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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-08T15:36:21-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721396621 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARR RIGGS & INGRAM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 VETERANS BLVD SUITE 350 | AddressLine1Txt |
| City | METAIRIE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 861541728 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMCARE NATCHITOCHES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 5043248950 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 WEST CAUSEWAY APPROACH | AddressLine1Txt |
| City | MANDEVILLE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70471 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALEC LUNDBERG | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 5043248950 | PhoneNum |
| Signature | 2024-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ALEC | PersonFirstNm |
| Person Last | LUNDBERG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MELISSA Y DUHON CPA | PreparerPersonNm |
| PTIN | P01336607 | PTIN |
| Phone | 5048379116 | PhoneNum |
| Preparation | 2024-04-29 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN STASSI II | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 WEST CAUSEWAY APPROACH | AddressLine1Txt |
| City | MANDEVILLE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70471 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $431,459 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2021 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | TO DEVELOP AND MAINTAIN A STATE-OF-THE-ART LONG-TERM CARE FACILITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $417,098 | CYProgramServiceRevenueAmt |
| PY Investment Income | $52,263 | PYInvestmentIncomeAmt |
| CY Investment Income | $14,361 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $52,263 | PYTotalRevenueAmt |
| CY Total Revenue | $431,459 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $293,002 | PYOtherExpensesAmt |
| CY Other Expenses | $941,061 | CYOtherExpensesAmt |
| PY Total Expenses | $293,002 | PYTotalExpensesAmt |
| CY Total Expenses | $941,061 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$240,739 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$509,602 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,520,693 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,674,205 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,532,388 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,039,718 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$11,695 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$365,513 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO DEVELOP AND MAINTAIN A STATE-OF-THE-ART LONG-TERM CARE FACILITY EMPHASIZING CULTURE CHANGE FOR LEASE TO PARENT COMPANY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $916,111 | ExpenseAmt |
| Revenue | $417,098 | RevenueAmt |
| Desc | DEVELOPED AND MAINTAINED A STATE-OF-THE-ART LONG-TERM CARE FACILITY EMPHASIZING CULTURE CHANGE FOR LEASE TO PARENT COMPANY. | Desc |
| Total Program Service Expenses | $916,111 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY HUDSON | PersonNm |
| Phone | 5043248965 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 WEST CAUSEWAY APPROACH | AddressLine1Txt |
| City | MANDEVILLE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70471 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| PATRICIA M PRECHTER | |||||||
| TREASURER | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $84,001 | $0 |
| DAWN HARVEY PSARELLIS | |||||||
| SECRETARY | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $385,471 | $19,225 |
| WAYNE PLAISANCE | |||||||
| DIRECTOR | 1.00 | 3.00 | Yes (X) | $0 | $36,000 | $0 | |
| MICHAEL FORD | |||||||
| DIRECTOR | 1.00 | 11.00 | Yes (X) | $0 | $36,000 | $0 | |
| JON GOUX | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $541,472 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $19,225 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DONAHUE FAVRET CONTRACTORS INC | |||||
| 3030 CAUSEWAY APPROACH | MANDEVILLE | LA | 70448 | BUILDING CONTRACTOR | $9,941,028 |
| DELTA CONSULTING INC | |||||
| 740 FRONT STREET | NATCHITOCHES | LA | 71457 | PROFESSIONAL ENGINEERING & LAND SURVEYOR | $117,794 |
| KTH ARCHITECTS INC | |||||
| 1741 KIWANIS TRAIL | DUBOIS | PA | 15801 | ARCHITECTS | $103,683 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE INCOME | Desc |
| Business | 531120 | BusinessCd |
| Total Revenue Column | $417,098 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $417,098 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $417,098 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,361 | TotalRevenueColumnAmt |
| Exclusion | $14,361 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $431,459 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $417,098 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,361 | ExclusionAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,000 | TotalAmt |
| Management And General | $24,000 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $950 | TotalAmt |
| Management And General | $950 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $452,789 | TotalAmt |
| Program Services | $452,789 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $461,621 | TotalAmt |
| Program Services | $461,621 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,701 | TotalAmt |
| Program Services | $1,701 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $941,061 | TotalAmt |
| Program Services | $916,111 | ProgramServicesAmt |
| Management And General | $24,950 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,464,582 | BOYAmt |
| EOY | $854,271 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,329 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,220,978 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $406,373 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,056,111 | BOYAmt |
