ST JAMES PLACE OF BATON ROUGE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ST JAMES PLACE OF BATON ROUGE (EIN 72-0887915)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202413209349303111
- Schema version
- 2023v5.1
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T07:47:04-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 227 WEST TRADE STREET SUITE 800 | AddressLine1Txt |
| City | CHARLOTTE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 720887915 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST JAMES PLACE OF BATON ROUGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STJA | BusinessNameControlTxt |
| Phone | 2252154500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 LEE DRIVE | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70808 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS J MELANCON | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2252154500 | PhoneNum |
| Signature | 2024-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHERINE A WARLICK | PreparerPersonNm |
| PTIN | P02065266 | PTIN |
| Phone | 7049985200 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD J WAGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 LEE DRIVE | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70808 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,287,030 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.STJAMESPLACE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | A PREMIER CONTINUING CARE RETIREMENT COMMUNITY PROVIDING THE HIGHEST POSSIBLE QUALTIY OF LIFE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 498 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $778,891 | PYContributionsGrantsAmt |
| CY Contributions Grants | $432,682 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,784,384 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,204,558 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$51,083 | PYInvestmentIncomeAmt |
| CY Investment Income | -$564,103 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $27,512,192 | PYTotalRevenueAmt |
| CY Total Revenue | $30,073,137 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $82,359 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $77,073 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,026,454 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,513,989 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,583,571 | PYOtherExpensesAmt |
| CY Other Expenses | $16,572,602 | CYOtherExpensesAmt |
| PY Total Expenses | $28,692,384 | PYTotalExpensesAmt |
| CY Total Expenses | $31,163,664 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,180,192 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,090,527 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $71,570,566 | TotalAssetsBOYAmt |
| Total Assets EOY | $75,345,099 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $106,343,910 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $110,049,449 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$34,773,344 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$34,704,350 | NetAssetsOrFundBalancesEOYAmt |
| Mission | A PREMIER CONTINUING CARE RETIREMENT COMMUNITY PROVIDING THE HIGHEST POSSIBLE QUALITY OF LIFE AND HEALTH SERVICES WITH A PROFESSIONAL, COMPASSIONATE STAFF; SPONSORED BY THE EPOSCOPAL CHURCH AND OPEN TO ALL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $27,085,987 | ExpenseAmt |
| Grant | $77,073 | GrantAmt |
| Revenue | $30,204,558 | RevenueAmt |
| Desc | CONTINUING CARE CENTER- THE FACILITY MAINTAINS RESIDENTIAL APARTMENTS & A NURSING CARE CENTER FOR RESIDENTS. SERVICES PROVIDED INCLUDE HOUSEKEEPING, TRANSPORTATION, FOOD SERVICE AND HEALTH CARE. | Desc |
| Total Program Service Expenses | $27,085,987 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | Yes (1) | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 152 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 498 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOM MELANCON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2252154603 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 LEE DRIVE | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70808 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| RICHARD WAGER | ||||||||
| PRESIDENT, CEO | 40.00 | 0.50 | Yes (X) | Yes (X) | $375,037 | $0 | $15,753 | |
| NANETTE NOLAND | ||||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| STEVE JACKSON | ||||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| LUCIUS BUTTS | ||||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| KIM SANGARI | ||||||||
| SEC / TREASURER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| DAVID WARRINGTON | ||||||||
| CHAIRMAN | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN F SMITH | ||||||||
| VICE CHAIRMAN | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CHRIS DUNCAN | ||||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| BISHOP SHANNON DUCKWORTH | ||||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| JAMES PELTON | ||||||||
