2020-08-13T12:03:31-05:00 2019-09-30 350921680 CROWE LLP 175 Powder Forest Drive Simsbury CT 060897902 990 2018-10-01 061435919 Masonicare Corporation MASO 2036787857 PO Box 70 Wallingford CT 06492 JAMES R RUDE CFO 2020-08-13 true Kristin Anderson P01231300 8606789200 2018 2020-09-22 18:59:49Z JON-PAUL VENOIT PO Box 70 Wallingford CT 06492 10176716 false X WWW.MASONICARE.ORG X 1995 CT Masonicare is a parent holding company and support organization for its affiliate corporations. 15 15 225 180 0 0 1069 0 9544550 8754812 93164 124179 566271 927636 10205054 9806627 0 0 16445967 15350884 0 0 6076769 10028373 22522736 25379257 -12317682 -15572630 58485612 60494556 142504189 147539436 -84018577 -87044880 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. false false 25379257 8733229 Provides management support for its affiliates who provide geriatric care services, hospital services, management services, fundraising 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. 25379257 true false false false false false false false true true false true 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 52 0 true 225 true true true false false false false false false false false false false false X 15 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 Robert F Polito Jr Chairman 1.0 3.0 X X 0 0 0 William R Deickler Vice Chairman 1.0 2.0 X X 0 0 0 Janet S Berry Treasuer 1.0 2.0 X X 0 0 0 Geoffrey L Ice Secretary 1.0 1.0 X X 0 0 0 William E Bohman Trustee (effective 04/09/2019) 1.0 1.0 X 0 0 0 Sherwin M Borsuk MD Trustee 1.0 2.0 X 0 0 0 J Arthur Carbonaro Trustee 1.0 1.0 X 0 0 0 Francis X Conlon Trustee 1.0 2.0 X 0 0 0 David A Gessert Trustee 1.0 3.0 X 0 0 0 Melvin E Johnson Trustee 1.0 0 X 0 0 0 Susan Koty Trustee 1.0 0 X 0 0 0 Howard W Orr Trustee 1.0 3.0 X 0 0 0 Stephen W Petri III Trustee 1.0 0 X 0 0 0 Marshall K Robinson Trustee (thru 04/08/2019) 1.0 0 X 0 0 0 Robert A Simon Trustee 1.0 2.0 X 0 0 0 Thaddeus M Stewart Trustee 1.0 2.0 X 0 0 0 Jon-Paul Venoit President and CEO 40.0 10.0 X 701087 0 37504 James R Rude CFO and VP Finance, Assistant Treasurer 40.0 10.0 X 316600 0 33718 Mark Garilli Chief Operating Officer (thru 02/01/19) 40.0 9.0 X 244153 0 32291 Jennifer A King Assistant Secretary 1.0 40.0 X 0 230172 19579 Edward Dooling VP Human Resources 40.0 0 X 174831 0 35262 Susan Adams VP Alliance Integration 40.0 0.0 X 163160 0 25515 Ann Collette Krantz VP Strategy & Business Development 40.0 0 X 184017 0 18759 Tracey LeMay Chief Administrative Officer (thru 09/27/19) 40.0 1.0 X 189441 0 40144 Brian Richard Chief Information Officer 40.0 0 X 224468 0 38074 Margaret Steeves Laffin VP Marketing (thru 04/12/2019) 40.0 0 X 165014 0 30415 2362771 230172 311261 25 false true false MICROSOFT CORPORATION 6100 NEIL ROAD RENO NV 89511 IT SERVICES 645318 CERNER CORPORATION 2800 ROCKCREEK PARKWAY KANSAS CITY MO 64117 IT SERVICES 545673 PRESIDIO NETWORKED SOLUTIONS GROUP 12120 SUNSET HILLS ROAD SUITE 202 RESTON VA 20190 IT SERVICES 440984 PC CONNECTIONS SALES CORP 790 MILFORD ROAD MERRIMACK NH 03054 IT SERVICES 346482 HEALTHCARE PERFORMANCE GROUP INC PO Box 588 Spring Hill KS 66083 IT SERVICES 341054 19 X 0 MANAGEMENT FEES 623000 8754812 8754812 0 0 0 0 8754812 124179 124179 299063 370089 -71026 0 -71026 -21583 -49443 0 0 CHILD DAY CARE 900099 636376 636376 EXPENSE RECOVERY mASONICARE AT NEWTOWN 900099 338767 338767 TEACHING SERVICES 900099 12866 12866 10653 0 0 10653 998662 9806627 8733229 0 1073398 X 1285602 1285602 10385911 10385911 2861628 2861628 817743 817743 129652 129652 24496 24496 601092 601092 0 0 129628 129628 17766 17766 1411983 1411983 568508 568508 168215 168215 27550 27550 685772 685772 1910668 1910668 90628 90628 RECRUITMENT AND RETENTION 248858 248858 COMMUNITY/FRATERNAL RELATIONS 113999 113999 BANK AND SERVICE FEES 143151 143151 REPAIRS & MAINTENANCE 140050 140050 3616357 3616357 0 0 25379257 25379257 0 0 -1093785 167762 301537 0 0 0 2080000 4514470 60424 57144 339127 445174 43889117 30497296 19487310 13391821 2677259 2706663 26581018 26581019 1625797 1561387 6728462 10767579 58485612 60494556 