2025-01-27T08:07:03-06:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 66 HUDSON BLVD E SUITE 2200 NEW YORK NY 10001 990 2023-10-01 262507307 ODD FELLOWS FAITH HOPE AND CHARITY FUND INC ODDF 8604457478 235 LESTERTOWN ROAD GROTON CT 063402808 LIISA LIVINGSTON CFO 8604457478 2025-01-23 1 1 MARY-EVELYN ANTONETTI P00431862 2126976900 2025-01-23 2023 2025-03-06 01:10:19Z WILLIAM NELSON 235 LESTERTOWN ROAD GROTON CT 063402808 192460 0 X WWW.FAIRVIEWCT.ORG X 2007 CT TO SOLICIT GIFTS, GRANTS AND CONTRIBUTIONS, HOLD, INVEST, MANAGE AND USE ITS ENDOWMENT ASSETS. 10 9 0 10 0 0 81556 155116 0 0 9324 27544 45938 -46325 136818 136335 114509 13141 0 0 33713 0 0 0 0 23035 22541 171257 35682 -34439 100653 3610252 3776404 373 0 3609879 3776404 X THE CORPORATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, TO SOLICIT GIFTS, GRANTS AND CONTRIBUTIONS, HOLD, INVEST, MANAGE AND USE ITS ENDOWMENT ASSETS AND MAKE GIFTS, GRANTS AND CONTRIBUTIONS OUT OF ITS ASSETS OR ANNUAL NET INCOME, EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE ODD FELLOWS HOME OF CONNECTICUT, INC, WHICH IS AN ORGANIZATION THAT IS TAX EXEMPT UNDER CODE SECTION 501(C)(3). 0 0 25267 13141 0 THE CORPORATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, TO SOLICIT GIFTS, GRANTS AND CONTRIBUTIONS, HOLD, INVEST, MANAGE AND USE ITS ENDOWMENT ASSETS AND MAKE GIFTS, GRANTS AND CONTRIBUTIONS OUT OF ITS ASSETS OR ANNUAL NET INCOME, EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE ODD FELLOWS HOME OF CONNECTICUT, INC, WHICH IS AN ORGANIZATION THAT IS TAX EXEMPT UNDER CODE SECTION 501(C)(3). 25267 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 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 1 1 0 0 0 0 0 0 X 10 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X WILLIAM NELSON 8604457478 235 LESTERTOWN ROAD GROTON CT 06340 BARRY PINKOWITZ DIRECTOR 0.25 1.25 X 0 0 0 EDITH KALIN DIRECTOR 0.25 1.25 X 0 0 0 LUCILLE KUTZ SECRETARY 0.25 1.25 X X 0 15600 0 NELSON DOYLE DIRECTOR 0.25 1.25 X 0 0 0 ROBERT PIEL 1ST VICE PRESIDENT 0.25 1.25 X X 0 0 0 STEVEN GIUFFRE PRESIDENT 0.25 2.25 X X 0 0 0 VINCENT BRAUCCI TREASURER 0.25 1.25 X X 0 0 0 VIRGINIA POTTER DIRECTOR 0.25 0.00 X 0 0 0 WAYNE ESPITEE DIRECTOR 0.25 0.00 X 0 0 0 LINDA STEIN DIRECTOR (FROM 10/2023) 0.25 1.25 X 0 0 0 WILLIAM NELSON CEO 1.00 41.00 X 0 222648 9546 LIISA LIVINGSTON CFO 1.00 41.00 X 0 166354 24588 0 404602 34134 0 0 1 0 0 99995 55121 155116 25690 25690 1854 0 1854 1854 1854 9800 99995 56125 -46325 -46325 136335 0 0 -18781 13141 13141 3631 3631 1326 1326 2492 2492 1763 1763 9634 9634 DUES AND INVOICES 3695 3695 35682 25267 10415 0 175674 44985 556366 792267 0 3599 238372 299740 2639840 2635813 3610252 3776404 373 0 373 0 X 3357659 3494193 252220 282211 3609879 3776404 3610252 3776404 X 100653 54093 11779 X X 0 1 X 1 0 X X 1 ODD FELLOWS HOME OF CONNECTICUT INC 060646771 10 1 12876 0 1 12876 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C, LINE 1 THE ORGANIZATION AND ITS SUPPORTED ORGANIZATION ARE COMMONLY CONTROLLED. BOTH ORGANIZATIONS HAVE THE SAME TOP MANAGEMENT OFFICIALS. ODD FELLOWS HOME DBA FAIRVIEW ("FAIRVIEW") HAS 15 MEMBERS ON THEIR BOARD. SEVEN OF THE TEN DIRECTORS OF ODD FELLOWS FAITH, HOPE AND CHARITY ARE ALSO DIRECTORS OF FAIRVIEW. