2025-08-08T16:39:57+00:00 2024-09-30 331374517 PKF OConnor Davies Advisory LLC 500 Mamaroneck Avenue Suite 301 Harrison NY 105281633 990 2023-10-01 822936624 Masonicare at Chester Village Inc MASO 8605311400 PO Box 70 Wallingford CT 06492 David Lawlor CFO 2036795555 2025-08-08 true Garrett M Higgins P00543209 9143818900 2025-08-08 X 2023 2025-03-06 01:10:19Z ANNE HOEFFERLE PO Box 70 Wallingford CT 06492 8143242 false X WWW.MASONICARE.ORG X 2017 CT CONTINUING CARE RETIREMENT COMMUNITY PROVIDING INDEPENDENT LIVING TO PEOPLE AGED 55 AND OVER. 17 17 88 20 0 0 0 7616781 7824051 2833 5768 325273 313423 7944887 8143242 0 0 2561573 2664746 0 0 5006953 5524263 7568526 8189009 376361 -45767 23822038 22871086 27545935 28900604 -3723897 -6029518 Masonicare at Chester Village, an affiliate of Masonicare, is a not-for-profit Continuing Care Retirement Community, providing independent living to people aged 55 and over. Following the traditions of Masonry, we are committed to creating the highest quality of life for our residents by fostering an environment of respect, independence and dignity. Masonicare at Chester Village is dedicated to maintaining the well being, independence and quality of life for all residents. We consistently strive to be recognized as the leading Continuing Care Retirement Community in the region. Masonicare at Chester Village envisions a continuing partnership with Masonicare and other related resources in meeting the needs of our community - body, mind and spirit. false false 7183056 7824051 Masonicare at Chester Village is a continuing care retirement community acquired on December 21, 2017. The retirement community consists of 90 apartments and 15 cottages. The occupancy percentage for the fiscal year ending September 2024 was 97.7%. Masonicare at Chester Village provides healthcare services which promote health, wellness and a high quality of life for all residents. 7183056 true false false true false false false false true true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 40 0 88 true false false false false false false false false false false false false X 17 17 false false false false true true true true false false false true true true true true true false false false X DAVID LAWLOR 2036787857 22 MASONIC AVENUE WALLINGFORD CT 06492 BONNIE MCWAIN SECRETARY 1.0 6.0 X X 0 0 0 BRUCE R BELLMORE VICE CHAIRMAN 1.0 6.0 X X 0 0 0 CHRISTOPHER J EARLE CHAIRMAN 1.0 7.0 X X 0 0 0 NEWTON BUCKNER TREASURER 1.0 7.0 X X 0 0 0 DAVID BERARDESCA DIRECTOR 1.0 7.0 X 0 0 0 EDWARD C PAGE DIRECTOR 1.0 6.0 X 0 0 0 JOHN LAWLOR DIRECTOR 1.0 6.0 X 0 0 0 JOSEPH J PORCO DIRECTOR (THRU 03/31/24) 1.0 6.0 X 0 0 0 KERRY BROWN DIRECTOR 1.0 6.0 X 0 0 0 KEVIN J HECHT DIRECTOR 1.0 6.0 X 0 0 0 LAURA MICHNOWSKI DIRECTOR 1.0 6.0 X 0 0 0 MARK WINNE DIRECTOR 1.0 6.0 X 0 0 0 RINALDO MAGLIANO DIRECTOR 1.0 6.0 X 0 0 0 ROBERT J FURCE DIRECTOR 1.0 7.0 X 0 0 0 SHANE DUFRESNE DIRECTOR (EFFECTIVE 04/01/24) 1.0 7.0 X 0 0 0 SHELBY JACKSON DIRECTOR 1.0 6.0 X 0 0 0 THADDEUS M STEWART DIRECTOR 1.0 6.0 X 0 0 0 THEODORE J NELSON DIRECTOR 1.0 6.0 X 0 0 0 ANNE HOEFFERLE EXECUTIVE DIRECTOR 40.0 0 X 122610 0 22323 JON-PAUL VENOIT PRESIDENT AND CEO, ASSISTANT SECRETARY 1.0 47.0 X 0 727638 58740 STEVEN D BEAULIEU CFO, ASSISTANT TREASURER 1.0 47.0 X 0 284036 44115 KAYLA CATHCART WELLNESS ALSA MANAGER 40.0 0 X 100086 0 40490 222696 1011674 165668 2 false true false MARIANO BUILDING AND REMODELING 81 HART STREET BERLIN CT 06037 BUILDING CONTRACTOR 612330 KONE INC One Kone Court Moline IL 61265 ELEVATOR ENGINEERS 244659 MORRISON MANAGEMENT SPECIALISTS INC PO BOX 102289 ATLANTA GA 303682289 DIETARY MANAGEMENT SERVICES 145938 PRECISION LANDSCAPING 