5934563 6147358 112604308 109974440 0 3650157 3638000 20315161 27779638 142504189 147539436 X -84018577 -87044880 -84018577 -87044880 58485612 60494556 X -15572630 12546327 X false true X true false X X 8 MASONICARE HEALTH CENTER INC 060655131 3 true 9316539 0 MASONICARE AT NEWTOWN INC 061040285 9 true 306578 0 MASONICARE AT ASHLAR VILLAGE INC 061050830 9 true 0 0 MASONICARE HOME HEALTH AND HOSPICE 061101924 9 true 202446 0 MASONICARE AT HOME INC 202377783 9 false 0 0 MASONIC CHARITY FOUNDATION OF CT 061435920 7 false 698325 0 MASONICARE AT MYSTIC INC 464656008 9 false 0 0 MASONICARE AT CHESTER VILLAGE 822936624 9 false 495917 0 8 11019805 0 false false false false true false false false false false false false false false false true true true X true true Schedule A, Part I Additional Supplemental 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. Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name 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. Schedule A, Part IV, Section A, Line 5a Added, Substituted, or Removed Sup. Org. The business and assets of Masonicare at Newtown, Inc. (06-1040285) were sold to an unrelated third party on June 1, 2018. In accordance with the Masonicare Corporation Bylaws the Organization's Board of Trustees approved the dissolution of Masonicare at Newtown, Inc. as a supported organization. Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies The supported organizations had a significant voice in Masonicare Corporation's investment policies and in directing the use of Masonicare Corporation's 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 one and three Board members overlap with the Masonicare Corporation Board. Because of 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. Schedule A, Part IV, Section E, Line 3a Power To Appoint/Elect Majority of Officer/Director/Trustee Masonicare Corporation has the power to appoint or elect a majority of the officers and directors of each of its supported organizations. Schedule A, Part IV, Section E, Line 3b Substantial Direction Over 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. 84388408 737160 -937362 127004 8515 84052687 83999562 90734 823968 108031 417825 84388408 81951634 113749 2055426 104759 16488 83999562 81376566 276087 403895 60860 44054 81951634 82543622 211991 -1258763 88941 31343 81376566 0.0 0.9605 0.0395 false true true 13866444 5680867 8185577 92180 72517 19663 25885483 22658337 3227146 4045010 2085575 1959435 13391821 INVESTMENT IN SUBSIDIARIES 26581019 C 26581019 OTHER RECEIVABLES 60058 RECOVERY OF EST INSURANCE LIABILITY 1104448 UNDER TRUST FOR SELF INS. LIABILITIES 4837364 DUE FROM AFFILIATES 4765709 10767579 ACCRUED EMPLOYEE BENEFITS CURRENT 381786 ACCRUED POST RETIREMENT BEN L/T 15693898 DEPOSITS 18674 EST SETTLEMENTS DUE THIRD PARTY PAY 500000 EST. INS. LIAB THROUGH COMM PAYORS 1104448 LOAN PAYABLE KEYSTONE 4456568 OTHER LONG TERM LIABILITIES 4207740 SELF INSURANCE LIABILITIES 1416524 27779638 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, 2019 and 2018. 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 2016 onwards are eligible for audit by the IRS. X X X X false true false false false false false true false Jon-Paul Venoit President and CEO 558277 0 0 0 142810 0 10265 0 27239 0 738591 0 0 0 James R Rude CFO and VP Finance, Assistant Treasurer 304496 0 10000 0 2104 0 9637 0 24081 0 350318 0 0 0 Mark Garilli Chief Operating Officer (thru 02/01/19) 243588 0 0 0 565 0 2548 0 29743 0 276444 0 0 0 Jennifer A King Assistant Secretary 0 220010 0 686 0 9476 0 8614 0 10965 0 249751 0 0 Edward Dooling VP Human Resources 169348 0 5330 0 153 0 7211 0 28051 0 210093 0 0 0 Susan Adams VP Alliance Integration 161364 0 0 0 1796 0 6706 0 18809 0 188675 0 0 0 Ann Collette Krantz VP Strategy & Business Development 178648 0 5000 0 369 0 6439 0 12320 0 202776 0 0 0 Tracey LeMay Chief Administrative Officer (thru 09/27/19) 189257 0 0 0 184 0 8654 0 31490 0 229585 0 0 0 Brian Richard Chief Information Officer 219146 0 5000 0 322 0 8887 0 29187 0 262542 0 0 0 Margaret Steeves Laffin VP