2015-02-13T08:57:26-06:00 2014-06-30 721088864 LAPORTE APAC 111 VETERANS MEMORIAL BLVD SUITE 600 METAIRIE LA 700054958 990 2013-07-01 720786847 CHATEAU DE NOTRE DAME CHAT 5042273600 1000 HOWARD AVENUE 10TH FLOOR NEW ORLEANS LA 70113 WAYNE PLAISANCE EXECUTIVE DIRECTOR 5042273600 2015-02-11 1 AMY E WALTERS CPA CCIFP P01078383 5048355522 2013 2016-02-25 16:41:14Z WAYNE PLAISANCE 1000 HOWARD AVENUE 10TH FLOOR NEW ORLEANS LA 70113 31378190 0 0928 X WWW.CDND.ORG X 1975 LA TO PROVIDE NURSING HOME FACILITIES, RESIDENTIAL HOUSING, HOSPICE, AND RELATED SUPPORTIVE FACILITIES AND SERVICES FOR ELDERLY PERSONS. 10 9 735 125 0 0 194403 155701 30952263 30934599 -4754 6334 219203 281534 31361115 31378168 0 0 0 0 17522154 17324166 0 0 73172 14864910 12904914 32387064 30229080 -1025949 1149088 38256755 39820194 22501611 22848516 15755144 16971678 X TO PROVIDE NURSING HOME FACILITIES, RESIDENTIAL HOUSING, HOSPICE AND RELATED SUPPORTIVE SERVICES AND FACILITIES FOR ELDERLY PERSONS. 0 0 18731500 22938955 CHATEAU DE NOTRE DAME OPERATES SKILLED NURSING FACILITIES WITH A TOTAL OF 359 DUALLY LICENSED MEDICARE AND MEDICAID BEDS. THE CHATEAU DE NOTRE DAME FACILITY ("CHATEAU") IS LICENSED FOR 171 BEDS AND THE WYNHOVEN HEALTH CARE CENTER FACILITY ("WYNHOVEN") IS LICENSED FOR 188 BEDS. DURING THE YEAR, AN AVERAGE DAILY CENSUS OF 20.05 SKILLED PATIENTS AT THE CHATEAU FACILITY AND 15.9 AT THE WYNHOVEN FACILITY RECEIVED PHYSICAL, OCCUPATIONAL, AND SPEECH REHABILITATION THERAPY AS PRESCRIBED FOR THE INDIVIDUAL PATIENT BY THE ATTENDING PHYSICIAN. CUSTODIAL CARE AND HOSPICE SERVICES ARE ALSO PROVIDED AT CHATEAU AND WYNHOVEN. BOTH FACILITIES STRONGLY PROMOTE THE PHILOSOPHY THAT MENTAL AND PHYSICAL ACTIVITY IS IMPERATIVE TO MAXIMIZING QUALITY OF LIFE. IN KEEPING WITH THIS PHILOSOPHY, RESIDENTS ARE ENCOURAGED TO PARTICIPATE IN THE MANY INDIVIDUAL AND GROUP ACTIVITIES OFFERED AT THE FACILITIES WHICH INCLUDE BINGO, GAMES, READING, PARTIES, MOVIES, AND ARTS AND CRAFTS. RESIDENTS ARE ALSO STRONGLY ENCOURAGED TO EXERCISE AND STRENGTHEN THEIR FAITH LIVES BY PARTICIPATING IN THE FACILITIES' SUPPORTIVE SPIRITUAL ENVIRONMENT WHICH IS DEEPLY ROOTED IN CATHOLIC FAITH AND TRADITION. 3647341 4817214 NOTRE DAME HOSPICE STRIVES TO PROVIDE EXCEPTIONAL CLINICAL, SOCIAL AND PASTORAL SERVICES TO PATIENTS AND THEIR FAMILIES FACED WITH A LIFE-LIMITING ILLNESS. NOTRE DAME HOSPICE IS MISSION BASED AND SEEKS TO PROVIDE QUALITY, COMPASSIONATE HEALTH CARE AND SUPPORT SERVICES IN A CHRISTIAN ENVIRONMENT WHICH RESPECTS THE UNIQUENESS OF EACH PERSON, PROMOTES AND ENHANCES THE QUALITY OF LIFE, AND PRESERVES DIGNITY IN LIFE, ILLNESS AND DEATH. 