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 222213025 EPISCOPAL COMMUNITY HOUSING 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 2024-11-08 2023 2024-10-15 13:58:12Z ROBERT L WALLACE 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 334071 0 X WWW.ECHAHOUSING.COM X 1978 NY THE ORGANIZATION MANAGES BOTH AFFILIATED AND NONAFFILIATED HOUSING PROJECTS FOR LOW INCOME, ELDERLY, AND DISABLED RESIDENTS. 4 4 10 0 0 0 0 0 279347 318776 0 0 13909 15295 293256 334071 0 0 0 0 258146 299012 0 0 0 36923 36957 295069 335969 -1813 -1898 254265 270934 254147 272714 118 -1780 THE ORGANIZATION MANAGES BOTH AFFILIATED AND NONAFFILIATED HOUSING PROJECTS FOR LOW INCOME, ELDERLY, AND/OR DISABLED RESIDENTS. 0 0 219378 334071 THE ORGANIZATION MANAGES BOTH AFFILIATED AND NONAFFILIATED HOUSING PROJECTS FOR LOW INCOME, ELDERLY, AND/OR DISABLED RESIDENTS. 219378 1 0 0 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 1 1 0 1 0 0 0 1 1 1 1 0 1 0 0 0 X JAMES J JULIANO 7169295800 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 GREGORY R CARBALLADA DIRECTOR 0.10 1.00 X 0 0 0 HOWARD F GONDREE DIRECTOR 0.10 1.00 X 0 0 0 THOMAS D LUNT DIRECTOR 0.10 1.00 X 0 0 0 ANTHONY DELMONTE JR DIRECTOR 0.10 0.00 X 0 0 0 ROBERT L WALLACE PRESIDENT/C.E.O. 1.00 41.00 X 0 470361 26167 JAMES J JULIANO VICE PRESIDENT/C.F.O. 1.00 41.00 X 0 273929 13793 0 744290 39960 0 0 1 0 0 HOUSING MANAGEMENT SER 531310 318776 318776 318776 MISCELLANEOUS 900099 15295 15295 15295 334071 334071 0 0 X 252039 187440 64599 132 132 15376 8078 7298 31465 23401 8064 28672 28672 -431 -431 600 600 292 292 285 285 3620 3620 35 35 506 506 18 18 3182 3182 MISCELLANEOUS 2225 2225 PROFESSIONAL DUES 2105 2105 ADJUST RESERVE FOR INTE -4152 -4152 335969 219378 116591 0 X 142328 153974 111520 114911 2049 417 0 254265 270934 24147 12586 230000 260128 254147 272714 X 118 -1780 118 -1780 254265 270934 -1898 0 X X 0 0 0 X 8750 16271 57881 82902 285180 289874 291738 293256 334071 1494119 293930 306145 349619 293256 334071 1577021 0 0 0 1577021 293930 306145 349619 293256 334071 1577021 1.00000 1.00000 0.00000 X 0 NET AMOUNT PAYABLE TO AFFILIATES, NET OF RESERVE 30128 WORKERS' COMPENSATION LIABILITY 230000 260128 PART X - OTHER LIABILITIES, LINE 1(2): WORKERS' COMPENSATION LIABILITY: THROUGH 2009, THE COMPANY WAS SELF-INSURED FOR WORKERS' COMPENSATION CLAIMS THROUGH A CAPTIVE GROUP TRUST ARRANGEMENT WITH OTHER AFFILIATED AND NONAFFILIATED ENTITIES. THE NEW YORK STATE WORKERS' COMPENSATION BOARD (THE "BOARD") TOOK OVER THE TRUST DURING 2011 DUE TO THE SELF-INSURED TRUST'S FAILURE TO MEET AND MAINTAIN LIQUIDITY AND LONG-TERM SOLVENCY REQUIREMENTS. ON OCTOBER 30, 2019, THE BOARD WAS GRANTED A DEFAULT JUDGMENT AGAINST THE COMPANY AND SOME OF ITS AFFILIATES IN THE AMOUNT OF $6,156,424.96. AS OF DECEMBER 31, 2023, THE COMPANY HAD ACCRUED A LIABILITY OF $230,000 RELATED TO ITS PARTICIPATION IN THE TRUST. ANY PAYMENTS TOWARD THE DEFAULT JUDGMENT BY THE COMPANY IN EXCESS OF THE AMOUNT ACCRUED WILL BE RECORDED ON A CASH BASIS IN THE YEAR OF PAYMENT. PART X: OTHER LIABILITIES, LINE 1(3): NET AMOUNT PAYABLE TO AFFILIATES, NET AS OF DECEMBER 31,2023, THE COMPANY HAS NET AMOUNTS PAYABLE TO ITS AFFILIATES, NET OF A RESERVE, OF $30,128 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 RELATED ORGANIZATION. THE RELATED 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 BONUS TO ROBERT L. WALLACE - $77,957 PERFORMANCE BONUS TO JAMES J. JULIANO - $8,000 FORM 990, PART VI, SECTION A, LINE 3 THE PRESIDENT AS WELL AS THE CHIEF FINANCIAL OFFICER OF THE COMPANY ARE EMPLOYED BY EPISCOPAL CHURCH HOME & AFFILIATES LIFE CARE COMMUNITY, INC., A RELATED COMPANY. AMOUNTS CHARGED TO THE COMPANY BY BY EPISCOPAL CHURCH HOME & AFFILIATES LIFE CARE COMMUNITY, INC. ARE