2025-10-28T15:43:14-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 720887915 ST JAMES PLACE OF BATON ROUGE STJA 2252154500 333 LEE DRIVE BATON ROUGE LA 70808 THOMAS J MELANCON CFO/SENIOR VP 2252154500 2025-10-24 1 1 KATHERINE A WARLICK P02065266 7049985200 2025-10-24 2024 2025-03-06 01:10:19Z RICHARD J WAGER 333 LEE DRIVE BATON ROUGE LA 70808 33584557 0 X WWW.STJAMESPLACE.ORG X 1980 LA A PREMIER CONTINUING CARE RETIREMENT COMMUNITY PROVIDING THE HIGHEST POSSIBLE QUALTIY OF LIFE. 13 10 459 275 0 0 432682 326685 30204558 32331491 -564103 816454 0 -152134 30073137 33322496 77073 68855 0 0 14513989 15533512 0 0 295468 16572602 17569060 31163664 33171427 -1090527 151069 75345099 78860078 110049449 112601272 -34704350 -33741194 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 28889787 68855 32331491 CONTINUING CARE CENTER- THE FACILITY MAINTAINS RESIDENTIAL APARTMENTS & A NURSING CARE CENTER FOR RESIDENTS. SERVICES PROVIDED INCLUDE HOUSEKEEPING, TRANSPORTATION, FOOD SERVICE AND HEALTH CARE. 28889787 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 1 153 0 1 459 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 370248 0 17164 KIM SANGARI CHAIR 0.50 0.00 X X 0 0 0 JOHN F SMITH VICE CHAIRMAN 0.50 0.00 X X 0 0 0 RALPH BENDER MEMBER 0.50 0.00 X 0 0 0 LUCIUS BUTTS MEMBER 0.50 0.00 X 0 0 0 BISHOP SHANNON DUCKWORTH MEMBER 0.50 0.00 X 0 0 0 CHRIS DUNCAN MEMBER 0.50 0.00 X 0 0 0 LINDA GIBSON MEMBER 0.50 0.00 X 0 0 0 STEVE JACKSON MEMBER 0.50 0.00 X 0 0 0 MARGARET JOHNSON SJP RESIDENT REPRESENTATIVE 0.50 0.00 X 0 0 0 GEORGE KURZ MEMBER 0.50 0.00 X 0 0 0 NANETTE NOLAND MEMBER 0.50 0.00 X 0 0 0 DAVID WARRINGTON MEMBER 0.50 0.50 X 0 0 0 THOMAS J MELANCON SR. VICE PRESIDENT, CFO 40.00 0.50 X 214507 0 9105 JUDY PERRY DIRECT OF SALES 40.00 0.00 X 142752 0 14080 ANN HONORE SALES COUNSELOR 40.00 0.00 X 129342 0 4548 ANTHONY GAUDIANO DINING SERVICE DIRECTOR 40.00 0.00 X 120512 0 3946 KEVIN CHEATHAM DIRECTOR OF BUILDING AND G 40.00 0.00 X 110285 0 5949 FARISA HUSBAND-KELLY DIRECTOR OF NURSING 40.00 0.00 X 118085 0 1771 1205731 0 56563 9 0 1 0 CHARLES CARTER CONSTRUCTION CO 1565 CHOCTAW DRIVE BATON ROUGE LA 70805 CONSTRUCTION CONTRACTOR 3883502 HOSPITAL HOUSEKEEPING SYSTEMS 216 EAST 4TH STREET AUSTIN TX 78701 HOUSEKEEPING SERVICES 1260875 LOVE & COMPANY 7490 NEW TECHNOLOGY WAY FREDERICK MD 21703 MARKETING CONSULTANT 664361 ROTOLO CONSULTANTS INC DBA RCI 38001 BROWNSVILLAGE ROAD SLIDELL LA 70460 LANDSCAPING CONTRACTOR 636845 TRITON HEALTHCARE 8128 FLORIDA BLVD DENHAM SPRINGS LA 70726 HEALTHCARE/THERAPY PROVIDER 502436 13 319055 7630 326685 RESIDENT REVENUE 623000 17263978 17263978 HEALTH CARE COMMUNITY 623000 5758104 5758104 ASSISTED LIVING SERVIC 623000 4596605 4596605 HOME COMPANION SERVICE 623000 2722271 2722271 HIGHLAND COURT NURSING 623000 1990533 1990533 32331491 772875 772875 305640 0 262061 305640 -262061 43579 43579 LOSS ON DEBT FORGIVENE 900099 -152134 -152134 -152134 33322496 32331491 0 664320 68855 