2019-08-15T05:53:24-07:00 2018-09-30 990 2017-10-01 061435919 Masonicare Corporation MASO 2036797857 PO Box 70 Wallingford CT 06492 James R Rude CFO 2019-08-15 2017 2019-02-21 02:37:17Z Jon-Paul Venoit PO Box 70 Wallingford CT 06492 10618026 false false X WWW.MASONICARE.ORG X 1995 CT Masonicare is a parent holding company and support organization for its affiliate corporations. 16 15 228 200 0 32246 1069 9736552 9544550 51329 93164 846836 566271 10634717 10205054 0 0 15817017 16445967 0 0 5757737 6076769 21574754 22522736 -10940037 -12317682 58212061 58485612 151036978 142504189 -92824917 -84018577 Masonicare is a parent holding company and support organization for its affiliate corporations(collectively referred to as "Masonicare" or the "System"). Masonicare was organized in 1995 for the benefit of providing long range strategic and financial planning, policy development and support services for its affiliates which provide continuing care retirement services and other housing, healthcare and related services to older adults. Tracing itself to its predecessor, The Masonic Charity Foundation of Connecticut, the principal purposes of the corporate system are to aid, assist or support the aged, sick or infirm specified groups, and otherwise provide for the needs of an aging population. In furtherance of its traditional values, the mission of Masonicare is to enhance the quality of life by providing health, social and spiritual care throughout an individual's lifetime with emphasis on the needs of older persons.Masonicare will be recognized as an organization committed to establish false false 22522736 9520020 Provides management support for its affiliates (listed below) who provide geriatric care services, hospital services, management services, fund raising services and investment management services. This is done with a view of furthering the long-range goals and traditional objectives and values of providing for the needs of an aging population.MASONIC CHARITY FOUNDATION OF CT-Provides planned giving and development support to all Masonicare tax-exempt affiliates.MASONICARE HEALTH CENTER-Provides skilled nursing care(long-term care including memory care and rehabiliation care), independent senior living apartments, inpatient geriatric acute care services, inpatient geriatric medical psychiatric services and hospital-based outpatient services.MASONICARE AT NEWTOWN-Provided skilled nursing care(long-term care including memory care and rehabiliation care) and assisted living facilities. Facility and operations were sold effective June 1, 2018.MASONICARE AT ASHLAR VILLAGE-Provides continuing care retirement community independent living facilities and assisted living facilities.MASONICARE HOME HEALTH & HOSPICE-Provides home health and hospice services, including skilled nursing care, hospice care, physical/speech/occupational therapies, medical social work and home health aide services.MASONICARE PARTNERS HOME HEALTH & HOSPICE-Provides home health and hospice services, including skilled nursing care, hospice care, physical/speech/occupational therapies, medical social work and home health aide services.MASONICARE AT HOME-Provides live-in geriatric care, as well as patient care attendant and companion/homemaker services in the home.KEYSTONE INDEMNITY COMPANY-Provides professional and general liability insurance coverage to all Masonicare affiliates.MASONICARE AT MYSTIC-Provides assisted living(including memory care) and independent living to the elderly.MASONICARE AT CHESTER VILLAGE-Provides continuing care retirement community independent living facilities. 22522736 true false false false false false false false false true true false false true true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 36 0 true 228 true true true false false false false false false 0 false false false false false false false false false false X 16 15 false false false false false false false true true false false true true true true true true true true false CT X James R Rude 2036787857 22 Masonic Avenue Wallingford CT 06492 X Robert F Polito Jr Chairman 1.00 3.00 X X 0 0 0 Francis X Conlon Director 1.00 2.00 X 0 0 0 J Arthur Carbonaro Director 1.00 1.00 X 0 0 0 Robert A Simon Director 1.00 2.00 X 0 0 0 Jon-Paul Venoit President & CEO 40.00 10.00 X X 655854 0 35701 Janet S Berry Treasurer 1.00 2.00 X X 0 0 0 Sherwin M Borsuk MD Director 1.00 2.00 X 0 0 0 David A Gessert Director 1.00 3.00 X 0 0 0 William R Deickler Vice Chairman 1.00 2.00 X X 0 0 0 Theodore J Nelson thr 40918 Director 1.00 0.00 X 0 0 0 Stephen W Petri eff 41018 Director 1.00 1.00 X 0 0 0 Geoffrey L Ice Secretary 1.00 1.00 X X 0 0 0 Melvin E Johnson Director 1.00 0.00 X 0 0 0 Susan Koty Director 1.00 0.00 X 0 0 0 Howard W Orr Director 1.00 3.00 X 0 0 0 Marshall K Robinson Director 1.00 0.00 X 0 0 0 Thaddeus M Stewart Director 1.00 2.00 X 0 0 0 James R Rude CFO/Asst Treas 