| EOY | $21,814,605 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,520,693 | BOYAmt |
| EOY | $22,674,205 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $998,714 | BOYAmt |
| EOY | $31,912 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,533,674 | BOYAmt |
| EOY | $23,007,806 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,532,388 | BOYAmt |
| EOY | $23,039,718 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$11,695 | BOYAmt |
| EOY | -$365,513 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$11,695 | BOYAmt |
| EOY | -$365,513 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,520,693 | BOYAmt |
| EOY | $22,674,205 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$509,602 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $272,497 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$116,713 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMCARE CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 720996315 | EIN |
| Organization Type | 10 | OrganizationTypeCd |
| Governing Document Listed | 0 | GoverningDocumentListedInd |
| Support | $0 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,240,854 | OtherCostOrOtherBasisAmt |
| Book Value | $1,240,854 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,359,711 | OtherCostOrOtherBasisAmt |
| Depreciation | $341,882 | DepreciationAmt |
| Book Value | $18,017,829 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,620,413 | OtherCostOrOtherBasisAmt |
| Depreciation | $64,491 | DepreciationAmt |
| Book Value | $2,555,922 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,814,605 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO RELATED ORGANIZATIONS | $2,285,085 |
| LONG-TERM DEBT | $20,722,721 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,007,806 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | COMMCARE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAWN HARVEY PSARELLIS | PersonNm |
| Title | SECRETARY | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $261,096 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $124,375 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $19,225 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $404,696 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | SUBSCRIBE TO ANNUAL COMPENSATION SURVEYS BY HCCS. COMPENSATION IS REVIEWED ANNUALLY BY OUTSIDE DIRECTORS IN COMPARISON WITH INDUSTRY AVERAGES REPORTED BY HCCS. |
| PART I, LINE 7 | MERIT BONUSES AT THE DISCRETION OF THE BOARD OF DIRECTORS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | DURING 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 11B | REVIEWED 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 12C | ALL 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 15 | SUBSCRIBE 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 19 | ALL INFORMATION IS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | DISTRIBUTIONS TO PARENT CORPORATION -116,713. |
| FORM 990, PART XII, LINE 2C | THE 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/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| COMMCARE CORPORATION | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 720996315 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 10 | 0 |
| COMMCARE LOUISIANA | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 061658278 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 10 | 0 |
| COMMCARE TANGIPAHOA | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 821110720 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE AVOYELLES | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 464782242 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE CATAHOULA | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 874225752 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE CENTER POINT | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 874308659 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE EBR | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 874187856 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE OUACHITA | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 874277180 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE RAPIDES | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 874251159 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE BRHC | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 874173586 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| CHATEAU DE NOTRE DAME FACILITIES CORP | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 813960386 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| OUR LADY OF WISDOM FACILITY CORP | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 814274508 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE SLIDELL | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 932805943 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
| COMMCARE ST TAMMANY | |||||||||
| 950 WEST CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 932791289 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | 501(C)(3) | LINE 12A, I | 0 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|
| CCC PHARMACY LLC DBA FUSIONCARE PHARMACY | ||||||||
| 180 WINDERMERE BLVD | ALEXANDRIA | LA | 71303 | 271847235 | PHARMACY SALES | LA | 0 | 0 |
| POST ACUTE HOLDINGS LLC | ||||||||
| 3330 N CAUSEWAY BLVD | METAIRIE | LA | 70002 | 884251810 | HOSPICE AND HOME HEALTH | LA | 0 | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| DIGNITY CARE CORPORATION | ||||||||
| 950 W CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 832470761 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | C | 0 |
| COMMCARE MANAGEMENT CORPORATION | ||||||||
| 950 W CAUSEWAY APPROACH | MANDEVILLE | LA | 70471 | 831097525 | MAINTAINING OF A LONG-TERM CARE FACILITY | LA | C | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| COMMCARE CORPORATION | ||
| E | $2,285,085 | CASH-FAIR MARKET VALUE |
| COMMCARE CORPORATION | ||
| B | $116,713 | CASH-FAIR MARKET VALUE |
| COMMCARE CORPORATION | ||
| J | $417,098 | CASH-FAIR MARKET VALUE |
Comments