2024-10-31T08:49:20-05:00 2023-12-31 111986323 MARCUM LLP 555 LONG WHARF DRIVE NEW HAVEN CT 06511 990 2023-01-01 043515686 OVERLOOK COMMUNITIES INC OVER 5082487344 88 MASONIC HOME ROAD CHARLTON MA 01507 NICHOLAS PUGLIESE CFO 5082487344 2024-10-29 1 1 MARY ANTONETTI P00431862 2037819600 2023 2024-10-15 13:58:12Z TAMERYN CAMPBELL 88 MASONIC HOME ROAD CHARLTON MA 01507 14570599 0 X HTTP://OVERLOOK-MASS.ORG X 2000 MA CHARITABLE - THE PROVISION OF A SENIOR LIVING LIFE CARE COMMUNITY. 9 8 141 9 0 0 19650 21765 13452494 13914225 1200 0 858918 634609 14332262 14570599 0 0 0 0 4422741 4757381 0 0 0 9627174 9688815 14049915 14446196 282347 124403 33492557 36765642 71038767 74187449 -37546210 -37421807 CHARITABLE - THE PROVISION OF AN ELDERLY COMMUNITY FOR THE RESIDENTS OF THE LOCAL COMMUNITY. 0 0 11640284 14548834 TO PROVIDE, OPERATE, MANAGE, AND/OR ARRANGE FOR THE PROVISION OF HOUSING FACILITIES AND RELATED SERVICES FOR ELDERLY FREEMASONS OF EVERY RACE, COLOR AND RELIGION, AND THEIR WIDOWS AND FAMILY MEMBERS, AS WELL AS MEMBERS OF THE COMMUNITY AT LARGE, INCLUDING CONTINUING CARE FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET SAID INDIVIDUALS' PHYSICAL SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. 11640284 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 1 0 0 0 1 26 0 1 141 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X NICHOLAS PUGLIESE 5084342409 88 MASONIC HOME ROAD CHARLTON MA 01507 KENNETH BLAKE MHS BOARD CHAIR 0.15 0.50 X 0 0 0 JAMES TRACY TREASURER 0.15 0.35 X X 0 0 0 MASON RUSSELL EX OFFICIO 0.15 0.50 X 0 0 0 ROBERT JOLLY CHAIR 0.15 0.30 X X 0 0 0 JACK MULHALL VICE CHAIR 0.15 0.15 X X 0 0 0 LAWRENCE BETHUNE SECRETARY (LEFT 1/2023) 0.00 0.00 X X 0 0 0 ROBERT SCHREMSER CLERK 0.15 0.50 X X 0 0 0 TAMERYN CAMPBELL MHS PRESIDENT & CEO 0.15 40.35 X X 0 476648 66253 GEORGE HAMILTON GRAND MASTER 0.15 0.50 X 0 0 0 REV DR RICHARD HALEY SECRETARY (FROM 3/25/2023) 0.15 0.50 X X 0 0 0 KRISTINE A BINETTE EXECUTIVE DIRECTOR 40.00 0.00 X 181145 0 25982 NICHOLAS PUGLIESE CHIEF FINANCIAL OFFICER 0.15 40.35 X 0 134016 0 SHAWN M BERTRAM COO 0.15 40.35 X 0 287990 32572 TED WILBUR CHIEF INFORMATION OFFICER 0.15 40.35 X 0 180457 13813 DANYEL DARGER DIRECTOR OF MARKETING 40.00 0.00 X 133445 0 28876 KAREN H MARINO DIRECTOR OF CARE COORDINATION & HEALTH TRANSITIONS 40.00 0.00 X 111085 0 24581 ERIN WOODBURY DIRECTOR, CARE MANAGEMENT 40.00 0.00 X 109210 0 29589 534885 1079111 221666 4 0 1 0 EVERGREEN SOLUTIONS INC 11 APEX DRIVE MARLBOROUGH MA 01752 DINING TEMPS 204315 JEFFREY A BISHOP CO INC 232 1/2 CHARLTON ROAD SPENCER MA 01562 UNIT REHAB -BUILDING 106479 2 21765 21765 PATIENT SVC & RESIDENT REVENUE 623000 12172845 12172845 ENTRANCE FEE REVENUE 623990 1741380 1741380 13914225 OTHER AUXILIARY SERVICES 900099 349556 349556 CABLE TV ACCESS REVENUE 721310 240600 240600 BARBER/BEAUTY REVENUE 721310 44453 44453 634609 14570599 14548834 0 0 X 207127 207127 3715274 3122169 593105 14427 14427 580763 477477 103286 239790 191832 47958 438000 438000 10054 10054 33190 33190 2724605 