ST JAMES PLACE OF BATON ROUGE: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- ST JAMES PLACE OF BATON ROUGE (EIN 72-0887915)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-09-06
- IRS object ID
- 201602509349300365
- Schema version
- 2015v2.1
- 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 J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-09-06T08:47:55-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721202445 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POSTLETHWAITE & NETTERVILLE | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8550 UNITED PLAZA BLVD SUITE 1001 | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70809 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | 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 | 708089990 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS J MELANCON | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 2257691407 | PhoneNum |
| Signature | 2016-09-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RALPH STEPHENS | PreparerPersonNm |
| PTIN | P00638118 | PTIN |
| Phone | 2259224600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TOM FARRELL | 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 | $22,607,104 | 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 QUALITY OF LIFE AND HEALTH SERVICES WITH A PROFESSIONAL, COMPASSIONATE STAFF; SPONSORED BY THE EPISCOPAL CHURCH AND OPEN TO ALL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 486 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $90,303 | PYContributionsGrantsAmt |
| CY Contributions Grants | $76,747 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,630,556 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,290,347 | CYProgramServiceRevenueAmt |
| PY Investment Income | $115,593 | PYInvestmentIncomeAmt |
| CY Investment Income | $162,279 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $22,836,452 | PYTotalRevenueAmt |
| CY Total Revenue | $22,529,373 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,988,126 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,643,271 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,650,198 | PYOtherExpensesAmt |
| CY Other Expenses | $14,490,409 | CYOtherExpensesAmt |
| PY Total Expenses | $24,638,324 | PYTotalExpensesAmt |
| CY Total Expenses | $24,133,680 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,801,872 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,604,307 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $58,329,036 | TotalAssetsBOYAmt |
| Total Assets EOY | $66,183,403 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $95,918,256 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $100,736,342 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$37,589,220 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$34,552,939 | 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 EPISCOPAL CHURCH AND OPEN TO ALL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $20,927,104 | ExpenseAmt |
| Revenue | $22,290,347 | 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 | $20,927,104 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 148 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 486 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | 0 | 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 |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| 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 | 708089990 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 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 |
|---|---|---|---|---|---|---|---|
| REVEREND KENNETH RITTER | |||||||
| CEO THROUGH 5/1/2015 | 40.00 | 0.50 | Yes (X) | Yes (X) | $215,442 | $0 | $4,154 |
| NANETTE NOLAND | |||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| BILL POTTER | |||||||
| SECRETARY/TREASURER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| REVEREND MARK HOLLAND | |||||||
| VICE CHAIR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| BISHOP MORRIS THOMPSON JR | |||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JAY NOLAND | |||||||
| MEMBER | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JOHN F SMITH | |||||||
| MEMBER | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RANDI ELLIS | |||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| BEAU BOX | |||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE KURZ | |||||||
| CHAIR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| LARRY MANN | |||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| THOM MELANCON | |||||||
| SENIOR VP | 40.00 | Yes (X) | $137,234 | $0 | $18,827 | ||
| DENETTE MORVANT | |||||||
| VP OF HUMMAN RESOURCES | 40.00 | Yes (X) | $70,502 | $0 | $5,383 | ||
| THOMAS FARRELL | |||||||
