2018-08-02T08:48:36-05:00 2017-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 191037341 990 2017-01-01 210634536 MASONIC CHARITY FOUNDATION OF NEW JERSEY MASO 6092393900 902 JACKSONVILLE ROAD BURLINGTON NJ 080163896 PATRICIA GRIECO DIRECTOR OF FINANCE 6092393900 2018-08-01 1 JULIUS C GREEN CPA P00350393 2159720701 2017 2022-09-23 18:48:47Z KEITH A HERMAN 902 JACKSONVILLE ROAD BURLINGTON NJ 080163896 58812579 0 X WWW.NJMASONIC.ORG X 1898 NJ PROVIDE NURSING CARE, RETIREMENT LIVING, & HOSPICE SVCS. ADMINISTER FUNDS FOR HEALTHCARE. 15 15 589 1012 0 0 2140324 3494751 31164119 25375366 466345 7351173 398337 588587 34169125 36809877 60900 164681 0 0 21327015 19939968 0 0 0 20609612 19657395 41997527 39762044 -7828402 -2952167 153823326 174571054 62274430 84258198 91548896 90312856 X THE MASONIC CHARITY FOUNDATION OF NEW JERSEY (THE "FOUNDATION OR "HOME"), INCORPORATED IN 1930, IS A NONPROFIT CORPORATION. THE FOUNDATION DELIVERS PERSONALIZED SERVICES AND COMPASSIONATE CARE, INSPIRED BY THE SPIRIT, IDEALS, AND VALUES OF FREEMASONRY, TO PROMOTE THE HIGHEST QUALITY OF LIFE FOR FREEMASONS, FAMILIES, AND OTHERS IN THE COMMUNITY THROUGH RETIREMENT LIVING, HEALTHCARE SERVICES, AND HOSPICE SERVICES. THE GENERAL OPERATIONS OF THE FOUNDATION ALSO INCLUDE RECEIVING, MAINTAINING, AND ADMINISTERING ENDOWMENTS AND FUNDS EXCLUSIVELY FOR CHARITABLE, BENEVOLENT, AND RETIREMENT SERVICES. 0 0 34659686 0 25375366 THE FOUNDATION PROVIDES SENIOR HOUSING AND HEALTHCARE SERVICES THROUGH SEVERAL AREAS OF RETIREMENT SETTINGS; RETIREMENT LIVING APARTMENTS AND COTTAGES, ASSISTED (COMPREHENSIVE PERSONAL CARE) LIVING, LONG TERM NURSING SERVICES, SHORT TERM REHABILITATION, AND RESPITE CARE. IN ADDITION, THE FOUNDATION PROVIDES SUPPORT THROUGH HOSPICE (END-OF-LIFE) CARE SERVICES.THE FOUNDATION PROVIDES NURSING CARE, PERSONAL CARE, RETIREMENT LIVING AND HOSPICE SERVICES TO RESIDENTS WHO MEET CERTAIN CRITERIA AT AMOUNTS LESS THAN ITS COST OF PROVIDING CARE. THE LEVEL OF BENEVOLENT CARE PROVIDED BY THE FOUNDATION, WHICH REPRESENTS THE DIFFERENCE BETWEEN THE CHARGES FOR PROVIDING CARE AND THE PAYMENTS RECEIVED FOR SERVICES RENDERED, WAS APPROXIMATELY $285,000 IN 2017. 69500 69500 0 THE FOUNDATION AWARDS GRANTS TO HIGH SCHOOL GRADUATES OF NEW JERSEY EDUCATIONAL INSTITUTIONS THAT ARE FOR POST HIGH SCHOOL EDUCATION. THE FOUNDATION ALSO AWARDS OTHER VARIOUS GRANTS AND SCHOLARSHIPS. 95181 95181 0 THE OUTREACH PROGRAM SUPPORTS NJ MASONS AND THEIR FAMILIES WITH SOME FINANCIAL RESOURCES AS WELL AS PROVIDES REFERRALS AND SUPPORT WITH LEGAL, EQUIPMENT AND VARIOUS OTHER RESOURCES AS REQUESTED. IN ADDITION, THE OUTREACH PROGRAM ALSO SUPPORTS VARIOUS EDUCATIONAL OPPORTUNITIES FOR EDUCATORS FOCUSING ON ANTI-BULLYING TRAINING OF YOUTH. 