2214182 3178430 CHATEAU DE NOTRE DAME OPERATES ASSISTED LIVING APARTMENTS. THE COMPLEX CONSISTS OF 100 APARTMENTS WHICH ARE RENTED UNDER PRIVATE PAY LEASE AGREEMENTS. THE AVERAGE DAILY CENSUS WAS 99.85 RESIDENTS FOR THE YEAR. THE APARTMENTS ARE SEPARATE FROM THE NURSING HOME BUT SHARE THE SAME CAMPUS. RESIDENTS ARE ABLE TO SELECT ASSISTED LIVING SERVICES AT VARYING LEVELS WHICH INCLUDE DINING, HOUSEKEEPING, BASIC MEDICATION PASS, AND PERSONAL CARE SERVICES. RESIDENTS ARE ALSO ABLE TO UTILIZE THE PHYSICAL, OCCUPATIONAL, AND SPEECH REHABILITATIVE THERAPIES THAT ARE OFFERED AT THE SKILLED NURSING FACILITY IF SUCH SERVICES ARE PRESCRIBED FOR RESIDENTS BY THEIR PERSONAL PHYSICIANS. AS WITH THE NURSING HOME PATIENTS, THE APARTMENT RESIDENTS ARE ENCOURAGED TO PARTICIPATE IN THE MANY INDIVIDUAL AND GROUP ACTIVITIES OFFERED AT THE APARTMENTS WHICH INCLUDE BINGO, GAMES, READING, PARTIES, MOVIES, VARIOUS OUTINGS AND ARTS AND CRAFTS. RESIDENTS ARE ALSO STRONGLY ENCOURAGED TO EXERCISE AND STRENGTHEN THEIR FAITH LIVES BY PARTICIPATING IN THE FACILITY'S SUPPORTIVE SPIRITUAL ENVIRONMENT WHICH IS DEEPLY ROOTED IN CATHOLIC FAITH AND TRADITION. 24593023 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 118 0 1 735 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHATEAU DE NOTRE DAME 5042273600 1000 HOWARD AVENUE 10TH FLOOR NEW ORLEANS LA 70113 SISTER ANTHONY BARCZYKOWSKI DC DIRECTOR/ PRESIDENT 1.00 X 0 0 0 DR MARIO CALONJE DIRECTOR 1.00 X 0 0 0 SISTER ANN LACOUR MSC DIRECTOR 1.00 X 0 0 0 JOHN ECKHOLDT DIRECTOR 1.00 X 0 152400 0 WAYNE PLAISANCE DIRECTOR/ CEO 40.00 X X 148751 0 12924 DR BARBARA J FLEISCHER DIRECTOR 1.00 X 0 0 0 DR KATHLEEN KENNEDY DIRECTOR 1.00 X 0 0 0 STANTON SALATHE DIRECTOR 1.00 X 0 0 0 ELLIE TINTO-POITIER DIRECTOR 1.00 X 0 0 0 VINCE VASTOLA DIRECTOR 1.00 X 0 0 0 VM WHEELER DIRECTOR 1.00 X 0 0 0 HENRY CUROLE CFO 40.00 X 92728 0 9843 241479 152400 22767 1 0 1 0 TRITON INVESTMENTS LLC 8128 FLORIDA BLVD DENHAM SPRINGS LA 70726 THERAPY SERVICES 1663755 BROWN RICE MARKETING 476 METAIRIE RD STE 202 METAIRIE LA 70005 ADVERTISING SERVICES 245327 CARSON ELEVATOR LLC 140 HICKORY AVENUE HARAHAN LA 70123 CONTRACTOR 183859 THE LANCESTER GROUP 813 COOPERS COURT LANCESTER PA 17604 CONSULTING SERVICES 128562 4 36460 119241 155701 MEDICARE/MEDICAID PAYMENTS 623000 17663076 17663076 NURSING HOME 623000 5275879 5275879 HOSPICE 623000 4817214 4817214 ASSISTED LIVING 623000 3178430 3178430 30934599 6356 6356 2788 2788 22 -22 -22 -22 MISCELLANEOUS INCOME 900099 271685 271685 INSURANCE REIMBURSEMENT 900099 7061 7061 278746 31378168 31213345 0 9122 264247 264247 14438803 12680836 1704434 53533 593915 510613 80502 2800 954760 840108 109566 5086 1072441 947459 121342 3640 15744 15744 48278 48278 1122594 749425 373169 430762 430762 1075120 954193 120927 297870 256395 34554 6921 907257 907257 1567265 1567265 441076 441076 MEDICAL COSTS 2853745 2853745 SUPPLIES 1342467 1266526 75369 572 FOOD 1255665 1255665 BAD DEBTS 864658 864658 682413 446546 235247 620 30229080 24593023 5562885 73172 2109341 3241413 3442330 3434832 18578 19724 111621 157045 155241 209081 49190364 18911536 30487346 30278828 