2025-11-17T12:15:41-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-01-01 042104414 ODD FELLOWS HOME OF MASSACHUSETTS INC ODDF 5088536687 104 RANDOLPH ROAD WORCESTER MA 01606 ERIK J FEARING PRESIDENT 5088536687 2025-11-14 1 0 KATARZYNA O PADZIK P02268641 7819821001 2025-11-14 2024 2025-03-06 01:10:19Z ERIK J FEARING 104 RANDOLPH ROAD WORCESTER MA 01606 12396546 0 X WWW.ODDFELLOWSHOMEMA.COM X 1898 MA TO PROVIDE OUR RESIDENTS WITH THE FINEST SKILLED NURSING AND REHABILITATIVE SERVICES. 13 12 173 20 0 0 240417 1833333 9839326 10457001 52140 81461 -3417 -173 10128466 12371622 0 0 0 0 6285438 6556260 0 0 0 4173049 4093673 10458487 10649933 -330021 1721689 6136564 7677485 4077930 3869984 2058634 3807501 TO PROVIDE OUR RESIDENTS WITH THE FINEST SKILLED NURSING AND REHABILITATIVE SERVICES. DEDICATED TO THE BASIC TENENTS OF FRIENDSHIP, LOVE AND TRUTH, OUR HIGHLY TRAINED STAFF PROVIDES COMPASSIONATE CARE IN A COMFORTABLE, SECURE ENVIRONMENT. 0 0 9090759 0 10457001 PROVIDE QUALITY SKILLED NURSING CARE AND THERAPY FOR 100 ELDERLY RESIDENTS. 9090759 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 1 173 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 12 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X ERIK J FEARING 5088536687 104 RANDOLPH ROAD WORCESTER MA 01606 NATALY ACHEAMPONG LPN 79.47 0.00 X 194485 0 0 MARK O'FLAHERTY ADMININSTRATOR 40.00 0.00 X 168420 0 12126 SALOME NJOROGE REGISTERED NURSE 64.72 0.00 X 162549 0 3866 OPHELIA ASARE LPN 70.26 0.00 X 159576 0 0 JACQUELYNN RONDEAU RN UNIT MANAGER 42.04 0.00 X 128716 0 13385 NANCY CYR ADMIN ASST & SECRETARY (A/O 07/24) 35.30 0.00 X X 43439 0 0 MARY G VITIELLO PRESIDENT 1.00 0.00 X X 0 0 0 ERIK FEARING VICE PRESIDENT 1.00 0.00 X X 0 0 0 FRANCIS M LATANOWICH SECRETARY (AS OF 06/2024) 1.00 0.00 X X 0 0 0 GREGORY MULLEN TREASURER 1.00 0.00 X X 0 0 0 GERALD GILMORE JR DIRECTOR 1.00 0.00 X 0 0 0 JOHN G SLANEY DIRECTOR 1.00 0.00 X 0 0 0 DONNA FIFE DIRECTOR 1.00 0.00 X 0 0 0 SUSAN E NEEDLE DIRECTOR 1.00 0.00 X 0 0 0 KERRI ROWAND DIRECTOR 1.00 0.00 X 0 0 0 GEORGE E SHAW DIRECTOR 1.00 0.00 X 0 0 0 JAMES BENNETTE DIRECTOR 1.00 0.00 X 0 0 0 WAYNE LEBLANC DIRECTOR, VP (UNTIL 05/2024) 1.00 0.00 X 0 0 0 WENDY E BAKER DIRECTOR (UNTIL 09/2024) 1.00 0.00 X 0 0 0 DWIGHT L CROW DIRECTOR (UNTIL 06/2024) 1.00 0.00 X 0 0 0 DOREEN A SLANEY DIRECTOR (UNTIL 06/2024) 1.00 0.00 X 0 0 0 857185 0 29377 5 0 1 0 KIM'S NURSING STAFFING AGENCY LLC 65 JAMES ST SUITE 8B WORCESTER MA 01603 STAFFING SERVICES 450049 WILLIAM F LYNCH CO INC 50 MILLBROOK ST WORCESTER MA 01606 ENGINEERING SERVICES 233462 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 ACCOUNTING SERVICES 198788 RISK STRATEGIES COMPANY PO BOX 736073 CHICAGO IL 606736073 INSURANCE CONSULTING SERVICES 147111 PREFERRED THERAPY SOLUTIONS LLC PO BOX 69363 BALTIMORE MD 212649363 STAFFING SERVICES 137660 8 35584 1796497 1252 1833333 PROGRAM SERVICE REVENUE 623000 10446530 10446530 CABLE/TV/PHONE/MISC 900099 10471 10471 10457001 80600 80600 861 0 861 861 861 24150 35584 24924 -774 -774 MISC. INCOME 900099 601 601 601 12371622 10457001 0 81288 43439 43439 5644036 5028754 615282 391915 360944 30971 476870 407218 69652 122571 122571 271932 271932 878098 779257 98841 17317 17317 28899 28899 64907 64907 414216 395314 18902 3704 339 3365 1630 1630 50645 50645 196136 173420 22716 153789 135977 17812 USER FEE ASSESSMENT 890324 890324 ANCILLARY EXPENSES 332362 332362 DIETARY EXPENSES 262914 262914 NURSING EXPENSES 147135 147135 257094 176801 80293 10649933 9090759 1559174 0 497880 662891 2237749 1979200 1698056 1378995 1379168 93228 99044 6765105 5453166 1194859 1311939 20829 20341 713024 526846 6136564 7677485 1133817 1032502 76857 120385 2000000 1973675 867256 743422 4077930 3869984 X 1560461 3410334 498173 397167 2058634 3807501 6136564 7677485 X 1721689 -488 27666 X 0 1 X 1 0 X 1813660 920930 815155 240417 1833333 5623495 7401216 7251076 8948382 9839326 10481151 43921151 9214876 8172006 9763537 10079743 12314484 49544646 0 101888 101888 101888 101888 49442758 26656 18405 25987 51345 80600 202993 26656 18405 25987 51345 80600 202993 2769 20425 179 601 23974 9241532 8193180 9809949 10131267 12395685 49771613 0.99340 0.99570 0.00410 0.00370 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 2,769. 