2011-11-15T08:24:31-06:00 2010-12-31 GRASSI & CO CPA'S PC 50 JERICHO QUADRANGLE JERICHO NY 11753 990 2010-01-01 135563012 TRUSTEES OF THE MASONIC HALL AND ASYLUM FUND TRUS 2127414520 71 WEST 23RD STREET NEW YORK NY 10010 GEORGE D BLASCH 2127414520 2011-11-14 1 5162563500 2010 2016-03-07 17:11:31Z GEORGE D BLASCH 71 WEST 23RD STREET NEW YORK NY 10010 160965719 0 X WWW.MASONICCOMMUNITY,ORG X 1864 NY SKILLED NURSING 9 7 1071 226 0 0 1638263 1514934 31722559 35048642 -12959590 5966248 4407081 3340104 24808313 45869928 863828 870348 0 0 31434224 31366320 0 0 111963 20392655 20648490 52690707 52885158 -27882394 -7015230 286585329 300169622 21365905 35298591 265219424 264871031 X THE MASONIC CARE COMMUNITY IS A MANIFESTATION OF THE DEDICATION OF MASONS TO THE PRINCIPLE OF BROTHERHOOD OF MAN UNDER THE "FATHERHOOD OF GOD", A HOME OFFERING BOTH PHYSICAL AND SPIRITUAL COMFORT. IT IS MORE THAN JUST A "PLACE TO LIVE", AS IT IS A PLACE FILLED WITH LOVE AND IT IS OUR HOPE THAT IT WILL REMAIN SO AS LONG AS IT SHALL ENDURE. IT IS WITH THESE THOUGHTS THAT THE MASONIC CARE COMMUNITY RECEIVES ITS GUESTS. THE MASONIC CARE COMMUNITY IS A MULTILEVEL LONG TERM CARE RESIDENTIAL COMMUNITY PROVIDING NURSING CARE, ADULT CARE AND INDEPENDENT LIVING APARTMENTS. THE MASONIC CARE COMMUNITY IS COMMITTED TO PROVIDING A HOLISTIC APPROACH TO THE CARE OF OUR RESIDENTS, WHICH PROMOTES MAXIMUM FUNCTIONING AND INDEPENENCE IN ALL ASPECTS OF THEIR LIFE. THIS COMMITMENT TO QUALITY OF LIFE REQUIRES THAT WE ALWAYS INVOLVE THE RESIDENT, FAMILY AND INTERDISCIPLINARY TEAM WHEN MAKING DECISIONS REGARDING CARE. BY DOING THIS, WE INSURE THE RESIDENTS WILL MAINTAIN THEIR DIGNITY AND SELF-WORTH 0 0 33316773 30085127 FULL-TIME SKILLED NURSING CARE IS OFFERED IN OUR HEALTH PAVILION. RESIDENTS ENJOY FREEDOM OF CHOICE, A RICH QUALITY OF LIFE, THEIR OWN DECISION MAKING AND BEING PART OF THE PLANNED COMMUNITY. RESIDENTS LIVE IN "HOUSEHOLDS" CONSISTING OF 8-16 PEOPLE. THE HEALTH PAVILION HAS A FULL TIME MEDICAL STAFF WITH 24-HOUR SKILLED NURSING CARE TO ENSURE THE HIGHEST LEVELS OF SERVICE, WHICH INCLUDES REHABILITATION SERVICES FOR SHOT AND LONG TERM CARE, ALZHEIMER AND DEMENTIA CARE, PALLIATIVE CARE AND RESPITE CARE. 74 % OF PATIENT DAYS IN 2010 WERE FOR SERVICES PROVIDED TO INDIGENT MEDICAID RESIDENTS AT A COST THAT EXCEEDS THE REVENUE FOR THESE RESIDENTS FROM THE STATE OF NEW YORK. 3368930 2255535 WILEY HALL RESIDENTIAL ADULT CARE HAS 80 BEDS FOR MODERATE HEALTHCARE NEEDS AND PROVIDES ROOM, BOARD AND PERSONAL CARE SERVICES IN A COMMUNITY-BASED ATMOSPHERE. LIFE AT WILEY HALL IS STIMULATING AND REWARDING THANKS TO DAILY ACTIVITIES, PROGRAMS AND OFF-SITE TRIPS. A FULL-TIME MEDICAL STAFF IS ON-SITE WITH DOCTORS ON CALL. OTHER WILEY HALL SERVICES INCLUDE A HEALTHCARE CLINIC, OPTHALMOGY, DENTISTRY, PODIATRY, PLUS PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES. 1682165 1939536 ACACIA VILLAGE OFFERS THE BEST IN RETIREMENT LIVING, COMPLETE WITH A LONG LIST OF COMFORTS AND CONVENIENCES, SERVICES AND AMENITIES. OUR 60 MODERN SPACIOUS APARTMENTS FEATURE A VARIETY OF AMENITIES INCLUDING WALL TO WALL CARPETING, STACKED WASHER/DRYER, AND A FULLY EQUIPPED KITCHEN. AT ACACIA VILLAGE, TENANTS HAVE PRIORITY ACCESS TO THE COMPREHENSIVE CONTINUUM OF CARE AVAILABLE ON THE MASONIC CAMPUS. 