| SJP RESIDENT REPRESENTATIVE | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| RALPH BENDER | ||||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| GEORGE KURZ | ||||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| LINDA GIBSON | ||||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| THOM MELANCON | ||||||||
| SR. VICE PRESIDENT, CFO | 40.00 | Yes (X) | $202,456 | $0 | $8,762 | |||
| JUDY PERRY | ||||||||
| DIRECT OF SALES | 40.00 | $131,584 | $0 | $11,853 | Yes (X) | |||
| ANN HONORE | ||||||||
| SALES COUNSELOR | 40.00 | $125,520 | $0 | $3,323 | Yes (X) | |||
| ANTHONY GAUDIANO | ||||||||
| DINING SERVICE DIRECTOR | 40.00 | $116,910 | $0 | $4,056 | Yes (X) | |||
| KEVIN CHEATHAM | ||||||||
| DIRECTOR OF BUILDING AND GROUNDS | 40.00 | $108,944 | $0 | $5,929 | Yes (X) | |||
| AMY NELSON | ||||||||
| ASSISTED LIVING DIRECTOR | 40.00 | $108,748 | $0 | $6,807 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,169,199 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $56,483 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHARLES CARTER CONSTRUCTION CO | |||||
| 1565 CHOCTAW DRIVE | BATON ROUGE | LA | 70805 | CONSTRUCTION CONTRACTOR | $6,378,209 |
| HOSPITAL HOUSEKEEPING SYSTEMS | |||||
| 216 EAST 4TH STREET | AUSTIN | TX | 78701 | HOUSEKEEPING SERVICES | $1,212,127 |
| LOVE & COMPANY | |||||
| 7490 NEW TECHNOLOGY WAY | FREDERICK | MD | 21703 | MARKETING CONSULTANT | $787,266 |
| ROTOLO CONSULTANTS INCDBA RCI | |||||
| 38001 BROWNSVILLAGE ROAD | SLIDELL | LA | 70460 | LANDSCAPE CONTRACTOR | $603,934 |
| TRITON HEALTHCARE INC | |||||
| 8128 FLORIDA BLVD | DENHAM SPRINGS | LA | 70726 | HEALTHCARE PROVIDER | $527,684 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 13 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $419,186 | RelatedOrganizationsAmt |
| All Other Contributions | $13,496 | AllOtherContributionsAmt |
| Noncash Contributions | $13,496 | NoncashContributionsAmt |
| Total Contributions | $432,682 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT REVENUE | 623000 | $15,560,992 | $15,560,992 |
| HEALTH CARE COMMUNITY | 623000 | $5,611,445 | $5,611,445 |
| ASSISTED LIVING SERVIC | 623000 | $4,682,949 | $4,682,949 |
| HIGHLAND COURT NURSING | 623000 | $2,178,910 | $2,178,910 |
| HOME COMPANION SERVICE | 623000 | $2,170,262 | $2,170,262 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,204,558 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $649,790 | TotalRevenueColumnAmt |
| Exclusion | $649,790 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $279,552 | SecuritiesAmt |
| Other | $934,341 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$279,552 | SecuritiesAmt |
| Other | -$934,341 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,213,893 | TotalRevenueColumnAmt |
| Exclusion | -$1,213,893 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,073,137 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,204,558 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$564,103 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,073 | TotalAmt |
| Program Services | $77,073 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $684,840 | TotalAmt |
| Management And General | $684,840 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,977,314 | TotalAmt |
| Program Services | $10,784,304 | ProgramServicesAmt |
| Management And General | $1,193,010 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,868 | TotalAmt |
| Program Services | $99,753 | ProgramServicesAmt |
| Management And General | $27,115 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $728,825 | TotalAmt |
| Program Services | $573,052 | ProgramServicesAmt |
| Management And General | $155,773 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $996,142 | TotalAmt |
| Program Services | $783,233 | ProgramServicesAmt |
| Management And General | $212,909 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,048 | TotalAmt |
| Management And General | $29,048 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,366 | TotalAmt |
| Management And General | $83,366 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,966 | TotalAmt |
| Management And General | $12,966 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $862,551 | TotalAmt |
| Management And General | $862,551 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,635 | TotalAmt |
| Management And General | $65,635 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,211 | TotalAmt |
| Management And General | $244,211 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,535 | TotalAmt |
| Management And General | $48,535 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,022 | TotalAmt |
| Management And General | $8,022 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,742 | TotalAmt |
| Management And General | $41,742 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,495,907 | TotalAmt |
