2024-11-15T07:47:04-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2023-01-01 720887915 ST JAMES PLACE OF BATON ROUGE STJA 2252154500 333 LEE DRIVE BATON ROUGE LA 70808 THOMAS J MELANCON CFO 2252154500 2024-11-14 1 1 KATHERINE A WARLICK P02065266 7049985200 2024-11-14 2023 2024-10-15 13:58:12Z RICHARD J WAGER 333 LEE DRIVE BATON ROUGE LA 70808 31287030 0 X WWW.STJAMESPLACE.ORG X 1980 LA A PREMIER CONTINUING CARE RETIREMENT COMMUNITY PROVIDING THE HIGHEST POSSIBLE QUALTIY OF LIFE. 13 10 498 200 0 0 778891 432682 26784384 30204558 -51083 -564103 0 0 27512192 30073137 82359 77073 0 0 13026454 14513989 0 0 0 15583571 16572602 28692384 31163664 -1180192 -1090527 71570566 75345099 106343910 110049449 -34773344 -34704350 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. 0 0 27085987 77073 30204558 CONTINUING CARE CENTER- THE FACILITY MAINTAINS RESIDENTIAL APARTMENTS & A NURSING CARE CENTER FOR RESIDENTS. SERVICES PROVIDED INCLUDE HOUSEKEEPING, TRANSPORTATION, FOOD SERVICE AND HEALTH CARE. 27085987 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 1 1 0 0 1 152 0 498 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 10 1 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X THOM MELANCON 2252154603 333 LEE DRIVE BATON ROUGE LA 70808 RICHARD WAGER PRESIDENT, CEO 40.00 0.50 X X 375037 0 15753 NANETTE NOLAND MEMBER 0.50 X 0 0 0 STEVE JACKSON MEMBER 0.50 X 0 0 0 LUCIUS BUTTS MEMBER 0.50 X 0 0 0 KIM SANGARI SEC / TREASURER 0.50 X 0 0 0 DAVID WARRINGTON CHAIRMAN 0.50 X X 0 0 0 JOHN F SMITH VICE CHAIRMAN 0.50 X X 0 0 0 CHRIS DUNCAN MEMBER 0.50 X 0 0 0 BISHOP SHANNON DUCKWORTH MEMBER 0.50 X 0 0 0 JAMES PELTON SJP RESIDENT REPRESENTATIVE 0.50 X 0 0 0 RALPH BENDER MEMBER 0.50 X 0 0 0 GEORGE KURZ MEMBER 0.50 X 0 0 0 LINDA GIBSON MEMBER 0.50 X 0 0 0 THOM MELANCON SR. VICE PRESIDENT, CFO 40.00 X 202456 0 8762 JUDY PERRY DIRECT OF SALES 40.00 X 131584 0 11853 ANN HONORE SALES COUNSELOR 40.00 X 125520 0 3323 ANTHONY GAUDIANO DINING SERVICE DIRECTOR 40.00 X 116910 0 4056 KEVIN CHEATHAM DIRECTOR OF BUILDING AND GROUNDS 40.00 X 108944 0 5929 AMY NELSON ASSISTED LIVING DIRECTOR 40.00 X 108748 0 6807 1169199 0 56483 9 0 1 0 CHARLES CARTER CONSTRUCTION CO 1565 CHOCTAW DRIVE BATON ROUGE LA 70805 CONSTRUCTION CONTRACTOR 6378209 HOSPITAL HOUSEKEEPING SYSTEMS 216 EAST 4TH STREET AUSTIN TX 78701 HOUSEKEEPING SERVICES 1212127 LOVE & COMPANY 7490 NEW TECHNOLOGY WAY FREDERICK MD 21703 MARKETING CONSULTANT 787266 ROTOLO CONSULTANTS INCDBA RCI 38001 BROWNSVILLAGE ROAD SLIDELL LA 70460 LANDSCAPE CONTRACTOR 603934 TRITON HEALTHCARE INC 8128 FLORIDA BLVD DENHAM SPRINGS LA 70726 HEALTHCARE PROVIDER 527684 13 419186 13496 13496 432682 RESIDENT REVENUE 623000 15560992 15560992 HEALTH CARE COMMUNITY 623000 5611445 5611445 ASSISTED LIVING SERVIC 623000 4682949 4682949 HIGHLAND COURT NURSING 623000 2178910 2178910 HOME COMPANION SERVICE 623000 2170262 2170262 30204558 649790 649790 279552 934341 -279552 -934341 -1213893 -1213893 30073137 30204558 0 -564103 77073 77073 684840 684840 11977314 10784304 1193010 126868 99753 27115 728825 573052 155773 996142 783233 212909 29048 29048 83366 83366 12966 12966 862551 862551 65635 65635 244211 244211 48535 48535 8022 8022 41742 41742 3495907 3446781 49126 3575956 3525705 50251 44266 44266 PLANT 2350790 2350790 RESIDENT SERVICES 2283159 2283159 DINING SERVICES 1867254 1867254 ENVIRONMENTAL SERVICES 1294883 1294883 264311 264311 