2024-11-07T09:23:36-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2023-01-01 043041438 EASTERN ORTHODOX MANAGEMENT CORP EAST 5088521000 300 BARBER AVE WORCESTER MA 01606 RODOLFO PARRA CEO & ADMINISTRATOR 5088521000 2024-11-06 1 0 KATARZYNA O PADZIK P02268641 7819821001 2024-10-31 2023 2024-10-15 13:58:12Z HOLY TRINITY NURSING & REHAB CENTER RODOLFO PARRA 300 BARBER AVE WORCESTER MA 01606 13472100 0 X WWW.HTNR.NET X 1989 MA TO PROVIDE A RANGE OF POST-ACUTE CARE AND SERVICES TO THE ELDERLY AND THE GENERAL COMMUNITY. 16 16 244 19 0 0 801796 324678 13333228 12843707 359880 136522 43017 14710 14537921 13319617 0 0 0 0 8798501 9566163 0 0 0 4888901 5388493 13687402 14954656 850519 -1635039 20806585 20425256 6988034 6517132 13818551 13908124 X HOLY TRINITY IS A NON-PROFIT FACILITY SERVING INDIVIDUALS WHO REQUIRE A BROAD RANGE OF SOCIAL, NURSING AND REHABILITATION SERVICES IN AN ATMOSPHERE OF QUALITY CARE AND CHRISTIAN LOVE, WITHOUT REGARD TO A PERSON'S RACE, COLOR, RELIGION, CREED, SEX, AGE, NATIONAL ORIGIN, DISABILITY OR VETERAN'S STATUS. PROVIDING THE HIGHEST STANDARD OF PERSONAL CARE FOR OUR RESIDENTS IS A SHARED RESPONSIBILITY. EACH RESIDENT DESERVES TO BE RECOGNIZED AS AN INDIVIDUAL AND DESERVES TO BE TREATED WITH RESPECT AND DIGNITY. THEREFORE, WE MUST DO EVERYTHING TO PRESERVE THE DIGNITY AND INDEPENDENCE OF OUR RESIDENTS BY SERVING THEM WITH CONFIDENCE, WARMTH, COMPASSION AND UNDERSTANDING. 0 0 12874633 0 12843707 HOLY TRINITY NURSING AND REHABILITATION CENTER PROVIDES LONG-TERM CARE SERVICES TO MEDICALLY QUALIFIED INDIVIDUALS WHO CAN NO LONGER RESIDE IN THEIR OWN HOMES, AND FOR WHOM FAMILY SUPPORT TO SUSTAIN IN THE COMMUNITY DOES NOT EXIST. THIS CARE IS TYPICALLY REFERRED TO AS "CUSTODIAL" CARE. THIS FACILITY IS MEDICARE AND MEDICAID CERTIFIED. WE ALSO PROVIDE POST-ACUTE RECUPERATIVE CARE THROUGH OUR SHORT-TERM CARE PROGRAM, WHICH RETURNS INDIVIDUALS TO THEIR HOMES FOLLOWING A PERIOD OF MEDICAL RECOVERY, INCLUDING REHABILITATION SERVICES. 12874633 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 27 0 244 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X RODOLFO PARRA 5088521000 300 BARBER STREET WORCESTER MA 01606 RODOLFO PARRA CEO/ADMINISTRATOR 40.00 X 202141 0 21113 KIMBERLY RIEL VP OF CLINICAL OPERATIONS 40.00 X 174885 0 20539 LORNA TRAINA LPN 40.00 X 141747 0 3085 RUTH NJOROGE LPN 40.00 X 123661 0 10421 SOLOMON MANU RN 40.00 X 130130 0 2314 CATHERINE MACHARIA RN 40.00 X 120277 0 367 SAMIR BITAR PRESIDENT - A/O SEPT 2023 1.00 X X 0 0 0 LEA CHRISTO CO-VICE PRESIDENT - A/O SEPT 2023 1.00 X X 0 0 0 JOANNE MCMAHAN CO-VICE PRESIDENT - A/O SEPT 2023 1.00 X X 0 0 0 WILLIAM TSOULES TREASURER - A/O SEPT 2023 1.00 X X 0 0 0 KATHY MSHOOSHIAN SECRETARY - A/O SEPT 2023 1.00 X X 0 0 0 NICHOLAS PALEOLOGOS CEOC CHAIR 1.00 X 0 0 