58838 186217 1873460 2293054 38256755 39820194 2273045 2704696 3968 3968 20105805 65754 78903 20034490 53039 26459 22501611 22848516 X 15755144 16971678 15755144 16971678 38256755 39820194 X 1149088 2122 65325 -1 X X 0 1 X 1 0 X 1533877 32815 196860 194403 155701 2113656 13227448 15979559 18737560 30952263 30934599 109831429 14761325 16012374 18934420 31146666 31090300 111945085 0 0 0 111945085 31405 33064 31492 32215 32949 161125 31405 33064 31492 32215 32949 161125 500712 375787 82380 191820 254934 1405633 15293442 16421225 19048292 31370701 31378183 113511843 0.98620 0.95930 0.00140 0.00190 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2009 AMOUNT: $ 500,712. 2010 AMOUNT: $ 375,787. 2011 AMOUNT: $ 82,380. 2012 AMOUNT: $ 191,820. 2013 AMOUNT: $ 254,934. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1922593 1922593 33554892 11722571 21832321 160736 53797 106939 9124696 4409973 4714723 4427447 2725195 1702252 30278828 MEDICAID BED RIGHTS 1511570 HOSPICE LICENSE 497981 DEPOSITS 11594 BOND ISSUANCE COST 271909 2293054 REFUNDABLE DEPOSITS 26459 26459 X 31380290 2122 2122 31378168 0 31378168 30229081 1 1 30229080 0 30229080 PART IV, LINE 2B: RESIDENTS OF THE SKILLED NURSING FACILITIES WHOSE CARE IS PAID FOR THROUGH THE LA MEDICAID PROGRAM AS ADMINISTERED BY THE LA DEPT. OF HEALTH AND HOSPITALS DESIGNATE THE FACILITY AS BEING THEIR REPRESENTATIVE PAYEE FOR THEIR SOCIAL SECURITY OR OTHER RETIREMENT BENEFITS. EACH MONTH, REPRESENTATIVE PAYEE FUNDS ARE TRANSFERRED DIRECTLY TO THE CUSTODY OF THE FACILITY TO PAY FOR THE CARE OF LA MEDICAID RESIDENTS. THESE FUNDS ARE HELD IN TRUST IN A SEPARATE INTEREST BEARING BANK ACCOUNT AND ARE NOT COMMINGLED WITH FACILITY FUNDS. INTEREST IS ALLOCATED TO EACH RESIDENT'S ACCOUNT BASED UPON THE PRORATED BALANCES AT THE END OF THE MONTH. THE RESIDENT TRUST ACCOUNTS ARE MAINTAINED IN ACCORDANCE WITH THE LA STATE STATUTE GOVERNING FUNDS ESTABLISHED FOR THIS PURPOSE. LA MEDICAID ANALYZES EACH RESIDENT'S INCOME TO DETERMINE THE PORTION OF THE NURSING HOME BILL FOR WHICH THE RESIDENT IS RESPONSIBLE. THE ANALYSIS ALLOWS EACH RESIDENT TO RETAIN $38 PER MONTH FOR PERSONAL EXPENSES AND TO RETAIN ENOUGH FUNDS TO PAY FOR INSURANCE POLICIES OWNED BY THE RESIDENT. THE DIFFERENCE IS DESIGNATED AS THE RESIDENT LIABILITY PORTION OF THE RESIDENT'S BILL BASED UPON THE LA MEDICAID RATE CHARGED BY THE FACILITY FOR ROOM AND BOARD. EACH MONTH, THE FACILITY IS PAID ITS RESIDENT LIABILITY PORTION OF THE BILL FROM THE RESIDENT TRUST ACCOUNT. THE REMAINDER OF THE FUNDS ARE PAID TOWARDS EACH RESIDENT'S PERSONAL EXPENSES. THE RESIDENTS ON MEDICAID CENSUS ACCOUNT FOR THE MAJORITY OF THOSE WHO HAVE RESIDENT TRUST ACCOUNT. HOWEVER, ANY RESIDENT OF THE SKILLED NURSING FACILITY MAY OPEN A RESIDENT TRUST ACCOUNT TO FACILITATE ACCESS TO FUNDS. UPON DISCHARGE FROM THE FACILITY, THE RESIDENT'S ACCOUNT IS ANALYZED, AND