2025-11-14T09:30:54-06:00 2024-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 101 SOUTH 5TH STREET STE 2100 LOUISVILLE KY 40202 990 2024-01-01 273168105 MASONIC HOME INDEPENDENT LIVING II LLC MASO 5028974907 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 TODD LACY PRESIDENT 5028974907 2025-11-11 1 0 MELANIE MCPEAK P01346034 8885871719 2024 2025-03-06 01:10:19Z X MIRALEAGROVE POINTETHE MEADOW TODD LACY 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 28569729 0 X WWW.MASONICHOMESKY.COM X LLC 2010 KY TO PROVIDE QUALITY HOUSING AND PERSONAL CARE SERVICES THAT WILL IMPROVE AND ENHANCE THE QUALITY OF THE RESIDENTS NURTURE AND FURTHER ENHANCE AND MAKE A DIFFERENCE IN THEIR LIVES. X 7 7 185 7 0 0 0 0 16541457 17818546 878559 893131 -70516 0 17349500 18711677 0 0 0 0 0 0 0 0 0 20323216 19961668 20323216 19961668 -2973716 -1249991 134948840 52751310 181121370 98710564 -46172530 -45959254 X TO PROVIDE QUALITY HOUSING AND PERSONAL CARE SERVICES THAT WILL IMPROVE AND ENHANCE THE QUALITY OF THE RESIDENTS' NURTURE AND FURTHER ENHANCE AND MAKE A DIFFERENCE IN THEIR LIVES. 0 0 12733122 17818546 THE ORGANIZATION'S PURPOSE IS CONSTRUCTING, OWNING AND OPERATING A SENIOR LIVING COMMUNITY KNOWN AS MIRALEA. MIRALEA CONSISTS OF 120 INDEPENDENT LIVING APARTMENTS AND 12 RESIDENTIAL-STYLE PATIO HOMES THAT OPENED ON NOVEMBER 1, 2012. MIRALEA, WITH ITS AFFILIATION WITH MASONIC HOMES OF KENTUCKY, FORMS A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) WITH A LIFE CARE PRODUCT FOR SENIORS. MEADOW OPENED IN JULY 2018 WITH 122 UNITS. MIRALEA/MEADOW OFFERS A TIERED APPROACH TO THE AGING PROCESS, ACCOMMODATING RESIDENTS' CHANGING NEEDS AS THEY AGE THROUGH INDEPENDENT LIVING, ASSISTED LIVING, AND SKILLED NURSING CARE. MIRALEA PROVIDES SENIORS WITH THE OPTION TO LIVE AN ACTIVE LIFESTYLE IN ONE LOCATION FOR THE DURATION OF THEIR REMAINING LIFE, WITH MUCH OF THEIR FUTURE CARE ALREADY PREDETERMINED BY THE RESIDENT AND THE LIFE CARE AGREEMENTS WITH MIRALEA/MEADOW. GROVE POINTE OPENED JULY 2018 WITH 48 UNITS. GROVE POINTE OFFERS ASSISTED LIVING. 12733122 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 45 0 1 185 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 KY X KIMBERLY LEIS 5027538970 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 KEITH DREIER CHAIRMAN (FROM 11/2024) 0.80 3.20 X X 0 0 0 TERRY BOWMAN VICE CHAIRMAN 0.80 3.20 X X 0 0 0 RONALD CAUGHRON TREASURER 0.80 3.20 X X 0 0 0 WILLIAM PERRY SECRETARY (FROM 11/2024) 0.80 3.20 X X 0 0 0 MITCHELL MAY DIRECTOR (FROM 11/2024) 0.80 3.20 X 0 0 0 TIMOTHY SANDERS DIRECTOR 0.80 3.20 X 0 0 0 RICHARD SHORT DIRECTOR 0.80 3.20 X 0 0 0 HAROLD ARMSTRONG CHAIRMAN (TO 11/2024) 0.80 3.20 X X 0 0 0 MARK GALLOWAY SECRETARY (TO 11/2024) 0.80 3.20 X X 0 0 0 E DARREN WILSON DIRECTOR (TO 11/2024) 0.80 3.20 X 0 0 0 TODD LACY PRESIDENT 2.00 38.00 X 0 472966 31336 J SCOTT JUDY CEO 2.00 38.00 X 0 472977 18775 CASEY ADAMS VICE PRESIDENT 40.00 0.00 X 0 166765 12042 ANN RICH EXECUTIVE DIRECTOR - MEADOW 40.00 0.00 X 0 124589 16493 MIKE TRUAX EXECUTIVE DIRECTOR - MIRALEA 40.00 0.00 X 0 132817 22524 0 1370114 101170 0 0 1 0 RICARDO ANGELES 4217 DESIREE DR NEW ALBANY IN 47150 CONSTRUCTION 118310 1 RESIDENT SERVICES 623990 17818546 17818546 17818546 688100 688100 10063083 9858052 205031 205031 205031 18711677 17818546 0 893131 3288 3288 47200 47200 62678 62678 395769 277687 118082 230029 230029 59505 