| EXEC DIR THRU 5/1/15, PRESIDENT/CEO | 40.00 | 0.50 | Yes (X) | $184,322 | $0 | $18,337 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $607,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $46,701 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | 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 CONTRUCTION CO | |||||
| 1565 CHOCTAW DRIVE | BATON ROUGE | LA | 70805 | CONTRUCTION CONTRACTOR | $1,327,912 |
| BLUE CROSS BLUE SHIELD OF LOUISIANA | |||||
| P O BOX 261798 | BATON ROUGE | LA | 708261798 | INSURANCE PROVIDER | $1,228,162 |
| HOSPITAL HOUSEKEEPING SYSTEMS | |||||
| 216 EAST 4TH STREET | AUSTIN | TX | 78701 | HOUSEKEEPING SERVICES | $1,102,801 |
| TRITON HEALTHCARE INC | |||||
| 8128 FLORIDA BLVD | DENHAM SPRINGS | LA | 70726 | HEALTHCARE PROVIDER | $585,460 |
| RYSON BUILDERS LLC | |||||
| 3204 SILVER SAND DRIVE | BATON ROUGE | LA | 70816 | ROOFING CONTRACTOR | $372,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $76,747 | AllOtherContributionsAmt |
| Total Contributions | $76,747 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT SERVICES | 623000 | $11,143,256 | $11,143,256 |
| HEALTH CARE CENTER | 623000 | $5,305,630 | $5,305,630 |
| ASSISTED LIVING SERVICES | 623000 | $3,149,483 | $3,149,483 |
| HIGHLAND COURT ENHANCED | 623000 | $1,590,158 | $1,590,158 |
| HOME COMPANION SERVICES | 623000 | $1,101,820 | $1,101,820 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,290,347 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $94,797 | TotalRevenueColumnAmt |
| Exclusion | $94,797 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $145,213 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $77,731 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $145,213 | SecuritiesAmt |
| Other | -$77,731 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,482 | TotalRevenueColumnAmt |
| Exclusion | $67,482 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,529,373 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,290,347 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $162,279 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $607,500 | TotalAmt |
| Management And General | $607,500 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,491,852 | TotalAmt |
| Program Services | $6,990,848 | ProgramServicesAmt |
| Management And General | $501,004 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,868 | TotalAmt |
| Program Services | $17,283 | ProgramServicesAmt |
| Management And General | $50,585 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $836,342 | TotalAmt |
| Program Services | $769,888 | ProgramServicesAmt |
| Management And General | $66,454 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $639,709 | TotalAmt |
| Program Services | $380,016 | ProgramServicesAmt |
| Management And General | $259,693 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,569,625 | TotalAmt |
| Program Services | $3,569,625 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,944,120 | TotalAmt |
| Program Services | $2,944,120 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PLANT | $1,821,514 | $1,821,514 |
| RESIDENT CARE | $1,807,852 | $1,807,852 |
| DIETARY | $1,496,653 | $1,496,653 |
| ENVIRONMENTAL SERVICES | $1,129,305 | $1,129,305 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,721,340 | TotalAmt |
| Management And General | $1,721,340 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,133,680 | TotalAmt |
| Program Services | $20,927,104 | ProgramServicesAmt |
| Management And General | $3,206,576 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,005,491 | BOYAmt |
| EOY | $6,500,339 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $352,380 | BOYAmt |
| EOY | $265,207 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $86,018,000 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $42,679,812 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,998,085 | BOYAmt |
| EOY | $43,338,188 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,246,423 | BOYAmt |
| EOY | $5,221,367 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,726,657 | BOYAmt |
| EOY | $10,858,302 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,329,036 | BOYAmt |
| EOY | $66,183,403 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,109,377 | BOYAmt |
| EOY | $2,318,980 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,516,247 | BOYAmt |
| EOY | $56,889,047 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,380,169 | BOYAmt |
| EOY | $2,426,569 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,060,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,912,463 | BOYAmt |
| EOY | $33,041,746 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,918,256 | BOYAmt |
| EOY | $100,736,342 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$38,136,680 | BOYAmt |
