2011-08-11T17:38:33-07:00 2010-06-30 990 2009-07-01 720996315 COMMCARE CORPORATION COMM 5043248950 601 Poydras Street Suite 2755 New Orleans LA 70130 John Stassi 5043248950 2011-08-11 2009 2016-02-24 21:20:13Z John A Stassi II 601 Poydras Street Suite 2755 New Orleans LA 70130 66854199 0 X www.commcare.com X 1995 LA To provide residential/extended care, including rehabilitation, mental health care, 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, and by providing financial security to the residents of its facilities by retaining residents who become unable to pay. 6 3 2257 0 0 0 0 70516894 65867496 1043267 784546 1468394 202157 73028555 66854199 233947 186839 0 34428886 33741190 0 0 49176319 37321890 83839152 71249919 -10810597 -4395720 153248473 112863331 106853839 68680142 46394634 44183189 To provide residential/extended care, including rehabilitation, mental health care, and other non-acute services to the communities in which it operates nursing homes, and to service 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, and by providing financial security to the residents of its facilities by retaining residents who become unable to pay. 0 1 52787443 64319159 Provision of residential/extended care including rehabilitation, mental health care, and other non-acute services to the communities in which it operates nursing home facilities. 1489070 1548337 Service of special needs of the elderly by providing care and recreational opportunities to elderly and other needy individuals and organizations located in the commmunities served. 286659 0 Provision of nursing home care for indigent residents not eligible for medicare, medicaid, or other governmental assistance. 0 0 0 54563172 1 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 221 0 1 2257 1 0 0 0 0 0 0 0 0 0 6 3 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 LA X John A Stassi II 5043248950 601 Poydras Street Suite 2755 New Orleans LA 70130 John A Stassi II 45 X X X X 517500 180895 0 Henry L Masson 15 X X 166000 180895 0 L Rene Goux 45 X X X X 430000 180895 0 James W Tucker 5 X 15000 0 0 Pastor G Anthony Mangun 5 X 41000 0 0 Dawn Harvey 45 X X X 119123 0 0 Jaimee L Boyd 45 X X 114393 0 0 George E Gardner 45 X X 138555 0 0 Jolie E Harris 45 X X 132692 0 0 Stephanie Marriott 45 X 106982 0 0 Beth Willis 45 X 127864 0 0 Brian Martin 45 X 106341 0 0 Carolyn B Strother 45 X 107555 0 0 Teresa H Dias 45 X 106571 0 0 2229576 542685 0 14 0 1 0 Tri Star Rehab Inc P O Box 2527 Homasassa Springs FL 34447 Therapy management services 3690446 Gulf South Medical P O Box 841968 Dallas TX 752841968 Equipment and medical supplies 794914 Broussard & Company 127 West Broad Street Suite 700 Lake Charles LA 70602 Accounting; Clinical Education 1022780 The Medical Market P O Box 12067 Alexandria LA 71315 Equipment and medical supplies 251285 Gibko Nursery 110 Evergreen Street Bunkie LA 71322 Lawn and grounds care 206852 19 0 Resident Care Revenue 623000 64319159 64319159 0 0 Community Mental Health Center 623000 1548337 1548337 0 0 0 0 0 0 65867496 308870 0 0 308870 475676 0 0 475676 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous 623000 202157 202157 0 0 0 0 0 0 202157 66854199 66069653 0 784546 35000 35000 151839 151839 0 0 0 0 1116076 0 1116076 0 110604 88614 21990 0 30067774 26388346 3679428 0 0 0 0 0 0 0 0 0 2446736 1746175 700561 0 2625216 0 2625216 0 -1272031 0 -1272031 0 554675 0 554675 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 342309 0 342309 0 376178 0 376178 0 0 0 0 0 0 0 0 0 1908996 1726756 182240 0 409897 409897 0 0 0 0 0 0 0 0 0 0 1592446 1592446 0 0 0 0 0 0 3248593 3248593 0 0 4152295 2721792 1430503 0 Therapy, pharmacy, lab, xray, orthotics 7351301 7351301 0 0 Provider taxes 3020741 3020741 0 0 Food 2457596 2457596 0 0 Supplies, consultants, contract labor 3574971 1936968 1638003 0 Repairs & maintenance 1102929 0 1102929 0 5875778 1687108 4188670 0 71249919 54563172 16686747 0 8194222 29653330 0 0 0 0 8313351 8969810 0 0 0 0 