15517 43988 240134 240134 3330535 535787 2794748 22388 9600 12788 3100 3100 2320876 2088788 232088 2305795 2075215 230580 681881 681881 REIMBURSED SALARY 3887762 2214684 1673078 EXPENSE ALLOCATION 2798588 2795513 3075 LONG-TERM CARE 1612122 1612122 CORPORATE OVERHEAD 623782 623782 1336236 1108209 228027 19961668 12733122 7228546 0 166483 1197574 561030 390309 32082 7466 45385 25031 0 0 99976476 0 13119424 0 -263910 0 21311870 51130930 134948840 52751310 619883 646062 7297540 8923674 84695196 0 2403934 0 86104817 89140828 181121370 98710564 X -46172530 -45959254 -46172530 -45959254 134948840 52751310 -1249991 1463267 0 X X 0 1 X 1 0 X 14202946 14079299 15584298 16541457 17818546 78226546 14202946 14079299 15584298 16541457 17818546 78226546 0 0 0 78226546 318683 369394 456670 661209 688100 2494056 318683 369394 456670 661209 688100 2494056 14521629 14448693 16040968 17202666 18506646 80720602 0.96910 0.97090 0.03090 0.02910 X 0 CONTRACT ACQUISITION COSTS 372376 DUE FROM AFFILIATES 50758554 51130930 RESIDENT SECURITY DEPOSITS 147097 REFUNDABLE ENTRANCE FEES & DEPOSITS 88993731 89140828 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE VILLAGES ARE LIMITED LIABILITY COMPANIES THUS NOT SUBJECT TO FEDERAL INCOME TAXES AS THE INCOME AND OR LOSS WOULD BE ALLOCATED DIRECTLY TO THE ORGANIZATION. 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 COMBINED FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 TODD LACY PRESIDENT 0 465766 0 0 0 7200 0 12385 0 18951 0 504302 0 0 J SCOTT JUDY CEO 0 465777 0 0 0 7200 0 12385 0 6390 0 491752 0 0 CASEY ADAMS VICE PRESIDENT 0 160465 0 0 0 6300 0 4539 0 7503 0 178807 0 0 MIKE TRUAX EXECUTIVE DIRECTOR - MIRALEA 0 129217 0 0 0 3600 0 3813 0 18711 0 155341 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. A KENTUCKY ECONOMIC DEVELOPMENT FINANCE AUTHORITY REVENUE BONDS 610600439 49126PFH8 2016-11-03 127281735 MIRALEA PHASE III CONSTRUCTION, A SERIES 87,880,000, B SERIES $35,000,000 0 0 0 A 46249888 127281735 6704500 32907988 2446595 85222651 1 1 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 0 A 1 FIXED ASSETS 2024-08-01 98030832 NET BOOK VALUE 991682513 MHKY REAL ESTATE LLC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 501(C)(3) 1 0 0 0 PART II, LINE 2E: PERSON(S) INVOLVED: TODD LACY - PRESIDENT. J. SCOTT JUDY - CEO, KEITH DREIER - CHAIRMAN, TERRY BOWMAN - VICE CHAIRMAN, RONALD CAUGHRON - TREASURER, WILLIAM PERRY - SECRETARY, MITCHELL MAY - DIRECTOR, TIMOTHY SANDERS - DIRECTOR, RICHARD SHORT - DIRECTOR PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: ALL OF THE PEOPLE INCLUDED ABOVE ALSO SERVE IN THE SAME CAPACITY ON THE TRANSFEREE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION CHANGED THEIR NAME TO MASONIC HOMES INDEPENDENT LIVING II, LLC. FORM 990, PART VI, SECTION A, LINE 6 MASONIC HOMES OF KENTUCKY, INC. IS THE "SOLE MEMBER" OF MASONIC HOME INDEPENDENT LIVING II, LLC. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF MASONIC HOME INDEPENDENT LIVING II, LLC IS 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 BYLAWS 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 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 COMMUNITY BASED SERVICES INC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 273248199 TO PROVIDE SERVICES THAT ENABLE PEOPLE TO REMAIN LIVING IN THEIR HOMES. 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