| Program Services | $3,446,781 | ProgramServicesAmt |
| Management And General | $49,126 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,575,956 | TotalAmt |
| Program Services | $3,525,705 | ProgramServicesAmt |
| Management And General | $50,251 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,266 | TotalAmt |
| Management And General | $44,266 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PLANT | $2,350,790 | $2,350,790 |
| RESIDENT SERVICES | $2,283,159 | $2,283,159 |
| DINING SERVICES | $1,867,254 | $1,867,254 |
| ENVIRONMENTAL SERVICES | $1,294,883 | $1,294,883 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,311 | TotalAmt |
| Management And General | $264,311 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,163,664 | TotalAmt |
| Program Services | $27,085,987 | ProgramServicesAmt |
| Management And General | $4,077,677 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,276,074 | BOYAmt |
| EOY | $6,611,067 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $275,686 | BOYAmt |
| EOY | $267,574 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $261,309 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $718,440 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $97,482,327 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $55,773,615 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,335,880 | BOYAmt |
| EOY | $41,708,712 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,685,989 | BOYAmt |
| EOY | $12,873,079 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,996,937 | BOYAmt |
| EOY | $12,904,918 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,570,566 | BOYAmt |
| EOY | $75,345,099 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,256,934 | BOYAmt |
| EOY | $3,451,461 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,403,738 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,744,241 | BOYAmt |
| EOY | $54,424,392 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,939,972 | BOYAmt |
| EOY | $1,671,015 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,402,763 | BOYAmt |
| EOY | $49,098,843 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,343,910 | BOYAmt |
| EOY | $110,049,449 | 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 | -$36,232,042 | BOYAmt |
| EOY | -$35,963,468 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,458,698 | BOYAmt |
| EOY | $1,259,118 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$34,773,344 | BOYAmt |
| EOY | -$34,704,350 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,570,566 | BOYAmt |
| EOY | $75,345,099 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,090,527 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,315,128 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$155,607 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $59,286 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,771,764 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $275,024 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $778,891 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $432,682 | CurrentTaxYearAmt |
| Total | $4,317,647 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,653,516 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,252,877 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,660,516 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,784,384 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,204,558 | CurrentTaxYearAmt |
| Total | $133,555,851 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,712,802 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,024,641 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,935,540 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,563,275 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,637,240 | CurrentTaxYearAmt |
| Total | $137,873,498 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $137,873,498 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $309,479 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $248,578 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $210,295 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $217,067 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $649,790 | CurrentTaxYearAmt |
| Total | $1,635,209 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $309,479 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $248,578 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $210,295 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $217,067 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $649,790 | CurrentTaxYearAmt |
| Total | $1,635,209 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,022,281 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,273,219 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,145,835 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,780,342 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,287,030 | CurrentTaxYearAmt |