34824367 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 0 1 0 0 0 1 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 145 2 1 589 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X PATRICIA GRIECO DIRECTOR OF FINANC 6092393900 902 JACKSONVILLE ROAD BURLINGTON NJ 080163896 DIETER B HEES CHAIRMAN (VICE CHAIR UNTIL 4/2017) 3.00 X X 0 0 0 ANTHONY W MONTUORI CHAIRMAN (DECEASED 2017) 3.00 X X 0 0 0 KEITH A HERMAN TREASURER & VP (PRESIDENT APRIL 2018) 3.00 X X 0 0 0 RICHARD F SCHMIDT PRESIDENT (VP UNTIL 4/2017) 3.00 X X 0 0 0 EDWARD R PETKEVIS PRESIDENT (UNTIL 4/2017) 3.00 X X 0 0 0 WALTER KAULFERS TRUSTEE (CHAIRMAN UNTIL 4/2017) 3.00 X 0 0 0 BERNARD MADGEY TRUSTEE 3.00 X 0 0 0 DAVID A DORWORTH TRUSTEE 3.00 X 0 0 0 ROBERT V MONACELLI TRUSTEE 3.00 X 0 0 0 ROGER QUINTANA TRUSTEE 3.00 X 0 0 0 FRANK BLADES TRUSTEE 3.00 X 0 0 0 ANGELO CAPRIO TRUSTEE 3.00 X 0 0 0 J EUGENE MARGROFF TRUSTEE 3.00 X 0 0 0 JOSEPH RIVAL TRUSTEE (UNTIL APRIL 2017) 3.00 X 0 0 0 DAVID TUCKER TRUSTEE 3.00 X 0 0 0 LEONARD VANDER HORN TRUSTEE 3.00 X 0 0 0 GREGORY J SCOTT TRUSTEE 3.00 X 0 0 0 DOUGLAS R POLICASTRO TRUSTEE 3.00 X 0 0 0 GERALD J SHARPE TRUSTEE (UNTIL APRIL 2017) 3.00 X 0 0 0 ROBERT J SHERIDAN BOARD SECRETARY 3.00 X 0 0 0 LEN WEISER EXECUTIVE DIRECTOR 40.00 X 0 0 0 P GRIECO DIRECTOR OF FINANCE 40.00 X 94841 0 11924 CINDY SHEMANSKY ASSISTANT EXEC. DIRECTOR 40.00 X 146132 0 21223 CHRISTOPHER ABBOTT DIRECTOR OF DEVELOPMENT 40.00 X 126608 0 11062 CHERYL RAHILLY DIRECTOR OF NURSING 40.00 X 117236 0 2593 YEONG BAE HOSPICE ADMINISTRATOR 40.00 X 118468 0 4128 MONICA DIEHL INFECTION PREVENTION 40.00 X 109261 0 9889 712546 0 60819 5 0 1 0 WARFEL CONSTRUCTION 1110 ENTERPRISE ROAD EAST PETERSBURG PA 17520 CONSTRUCTION SERVICES 5285568 UNIDINE CORPORATION 1000 WASHINGTON ST SUITE 510 BOSTON MA 02118 FOOD SERVICES 2703277 ASHLAR CREATIVE SOLUTIONS ONE MASONIC DRIVE ELIZABETHTOWN PA 17022 MANAGEMENT SERVICES 1883085 WOHLSEN CONSTRUCTION CORP 933 OLD EAGLE SCHOOL ROAD WAYNE PA 19087 CONSTRUCTION SERVICES 1575501 RLPS LLP 250 VALLEYBROOK DRIVE LANCASTER PA 17601 ARCHITECT SERVICES 966722 8 266389 3228362 936 3494751 NET RESIDENT SERVICES 812900 25375366 25375366 25375366 1041982 1041982 8905 267 8638 8638 8638 28287012 4500 21982321 0 6304691 4500 6309191 6309191 50721 20114 30607 30607 HSBC SETTLEMENT REVENUE 900099 281900 281900 CAFETERIA/VENDING 900099 172362 172362 INSURANCE REIMBURSEMENT 900099 57724 57724 37356 37356 549342 36809877 25375366 0 7939760 164681 164681 106765 97012 9753 15536881 14043028 1493853 845985 768705 77280 2230726 2026952 203774 1219611 1118531 101080 1130123 1130123 125194 62169 63025 112383 112383 170978 170978 2694972 2298028 396944 83960 22274 61686 708185 328621 379564 2490104 2490104 176908 95399 81509 18092 10626 7466 1766838 1766838 4462783 4462783 