2025-11-14T13:40:34-06:00 2024-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 101 SOUTH 5TH STREET STE 2100 LOUISVILLE KY 40202 990 2024-01-01 610458374 MASONIC HOMES OF KENTUCKY INC MASO 5022599627 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 TODD LACY PRESIDENT 5022599627 2025-11-14 1 1 MELANIE MCPEAK P01346034 8885871719 2024 2025-03-06 01:10:19Z TODD LACY 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 58729450 0 X WWW.MASONICHOMESKY.ORG X 1949 KY PROVIDES AND MAINTAINS A HOME FOR WIDOWS AND ORPHANS OF DECEASED MASONS OF KENTUCKY AND PROVIDES NURSING AND MEDICAL CARE TO CERTAIN RESIDENTS. 21 21 811 22 0 0 1563540 1422887 38435332 41436947 1385162 -48101 239674 -104135 41623708 42707598 0 0 0 0 27942960 26412441 0 0 579691 19418693 25743812 47361653 52156253 -5737945 -9448655 83294936 210400681 73932200 210248249 9362736 152432 X PROVIDES AND MAINTAINS A HOME FOR WIDOWS AND ORPHANS OF DECEASED MASONS OF KENTUCKY AND PROVIDES NURSING AND MEDICAL CARE TO CERTAIN RESIDENTS. 0 0 19051839 15893008 HEALTH CARE SERVICES: COMPLETE HEALTH CARE OF RESIDENTS OF THE HOME. THIS INCLUDES THREE LEVELS OF CARE: PERSONAL CARE, NURSING CARE, AND SKILLED CARE. THE STAFF CONSISTS OF A TEAM OF REGISTERED NURSES, LICENSED PRACTICAL NURSES, NURSE ASSISTANTS, MEDICAL AIDES, AND MEDICAL RECORDS PERSONNEL. MOBILE HEALTH CARE CONSISTS OF THREE LEVELS OF CARE: PERSONAL CARE, NURSING HOME, AND FACILITY. RESIDENTS ARE TRANSPORTED TO OUTSIDE MEDICAL FACILITIES AS NEEDED. 14922778 25491379 RESIDENT AND OPERATING SERVICES: THE SOCIAL SERVICES DEPARTMENT INCLUDES A DIRECTOR OR SOCIAL SERVICES ASSISTANT DIRECTOR, SOCIAL SERVICES BUYER, RECEPTIONIST, BEAUTICIAN, AND SEAMSTRESS. THESE POSITIONS PROVIDE SERVICES RELATED TO ADMISSIONS, ADJUSTMENTS TO DAILY ROUTINES, COUNSELING SERVICES FOR BOTH RESIDENTS AND THEIR FAMILY, AND THE PURCHASE OF CLOTHING. 2912560 DIETARY SERVICES: PREPARES AND SERVES MEALS TO APPROXIMATELY 220 RESIDENTS DAILY. MEALS ARE PREPARED ACCORDING TO THE PHYSICIAN'S DIET ORDER. STAFF INCLUDE A DIETARY DIRECTOR, REGISTERED DIETICIAN, PRODUCTION MANAGERS, SUPERVISORS, COOKS, STOCK CLERK, OFFICE WORKER, AND DIETARY AIDES. AN AVERAGE OF 140 EMPLOYEE MEALS ARE PREPARED DAILY. 991813 52560 HOUSEKEEPING SERVICES: HOUSEKEEPING SERVICES MORE THAN 278,000 SQUARE FEET OF FACILITIES. THIS INCLUDES RESIDENTS' ROOMS, HALLWAYS, DINING AREAS, CHAPELS, OFFICE AREAS, AND MORE. LAUNDRY STAFF'S DUTIES INCLUDE WASHING, IRONING, DISTRIBUTION, AND STORAGE OF LINEN SUPPLIES AND PERSONAL CLOTHING OF RESIDENTS. 