2496762 870348 768444 THE MASONIC CARE COMMUNITY OFFERS MANY OTHER SERVICES INCLUDING CHILD DAY CARE AND CAMP ACTIVITES 2496762 870348 768444 40864630 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 20 0 1 1071 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X TRUSTEES OF THE MASONIC HALL AND ASYLUM FUND 2127414500 71 WEST 23RD STREET NEW YORK NY 10010 M DONALD DARROHN 35.00 X X 0 0 0 MANUEL ABAD 25.00 X X 0 0 0 GEORGE D BLASCH 30.00 X X 0 0 0 DAVID STOY 28.00 X X 0 0 0 DOMINICK GRIPPO 10.00 X 0 0 0 JOHN FULLER 10.00 X 0 0 0 ALFRED DIAS 15.00 X 0 0 0 PAUL M ROSEN 15.00 X 0 0 0 GRIFFITH JONES III 15.00 X 0 0 0 WILLIAM J LULEY 40.00 X 180083 0 37898 DR GUY WILCOX 40.00 X 236135 0 67612 DR FLORIN OLTEANU 40.00 X 190637 0 8297 KEVIN CONROY 40.00 X 127156 0 7523 DR ELIF ARIM 40.00 X 181146 0 26557 ROBERT RAFFLE 40.00 X 96912 0 18485 915157 0 147887 5 0 1 0 CHARLES A GAETANO CONSTRUCTION 258 GENESSE STREET UTICA NY 13502 GENERAL CONTRACTOR 16266283 HARVARD MAINTENANCE 570 SEVENTH AVE NEW YORK NY 10018 BUILDING MAINTENANCE 2790875 CITY CONNECTIONS 71 WEST 23RD STREET NEW YORK NY 10010 PROPERTY MANAGEMENT 539475 SODEXHO MARRIOT SERVICE INC PO BOX 81049 WOBURN MA 01813 FOOD SERVICE 430366 FELIX CHAVEZ 44-02 11TH STREET LONG ISLAND CITY NY 11101 FINE ARTS RESTORATION 324948 20 1514934 1514934 PATIENT SERVICES 623000 31175754 31175754 ACACIA VILLAGE 623990 1939536 1939536 CHILD DAY CARE 624410 436174 436174 CAMP TURK 624410 332270 332270 1164908 1164908 35048642 4472805 4472805 10432998 7517692 2915306 2915306 2915306 109071542 107578099 1493443 1493443 1493443 REIMBURSEMENT FEES 900099 321777 321777 OTHER INCOME 900099 103021 103021 424798 45869928 35048642 0 9306352 394348 394348 476000 476000 183501 126517 56984 20759514 17360945 3349864 48705 2262915 1889534 362066 11315 6625965 5532680 1060154 33131 1534425 1281245 245508 7672 288643 288643 366872 366872 627145 627145 1579720 1227719 351906 95 481155 2497 475158 3500 374291 97491 275165 1635 2800729 2052913 746715 1101 100028 98451 1577 78760 11711 67048 1 193527 193525 2 7497773 5118834 2375848 3091 553796 27395 526401 NURSING FEE ASSESSMENT 1540885 1540885 FOOD 1459586 1457754 1832 PHARAMACEUTICALS AND OT 1238677 1238677 OTHER SUPPLIES 903104 799601 103362 141 MISC EXPENSES 562211 226296 335918 -3 1588 1588 52885158 40864630 11908565 111963 217599 14879 30269005 12963408 7032007 6960636 313720 312989 3430240 2307879 208535833 92937914 106561027 115597919 127730978 149082225 11030753 12929687 286585329 300169622 3969671 5130218 11980294 17396234 18188079 21365905 35298591 X 238956584 238203541 