1109384 1109384 FOOD AND BEVERAGE 1305055 1298816 6239 LOSS ON REFINANCING 779310 779310 MEDICAL EXPENSES 757823 757823 REPAIRS & MAINTENANCE 594650 259124 335526 1170653 864159 306494 39762044 34824367 4937677 0 1503662 1223771 1215010 1310822 169800 84800 2344391 2259096 316000 300000 126989 160642 439500 573179 169429552 81606048 74735022 87823504 35625917 36784628 29868860 25571816 7478175 18478796 153823326 174571054 9726648 10169448 37992882 50125000 422865 3113058 11718057 13200000 2413978 7650692 62274430 84258198 X 67787235 64554041 7905764 8790008 15855897 16968807 91548896 90312856 153823326 174571054 X -2952167 1223960 492167 X 0 1 X 1 0 X 2369898 2652190 3503953 2140324 3494751 14161116 2369898 2652190 3503953 2140324 3494751 14161116 3033239 11127877 1830329 1496810 2041701 985997 1050887 7405724 168245 117068 225777 350282 549342 1410714 22977554 148588695 0.48430 0.45930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2013 AMOUNT: $ 168,245. 2014 AMOUNT: $ 117,068. 2015 AMOUNT: $ 225,777. 2016 AMOUNT: $ 350,282. 2017 AMOUNT: $ 549,342. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 64748003 1475901 8710105 12191269 62742740 63688908 940979 4937627 4819511 64748003 69160466 64843 -1091182 4445219 63688908 69685163 1209437 4177248 5911382 69160466 70485320 38540 7675803 8514500 69685163 0.66480 0.27050 0.06470 0 0 5909617 5909617 125455184 64091906 61363278 1460303 1204720 255583 19442886 16240946 3201940 17161562 68476 17093086 87823504 ALTERNATIVE INVESTMENTS 25571816 F 25571816 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 5834472 DEFERRED FINANCING COSTS, NET 2091674 RESIDENTS' ASSETS HELD 431776 OTHER RECEIVABLES 327328 RESTRICTED DEPOSITS 106900 ACCRUED INVESTMENT INCOME 963 OTHER LIMITED ASSETS 974424 CONSTRUCTION ESCROW DEPOSITS 4083923 ASSETS LIMITED UNDER TRUST INDENTURE 1868799 ENTRANCE FEE & APARTMENT DEPOSITS 2758537 18478796 DEFERRED GIFT PLANS SUPPORT 1589731 THIRD PARTY PAYOR SETTLEMENTS 652955 ACCRUED PENSION 5408006 7650692 38786385 1223960 240000 492167 1956127 36830258 -20381 -20381 36809877 40022425 240000 20381 260381 39762044 0 39762044 PART IV, LINE 2B: THE FOUNDATION HOLDS BOTH ENTRANCE FEE DEPOSITS AND ACCOUNTS AS CUSTODIAN FOR RESIDENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 349,723. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 264,149. PENSION LIABILITY ADJUSTMENT 429,767. NET ASSETS RELEASED FROM RESTRICTIONS -551,472. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAMING EXPENSES -20,114. RENTAL EXPENSES -267. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSES 20,114. RENTAL EXPENSES 267. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 5904273 0 0 0 0 0 0 5904273 0 5904273 1 0 1 1 1 0 50721 2764 17350 0 1.00000 50721 2764 17350 20114 30607 NJ 1 0 1 0 1.00000 PATRICIA GRIECO DIRECTOR OF FINANC 902 JACKSONVILLE ROAD BURLINGTON NJ 08016 0 PATRICIA GRIECO 0 THERE IS NO OFFICIAL GAMING MANAGER, BUT PATRICIA GRIECO KEEPS THE BOOKS AND RECORDS. X 0 1 SCHOLARSHIPS 31 69500 0 N/A OUTREACH 64 95181 0 N/A PART I, LINE 2: THE ELIGIBILITY FOR ASSISTANCE IS DETERMINED BY THE APPLICANT'S GPA, THE NUMBER OF CREDITS REQUIRED, AND VOLUNTEER HOURS. TO CONTINUE TO BE ELIGIBLE FOR THE SCHOLARSHIP, THE RECIPIENT MUST PROVIDE THE SAME INFORMATION TWICE A YEAR. THIS INFORMATION IS MONITORED AND KEPT IN A FILE MAINTAINED BY THE DIRECTOR OF ADMINISTRATION. X X X 0 0 0 0 0 0 0 0 0 CINDY SHEMANSKY ASSISTANT EXEC. DIRECTOR 146132 0 0 0 0 0 0 0 21223 0 167355 0 0 0 A NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY 222045817 64577HTA9 2017-12-12 50125000 TO REFUND THE LINE OF CREDIT, CONSTRUCTION LOAN & SERIES 2014 BONDS 0 0 0 A 50125000 1596026 960592 47568382 2017 1 0 1 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 3 THE FOUNDATION HAS A MASTER SERVICES AGREEMENT WITH ASHLAR CREATIVE SOLUTIONS, LLC TO PROVIDE MANAGEMENT SERVICES TO THE FOUNDATION. EXECUTIVE DIRECTOR, LEN WEISER, IS AN EMPLOYEE OF ASHLAR. THE FOUNDATION PAID $210,323 TO ASHLAR FOR MR. WEISER'S SALARIES AND BENEFITS. FORM 990, PART VI, SECTION A, LINE 6 ALL MEMBERS OF THE GRAND LODGE OF THE MOST ANCIENT AND HONORABLE SOCIETY OF FREE AND ACCEPTED MASONS FOR THE STATE OF NEW JERSEY IN GOOD STANDING SHALL BE CONSIDERED MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS MAY ELECT THOSE WHO QUALIFY TO BE ON THE GOVERNING BODY OF THIS ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED IN DETAIL BY MANAGEMENT BEFORE BEING PRESENTED TO THE FINANCE COMMITTEE. A COPY OF THE FORM 990 IS ALSO PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE COMPLIANCE COMMITTEE MONITORS AND ENFORCES POLICY ON CONFLICT OF INTEREST BY INFORMING BOARD MEMBERS TO REPORT ANY AND ALL CONFLICTS OF INTEREST THAT MAY IMPACT THE ORGANIZATION. EACH TRUSTEE SIGNS A CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS KEY EMPLOYEE COMPENSATION BASED ON WAGE SURVEY DATA THAT IS COMPILED ON A REGULAR BASIS TO ENSURE THAT COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. MEMBERS OF THE ORGANIZATION'S GOVERNING BOARD WILL THEN RATIFY THE RECOMMENDATION MADE BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 MASONIC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 349,723. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 264,149. PENSION LIABILITY ADJUSTMENT 429,767. NET ASSETS RELEASED FROM RESTRICTIONS -551,472. GRAND LODGE OF FREE & ACCEPTED MASONS OF NJ 100 BARRACKS STREET TRENTON NJ 08608 210454866 FRATERNAL ORGANIZATION NJ 501(C)(10) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1