2022 AMOUNT: $ 20,425. 2023 AMOUNT: $ 179. 2024 AMOUNT: $ 601. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 349160 2115 47889 22337 376827 313141 2884 49275 16140 349160 406212 1511 6438 101020 313141 374484 4651 49320 22243 406212 25897 345878 28606 25897 374484 1.00000 0 0 45080 45080 5360458 4250485 1109973 1236598 1090275 146323 122969 112406 10563 1311939 BENEFICIAL INTEREST IN PERPETUAL TRUST 376826 RESIDENT DEPOSITS 120385 SELF-FUNDED INSURANCE RECEIVABLE 24674 OTHER RECEIVABLES 4961 526846 ACCRUED INTEREST - RELATED PARTIES 111970 DUE TO RELATED PARTIES 620438 DUE TO THIRD PARTY PAYORS 11014 743422 X 12398800 -488 27666 27178 12371622 0 12371622 10649933 0 10649933 0 10649933 PART V, LINE 4: THE ENDOWMENT FUNDS WERE ESTABLISHED TO PROVIDE INCOME TO THE ORGANIZATION OVER TIME. PART X, LINE 2: THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES BECAUSE THE ORGANIZATION HAS BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. THE ORGANIZATION 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 ORGANIZATION HAS NOT BEEN EXAMINED FOR ANY OPEN YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 27,666. BLACK TIE GALA 40574 20624 19950 966 980 15075 1350 1634 GOLF TOURNAMENT 19160 14960 4200 220 270 1740 1789 900 59734 35584 24150 220 1236 2720 16864 1350 2534 24924 -774 X 0 0 0 0 0 0 0 0 0 NATALY ACHEAMPONG LPN 194485 0 0 0 0 0 0 0 0 0 194485 0 0 0 MARK O'FLAHERTY ADMININSTRATOR 168420 0 0 0 0 0 0 0 12126 0 180546 0 0 0 SALOME NJOROGE REGISTERED NURSE 162549 0 0 0 0 0 0 0 3866 0 166415 0 0 0 OPHELIA ASARE LPN 159576 0 0 0 0 0 0 0 0 0 159576 0 0 0 PART I, LINE 3 THE BOARD APPROVES ANY WAGE CHANGES FOR ANY OFFICERS, CEO, AND EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 1A THE GOVERNING BODY DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER AND THREE (3) DIRECTORS ELECTED BY THE BOARD AT THE ANNUAL MEETING. THE EXECUTIVE COMMITTEE HAVE AND MAY EXERCISE, WHEN THE BOARD IS NOT IN SESSION, ALL OF THE POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE ORGANIZATION EXCEPT THE AUTHORITY TO AMEND THE BYLAWS; ADOPT A PLAN OF MERGER OR CONSOLIDATION; SELL, LEASE, EXCHANGE, MORTGAGE, PLEDGE OR MAKE ANY OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 DIRECTORS JOHN G. SLANEY AND DOREEN A. SLANEY ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CEO AND EXECUTIVE DIRECTOR OF ODD FELLOWS HOME OF MASSACHUSETTS, INC. REVIEW THE DRAFT FORM 990. PRIOR TO FILING WITH THE IRS, A COMPLETE COPY OF THE FINAL FORM 990 IS PROVIDED TO EACH BOARD MEMBER VIA ELECTRONIC COMMUNICATION. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES SHALL NOT HAVE ANY UNDISCLOSED CONFLICTS OF INTEREST WITH THE CORPORATION. ANY CONFLICT OF INTEREST ON THE PART OF ANY TRUSTEE SHALL BE DISCLOSED TO THE OTHER TRUSTEES AND MADE A MATTER OF RECORD WHEN ANY MATTER TO WHICH THE INTEREST RELATES BECOMES THE SUBJECT OF ACTION BY THE BOARD. THE CONFLICT OF INTEREST DISCLOSURE FORM IS SIGNED OFF EVERY YEAR BY ALL BOARD MEMBERS, A PROCESS FOR WHICH THE BOARD SECRETARY ACTIVELY LEADS AND MONITORS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE HOLDS AN ANNUAL MEETING WITH THE BOARD OF TRUSTEES TO DISCUSS THE COMPENSATION. THE COMMITTEE REVIEWS DUTIES, PERFORMANCE, COMPARATIVE WAGE AND BENEFIT DATA, AND DOCUMENTS ALL COMPENSATION DELIBERATIONS AND DECISIONS IN THE MEETING MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION 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 TRUST 27,666. GRAND LODGE OF THE INDEPENDENT ORDER OF ODD FELLOWS 104 RANDOLPH ROAD WORCESTER MA 01606 041383604 FRATERNAL ORGANIZATION MA 501(C)(8) & (C)(10) 0 INDEPENDENT ORDER OF ODD FELLOWS WORCESTER LODGE #56 104 RANDOLPH ROAD WORCESTER MA 01606 237144681 FRATERNAL ORGANIZATION MA 501(C)(8) & (C)(10) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 GRAND LODGE OF THE INDEPENDENT ORDER OF ODD FELLOWS E 548756 LOAN DOCUMENT PLUS INTEREST INDEPENDENT ORDER OF ODD FELLOWS WORCESTER LODGE #56 E 183652 LOAN DOCUMENT PLUS INTEREST