2023-11-08T13:19:32-06:00 2022-12-31 271235638 MCM CPAS & ADVISORS LLP 101 S FIFTH STREET SUITE 2100 LOUISVILLE KY 40202 990 2022-01-01 273248199 MASONIC HOMES COMMUNITY BASED SERVICES INC MASO 5028974907 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 KIMBERLY LEIS SR VP ACCOUNTING 5028974907 2023-10-27 1 KIMBERLY LEIS 999009999 0 LEE GROZA P00034644 5027491900 2023-10-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FIRSTLIGHT HOME CARE TODD LACY 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 1423821 0 X WWW.FIRSTLIGHTHOMECARE.COM X 2010 KY FIRSTLIGHT HOME CARE IS A HOME CARE COMPANY, PROVIDING COMPASSIONATE IN-HOME CARE, SENIOR CARE AND RESPITE CARE TO ANY ADULT IN NEED. 7 7 91 7 0 0 0 0 1667907 1423821 0 0 0 0 1667907 1423821 0 0 0 0 918507 822707 0 0 0 821625 639649 1740132 1462356 -72225 -38535 570349 580964 996394 1045544 -426045 -464580 FIRSTLIGHT HOME CARE IS A HOME CARE COMPANY, PROVIDING COMPASSIONATE IN-HOME CARE, SENIOR CARE AND RESPITE CARE TO ANY ADULT IN NEED. 0 0 1188783 1423821 FIRSTLIGHT HOME CARE IS A HOME CARE COMPANY THAT PROVIDES HOME CARE SERVICES FOR SENIORS, PEOPLE WITH DISABILITIES, AND THOSE RECOVERING FROM ILLNESS, INJURY OR SURGERY. HOME CARE SERVICES INCLUDE COMPANION CARE AS WELL AS PERSONAL CARE SERVICES. HOME CARE SERVICES INCLUDE, BUT NOT LIMITED TO, MEDICATION REMINDERS, MEAL PREPARATION, BATHING AND GROOMING, WALKING ASSISTANCE, EATING ASSISTANCE, LIGHT HOUSEKEEPING, LAUNDRY SERVICE, TRANSPORTATION, LIVE-IN SERVICES, 24 HOUR CARE, AND FAMILY RESPITE CARE. 80 CLIENTS SERVED IN 2022. 1188783 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 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 1 0 0 0 1 10 0 1 91 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 KY X KIMBERLY LEIS 5027538800 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 RICHARD SHOUR DIRECTOR 0.80 3.20 X 0 0 0 TIMOTHY SANDERS DIRECTOR 0.80 3.20 X 0 0 0 E DARREN WILSON DIRECTOR 0.80 3.20 X 0 0 0 HAROLD ARMSTRONG CHAIRMAN 0.80 3.20 X X 0 0 0 MARK GALLOWAY SECRETARY 0.80 3.20 X X 0 0 0 RONALD CAUGHRON TREASURER 0.80 3.20 X X 0 0 0 TERRY BOWMAN VICE CHAIRMAN 0.80 3.20 X X 0 0 0 TODD LACY PRESIDENT 2.00 38.00 X 0 440666 30215 J SCOTT JUDY CEO 2.00 38.00 X 0 440666 11763 0 881332 41978 0 0 1 0 0 IN - HOME CARE 621610 1423821 1423821 1423821 1423821 1423821 0 0 X 757627 757627 2594 2594 62486 62486 3384 3384 304982 264074 40908 810 810 1298 1298 4379 4379 83750 83750 8531 8531 5194 61 5133 3311 3311 18894 17005 1889 1103 993 110 14468 14468 REIMBURSED SALARY EXPEN 132018 132018 PROVIDER TAX 26317 26317 CORPORATE OVERHEAD 24000 24000 EQUIPMENT RENTAL 4787 4787 2423 193 2230 1462356 1188783 273573 0 97186 102463 30054 36495 32274 26206 7171 6068 435938 435938 570349 580964 32342 16985 964052 1028559 996394 1045544 X -426045 -464580 -426045 -464580 570349 580964 -38535 0 X X 0 1 X 1 0 X 1128749 1207433 1349824 1667907 1423821 6777734 1128749 1207433 1349824 1667907 1423821 6777734 0 0 0 6777734 1128749 1207433 1349824 1667907 1423821 6777734 1.00000 1.00000 0.00000 X 1007 1007 0 11144 11144 0 20123 14055 6068 6068 FRANCHISE FEE 11500 START UP EXPENSE 424438 435938 DUE TO AFFILIATES 1028559 1028559 