2024-05-10T13:44:04-05:00 2023-06-30 721396621 CARR RIGGS & INGRAM LLC 3850 N CAUSEWAY BLVD 1400 METAIRIE LA 70002 990 2022-07-01 720996315 COMMCARE CORPORATION COMM 5043248950 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 ALEC LUNDBERG CHIEF FINANCIAL OFFICER 5043248950 2024-05-09 1 ALEC LUNDBERG 999009999 0 MELISSA Y DUHON CPA P01336607 5048379116 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICIA PRECHTER 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 162934507 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 3253 100 0 0 3776872 10407387 121926235 141120195 5339651 9628943 2847813 1608853 133890571 162765378 0 0 0 0 63585747 73983326 0 0 0 65406413 78070077 128992160 152053403 4898411 10711975 195058410 252091535 102179318 158171728 92879092 93919807 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 86860623 151972530 PROVISION OF RESIDENTIAL/EXENDED CARE INCLUDING REHABILITATION AND OTHER NON-ACUTE SERVICES TO THE COMMUNITIES IN WHICH IT OPERATES NURSING HOME FACILITIES. 86860623 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 262 0 1 3253 1 1 1 0 0 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 ANTHONY MANGUN CHAIRMAN OF THE BOARD 1.00 10.00 X 60000 0 0 PATRICIA M PRECHTER PRESIDENT/BOARD MEMBER 40.00 0.00 X X 84001 0 0 MICHAEL FORD BOARD MEMBER 1.00 11.00 X 36000 0 0 WAYNE R PLAISANCE BOARD MEMBER 1.00 2.00 X 36000 0 0 DAWN HARVEY PSARELLIS SECRETARY (NON-VOTING) 40.00 0.00 X 0 385471 19225 ANDREW ST PIERRE ADMINISTRATOR 40.00 0.00 X 174914 0 25239 HOWARD SADLER ADMINISTRATOR 40.00 0.00 X 191422 0 20844 KOREY W LANDRY ADMINISTRATOR 40.00 0.00 X 187757 0 23683 AIESHA CLAY LPN 40.00 0.00 X 186091 0 12158 JAMES I MATHEWS ADMINISTRATOR 40.00 0.00 X 173378 0 24207 1129563 385471 125356 43 0 1 0 DONAHUE FAVRET CONTRACTORS INC 3030 CAUSEWAY APPROACH MANDEVILLE LA 70448 BUILDING CONTRACTOR 10345672 HEALTHPRO HERITAGE LLC PO BOX 69268 BALTIMORE MD 21264 THERAPY SERVICES 8217427 NURSE'S DIRECT LLC 201 RUE IBERVILLE SUITE 304 LAFAYETTE LA 70508 AGENCY FOR NURSES 1213800 KUSTOM US INC 640 E STATE ROAD 434 SUITE 1000 LONGWOOD FL 32750 CONTRACTOR 1145037 SOUTHERN MEDICAL STAFFING LLC 1500 METRO DR ALEXANDRIA LA 71301 AGENCY FOR NURSES 1139601 5 10407387 10407387 PATIENT SERVICES REVENUE 623000 141120195 141120195 141120195 385461 385461 9412611 169129 9243482 9243482 9243482 MANAGEMENT FEE INCOME 623000 753991 753991 INDEPENDENT LIVING 623000 240553 240553 MISCELLANEOUS 623000 214652 214652 399657 399657 1608853 162765378 151972530 0 385461 234001 234001 63132475 45000175 18132300 895192 649708 245484 4893741 3863676 1030065 4827917 3486094 1341823 10550652 10550652 315050 315050 799233 799233 1694658 1694658 172844 172844 1607260 944088 663172 2487665 2487665 12928131 12928131 283552 6592 276960 214920 978 213942 3734551 3734551 5555866 3991451 1564415 1245248 1245248 ANCILLARY PATIENT SERVI 14103983 8629037 5474946 MEDICAL SUPPLIES 8071567 8009406 62161 PROVIDER FEES 5999031 5999031 DIETARY & OTHER SUPPLIE 4759751 4759751 3546115 1520636 2025479 152053403 86860623 65192780 0 13573640 7443092 1574768 1006923 16265229 17253483 27211787 27211787 475 1028450 2848721 174104849 38010785 97670579 136094064 8248991 5135838 26001382 47591195 3483109 7506432 195058410 252091535 26011572 11729647 63947056 120522407 12220690 11976264 0 13943410 102179318 158171728 X 92879092 93919807 92879092 93919807 195058410 252091535 X 10711975 1885532 -11556792 X X 0 1 X 1 0 X 4207110 14886363 3776873 10407387 33277733 97450330 96541051 100344561 121926235 141120195 557382372 97450330 100748161 115230924 125703108 151527582 590660105 0 0 0 590660105 333311 560009 1079576 1064655 385461 3423012 129808 134384 135753 16368 416313 463119 694393 1215329 1081023 385461 3839325 322195 838728 622037 2369715 1608853 5761528 98235644 102281282 117068290 129153846 153521896 600260958 0.98400 0.98350 0.00640 0.00710 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 322,195. 2019 AMOUNT: $ 838,728. 2020 AMOUNT: $ 622,037. 2021 AMOUNT: $ 2,369,715. 2022 AMOUNT: $ 1,608,853. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11944608 11944608 130363538 20893098 109470440 17397 56 17341 16682267 6995251 9687016 15097039 10122380 4974659 136094064 LEASE LIABLITY 4887899 INTERCOMPANY PAYABLES 9055511 13943410 X PART X, LINE 2: 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 $355673 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. X X X X X 0 0 0 0 0 0 0 1 0 DAWN HARVEY PSARELLIS SECRETARY (NON-VOTING) 0 261096 0 124375 0 0 0 0 0 19225 0 404696 0 0 HOWARD SADLER ADMINISTRATOR 154589 0 36833 0 0 0 0 0 20844 0 212266 0 0 0 KOREY W LANDRY ADMINISTRATOR 154544 0 33213 0 0 0 0 0 23683 0 211440 0 0 0 ANDREW ST PIERRE ADMINISTRATOR 137389 0 37525 0 0 0 0 0 25239 0 200153 0 0 0 AIESHA CLAY LPN 186091 0 0 0 0 0 0 0 12158 0 198249 0 0 0 JAMES I MATHEWS ADMINISTRATOR 140854 0 32524 0 0 0 0 0 24207 0 197585 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 7 MERIT BONUSES AT THE DISCRETION OF MANAGEMENT AND BOARD OF DIRECTORS. 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 $753,991 FOR THE YEAR ENDED JUNE 30, 2023, 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 XI, LINE 9: DISTRIBUTIONS TO SUBSIDIARIES -6,626,884. MINORITY INTEREST IN CONTROLLED SUBSIDIARIES -4,929,908. 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 COMMCARE CATAHOULA 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874225752 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE CENTER POINT 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874308659 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE EBR 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874187856 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE OUACHITA 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874277180 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE RAPIDES 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874251159 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE BRHC 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874173586 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 CHATEAU DE NOTRE DAME FACILITIES CORP 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 813960386 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 OUR LADY OF WISDOM FACILITY CORP 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 814274508 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE SLIDELL 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 932805943 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 COMMCARE ST TAMMANY 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 932791289 MAINTAINING A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 1 CCC PHARMACY LLC DBA FUSIONCARE PHARMACY 180 WINDERMERE BLVD ALEXANDRIA LA 71303 271847235 PHARMACY SALES LA RELATED 0 0 POST ACUTE HOLDINGS LLC 3330 N CAUSEWAY APPROACH METAIRIE LA 70002 884251810 HOSPICE AND HOME HEALTH LA RELATED 0 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 1 1 1 1 0 0 0 0 0 1 0 1 0 1 0 0 1 1 COMMCARE LOUISIANA O 433472 CASH - FAIR MARKET VALUE COMMCARE AVOYELLES K 857000 CASH - FAIR MARKET VALUE COMMCARE AVOYELLES E 1387596 CASH - FAIR MARKET VALUE COMMCARE TANGIPAHOA D 168089 CASH - FAIR MARKET VALUE COMMCARE LOUISIANA D 342045 CASH - FAIR MARKET VALUE COMMCARE LOUISIANA B 4249286 CASH - FAIR MARKET VALUE COMMCARE MANAGEMENT CORPORATION M 11071913 CASH - FAIR MARKET VALUE COMMCARE NATCHITOCHES D 2285085 CASH - FAIR MARKET VALUE COMMCARE TANGIPAHOA K 1500000 CASH - FAIR MARKET VALUE DIGNITY CARE B 1902600 CASH - FAIR MARKET VALUE COMMCARE NATCHITOCHES C 116713 CASH - FAIR MARKET VALUE COMMCARE EBR D 1988886 CASH - FAIR MARKET VALUE COMMCARE CENTER POINT E 6038808 CASH - FAIR MARKET VALUE COMMCARE OUACHITA E 1753566 CASH - FAIR MARKET VALUE COMMCARE TANGIPAHOA C 1349639 CASH - FAIR MARKET VALUE COMMCARE MANAGEMENT CORPORATION C 1109893 CASH - FAIR MARKET VALUE COMMCARE NATCHITOCHES K 417098 CASH - FAIR MARKET VALUE COMMCARE CATAHOULA E 4900732 CASH - FAIR MARKET VALUE COMMCARE CATAHOULA K 435000 CASH - FAIR MARKET VALUE COMMCARE EBR K 438000 CASH - FAIR MARKET VALUE COMMCARE CENTER POINT K 691000 CASH - FAIR MARKET VALUE COMMCARE OUACHITA K 594000 CASH - FAIR MARKET VALUE OUR LADY OF WISDOM K 66864 CASH - FAIR MARKET VALUE OUR LADY OF WISDOM D 140573 CASH - FAIR MARKET VALUE CHATEAU DE NOTRE DAME FACILITIES CORPORATION K 169403 CASH - FAIR MARKET VALUE CHATEAU DE NOTRE DAME FACILITIES CORPORATION D 144836 CASH - FAIR MARKET VALUE