| EOY | -$35,058,711 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,006 | BOYAmt |
| EOY | $17,783 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $498,454 | BOYAmt |
| EOY | $487,989 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$37,589,220 | BOYAmt |
| EOY | -$34,552,939 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,329,036 | BOYAmt |
| EOY | $66,183,403 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,604,307 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$255,862 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $4,896,450 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $1,038 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $94,877 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,435 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90,303 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $76,747 | CurrentTaxYearAmt |
| Total | $277,400 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,893,027 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,830,215 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,127,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,630,556 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,290,347 | CurrentTaxYearAmt |
| Total | $105,771,773 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,894,065 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,925,092 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,142,063 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,720,859 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,367,094 | CurrentTaxYearAmt |
| Total | $106,049,173 | 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 | $106,049,173 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,938 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,413 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $115,593 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $240,010 | CurrentTaxYearAmt |
| Total | $473,737 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,938 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,413 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $115,593 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $240,010 | CurrentTaxYearAmt |
| Total | $473,737 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,942,003 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,964,505 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,172,846 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,836,452 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,607,104 | CurrentTaxYearAmt |
| Total | $106,522,910 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99560 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99720 | PublicSupportPY509Pct |
| Investment Income CY | 0.00440 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00280 | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,767,226 | InvestmentCostOrOtherBasisAmt |
| Book Value | $2,767,226 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $67,385,346 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $32,020,607 | DepreciationAmt |
| Book Value | $35,364,739 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $15,865,428 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $10,659,205 | DepreciationAmt |
| Book Value | $5,206,223 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $43,338,188 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CASH INVESTMENTS | $356,943 | C |
| MUTUAL FUNDS | $37,860 | C |
| FIXED INCOME SECURITIES | $4,826,564 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $5,221,367 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (8 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ASSETS HELD BY TRUSTEE (BOND INDENTURE) | $5,573,788 |
| PREPAID EXPENSES & OTHER CURRENT ASSETS | $403,143 |
| ESTIMATED THIRD PARTY PAYOR SETTLEMENTS | $212,435 |
| ESCROW FUNDS FOR CERTAIN DEPOSITS | $1,004,699 |
| SERVICE FEES | $6,290 |
| INTEREST IN NET ASSETS - ST JAMES PLACE OF BATON ROUGE FOUNDATION | $853,673 |
| NET DEFERRED FINANCING COSTS | $2,736,907 |
| CONSTRUCTION IN PROGRESS | $67,367 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $10,858,302 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| UNEARNED ENTRANCE FEES | $32,940,980 |
| RESIDENTIAL LIVING DEPOSITS | $69,405 |
| OTHER DEPOSITS | $31,361 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $33,041,746 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION AND THE FOUNDATION, HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS NOT-FOR-PROFIT 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| 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 | Yes (1) | 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| REVEREND KENNETH RITTER | ||||||||||||||
