SERVICES 1245302 INTELYCARE INC 1250 HANCOCK ST 501N QUINCY MA 02169 NURSING SERVICES 1209837 CONNECTRN INC 203 CRESCENT ST SUITE 403 WALTHAM MA 02453 NURSING SERVICES 686636 DIOCESAN HEALTH FACILITIES 368 NORTH MAIN STREET FALL RIVER MA 02720 MANAGEMENT SERVICES 580000 BENTOB HEALTHCARE SOLUTIONS LLC 697 DAVOL STREET FALL RIVER MA 02720 NURSING SERVICES 455321 12 123312 2822331 2945643 RESIDENT SERVICE REVENUE 623000 25880856 25880856 25880856 392628 392628 55844 34170 21674 21674 21674 10829 5321 5508 5508 OTHER REVENUE 900099 62776 62776 62776 29309085 25943632 0 419810 X 12294028 11801761 492267 8400 8400 1802929 1738938 63991 898511 862601 35910 580000 580000 22856 22856 47034 47034 155 155 4676331 4633239 43092 15188 10822 4366 35428 3140 32288 538821 471468 67353 18162 1078 17084 24986 24986 304985 304985 13546 13546 SUPPLIES AND EXPENSES 1246814 1120992 125822 FOOD 619746 619746 USER FEE 580409 580409 LICENSES & DUES 88240 88240 27132 27132 23843701 22289128 1554573 0 1500 1500 10996914 11789344 1934965 3060290 37838 36909 102081 107715 13118143 10549782 2712482 2568361 9858108 9451358 25643888 27015477 2135471 2409966 208736 195519 1140447 1302960 3484654 3908445 X 18993566 16366539 3165668 6740493 22159234 23107032 25643888 27015477 X 5465384 814716 -5332302 X 0 1 X 1 0 X 142236 480862 108751 2771145 2945643 6448637 24035575 24109186 21912719 22483044 25880856 118421380 24177811 24590048 22021470 25254189 28826499 124870017 0 0 0 124870017 3094 18216 10578 242334 392628 666850 3094 18216 10578 242334 392628 666850 170669 4423335 842572 248382 73605 5758563 24351574 29031599 22874620 25744905 29292732 131295430 0.95110 0.94960 0.00510 0.00240 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 151,855. 2020 AMOUNT: $ 4,423,335. 2021 AMOUNT: $ 842,572. 2022 AMOUNT: $ 218,772. 2023 AMOUNT: $ 62,776. FUNDRAISING - 2019 AMOUNT: $ 18,814. 2022 AMOUNT: $ 29,610. 2023 AMOUNT: $ 10,829. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 155 155 0 PART II-B, LINE 1: DURING 2023, THE ORGANIZATION PAID MEMBERSHIP DUES TO CATHOLIC HEALTH ASSOCIATION OF THE UNITED STATES, OF WHICH $155 WAS THE PORTION RELATED TO LOBBYING. 3150968 2761976 812849 6725793 2821280 1169976 -840288 3150968 2595484 225796 2821280 2323084 272400 2595484 1991449 331635 2323084 1.00000 1 0 713404 713404 9047184 7700339 1346845 2702653 2285349 417304 654902 564094 90808 2568361 DUE FROM AFFILIATES 2571530 BENEFICIAL INTEREST IN PERPETUAL TR 6782256 CONSTRUCTION IN PROGRESS 97572 9451358 UNSECURED LOAN PAYABLE TO RELATED PARTY 973784 DUE TO THIRD-PARTY PAYOR AND RESIDENTS 236375 CUSTODIAL FUNDS 92801 1302960 X 24791499 814716 -5332302 -4517586 29309085 0 29309085 23843701 0 23843701 0 23843701 PART X, LINE 2: THE HOME IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS GENERALLY EXEMPT FROM FEDERAL AND STATE CORPORATE INCOME TAXES ON RELATED INCOME. THE HOME FOLLOWS THE PROVISIONS OF THE INCOME TAX ACCOUNTING STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THESE PROVISIONS HAVE NO MATERIAL IMPACT ON THE HOME'S FINANCIAL STATEMENTS. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES IN ACCORDANCE WITH PRESCRIBED STATUTES. THE HOME HAS NOT BEEN EXAMINED FOR ANY OPEN YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRANSFER OF NET ASSETS WITHOUT DONOR RESTRICTIONS -4,623,052. CREDIT LOAN LOSSES - DUE FROM AFFILIATE -709,250. PART V, LINE 4: THE HOME'S ENDOWMENT FUNDS ARE THE ESTIMATED FAIR VALUE OF ITS BENEFICIAL INTEREST IN PERPETUAL TRUSTS. THE INCOME DERIVED FROM THE INVESTMENT IN THE PERPETUAL TRUSTS WILL BE USED TO SUPPORT THE OPERATIONS OF THE NURSING HOME. 0 0 0 0 0 0 0 0 0 KARA E CREHAN NURSE MANAGER, RN 146743 0 0 0 0 0 0 0 10237 0 156980 0 0 0 LISA CADIME ADMINISTRATOR 133411 0 0 0 0 0 0 0 35684 0 169095 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 MOST REVEREND EDGAR DA CUNHA, REVEREND DAVID C. FREDERICI, VERY REVEREND JAY T. MADDOCK, RICHARD LAFRANCE, KEVIN KILEY, JOANNE ROQUE AND LAURA MITCHELL HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATED MANAGEMENT DUTIES TO THE DIOCESAN HEALTH FACILITIES OFFICE. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED AND RESTATED ITS BYLAWS AS OF NOVEMBER 21, 2023. THE SIGNIFICANT CHANGES TO ITS BYLAWS ARE AS FOLLOWS: - THE RESTATED BYLAWS EXPRESSLY INCLUDE THE ORGANIZATION'S EXEMPT PURPOSES AS STATED ON FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION. THE PREVIOUS BYLAWS DID NOT EXPRESSLY STATE THE EXEMPT PURPOSES OR MISSION OF THE ORGANIZATION. THERE HAS BEEN NO CHANGE TO THE MISSION THAT WAS PREVIOUSLY REPORTED TO AND APPROVED BY THE IRS. - THE RESTATED BYLAWS SET A LIMIT OF FIVE VOTING MEMBERS AND UP TO ELEVEN VOTING DIRECTORS IN FOUR CLASSES. THE PREVIOUS BYLAWS DID NOT LIMIT THE NUMBER OF VOTING MEMBERS AND LIMITED THE NUMBER OF VOTING DIRECTORS TO TEN. - THE RESTATED BYLAWS STATE THE OFFICERS SHALL BE DRAWN FROM THE MEMBERS AND CONSIST OF 1) THE PRESIDENT, WHO SHALL BE THE BISHOP OF THE DIOCESE OF FALL RIVER, 2) THE TREASURER, WHO SHALL BE APPOINTED BY THE BISHOP AND 3) THE CLERK, WHO SHALL BE APPOINTED BY THE BISHOP, AND WHO SHALL BE A RESIDENT OF THE COMMONWEALTH OF MASSACHUSETTS. NO PERSON SHALL HOLD MORE THAN ONE OFFICE. ADDITIONAL OFFICER POSITIONS SHALL NEITHER BE CONSIDERED MEMBERS NOR BE ENTITLED TO ANY VOTING RIGHTS. THE PREVIOUS BYLAWS ALLOWED FOR A PERSON TO HOLD MORE THAN ONE OFFICE AND INCLUDED 1) A PRESIDENT WHO SHALL ALSO SERVE AS CHAIRMAN, 2) A VICE-PRESIDENT WHO SHALL ALSO SERVE AS VICE-CHAIRMAN, 3) TREASURER, 4) SECRETARY AND 5) SUCH OTHER OFFICERS, IF ANY, AS THE MEMBERS MAY DETERMINE. - THE RESTATED BYLAWS STATE THAT IT SHALL BE THE RESPONSIBILITY OF THE PRESIDENT TO ENGAGE A CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION. THE PREVIOUS BYLAWS STATED THAT THE PRESIDENT SHALL BE THE CHIEF EXECUTIVE OFFICER OF THE CORPORATION. - THE RESTATED BYLAWS DETAIL THE NUMBER AND METHOD OF SELECTION OF THE MEMBERS AS WELL AS THE POWERS AND ROLES OF THE MEMBERS. THE COMPOSITION OF THE MEMBERS IS REFLECTED IN FORM 990, PART VI, SECTION A, LINE 6. THE PREVIOUS BYLAWS STATED THAT THE MEMBERS WERE APPOINTED FROM TIME TO TIME BY THE PRESIDENT WHO FIXED THE NUMBER OF MEMBERS. - THE RESTATED BYLAWS CONTAIN THE DISSOLUTION PROVISION REQUIRED UNDER SECTION 501(C)(3) WHILE THE PREVIOUS BYLAWS DID NOT CONTAIN A DISSOLUTION PROVISION. THE DISSOLUTION CLAUSE WAS PREVIOUSLY CONTAINED IN THE ARTICLES OF ORGANIZATION . - THE RESTATED BYLAWS STATE THAT COMPENSATION OF DIRECTORS IS NOT ALLOWED FOR THEIR SERVICES AS DIRECTORS, EXCEPT THAT DIRECTORS MAY BE REIMBURSED FOR ACTUAL EXPENSES INCURRED IN SERVING AS A BOARD MEMBER. DIRECTORS MAY BE COMPENSATED FOR SERVING THE ORGANIZATION IN OTHER CAPACITIES. THE PREVIOUS BYLAWS ALLOWED FOR COMPENSATION OF DIRECTORS FOR THEIR SERVICES. - THE RESTATED BYLAWS INCLUDE THE CONFLICT OF INTEREST. THE PREVIOUS BYLAWS DID NOT INCLUDE THE CONFLICT OF INTEREST POLICY. - THE RESTATED BYLAWS ALLOW FOR THE CREATION OF STANDING OR SPECIAL COMMITTEES THAT MAY BE DELEGATED BOARD AUTHORITY. NO SUCH COMMITTEES WERE IN PLACE DURING THE TAX YEAR. THE PREVIOUS BYLAWS DID NOT INCLUDE ANY PROVISIONS FOR COMMITTEES WITH BOARD DELEGATED AUTHORITY. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. THE ORGANIZATION SHALL HAVE NO MORE THAN FIVE VOTING MEMBERS WHICH SHALL BE: 1) THE BISHOP OF THE DIOCESE OF FALL RIVER AND 2) NO MORE THAN FOUR OTHER INDIVIDUALS APPOINTED IN THE SOLE DISCRETION OF THE BISHOP. THE BISHOP AND THE MEMBERS APPOINTED BY THE BISHOP SHALL SERVE AS EX OFFICIO VOTING DIRECTORS ON THE BOARD OF DIRECTORS FOR SUCH TIME AS THEY REMAIN MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEE MEETINGS WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY HELD DURING 2023. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY TAX ADVISORS OF A NATIONAL ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE CFO OF THE MANAGEMENT COMPANY REVIEWS AND APPROVES THE 990. THEN THE CEO REVIEWS AND SIGNS THE 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE CHAIR OF THE BOARD OF DIRECTORS AND THE CEO. WHEN A CONFLICT ARISES IT WILL BE BROUGHT TO THE ATTENTION OF THE PRESIDENT OF THE BOARD WHO WILL THEN EVALUATE THE CONFLICT AND DETERMINE A RESOLUTION WITH THE REMAINING BOARD MEMBERS THAT ARE NOT INVOLVED IN THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING THE COMPENSATION OF ANY KEY EMPLOYEE AND THE TOP MANAGEMENT OFFICIAL (THE ADMINISTRATOR) INVOLVES EXAMINING SIMILAR SALARIES OF OTHER EMPLOYEES IN SIMILAR POSITIONS IN OTHER NURSING HOME FACILITIES. THIS PROCESS WAS LAST COMPLETED IN DECEMBER, 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G HEALTHCARE PURCHASE SERVICES: PROGRAM SERVICE EXPENSES 4,633,239. MANAGEMENT AND GENERAL EXPENSES 43,092. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,676,331. FORM 990, PART XI, LINE 9: CREDIT LOAN LOSSES - DUE FROM AFFILIATES -709,250. TRANSFERS OF NET ASSETS WITHOUT DONOR RESTRICTIONS -4,623,052. MADONNA MANOR INC 85 NORTH WASHINGTON STREET NORTH ATTLEBORO MA 02760 042596550 SKILLED NURSING FACILITY MA 501(C)(3) LINE 9 0 MARIAN MANOR INC 33 SUMMER STREET TAUNTON MA 02780 042277710 SKILLED NURSING FACILITY MA 501(C)(3) LINE 9 0 OUR LADY'S HAVEN OF FAIRHAVEN INC 71 CENTER STREET FAIRHAVEN MA 02719 042106632 SKILLED NURSING FACILITY MA 501(C)(3) LINE 9 0 SACRED HEART HOME 359 SUMMER STREET NEW BEDFORD MA 02740 042140119 SKILLED NURSING FACILITY MA 501(C)(3) LINE 9 0 ROMAN CATHOLIC BISHOP OF FALL RIVER 450 HIGHLAND AVENUE FALL RIVER MA 02720 043000709 RELIGIOUS ORGANIZATION MA 501(C)(3) LINE 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 1 1 1 0 0 OFFICE OF DIOCESAN HEALTH FACILITIES D 1419233 COST OF SERVICES PROVIDED MARIAN MANOR INC D 1355113 COST OF SERVICES PROVIDED ROMAN CATHOLIC BISHOP OF FALL RIVER P 1163908 ACTUAL AMOUNT PAID ROMAN CATHOLIC BISHOP OF FALL RIVER E 973784 COST OF SERVICES PURCHASED MADONNA MANOR INC D 671379 COST OF SERVICES PROVIDED OFFICE OF DIOCESAN HEALTH FACILITIES M 580000 COST OF SERVICES PURCHASED ROMAN CATHOLIC BISHOP OF FALL RIVER P 458340 ACTUAL AMOUNT PAID OUR LADYS HAVEN OF FAIRHAVEN INC D 105210 COST OF SERVICES PROVIDED SACRED HEART HOME INC M 86299 COST OF SERVICES PURCHASED