31163664 27085987 4077677 0 10276074 6611067 275686 267574 0 0 261309 0 718440 97482327 55773615 36335880 41708712 11685989 12873079 12996937 12904918 71570566 75345099 4256934 3451461 0 1403738 54744241 54424392 1939972 1671015 45402763 49098843 106343910 110049449 X -36232042 -35963468 1458698 1259118 -34773344 -34704350 71570566 75345099 X -1090527 1315128 -155607 X 0 1 X 1 0 X 59286 2771764 275024 778891 432682 4317647 26653516 25252877 24660516 26784384 30204558 133555851 26712802 28024641 24935540 27563275 30637240 137873498 0 0 0 137873498 309479 248578 210295 217067 649790 1635209 309479 248578 210295 217067 649790 1635209 27022281 28273219 25145835 27780342 31287030 139508707 0.98830 0.99100 0.01170 0.90000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1268255 1030 130980 24186 11948 1364131 1395591 5315 -120633 12017 1268255 1182004 7687 221921 4374 11647 1395591 1092395 11150 106356 -17840 -10057 1182004 970972 6050 141918 17480 8705 1092395 0.39000 0.51000 0.10000 0 1 1 2767226 2767226 72076435 39266620 32809815 1086181 1045142 41039 21552485 15461853 6090632 41708712 FIXED INCOME SECURITIES AND CASH INVESTMENTS 12873079 C 12873079 ASSETS HELD BY TRUSTEES 4798862 ESTIMATED THIRD PARTY SETTLEMENT 275667 PREPAID EXPENSES AND OTHER CURRENT ASSETS 859824 ESCROW FUNDS FOR CERTAIN DEPOSITS 1805750 CONSTRUCTION IN PROGRESS 1243448 NET DEFERRED FINANCING COSTS 1797451 INTEREST IN NET ASSETS - ST. JAMES PLACE OF BATON ROUGE FOUNDATION 1965962 RIGHT OF USE ASSET 157954 12904918 RIGHT OF USE LIAIBILITY 157954 DEPOSITS 4890 UNEARNED ENTRANCE FEES 48935999 49098843 X 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. 1 ST JAMES PLACE FOUNDATION 333 LEE DRIVE BATON ROUGE LA 70808 582198010 501(C)(3) 77073 0 TRANSFER OF FUNDS 1 PART I, LINE 2: SJP GRANTS FUNDS TO THE SJP-FOUNDATION VIA CASH TRANSFERS. THE FOUNDATION REPORTS ON ALL FUND USAGE TO SJP GOVERNANCE. X 1 1 X 0 0 0 0 0 0 0 0 0 RICHARD WAGER PRESIDENT, CEO 302729 0 32500 0 39808 0 5192 0 10561 0 390790 0 0 0 THOM MELANCON SR. VICE PRESIDENT, CFO 180733 0 6250 0 15473 0 4981 0 3781 0 211218 0 0 0 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. A LOUISIANA LOCAL GOVERNMENT ENVIRONMENTAL FACILITIES AND COMMUNITIES DEVELOP 721416168 546282H72 2015-03-25 56901202 REFUND PRIOR ISSUE, FUND RESERVES, FUND CAP EX, AND FUND ISSUANCE COST 0 0 0 A 2541202 56901202 4592850 1133900 2584014 48590438 2015 1 0 1 1 A 0 1 1 1 0 0.00630 0.00630 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 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. JOHN NOLAND FORMER BD MEMBER CAPITAL X 257916 180540 0 1 1 NANETTE NOLAND BOARD MEMBER CAPITAL X 257916 180540 0 1 1 ST JAMES EPISCOPAL CHURCH SPONSORING ORGANIZATION CAPITAL X 250000 175000 0 1 1 THE POWELL GROUP OWNED BY BD MEMBER CAPITAL X 1621334 1134935 0 1 1 1671015 COCKFIELD JACKSON ARCHITECTS OWNED BY BD MEMBER 436861 ARCHITECT FEES 0 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. ST JAMES PLACE OF BATON ROUGE FOUNDATION 333 LEE DR BATON ROUGE LA 70808 582198010 TO PROVIDE SUPPORT TO THE MISSION OF ST. JAMES PLACE LA 501(C)(3) LINE 12A, I ST JAMES PLACE OF BATON ROUGE 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 ST JAMES PLACE OF BATON ROUGE FOUNDATION B 77073 CHOICE ACCOUNT TRANSFERS ST JAMES PLACE OF BATON ROUGE FOUNDATION C 419186 BENEVOLENCE AND CAPITAL PROJECTS ST JAMES PLACE OF BATON ROUGE FOUNDATION L 96632 SALARIES