2024-11-15T10:41:58-06:00 2023-12-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-01-01 161291047 EPISCOPAL CHURCH HOME FOUNDATION OF WESTERN NEW YORK INC EPIS 7169295800 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 JAMES J JULIANO VICE PRESIDENT/C.F.O. 7169295800 2024-11-15 1 1 DAVID A URBAN CPA P00630018 7166340700 2024-11-15 2023 2024-10-15 13:58:12Z ROBERT L WALLACE 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 2017664 0 X N/A X 1986 NY THE FOUNDATION RAISES, INVESTS, AND DISTRIBUTES FUNDS FOR THE BENEFIT OF EPISCOPAL CHURCH HOME & AFFILIATES, INC. AND ITS SUBSIDIARIES AND AFFILIATES. 5 5 1 0 0 0 326621 65139 0 0 443650 771246 0 0 770271 836385 77177 536275 0 0 89910 31437 0 0 0 100230 132782 267317 700494 502954 135891 16219311 19671604 63059 17023 16156252 19654581 THE FOUNDATION RAISES, INVESTS, AND DISTRIBUTES FUNDS FOR THE BENEFIT OF EPISCOPAL CHURCH HOME & AFFILIATES, INC. AND ITS SUBSIDIARIES. 0 0 588558 536275 836385 THE FOUNDATION RAISES, INVESTS, AND DISTRIBUTES FUNDS FOR THE BENEFIT OF EPISCOPAL CHURCH HOME & AFFILIATES, INC. AND ITS SUBSIDIARIES. ALL EXPENSES WERE INCURRED BY THE FOUNDATION IN THE FURTHERANCE OF THE ORGANIZATION'S MISSION OF SUPPORTING AFFILIATED 501(C)(3) ORGANIZATIONS. 588558 1 1 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X JAMES J JULIANO VICE PRESIDENT & CFO 7169295800 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 HOWARD F GONDREE TRUSTEE 0.10 1.00 X 0 0 0 AMY BARD TRUSTEE 0.10 0.00 X 0 0 0 ANNE RYAN TRUSTEE 0.10 0.00 X 0 0 0 THOMAS D LUNT TRUSTEE 0.10 1.00 X 0 0 0 DALE LESINSKI TRUSTEE 0.10 0.00 X 0 0 0 ROBERT L WALLACE PRESIDENT/C.E.O. 1.00 42.00 X 0 470361 26167 JAMES J JULIANO VICE PRESIDENT/C.F.O. 1.00 42.00 X 0 273929 13793 0 744290 39960 0 0 1 0 0 65139 65139 301865 301865 1650660 1181279 469381 469381 469381 836385 0 0 771246 536275 536275 30198 30198 -1071 -1071 2310 2310 28000 28000 58 58 600 600 76836 76836 385 385 1216 1216 248 248 3667 3667 232 232 ADJUSTMENT TO RESERVE F 20461 20461 MISCELLANEOUS 1079 1079 700494 588558 111936 0 X 12975 58857 75 75 2994 2994 945 404 541 541 13858638 17010249 2344088 2598888 16219311 19671604 23657 17023 39402 0 63059 17023 X 4171248 5386920 11985004 14267661 16156252 19654581 16219311 19671604 X 135891 3184062 178376 X X 0 0 0 X X 3 EPISCOPAL CHURCH HOME & AFFILIATES INC 223753773 10 1 6275 0 EPISCOPAL CHURCH HOME & AFFILIATES LIFE CARE COMMUNITY INC 161490676 10 1 524000 0 EPISCOPAL COMMUNITY HOUSING DEVELOPMENT ORGANIZATION INC 223471028 10 1 6000 0 3 536275 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C: AT LEAST TWO OF FIVE TRUSTEES OF THE FOUNDATION SERVE AS DIRECTORS ON THE BOARDS OF AT LEAST ONE OF THE SUPPORTED ORGANIZATIONS AND ALL OF THE SUPPORTED ORGANIZATIONS ARE RELATED. IN ADDITION, THE PRESIDENT / CHIEF EXECUTIVE OFFICER AND THE VICE-PRESIDENT / CHIEF FINANCIAL OFFICER OF THE SUPPORTED ORGANIZATIONS MANAGE THE SUPPORTED ORGANIZATIONS AND SERVE AS