Civic Intelligence

Episcopal Community Housing Inc

EIN 22-2213025 • 501(c)3 • Williamsville, NY

Profile

The organization manages both affiliated and nonaffiliated housing projects and projects under development for low income, elderly, and disabled residents.

705 Renaissance DriveWilliamsville, NY 14221

www.echahousing.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

1.21x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.97x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$557,204

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 177.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

42nd percentile

-6.9%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

-5.8%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$252,196

Down $18,738 (-6.9%) from 2023

Liabilities

Up

$304,586

Up $31,872 (+12%) from 2023

Net Assets

Down

-$52,390

Down $50,610 (-2843%) from 2023

Revenue

Down

$314,851

Down $19,220 (-5.8%) from 2023

Expenses

Up

$365,461

Up $29,492 (+8.8%) from 2023

Net Income

Down

-$50,610

Down $48,712 (-2566%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2010: $1,286,647Liabilities 2010: $206,278Net Assets 2010: $1,080,3692010Assets 2011: $1,239,439Liabilities 2011: $220,724Net Assets 2011: $1,018,7152011Assets 2012: $1,217,435Liabilities 2012: $227,978Net Assets 2012: $989,4572012Assets 2013: $519,048Liabilities 2013: $204,336Net Assets 2013: $314,7122013Assets 2014: $480,755Liabilities 2014: $57,490Net Assets 2014: $423,2652014Assets 2015: $490,718Liabilities 2015: $65,858Net Assets 2015: $424,8602015Assets 2016: $380,212Liabilities 2016: $276,775Net Assets 2016: $103,4372016Assets 2017: $297,260Liabilities 2017: $258,168Net Assets 2017: $39,0922017Assets 2018: $273,265Liabilities 2018: $273,334Net Assets 2018: -$692018Assets 2019: $285,260Liabilities 2019: $309,340Net Assets 2019: -$24,0802019Assets 2020: $246,591Liabilities 2020: $293,323Net Assets 2020: -$46,7322020Assets 2021: $261,221Liabilities 2021: $259,290Net Assets 2021: $1,9312021Assets 2022: $254,265Liabilities 2022: $254,147Net Assets 2022: $1182022Assets 2023: $270,934Liabilities 2023: $272,714Net Assets 2023: -$1,7802023Assets 2024: $252,196Liabilities 2024: $304,586Net Assets 2024: -$52,3902024

Highlighted filing

2024

Assets$252,196
Liabilities$304,586
Net Assets-$52,390

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500K-$1.0MExpenses 2010: $526,6902010Expenses 2011: $477,8812011Revenue 2012: $354,188Expenses 2012: $383,446Net Income 2012: -$29,2582012Revenue 2013: -$38,724Expenses 2013: $636,021Net Income 2013: -$674,7452013Revenue 2014: $575,222Expenses 2014: $466,669Net Income 2014: $108,5532014Revenue 2015: $389,065Expenses 2015: $387,470Net Income 2015: $1,5952015Revenue 2016: $426,858Expenses 2016: $748,281Net Income 2016: -$321,4232016Revenue 2017: $307,799Expenses 2017: $372,144Net Income 2017: -$64,3452017Revenue 2018: $289,714Expenses 2018: $328,875Net Income 2018: -$39,1612018Revenue 2019: $293,930Expenses 2019: $317,941Net Income 2019: -$24,0112019Revenue 2020: $306,145Expenses 2020: $328,797Net Income 2020: -$22,6522020Revenue 2021: $349,619Expenses 2021: $300,956Net Income 2021: $48,6632021Revenue 2022: $293,256Expenses 2022: $295,069Net Income 2022: -$1,8132022Revenue 2023: $334,071Expenses 2023: $335,969Net Income 2023: -$1,8982023Revenue 2024: $314,851Expenses 2024: $365,461Net Income 2024: -$50,6102024