991813 52560 37878990 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 81 0 1 811 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X KIMBERLY LEIS 5027538970 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 CAMERON POE DIRECTOR 0.80 0.00 X 0 0 0 CHRISTOPHER STOUT DIRECTOR 0.80 0.00 X 0 0 0 DAN LYNN DIRECTOR 0.80 0.00 X 0 0 0 DONALD YANKEE DIRECTOR 0.80 0.00 X 0 0 0 E DARREN WILSON DIRECTOR 0.80 3.20 X 0 0 0 F KEITH DREIER CHAIRMAN 0.80 3.20 X X 0 0 0 GEARY LAIRD DIRECTOR 0.80 0.00 X 0 0 0 HAROLD E ARMSTRONG CHAIRMAN (THRU 11/24) 0.80 3.20 X X 0 0 0 LUKE MARTIN DIRECTOR 0.80 0.00 X 0 0 0 MARK H GALLOWAY DIRECTOR 0.80 3.20 X 0 0 0 MITCHELL MAY DIRECTOR 0.80 3.20 X 0 0 0 RICHARD SHORT DIRECTOR 0.80 3.20 X 0 0 0 ROBERT GRIGGS DIRECTOR 0.80 0.00 X 0 0 0 RONALD S CAUGHRON TREASURER 0.80 3.20 X X 0 0 0 TERRY BOGGESS DIRECTOR (FROM 11/24) 0.80 0.00 X 0 0 0 TERRY L BOWMAN VICE CHAIRMAN 0.80 3.20 X X 0 0 0 TIMOTHY SANDERS DIRECTOR 0.80 3.20 X 0 0 0 W MICHAEL YOUNT DIRECTOR 0.80 0.00 X 0 0 0 WENDELL LITTLEFIELD DIRECTOR 0.80 0.00 X 0 0 0 WILLIAM C PERRY SECRETARY 0.80 3.20 X X 0 0 0 WILLIAM CANNON DIRECTOR 0.80 0.00 X 0 0 0 WILLIAM D VINSON DIRECTOR 0.80 0.00 X 0 0 0 J SCOTT JUDY CEO 32.00 8.00 X 472977 0 18775 TODD LACY PRESIDENT 32.00 8.00 X 472966 0 31336 CONJUNA COLLIER SR VP RISK MANAGEMENT 40.00 0.00 X 202998 0 505 DAVID BROWN ADMINISTRATOR - LOUISVILLE 40.00 0.00 X 182966 0 15389 KIMBERLY LEIS SR VP ACCOUNTING 40.00 0.00 X 194575 0 11511 NATALIE TINSLEY SR VP THERAPY SERVICES 40.00 0.00 X 186392 0 25070 TRASEE WHITAKER SR VP HR 40.00 0.00 X 178429 0 18022 1891303 0 120608 34 0 1 0 ACCURATE HEALTHCARE PROFESSIONALS 2221 BUECHEL AVENUE LOUISVILLE KY 40218 STAFFING AGENCY 686241 SHIFTKEY LLC PO BOX 735913 DALLAS TX 75373 STAFFING AGENCY 336768 INCIPIO WORKFORCE SOLUTIONS 3036 BRECKENRIDGE LN 204 LOUISVILLE KY 40220 RECRUITING SERVICES 283239 AMS TEMPORARIES 1400 BROWNS LANE LOUISVILLE KY 40207 STAFFING AGENCY 173476 NURSESTAT LLC 226 MORRIS DR HARRODSBURG KY 40330 STAFFING AGENCY 108121 5 126785 1296102 1422887 OTHER ROOM & BOARD INCOME 623000 20751452 20751452 MEDICARE AND MEDICAID PAYMENTS 623000 14968896 14968896 RENTAL REVENUE 623000 4739927 4739927 MANAGEMENT FEES 623000 817021 817021 DIALYSYS EQUIPEMENT RENTAL 623000 107091 107091 52560 52560 41436947 753576 753576 3709 3709 9850664 5180000 9408148 6424193 442516 -1244193 -801677 -801677 164450 126785 189511 -25061 -25061 FRESENIUS INVESTMENT 900099 -82783 -82783 -82783 42707598 41436947 0 -152236 996054 996054 21268453 14589943 6394160 284350 305579 137530 160668 7381 2245101 1076440 1122035 46626 1597254 1087871 489229 20154 1929459 1929459 94567 94567 117004 117004 3634546 2706654 927892 151877 92 143339 8446 1348320 830304 486327 31689 14001 2763 11238 3226783 1666273 1560510 68383 6426 52910 9047 43243 1004 39955 2284 4694232 4224809 469423 6366614 5729953 636661 1274497 1274497 BAD DEBT EXPENSE 2360633 2360633 FOOD 1235624 1235595 29 LITIGATION SETTLEMENT 1100000 1100000 SUPPLIES FOR RESIDENTS 819051 676559 141433 1059 -2735022 1546141 -4449818 168655 52156253 37878990 13697572 579691 1184200 1398497 212263 341118 7534270 5541509 313928 236966 626510 928383 253153070 94650949 53060796 158502121 14379532 28688275 214615 320623 183888 101104 1004192 2696855 4580742 11645230 83294936 210400681 6243263 4804177 2612304 