Marketing (thru 04/12/2019) 163537 0 464 0 1013 0 6995 0 23420 0 195429 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Jon-Paul Venoit received a payment from a supplemental non-qualified retirement plan of $131,214 (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 the amounts reported on Schedule J, Part II, Column (B)(iii) "Bonus and Incentive Compensation". A CONNECTICUT HEALTH AND EDUCATION FOUNDATION (SERIES F) 060806186 20774YW86 2016-11-15 122222403 REFINANCE BONDS FOR '07 & '12 CAPITAL PROJECTS false false false A 11820195 122276142 640612 1839257 4510128 115286145 2017 true false false true A false false true true false 0.0 0.0 0.0 false false true A false true false false false false false false true A true Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: CONNECTICUT HEALTH AND EDUCATION FOUNDATION (SERIES F) The difference between the issue price and total proceeds of issue is due to investment earnings. Form 990, Part VI, Line 1a Delegate broad authority to a committee The organization has an Executive Committee of the Board, that shall have the power to transact all business of the governing body when the board is not in session. The Executive Committee members are the officers of the governing body, the Grand Master of the Masonic Grand Lodge A.F. & A.M. of Connecticut, and an additional trustee appointed by the governing body. All are voting members of the governing body. The Executive Committee interprets policy, advises on issues relating to operational needs and reviews the conduct of governing body members as well as carries out the work of the governing body with respect to staff compensation and human resource issues and governing body self evaluation. 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 15a Process to establish compensation of top management official The compensation committee of the board engages an independent firm to certify the reasonableness of the compensation of the President and Chief Executive Officer of the organization annually. The compensation committee approves compensation based on market data analysis. The committees deliberations are reflected in its minutes. The process was completed in May 2019. Form 990, Part VI, Line 15b Process to establish compensation of other 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 compensation committee approves compensation based on market data analysis. The committees deliberations are reflected in its minutes. The process was completed in May 2019 for the following positions: Chief Financial Officer, Chief Administrative Officer, Chief Information Officer, Vice President of Mission Effectiveness, Vice President of Human Resources, Vice President of Strategy & Business Development. Form 990, Part VI, Line 19 Required documents available to the public The Organization provides governing documents, conflict of interest policy, and financial statements to to the public upon request. Form 990, 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 organizations, not necessarily equally but in the proportion required for each of them, for which they receive no compensation. Related organizations include, Masonic Charity Foundation of CT, Masonicare Health Center, Inc., Masonicare at Newtown, Inc. (Dissolved 09/30/2019), Masonicare at Ashlar Village Inc., Masonicare Home Health and Hospice Inc., Masonicare Partners Home Health and Hospice Inc. (Dissolved 09/30/2019), Masonicare at Home Inc., Masonicare at Mystic Inc., Masonicare at Chester Village Inc. and Keystone Indemnity Company LTD. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue GRAND LODGE MIS FEE - Total Revenue: 9996, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 9996; VENDING MACHINES - Total Revenue: 471, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 471; OTHER MISCELLANEOUS - Total Revenue: 186, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 186; Form 990, Part IX, Line 11g Other Expenses DIETARY - Total Expense: 56812, Program Service Expense: 56812, Management and General Expenses: , Fundraising Expenses: ; SUPPLIES - Total Expense: 17966, Program Service Expense: 17966, Management and General Expenses: , Fundraising Expenses: ; LICENSE/MEMBERSHIPS - Total Expense: 13513, Program Service Expense: 13513, Management and General Expenses: , Fundraising Expenses: ; MISCELLANEOUS - Total Expense: 34130, Program Service Expense: 34130, Management and General Expenses: , Fundraising Expenses: ; ABANDONMENT OF MEDICAL RECORDS/BILLING SOFTWARE - Total Expense: 3493936, Program Service Expense: 3493936, Management and General Expenses: , Fundraising Expenses: ; Form 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 Corporation on November 15, 2017. The members of the obligated group are Masonicare Corporation, Masonic Charity Foundation of CT, Masonicare Health Center, Inc., Masonicare at Ashlar Village, Inc., Masonicare at Home, Inc., and Masonicare Home, Health and Hospice, Inc. The current outstanding bond balance is $103,965,000. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CAPITAL CONTRIBUTION FROM RELATED ENTITIES - 1706880; MINIMUM PENSION LIABILITY - -5160553; TRANSFERS FROM MASONIC CHARITY FOUNDATION - 16000000; MASONIC CHARITY FOUNDATION OF CT PO BOX 70 WALLINGFORD CT 06492 061435920 PROVIDE PLANNED GIVING AND DEVELOPMENT CT 501(c)(3) 7 Masonicare Corporation true MASONICARE HEALTH CENTER INC PO BOX 70 WALLINGFORD CT 06492 060655131 PROVIDE MEDICAL SERVICES TO ELDERLY CT 501(c)(3) 10 Masonicare Corporation true MASONICARE AT NEWTOWN INC (Dissolved 09302019) PO BOX 70 WALLINGFORD CT 06492 061070285 PROVIDE SKILLED NURSING/ASSISTED LIVING CT 501(c)(3) 10 Masonicare Corporation true MASONICARE AT ASHLAR VILLAGE INC PO BOX 70 WALLINGFORD CT 06492 061050830 CCRC AND ASSISTED LIVING COMMUNITY CT 501(c)(3) 10 Masonicare Corporation true MASONICARE AT CHESTER VILLAGE INC PO BOX 70 WALLINGFORD CT 06492 822936624 CONTINUING CARE RETIREMENT COMMUNITY CT 501(c)(3) 10 Masonicare Corporation true MASONICARE HOME HEALTH AND HOSPICE INC PO BOX 70 WALLINGFORD CT 06492 061101924 PROVIDE HOME HEALTH/HOSPICE SERVICES CT 501(c)(3) 10 Masonicare Corporation true MASONICARE PARTNERS HOME HEALTH & HOSPICE INC (Dissolved 09302019) PO BOX 70 WALLINGFORD CT 06492 260758992 PROVIDE HOME HEALTH/HOSPICE SERVICES CT 501(c)(3) 10 MASONICARE HOME HEALTH AND HOSPICE (65) true MASONICARE AT HOME INC PO BOX 70 WALLINGFORD CT 06492 202377783 PROVIDE HOME SERVICES TO THE ELDERLY CT 501(c)(3) 10 Masonicare Corporation true 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 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 69 MASONIC AVENUE WALLINGFORD CT 06492 060243277 MASONIC FRATERNAL ORGANIZATION CT 501(c)(10) NA false SENIOR LIVING BY MASONICARE LLC PO BOX 70 WALLINGFORD CT 06492 364784728 PROVIDE SERVICES TO THE ELDERLY CT NA N/A false false MASONICARE PRIMARY CARE PHYSICIANS (Dissolved 06302019) PO BOX 70 WALLINGFORD CT 06492 061491820 PHYSICIAN MEDICAL PRACTICE CT N/A C Corporation true MASONIC MANAGEMENT SERVICES (Dissolved 06302019) PO BOX 70 WALLINGFORD CT 06492 061468972 PROVIDES MANAGEMENT SERVICES CT N/A C Corporation 0 0 0 true true true false true true false false false false true true true true false true true true false true MASONIC CHARITY FOUNDATION OF CT P 648612 COST MASONIC CHARITY FOUNDATION OF CT S 16000000 COST MASONICARE HEALTH CENTER K 83670 COST MASONICARE HEALTH CENTER L 3630600 COST MASONICARE HEALTH CENTER P 5769609 COST MASONICARE AT NEWTON INC (Dissolved 09302019) P 306578 COST MASONICARE AT ASHLAR VILLAGE INC L 838243 COST MASONICARE AT ASHLAR VILLAGE INC Q 11198788 COST MASONICARE HOME HEALTH AND HOSPICE INC L 2825128 COST MASONICARE HOME HEALTH AND HOSPICE INC Q 2622683 COST MASONICARE AT HOME INC L 322765 COST MASONICARE AT HOME INC Q 1007414 COST KEYSTONE INDEMNITY COMPANY LTD E 2376568 COST KEYSTONE INDEMNITY COMPANY LTD M 320000 COST MASONICARE AT MYSTIC INC Q 1658490 COST MASONICARE AT CHESTER VILLAGE INC D 876568 COST MASONICARE AT CHESTER VILLAGE INC L 290010 COST MASONICARE AT CHESTER VILLAGE INC P 205907 COST MASONIC MANAGEMENT SERVICES INC (Dissolved 06302019) B 121822 COST