40.00 10.00 X 331994 0 33931 Jennifer A King Asst. Secretary 1.00 40.00 X 0 251843 17686 Mark Garilli COO 40.00 9.00 X 178360 0 18467 Edward Dooling VP Human Resources 40.00 0.00 X 185822 0 33457 Ann Collette VP Business Dev 40.00 0.00 X 150244 0 9517 Susan Adams VP Alliance Integ 40.00 0.00 X 159090 0 24839 Margaret Steeves-Laffin VP Marketing 40.00 0.00 X 188527 0 26742 Tracey LeMay Chief Adm Officer 40.00 1.00 X 206250 0 42190 Brian Richard Chief Info Officer 40.00 0.00 X 216038 0 35240 Steven Angelo MD Former VP Medical Affairs 0.00 0.00 X 168017 0 2957 2440196 251843 280727 33 true true false Cerner Corporation 2800 Rockcreek Parkway Kansas City MO 64117 IT Services 486989 Shi International Corp PO Box 952121 Dallas TX 75395 IT Services 383764 Modern Enterprises 6026 Jet Port Industrial Blvd Tampa FL 33634 IT Services 248400 Makiaris Media Services 101 Centerpoint Drive Middletown CT 06457 Media Service 264138 Microsoft Corporation 6100 Neil Road Reno NV 89511 IT Services 626400 20 1069 1069 Management fees 623000 9544550 9544550 9544550 92714 92714 0 0 304052 412972 -108920 -108920 -121919 12999 450 450 450 450 0 0 0 Child day care 900099 628868 628868 Grand Lodge MIS fee 900099 10829 10829 Teaching Services 900099 25544 25544 9950 9950 675191 10205054 9422631 781354 0 0 0 0 1221548 1221548 0 11626719 11626719 0 2709715 2709715 887985 887985 0 86519 86519 22628 22628 0 0 0 507209 507209 253453 253453 0 958977 958977 0 638849 638849 167284 167284 0 33912 33912 716149 716149 0 1989692 1989692 120705 120705 Recruitment and Retention 217659 217659 Community/Fraternal relations 139290 139290 Bank and Service Fees 138895 138895 Repairs & maintenance 114146 114146 -28598 -28598 22522736 22522736 0 0 -516500 -1093785 0 0 0 0 0 0 60424 419313 339127 48458688 28971378 17927177 19487310 0 0 0 0 40382071 39692536 58212061 58485612 2876942 4573791 114290195 106335000 3676157 3650157 30193684 27945241 151036978 142504189 X -92824917 -84018577 -92824917 -84018577 58212061 58485612 X -12317682 21124022 X false true X true false X X 8 Masonicare Health Center Inc 060655131 3 true 8262526 0 Masonicare at Newtown Inc 061040285 10 true 0 0 Masonicare at Ashlar Village Inc 061050830 10 true 0 0 Masonicare Home Health and Hospice 061101924 10 true 1338986 0 Masonicare at Home Inc 202377783 10 false 0 0 Masonic Charity Foundation of CT 061435920 7 false 878782 0 Masonicare at Mystic Inc 464656008 10 false 0 0 Masonicare at Chester Village 822936624 10 false 0 0 8 10480294 0 false false false false true false false false false false false false false false false false true true true X true true Part I: Additional Information Masonicare Corporation provides services to its supported organizations to enable them to accomplish their charitable missions. Financial support is provided on an as needed basis. Part IV, Section A, Line 1: Description Of How Supported Organizations Are Desigated All of the supported organizations share a common purpose of providing retirement living and health care services to enhance the quality of life of seniors through exceptional care. Part IV, Section A, Line 5a: Details Of Added, Substitute, Or Removed Supported Orgs. In accordance with the Masonicare Corporation Bylaws the Organizations Board of Trustees approved the addition of Masonicare at Chester Village, Inc. (82-2936624)as a supported organization. Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played The supported organizations had a significant voice in Masonicare Corporations investment policies and in directing the use of Masonicare Corporations income and assets at all times during the tax year. Specifically, during the tax year two-thirds of the members of the Board of Trustees of Masonicare Corporation were also on the Board of Directors of one or more supported organizations - each supported organization had between four and eight Board members overlap with the Masonicare Corporation Board. Because the Board of Trustees of Masonicare Corporation has charge, control and management of the property, affairs, and funds of Masonicare Corporation, the significant board overlap assured that each of the supported organizations had a significant voice in the investment policies, the timing and making of grants, and in otherwise directing the use of the income and assets of Masonicare Corporation. Part IV, Section E, Line 3a: Organization Has Power to Appoint Or Elect Governing Persons Masonicare Corporation has the power to appoint or elect a majority of the officers and directors of each of its supported organizations. Part IV, Section E, Line 3b: Role Played in Management of Policies, Programs, & Activities Masonicare Corporation exercises a substantial degree of direction over the policies, programs, and activities of each of its supported organizations. Specifically, Masonicare Corporation serves as the parent organization (sole corporate member) of each of the supported organizations and, in addition to having the power to appoint and remove the directors, also has reserved powers that include approval of all long range plans, approval of the annual budget, approval of the written investment policy and investment managers of all significant investments, approval of all written policies and procedures which are relevant to mission, vision and values, and approval of significant corporate transactions with respect to each of the supported organizations. 