2021-08-16T09:33:23-05:00 2020-09-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2019-10-01 464656008 Masonicare at Mystic Inc MASO 8604152500 PO Box 70 Wallingford CT 06492 STEVEN D BEAULIEU CFO 2021-08-16 true RACHEL SPURLOCK P00520729 5023263996 2019 2022-09-23 18:48:47Z LAUREN DUBUQUE PO Box 70 Wallingford CT 06492 146000 false X WWW.MASONICARE.ORG X 2014 CT Masonicare at Mystic Inc (MAM) was formed on Jan. 8, 2014 as a Connecticut non-stock 501(c)(3) corporation for the purpose of serving as an owner and as the manager of Senior Living by Masonicare, LLC (SLM). MAM has received notification from the Internal Revenue Service (dated March 25, 2015) that the corporation is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that the corporation is a public charity under Code Section 509(a)(2). SLM was formed as a Connecticut Limited Liability Company for the purpose of acquiring property in order to provide assisted living (including memory care assisted living) and independent living to the elderly. On the book basis for the fiscal year ended September 30, 2020 MAM owns 88.4% of SLM with the remaining 11.6% owned by Mystic Senior LIving Associates, LLC. The 179 unit assisted living facility in Mystic, Connecticut, opened in November 2016. 15 15 151 16 0 0 0 0 235786 146000 0 0 0 0 235786 146000 0 0 0 0 0 0 0 0 0 949627 547913 949627 547913 -713841 -401913 29031653 29194329 25708431 25851801 3323222 3342528 Masonicare at Mystic Inc (MAM) was formed on Jan. 8, 2014 as a Connecticut non-stock 501(c)(3) corporation for the purpose of serving as an owner and as the manager of Senior Living at Masonicare, LLC (SLM). MAM has received notification from the Internal Revenue Service (dated March 25, 2015) that the corporation is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that the corporation is a public charity under Code Section 509(a)(2). SLM was formed as a Connecticut Limited Liability Company for the purpose of acquiring property in order to provide assisted living (including memory care assisted living) and independent living to the elderly. On the book basis for the fiscal year ended September 30, 2020 MAM owns 88.4% of SLM with the remaining 11.6% owned by Mystic Senior Living Associates, LLC. The 179 unit assisted living facility in Mystic, Connecticut, opened in November 2016. false false 401913 146000 Masonicare at Mystic, Inc. provides management services to Senior Living by Masonicare, LLC (SLM). SLM is an affiliate that is jointly owned with Mystic Senior Living Associates, LLC. SLM provides assisted living (including memory care assisted living) and independent living to the elderly. The facility includes 100 independent living apartments. The occupancy percentage for the fiscal year ending September 2020 was 97.8%. In addition, the facility has 79 assisted living apartments. The occupancy percentage for the fiscal year ending September 2020 was 60.3%. 401913 true false false true false false false false true false false true false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 31 0 true 151 true false false false false false false false false false false false false X 15 15 false false false false true true true true false false false true true true true true true false false true true X STEVEN D BEAULIEU 2036787857 22 MASONIC AVENUE WALLINGFORD CT 06492 Janet S Berry Secretary 1.0 6.0 X X 0 0 0 Newton Buckner Treasurer 1.0 7.0 X X 0 0 0 Robert F Polito Jr Chairman 1.0 7.0 X X 0 0 0 William R Deickler Vice Chairman 1.0 6.0 X X 0 0 0 Bruce R Bellmore Director (effective 03/27/20) 1.0 7.0 X 0 0 0 Christopher J Earle Director 1.0 7.0 X 0 0 0 David A Gessert Director 1.0 6.0 X 0 0 0 Francis X Conlon Director 1.0 6.0 X 0 0 0 Howard W Orr Director 1.0 7.0 X 0 0 0 Melvin E Johnson Director (thru 03/27/20) 1.0 6.0 X 0 0 0 Robert J Furce Director 1.0 6.0 X 0 0 0 Sherwin M Borsuk MD Director 1.0 6.0 X 0 0 0 Stephen W Petri III Director 1.0 6.0 X 0 0 0 Susan Koty Director 1.0 6.0 X 0 0 0 Thaddeus M Stewart Director 1.0 6.0 X 0 0 0 William E Bohman Director 1.0 6.0 X 0 0 0 James R Rude CFO, Assistant Treasuer 1.0 47.0 X 0 326969 38667 Jon-Paul Venoit President and CEO, Assistant Secretary 1.0 47.0 X 0 754890 45711 Lauren Dubuque Executive Director Senior Living by Masonicare (effective 11/10/19) 40.0 0 X 98657 0 14921 Peter Morris Vice President of Residential Services 8.0 32.0 X 122512 47310 37321 Hilde Sager Former Director / Vice President of Residential Service 0.0 0.0 X 0 37649 4414 Mark Garilli Former Chief Operating Officer 0.0 0.0 X 0 105855 8771 221169 1272673 149805 1 true true false MORRISON MANAGEMENT SPECIALISTS INC PO BOX 102289 ATLANTA GA 30268 Dietary Services 725882 MAKIARIS MEDIA SERVICES 101 Centerpoint Drive Middletown CT 06457 Media Services 121069 2 0 Management Fees 623000 146000 146000 0 0 0 0 146000 0 0 0 0 0 0 0 0 0 146000 146000 0 0 X 146000 0 146000 0 401913 401913 0 