54 GRACEY AVENUE MERIDEN CT 06451 LANDSCAPING SERVICES 110237 CONNECTICUT ENVIRONMENT CONTROL LLC PO BOX 1075 WESTBROOK CT 06498 HVAC CONTRACTOR 106244 5 0 RESIDENT REVENUE 623311 7824051 7824051 0 0 0 0 7824051 5768 5768 0 0 0 0 CABLE TV 900099 131947 131947 GUEST MEALS 900099 59457 59457 HAIR SALON 900099 27190 27190 94829 0 0 94829 313423 8143242 7824051 0 319191 146800 146800 1964985 1812025 152960 57518 54246 3272 342561 306376 36185 152882 132236 20646 4551 4551 782 782 784226 746593 37633 0 210181 210181 22728 13804 8924 66003 66003 1014818 1014818 2896 977 1919 3795 3795 497818 497818 1284188 1284188 150996 150996 DIETARY 483809 482504 1305 SHARED SERVICES 357566 357566 REPAIRS AND MAINTENANCE 257353 257353 Miscellaneous 205710 205710 176843 152938 23905 0 8189009 7183056 1005953 0 530760 814275 1146498 1151507 104317 8606 0 0 0 0 84735 73110 26550189 8237636 18728918 18312553 0 0 308132 2918678 2511035 23822038 22871086 680645 1305337 14442647 15744143 0 0 9414936 8830855 3007707 3020269 27545935 28900604 -3723897 -6029518 -3723897 -6029518 23822038 22871086 X -45767 -2259854 X false true X true false X 174891 536715 711606 5570798 6612448 7238871 7616781 7824051 34862949 224320 259776 312600 325273 313423 1435392 0 0 5970009 7408939 7551471 7942054 8137474 37009947 0 0 0 0 0 0 0 0 0 35972 78368 114340 0 0 0 35972 78368 114340 36895607 6533 4971 3810 2833 5768 23915 0 6533 4971 3810 2833 5768 23915 0 0 0 0 0 0 0 5976542 7413910 7555281 7944887 8143242 37033862 0.9963 0.9981 0 0.0 X true 782 782 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY MASONICARE AT CHESTER VILLAGE PAID MEMBERSHIP DUES TO LEADINGAGE CONNECTICUT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024, $782 OF THE MEMBERSHIP DUES PAID WAS USED FOR LOBBYING ON ISSUES RELEVANT TO THE ORGANIZATION'S EXEMPT PURPOSE 87901791 134344 4318924 152304 7189 92195566 86314927 63401 1772860 242823 6574 87901791 88482467 2551822 -4512040 196479 10843 86314927 84884852 457427 3659627 192064 327375 88482467 84052687 574456 610214 170327 182178 84884852 0.0 0.95 0.05 false true true 1720000 1720000 9682726 6128385 3554341 14080129 2076631 12003498 850744 8890 841854 216590 23730 192860 18312553 INTEREST RATE SWAP 769845 DUE TO/FROM AFFILIATE 1741190 2511035 DEPOSITS 60245 GENERAL RESERVE 3456 LOAN PAYABLE TO MASONICARE CORP 2956568 3020269 X Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment funds are used to support the philanthropic mission and activities of Masonicare Corporation and its affiliates. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MASONICARE ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH CERTAIN PROVISIONS OF FASB ASC 740, WHICH PROVIDES A FRAMEWORK FOR HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR CONSOLIDATED FINANCIAL STATEMENTS. UNDER FASB ASC 740, MASONICARE MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IT IF IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. MASONICARE DID NOT RECORD ANY UNRECOGNIZED TAX BENEFITS FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023. MASONICARE ANTICIPATES THAT IT WILL NOT HAVE A CHANGE IN UNRECOGNIZED TAX BENEFITS DURING THE NEXT TWELVE MONTHS THAT WOULD HAVE A MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. ALL U.S. FEDERAL TAX YEARS FROM FISCAL 2021 ONWARDS ARE ELIGIBLE FOR AUDIT BY THE IRS. false false false false false false false false false JON-PAUL VENOIT PRESIDENT AND CEO, ASSISTANT SECRETARY 0 681985 0 21000 0 24653 0 12652 0 46088 0 786378 0 0 STEVEN D BEAULIEU CFO, ASSISTANT TREASURER 0 254453 0 3000 0 26583 0 11254 0 32861 0 328151 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE ORGANIZATIONS CEO, JON-PAUL