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117012 29471 146483 105668 11344 117012 131039 -25371 105668 111022 20017 131039 110985 37 111022 1.00000 0 0 0 BENEFICIAL INTEREST IN PERPETUAL TRUST 80115 DUE FROM RELATED PARTY 2555698 2635813 X PART V, LINE 4: THE ENDOWMENT FUNDS ARE TO BE USED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE ODD FELLOWS HOME OF CONNECTICUT. PART X, LINE 2: THE FOLLOWING IS AN EXCERPT FROM NOTE 1 OF THE FINANCIAL STATEMENTS: (ODD FELLOWS) HEALTHCARE, HOME, AND FAITH ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES AS PUBLIC CHARITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAX POSITIONS BY APPLYING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2024 AND 2023, THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. ANNUAL GALA 86005 81505 4500 16452 12305 8955 6758 VIP DINNER 21790 18490 3300 4535 2871 2733 107795 99995 7800 16452 16840 11826 9491 54609 -46809 1 ODD FELLOWS HOME OF CONNECTICUT INC 235 LESTERTOWN ROAD GROTON CT 06340 060646771 501(C)(3) 12876 0 GENERAL SUPPORT 1 0 PART I, LINE 2: THE ORGANIZATION IS A SUPPORTING ORGANIZATION AND MADE A GRANT TO ITS RELATED, SUPPORTED ORGANIZATION. THE SUPPORTED ORGANIZATION IS A SECTION 501(C)(3) ORGANIZATION AND HAS SOME BOARD MEMBERS IN COMMON WITH THE REPORTING ORGANIZATION. THE BOARD MEMBERS OF THE GRANT RECIPIENT HAVE THE FIDUCIARY RESPONSIBILITY TO ENSURE THE PROPER USE OF THE CHARITABLE FUNDS. IN FISCAL YEAR 2024, THEY ALSO PROVIDED ASSISTANCE TO AN UNRELATED ORGANIZATION FOR $265. 0 0 0 0 0 0 0 0 0 WILLIAM NELSON CEO 0 222648 0 0 0 0 0 8898 0 648 0 232194 0 0 LIISA LIVINGSTON CFO 0 161354 0 5000 0 0 0 5585 0 19003 0 190942 0 0 PART I, LINE 3 THE OFFICERS ARE COMPENSATED BY A RELATED ORGANIZATION. THE RELATED ORGANIZATION USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION: - COMPENSATION COMMITTEE - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 6 ODD FELLOWS HEALTHCARE, INC. IS THE SOLE MEMBER OF ODD FELLOWS FAITH, HOPE AND CHARITY FUND, INC. FORM 990, PART VI, SECTION A, LINE 7A ODD FELLOWS HEALTHCARE, INC. IS THE SOLE MEMBER OF ODD FELLOWS FAITH, HOPE AND CHARITY FUND, INC. AND HAS THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO ARTICLE II OF THE BY-LAWS, EACH OF THE FOLLOWING MATTERS SHALL REQUIRE THE APPROVAL OF THE SOLE MEMBER: (A) ADOPTION OF THE CORPORATION'S ANNUAL BUDGET FOR ANTICIPATED REVENUES AND EXPENDITURES, BOTH OPERATING AND CAPITAL; (B) UNLESS ADOPTED AS PART OF THE CORPORATION'S ANNUAL BUDGET: (1)THE SALE, LEASE, EXCHANGE OR OTHER TRANSFER OR DISPOSITION OF ANY OF THE CORPORATION'S OPERATING