661064 646968 25601776 26020522 265219424 264871031 286585329 300169622 X -7015230 6666837 X X 0 1 1 X 0 X 1366636 1842236 2209301 1638263 1514934 8571370 1366636 1842236 2209301 1638263 1514934 8571370 8571370 15065020 15850768 15722590 13813504 4472807 64924689 436903 2277221 696421 424798 3835343 77331402 149101386 0.11080 0.11130 X REGULATION 1 170A-9T(F)(3) PROVIDES THAT, NOTWITHSTANDING AN ORGANIZATION'S NOT SATISFYING THE 33 1/3 PERCENT PUBLIC SUPPORT TEST, IT CAN STILL QUALIFY AS A PUBLIC CHARITY IF ITS PUBLIC SUPPORT PERCENTAGE IS NORMALLY AT LEAST TEN (10) PERCENT, AND IT MEETS THE 'FACTS AND CIRCUMSTANCES' TEST IN THIS CONTEXT IT IS REQUIRED THAT AN ORGANIZATION MUST BE SO 'ORGANIZED AND OPERATED' AS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS WHICH IN TURN REQUIRES THAT THE ORGANIZATION MAINTAIN A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS. FOR THE FIVE (5) YEAR PERIOD ENDED DECEMBER 31, 2010, THE ORGANIZATION RECEIVED A TOTAL OF $8,571,370 FROM 1959 PERSONS AND ESTATES. OF THE FOREGOING, 1711 WERE LESS THAN $1000, 174 WERE FROM $1000 TO $10,000, 16 WERE $10,001 TO $25,000, 38 WERE $25,001 TO $100,000, AND 20 WERE GREATER THAN $100,001. IN ADDITION, A PORTION OF EACH MASON'S DUES CONSTITUTE A CHARITABLE CONTRIBUTION ($.50). DURING THE FIVE (5) YEAR PERIOD ENDING DECEMBER 31, 2010 THERE WERE 256,394 DUES PAYMENTS RESULTING IN A CHARITABLE CONTRIBUTION AMOUNTING TO $128,197. IN ADDITION TO THE (10) PERCENT AND ATTRACTION OF PUBLIC SUPPORT REQUIREMENTS, OTHER FACTORS ARE TAKEN INTO ACCOUNT IN DETERMINING WHETHER AN ORGANIZATION IS PUBLICLY SUPPORTED. FIRST, THE HIGHER THE TEN (10) PERCENT REQUIREMENT, THE LESSER THE BURDEN IN ESTABLISHING PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS. ALTHOUGH THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE IS 11.08 % THE REGULATIONS PROVIDE THAT IF THE PERCENTAGE IS LOW BECAUSE IT RECEIVES A HIGH PERCENTAGE OF ITS TOTAL SUPPORT FROM 'INVESTMENT INCOME ON ITS INVESTMENT PORTFOLIO', SUCH FACT WILL BE TREATED AS EVIDENCE OF COMPLIANCE IF THE FUNDS WERE ORIGINALLY CONTRIBUTED BY A GOVERNMENT UNIT OR BY THE GENERAL PUBLIC. SINCE THE INVESTMENT PORTFOLIO IS APPROXIMATELY $ 149,082,225 AND THE RATE OF RETURN IS 2.94 % THE INVESTMENT INCOME FROM THE ENDOWMENT AMOUNTS TO $ 4,472,807. IF THIS INVESTMENT INCOME WERE NOT INCLUDED IN SUPPORT, OVER THE FIVE YEAR PERIOD ENDING DECEMBER 31, 2010, THE PUBLIC SUPPORT PERCENTAGE WOULD INCREASE SIGNIFICANTLY. THE SECOND FACTOR SOURCES OF SUPPORT ARE MET IF THE ORGANIZATION RECEIVES SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS. IN THIS CONTEXT, THE FACT THAT THE ORGANIZATION DOES NOT LIMIT ITS ACTIVITIES TO A PARTICULAR REGION (IT SEEKS SUPPORT THROUGHOUT NEW YORK STATE), DEMONSTRATES ITS PUBLIC NATURE. THIRD, THE GOVERNING BODY IS COMPOSED OF INDIVIDUALS OF DIVERSE PROFESSIONS WHO REPRESENT THE BROAD INTEREST OF THE PUBLIC, AND NONE OF WHOM ARE DISQUALIFIED