2025-11-17T12:35:56-06:00 2024-12-31 333303535 EFPR ADVISORY LLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2024-01-01 223753773 EPISCOPAL CHURCH HOME & AFFILIATES INC EPIS 7169295800 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 JAMES J JULIANO VICE PRESIDENT/C.F.O. 7169295800 2025-11-14 1 0 DAVID A URBAN CPA P00630018 7166340700 2025-11-14 2024 2025-03-06 01:10:19Z ROBERT L WALLACE 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 44690 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 6275 6194 39954 38496 0 0 0 0 46229 44690 0 0 0 0 0 0 0 0 0 83893 75983 83893 75983 -37664 -31293 16487056 18936579 1576135 1611893 14910921 17324686 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 75983 38496 MANAGEMENT AND OTHER SERVICES FOR AFFILIATED 501(C)(3) CORPORATIONS. 75983 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 2 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 FRANCISCO M VASQUEZ PHD DIRECTOR 0.50 1.00 X 0 0 0 RHONDA FREDERICK DIRECTOR 0.50 1.00 X 0 0 0 RICH MCCARTHY DIRECTOR 0.50 1.00 X 0 0 0 LAURA HUNT DIRECTOR 0.50 1.00 X 0 0 0 JOSEPH A SPETH DIRECTOR 0.50 1.00 X 0 0 0 PAUL E BELTER DIRECTOR 0.50 1.00 X 0 0 0 MICHAEL ROSSI DIRECTOR 0.50 1.00 X 0 0 0 GREGORY R CARBALLADA 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 TOM HOBART EX-OFFICIO DIRECTOR 0.10 0.10 X 0 0 0 ROBERT L WALLACE PRESIDENT & C.E.O. 1.00 43.00 X 0 527974 29230 JAMES J JULIANO VICE PRESIDENT & C.F.O. 1.00 43.00 X 0 273241 28100 0 801215 57330 0 0 1 0 0 6194 6194 PROGRAM SERVICE REVENU 662223 38496 38496 38496 44690 38496 0 0 36000 36000 446 446 5368 5368 10326 10326 178 178 RESERVE FOR AFFILIATE A 19195 19195 BANK FEES 4470 4470 75983 75983 0 0 1317 790 1772 6611 971 1124 16482996 18928054 16487056 18936579 15862 15330 1560273 1596563 1576135 1611893 X -1572075 -1603368 16482996 18928054 14910921 17324686 16487056 18936579 X -31293 2445058 X X 0 0 0 X 200015 49287 4600 6275 6194 266371 67144 40585 33711 39954 38496 219890 267159 89872 38311 46229 44690 486261 0 0 0 486261 267159 89872 38311 46229 44690 486261 1.00000 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16482996 6194 2445058 6194 18928054 13524018 6275 2958978 6275 16482996 17244200 4600 -3720182 4600 13524018 13945766 49287 3298434 49287 17244200 12066725 200015 1879041 200015 13945766 0.75140 0.24860 0.00000 1 1 1 0 INTEREST IN NET ASSETS OF EPISCOPAL CHURCH HOME FOUNDATION OF WNY, INC. 18928054 18928054 NET AMOUNTS PAYABLE TO AFFILIATES NET OF RESERVE (SEE SCHEDULE O) 1515624 WORKERS' COMPENSATION LIABILITY (SEE SCHEDULE O) 80939 1596563 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, 2024. 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 $2,518,634 AT DECEMBER 31, 2024. 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 394271 0 133703 0 0 0 2242 0 26988 0 557204 0 0 JAMES J JULIANO VICE PRESIDENT & C.F.O. 0 273241 0 0 0 0 0 1112 0 26988 0 301341 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 THROUGH FEBRUARY 2024, ROBERT L. WALLACE AND JAMES J. JULIANO WERE EMPLOYED BY THE EPISCOPAL CHURCH HOME & AFFILIATES LIFE CARE COMMUNITY, INC. D/B/A CANTERBURY WOODS (HEREINAFTER, "CANTERBURY WOODS"), A RELATED ORGANIZATION. EFFECTIVE MARCH 2024, BOTH MR. WALLACE AND MR. JULIANO BECAME EMPLOYEES OF ECH&A SERVICES ORGANIZATION, INC., A RELATED ORGANIZATION. DURING 2024, MR. WALLACE'S WRITTEN EMPLOYMENT CONTACT WAS RENEWED. THE DILIGENCE PROCEDURES PERFORMED TO ESTABLISH MR. WALLACE'S COMPENSATION FOR THE RENEWAL WERE PERFORMED BY CANTERBURY WOODS. THOSE DILIGENCE PROCEDURES INCLUDED; USING AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS, FORM 990 OF OTHER ORGANIZATIONS, AND BOARD / COMPENSATION COMMITTEE APPROVAL. PART I, LINE 4B CEO PARTICIPATES IN A 457(B) PLAN SPONSORED BY CANTERBURY WOODS. PART I, LINE 7 NON-FIXED PAYMENTS NOT LISTED: EMPLOYMENT CONTRACT SIGNING BONUS TO ROBERT L. WALLACE: $50,000 PERFORMANCE BONUS TO ROBERT L. WALLACE: $83,703 FORM 990, PART VI, SECTION A, LINE 3 THE PRESIDENT AS WELL AS THE CHIEF FINANCIAL OFFICER OF THE COMPANY ARE EMPLOYED BY A RELATED COMPANY. AMOUNTS CHARGED TO THE COMPANY FOR MANAGEMENT SERVICES ARE REFLECTED AS "FEES FOR SERVICES-MANAGEMENT" IN THE 2024 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 2,445,058. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2024. FORM 990, PART IX, LINE 24A: RESERVE FOR AFFILIATE AR: DURING 2024, THE COMPANY RECORDED AN ADDITIONAL $19,195 RESERVE TO WRITE RECEIVABLES FROM CERTAIN AFFILIATES DOWN TO THE AMOUNT ESTIMATED TO BE REALIZED. AS OF DECEMBER 31, 2024, 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, 2024, 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: $ 1,525,943 LESS: RESERVE FOR UNCOLLECTIBLE ACCOUNTS RECEIVABLE FROM AFFILIATES: $(3,041,567) EQUALS: NET AMOUNTS PAYABLE TO AFFILIATES, NET OF RESERVE: $(1,515,624) 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 ECH&A SERVICES ORGANIZATION INC 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 993386951 MANAGEMENT SERVICES NY 501(C)(3) LINE 12C, III-FI N/A 1 BRENT MANOR 705 RENAISSANCE DRIVE WILLIAMSVILLE NY 14221 161374260 APARTMENTS NY N/A C 1.00000 1 0 0 1 1 1 0 0 0 0 0 0 1 1 1 1 1 1 0 0