ANY AMOUNT OWED TO THE FACILITY WHICH IS THE RESPONSIBILITY OF THE RESIDENT IS APPLIED TO THE RESIDENT'S ACCOUNTS RECEIVABLE BALANCE. ANY REMAINING FUNDS ARE REFUNDED TO THE RESIDENT OR HIS ESTATE AS APPLICABLE. PART V, LINE 4: DURING THE CURRENT FISCAL YEAR, IT WAS DETERMINED THAT THE BOARD-DESIGNATED ENDOWMENT WAS MISTAKENLY REPORTED AS AN ENDOWMENT IN PRIOR YEARS ON BOTH THE AUDITED FINANCIAL STATEMENTS AND THE FORM 990. THIS FUND IS A DEVELOPMENT FUND; THEREFORE, ALL PRIOR YEAR ENDOWMENT ACTIVITY WILL BE REMOVED FROM SCHEDULE D. PART X, LINE 2: CHATEAU IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). CHATEAU FOLLOWS THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION, WHICH CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN CHATEAU'S INCOME TAX RETURNS. CHATEAU RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. ALL TAX RETURNS HAVE BEEN APPROPRIATELY FILED BY CHATEAU. CHATEAU RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. CHATEAU'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. CHATEAU'S OPEN AUDIT PERIODS ARE 2011 - 2013. MANAGEMENT EVALUATED CHATEAU'S TAX POSITIONS AND CONCLUDED THAT CHATEAU HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 1. X X X X 0 0 0 0 0 0 0 0 0 JOHN ECKHOLDT DIRECTOR 0 152400 0 0 0 0 0 0 0 0 0 152400 0 0 WAYNE PLAISANCE DIRECTOR/ CEO 148751 0 0 0 0 0 5206 0 7718 0 161675 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION MAY HAVE UP TO THREE MEMBERS. THE ENTITY IS ORGANIZED AND OPERATED EXCLUSIVELY ON A NON-STOCK BASIS, AND THERE IS ONLY ONE CLASS OF MEMBERSHIP. THE MEMBERS CONSIST OF THE ARCHIBISHOP OR ADMINISTRATOR OF THE ARCHDIOCESE OF NEW ORLEANS, WHO IS AN EX-OFFICIO MEMBER AND SERVES AS PRESIDENT OF THE CORPORATION. TWO ADDITIONAL MEMBERS MAY BE APPOINTED BY THE ARCHBISHOP OR ADMINISTRATOR OF THE ARCHDIOCESE OF NEW ORLEANS AT HIS OPTION. FORM 990, PART VI, SECTION A, LINE 7A EACH OF THE MEMBERS IS ENTITLED TO ONE VOTE. MEMBERS ELECT THE BOARD OF DIRECTORS. MEMBERS OR THE BOARD HAVE THE POWER TO MAKE AND PASS BY-LAWS GOVERNING THE AFFAIRS OF THE CORPORATION. MEMBERS ALSO ELECT THE OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B YES. THE MEMBERS OF THE CORPORATION ELECT THE BOARD OF DIRECTORS AND HAVE THE POWER TO MAKE AND PASS BY-LAWS GOVERNING THE AFFAIRS OF THE CORPORATION. THE BOARD OF DIRECTORS, AS DISTINGUISHED FROM THE MEMBERS OF THE CORPORATION, MAY BORROW MONEY, PURCHASE IMMOVABLE PROPERTY, OR SELL, LEASE, ENCUMBER, OR OTHERWISE ALIENATE ANY OF THE IMMOVABLE PROPERTY BELONGING TO THIS CORPORATION WITHOUT OBTAINING THE APPROVAL OR A RESOLUTION AUTHORIZING THE SAME BY THE MEMBERS AS CONTRADISTINGUISHED FROM THE BOARD, BUT THE AFOREMENTIONED ACTIONS MUST HAVE THE APPROVAL OF THE ARCHBISHOP OR ADMINISTRATOR OF THE ARCHDIOCESE OF NEW ORLEANS. THE FINANCE COUNCIL (THE COUNCIL) OF THE ARCHDIOCESE OF NEW ORLEANS CONVENES ON A