PERSONS. THE GOVERNING BODY IS COMPRISED OF INDIVIDUALS WHO REPRESENT VARIOUS GEROGRAPHIC REGIONS OF NEW YORK STATE. IN ACCORDANCE WITH THE REGULATIONS THE GOVERNING BODY IS SELECTED IN ACCORDANCE WITH ITS GOVERNING DOCUMENTS. FOURTH, THE ORGANIZATION OPERATES A FACILITY THAT PROVIDES A CONTINUUM OF CARE FOR THE ELDERLY, INCLUDING A SKILLED NURSING HOME, ADULT CARE FACILITY AS WELL AS INDEPENDENT LIVING RETIREMENT COMMUNITY. CURRENTLY, THERE ARE 311 RESIDENTS IN THE NURSING HOME, 75 IN THE ADULT CARE FACILITY, AND 74 IN INDEPENDENT LIVING. BASED ON THE FOREGOING, THE ORGANIZATION SATISFIES THE TEN (10) PERCENT FACTS AND CIRCUMSTANCE TEST. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2195 2195 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: LOBBYING ACTIVITIES ARE FROM AN ALLOCATION OF ASSOCIATION DUES 25601776 753057 334311 26020522 24894642 934254 227120 25601776 26723900 120602 -1662086 287774 24894642 1.00000 0 0 3796918 3796918 166048116 76209089 89839027 20190865 15799445 4391420 18499934 929380 17570554 115597919 ACCRUED PENSION LIABLITY 11709116 DUE TO THIRD PARTIES 3361307 TENANT'S SECURITY DEPOSITS 1173790 OTHER LIABILITIES 985451 LIABILITY FOR CUSTODIAL FUNDS 958415 18188079 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS ARE TO SUPPORT THE SKILLED NURSING FACILITY, THE EDUCATIONAL ASSISTANCE PROGRAM, THE SUMMER CAMP AND THE GENERAL OPERATIONS OF THE TRUSTEES OF THE MASONIC HALL AND ASYLUM FUND. 0 TAPPAN WASHINGTON MEMORIAL CORPORATION 71 WEST 23RD STREET NEW YORK NY 10010 136196075 501(C)(3) 97289 ORGANIZATIONAL GRANTS AWARDED WITH BOARD APPROVAL FOR MAINTENANCE OF A HISTORICAL LANDMARK CHANCELLOR ROBERT R LIVINGSTON MASONIC LIBRARY OF GRAND LODGE 71 WEST 23RD STREET NEW YORK NY 10010 133209616 501(C)(3) 232733 SUPPORT OF LIBRARY OPERATIONS THE MASONIC BROTHERHOOD FOUNDATION 71 WEST 23RD STREET NEW YORK NY 10010 237286593 501(C)(3) 4685 SUPPORT OF OPERATIONS 3 0 EDUCATIONAL SCHOLARSHIPS 668 476000 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: TRUSTEES OF THE MASONIC HALL AND ASYLUM FUND PROVIDE EDUCATIONAL GRANTS TO DESERVING INDIVIDUALS. THE GRANTS ARE REVIEWED BY AN INDEPENDENT CONSULTANT, WHO REVIEWS THE STUDENTS GRADES AND FINANCIAL NEED. ORGANIZATIONAL GRANTS ARE AWARDED AFTER THE BOARD APPROVAL. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 WILLIAM J LULEY 180083 0 0 0 0 0 30265 0 7633 0 217981 0 0 0 DR GUY WILCOX 236135 0 0 0 0 0 52039 0 15573 0 303747 0 0 0 DR FLORIN OLTEANU 190637 0 0 0 0 0 6040 0 2257 0 198934 0 0 0 DR ELIF ARIM 181146 0 0 0 0 0 10134 0 16423 0 207703 0 0 0 PART I, LINE 1A THERE WAS NO TRAVEL FOR COMPANIONS FOR THE EXECUTIVE AND ASSOCIATE EXECUTIVE DIRECTOR IN 2010. THE ONLY TRUSTEE WITH COMPANION TRAVEL WAS GEORGE BLASCH, WHICH WAS $459 DURING 2010. GEORGE BLASCH GRANDCHILD OF TRUSTEE 800 SCHOLARSHIP JAMES LADD GRANDCHILD OF TRUSTEE 650 SCHOLARSHIP FORM 990, PART VI, SECTION A, LINE 7A THE GRAND LODGE ELECTS THE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES REVIEW THE FORM 990 PRIOR TO FILING. FORM 990 IS EITHER DISCUSSED AS PART OF BOARD MEETINGS OR VIA EMAIL CORRESPONDENCE. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES, OFFICERS AND DEPARTMENT HEADS MUST SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENTS. THE STATEMENTS ARE REVIEWED BY A COMMITTEE. THE COMMITTEE WILL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN A GREATER ADVANTAGEOUS TRANSACTION FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO CONFLICT OF INTEREST. IF NOT, THE COMMITTEE WILL DETERMINE BY A MAJORITY VOTE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST. THE WILL ALSO DETERMINE IF THE TRNASACTION IS FAIR AND REASONABLE TO THE ORGANIZATION, AND WILL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION. THE INDIVIDUAL WHO HAS A CONFLICT MAY BE PRESENT DURING THE FINAL DELIBERATIONS. A WRITTEN RECORD OF THE PROCEEDINGS WILL BE MAILED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMPENSATION COMMITTEE THAT DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND BASED ON COMPARATIVE SALARY DATA OBTAINED FROM NURSING HOMES IN THE SAME REGION AND SIZE AS THE MASONIC CARE COMMUNITY. THE LAST REVIEW WAS PERFORMED IN 2008 AND WAS APPROVED BY AN INDEPENDENT BODY AND CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 AND 1023 ARE AVAILABLE UPON REQUEST. THE ANNUAL REPORT IS DISTRIBUTED TO ALL MASONS THT ATTEND GRAND LODGE IN MAY. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 7,474,191. PRIOR PERIOD ADJUSTMENTS: -807,354. TOTAL TO FORM 990, PART XI, LINE 5: 6,666,837. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED SINCE LAST YEAR TAPPAN WASHINGTON MEMORIAL CORP 71 W 23 ST NEW YORK NY 10010 136196075 ESTABLISHED TO MAINTAIN HISTORIC SITE AT TAPPAN NY NY 501(C)(3) 7 0 ACACIA CERTIFIED HOME CARE COMPANY 2150 BLEECKER ST UTICA NY 13501 542140847 HOME HEATH CARE SERVICE NY 501(C)(3) 9 0 ACACIA LICENSED HOME CARE COMPANY 2150 BLEECKER ST UTICA NY 13501 550856711 HOME HEATH CARE SERVICE NY 501(C)(3) 9 0 GRAND LODGE OF THE STATE OF NY 71 W 23 ST NEW YORK NY 10010 135572763 MEMBERSHIP ORGANIZATION NY 501(C)(10) 0 CHACELLOR ROBERT R LIVINGSTON MASONIC LIBRARY OF GRAND LODGE 71 W 23 ST NEW YORK NY 10010 133209616 MASONIC LIBRARY NY 501(C)(3) 7 0 THE MASONIC BROTHERHOOD FUND 71 W 23 ST NEW YORK NY 10010 237286593 FUNDRAISING NY 501(C)(10) 7 0 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 ACACIA CERTIFIED HOME CARE COMPANY I 12000 FAIR MARKET VALUE TAPPAN WASHINGTON MEMORIAL CORP B 97289 FAIR MARKET VALUE CHANCELLOR ROBERT R LIVINGSTON MASONIC LIBRARY OF GRAND LODGE B 232733 FAIR MARKET VALUE THE MASONIC BROTHERHOOD FOUNDATION B 4685 FAIR MARKET VALUE GRAND LODGE OF THE STATE OF NEW YORK I 640536 FAIR MARKET VALUE GRAND LODGE OF THE STATE OF NEW YORK M 69757 FAIR MARKET VALUE CHANCELLOR ROBERT R LIVINGSTON MASONIC LIBRARY OF GRAND LODGE I 320268 FAIR MARKET VALUE