2022-05-12T12:26:36-05:00 2021-06-30 721396621 CARR RIGGS & INGRAM LLC 111 VETERANS BLVD SUITE 350 METAIRIE LA 70005 990 2020-07-01 720996315 COMMCARE CORPORATION COMM 5043248950 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 DAWN HARVEY PSARELLIS CORPORATE SECRETARY 5043248950 2022-03-21 1 DAWN HARVEY PSARELLIS 999009999 MELISSA Y DUHON CPA P50053660 5048379116 2022-03-18 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JOHN TUCKER 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 117298225 0 X WWW.COMMCARE.COM X 1984 LA TO PROVIDE THE HIGHEST QUALITY HEALTH & CUSTODIAL CARE TO ELDERLY & INFIRM PERSONS ON A NON-DISCRIMINATORY BASIS IN CONJUNCTION WITH A COMMITMENT TO SUPPORT THE CITIZENS OF THE COMMUNITY WE SERVE. 4 3 2706 0 135753 134753 4207110 14886363 96541051 100344561 402309 -5085282 696710 1063137 101847180 111208779 0 0 0 0 51124700 53535465 0 0 0 53560654 53017133 104685354 106552598 -2838174 4656181 182016195 199915920 119184219 127452215 62831976 72463705 X TO PROVIDE RESIDENTIAL/EXTENDED CARE, INCLUDING REHABILITATION AND OTHER NON-ACUTE SERVICES TO THE COMMUNITIES IN WHICH IT OPERATES NURSING HOMES, AND TO SERVE THE SPECIAL NEEDS OF THE ELDERLY BY PROVIDING PHYSICAL CARE, SAFE ENVIRONMENTS, PSYCHOLOGICAL CARE AND RECREATIONAL OPPORTUNITIES TO BOTH RESIDENTS OF THE FACILITIES AND THE ELDERLY WHO RESIDE IN THE COMMUNITIES THE ORGANIZATION SERVES. 0 0 67990341 95558113 PROVISION OF RESIDENTIAL/EXENDED CARE INCLUDING REHABILITATION AND OTHER NON-ACUTE SERVICES TO THE COMMUNITIES IN WHICH IT OPERATES NURSING HOME FACILITIES. 67990341 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 230 0 1 2706 1 1 1 0 0 0 0 0 0 0 0 0 X 4 3 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MARY HUDSON 5043248950 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 JOHN STASSI II CHAIRMAN OF THE BOARD 40.00 3.00 X X 420250 0 0 ANTHONY MANGUM DIRECTOR 1.00 3.00 X 60000 0 0 PATRICIA M PRECHTER PRESIDENT/CEO/EMPLOYEE 1.00 3.00 X 60000 0 0 MICHAEL FORD DIRECTOR 1.00 3.00 X 0 0 0 DAWN HARVEY PSARELLIS SECRETARY (NON-VOTING) 40.00 3.00 X 0 357150 25193 DONNA BEAUBOUEF ADMINISTRATOR 40.00 X 201970 0 21817 HOWARD SADLER ADMINISTRATOR 40.00 X 191832 0 24134 KORY W KOTTENBROOK ADMINISTRATOR 40.00 X 177410 0 6080 KANDISE M WILSON DIRECTOR OF NURSING 40.00 X 169913 0 10298 HENRY L MASON FORMER BOARD MEMBER 0.00 X 25000 0 0 1306375 357150 87522 34 1 1 0 QUALITY CARE REHAB INC 8477 S SUNCOAST BLVD HOMOSASSA FL 34446 THERAPY SERVICES 8928459 SERVERWORK LLC 127 W BROAD STREET SUITE 800 LAKE CHARLES LA 70601 IT/COMPUTER SUPPORT 930454 RICHTER AND ASSOCIATES INC 8948 CANYON FALLS BLVD 400 TWINSBURG OH 44087 ADMINISTRATIVE SERVICES 519788 NATIONAL NURSES OF AMERICA INC 5820 JACKSON STREET EXT ALEXANDRIA LA 71303 STAFFING SERVICES 199884 DEGAN BLANCHARD & NASH 400 POYDRAS STREET SUITE 2600 NEW ORLEANS LA 70130 LEGAL SERVICES 148614 5 14886363 14886363 PATIENT SERVICES REVENUE 623000 100344561 100344561 100344561 323203 323203 1122061 680961 441100 441100 135753 305347 5408485 -5408485 -5408485 -5408485 MANAGEMENT FEE INCOME 623000 460805 460805 MEALS INCOME 623000 65790 65790 MISCELLANEOUS 623000 63782 63782 31660 31660 622037 111208779 95558113 135753 628550 X 365673 365673 44307020 33274332 11032688 599388 470315 129073 4916379 3093750 1822629 3347005 2549051 797954 6424658 6424658 465749 465749 689724 689724 722784 722784 113552 