OFFICERS AND MANAGERS OF THE FOUNDATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46447 X X FINANCIAL GAIN 0 11985004 62423 2744234 524000 14267661 14434073 323988 -2747687 25370 11985004 11664945 103539 2864173 198584 14434073 10199516 26581 1674779 235931 11664945 8164192 38361 2023647 26684 10199516 0.67380 0.32620 0.00000 1 0 945 404 541 541 ARTWORK 46447 BENEFICIAL INTEREST IN PERPETUAL TRUST 2466937 NET AMOUNTS DUE FROM AFFILIATES, NET OF RESERVE (SEE SCHEDULE O) 74590 OTHER 10914 2598888 PART III, LINE 4: MOST DONATED WORKS OF ART ARE CURRENTLY ON DISPLAY AT THE LOCATION OF CANTERBURY WOODS, A SUPPORTED ORGANIZATION. TRUSTEES MAY EVENTUALLY RESOLVE TO SELL THE FOUNDATION'S ENTIRE COLLECTION FOR FINANCIAL GAIN TO FURTHER THE FOUNDATION'S TAX EXEMPT PURPOSE. PART V, LINE 4: INTENDED USE OF ENDOWMENT FUNDS: THE FOUNDATION'S ENDOWMENT HAS TWO COMPONENTS. THE FIRST IS A PERMANENT ENDOWMENT VALUED AT $2,187,700 AS OF DECEMBER 31, 2023. THE SECOND IS A BENEFICIAL INTEREST IN A PERPETUAL TRUST MAINTAINED BY AN UNRELATED THIRD PARTY. THE FOUNDATION'S INTEREST IN THAT TRUST WAS VALUED AT $2,466,937 AT DECEMBER 31, 2023. THE INCOME FROM THESE ENDOWMENTS IS AVAILABLE FOR USE BY THE FOUNDATION TO FURTHER ITS MISSION. THE FOUNDATION ALSO MAINTAINS DONOR RESTRICTED NET ASSETS WHICH ARE SUBJECT TO VARIOUS USE AND OTHER RESTRICTIONS, THE TOTAL VALUE OF OF WHICH WAS $9,631,024 AT DECEMBER 31, 2023. 1 CANTERBURY WOODS 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161490676 501(C)(3) 524000 0 OPERATIONAL/CAPITAL SUPPORT EPISCOPAL COMMUNITY HOUSING DEVELOPMENT ORGANIZATION INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 223471028 501(C)(3) 6000 0 OPERATIONAL SUPPORT EPISCOPAL CHURCH HOME & AFFILIATES INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 223753773 501(C)(3) 6275 0 OPERATIONAL SUPPORT 3 PART I, LINE 2: THE FOUNDATION SUPPORTS AFFILIATED 501(C)(3) ORGANIZATIONS. X 1 1 0 1 0 0 0 0 0 1 0 ROBERT L WALLACE PRESIDENT/C.E.O. 0 382404 0 77957 0 10000 0 2042 0 24125 0 496528 0 0 JAMES J JULIANO VICE PRESIDENT/C.F.O. 0 265929 0 8000 0 0 0 1105 0 12688 0 287722 0 0 PART I, LINE 1A C.E.O. AND C.F.O. MAINTAIN DISCRETIONARY SPENDING ACCOUNTS WHICH ARE USED FOR BUSINESS PURPOSES. PART I, LINE 3 ROBERT L. WALLACE AND JAMES J. JULIANO ARE EMPLOYED BY EPISCOPAL CHURCH HOME & AFFILIATES LIFE CARE COMMUNITY, INC., D/B/A CANTERBURY WOODS, A SUPPORTED ORGANIZATION. THE SUPPORTED ORGANIZATION USES A COMPENSATION COMMITTEE, COMPENSATION SURVEYS AND STUDIES, AND COMMITTEE APPROVAL TO ESTABLISH COMPENSATION OF ITS C.E.O./PRESIDENT, ROBERT L. WALLACE. MR. WALLACE HAS AN EMPLOYMENT CONTRACT WITH CANTERBURY WOODS. PART I, LINE 4B CEO PARTICIPATES IN A 457 (B) PLAN SPONSORED BY CANTERBURY WOODS. PART I, LINE 7 NON-FIXED PAYMENTS NOT LISTED: PERFORMANCE BONUSES TO ROBERT L. WALLACE - $77,957 PERFORMANCE BONUS TO JAMES J. JULIANO - $8,000 FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT SERVICES ARE