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE HOME IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE PROPERTIES AND FIRSTLIGHT ARE A LIMITED LIABILITY COMPANY THUS NOT SUBJECT TO FEDERAL INCOME TAXES AS THE INCOME AND OR LOSS WOULD BE ALLOCATED DIRECTLY TO THE HOME. THE ORGANIZATION RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE MORE-LIKELY-THAN-NOT APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 TODD LACY PRESIDENT 0 433466 0 0 0 7200 0 12141 0 18074 0 470881 0 0 J SCOTT JUDY CEO 0 433466 0 0 0 7200 0 5651 0 6112 0 452429 0 0 PART I, LINE 3 THE RELATED ORGANIZATION, MASONIC HOMES OF KENTUCKY, USES ALL OF THE ITEMS LISTED TO ESTABLISH COMPENSATION OF THE CEO. FORM 990, PART VI, SECTION A, LINE 6 MASONIC HOMES OF KENTUCKY, INC. IS THE "SOLE MEMBER" OF MASONIC HOMES COMMUNITY BASED SERVICES, INC. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY THE BOARD OF DIRECTORS OF MASONIC HOMES OF KENTUCKY, INC. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS OF MASONIC HOMES OF KENTUCKY, INC. SHALL HAVE THE AUTHORITY TO ADOPT BY-LAWS AND REGULATIONS AS MAY BE NECESSARY FOR THE GOVERNMENT OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS FIRST REVIEWED BY INTERNAL MANAGEMENT AND THEN A COPY IS MADE AVAILABLE TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY MEMBER OF THE BOARD HAVING AN INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL MAKE A PROMPT, FULL, AND FRANK DISCLOSURE OF HIS INTEREST. OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENTS AND REMOVE THEMSELVES FROM ANY DISCUSSION AND VOTE WHERE THEY HAVE A CONFLICT. IF A CONFLICT IS DEEMED TO EXIST, SUCH A PERSON SHALL NOT VOTE ON, NOR USE HIS PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS) IN THE DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G RECRUITING CONSULTANT - HUMAN RESOURCES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 40,130. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,130. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 264,074. MANAGEMENT AND GENERAL EXPENSES 778. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 264,852. FORM 990, PAGE 12, PART XII, QUESTION 2C THE RELATED ORGANIZATION HAS AN AUDIT COMMITTEE THAT OVERSEES THE SELECTION OF THE INDEPENDENT ACCOUNTANT AND OVERSEES THE AUDIT. THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. MASONIC HOMES OF KENTUCKY INC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 610458374 TO PROVIDE AND MAINTAIN A HOME FOR WIDOWS OF DECEASED MASONS KY 501 (C) (3) LINE 7 N/A 0 MASONIC RETIREMENT VILLAGE OF TAYLOR MILL INC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 311756851 TO PROVIDE AND MAINTAIN AFFORDABLE HOUSING FOR THE ELDERLY KY 501 (C) (3) LINE 10 MASONIC HOMES OF KENTUCKY INC 0 MASONIC HOMES OF KENTUCKY PEDIATRIC DAYCARE INC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 273248085 TO PROVIDE DAYCARE AND PRESCHOOL SERVICES. KY 501 (C) (3) LINE 10 MASONIC HOMES OF KENTUCKY INC 0 MASONIC HOMES INDEPENDENT LIVING II INC 330 MASONIC HOME DRIVE MASONIC HOME KY 40202 273168105 PROVIDE QUALITY HOUSING AND PERSONAL CARE SERVICES KY 501 (C) (3) LINE 10 MASONIC HOMES OF KENTUCKY INC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0