COMMCARE NATCHITOCHES: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
COMMCARE NATCHITOCHES (EIN 86-1541728)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-08
IRS object ID
202441299349303504
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-08T15:36:21-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN721396621PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CARR RIGGS & INGRAM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1111 VETERANS BLVD SUITE 350AddressLine1Txt
CityMETAIRIECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70005ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN861541728EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMCARE NATCHITOCHESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone5043248950PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1950 WEST CAUSEWAY APPROACHAddressLine1Txt
CityMANDEVILLECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70471ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonALEC LUNDBERGPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone5043248950PhoneNum
Signature2024-04-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstALECPersonFirstNm
Person LastLUNDBERGPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMELISSA Y DUHON CPAPreparerPersonNm
PTINP01336607PTIN
Phone5048379116PhoneNum
Preparation2024-04-29PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN STASSI IIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1950 WEST CAUSEWAY APPROACHAddressLine1Txt
CityMANDEVILLECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70471ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$431,459GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2021FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionTO DEVELOP AND MAINTAIN A STATE-OF-THE-ART LONG-TERM CARE FACILITY.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$417,098CYProgramServiceRevenueAmt
PY Investment Income$52,263PYInvestmentIncomeAmt
CY Investment Income$14,361CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$52,263PYTotalRevenueAmt
CY Total Revenue$431,459CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$293,002PYOtherExpensesAmt
CY Other Expenses$941,061CYOtherExpensesAmt
PY Total Expenses$293,002PYTotalExpensesAmt
CY Total Expenses$941,061CYTotalExpensesAmt
PY Revenues Less Expenses-$240,739PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$509,602CYRevenuesLessExpensesAmt
Total Assets BOY$18,520,693TotalAssetsBOYAmt
Total Assets EOY$22,674,205TotalAssetsEOYAmt
Total Liabilities BOY$18,532,388TotalLiabilitiesBOYAmt
Total Liabilities EOY$23,039,718TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$11,695NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$365,513NetAssetsOrFundBalancesEOYAmt
MissionTO DEVELOP AND MAINTAIN A STATE-OF-THE-ART LONG-TERM CARE FACILITY EMPHASIZING CULTURE CHANGE FOR LEASE TO PARENT COMPANY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$916,111ExpenseAmt
Revenue$417,098RevenueAmt
DescDEVELOPED AND MAINTAINED A STATE-OF-THE-ART LONG-TERM CARE FACILITY EMPHASIZING CULTURE CHANGE FOR LEASE TO PARENT COMPANY.Desc
Total Program Service Expenses$916,111TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMARY HUDSONPersonNm
Phone5043248965PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1950 WEST CAUSEWAY APPROACHAddressLine1Txt
CityMANDEVILLECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70471ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PATRICIA M PRECHTER
TREASURER1.0040.00Yes (X)Yes (X)$0$84,001$0
DAWN HARVEY PSARELLIS
SECRETARY1.0040.00Yes (X)Yes (X)$0$385,471$19,225
WAYNE PLAISANCE
DIRECTOR1.003.00Yes (X)$0$36,000$0
MICHAEL FORD
DIRECTOR1.0011.00Yes (X)$0$36,000$0
JON GOUX
DIRECTOR1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$541,472TotReportableCompRltdOrgAmt
Total Other Compensation$19,225TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
DONAHUE FAVRET CONTRACTORS INC
3030 CAUSEWAY APPROACHMANDEVILLELA70448BUILDING CONTRACTOR$9,941,028
DELTA CONSULTING INC
740 FRONT STREETNATCHITOCHESLA71457PROFESSIONAL ENGINEERING & LAND SURVEYOR$117,794
KTH ARCHITECTS INC
1741 KIWANIS TRAILDUBOISPA15801ARCHITECTS$103,683
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLEASE INCOMEDesc
Business531120BusinessCd
Total Revenue Column$417,098TotalRevenueColumnAmt
Related Or Exempt Func Income$417,098RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$417,098TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,361TotalRevenueColumnAmt
Exclusion$14,361ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$431,459TotalRevenueColumnAmt
Related Or Exempt Func Income$417,098RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$14,361ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,000TotalAmt