PERFORMED BY EPISCOPAL CHURCH HOME & AFFILIATES, INC., A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A EPISCOPAL CHURCH HOME & AFFILIATES, INC., A RELATED ORGANIZATION, CONTROLS THE APPOINTMENT OF A MINORITY OF THE FOUNDATION'S MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO TRUSTEES FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION TYPICALLY OBTAINS CONFLICT OF INTEREST STATEMENTS FROM TRUSTEES AND OFFICERS ANNUALLY AND TAKES APPROPRIATE ACTION WHEN NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 ALL EXECUTIVES WHO PROVIDE SERVICES TO THE FOUNDATION ARE EMPLOYED BY AN AFFILIATED 501(C)(3) ORGANIZATION. COMPENSATION IS DETERMINED BY THAT AFFILIATED ORGANIZATION. WITH RESPECT TO THE C.E.O., COMPENSATION WAS DEVELOPED USING MARKET COMPARABILITY DATA. EMPLOYMENT CONTRACT WAS RATIFIED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF THE AFFILIATE. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS MADE AVAILABLE UPON REQUEST AND AFTER RECEIPT OF COPY CHARGES ALLOWED BY LAW. GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART 1X, LINE 24(B), ADJUSTMENT TO RESERVE NET AMOUNTS RECEIVABLE FROM AFFILIATES BEFORE RESERVE $1,407,876 LESS: RESERVE FOR UNCOLLECTIBLE ACCOUNTS RECEIVABLE (1,333,286) ---------- NET AMOUNTS DUE FROM AFFILIATES, NET OF RESERVE $ 74,590 ========== RESERVE EXPENSE DURING 2023 $20,461 THE FOUNDATION HAS RECORDED A RESERVE FOR POTENTIALLY UNCOLLECTIBLE AMOUNTS RECEIVABLE FROM EPISCOPAL CHURCH HOME & AFFILIATES, INC. AND ITS SUBSIDIARIES. AS OF DECEMBER 31, 2023, THESE RECEIVABLES HAD NOT BEEN FORGIVEN, BUT ARE REFLECTED IN THE BALANCE SHEET NET OF A RESERVE. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 178,376. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2023. EPISCOPAL COMMUNITY HOUSING DEV ORG INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 223471048 PROPERTY DEVELOPMENT NY 501(C)(3) LINE 10 N/A 0 EPISCOPAL CHURCH HOME & AFFILIATE INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 223753773 MANAGEMENT COMPANY NY 501(C)(3) LINE 10 N/A 0 EPISCOPAL CHURCH HOME & AFF LIFE CARE 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161490676 LIFE CARE NY 501(C)(3) LINE 10 ECHA INC 0 EPISCOPAL CHURCH HOME OF WNY 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 160382330 HEALTHCARE AND OTHER NY 501(C)(3) LINE 10 ECHA INC 0 EPISCOPAL COMMUNITY HEALTH CARE INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161246704 HEALTHCARE AND OTHER NY 501(C)(3) LINE 10 ECHA INC 0 EPISCOPAL COMMUNITY HOUSING INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 222213025 PROPERTY MANAGEMENT NY 501(C)(3) LINE 10 ECHA INC 0 EPISCOPAL RESID'L HEALTH CARE FACILITY 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 223106945 HEALTHCARE AND OTHER NY 501(C)(3) LINE 10 ECHA INC 0 BRENT MANOR 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161374260 APARTMENTS NY N/A C 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0