VENOIT IS COMPENSATED BY A RELATED ORGANIZATION, MASONICARE CORPORATION, WHICH USES THE FOLLOWING METHODS TO ESTABLISH HIS COMPENSATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Form 990, Part VI, Line 15a compensation of top management official Form 990, Part VI, Line 15a checked "no" in accordance with the IRS instructions since the filing organization does not compensate the top management official. Form 990, Part VI, Line 15b Compensation of the Organization's officers or key employees THE CEO RECOMMENDS ANY SALARY ADJUSTMENTS OF THE EXECUTIVE LEADERSHIP, USING THE RESULTS OF THE VALUATION STUDY AND HIS ASSESSMENT OF INDIVIDUAL PERFORMANCE OR OTHER PERTINENT INFORMATION. THE PROPOSED EXECUTIVE SALARY CHANGES ARE PROVIDED TO THE COMPENSATION COMMITTEE. THE PROCESS WAS COMPLETED IN MAY 2024 FOR THE FOLLOWING POSITIONS: CHIEF FINANCIAL OFFICER, CHIEF INFORMATION OFFICER, CHIEF OF HEALTHCARE SERVICES, CHIEF OF STRATEGY, VICE PRESIDENT OF HUMAN RESOURSES, VICE PRESIDENT OF MISSION EFFECTIVENESS, EXECUTIVE DIRECTOR OF MASONICARE AT MYSTIC, EXECUTIVE DIRECTOR OF MASONICARE AT CHESTER VILLAGE, EXECUTIVE DIRECTOR OF MASONIC CHARITY FOUNDATION, EXECUTIVE DIRECTOR OF MASONICARE AT HOME, HEALTH AND HOSPICE, EXECUTIVE DIRECTOR OF MASONICARE AT HOME, LTC ADMINISTRATOR OF MASONICARE HEALTH CENTER. Form 990, Part VI, Line 6 Classes of members or stockholders The organization has a sole corporate member, Masonicare Corporation, with the right to appoint members of the governing body and to participate in the organization's governance. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Masonicare Corporation, as sole corporate member, annually appoints the members of the governing body. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Pursuant to the Certificate of Incorporation of the organization, Masonicare Corporation, as the sole corporate member, has certain reserved powers to take or approve certain actions of the governing body. These powers include the prior approval of amendments to the organization's certificate of incorporation and bylaws, approval of long range plans, budgets and material changes in budgets, mission statements and policies (including investment policies) as well as sales or transfer of assets, mergers and/or dissolutions and Certificate of Need applications. The sole corporate member's powers also include the appointment and removal of directors, the organization's Board Chair and independent audit firm. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body Masonicare at Chester Village does not have any committees with authority to act on behalf of the governing body during the tax year. Form 990, Part VI, Line 11b Review of form 990 by governing body Masonicare management and our external accountants review the tax return for completeness and accuracy. It is reviewed by the chief executive officer and chairman of the board. The tax return is also placed on a secured website that can be accessed by all board members for their review. At a full board meeting a discussion is held regarding comments/questions from board members. The tax return is then finalized and filed. Form 990, Part VI, Line 12c Conflict of interest policy Annually, officers, directors and senior employees are required to complete a conflict of interest disclosure questionnaire. The Corporate Compliance Officer annotates the results to determine if, and to what extent, a conflict of interest exists. The results of the officer and Board Member disclosures are first reviewed by the Board Chairman and then reported at the board meetings. Any officer or board member shall not make or second motions or vote (other than abstain) on matters if a conflict of interest exists, whether or not the officer or board member had an opportunity to make a written disclosure through the formalized process. Senior employee disclosures are reported to the President and Chief Executive Officer. The entire process is coordinated by the Corporate Compliance Officer. All respondents are advised of their continuing duty to disclose any possible conflict of interest that may arise during the course of their service. Form 990, Part VI, Line 19 Required documents available to the public The Organization provides required documents upon request. Form 990, Part VII, Section A, Line 1a Trustees Hours related for volunteer trustees (column B) are the estimated hours per week that the volunteer trustees contribute to this and all other related exempt organizations, not necessarily equally but in the proportion required for which they receive no compensation. Related organizations include, Masonicare Corporation, Masonic Charity Foundation of CT, Masonicare Health Center, Inc., Masonicare at Ashlar Village Inc., Masonicare Home Health and Hospice Inc., Masonicare at Home, Masonicare at Mystic Inc. and Keystone Indemnity Company LTD. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue MASSAGE THERAPY - Total Revenue: 26125, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 26125; NONREFUNDABLE DEPOSIT - Total Revenue: 17800, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 17800; OTHER - Total Revenue: 14603, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 14603; GUEST RENTALS - Total Revenue: 11550, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 11550; CONCIERGE - Total Revenue: 11097, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 11097; CARPORT - Total Revenue: 8094, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 8094; Dues - Total Revenue: 5560, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 5560; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT - -607643; CAPITAL CONTRIBUTED TO RELATED ORGANIZATIONS - -1652211; MASONICARE CORPORATION PO BOX 70 WALLINGFORD CT 06492 061435919 PARENT HOLDING AND SUPPORT ORGANIZATION CT 501(c)(3) Type III-FI NA false MASONIC CHARITY FOUNDATION OF CT PO BOX 70 WALLINGFORD CT 06492 061435920 PROVIDE PLANNED GIVING AND DEVELOPMENT CT 501(c)(3) 7 MASONICARE CORP false MASONICARE HEALTH CENTER PO BOX 70 WALLINGFORD CT 06492 060655131 PROVIDE MEDICAL SERVICES TO ELDERLY CT 501(c)(3) 10 MASONICARE CORP false MASONICARE HOME HEALTH AND HOSPICE INC PO BOX 70 WALLINGFORD CT 06492 061101924 PROVIDE HOME HEALTH/HOSPICE SERVICES CT 501(c)(3) 10 MASONICARE CORP false MASONICARE AT HOME INC PO BOX 70 WALLINGFORD CT 06492 202377783 PROVIDE HOME SERVICES TO THE ELDERLY CT 501(c)(3) 10 MASONICARE CORP false KEYSTONE INDEMNITY COMPANY LTD 126 COLLEGE STREET SUITE 400 BURLINGTON VT 05401 030371612 PROVIDE INSURANCE SERVICES TO MASONICARE CT 501(c)(3) Type III-FI MASONICARE CORP false MASONICARE AT ASHLAR VILLAGE INC PO BOX 70 WALLINGFORD CT 06492 061050830 CONTINUING CARE RETIREMENT COMMUNITY AND ASSISTED LIVING COMMUNITY CT 501(c)(3) 10 MASONICARE CORP false MASONICARE AT MYSTIC INC PO BOX 70 WALLINGFORD CT 06492 464656008 MANAGE SENIOR LIVING FACILITY CT 501(c)(3) Type I MASONICARE AT ASHLAR VILLAGE false AF & AM OF CT GRAND LODGE 69 MASONIC AVENUE WALLINGFORD CT 06492 060243277 MASONIC FRATERNAL ORGANIZATION CT 501(c)(10) NA false GENM SENIOR CARE CONSULTING GROUP LLC 22 MASONIC AVENUE WALLINGFORD CT 06492 871834093 CONSULTING CT MASONICARE CORPORATIO N C Corporation false false false false false true false false false false false false false true false true true true true true