Management And General$24,000ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$950TotalAmt
Management And General$950ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$452,789TotalAmt
Program Services$452,789ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$461,621TotalAmt
Program Services$461,621ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,701TotalAmt
Program Services$1,701ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$941,061TotalAmt
Program Services$916,111ProgramServicesAmt
Management And General$24,950ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,464,582BOYAmt
EOY$854,271EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$5,329EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$22,220,978LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$406,373LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,056,111BOYAmt
EOY$21,814,605EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,520,693BOYAmt
EOY$22,674,205EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$998,714BOYAmt
EOY$31,912EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,533,674BOYAmt
EOY$23,007,806EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,532,388BOYAmt
EOY$23,039,718EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$11,695BOYAmt
EOY-$365,513EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$11,695BOYAmt
EOY-$365,513EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,520,693BOYAmt
EOY$22,674,205EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$509,602ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$272,497NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$116,713OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1COMMCARE CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN720996315EIN
Organization Type10OrganizationTypeCd
Governing Document Listed0GoverningDocumentListedInd
Support$0SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,240,854OtherCostOrOtherBasisAmt
Book Value$1,240,854BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$18,359,711OtherCostOrOtherBasisAmt
Depreciation$341,882DepreciationAmt
Book Value$18,017,829BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,620,413OtherCostOrOtherBasisAmt
Depreciation$64,491DepreciationAmt
Book Value$2,555,922BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,814,605TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO RELATED ORGANIZATIONS$2,285,085
LONG-TERM DEBT$20,722,721
FieldValueIRS element (for citing)
Total Liability$23,007,806TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationCOMMCARE MANAGEMENT CORPORATION IS A C-CORPORATION FOR INCOME TAX PURPOSES AND INCOME TAX EXPENSE IS CALCULATED BASED ON THE LIABILITY METHOD. DURING THE YEAR ENDED JUNE 30, 2023 THERE WERE NO DIFFERENCES BETWEEN THE BOOK BASIS AND THE TAX BASIS OF COMMCARE MANAGEMENT CORPORATION'S ASSETS AND LIABILITIES, AND THEREFORE THERE WERE NO DEFERRED TAX ASSETS OR LIABILITIES RECORDED AT JUNE 30, 2023. INCOME TAX EXPENSE OF $355,673 AND $0 WAS RECORDED IN MISCELLANEOUS (EXPENSE) INCOME ON THE CONSOLIDATED STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS DURING THE YEAR ENDED JUNE 30, 2023 AND 2022, RESPECTIVELY. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS OTHER THAN FOR COMMCARE MANAGEMENT CORPORATION. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT COMMCARE CORPORATION AND ITS NONPROFIT SUBSIDIARIES QUALIFY AS 501(C)(3) ORGANIZATIONS AND ARE EXEMPT FROM INCOME TAXES. THE COMPANY'S FOR PROFIT SUBSIDIARIES, OTHER THAN COMMCARE MANAGEMENT CORPORATION, HAVE ELECTED TO BE TAXED AS PARTNERSHIPS AND ALL INCOME FLOWS THROUGH TO THE INDIVIDUAL MEMBERS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE AN ORGANIZATION TO ACCOUNT FOR UNCERTAINTIES IN INCOME TAXES. THE INTERPRETATION REQUIRES RECOGNITION AND MEASUREMENT OF UNCERTAIN INCOME TAX POSITIONS USING A "MORE LIKELY THAN NOT" APPROACH. THE COMPANY HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THERE WERE NO OUTSTANDING OR RETROACTIVE TAX POSITIONS WITH LESS THAN A 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION OF TAXING AUTHORITIES.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDAWN HARVEY PSARELLISPersonNm
TitleSECRETARYTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$261,096CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$124,375BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$19,225NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$404,696TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3SUBSCRIBE TO ANNUAL COMPENSATION SURVEYS BY HCCS. COMPENSATION IS REVIEWED ANNUALLY BY OUTSIDE DIRECTORS IN COMPARISON WITH INDUSTRY AVERAGES REPORTED BY HCCS.
