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 223753773 EPISCOPAL CHURCH HOME & AFFILIATES INC EPIS 7169295816 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 JAMES J JULIANO VICE PRESIDENT/C.F.O. 7169295816 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 46229 0 X N/A X 1999 NY THE COMPANY'S SOLE PURPOSE IS TO PROVIDE MANAGEMENT AND GENERAL SERVICES TO AFFILIATED 501(C)(3) ORGANIZATIONS. ALL EXPENSES OF PROVIDING SUCH SERVICES ARE REFLECTED AS PROGRAM SERVICE EXPENSES IN FORM 990. 8 8 0 0 0 0 4600 6275 33711 39954 0 0 0 0 38311 46229 0 0 0 0 0 0 0 0 0 88109 83893 88109 83893 -49798 -37664 13527613 16487056 1538006 1576135 11989607 14910921 THE COMPANY'S SOLE PURPOSE IS TO PROVIDE MANAGEMENT AND GENERAL SERVICES TO AFFILIATED 501(C)(3) ORGANIZATIONS. ALL EXPENSES OF PROVIDING SUCH SERVICES ARE REFLECTED AS PROGRAM SERVICE EXPENSES IN FORM 990. 0 0 83893 39954 MANAGEMENT AND OTHER SERVICES FOR AFFILIATED 501(C)(3) CORPORATIONS. 83893 1 1 0 0 0 0 0 0 0 1 0 0 0 1 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 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 0 1 1 0 0 X JAMES J JULIANO 7169295816 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 JOSEPH A SPETH DIRECTOR 0.50 1.00 X 0 0 0 CAROL G SALVATORE DIRECTOR 0.50 1.00 X 0 0 0 RICH MCCARTHY DIRECTOR 0.50 1.00 X 0 0 0 RHONDA FREDERICK DIRECTOR 0.50 1.00 X 0 0 0 THE RT REV SEAN ROWE EX-OFFICIO DIRECTOR 0.10 0.10 X 0 0 0 LAURA HUNT DIRECTOR 0.50 1.00 X 0 0 0 PAUL E BLETER DIRECTOR 0.50 1.00 X 0 0 0 MICHAEL ROSSI DIRECTOR 0.50 1.00 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 6275 6275 PROGRAM SERVICE REVENU 662223 39954 39954 39954 46229 39954 0 0 36000 36000 9967 9967 7724 7724 9272 9272 177 177 RESERVE FOR AFFILIATE A 16449 16449 BANK FEES 4304 4304 83893 83893 0 0 838 1317 1772 1772 985 971 13524018 16482996 13527613 16487056 11529 15862 1526477 1560273 1538006 1576135 X -1534411 -1572075 13524018 16482996 11989607 14910921 13527613 16487056 X -37664 2958978 X X 0 0 0 X 16297 200015 49287 4600 6275 276474 110153 67144 40585 33711 39954 291547 126450 267159 89872 38311 46229 568021 0 0 0 568021 126450 267159 89872 38311 46229 568021 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13524018 6275 2958978 6275 16482996 17244200 4600 -3720182 4600 13524018 13945766 49287 3298434 49287 17244200 12066725 200015 1879041 200015 13945766 9558871 16297 2507854 16297 12066725 0.71760 0.28240 0.00000 1 1 1 0 INTEREST IN NET ASSETS OF EPISCOPAL CHURCH HOME FOUNDATION OF WNY, INC. 16482996 16482996 NET AMOUNTS PAYABLE TO AFFILIATES NET OF RESERVE (SEE SCHEDULE O) 1479334 WORKERS' COMPENSATION LIABILITY (SEE SCHEDULE O) 80939 1560273 PART V, LINE 4: THE COMPANY RECOGNIZES AN INTEREST IN THE NET ASSETS OF EPISCOPAL CHURCH HOME FOUNDATION OF WESTERN NEW YORK, INC. (THE "FOUNDATION"). THE FOUNDATION'S PERMANENT ENDOWMENT HAS TWO COMPONENTS. THE FIRST IS THE 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 TEMPORARILY RESTRICTED NET ASSETS WHICH ARE SUBJECT TO VARIOUS TIME AND USE RESTRICTIONS. THE PORTION OF THE FOUNDATION'S TEMPORARILY RESTRICTED NET ASSETS WHICH ARE AVAILABLE FOR USE BY EPISCOPAL CHURCH HOME & AFFILIATES, INC., AS WELL AS THE FOUNDATION'S UNRESTRICTED NET ASSETS, ARE REFLECTED BY EPISCOPAL CHURCH HOME & AFFILIATES, INC. AS RESTRICTED NET ASSETS IN FORM 990. THE FOUNDATION MUST APPROVE ALL TRANSFERS TO EPISCOPAL CHURCH HOME & AFFILIATES, INC. THE FOUNDATION MAY ALSO DENY FUNDING REQUESTS FROM EPISCOPAL CHURCH HOME & AFFILIATES, INC. 