OR CAPITAL ASSETS, VALUED AT MORE THAN TWENTY-FIVE PERCENT FO THE AGGREGATE VALUE OF ITS OPERATING OR CAPITAL ASSETS; (II) THE MORTGAGE, PLEDGE OR OTHER ENCUMBRANCE OF ANY OF THE CORPORATION'S PROPERTY OR ASSETS OR ANY NATURE THAT IS NOT IN CONNECTION WITH A PLANNED GIVING OR OTHER CHARITABLE ARRANGEMENT, INCLUDING BUT NOT LIMITED TO THE CORPORATION'S ISSUANCE OF CHARITABLE GIFT ANNUNITIES; (III) THE INCURRENCE BY THE CORPORATION OF INDEBTEDNESS FOR BORROWED MONEY IN EXCESS OF TEN PERCENT OF THE CORPORATION'S BUDGETED GROSS INCOME, OR THE ISSUANCE BY THE CORPORATION OF A GUARANTY OR OTHER UNDERTAKING TO BECOME OBLIGATED FOR ANY DEBT OR OBLIGATION OF ANY PARTY IN EXCESS OF TEN PERCENT OF THE CORPORATION'S BUDGETED GROSS INCOME OTHER THAN IN CONNECTION WITH A PLANNED GIVING OR OTHER CHARITABLE ARRANGEMENT; (IV) PURCHASE BY THE CORPORATION OF OPERATING OR CAPITAL ASSETS IN EXCESS OF FIVE PERCENT OF THE CORPORATION'S BUDGETED GROSS INCOME UNLESS REQUIRED BY AN EMERGENCY; (C) ANY AMENDMENT OR REPEAL OF ANY PROVISION OF THE BYLAWS OF THE CORPORATION; (D) ANY CHANGE IN THE PURPOSES OR MISSION OF THE CORPORATION; (E) ANY MERGER INVOLVING THE CORPORATION; (F) THE DISSOLUTION OF THE CORPORATION; (G) PARTICIPATION BY THE CORPORATION IN ANY JOINT VENTURE, PARTNERSHIP OR SIMILAR ACTIVITY; (H) ENGAGING IN ANY TRANSACTION IN WHICH THE CORPORATION BECOMES A SHAREHOLDER, MEMBER OR EQUITY OWNER OF A CORPORATION, LIMITED LIABILITY COMPANY OR OTHER ENTITY OR OTHER ENTITY (OTHER THAN AS A PASSIVE INVESTMENT THAT IS PART OF THE CORPORATION'S INVESTMENT PORTFOLIO); AND (I) ANY AMENDMENT OR REPEAL OF ANY PROVISION OF THE CERTIFICATE OF INCORPORATION OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER PRIOR TO FILING. A FINAL COPY OF THE FILED FORM IS AVAILABLE TO MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH CONFLICT OF INTEREST POLICIES ARE MONITORED QUARTERLY AT CORPORATE COMPLIANCE MEETINGS AND THE MINUTES OF THOSE MEETINGS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. AN ANNUAL REPORT IS ALSO SUBMITTED TO THE BOARD FOR THEIR APPROVAL ON CONFLICT OF INTEREST AND CORPORATE COMPLIANCE POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 11,779. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ODD FELLOWS HOME OF CONNECTICUT INC 235 LESTERTOWN ROAD GROTON CT 06340 060646771 SKILLED NURSING FACILITY AND CCRC CT 501(C)(3) LINE 10 ODD FELLOWS HEALTHCARE INC 1 ODD FELLOWS HEALTHCARE INC 235 LESTERTOWN ROAD GROTON CT 06340 262507180 MANAGEMENT SERVICES CT 501(C)(3) LINE 12A, I 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0 FORM 990, SCHEDULE R, PART II, COLUMN G: THE ORGANIZATION AND ITS SUPPORTED ORGANIZATION ARE COMMONLY CONTROLLED. BOTH ORGANIZATIONS HAVE THE SAME TOP MANAGEMENT OFFICIALS. ODD FELLOWS HOME DBA FAIRVIEW ("FAIRVIEW") HAS 15 MEMBERS ON THEIR BOARD. SEVEN OF THE TEN DIRECTORS OF ODD FELLOWS FAITH, HOPE AND CHARITY ARE ALSO DIRECTORS OF FAIRVIEW.