Highlighted filing

2024

Revenue$314,851
Expenses$365,461
Net Income-$50,610

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.30$0.05$0.31$0.37$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.27$0.00$0.33$0.34$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.25$0.25$0.00$0.29$0.30$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.26$0.26$0.00$0.35$0.30$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.29$0.05$0.31$0.33$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.31$0.02$0.29$0.32$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.00$0.29$0.33$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.26$0.04$0.31$0.37$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.28$0.10$0.43$0.75$0.32
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.07$0.42$0.39$0.39$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.06$0.42$0.58$0.47$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.52$0.20$0.31$0.04$0.64$0.67
2012Summary only. Only limited summary data is available for this year.$1.22$0.23$0.99$0.35$0.38$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.22$1.02$0.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.21$1.08$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$314,851
Mission and Program Overview

Mission

The organization manages both affiliated and nonaffiliated housing projects for low income, elderly, and/or disabled residents.

The organization manages both affiliated and nonaffiliated housing projects for low income, elderly, and disabled residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$114,911$181,798▲ $66,887
Cash and Non-Interest-Bearing Accounts$153,974$70,398▼ $83,576
Prepaid Expenses and Deferred Charges$2,049$0▼ $2,049
Total Assets$270,934$252,196▼ $18,738
Liabilities
Other Liabilities$260,128$277,070▲ $16,942
Accounts Payable and Accrued Expenses$12,586$27,516▲ $14,930
Total Liabilities$272,714$304,586▲ $31,872
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,780$-52,390▼ $50,610
Total Net Assets Fund Balance$-1,780$-52,390▼ $50,610
Total Liabilities and Net Assets / Fund Balance$270,934$252,196▼ $18,738
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert L WallacePresident/c.e.o.
James J JulianoVice President/c.f.o.
Anthony Delmonte JrDirector
Carol SalvatoreDirector
Howard F GondreeDirector
Thomas D LuntDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$296,278
Investment Income
$0
Other Revenue
$18,573
Change in Net Assets
$-50,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$315,031
Other Expenses$50,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,172$85,875-$274,047
Fees for Services Management-$28,353-$28,353
Payroll Taxes$16,586$7,556-$24,142
Other Employee Benefits$4,690$12,011-$16,701
Office Expenses-$4,805-$4,805
Fees for Services Other$173$4,600-$4,773
Insurance-$3,843-$3,843
Conferences and Meetings-$1,911-$1,911
Other Expenses-$933-$933
Fees for Services Accounting-$725-$725
Advertising-$684-$684
Travel$66$215-$281
Pension Plan Contributions$141--$141
Total Functional Expenses$209,828$155,633$0$365,461
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
WORKERS' COMPENSATION LIABILITY$230,000
Net Amount Payable to Affiliates, Net of Reserve$47,070
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

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 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.

Filing and Contact Details

Filer

Filer Name
Episcopal Community Housing Inc
EIN
22-2213025
Phone
7169295800
Address
705 RENAISSANCE DRIVE, WILLIAMSVILLE, NY 14221

Signing Officer

Name
James J Juliano
Title
Vice President/c.f.o.
Phone
7169295800
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert L Wallace
Formed
1978
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
7
Volunteers
0

Preparer

Firm
Efpr Advisory LLC
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
Supplemental Narrative

Additional Explanations

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 $381,478 for amounts estimated to be uncollectible. During 2024, the company increased the reserve by $933. The company recorded this $933 as an expense during 2024, which increased the balance sheet reserve for amount estimated to be uncollectible to $382,411. As of december 31, 2024 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 $47,070 as of december 31, 2024.

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 2024 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 reserve $47,070 total other liability $277,070

FORM 990, PART XII, LINE 2C:

No changes have taken place during the fiscal year ended december 31, 2024.

Financial Statement Notes

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, 2024, 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, 2024, the company has net amounts payable to its affiliates, net of a reserve, of $47,070.