113552 1461083 702049 759034 1593897 1593897 5717734 5717734 243496 243496 111278 176 111102 3012335 3012335 6743311 4054227 2689084 UBT INCOME TAX 214109 214109 ANCILLARY PATIENT SERVI 11207031 11184479 22552 PROVIDER FEES 4580362 4580362 MEDICAL SUPPLIES 4100560 3690504 410056 5615470 4391096 1224374 106552598 67990341 38562257 0 29751750 8894626 3073651 2074512 12548547 16021608 7666400 17285725 2577 702 1075618 894851 169069980 47943014 106574958 121126966 7120371 9713827 12781773 21523723 1420550 2379380 182016195 199915920 14618259 14894703 36814036 33672249 65739065 78827393 2012859 57870 119184219 127452215 X 62831976 72463705 62831976 72463705 182016195 199915920 X 4656181 -57870 -17452 5050870 X X 0 1 X 1 0 X 4207110 14886363 19093473 90602490 89761716 97450330 96541051 100344561 474700148 90602490 89761716 97450330 100748161 115230924 493793621 0 0 0 493793621 369064 281291 333311 560009 1079576 2623251 143636 91356 129808 134384 135753 634937 512700 372647 463119 694393 1215329 3258188 369064 901586 322195 838728 622037 3053610 91484254 91035949 98235644 102281282 117068290 500105419 0.98740 0.98950 0.00650 0.00470 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 369,064. 2017 AMOUNT: $ 901,586. 2018 AMOUNT: $ 322,195. 2019 AMOUNT: $ 838,728. 2020 AMOUNT: $ 622,037. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9443916 9443916 129859678 30026302 99833376 14751356 8198449 6552907 15015030 9718263 5296767 121126966 SWAP VALUE 57870 57870 X PART X, LINE 2: MANAGEMENT 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, 2021 THERE WERE NO DIFFERENCES BETWEEN THE BOOK BASIS AND THE TAX BASIS OF MANAGEMENT'S ASSETS AND LIABILITIES, AND THEREFORE THERE WERE NO DEFERRED TAX ASSETS OR LIABILITIES RECORDED AT JUNE 30, 2021. INCOME TAX EXPENSE OF $110,431 AND $287,876 WAS RECORDED IN MISCELLANEOUS (EXPENSE) INCOME ON THE CONSOLIDATED STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS DURING THE YEAR ENDED JUNE 30, 2021 AND 2020, 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. X X X X X 1 0 0 0 0 0 0 1 0 JOHN STASSI II CHAIRMAN OF THE BOARD 330000 0 250 0 90000 0 0 0 0 0 420250 0 0 0 DAWN HARVEY PSARELLIS SECRETARY (NON-VOTING) 0 250250 0 106900 0 0 0 0 0 25193 0 382343 0 0 DONNA BEAUBOUEF ADMINISTRATOR 174690 0 27280 0 0 0 0 0 21817 0 223787 0 0 0 HOWARD SADLER ADMINISTRATOR 143226 0 48606 0 0 0 0 0 24134 0 215966 0 0 0 KORY W KOTTENBROOK ADMINISTRATOR 135654 0 41756 0 0 0 0 0 6080 0 183490 0 0 0 KANDISE M WILSON DIRECTOR OF NURSING 130221 0 39692 0 0 0 0 0 10298 0 180211 0 0 0 HENRY L MASON FORMER BOARD MEMBER 0 0 0 0 25000 0 0 0 0 0 25000 0 0 0 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 4A L. RENE GOUX'S NEGOTIATED SEVERANCE PACKAGE APPROVED BY THE BOARD OF DIRECTORS. PART I, LINE 7 MERIT BONUSES AT THE DISCRETION OF MANAGEMENT AND BOARD OF DIRECTORS. A LOUISIANA PUBLIC FACILITIES AUTHORITY 720895871 000000000 2016-06-01 41808729 REFUNDING OF BONDS ISSUED 07/29/2015 0 0 0 B LOUISIANA PUBLIC FACILITIES AUTHORITY 720895871 000000000 2016-06-30 1512000 ACQUISITION 0 0 0 A 8136480 41808729 41808729 2011 1 0 1 1 B 1512000 1512000 1512000 2018 0 0 0 1 A 0 1 0 0 0.21000 0.21000 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 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. MANAGEMENT FEE INCOME OF $443,359 FOR THE YEAR ENDED JUNE 30, 2020, REPRESENTS FEES EARNED THROUGH THE MANAGEMENT OF THIRD PARTY OWNED SKILLED HOMES. 