REGULAR BASIS IN THE PRESENCE OF THE ARCHBISHOP. THE CURRENT PRACTICE OF THE ORGANIZATION IS TO BRING THE AFOREMENTIONED ITEMS BEFORE THE COUNCIL AND THE ARCHBISHOP FOR DISCUSSION, REVIEW, AND APPROVAL. THE DECISION OF THE ARCHBISHOP IS THEN COMMUNICATED TO THE CEO OF CHATEAU DE NOTRE DAME. FORM 990, PART VI, SECTION B, LINE 11 AUDITS ARE PRESENTED TO THE BOARD ANNUALLY. IT IS THE ORGANIZATION'S CURRENT PRACTICE TO ALSO PRESENT THE AUDIT TO THE FINANCE COUNCIL OF THE ARCHDIOCESE OF NEW ORLEANS. PRIOR TO ITS FILING, THE FORM 990 IS PRESENTED TO CHATEAU'S BOARD. THE ARCHDIOCESE OF NEW ORLEANS RECEIVES A COPY OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH EMPLOYEE OF THE ARCHDIOCESE OF NEW ORLEANS, ITS AGENCIES, OR ITS AFFILIATES, IS REQUIRED TO FULLY DISCLOSE ANY RELATIONSHIP OR SITUATION THAT MAY GIVE RISE TO A POTENTIAL CONFLICT OR THE APPEARANCE OF A CONFLICT OF INTEREST. DISCLOSURE FORMS ARE SENT TO THE HEAD OF THE AFFECTED ENTITY, AGENCY, AND/OR PARISH, AND COPIES ARE FORWARDED TO THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 THE ARCHDIOCESE, THROUGH ITS REPRESENTATIVE, SR. ANTHONY (REPRESENTS MEMBER CORPORATION) COORDINATES ANNUAL EVALUATIONS BASED ON ESTABLISHED GOALS, COMPARES SALARIES WITH OTHER SIMILAR ORGANIZATIONS AND OTHER ARCHDIOCESE MINISTRIES, AND ENSURES COMPLIANCE WITH ARCHDOICESE POLICIES RELATING TO COMPENSATION. THE CEO HAS SET THE RATES FOR ALL EMPLOYEE COMPENSATION BASED ON THE ORGANIZATION'S BUDGET. THE CEO SPEAKS WITH OTHER INDIVIDUALS IN SIMILAR FIELDS TO DETERMINE THE COMPENSATION RATES. BOARD MEMBERS ARE NOT COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 THIS FORM AS WELL AS VARIOUS POLICIES ARE ALSO MADE AVAILABLE TO THE THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART VI: ORGANIZATIONAL POLICIES CHATEAU DE NOTRE DAME OFFICIALLY ADOPTED A CONFLICT OF INTEREST POLICY ON MARCH 14, 2013. THEY ALSO ADOPTED A WHISTLEBLOWER AND DOCUMENT RETENTION POLICY BEFORE JUNE 30, 2014. ALL THREE OF THESE POLICIES WERE FULLY IMPLEMENTED AFTER JUNE 30, 2014. FORM 990, PART XI, LINE 9: ROUNDING ADJUSTMENT -1. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8: DURING THE AUDIT OF CHATEAU DE NOTRE DAME, IT WAS DETERMINED THAT CERTAIN COSTS SHOULD HAVE BEEN CAPITALIZED RATHER THAN EXPENSED. AS A RESULT, THE FINANCIAL STATEMENTS FOR 2013 WERE RESTATED. THE EFFECT OF THE RESTATEMENT REDUCED EXPENSES, INCREASED INTANGIBLE ASSETS, AND INCREASED NET ASSETS BY $65,325. THIS IS REFLECTED ON THE 2013 FORM 990 AS A PRIOR PERIOD ADJUSTMENT ON THE RECONCILIATION OF NET ASSETS. ROMAN CATHOLIC CHURCH OF THE ARCHDIOCESE OF NEW ORLEANS 7887 WALMSLEY AVE NEW ORLEANS LA 70125 720408966 CHURCH LA 501(C)(3) LINE 1 N/A 0 THE CATHOLIC FOUNDATION OF THE ARCHDIOCESE OF NEW ORLEANS 1000 HOWARD AVENUE NEW ORLEANS LA 70113 720840256 CHURCH LA 501(C)(3) LINE 1 N/A 0 0 0 1 0 1 0 0 0 0 0 1 0 1 0 0 1 0 0 0