Raw XML AppendixShowing 400 of 554 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07556
IRS990/PayrollTaxesGrp/ProgramServicesAmt016586
IRS990/PayrollTaxesGrp/TotalAmt024142
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0141
IRS990/PensionPlanContributionsGrp/TotalAmt0141
IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
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IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0296278
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt057881
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016271
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt074152
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0314851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0334071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0293256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0291738
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0289874
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01523790
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0349619
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0306145
IRS990ScheduleA/Total509Grp/TotalAmt01597942
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0293256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0349619
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0306145
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01597942
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt047070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1230000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET AMOUNT PAYABLE TO AFFILIATES, NET OF RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1WORKERS' COMPENSATION LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WORKERS' 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, 2024, 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1AS OF DECEMBER 31, 2024, THE COMPANY HAS NET AMOUNTS PAYABLE TO ITS AFFILIATES, NET OF A RESERVE, OF $47,070.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X - OTHER LIABILITIES, LINE 1(2):
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X: OTHER LIABILITIES, LINE 1(3): NET AMOUNT PAYABLE TO AFFILIATES, NET
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0277070
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1273241
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt02242
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt11112
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt026988
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt126988
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT L WALLACE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JAMES J JULIANO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/C.E.O.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VICE PRESIDENT/C.F.O.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0557204
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1301341
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0C.E.O. AND C.F.O. MAINTAIN DISCRETIONARY SPENDING ACCOUNTS WHICH ARE USED FOR BUSINESS PURPOSES.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1THROUGH 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.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2CEO PARTICIPATES IN A 457(B) PLAN SPONSORED BY CANTERBURY WOODS.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt3PART 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
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 4B
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc3PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EPISCOPAL CHURCH HOME & AFFILIATES, INC. IS THE SOLE MEMBER OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EPISCOPAL CHURCH HOME & AFFILIATES, INC. AS THE CORPORATION'S SOLE MEMBER, HAS AUTHORITY OVER THE ELECTION OF BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CORPORATION HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 WAS PROVIDED TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPANY TYPICALLY OBTAINS CONFLICT OF INTEREST STATEMENTS FROM BOARD MEMBERS AND OFFICERS ANNUALLY AND TAKES APPROPRIATE ACTION WHEN NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL EXECUTIVES WHO PROVIDE SERVICES TO THE CORPORATION ARE EMPLOYED BY AFFILIATED 501(C)(3) ORGANIZATIONS. COMPENSATION IS DETERMINED BY THOSE AFFILIATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8RESERVE 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 $381,478 FOR AMOUNTS ESTIMATED TO BE UNCOLLECTIBLE. DURING 2024, THE COMPANY INCREASED THE RESERVE BY $933. THE COMPANY RECORDED THIS $933 AS AN EXPENSE DURING 2024, WHICH INCREASED THE BALANCE SHEET RESERVE FOR AMOUNT ESTIMATED TO BE UNCOLLECTIBLE TO $382,411. AS OF DECEMBER 31, 2024 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 $47,070 AS OF DECEMBER 31, 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE 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 2024 STATEMENT OF FUNCTIONAL EXPENSES (SEE PART IX, LINE 11(A)).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10OTHER LIABILITIES: WORKERS' COMPENSATION TRUST LIABILITY $230,000 NET AMOUNT PAYABLE TO AFFILIATES, NET OF RESERVE $47,070 TOTAL OTHER LIABILITY $277,070
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990 PART IX, LINE 24B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990 PART IX, LINE 11A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART X, LINE 25:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0APARTMENTS
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0ECHA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1ECHA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2ECHA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3ECHA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4ECHA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0EPISCOPAL CHURCH HOME & AFFILIATES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1EPISCOPAL CHURCH HOME FOUNDATION OF WNY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2EPISCOPAL CHURCH HOME OF WESTERN NEW YORK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3EPISCOPAL COMMUNITY HEALTHCARE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4EPISCOPAL RESIDENTIAL HEALTH CARE FACILITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5EPISCOPAL CHURCH HOME & AFFILIATES LIFE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6ECH&A SERVICES ORGANIZATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0223753773
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2160382330
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3161246704

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