0 FR CHRISTOPHER STAMAS DIRECTOR 1.00 X 0 0 0 FR SELIM MILAD DIRECTOR 1.00 X 0 0 0 GENA LIACOPULOS DIRECTOR 1.00 X 0 0 0 SAMIR TOKATLI DIRECTOR 1.00 X 0 0 0 DR CHRIS KIRUSIS DMD DIRECTOR 1.00 X 0 0 0 CHRIS BOONE DIRECTOR - A/O SEPT 2023 1.00 X 0 0 0 MARLENE TUCKER DIRECTOR - A/O SEPT 2023 1.00 X 0 0 0 MIKE DIONIS DIRECTOR - A/O SEPT 2023 1.00 X 0 0 0 TRAVIS GAGEN DIRECTOR - A/O SEPT 2023 1.00 X 0 0 0 CHRISTINA TOKATLI DIRECTOR - A/O SEPT 2023 1.00 X 0 0 0 STEVE FOTOS PRESIDENT - UNTIL SEPT 2023 1.00 X X 0 0 0 TOM FITZPATRICK VICE PRESIDENT - UNTIL SEPT 2023 1.00 X X 0 0 0 JOHN LITO DIRECTOR - UNTIL SEPT 2023 1.00 X 0 0 0 892841 0 57839 19 0 1 0 HEALTHCARE SERVICES GROUP INC 3220 TILLMAN DRIVE SUITE 300 BENSALEM PA 19020 HOUSEKEEPING SERVICES 511958 CLIFTONLARSONALLEN 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 TAX, AUDIT PREP, OUTSOURCED CFO 194379 UNIQUE NURSING STAFFING AGENCY INC 1 PO BOX 3335 WORCESTER MA 01613 NURSING STAFFING AGENCY 178541 3 265948 58730 324678 MEDICARE/MEDICAID 621400 7437065 7437065 OTHER PATIENT SERVICE REVENUE 621400 5406642 5406642 12843707 284436 284436 4569 152483 -147914 -147914 -147914 MISCELLANEOUS INCOME 621400 14710 14710 14710 13319617 12843707 0 151232 223254 223254 7893763 7407396 486367 48355 44243 4112 765831 720019 45812 634960 580960 54000 1354 1354 187636 187636 32504 32504 1326719 1097704 229015 141834 141834 57907 54539 3368 22010 22010 508181 410165 98016 10548 10548 306203 275625 30578 383636 383636 394630 169153 225477 USER FEE 691802 691802 MEDICAL SUPPLIES AND DR 626858 626858 FOOD AND SUPPLIES 412533 412533 BAD DEBT EXPENSE 271141 271141 12997 12997 14954656 12874633 2080023 0 763313 132118 2140109 1871640 1415497 552028 396646 11196064 6114664 3937831 5081400 10266487 12043992 1275177 1355603 20806585 20425256 1402692 1328361 246888 243658 51657 51483 4926797 4432233 360000 461397 6988034 6517132 X 5570140 4273352 8248411 9634772 13818551 13908124 20806585 20425256 X -1635039 1652283 72329 X 0 1 X 1 1 1 X 179319 2372154 4030764 801796 324678 7708711 9328617 8714358 7013120 13333228 12843707 51233030 9507936 11086512 11043884 14135024 13168385 58941741 5181 2622 2880 427 669 11779 0 5181 2622 2880 427 669 11779 58929962 237444 226239 392431 346293 284436 1486843 237444 226239 392431 346293 284436 1486843 71673 26988 70978 43017 14710 227366 9817053 11339739 11507293 14524334 13467531 60655950 0.97150 0.96730 0.02450 0.02690 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 71,673. 2020 AMOUNT: $ 26,988. 2021 AMOUNT: $ 70,978. 2022 AMOUNT: $ 43,017. 2023 AMOUNT: $ 14,710. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 10266487 1820164 42659 12043992 12803047 -1946920 589640 10266487 11932503 630 1934413 1064499 12803047 11484280 17708 846250 415735 11932503 10462434 6075 2731276 1715505 11484280 0.26080 0.39050 0.34870 0 0 985183 985183 6744595 4533565 2211030 3459786 1574599 1885187 6500 6500 0 5081400 BENEFICIAL INTERESTS IN PERPETUAL TRUST 717177 RESIDENT TRUST FUND 51483 ESCROW DEPOSITS 393515 RESERVE FOR REPLACEMENTS 193428 1355603 MARGIN LOAN 461397 461397 X 15045639 1652283 305055 -198812 1758526 13287113 32504 32504 13319617 14956066 305055 305055 14651011 32504 271141 303645 14954656 PART IV, LINE 2B: HOLY TRINITY NURSING AND REHABILITATION CENTER REGUARLY AND ROUTINELY FUNCTIONS AS THE CUSTODIAN FOR PERSONAL NEEDS ALLOWANCE (PNA) FUNDS FOR SOME OF ITS RESIDENTS, AT THE INDIVIDUAL RESIDENT'S REQUEST. A SEPARATE BANK ACCOUNT IS MAINTAINED SOLELY FOR THIS PURPOSE, AND NO FUNDS OUTSIDE OF THIS PURPOSE ARE "MINGLED" WITH RESIDENTS' PNA FUNDS. EACH RESIDENT RECEIVES A QUARTERLY STATEMENT WITH THEIR SPECIFIC "ACCOUNT BALANCE, AND ADDITIONAL REMINDERS ARE PROVIDED FOR BALANCES WHICH FALL BELOW $25 OR EXCEED $1,500. FUNDS MAY ALSO BE DEPOSITED BY FAMILY MEMBERS TO COVER PERSONAL NEED ITEMS AND SERVICES. PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3). PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL TRUST 72,329. BAD DEBT EXPENSE -271,141. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 271,141. X X 0 0 0 0 0 0 0 0 0 RODOLFO PARRA CEO/ADMINISTRATOR 202141 0 0 0 0 0 848 0 20265 0 223254 0 0 0 KIMBERLY RIEL VP OF CLINICAL OPERATIONS 174885 0 0 0 0 0 0 0 20539 0 195424 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A AUTHORITY IS GRANTED TO THE EXECUTIVE COMMITTEE TO ACT ON BEHALF OF THE BOARD. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SHALL CONSIST OF THE PRESIDENT, THE VICE-PRESIDENT, THE TREASURER, THE SECRETARY, AND SUCH OTHER DIRECTORS AS THE PRESIDENT MAY DESIGNATE. THE EXECUTIVE COMMITTEE SERVES AS THE COMMUNICATION LINK TO THE EXECUTIVE DIRECTOR AND IS RESPONSIBLE FOR PERFORMING THE EXECUTIVE DIRECTOR'S ANNUAL PERFORMANCE REVIEW. WHEN REQUIRED, DUE TO TIME CONSTRAINTS PRECLUDING THE FEASIBILITY OF CONVENING A SPECIAL MEETING OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL THE POWERS VESTED IN THE BOARD OF DIRECTORS DURING THE INTERVALS BETWEEN MEETINGS THEREOF, UNLESS THE BOARD OF DIRECTORS SHALL OTHERWISE DETERMINE, EXCEPT FOR THE FOLLOWING: (A) CHANGING THE PRINCIPAL OFFICE OF THE CORPORATION; (B) AMENDING BY-LAWS; (C) ELECTING OFFICERS; (D) CHANGING THE NUMBER OF THE BOARD OF DIRECTORS AND FILLING VACANCIES IN THE BOARD OF DIRECTORS; (E) REMOVING OFFICERS OR DIRECTORS FROM OFFICE; (F) AUTHORIZING A MERGER, CONSOLIDATION, SALE OF SUBSTANTIALLY ALL ASSETS, OR DISSOLUTION. THE EXECUTIVE COMMITTEE SHALL BE SUBJECT TO THE ORDERS OF THE BOARD, AND NONE OF ITS ACTS SHALL CONFLICT WITH ACTION TAKEN BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING MEMBERS OF THE BOARD OF DIRECTORS HAVE A FAMILY RELATIONSHIP: - CHRISTINA TOKATLI AND SAMIR TOKATLI ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 7A IN ACCORDANCE WITH GOVERNING BYLAWS, THE MEMBERS OF THE CORPORATION ARE THE CLERGY MEMBERS FROM THE CEOC PARISHES AND UP TO FIVE LAY DELEGATES PER PARISH DETERMINED BY THE GENERAL ASSEMBLY. THE MEMBERS ELECT THREE DIRECTORS TO THREE-YEAR TERMS EACH YEAR AT THE ANNUAL MEETING. MEMBERS OF THE CLERGY ELECT A CLERGY DIRECTOR EACH YEAR FOR A THREE-YEAR TERM, ALSO AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE GENERAL ASSEMBLY RETAINS THE AUTHORITY TO ELECT THREE DIRECTORS ANNUALLY, RATIFY AMENDMENTS TO THE ARTICLES OF ORGANIZATION AND BYLAWS, AND RATIFY ANY BOARD DECISION TO EITHER DISSOLVE THE CORPORATION OR ALTER ITS STRUCTURE (I.E. MERGER OR RESTRUCTURING). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY TAX ADVISORS OF A NATIONAL ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE PROCESS FOR REVIEWING THE FORM 990 INCLUDES AN ELECTRONIC (PDF) RELEASE TO ALL MEMBERS OF THE BOARD OF DIRECTORS, WITH A RETURN RECEIPT KEPT FOR EACH DIRECTOR AS EVIDENCE OF RECEIPT. THE DIRECTORS ARE ENCOURAGED TO REVIEW AND SUBMIT ANY QUESTIONS TO THE EXECUTIVE DIRECTOR, PRESIDENT, OR TREASURER OF THE CORPORATION. ALL QUESTIONS AND CONCERNS WILL BE ADDRESSED AND RESPONDED TO BY MANAGEMENT. THE FINANCE COMMITTEE ALSO RECEIVES AN ELECTRONIC (PDF) COPY OF THE REPORT PRIOR TO FILING AS WELL, AND THE SAME PROCEDURE APPLIES. IN THE EVENT THE BOARD CONVENES IN ADVANCE OF THE 990 SUBMISSION, THE TREASURER WILL PROVIDE THE BOARD WITH AN OPPORTUNITY TO REVIEW AND DISCUSS IT AT THE MEETING, AND THE REVIEW WILL BE RECORDED IN THE MINUTES OF THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD HAS IMPLEMENTED A MORE COMPREHENSIVE PROCESS FOR IDENTIFYING AND DISCLOSING POTENTIAL CONFLICTS OF INTEREST. A SEPARATE, STAND-ALONE POLICY WAS RECENTLY DEVELOPED TO SUPPLEMENT AND REPLACE THE PREVIOUS POLICY STATEMENTS WHICH APPEARED IN OTHER ORGANIZATIONAL DOCUMENTS, INCLUDING THE BYLAWS. THE SEPARATE, WRITTEN CONFLICT OF INTEREST POLICY INCLUDES A DISCLOSURE FORM WHICH IS NOW COMPLETED BY BOARD MEMBERS ON AN ANNUAL BASIS, AND IT IS SUBMITTED TO THE BOARD. THE OFFICERS OF THE CORPORATION, IN CONSULTATION WITH THE EXECUTIVE DIRECTOR, REVIEW THE DISCLOSURE FORMS TO IDENTIFY ANY POTENTIAL CONFLICTS. THOSE DIRECTORS IDENTIFIED AS HAVING INTERESTS THAT COULD GIVE RISE TO A POSSIBLE CONFLICT ARE INFORMED BY THE PRESIDENT, AND THE BOARD OF DIRECTORS THEN REVIEWS THE DISCLOSURE AND REACHES A DETERMINATION. IF A DIRECTOR IS FOUND TO HAVE A NON-RECONCILABLE CONFLICT OF INTEREST, THAT MEMBER IS REQUESTED TO RESIGN FROM THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR/KEY PERSONNEL IS COMPLETED