0 0 0 0 256999 350752 86591341 19790011 63303143 66801330 0 0 63450623 433866 0 0 9730135 6654243 153248473 112863331 28254035 5445142 0 0 0 0 78599804 63235000 0 0 0 0 0 0 0 0 0 106853839 68680142 X 46394634 0 0 0 0 44183189 46394634 44183189 153248473 112863331 X 0 1 1 X 0 X 250000 1267079 0 0 0 1517079 238503413 260367847 51303391 70516894 65867496 686559041 238753413 261634926 51303391 70516894 65867496 688076120 688076120 586711 986218 410325 1043267 308870 3335391 586711 986218 410325 1043267 308870 3335391 2539228 733097 1797350 1468394 677833 7215902 241879352 263354241 53511066 73028555 66854199 698627413 0.98490 0.987 0.00477 0.0039 X Income from investment of tax-exempt bond proceeds and miscellaneous items such a resident cable charge and vending. 0 1 0 0 0 0 1 2280 0 0 2280 0 SchC_P2B_S00_L01 Schedule C, Part II-B, Line 1 Portion of annual dues paid to the Louisiana Nurisng Home Association, a 501(c)(6) trade association, that is allocable to lobbying and other expenditures subject ot IRC Section 162(e)(i). 6526169 0 6526169 58622763 0 11106215 47516548 26366 0 2087 24279 15144014 0 7541913 7602101 6272029 0 1139796 5132233 66801330 0 0 Inv. in tax exempt entities of which CommCare Corporation is the sole member 433866 C 433866 Deposits 62571 Con & Provider License 5706789 Unamortized Bond Issuance 848718 Unamortized Loan Closing Costs 36165 6654243 66854199 71249919 -4395720 0 0 0 0 3022367 3022367 -1373353 66655235 0 0 0 0 0 66655235 0 198964 198964 66854199 65657975 0 -5591944 0 0 -5591944 71249919 0 0 0 71249919 SchD_P10_S00_L00 Schedule D, Part X Line 2: No provision for income taxes was made in the financial statements. The Internal Revenue Service has determined that the Company is a 501(c)3 organization and is exempt from income taxes. Generally accepted accounting principals require an organization to account for uncertainty in income taxes. The interpretation requires recognition and measurement of uncertain income tax positions using a "more-likely-than-not" approach. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Other reconciling items consist of prior period adjustments and to eliminate intercompany accounts. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Amount represents intercompany revenue 1 Bridge House 2755 Pan American Life Center New Orleans LA 70130 726027674 10000 Year 2 of 5 year pledge Helping Hands of Livingston 9788 Florida Boulevard Suite B Walker LA 70785 262891143 10000 book value 50 beds To donate beds for non-profit hospice. Louisiana School for Math Science and the Arts 715 University Parkway Natchitoches LA 71457 721006260 10000 To establish a speaker series in honor of deceased board member 6 0 Individuals for nurse scholarships 17 21960 0 SchI_P01_S00_L02 Schedule I, Part I, Line 2 The organization processes all amounts awarded through its accounting system in order to maintain accurate records or amounts awarded. Additionally, the organization also maintains a spreadsheets of all amounts requested, denied and rewarded which is reviewed by the board at each meeting. X 1 1 X 0 0 0 0 0 0 0 1 0 John A Stassi II 487500 0 0 0 30000 180895 0 0 0 0 517500 180895 0 Henry L Masson 130000 0 0 0 36000 180895 0 0 0 0 166000 180895 0 0 L Rene Goux 400000 0 0 0 30000 180895 0 0 0 0 430000 180895 0 0 James W Tucker 0 0 0 0 15000 0 0 0 0 0 15000 0 0 0 Pastor G Anthony Mangun 0 0 0 0 41000 0 0 0 0 0 41000 0 0 0 Dawn Harvey 104123 0 0 0 15000 0 0 0 0 0 119123 0 0 0 Jaimee L Boyd 114393 0 0 0 0 0 0 0 0 0 114393 0 0 0 George E Gardner 138555 0 0 0 0 0 0 0 0 0 138555 0 0 0 Jolie E Harris 132692 0 0 0 0 0 0 0 0 0 132692 0 0 0 Beth Willis 127864 0 0 0 0 0 0 0 0 0 127864 0 0 0 Stephanie Marriott 106982 0 0 0 0 0 0 0 0 0 106982 0 0 0 Brian Martin 106341 0 0 0 0 0 0 0 0 0 106341 0 0 0 Teresa H Dias 106571 0 0 0 0 0 0 0 0 0 106571 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a A small charter flight was used on 2 occasions to fly 4-5 individuals from the main corporate