2025-01-27T08:07:03-06:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 66 HUDSON BLVD E SUITE 2200 NEW YORK NY 10001 990 2023-10-01 060646771 ODD FELLOWS HOME OF CONNECTICUT INC ODDF 8604457478 235 LESTERTOWN ROAD GROTON CT 06340 LIISA LIVINGSTON CHIEF FINANCIAL OFFICER 8604457478 2025-01-23 1 1 MARY-EVELYN ANTONETTI P00431862 2126976900 2025-01-23 2023 2025-03-06 01:10:19Z FAIRVIEW WILLIAM NELSON 235 LESTERTOWN ROAD GROTON CT 06340 16155701 0 X WWW.FAIRVIEWCT.ORG X 1892 CT PROVIDE OUR RESIDENTS WITH THE BEST NURSING CARE AND REHABILITATION SERVICES WHILE ENHANCING THE QUALITY OF THEIR LIFE IN A DIGNIFIED ATMOSPHERE BY USING THE SKILLS AND COMPASSION OF OUR STAFF AND UTILIZING THE LATEST ADVANCES IN TECHNOLOGY. WE ALSO PROVIDE ACTIVE HOUSING FOR INDEPENDENT RESIDENTS OVER FIFTY FIVE. 15 14 271 14 0 0 114187 38971 14435854 15976775 3679 47575 546676 92380 15100396 16155701 0 0 0 0 8790444 9720823 0 0 405 7781407 7707877 16571851 17428700 -1471455 -1272999 28163175 28732430 31585452 33495205 -3422277 -4762775 X PROVIDE OUR RESIDENTS WITH THE BEST NURSING CARE AND REHABILITATION SERVICES WHILE ENHANCING THE QUALITY OF THEIR LIFE IN A DIGNIFIED ATMOSPHERE BY USING THE SKILLS AND COMPASSION OF OUR STAFF AND UTILIZING THE LATEST ADVANCES IN TECHNOLOGY. WE ALSO PROVIDE ACTIVE HOUSING FOR INDEPENDENT RESIDENTS OVER FIFTY FIVE. 0 0 11024995 13736175 NURSING: FAIRVIEW IS A PREMIER NOT-FOR-PROFIT SKILLED NURSING FACILITY THAT PROVIDES 24 HOUR NURSING, SUB-ACUTE, HOSPICE AND REHABILITATIVE SERVICES. OUR NURSING STAFF RECEIVES CONTINUING EDUCATION TO ADVANCE SKILLS AND UPGRADE THEIR CLINICAL KNOWLEDGE BASE. OUR SUB-ACUTE PROGRAM PROVIDES COMPREHENSIVE INPATIENT REHABILITATION THERAPY FOLLOWING SURGERY OR A DEBILITATING ILLNESS. THERAPISTS TAKE INTO CONSIDERATION THE AGE AND FRAILTY OF PATIENTS AND INDIVIDUALIZE THEIR PROGRAMS TO LET PATIENTS WORK AT THEIR OWN PACE, ENABLING THEM TO REACH THEIR FULL PHYSICAL POTENTIAL. 977064 360110 REHABILITATIVE SERVICES: FAIRVIEW'S REHABILITATION SERVICES INCLUDE LICENSED, PROFESSIONAL PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS TO PROVIDE SHORT AND LONG TERM REHABILITATION PROGRAMS DESIGNED BY OUR MULTIDISCIPLINARY TEAM. GOALS ARE DISCUSSED WITH THE RESIDENTS AND THEIR FAMILIES TO ASSURE OPTIMAL OUTCOMES. 2824353 1967401 INDEPENDENT LIVING: FELLOWSHIP MANOR AND THAMES EDGE ARE DESIGNED AS INDEPENDENT LIVING COMMUNITIES FOR INDIVIDUALS 55 OR OLDER. THESE COMMUNITIES ALLOW RESIDENTS TO MAINTAIN THEIR PRESENT LIVING STYLE BUT WITH ADDED CONVENIENCES. THE COMMUNITIES ARE OCCUPIED BY THOSE WHO ARE ABLE TO MAINTAIN AND PROVIDE FOR THEMSELVES. THE ORGANIZATION OFFERS EMERGENCY NURSING SERVICES, MEALS AT THE ONSITE RESTAURANT, MONTHLY OUTINGS, TRANSPORTATION AND HOUSEKEEPING AT ADDITIONAL COSTS. 