UNDER THE AUSPICE OF THE BOARD PRESIDENT. THE ORGANIZATION'S DIRECTOR OF HUMAN RESOURCES, AT THE DIRECTION OF THE PRESIDENT, OBTAINS COMPARATIVE COMPENSATION INFORMATION FROM A VARIETY OF SOURCES, INCLUDING SALARY SURVEYS RELEASED BY TRADE ASSOCIATIONS, COST REPORT DATA RELEASED BY INDEPENDENT FIRMS WHICH COMPILE THIS INFORMATION, IDENTIFICATION OF COMPARATIVE ORGANIZATIONS, AND DISCUSSIONS WITH HUMAN RESOURCES IN THESE ORGANIZATIONS EXCHANGING DATA, COMPILATION AND REVIEW OF FORMS 990 FROM COMPARABLE ORGANIZATIONS, AN ASSESSMENT OF THE CURRENT MARKET CONDITIONS BASED ON HIRING DATA COMPILED. THE MATERIAL IS ANALYZED BY THE DIRECTOR OF HUMAN RESOURCES AND SUMMARIZED, WITH COMPESATION VARIANCES IDENTIFIED. THE INFORMATION IS PRESENTED TO THE PRESIDENT, WHO IN TURN, REVIEWS ANY CONCERNS WITH THE GOVERNING BODY. AT THE TIME OF THE DELIBERATION, THE BOARD MAKES A DECISION WHICH IS RECORDED VIA BOARD VOTE, AND IS RECORDED IN THE MINUTES TO THE MEETING. IN ADDITION, THE BOARD REVIEWS THE ANNUAL OPERATING BUDGET EACH YEAR, AND THE EXECUTIVE DIRECTOR'S SALARY IS PRESENTED AS A SINGLE LINE ITEM AS A FULL DISCLOSURE TO THE BOARD. EACH YEAR, THE OPERATING BUDGET IS APPROVED THROUGH A VOTE OF THE BOARD OF DIRECTORS, AND THE VOTE IS RECORDED IN THE MINUTES OF THE MEETING. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL REPORTS ARE MADE AVAILABLE TO THE PUBLIC IN A VARIETY OF WAYS. ON AN ANNUAL BASIS, THE IRS FORM 990 AND MASSACHUSETTS FORM PC ARE FILED, INCLUDING AN ATTACHMENT OF THE AUDITED FINANCIAL STATEMENTS. BOTH FORMS ARE AVAILABLE TO CONSUMERS THROUGH WEBSITES LIKE GUIDESTAR, THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE, THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE, ETC. IN ADDITION, THE IRS FORM 990 IS PROVIDED UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). ON AN ANNUAL BASIS, THE COPRORATION REPORTS TO THE MEMBERSHIP AT THE ANNUAL MEETING/GENERAL ASSEMBLY. NOTICE FOR THIS MEETING IS RELEASED MORE THAN 30 DAYS IN ADVANCE TO MEMBERS THROUGH OUR 12 SPONSORING PARISHES, WHO POST AND RELEASE THE NOTICE THROUGH PRINT FORMS. DONORS ARE ALSO SENT AN ANNUAL MEETING INVITATION EACH YEAR TO ENCOURAGE THEIR ATTENDANCE. THE ANNUAL REPORT IS RELEASED IN WRITING AT THE ANNUAL MEETING, INCLUDING THE ORGANIZATION'S BALANCE SHEETS, OPERATING STATEMENTS, AND STATEMENT OF CASH FLOWS. THIS REPORT IS THEN MAILED TO DONORS WHO DID NOT ATTEND THE MEETING EACH YEAR. ALL ORGANIZATION DOCUMENTS, SUCH AS BYLAWS AND ARTICLES OF INCORPORATION, ARE RETAINED ON FILE WITH THE MASSACHUSETTS OFFICES WHICH GOVERN SUCH AND ARE AVAILABLE UPON REQUEST AT THOSE OFFICES. IN ADDITION, THIS ORGANIZATION RELEASES THIS INFORMATION TO INTERESTED PARTIES ON AN AS-REQUESTED BASIS. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST TRUST 72,329.