office to a branch office. Per the written policy, a cost savings analysis must be performed prior to charter travel to ensure that the benefit outweights the cost. SchJ_P01_S00_L03 Schedule J, Part I, Line 3 The Board of Directors acting as the Compensation Committee reviews the compensation of the officers on an annual basis and approves bonuses, comparing total compensation to the Hospital & healthcare Compensation Report to ensure that it is appropriate. SchJ_P01_S00_L07 Schedule J, Part I, Line 7 The Board of Directors acting as the Compensation Committee reviews the compensation of the officers on an annual basis and approves bonuses, comparing total compensation to the Hospital & Healthcare Compensation Report to ensure that it is appropriate. LPFA Revenue & Refunding Bonds 2008A 720895871 546398YB8 2008-06-24 17200000 Advance refunding 0 0 LPFA Revenue Bonds 2008B 720895871 546398YR3 2008-07-17 47500000 Redemption & construct nursing home 0 0 17200000 0 17198747 0 1253 0 0 0 1 1 1 47500000 0 0 12449314 0 0 14031269 2011 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 0 1 1 JPMorgan Chase 2014 0 0 0 0 1 1 JPMorgan Chase 2011 1 Natixis 2011 1 0 0 F990_P01_S00_L01 Form 990, Part I, Line 1 in the communties the organization serves, and by providing financial security to the residents of its facilities by retaining residents who become unable to pay. F990_P03_S00_L01 Form 990, Part III, Line 1 providing financial security to the residents of its facilities by retaining residents who become unable to pay. F990_P03_S00_L03 Form 990, Part III, Line 3 Until December 31, 2009, CommCare Corporation delegated (i) field supervision of its skilled nursing facilities to Magnolia Management Services of Louisiana, Inc. ("MMS"), Magnolia Ancillary Services, Inc. ("MAS") and Southern Magnolia LLC ("Southern Magnolia"), (ii) accounting, payroll, data processing and related services to Administrative Systems, Inc. ("ASI") and (iii) quality assurance monitoring and regulatory assistance to Provider Professional Services, Inc. ("PPS"). Each of MMS, MAS, Southern Magnolia, ASI and PPS is a wholly-owned subsidiary of Magnolia Management Corporation ("Magnolia"). Magnolia worked to achieve efficiency through cost control, knowledge and understanding of the operation of each facility under its direction, while providing quality resident care. To maintain continuity throughout the facilities it managed, Magnolia provided policy and procedure manuals to each facility for the department therein. Commencing January 1, 2010, CommCare Corporation assumed management of its skilled nursing facilities, while maintaining the principals and policies established by Magnolia. Additionally, CommCare Corporation subsidiaries formerly leased the 33 properties where its nursing facilities operated, but was notified in 2009 that the leases would not be renewed. Under the lease agreements, the leasehold improvement and equipment became property of the lessor at termination. As of December 31, 2009 CommCare Corporation's subsidiaries sold the LLC's which operated the nursing facilities to the lessor. The sales price for each LLC was equal to its equity reduced by the net book value of its fixed assets at December 31, 2009. F990_P06_S0A_L03 Form 990, Part VI, Section A, Line 3 Until December 31, 2009, CommCare Corporation delegated (i) field supervision of its skilled nursing facilities to Magnolia Management Services of Louisiana, Inc. ("MMS"), Magnolia Ancillary Services, Inc. ("MAS") and Southern Magnolia LLC ("Southern Magnolia"), (ii) accounting, payroll, data processing and related services to Administrative Systems, Inc. ("ASI") and (iii) quality assurance monitoring and regulatory assistance to Provider Professional Services, Inc. ("PPS"). Each of MMS, MAS, Southern Magnolia, ASI and PPS is a wholly-owned subsidiary of Magnolia Management Corporation ("Magnolia"). Magnolia worked to achieve efficiency through cost control, knowledge and