| Total | $139,508,707 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98830 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99100 | PublicSupportPY509Pct |
| Investment Income CY | 0.01170 | InvestmentIncomeCYPct |
| Investment Income PY | 0.90000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,268,255 | BeginningYearBalanceAmt |
| Contributions | $1,030 | ContributionsAmt |
| Investment Earnings Or Losses | $130,980 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $24,186 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $11,948 | AdministrativeExpensesAmt |
| End Year Balance | $1,364,131 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,395,591 | BeginningYearBalanceAmt |
| Contributions | $5,315 | ContributionsAmt |
| Investment Earnings Or Losses | -$120,633 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $12,017 | AdministrativeExpensesAmt |
| End Year Balance | $1,268,255 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,182,004 | BeginningYearBalanceAmt |
| Contributions | $7,687 | ContributionsAmt |
| Investment Earnings Or Losses | $221,921 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,374 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $11,647 | AdministrativeExpensesAmt |
| End Year Balance | $1,395,591 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,092,395 | BeginningYearBalanceAmt |
| Contributions | $11,150 | ContributionsAmt |
| Investment Earnings Or Losses | $106,356 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$17,840 | GrantsOrScholarshipsAmt |
| Administrative Expenses | -$10,057 | AdministrativeExpensesAmt |
| End Year Balance | $1,182,004 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $970,972 | BeginningYearBalanceAmt |
| Contributions | $6,050 | ContributionsAmt |
| Investment Earnings Or Losses | $141,918 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $17,480 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $8,705 | AdministrativeExpensesAmt |
| End Year Balance | $1,092,395 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.39000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.51000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.10000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,767,226 | OtherCostOrOtherBasisAmt |
| Book Value | $2,767,226 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $72,076,435 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,266,620 | DepreciationAmt |
| Book Value | $32,809,815 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,086,181 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,045,142 | DepreciationAmt |
| Book Value | $41,039 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,552,485 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,461,853 | DepreciationAmt |
| Book Value | $6,090,632 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $41,708,712 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FIXED INCOME SECURITIES AND CASH INVESTMENTS | Desc |
| Book Value | $12,873,079 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $12,873,079 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (8 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ASSETS HELD BY TRUSTEES | $4,798,862 |
| ESTIMATED THIRD PARTY SETTLEMENT | $275,667 |
| PREPAID EXPENSES AND OTHER CURRENT ASSETS | $859,824 |
| ESCROW FUNDS FOR CERTAIN DEPOSITS | $1,805,750 |
| CONSTRUCTION IN PROGRESS | $1,243,448 |
| NET DEFERRED FINANCING COSTS | $1,797,451 |
| INTEREST IN NET ASSETS - ST. JAMES PLACE OF BATON ROUGE FOUNDATION | $1,965,962 |
| RIGHT OF USE ASSET | $157,954 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,904,918 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| RIGHT OF USE LIAIBILITY | $157,954 |
| DEPOSITS | $4,890 |
| UNEARNED ENTRANCE FEES | $48,935,999 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $49,098,843 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE PURPOSE OF THE RESIDENCY ENDOWMENT FUND IS TO PROVIDE FINANCIAL ASSISTANCE TO SJP RESIDENTS. |
| PART X, LINE 2: | THE ORGANIZATION AND THE FOUNDATION HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS NONPROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION AND THE FOUNDATION FILE AS TAX-EXEMPT ORGANIZATIONS. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE TAX EXEMPT STATUS OF THE ORGANIZATION AND THE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY SIGNIFICANT ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST JAMES PLACE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 LEE DRIVE | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70808 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 582198010 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $77,073 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | TRANSFER OF FUNDS | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SJP GRANTS FUNDS TO THE SJP-FOUNDATION VIA CASH TRANSFERS. THE FOUNDATION REPORTS ON ALL FUND USAGE TO SJP GOVERNANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD WAGER | ||||||||||||||