0 0 0 547913 401913 146000 0 160547 339601 0 0 0 0 23629 9058 0 0 0 0 0 28845670 28845670 1807 0 29031653 29194329 114681 258051 0 0 25593750 25593750 25708431 25851801 X 3323222 3342528 3323222 3342528 29031653 29194329 X -401913 421219 X false true X true false X 0 0 129907 231850 235786 146000 743543 0 0 0 0 129907 231850 235786 146000 743543 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 743543 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 129907 231850 235786 146000 743543 X false false false false false false false false true 753 753 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Masonicare at Mystic paid membership dues to LeadingAge Connecticut for the fiscal year ended September 30, 2020, $753 of the membership dues paid was used for lobbying on issues relevant to the Organization's exempt purpose. 84052687 574456 610214 170327 182178 84884852 84388408 737160 -937362 127004 8515 84052687 83999562 90734 823968 108031 417825 84388408 81951634 113749 2055426 104759 16488 83999562 81376566 276087 403895 60860 44054 81951634 0.0 0.9616 0.0384 false true true SENIOR LIVING BY MASONICARE, LLC 28845670 C 28845670 LT DEBT - DUE MASONICARE AT ASHLAR VILLAGE 25593750 25593750 X Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment funds are used to support the philanthropic mission and activities of Masonicare Corporation and its affiliates. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Masonicare accounts for uncertain tax positions in accordance with certain provisions of FASB ASC 740, which provides a framework for how companies should recognize, measure, present and disclose uncertain tax positions in their consolidated financial statements. Under FASB ASC 740, Masonicare may recognize the tax benefit from an uncertain tax position only it if is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Masonicare did not record any unrecognized tax benefits for the years ended September 30, 2020 and 2019. Masonicare anticipates that it will not have a change in unrecognized tax benefits during the next twelve months that would have a material impact on the consolidated financial statements. All U.S. federal tax years from fiscal 2017 onwards are eligible for audit by the IRS. true true false false false false false true false Hilde Sager Former Director / Vice President of Residential Service 0 37582 0 0 0 67 0 753 0 3661 0 42063 0 0 Mark Garilli Former Chief Operating Officer 0 66560 0 0 0 39295 0 1177 0 7594 0 114626 0 0 Peter Morris Vice President of Residential Services 104701 47310 17500 0 311 0 831 0 27406 9084 150749 56394 0 0 James R Rude CFO, Assistant Treasuer 0 324862 0 0 0 2107 0 9713 0 28954 0 365636 0 0 Jon-Paul Venoit President and CEO, Assistant Secretary 0 605358 0 0 0 149532 0 10351 0 35360 0 800601 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The organizations CEO, Jon-Paul Venoit, is compensated by a related organization, Masonicare Corporation which uses the following methods to establish his compensation; Compensation Committee, Independent Compensation Consultant, Compensation Survey or Study, and Approval by the Board or Compensation Committee. Schedule J, Part I, Line 4a Severance or change-of-control payment Certain executives are eligible to receive severance payments upon termination of employment in certain circumstances. During calendar year 2019 severance payments made are reported as a component of the value reported in Schedule J Part II Column B(iii) "Other Reportable Compensation" for the following individual - Mark Garilli ($39,230). Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Jon-Paul Venoit received a payment from a supplemental non-qualified retirement plan of $137,721 (included in Schedule J, Part II, Column (b)(iii) "Other Reportable Compensation"). Schedule J, Part I, Line 7 Non-fixed payments Compensation to reward senior management for achieving annual quality, strategic and financial goals for the organization for amounts reported on Schedule J, Part II, Column (B)(ii) "Bonus and Incentive Compensation". Form 990, Part VI, Line 15a Compensation of top management official Form 990, Part VI, Line 15a checked "no" in accordance with the IRS instructions since the filing organization does not compensate the top management official. Form 990, Part VI, Line 6 Classes of members or stockholders The organization had a sole corporate member, Masonicare at Ashlar Village, with the right to appoint members of the governing body and to participate in the organization's governance. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Masonicare at Ashlar Village, as sole corporate member, annually appoints the members of the governing body. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Pursuant to the Certificate of Incorporation of the organization, Masonicare Ashlar Village, as the sole corporate member, has certain reserved powers to take or approve certain actions of the governing body. These powers include the prior approval of amendments to the organization's certificate of incorporation and bylaws, approval of long range plans, budgets and material changes in budgets, mission statements and policies (including investment policies) as well as sales or transfer of assets, mergers and/or dissolutions and Certificate of Need applications. The sole corporate member's powers also include the appointment and removal of directors, the organization's Board Chair and independent audit firm. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body Masonicare at Mystic does not have any committees with authority to act on behalf of the governing body during the tax year. Form 990, Part VI, Line 11b Review of form 990 by governing body Masonicare management and our external accountants review the tax return for completeness and accuracy. It is reviewed by the chief executive officer and chairman of the board. The tax return is also placed on a secured website that can be accessed by all board members for their review. At a full board meeting a discussion is held regarding comments/questions from board members. The tax return is then finalized and filed. Form 990, Part VI, Line 12c Conflict of interest policy Annually, officers, directors and senior employees are required to complete a conflict of interest disclosure questionnaire. The Corporate Compliance Officer annotates the results to determine if, and to what extent, a conflict of interest exists. The results of the officer and Board Member disclosures are first reviewed by the Board Chairman and then reported at the board meetings. Any officer or board member shall not make or second motions or vote (other than abstain) on matters if a conflict of interest exists, whether or not the officer or board member had an opportunity to make a written disclosure through the formalized process. Senior employee disclosures are reported to the President and Chief Executive Officer. The entire process is coordinated by the Corporate Compliance Officer. All respondents are advised of their continuing duty to disclose any possible conflict of interest that may arise during the course of their service. Form 990, Part VI, Line 19 Required documents available to the public The Organization provides required documents upon request. Form 990, Part VII, Section A, Line 1a Part VII, Sch A, Line 1a Hours related for volunteer trustees (column B) are the estimated hours per week that the volunteer trustees contribute to this and all other related exempt organizations, not necessarily equally but in the proportion required for which they receive no compensation. Related organizations include, Masonicare Corporation, Masonic Charity Foundation of CT, Masonicare Health Center, Inc., Masonicare at Ashlar Village Inc., Masonicare Home Health and Hospice Inc., Masonicare at Home Inc., Masonicare at Chester Village Inc. and Keystone Indemnity Company LTD. Form 990, Part IX, Line 11g Other Fees Shared Services - Total Expense: 146000, Program Service Expense: , Management and General Expenses: 146000, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Capital Contributions from Related Entities - 421219; MASONICARE COPORATION PO BOX 70 WALLINGFORD CT 06492 061435919 PARENT HOLDING AND SUPPORT ORGANIZATION CT 501(c)(3) Type III-FI NA false MASONIC CHARITY FOUNDATION OF CT PO BOX 70 WALLINGFORD CT 06492 061435920 PROVIDE PLANNED GIVING AND DEVELOPMENT CT 501(c)(3) 7 MASONICARE CORPORATION false MASONICARE HEALTH CENTER PO BOX 70 WALLINGFORD CT 06492 060655131 PROVIDE MEDICAL SERVICES TO ELDERLY CT 501(c)(3) 10 MASONICARE CORPORATION false MASONICARE AT ASHLAR VILLAGE INC PO BOX 70 WALLINGFORD CT 06492 061050830 CONTINING CARE RETIREMENT COMMUNITY AND ASSISTED LIVING COMMUNITY CT 501(c)(3) 10 MASONICARE CORPORATION false MASONICARE HOME HEALTH AND HOSPICE INC PO BOX 70 WALLINGFORD CT 06492 061101924 PROVIDE HOME HEALTH AND HOSPICE SERVICES CT 501(c)(3) 10 MASONICARE CORPORATION false MASONICARE AT HOME INC PO BOX 70 WALLINGFORD CT 06492 202377783 PROVIDE HOME SERVICES TO THE ELDERLY CT 501(c)(3) 10 MASONICARE CORPORATION false KEYSTONE INDEMNITY COMPANY LTD 126 COLLEGE STREET SUITE 400 BURLINGTON VT 05401 030371612 PROVIDE INSURANCE SERVICES TO MASONICARE CT 501(c)(3) Type III-FI MASONICARE CORPORATION false MASONICARE AT CHESTER VILLAGE INC PO BOX 70 WALLINGFORD CT 06492 822936624 CONTINUING CARE RETIREMENT COMMUNITY CT 501(c)(3) 10 MASONICARE CORPORATION false SENIOR LIVING BY MASONICARE LLC PO BOX 70 WALLINGFORD CT 06492 364784728 PROVIDE SERVICES TO THE ELDERLY CT MASONICARE AT MYSTIC INC Related -802573 20910223 false true 0.8895 false true true false false false false false false true false true true false true true true true false SENIOR LIVING BY MASONICARE LLC Q 3795635 COST SENIOR LIVING BY MASONICARE LLC L 146000 COST