2407010 50339549 139345801 1970390 2350632 12766694 61340629 73932200 210248249 X 8623490 -383524 739246 535956 9362736 152432 83294936 210400681 X -9448655 236819 1532 X X 0 1 X 1 0 X 735009 979883 1592755 1563540 1422887 6294074 735009 979883 1592755 1563540 1422887 6294074 983586 5310488 574352 652147 753952 922872 757285 3660608 9495 9495 92816 201678 82997 -37599 -82783 257109 10221286 193133316 0.51960 0.50410 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2020 AMOUNT: $ 92,816. 2021 AMOUNT: $ 201,678. 2022 AMOUNT: $ 82,997. 2023 AMOUNT: $ -37,599. 2024 AMOUNT: $ -82,783. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1116903 1116903 222795425 75693127 147102298 15876200 11371591 4504609 13364542 7586231 5778311 158502121 ACCRUED INTEREST 788947 BOND ACCOUNTS 10651464 INVESTMENT BURIAL POLICIES 204819 11645230 ACCRUED SETTLEMENT LIABILITY 1233334 BOND DISCOUNT LIABILITY 3362290 DUE TO AFFILIATES 52136219 LEASE LIABILITY 1051990 REFUNDABLE ENTRANCE FEES AND DEPOSITS 2686100 RESIDENT SECURITY DEPOSITS 870696 61340629 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE HOME 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 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 COMBINED FINANCIAL STATEMENTS. SPROUTLINGS GOLF SCRAMBLE 126628 54271 72357 72357 825 MASONIC MASQUERADE GALA 49133 32211 16922 13055 3867 13729 5 115474 40303 75171 1096 75171 9411 291235 126785 164450 1096 160583 3867 23965 189511 -25061 X X X X X 0 0 0 0 0 0 0 0 0 TODD LACY PRESIDENT 465766 0 0 0 7200 0 12385 0 18951 0 504302 0 0 0 J SCOTT JUDY CEO 465777 0 0 0 7200 0 12385 0 6390 0 491752 0 0 0 NATALIE TINSLEY SR VP THERAPY SERVICES 180392 0 0 0 6000 0 6291 0 18779 0 211462 0 0 0 KIMBERLY LEIS SR VP ACCOUNTING 189175 0 0 0 5400 0 5304 0 6207 0 206086 0 0 0 CONJUNA COLLIER SR VP RISK MANAGEMENT 196998 0 0 0 6000 0 0 0 505 0 203503 0 0 0 DAVID BROWN ADMINISTRATOR - LOUISVILLE 176966 0 0 0 6000 0 6599 0 8790 0 198355 0 0 0 TRASEE WHITAKER SR VP HR 173029 0 0 0 5400 0 6121 0 11901 0 196451 0 0 0 A KENTUCKY ECONOMIC DEVELOPMENT FINANCE AUTHORITY 610600439 49126TAK8 2012-10-31 49531004 CAPITAL IMPROVEMENTS 0 0 0 B LOUISVILLEJEFFERSON COUNTY METRO GOVERNMENT KENTUCKY 320049006 2022-11-17 8952833 CAPITAL IMPROVEMENTS 0 0 0 C KENTUCKY ECONOMIC DEVELOPMENT FINANCE AUTHORITY 610600439 49126PFH8 2016-11-03 127281735 CAPITAL IMPROVEMENTS 0 0 0 A 11723047 49531004 3257037 990620 2184188 43099159 2012 1 0 1 1 B 8952833 8746120 178292 587 2022 1 1 0 1 C 46249888 127281735 6704500 32907988 2446595 85222651 2018 1 1 0 1 A 0 1 0 0 0.02300 0.02300 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 0 0 1 OLD NATIONAL BANK 7.000000000000 0 0 0 0 1 C 0 1 0 0 0 0 0 0 0 A 1 B 1 C 1 FORM 990, PART VI, SECTION A, LINE 6 MASONIC HOMES OF KENTUCKY, INC. MEMBERS CONSIST OF LIFE, LODGE, ASSOCIATE, AND HONORARY MEMBERS. THE MEMBERS ELECT DIRECTORS IN ACCORDANCE WITH THE BYLAWS AND CONDUCT REGULAR