68855 611024 611024 12852818 11497194 1238141 117483 137002 106347 30655 772339 610933 161406 1160329 835008 325321 26993 26993 81359 81359 65321 65321 783253 783253 67040 67040 262497 262497 49292 49292 15445 15445 1766 1766 3430357 3382152 48205 4358106 4296864 61242 47014 47014 PLANT 2767713 2767713 RESIDENT SERVICES 2035075 2035075 DINING SERVICES 1908890 1908890 ENVIRONMENTAL SERVICES 1380756 1380756 288183 110198 177985 33171427 28889787 3986172 295468 6611067 7500342 267574 404433 261309 277146 718440 813285 101755735 58923573 41708712 42832162 12873079 14006273 12904918 13026437 75345099 78860078 3451461 3144211 1403738 1614947 54424392 53153720 1671015 1432298 49098843 53256096 110049449 112601272 X -35963468 -34860092 1259118 1118898 -34704350 -33741194 75345099 78860078 X 151069 621618 190469 X X 0 1 X 1 0 X 2771764 275024 778891 432682 326685 4585046 25252877 24660516 26784384 30204558 32331491 139233826 28024641 24935540 27563275 30637240 32658176 143818872 0 0 0 143818872 248578 210295 217067 649790 772875 2098605 248578 210295 217067 649790 772875 2098605 -152134 -152134 28273219 25145835 27780342 31287030 33278917 145765343 0.98660 0.98830 0.01440 0.01170 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: LOSS ON DEBT FORGIVENESS - 2024 AMOUNT: $ -152,134. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1364131 151390 41800 11509 1462212 1268255 1030 130980 24186 11948 1364131 1395591 5315 -120633 12017 1268255 1182004 7687 221921 4374 11647 1395591 1092395 11150 106356 -17840 -10057 1182004 0.36150 0.51680 0.12170 0 1 1 2767226 2767226 73605739 41048261 32557478 3511353 1770328 1741025 21871417 16104984 5766433 42832162 FIXED INCOME SECURITIES AND CASH INVESTMENTS 14006273 F 14006273 ASSETS HELD BY TRUSTEES 4736517 ESTIMATED THIRD PARTY SETTLEMENT 328026 PREPAID EXPENSES AND OTHER CURRENT ASSETS 688092 ESCROW FUNDS FOR CERTAIN DEPOSITS 2064327 CONSTRUCTION IN PROGRESS 1242324 NET DEFERRED FINANCING COSTS 1712865 INTEREST IN NET ASSETS - ST. JAMES PLACE OF BATON ROUGE FOUNDATION 2156431 RIGHT OF USE ASSET 97855 13026437 RIGHT OF USE LIAIBILITY 97855 DEPOSITS 44159 UNEARNED ENTRANCE FEES 53114082 53256096 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) 68855 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 X X 0 1 0 0 0 0 0 0 0 RICHARD WAGER PRESIDENT, CEO 311200 0 11000 0 48048 0 5452 0 11712 0 387412 0 0 0 THOMAS J MELANCON SR. VICE PRESIDENT, CFO 183740 0 6000 0 24767 0 5324 0 3781 0 223612 0 0 0 JUDY PERRY DIRECT OF SALES 78900 0 45550 0 18302 0 3313 0 10767 0 156832 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED CITY CLUB DUES TO THE CEO. PART I, LINE 4B ST. JAMES PLACE CONTRIBUTED $5,452 TO RICHARD WAGER'S 457 PLAN AND $5,324 TO THOM MALANCON'S 457 PLAN DURING 2024. 