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 PROVISIONS AND A QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST. 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 INDISTRY AVERAGES REPOTRED BY HCCS. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E DIETARY & OTHER SUPPLIES: PROGRAM SERVICE EXPENSES 3,152,980. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,152,980. PROVISION FOR BAD DEBTS: PROGRAM SERVICE EXPENSES 1,064,733. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,064,733. MINOR EQUIPMENT PURCHASED: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 520,696. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 520,696. YARD WORK: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 366,083. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 366,083. DUES, LICENSES & PROVIDER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 233,182. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 233,182. ACTIVITIES & SOCIAL SERVICES: PROGRAM SERVICE EXPENSES 115,132. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 115,132. DONATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 63,960. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,960. MEALS EXPENSE: PROGRAM SERVICE EXPENSES 58,251. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,251. PENALTIES & FINES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,955. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,955. DECLARED EMERGENCY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,442. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,442. TRAINING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 56. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56. FORM 990, PART XI, LINE 9: CONTRIBUTIONS FROM SUBSIDIARIES 6,575,000. GOODWILL RELATED TO BUYOUT OF EQUITY PARTNERS OF SUBSIDIARY -1,524,130. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE IT'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. COMMCARE LOUISIANA 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 061658278 LONG-TERM CARE LA 501(C)(3) LINE 10 1 COMMCARE AVOYELLES 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 464782242 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE TANGIPAHOA 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 821110720 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE NATCHITOCHES 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 861541728 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 DIGNITY CARE CORPORATION 950 W CAUSEWAY APPROACH MANDEVILLE LA 70471 832470761 MAINTAINING OF A LONG-TERM CARE FACILITY LA COMMCARE CORPORATION INC C 1.00000 0 COMMCARE MANAGEMENT CORPORATION 950 W CAUSEWAY APPROACH MANDEVILLE LA 70471 831097525 MAINTAINING OF A LONG-TERM CARE FACILITY LA COMMCARE CORPORATION INC C 1.00000 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 COMMCARE LOUISIANA O 687400 CASH - FAIR MARKET VALUE COMMCARE AVOYELLES K 1020000 CASH - FAIR MARKET VALUE COMMCARE AVOYELLES D 362000 CASH - FAIR MARKET VALUE COMMCARE AVOYELLES C 1000000 CASH - FAIR MARKET VALUE COMMCARE TANGIPAHOA D 164860 CASH - FAIR MARKET VALUE COMMCARE LOUISIANA D 334877 CASH - FAIR MARKET VALUE COMMCARE LOUISIANA C 5500000 CASH - FAIR MARKET VALUE COMMCARE MANAGEMENT CORPORATION M 7390800 CASH - FAIR MARKET VALUE COMMCARE NATCHITOCHES D 1448156 CASH - FAIR MARKET VALUE