2629401 95204 163522 3655 159867 312094 263745 48349 1481549 1185239 296310 6430 6430 20996 16797 4199 2101816 1681453 420363 244371 195497 48874 FOOD 940044 940044 EQUIP RENTAL & MAINT 704547 563637 140910 RESIDENTIAL ACTIVITIES 247714 247714 BAD DEBT EXPENSE 44400 44400 215483 62797 152686 14446196 11640284 2805912 0 346647 1291237 64636 31913 86168 77059 60006042 33764973 27662329 26241069 5332777 9124364 33492557 36765642 710657 1466951 451562 355072 69876548 72365426 71038767 74187449 X -37555573 -37431170 9363 9363 -37546210 -37421807 33492557 36765642 124403 0 X X 0 1 X 1 0 X 22835 721835 19650 21765 786085 12768538 13212451 12795315 13452494 13914225 66143023 12768538 13235286 13517150 13472144 13935990 66929108 0 0 0 66929108 14293 6120 805 21218 14293 6120 805 21218 356186 392700 482382 858918 634609 2724795 13139017 13634106 14000337 14331062 14570599 69675121 0.96060 0.96470 0.00030 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: CABLE TV ACCESS REVENUE - 2019 AMOUNT: $ 199,937. 2020 AMOUNT: $ 207,335. 2021 AMOUNT: $ 219,154. 2022 AMOUNT: $ 232,664. 2023 AMOUNT: $ 240,600. OTHER AUXILIARY SERVICES - 2019 AMOUNT: $ 99,119. 2020 AMOUNT: $ 146,377. 2021 AMOUNT: $ 214,624. 2022 AMOUNT: $ 581,300. 2023 AMOUNT: $ 349,556. BARBER/BEAUTY REVENUE - 2019 AMOUNT: $ 57,130. 2020 AMOUNT: $ 38,988. 2021 AMOUNT: $ 48,604. 2022 AMOUNT: $ 44,954. 2023 AMOUNT: $ 44,453. 47915585 23528614 24386971 7034916 5870044 1164872 5055541 4366315 689226 26241069 DUE FROM AFFILIATES 9109086 OTHER ASSETS 15278 9124364 DUE TO AFFILIATES 31608142 NON-REFUNDABLE ENTRANCE FEES 13171281 REFUNDABLE ENTRANCE FEES 27586003 72365426 X PART X, LINE 2: BELOW IS AN EXCERPT FROM FOOTNOTE 2 OF THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. MHS, HEALTH CENTER, OVNA AND COMMUNITIES HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAX POSITIONS BY APPLYING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. X 1 1 0 0 0 0 0 0 0 0 0 TAMERYN CAMPBELL MHS PRESIDENT & CEO 0 393775 0 80035 0 2838 0 6600 0 59653 0 542901 0 0 SHAWN M BERTRAM COO 0 264852 0 22218 0 920 0 0 0 32572 0 320562 0 0 KRISTINE A BINETTE EXECUTIVE DIRECTOR 180265 0 0 0 880 0 3746 0 22236 0 207127 0 0 0 TED WILBUR CHIEF INFORMATION OFFICER 0 165168 0 13060 0 2229 0 3645 0 10168 0 194270 0 0 DANYEL DARGER DIRECTOR OF MARKETING 132508 0 0 0 937 0 2876 0 26000 0 162321 0 0 0 PART I, LINE 1A TAMERYN CAMPBELL RECEIVED A HOUSING ALLOWANCE WITH AN ESTIMATED VALUE OF $43,680 DURING THE YEAR ENDING DECEMBER 31, 2023. THIS WAS FOR THE BENEFIT OF THE ORGANIZATION AND WAS REPORTED AS NONTAXABLE BENEFIT TO TAMERYN. PART I, LINE 3 THE CEO OF OVERLOOK COMMUNITIES IS PAID BY A RELATED ORGANIZATION, OVERLOOK MASONIC HEALTH CENTER INC., WHICH USES THE FOLLOWING METHODS TO DETERMINE COMPENSATION: - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 6 THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. IS THE SOLE MEMBER OF THE ORGANIZATION AND ELECTS THE BOARD OF DIRECTORS. THERE ARE NO CLASSES OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. HAS