83999562 90734 823968 108031 417825 84388408 81951634 113749 2055426 104759 16488 83999562 81376566 276087 403895 60860 44054 81951634 82543622 211991 -1258763 88941 31343 81376566 81622019 176298 1079326 77473 256548 82543622 0.96480 0.03520 false true true 13736056 5166250 8569806 92180 66982 25198 28715107 21673734 7041373 5915345 2064412 3850933 19487310 Bond Discount 183390 Debt service fund 2493869 Investment in subsidiaries 26581018 Note Receivable MC Chester Village 2080000 Other receivables 85699 Recovery of Est Insurance Liability 812832 Unamortized financing costs 1625797 Under trust for self ins. liabilities 5829931 39692536 Accrued Employee Benefits Current 507000 Accrued Employee Compensation 1360772 Accrued post retirement ben L/T 11167954 Bond Premium 6269308 Deposits 18480 Est settlements due third party payors 156069 Est. Ins. Liab through comm payors 812832 Loan Payable Keystone 2080000 Other long term liabilities 4202978 Self insurance liabilities 1369848 27945241 X Part V, Line 4: Intended uses of the endowment fund. The endowment funds are used to support the philanthropic mission and activities of Masonicare, Inc and its affiliates. Part X : FIN48 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 if it 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, 2018 and 2017. 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 2015 onwards are eligible for audit by the IRS. true X X X X true true false false false false false true false false Ann Collette VP Business Dev 149975 269 1281 8236 159761 Brian Richard Chief Info Officer 215723 315 8567 26673 251278 Edward Dooling VP Human Resources 166424 19248 150 7467 25990 219279 James R Rude CFO/Asst Treas 295535 34400 2059 8413 25518 365925 Jennifer A King Asst. Secretary 218341 24200 9302 9151 8535 269529 Jon-Paul Venoit President & CEO 467081 52250 136523 10210 25491 691555 Margaret Steeves-Laffin VP Marketing 168288 19249 990 7635 19107 215269 Mark Garilli COO 178125 235 1587 16880 196827 Steven Angelo MD Former VP Medical Affairs 168017 2957 170974 Susan Adams VP Alliance Integ 157369 1721 6532 18307 183929 Tracey LeMay Chief Adm Officer 184071 21999 180 8880 33310 248440 Part I, Line 7: Non-Fixed payments not listed above Compensation to reward senior management for achieving annual quality strategic and financial goals for the organization for the amounts reported on Schedule J, Part II, Column(B)(ii) "Bonus and Incentive Compensation". A Connecticut Health and Education Facilities Authority 060806186 20774YW86 2016-11-15 122222403 Refi Bd 07' & 12'/Cap Proj false false false A 9450195 122262051 626521 1839257 4510128 115286145 2017 true false false true A false false false false false false true A false true false false false false false false A true Part VI Schedule K, Part II, Line 3:The difference between the issue price and total proceeds of issue is due to investment earnings. Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee The organization has an Executive Committee which consists of six members of the organizations Board of Trustees, including: the Chairman, the Vice Chairman, the Grand Master of the Grand Lodge Accepted Free & Ancient Masons of Connecticut, the Secretary, the Treasurer, and an additional Trustee as appointed by the Chairman and approved by the Board of Trustees. The Executive Committee has the power to transact all business of the Board of Trustees when the Board is not in session, subject to any prior limitation imposed by the Board of Trustees or the Bylaws and Certificate of Incorporation. The Committee is responsible to the Board of Trustees and reports its doings to the Board of Trustees. Form 990, Part VI, Line 11b: Form 990 Review Process Masonicare management and our third party 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: Explanation of Monitoring and Enforcement of Conflicts Annually, officers, trustees and senior employees are required to complete a conflict of interest disclosure. 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. 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 15a: Compensation Review & Approval Process - CEO, Top Management The compensation committee of the board engages an independent firm to certify the reasonableness of the compensation of the President and Chief Executive Officer. The process was completed in November 2017. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The compensation committee of the board engages an independent firm to certify the reasonableness of the compensation of the executive management group of the organization annually. The process was completed in November 2017 for the following positions: Chief Financial Officer, Chief Operating Officer, Chief Administrative Officer, Chief Information Officer, Vice President of Marketing, Vice President of Mission Effectiveness, Vice President of Human Resources, Vice President of Strategy & Business Development. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Organization provides required documents upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Capital Contribution from Related Entities = $9801458 Other Changes In Net Assets Or Fund Balances - Other Increases Minimum Pension Liability = $3291564 Other Changes In Net Assets Or Fund Balances - Other Increases Transfers from Masonic Charity Foundation = $8031000 Part 990, Part X, Line 20 TE Bond Liabilities The Masonicare obligated group is responsible for the repayment of the Series F bonds issued by Masonicare, Inc. on November 15, 2017. The members of the obligated group are Masonicare, Inc., Masonic Charity Foundation of CT, Masonicare Health Center, Masonicare at Ashlar Village, Inc., Masonicare at Home, Inc. and Masonicare Home, Health and Hospice, Inc. The current outstanding bond balance is $106,335,000. Part VII, Section A, Line 1a-Trustees 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 Masonic Charity Foundation of CT, Masonicare Health Center, Masonicare at Newtown, Inc., Masonicare at Ashlar Village, Inc., Masonicare at Home, Inc., Masonicare Home Health and Hospice, Inc., Masonicare Partners Home Health and Hospice, Inc., Masonicare at Mystic, Inc., Masonicare at Chester Village, Inc., and Keystone Indemnity Company. Masonic Charity Foundation of CT PO Box 70 Wallingford CT 06492 061435920 Provide planned giving and development CT 501(c)(3) 7 NA true Masonicare Health Center PO Box 70 Wallingford CT 06492 060655131 Provide medical services to elderly CT 501(c)(3) 10 NA true Masonicare at Newtown Inc PO Box 70 Wallingford CT 06492 061070285 Skilled nursing/assisted living services CT 501(c)(3) 10 NA true Masonicare at Ashlar Village Inc PO Box 70 Wallingford CT 06492 061050830 Continuing care retirement and assisted living community CT 501(c)(3) 10 NA true Masonicare Home Health and Hospice Inc PO Box 70 Wallingford CT 06492 061101924 Provide home health services CT 501(c)(3) 10 NA true Masonicare Partners Home Health & Hospic 111 Founders Plaza Suite 200 East Hartford CT 06108 260758992 Provide home health services CT 501(c)(3) 10 Masonicare Home Health and Hospice65 true Masonicare at Home Inc PO Box 70 Wallingford CT 06492 202377783 Provide home services to elderly CT 501(c)(3) 10 NA true Keystone Indemnity Company LTD 126 College Street Burlington VT 05401 030371612 Provide insurance services to Masonicare CT 501 (c)(3) 12c NA true Masonicare at Mystic Inc PO Box 70 Wallingford CT 06492 464656008 Manage senior living facility CT 501(c)(3) 10 Masonicare at Ashlar Village true AF & AM of CT Grand Lodge PO Box 250 Wallingford CT 06492 060243277 Masonic Fraternal Organization CT 501(c)10 N/A false Masonicare at Chester Village Inc PO Box 70 Wallingford CT 06492 822936624 Continuing care retirement community CT 501(c)(3) 10 NA true Senior Living by Masonicare LLC PO Box 70 Wallingford CT 06492 364784728 Provide services to the elderly CT N/A false false Masonicare Primary Care Physicians PC PO Box 70 Wallingford CT 06492 061491820 Physician medical practice CT NA C Corp 1.00000 true Masonic Management Services PO Box 70 Wallingford CT 06492 061468972 Provides management services CT NA C Corp 3714 1.00000 true false true false true true false false false false true true true true false true true true false true Masonic Charity Foundation of CT l 58916 Cost Masonic Charity Foundation of CT p 819782 Cost Masonic Charity Foundation of CT s 8031000 Cost Masonicare Health Center k 84165 Cost Masonicare Health Center l 3768224 Cost Masonicare Health Center p 4578466 Cost Masonicare at Newtown Inc l 685496 Cost Masonicare at Newtown Inc q 10951128 Cost Masonicare at Ashlar Village Inc l 832555 Cost Masonicare at Ashlar Village Inc q 8977060 Cost Masonicare Home Health and Hospice Inc l 3636443 Cost Masonicare Home Health and Hospice Inc q 2297456 Cost Masonicare at Home Inc l 311290 Cost Masonicare at Home Inc q 751765 Cost Keystone Indemnity Company LTD e 2080000 Cost Keystone Indemnity Company LTD m 856000 Cost Masonicare at Mystic Inc l 231850 Cost Masonicare at Mystic Inc q 120271 Cost AF & AM of CT Grand Lodge m 60000 Cost Masonicare at Chester Village Inc d 2080000 cost Masonicare at Chester Village Inc l 205793 Cost Masonicare at Chester Village Inc q 205794 Cost Masonicare Primary Care Physicians PC b 470638 Cost