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 3801202 56901202 4592850 1133900 2584014 48590438 2015 1 0 1 1 A 0 1 1 1 0 0.00830 0.00830 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: 09/01/2024 JOHN NOLAND FORMER BD MEMBER CAPITAL X 257916 154748 0 1 1 NANETTE NOLAND BOARD MEMBER CAPITAL X 257916 154748 0 1 1 ST JAMES EPISCOPAL CHURCH SPONSORING ORGANIZATION CAPITAL X 250000 150000 0 1 1 THE POWELL GROUP OWNED BY BD MEMBER CAPITAL X 1621334 972802 0 1 1 1432298 COCKFIELD JACKSON ARCHITECTS OWNED BY BD MEMBER 8499 ARCHITECT FEES 0 JAMES OVERBEY BD MEMBER OF RELATED PARTY (FND) 1025 DESIGN OF PRINTED MATERIALS FOR SJP "FUNDAMENTALS" 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 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND ACKNOWLEDGED IN WRITING ANNUALLY AT A BOARD MEETING. A BOARD OF DIRECTORS QUESTIONNAIRE IS ALSO DISTRIBUTED ANNUALLY REGARDING INDEPENDENCE AND BUSINESS TRANSACTIONS. UPON FIRST LEARNING OF ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST IMMEDIATELY DISCLOSE BOTH THE EXISTENCE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEE OR GOVERNING BOARD CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE AND DISCUSSION OF THE MATERIAL FACTS, THE INTERESTED PERSON SHALL LEAV THE MEATING WHILE THE REMAINING MEMBERS VOTE TO DECIDE IF A CONLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION TO THE COMMITTEE OR GOVERNING BOARD MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF AND THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE COMMITTEE OR GOVERNING BOARD DETERMINES AN INTERESTED PERSON HAS FAILED TO PROMPTLY DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF ST. JAMES PLACE FOLLOWS AN ESTABLISHED PROCESS WHEN DETERMINING CEO COMPENSATION. THE PROCESS INCLUDES: 1) ASSESSMENT OF PERFORMANCE AGAINST THE YEAR'S KEY PERFORMANCE INDICATORS, AND KEY MANAGEMENT GOALS; 2) A SURVEY TO ALL BOARD MEMBERS, WHERE THEY ASK VARIOUS PERFORMANCE AND RELATIONSHIP QUESTIONS; 3) THE EXECUTIVE COMMITTEE HAS EMPLOYED VARIOUS WAYS TO ASSESS MARKET PRICING FOR COMPENSATION (NATIONAL HEALTH CARE SURVEYS/REPORTS; REVIEW OF 990'S OF SIMILAR ORGANIZATIONS, ETC.); AND THEN, 4) THE EXECUTIVE COMMITTEE PRESENTS THEIR PROPOSAL TO THE FULL BOARD, IN EXECUTIVE SESSION, BOTH THE COMPOSITE ASSESSMENT OF PERFORMANCE, AND ANY PROPOSED ADJUSTMENT TO BE MADE TO COMPENSATION. ONCE THIS PROCESS IS COMPLETED, THE CHAIRPERSON OF THE BOARD MEETS WITH THE CEO TO REVIEW THE ASSESSMENT AND COMPENSATION ADJUSTMENT, IF ANY. THIS PROCESS IS CONDUCTED ON AN ANNUAL BASIS; THE MOST RECENT CEO COMPENSATION ADJUSTMENT WAS EECTIVE JANUARY 1, 2025. ANY CHANGE IN CEO COMPENSATION IS AUTHORIZED IN WRITING BY THE BOARD CHAIR AND SUBMITTED DIRECTLY TO THE HR DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 RETURNS ARE AVAILABLE 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 190,469. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. 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 0 0 0 1 0 0 0 0 ST JAMES PLACE OF BATON ROUGE FOUNDATION B 68855 CASH ST JAMES PLACE OF BATON ROUGE FOUNDATION C 319055 CASH ST JAMES PLACE OF BATON ROUGE FOUNDATION O 117483 CASH