THE POWER TO REMOVE DIRECTORS, TO FILL VACANCIES, AND TO INCREASE OR DECREASE THE SIZE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B ANY GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED TO THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WORKS WITH THE ORGANIZATION'S TAX ADVISOR (CPA FIRM) TO PREPARE THE FINANCIAL INFORMATION AND COMPILE THE DISCLOSURES REQUIRED OF THE FORM 990. UPON ITS COMPLETION, SENIOR MANAGEMENT PROVIDES A DRAFT OF THE FORM 990 TO THE BOARD OF DIRECTORS PRIOR TO ITS SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY VIA ANNUAL EXECUTION OF THE CONFLICT OF INTEREST POLICY. THIS CONFLICTS POLICY IS INTENDED TO SUPPLEMENT, BUT NOT REPLACE, ANY APPLICATBLE STATE LAWS GOVERNING CONFLICTS OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE CORPORATIONS. THIS CONFLICTS POLICY HAS BEEN ADOPTED BY THE BOARD OF DIRECTORS OF MASONIC HEALTH SYSTEMS OF MASSACHUSETTS, INC. (MHS) THIS CONFLICTS POLICY SHALL APPLY WITH EQUAL FORCE TO ALL CORPORATIONS RELATED TO, OR AFFILIATED WITH MHS. ON AN ANNUAL BASIS THE DIRECTORS COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE WHICH IS REVIEWED BY THE PRESIDENT'S OFFICE. IF A CONFLICT ARISES, THE INDIVIDUAL WOULD RECUSE THEMSELVES FROM ALL DISCUSSION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S SOLE MEMBER, MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC. MAINTAINS AN EXECUTIVE COMMITTEE, WHICH AMONG OTHER THINGS, REVIEWS THE COMPENSATION AND TERMS OF THE AGREEMENT WITH ITS EXECUTIVE OFFICER. THE COMMITTEE REVIEWS THE COMPENSATION OF THE INDIVDIUAL IN RELATION TO THE SALARY LEVEL OF OTHER COMPARABLE POSITIONS IN THE MARKET AND THEIR PERFORMANCE. ONCE REASONABLE COMPENSATION IS DETERMINED, IT IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN ALSO BE FOUND ON THE MASSACHUSETTS ATTORNEY GENERAL WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, THE CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED MEDICAL SERVICES: PROGRAM SERVICE EXPENSES 2,629,401. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,629,401. OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 95,204. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,204. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515688 PARENT MA 501(C)(3) LINE 12C, III-FI N/A 0 OVERLOOK VISITING NURSE ASSOCIATION INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515687 VNA MA 501(C)(3) LINE 10 MASONIC HEALTH SYSTEM OF MASSACHUSETTS 0 OVERLOOK MASONIC HEALTH CENTER INC 88 MASONIC HOME ROAD CHARLTON MA 01507 222843194 NURSING FACILITY MA 501(C)(3) LINE 10 MASONIC HEALTH SYSTEM OF MASSACHUSETTS 0 0 0 0 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 MASONIC HEALTH SYSTEM OF MASSACHUSETTS D 1360302 CASH OVERLOOK VISITING NURSE ASSOCIATION N 240274 CASH OVERLOOK VISITING NURSE ASSOCIATION D 442520 CASH OVERLOOK MASONIC HEALTH CENTER N 3587979 CASH OVERLOOK MASONIC HEALTH CENTER E 30640922 CASH OVERLOOK MASONIC HEALTH CENTER M 589200 CASH OVERLOOK MASONIC HEALTH CENTER K 2629401 CASH