understanding of the operation of each facility under its direction, while providing quality resident care. To maintain continuity throughout the facilities it managed, Magnolia provided policy and procedure manuals to each facility for the department therein. Commencing January 1, 2010, CommCare Corporation assumed management of its skilled nursing facilities, while maintaining the principals and policies established by Magnolia. Additionally, CommCare Corporation subsidiaries formerly leased the 33 properties where its nursing facilities operated, but was notified in 2009 that the leases would not be renewed. Under the lease agreements, the leasehold improvement and equipment became property of the lessor at termination. As of December 31, 2009 CommCare Corporation's subsidiaries sold the LLC's which operated the nursing facilities to the lessor. The sales price for each LLC was equal to its equity reduced by the net book value of its fixed assets at December 31, 2009. F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 CommCare Corporation has 2 members, each of whom is a director as well as an officer and employee of the company. F990_P06_S0A_L07a Form 990, Part VI, Section A, Line 7a In keeping with La. Rev. Stat. Title 12 Sec. 224, the company is managed by a board of six directors, three of whom are also an employee or officer. Vacancies are filled by a vote of the remaining directors. F990_P06_S0B_L11 Form 990, Part VI, Section B, Line 11 A copy of the form 990 is provided to all governing body members before filing. It is reviewed collecitvely at the board meetings closest in time to filing, where a resolution to amend or sustain is adopted. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c All Officers, members of the Board of Directors and supervisory employees 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. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 CommCare Corporation uses its sole member's Compliance Committee described as follows: The Compliance Committee's voting members include the company's CFO and 2 independent directors. This committee, with the participation of the company's independent compliance officer, reviews the annual compensation (including proposed bonuses) of the CEO, COO and the vice presidents in comparison with an annual salary comparison study (the "study") published by Hospital & Healthcare Compensation Service to ensure comparablility and appropriateness. Recommendations are submitted to the Board for ultimate approval. Affected persons who serve on the Board do not participate in deliberations regarding their own compensation. The CEO, COO and vice presidents have written employment contracts. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 CommCare Corportion makes its governing documents and Compliance Policy available upon written request. The Executive Committee of the Board of Directors assumes responsibility for oversignt of the audit of the financial statements and selection of an independent accountant. CommCare Louisiana 601 Poydras Street Suite 2755 New Orleans LA 70130 061658278 Health Care LA 501(C)3 9 N/A CommCare Mississippi 601 Poydras Street Suite 2755 New Orleans LA 70130 134206396 Health Care LA 501(C)3 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 CommCare Louisiana r 152175 CommCare Mississippi r 152175 The entity has never previously filed late, however, undertook a change in the accounting fir that prepares the audit and 990 during the filing period. The previous firm automatically filed extensions for the entity in the past. The entity reasonable believed the new accountants would both file the extensions, as well as prepare the return, however they did not due to misunderstanding. It was with reasonable cause due to miscommunication with the firm that the entity failed to file its return timely. The entity has changed its procedures to undertake filing extensions on its own and prevent recurrence of late filing.