BUSINESS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL CONSIST OF TWENTY-ONE (21) MEMBERS, FIFTEEN (15) OF WHOM SHALL BE ELECTED BY THE MEMBERS FROM THE LIST OF LIFE MEMBERS AND SIX (6) OF WHOM SHALL BE GRAND MASTER, DEPUTY GRAND MASTER, GRAND SENIOR WARDEN, GRAND JUNIOR WARDEN, GRAND TREASURER, AND GRAND SECRETARY OF THE GRAND LODGE OF KENTUCKY, F & AM, WHO SHALL BE EX-OFFICIO MEMBERS WITH FULL VOTING PRIVILEGES. THE BOARD OF DIRECTORS MAY FILL ANY VACANCIES STATED HEREIN. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN WAS REVIEWED BY INTERNAL MANAGEMENT AND A COPY OF THE RETURN WAS 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 B, LINE 15 FOR 2024 A CONSULTANT PERFORMED AN INDEPENDENT ANALYSIS ON THE CFO, COO, AND CEO. THE FINANCE COMMITTEE USES THIS INFORMATION TO DOCUMENT AND APPROVE THE SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANACIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF BENEFICIAL INTERESTS 1,532. FORM 990, PAGE 12, PART XII, LINE 2C THE 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 PROPERTIES LLC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 611292421 TO PROVIDE AND MAINTAIN AFFORDABLE HOUSING FOR THE ELDERLY KY 3051955 2287350 MASONIC HOMES OF KENTUCKY INC MHKY MANAGEMENT SERVICES LLC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 991685481 MANAGEMENT SERVICES KY 0 221548 MASONIC HOMES OF KENTUCKY INC MHKY REAL ESTATE LLC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 991682513 REAL ESTATE KY 4412901 169434022 MASONIC HOMES OF KENTUCKY INC MASONIC HOMES OF LOUISVILLE LLC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 991669804 TO PROVIDE SKILLED CARE, PERSONAL CARE, AND REHABILITATION KY 0 0 MASONIC HOMES OF KENTUCKY INC MASONIC RETIREMENT VILLAGE OF TAYLOR MILL LLC 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 1 MASONIC HOMES INDEPENDENT LIVING II LLC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 273168105 PROVIDE QUALITY HOUSING AND PERSONAL CARE SERVICES KY 501 (C) (3) LINE 10 MASONIC HOMES OF KENTUCKY INC 1 MASONIC HOMES OF KENTUCKY PEDIATRIC DAYCARE LLC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 273248085 PROVIDES DAYCARE AND PRESCHOOL SERVICES. KY 501 (C) (3) LINE 10 MASONIC HOMES OF KENTUCKY INC 1 MASONIC HOMES COMMUNITY BASED SERVICES LLC 330 MASONIC HOME DRIVE MASONIC HOME KY 40041 273248199 PROVIDES SERVICES THAT ENABLE PEOPLE TO REMAIN LIVING IN THEIR HOMES. KY 501 (C) (3) LINE 10 MASONIC HOMES OF KENTUCKY INC 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 MASONIC RETIREMENT VILLAGE OF TAYLOR MILL Q 265037 COST MASONIC RETIREMENT VILLAGE OF TAYLOR MILL S 530411 COST MASONIC HOMES INDEPENDENT LIVING II Q 6778612 COST MASONIC HOMES INDEPENDENT LIVING II S 50777922 COST MASONIC HOMES OF KENTUCKY PEDIATRIC DAYCARE Q 2168075 COST MASONIC HOMES OF KENTUCKY PEDIATRIC DAYCARE S 1508662 COST MASONIC HOMES COMMUNITY BASED SERVICES Q 164214 COST MASONIC HOMES COMMUNITY BASED SERVICES R 680776 COST