REFLECTED AS "FEES FOR SERVICES - MANAGEMENT" IN THE 2023 FUNCTIONAL EXPENSES. FORM 990, PART VI, SECTION A, LINE 6 EPISCOPAL CHURCH HOME & AFFILIATES, INC. IS THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A EPISCOPAL CHURCH HOME & AFFILIATES, INC. AS THE CORPORATION'S SOLE MEMBER, HAS AUTHORITY OVER THE ELECTION OF BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THE CORPORATION HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PROVIDED TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE COMPANY TYPICALLY OBTAINS CONFLICT OF INTEREST STATEMENTS FROM BOARD MEMBERS AND OFFICERS ANNUALLY AND TAKES APPROPRIATE ACTION WHEN NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 ALL EXECUTIVES WHO PROVIDE SERVICES TO THE CORPORATION ARE EMPLOYED BY AFFILIATED 501(C)(3) ORGANIZATIONS. COMPENSATION IS DETERMINED BY THOSE AFFILIATED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS AVAILABLE UPON REQUEST AND IS PROVIDED AFTER RECEIPT OF COPYING CHARGES ALLOWED BY LAW. GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990 PART IX, LINE 24B: RESERVE FOR UNCOLLECTIBLE ACCOUNTS RECEIVABLE FROM AFFILIATES: EXPLANATION: AS OF DECEMBER 31, 2023, THE COMPANY HAD RECORDED CERTAIN ACCOUNTS RECEIVABLE FROM AFFILIATES NET OF A PREVIOUSLY ESTABLISHED RESERVE OF $385,630 FOR AMOUNTS ESTIMATED TO BE UNCOLLECTIBLE. DURING 2023, THE COMPANY REDUCED THE RESERVE BY $4,152 . THE COMPANY RECORDED THIS $4,152 AS A REDUCTION OF EXPENSES DURING 2023, WHICH REDUCED THE BALANCE SHEET RESERVE FOR AMOUNT ESTIMATED TO BE UNCOLLECTIBLE TO $381,478. AS OF DECEMBER 31, 2023 THESE RECEIVABLES HAD NOT BEEN FORGIVEN, BUT ARE REFLECTED WITH AMOUNTS DUE TO AFFILATES IN THE BALANCE SHEET NET OF THE RESERVE ON FORM 990, PART X, LINE 25: OTHER LIABILITIES: THE NET AMOUNT PAYABLE TO AFFILIATES, NET OF RESERVE WAS $30,128 AS OF DECEMBER 31, 2023. FORM 990 PART IX, LINE 11A: THE COMPANY'S SOLE MEMBER, EPISCOPAL CHURCH HOME & AFFILIATES, INC., PROVIDES SOME MANAGEMENT SERVICES. ADDITIONALLY, THE COMPANY'S PROGRAM ADMINISTRATOR, PAUL CAMPISE, IS AN EMPLOYEE OF EPISCOPAL CHURCH HOME & AFFILIATES LIFE CARE COMMUNITY, INC., AN AFFILIATED COMPANY. A PORTION OF MR. CAMPISE'S SALARY AND BENEFITS COSTS HAVE BEEN ALLOCATED TO THE COMPANY. AMOUNTS CHARGED TO THE COMPANY FOR SERVICE BY EPISCOPAL CHURCH HOME & AFFILIATES, INC. AND EPISCOPAL CHURCH HOME & AFFILIATES LIFE CARE COMMUNITY, INC. ARE REFLECTED AS "FEES FOR SERVICES - MANAGEMENT" IN THE 2023 STATEMENT OF FUNCTIONAL EXPENSES (SEE PART IX, LINE 11(A)). FORM 990, PART X, LINE 25: OTHER LIABILITIES: WORKERS' COMPENSATION TRUST LIABILITY $230,000 NET AMOUNT PAYABLE TO AFFILIATES, NET OF EESERVE $30,128 TOTAL OTHER LIABILITY $260,128 FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2023. EPISCOPAL CHURCH HOME & AFFILIATES INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 223753773 CORPORATE PARENT NY 501(C)(3) LINE 10 N/A 0 EPISCOPAL CHURCH HOME FOUNDATION OF WNY 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161291047 FUNDRAISING NY 501(C)(3) LINE 12B, II N/A 0 EPISCOPAL CHURCH HOME OF WESTERN NEW YORK 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 160382330 HEALTHCARE & OTHER NY 501(C)(3) LINE 10 ECHA INC 0 EPISCOPAL COMMUNITY HEALTHCARE INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161246704 HEALTHCARE & OTHER NY 501(C)(3) LINE 10 ECHA INC 0 EPISCOPAL RESIDENTIAL HEALTH CARE FACILITY 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 223106945 PROPERTY MANAGEMENT NY 501(C)(3) LINE 10 ECHA INC 0 EPISCOPAL CHURCH HOME & AFFILIATES LIFE 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161490676 LIFE CARE 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 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 0 0