14826412 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 50 0 1 271 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X WILLIAM NELSON 8604457478 235 LESTERTOWN ROAD GROTON CT 06340 EDITH KALIN PRESIDENT 1.00 0.50 X X 0 0 0 VINCENT BRAUCCI 1ST VICE PRESIDENT 1.00 0.50 X X 0 0 0 BRYAN KING 2ND VICE PRESIDENT 1.00 0.25 X X 0 0 0 LUCILLE KUTZ SECRETARY 1.00 0.50 X X 0 15600 0 BARBARA MCLAREN TREASURER 1.00 0.25 X X 0 0 0 MILLIS BUCKLEY ASSISTANT SECRETARY 1.00 0.25 X X 0 0 0 NELSON DOYLE ASSISTANT TREASURER 1.00 0.50 X X 0 0 0 ROBERT PIEL CHAPLAIN 1.00 0.50 X X 0 0 0 HANK LUCAS JR PAST PRESIDENT 1.00 0.00 X X 0 0 0 WARREN SMITH DIRECTOR 1.00 0.00 X 0 0 0 STEVEN GIUFFRE DIRECTOR 1.00 1.50 X 0 0 0 ELAINE NEAL-SAKOCIOUS DIRECTOR 1.00 0.25 X 0 0 0 LINDA STEIN DIRECTOR 1.00 0.50 X 0 0 0 BARRY PINKOWITZ DIRECTOR 1.00 0.50 X 0 0 0 MARY SEPOWITZ DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM NELSON CEO 40.00 2.00 X 222648 0 9546 LIISA LIVINGSTON CFO 40.00 2.00 X 166354 0 24588 KELLY GIGLIOTTI DIRECTOR OF NURSING 40.00 0.00 X 134123 0 5945 EMILY MALONE ASSISTANT DIRECTOR OF NURSING 40.00 0.00 X 117226 0 5224 JENNYVIE REPUBLICA REGISTERED NURSE 40.00 0.00 X 107875 0 13623 EDITHA PHEE REGISTERED NURSE 40.00 0.00 X 104348 0 30012 KAREY MONTGOMERY SPEECH LANGUAGE PATHOLOGIST 40.00 0.00 X 111882 0 10224 964456 15600 99162 10 0 1 0 UNIDINE CORPORATION 1000 WASHINGTON ST 510 BOSTON MA 02118 FOOD SERVICE PROVIDER 1050295 ASCENDO HEALTHCARE STAFFING LLC 500 WEST CYPRESS CREEK ROAD SUITE FORT LAUDERDALE FL 33309 TEMPORARY NURSING STAFF 137349 NEW ENGLAND MECHANICAL 70 FOSTER RD WATERFORD CT 06385 REPAIRS AND MAINTENANCE 121057 3 12876 26095 38971 SKILLED NURSING 623000 13736176 13736176 INDEPENDENT LIVING 623000 1880489 1880489 REHAB 623000 360110 360110 15976775 44996 44996 2579 0 2579 2579 2579 BISTRO INCOME 900099 74898 74898 MISCELLANEOUS 900099 17482 12013 5469 92380 16155701 16063686 0 53044 550938 133564 417374 7825641 7753980 71661 130906 128431 2475 608029 596529 11500 605309 597653 7656 47558 47558 64161 64161 1459 1459 751964 726236 25549 179 174264 174264 24800 1078 23712 10 131538 122210 9328 876109 837375 38734 11112 5763 5349 9696 9144 552 1089340 1089340 1659015 1587980 71035 378865 169656 208993 216 MEDICAL SUPPLIES 700310 688328 11982 PROVIDER TAX 591860 591860 LOSS ON DEFERRED FINANC 462563 462563 FOOD EXPENSE 359867 359867 373396 342494 30902 17428700 14826412 2601883 405 1495036 870955 87846 1974032 789376 842535 152451 134290 52213148 27634270 24424179 24578878 260002 331740 954285 0 28163175 28732430 891496 1853973 1813311 1961742 16541612 17397955 47030 26595 3618 252337 186666 0 12101719 12002603 31585452 33495205 X -3446174 -4800642 23897 37867 -3422277 -4762775 28163175 28732430 X -1272999 63785 -131284 X X 0 1 X 1 0 X 476972 2611753 200027 114187 38971 3441910 14695765 14276874 14018571 14923528 16063686 73978424 15172737 16888627 14218598 15037715 16102657 77420334 0 287479 287479 287479 287479 77132855 686 1233 2190 6468 44996 55573 686 1233 2190 6468 44996 55573 7416 32948 59002 5469 104835 15173423 16897276 14253736 15103185 16153122 77580742 0.99420 0.99800 0.00070 0.00020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 7,416. 