| PRESIDENT, CEO | $302,729 | $0 | $32,500 | $0 | $39,808 | $0 | $5,192 | $0 | $10,561 | $0 | $390,790 | $0 | $0 | $0 |
| THOM MELANCON | ||||||||||||||
| SR. VICE PRESIDENT, CFO | $180,733 | $0 | $6,250 | $0 | $15,473 | $0 | $4,981 | $0 | $3,781 | $0 | $211,218 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE ORGANIZATION PROVIDED CITY CLUB DUES TO THE CEO. |
| PART I, LINE 3 | THE CHAIRMAN OF THE BOARD HAS THIS PROCESS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUISIANA LOCAL GOVERNMENT ENVIRONMENTAL FACILITIES AND COMMUNITIES DEVELOP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 721416168 | BondIssuerEIN |
| CUSIP | 546282H72 | CUSIPNum |
| Bond Issued | 2015-03-25 | BondIssuedDt |
| Issue Price | $56,901,202 | IssuePriceAmt |
| Purpose | REFUND PRIOR ISSUE, FUND RESERVES, FUND CAP EX, AND FUND ISSUANCE COST | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,541,202 | RetiredAmt |
| Total Proceeds | $56,901,202 | TotalProceedsAmt |
| In Reserve Fund | $4,592,850 | InReserveFundAmt |
| Issuance Costs From Proceeds | $1,133,900 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $2,584,014 | CapitalExpendituresAmt |
| Other Spent Proceeds | $48,590,438 | OtherSpentProceedsAmt |
| Substantial Completion | 2015 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00630 | PrivateBusUseByOthersPct |
| Total Private Business Use | 0.00630 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DATE REBATE COMPUTATION PERFORMED | ISSUER NAME: LOUISIANA LOCAL GOVERNMENT ENVIRONMENTAL FACILITIES AND COMMUN DATE THE REBATE COMPUTATION WAS PERFORMED: 09/01/2023 |
| SCHEDULE K, PART II, PROCEEDS EXPLANATION | VARIANCE DUE TO ROUNDING. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (4 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| JOHN NOLAND | |||||||
| FORMER BD MEMBER | CAPITAL | Yes (X) | $257,916 | $180,540 | 0 | Yes (1) | Yes (1) |
| NANETTE NOLAND | |||||||
| BOARD MEMBER | CAPITAL | Yes (X) | $257,916 | $180,540 | 0 | Yes (1) | Yes (1) |
| ST JAMES EPISCOPAL CHURCH | |||||||
| SPONSORING ORGANIZATION | CAPITAL | Yes (X) | $250,000 | $175,000 | 0 | Yes (1) | Yes (1) |
| THE POWELL GROUP | |||||||
| OWNED BY BD MEMBER | CAPITAL | Yes (X) | $1,621,334 | $1,134,935 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,671,015 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COCKFIELD JACKSON ARCHITECTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | OWNED BY BD MEMBER | RelationshipDescriptionTxt |
| Transaction | $436,861 | TransactionAmt |
| Transaction | ARCHITECT FEES | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE FINANCE COMMITTEE (CONSISTING OF SIX GOVERNING BODY MEMBERS AND THE CFO) APPROVES QUARTERLY FINANCIAL STATEMENT POSTING TO EMMA. |
| FORM 990, PART VI, SECTION A, LINE 2 | DAVID WARRINGTON AND NANETTE NOLAND HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE VESTRY OF ST. JAMES EPISCOPAL CHURCH APPROVES THE ORGANIZATION'S BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE COMPLETED FORM 990 PREPARED BY CLA IS REVIEWED BY THE GOVERNING BODY AND SIGNED BY THE CHIEF FINANCIAL OFFICER. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST IS ADDRESSED ANNUALLY AT A BOARD MEETING. ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS AT BOARD MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CHAIRMAN OF THE BOARD HAS THIS PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 18 | RETURNS ARE AVAILABE ON GUIDESTAR AND BY REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE FILED WITH REGULATORY AGENCIES AS REQUIRED. ALSO, THEY ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE FILED ON ELECTRONIC MUNICIPAL MARKET ACCESS. |
| FORM 990, PART XI, LINE 9: | CHANGE IN INTEREST IN NET ASSETS OF ST. JAMES PLACE FOUNDATION -155,607. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST JAMES PLACE OF BATON ROUGE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 LEE DR | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70808 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582198010 | EIN |
| Primary Activities | TO PROVIDE SUPPORT TO THE MISSION OF ST. JAMES PLACE | PrimaryActivitiesTxt |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST JAMES PLACE OF BATON ROUGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| 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 | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | 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 | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | 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 |
|---|---|---|
| ST JAMES PLACE OF BATON ROUGE FOUNDATION | ||
| B | $77,073 | CHOICE ACCOUNT TRANSFERS |
| ST JAMES PLACE OF BATON ROUGE FOUNDATION | ||
| C | $419,186 | BENEVOLENCE AND CAPITAL PROJECTS |
| ST JAMES PLACE OF BATON ROUGE FOUNDATION | ||
| L | $96,632 | SALARIES |