PART I, LINE 7MERIT BONUSES AT THE DISCRETION OF THE BOARD OF DIRECTORS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3DURING THE YEAR ENDED JUNE 30, 2019, THE COMPANY FORMED A WHOLLY OWNED SUBSIDIARY, COMMCARE MANAGEMENT CORPORATION. MANAGEMENT IS FORMED TO MANAGE SKILLED NURSING FACILITIES BOTH OWNED BY THE COMPANY AND BY THIRD PARTY ENTITIES. ALL MANAGEMENT FEES ASSESSED TO ENTITIES WITH COMMON OWNERSHIP ARE ELIMINATED THROUGH CONSOLIDATION OF THE FINANCIAL STATEMENTS.
FORM 990, PART VI, SECTION B, LINE 11BREVIEWED BY MANAGEMENT, WHO ARE ALSO PART OF THE GOVERNING BOARD, THEN REVIEWED BY ALL OF THE GOVERNING BOARD AT AN OPEN MEETING.
FORM 990, PART VI, SECTION B, LINE 12CALL OFFICERS WHO ARE MEMBERS OF THE BOARD OF DIRECTORS CERTIFY ANNUALLY THAT THEY HAVE READ, UNDERSTAND AND WILL COMPLY WITH THE COMPLIANCE POLICY WHICH CONTAINS CONFLICT OF INTEREST POLICY. ANY NOTED CONFLICTS WILL CAUSE A PERSON TO ABSTAIN FROM VOTE.
FORM 990, PART VI, SECTION B, LINE 15SUBSCRIBE TO ANNUAL COMPENSATION SURVEYS BY HCCS. COMPENSATION IS REVIEWED ANNUALLY BY OUTSIDE DIRECTORS IN COMPARISON WITH INDUSTRY AVERAGES REPORTED BY HCCS.
FORM 990, PART VI, SECTION C, LINE 19ALL INFORMATION IS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:DISTRIBUTIONS TO PARENT CORPORATION -116,713.
FORM 990, PART XII, LINE 2CTHE ORGANIZATION'S PARENT, COMMCARE CORPORATION, ASSUMES RESPONSIBILITY FOR SELECTING AN INDEPENDENT ACCOUNTANT AND FOR OVERSIGHT OF THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (14 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationInd
COMMCARE CORPORATION
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471720996315MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 100
COMMCARE LOUISIANA
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471061658278MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 100
COMMCARE TANGIPAHOA
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471821110720MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE AVOYELLES
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471464782242MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE CATAHOULA
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471874225752MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE CENTER POINT
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471874308659MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE EBR
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471874187856MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE OUACHITA
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471874277180MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE RAPIDES
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471874251159MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE BRHC
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471874173586MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
CHATEAU DE NOTRE DAME FACILITIES CORP
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471813960386MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
OUR LADY OF WISDOM FACILITY CORP
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471814274508MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE SLIDELL
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471932805943MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0
COMMCARE ST TAMMANY
950 WEST CAUSEWAY APPROACHMANDEVILLELA70471932791289MAINTAINING OF A LONG-TERM CARE FACILITYLA501(C)(3)LINE 12A, I0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerInd
CCC PHARMACY LLC DBA FUSIONCARE PHARMACY
180 WINDERMERE BLVDALEXANDRIALA71303271847235PHARMACY SALESLA00
POST ACUTE HOLDINGS LLC
3330 N CAUSEWAY BLVDMETAIRIELA70002884251810HOSPICE AND HOME HEALTHLA0Yes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
DIGNITY CARE CORPORATION
950 W CAUSEWAY APPROACHMANDEVILLELA70471832470761MAINTAINING OF A LONG-TERM CARE FACILITYLAC0
COMMCARE MANAGEMENT CORPORATION
950 W CAUSEWAY APPROACHMANDEVILLELA70471831097525MAINTAINING OF A LONG-TERM CARE FACILITYLAC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
COMMCARE CORPORATION
E$2,285,085CASH-FAIR MARKET VALUE
COMMCARE CORPORATION
B$116,713CASH-FAIR MARKET VALUE
COMMCARE CORPORATION
J$417,098CASH-FAIR MARKET VALUE

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