| CEO THROUGH 5/1/2015 | $85,388 | $0 | $0 | $0 | $130,054 | $0 | $4,154 | $0 | $0 | $0 | $219,596 | $0 | $0 | $0 |
| THOM MELANCON | ||||||||||||||
| SENIOR VP | $130,109 | $0 | $7,125 | $0 | $0 | $0 | $7,803 | $0 | $11,024 | $0 | $156,061 | $0 | $0 | $0 |
| THOMAS FARRELL | ||||||||||||||
| EXEC DIR THRU 5/1/15, PRESIDENT/CEO | $144,964 | $0 | $39,358 | $0 | $0 | $0 | $18,337 | $0 | $0 | $0 | $202,659 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | PROVIDED HOUSING ALLOWANCE TO CEO. ALSO PROVIDED CITY CLUB DUES TO CEO. |
| PART I, LINE 4A | REVEREND KENNETH RITTER RECEIVED $47,000 SEVERANCE AND $33,000 FOR HOUSING ALLOWANCE AFTER HIS EMPLOYMENT. |
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 | LA LOCAL GOVT ENVIRONMENTAL FACILITIES AND COMMUNITY DEVELOPMENT | 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 | REDEEM CERTAIN TAX EXEMPT BONDS, REFINANCE CERTAIN BANK NOTES, REIMBURSE | 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 |
| Total Proceeds | $56,901,202 | TotalProceedsAmt |
| In Reserve Fund | $4,592,850 | InReserveFundAmt |
| Issuance Costs From Proceeds | $1,133,900 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $2,024,477 | CapitalExpendituresAmt |
| Other Spent Proceeds | $48,590,438 | OtherSpentProceedsAmt |
| Unspent | $559,536 | UnspentAmt |
| Substantial Completion | 2015 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| 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 |
| 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 | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I, BOND ISSUES: | FormAndLineReferenceDesc |
| Explanation | (F) (CONTINUED) AND FINANCE CAPITAL EXPENDITURES, PAY A TERMINATION FEE WITH RESPECT TO AN INTEREST RATE SWAP, FUND A DEBT SERVICE FUND FOR THE BONDS AND PAY THE COST OF ISSUANCE OF THE BONDS. | ExplanationTxt |
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 | |||||||
| JOHN NOLAND IS A FORMER BOARD MEMBER OF THE ORGANIZATION | CAPITAL INFUSION | Yes (X) | $250,000 | $262,204 | 0 | Yes (1) | Yes (1) |
| ST JAMES EPISCOPAL CHURCH | |||||||
| ST. JAMES EPISCOPAL CHURCH IS A SPONSORING ORG OF THE ORGANIZATION | CAPITAL INFUSION | Yes (X) | $250,000 | $253,833 | 0 | Yes (1) | Yes (1) |
| NANETTE NOLAND | |||||||
| NANETTE NOLAND IS A CURRENT BOARD MEMBER OF THE ORGANIZATION | CAPITAL INFUSION | Yes (X) | $250,000 | $262,204 | 0 | Yes (1) | Yes (1) |
| THE POWELL GROUP (TPG) | |||||||
| THE POWELL GROUP IS OWNED BY A CURRENT BD MEMBER OF THE ORG | CAPITAL INFUSION | Yes (X) | $1,600,000 | $1,648,328 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $2,426,569 | TotalBalanceDueAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART II | FormAndLineReferenceDesc |
| Explanation | IN 2013 AND 2014, THE LOANS WERE INADVERTENTLY INCLUDED IN TAX EXEMPT BONDS. FOR PRESENTATION, IT HAS BEEN CORRECTED ON PAGE 11 OF THE 990.BALANCES AT 12/31/2014 AT 12/31/2013JOHN NOLAND $ 257,083 $ 250,000ST. JAMES EPISCOPAL CHURCH $ 250,000 $ 250,000NANETTE NOLAND $ 257,083 $ 250,000THE POWELL GROUP (TPG) $ 1,616,002 $ 0 ----------- -----------TOTAL LOANS FROM RELATED PARTIES $ 2,380,169 $ 750,000 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | JAY NOLAND AND NANETTE NOLAND ARE COUSINS. |
| FORM 990, PART VI, SECTION B, LINE 11 | ACQUIRED COMPLETED FORM 990 FROM POSTLETHWAITE & NETTERVILLE. IT WAS THEN REVIEWED BY THE GOVERNING BODY AND SIGNED BY THE CHIEF FINANCIAL OFFICER. |
| FORM 990, PART VI, SECTION B, LINE 12C | THIS IS ADDRESSED IN ANNUALLY. ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE 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 19 | ALL DOCUMENTS ARE FILED WITH REGULATORY AGENCIES AS REQUIRED. ALSO, THEY ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN INTEREST IN NET ASSETS OF ST JAMES PLACE FOUNDATION -35,749. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -559,587. GAIN ON INTEREST RATE SWAP TERMINATION 6,223,702. OTHER CHANGES IN NET ASSETS 122,021. LOSS ON REFINANCING OF DEBT -853,937. |
| FORM 990 PART XII LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. |
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 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) |
|---|---|---|
| EIN | 582198010 | EIN |
| Primary Activities | PROVIDES SUPPORT TO ST. JAMES PLACE IN THE AREA OF RESIDENTIAL AND NURSING | PrimaryActivitiesTxt |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)(2) | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | 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 | 0 | 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 | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| ST JAMES PLACE OF BATON ROUGE FOUNDATION | |
| C | $73,601 |
| ST JAMES PLACE OF BATON ROUGE FOUNDATION | |
| Q | $51,503 |