2021 AMOUNT: $ 32,948. 2022 AMOUNT: $ 59,002. 2023 AMOUNT: $ 5,469. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2284616 2284616 44891136 25295435 19595701 2929165 2338835 590330 2108231 2108231 24578878 DUE TO AFFILIATES 2739169 ENTRANCE FEES REFUND PAYABLE 9263434 12002603 X PART IV, LINE 2B: ODD FELLOWS HOME OF CONNECTICUT, INC. MAINTAINS A PATIENT TRUST FUND ACCOUNT ON BEHALF OF THE RESIDENTS. RESIDENTS MAY CHOOSE TO DEPOSIT FUNDS INTO THE ACCOUNT AND WITHDRAW FUNDS FOR PERSONAL USE AT THEIR DISCRETION. PART X, LINE 2: THE FOLLOWING IS AN EXCERPT FROM NOTE 1 OF THE FINANCIAL STATEMENTS: (ODD FELLOWS) HEALTHCARE, HOME, AND FAITH ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS PUBLIC CHARITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE 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 SEPTEMBER 30, 2024 AND 2023, 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. X X X 0 0 0 0 0 0 0 1 0 WILLIAM NELSON CEO 222648 0 0 0 0 0 8898 0 648 0 232194 0 0 0 LIISA LIVINGSTON CFO 161354 0 5000 0 0 0 5585 0 19003 0 190942 0 0 0 PART I, LINE 7 THE CFO RECEIVED A DISCRETIONARY BONUS BASED ON PERFORMANCE, WHICH WAS APPROVED BY THE CEO. A STATE OF CONNECTICUT HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 060806186 2024-06-27 19100000 DEBT REPMT&CAPEX 0 0 0 A 19100000 314614 1649944 16691311 444131 0 0 0 1 A 0 0 1 1 0 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 PART II, LINE 11: THE OTHER SPENT PROCEEDS AMOUNT WAS USED TO REFINANCE A PRIOR DEBT WITH CHELSEA GROTON BANK. PART III, LINE 3B TAX EXEMPT BONDS WERE ISSUED DURING FISCAL YEAR ENDED SEPTEMBER 30, 2024. THE ORGANIZATION ENGAGED BOND COUNSEL. THE ORGANIZATION BELIEVES THE MANAGEMENT CONTRACTS DO NOT CREATE PRIVATE BUSINESS USE SINCE THEY MEET THE SAFE HARBOR. FORM 990, PART VI, SECTION A, LINE 6 ODD FELLOWS HEALTHCARE, INC. IS THE SOLE MEMBER OF ODD FELLOWS HOME OF CONNECTICUT, INC. FORM 990, PART VI, SECTION A, LINE 7A ODD FELLOWS HEALTHCARE, INC. IS THE SOLE MEMBER OF ODD FELLOWS HOME OF CONNECTICUT, INC. AND HAS THE POWER TO ELECT/APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO ARTICLE II OF THE BY-LAWS, EACH OF THE FOLLOWING MATTERS SHALL REQUIRE THE APPROVAL OF THE SOLE MEMBER: (A) ADOPTION OF THE HOME'S ANNUAL BUDGET FOR ANTICIPATED REVENUES AND EXPENDITURES, BOTH OPERATING AND CAPITAL; (B) UNLESS ADOPTED AS PART OF THE HOME'S ANNUAL BUDGET: (1)THE SALE, LEASE, EXCHANGE OR OTHER TRANSFER OR DISPOSITION OF ANY OF THE HOME'S OPERATING OR CAPITAL ASSETS, VALUED AT MORE THAN TWENTY-FIVE PERCENT FO THE AGGREGATE VALUE OF ITS OPERATING OR CAPITAL ASSETS; (II) THE MORTGAGE, PLEDGE OR OTHER ENCUMBRANCE OF ANY OF THE HOME'S PROPERTY OR ASSETS OR ANY NATURE THAT IS NOT IN CONNECTION WITH A PLANNED GIVING OR OTHER CHARITABLE ARRANGEMENT, INCLUDING BUT NOT LIMITED TO THE HOME'S ISSUANCE OF CHARITABLE GIFT ANNUNITIES; (III) THE INCURRENCE BY THE HOME OF INDEBTEDNESS FOR BORROWED MONEY IN EXCESS OF TEN PERCENT OF