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 BONUSES 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 EPISCOPAL CHURCH HOME & AFFILIATES LIFECARE COMMUNITY, INC. ARE REFLECTED AS "FEES FOR SERVICES-MANAGEMENT" IN THE 2023 STATEMENT OF FUNCTIONAL EXPENSES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS DISTRIBUTED TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL CONFLICT OF INTEREST STATEMENTS TYPICALLY ARE OBTAINED AND REVIEWED AND APPROPRIATE ACTION IS TAKEN AS NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A ALL EXECUTIVES WHO PERFORM SERVICES FOR THE CORPORATION ARE EMPLOYED BY AN AFFILIATED 501(C)(3) CORPORATION. COMPENSATION IS DETERMINED BY THAT AFFILIATED ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS MADE AVAILABLE UPON REQUEST AND AFTER RECEIPT OF COPYING CHARGES AS ALLOWED BY LAW. GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGES IN INTEREST IN NET ASSETS OF FOUNDATION - RESTRICTED 2,958,978. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2023. FORM 990, PART IX, LINE 24A: RESERVE FOR AFFILIATE AR: DURING 2023, THE COMPANY RECORDED AN ADDITIONAL $16,449 RESERVE TO WRITE RECEIVABLES FROM CERTAIN AFFILIATES DOWN TO THE AMOUNT ESTIMATED TO BE REALIZED. AS OF DECEMBER 31, 2023, THESE AMOUNTS HAD NOT BEEN FORGIVEN, BUT ARE REFLECTED IN THE BALANCE SHEET NET OF AN ALLOWANCE. FORM 990, PART X, LINE 25: THROUGH 2009, THE COMPANY WAS SELF-INSURED FOR WORKERS' COMPENSATION CLAIMS THROUGH A CAPTIVE GROUP TRUST ARRANGEMENT WITH 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 HAS ACCRUED A LIABILITY OF $80,939 RELATED TO ITS PARTICIPATION IN THE TRUST, AS PART OF "OTHER LIABILITIES" ON FORM 990, PART X, LINE 25. 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. FORM 990,PART X, LINE 25: NET AMOUNTS RECEIVABLE FROM AFFILIATES, BEFORE RESERVE: $ 1,543,038 LESS: RESERVE FOR UNCOLLECTIBLE ACCOUNTS RECEIVABLE FROM AFFILIATES: $(3,022,372) EQUALS: NET AMOUNTS PAYABLE TO AFFILIATES, NET OF RESERVE: $(1,479,334) EPISCOPAL CHURCH HOME & AFFIL DBA CANTERBURY WOODS 705 RENAISSANCE DRIVE WILLIAMVILLE NY 14221 161490676 LIFE CARE NY 501(C)(3) LINE 10 N/A 1 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 WNY INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 160382330 HEALTHCARE AND OTHER NY 501(C)(3) LINE 10 N/A 1 EPISCOPAL COMMUNITY HEALTH CARE INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161246704 HEALTHCARE AND OTHER NY 501(C)(3) LINE 10 N/A 1 EPISCOPAL COMMUNITY HOUSING INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 222213025 PROPERTY MANAGEMENT NY 501(C)(3) LINE 10 N/A 1 EPISCOPAL RESIDENTIAL HEALTH CARE FCTY 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 223106945 HEALTHCARE AND OTHER NY 501(C)(3) LINE 10 N/A 1 BRENT MANOR 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161374260 APARTMENTS NY N/A C 1.00000 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 1 0 0