THE HOME'S BUDGETED GROSS INCOME, OR THE ISSUANCE BY THE HOME OF A GUARANTY OR OTHER UNDERTAKING TO BECOME OBLIGATED FOR ANY DEBT OR OBLIGATION OF ANY PARTY IN EXCESS OF TEN PERCENT OF THE HOME'S BUDGETED GROSS INCOME OTHER THAN IN CONNECTION WITH A PLANNED GIVING OR OTHER CHARITABLE ARRANGEMENT; (IV) PURCHASE BY THE HOME OF OPERATING OR CAPITAL ASSETS IN EXCESS OF FIVE PERCENT OF THE HOME'S BUDGETED GROSS INCOME UNLESS REQUIRED BY AN EMERGENCY; (C) ANY AMENDMENT OR REPEAL OF ANY PROVISION OF THE BYLAWS OF THE HOME; (D) ANY CHANGE IN THE PURPOSES OR MISSION OF THE HOME; (E) ANY MERGER INVOLVING THE HOME; (F) THE DISSOLUTION OF THE HOME; (G) PARTICIPATION BY THE HOME IN ANY JOINT VENTURE, PARTNERSHIP OR SIMILAR ACTIVITY; (H) ENGAGING IN ANY TRANSACTION IN WHICH THE HOME BECOMES A SHAREHOLDER, MEMBER OR EQUITY OWNER OF A CORPORATION, LIMITED LIABILITY COMPANY OR OTHER ENTITY OR OTHER ENTITY (OTHER THAN AS A PASSIVE INVESTMENT THAT IS PART OF THE HOME'S INVESTMENT PORTFOLIO); AND (I) ANY AMENDMENT OR REPEAL OF ANY PROVISION OF THE CERTIFICATE OF INCORPORATION OF THE HOME. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER PRIOR TO FILING. A FINAL COPY OF THE FILED FORM IS AVAILABLE TO MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH CONFLICT OF INTEREST POLICIES ARE MONITORED QUARTERLY AT CORPORATE COMPLIANCE MEETINGS AND THE MINUTES OF THOSE MEETINGS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. AN ANNUAL REPORT IS ALSO SUBMITTED TO THE BOARD FOR THEIR APPROVAL ON CONFLICT OF INTEREST AND CORPORATE COMPLIANCE POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, AN EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR THE CEO ADMINISTRATOR. COMPENSATION IS DETERMINED BY COMPARING SALARIES OF OTHER SIMILAR NON-PROFIT ORGANIZATIONS FOR THIS POSITION AND REVIEW OF PERFORMANCE. THE DELIBERATION AND DECISION REGARDING REVIEW AND APPROVAL OF COMPENSATION IS DOCUMENTED. THE BOARD PRESIDENT REVIEWS AND APPROVES COMPENSATION OF OFFICERS AND KEY EMPLOYEES BASED ON REVIEW OF INDUSTRY DATA. THE DECISION IS DOCUMENTED AND FORWARDED TO THE HUMAN RESOURCES DEPARTMENT FOR THEIR FILES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR MARKET VALUE OF INTEREST RATE SWAP -131,284. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ODD FELLOWS HEALTHCARE 235 LESTERTOWN ROAD GROTON CT 06340 262507180 MANAGEMENT, HEALTHCARE CT 501(C)(3) LINE 12A, I N/A 0 ODD FELLOWS FAITH HOPE AND CHARITY FUND 235 LESTERTOWN ROAD GROTON CT 06340 262507307 SOLICIT GIFTS GRANTS AND CONTRIBUTIONS CT 501(C)(3) LINE 12B, II ODD FELLOWS HEALTHCARE INC 1 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 1 1 0 FORM 990, SCHEDULE R, PART II, COLUMN G: THE ORGANIZATION AND ITS SUPPORTED ORGANIZATION ARE COMMONLY CONTROLLED. BOTH ORGANIZATIONS HAVE THE SAME TOP MANAGEMENT OFFICIALS. ODD FELLOWS HOME DBA FAIRVIEW ("FAIRVIEW") HAS 15 MEMBERS ON THEIR BOARD. SEVEN OF THE TEN DIRECTORS OF ODD FELLOWS FAITH, HOPE AND CHARITY ARE ALSO DIRECTORS OF FAIRVIEW.