2016-09-06T08:47:55-05:00 2015-12-31 721202445 POSTLETHWAITE & NETTERVILLE 8550 UNITED PLAZA BLVD SUITE 1001 BATON ROUGE LA 70809 990 2015-01-01 720887915 ST JAMES PLACE OF BATON ROUGE STJA 2252154500 333 LEE DRIVE BATON ROUGE LA 708089990 THOMAS J MELANCON CHIEF FINANCIAL OFFICER 2257691407 2016-09-02 1 RALPH STEPHENS P00638118 2259224600 2015 2016-12-15 16:53:06Z TOM FARRELL 333 LEE DRIVE BATON ROUGE LA 70808 22607104 0 X WWW.STJAMESPLACE.ORG X 1980 LA 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. 10 9 486 10 0 0 90303 76747 22630556 22290347 115593 162279 0 0 22836452 22529373 0 0 0 0 10988126 9643271 0 0 0 13650198 14490409 24638324 24133680 -1801872 -1604307 58329036 66183403 95918256 100736342 -37589220 -34552939 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. 0 0 20927104 22290347 CONTINUING CARE CENTER- THE FACILITY MAINTAINS RESIDENTIAL APARTMENTS & A NURSING CARE CENTER FOR RESIDENTS. SERVICES PROVIDED INCLUDE HOUSEKEEPING, TRANSPORTATION, FOOD SERVICE AND HEALTH CARE. 20927104 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 148 0 1 486 1 0 0 0 0 0 0 0 0 0 0 X 10 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 LA X X THOM MELANCON 2252154603 333 LEE DRIVE BATON ROUGE LA 708089990 REVEREND KENNETH RITTER CEO THROUGH 5/1/2015 40.00 0.50 X X 215442 0 4154 NANETTE NOLAND MEMBER 0.50 X 0 0 0 BILL POTTER SECRETARY/TREASURER 0.50 X 0 0 0 REVEREND MARK HOLLAND VICE CHAIR 0.50 X 0 0 0 BISHOP MORRIS THOMPSON JR MEMBER 0.50 X 0 0 0 JAY NOLAND MEMBER 0.50 0.50 X 0 0 0 JOHN F SMITH MEMBER 0.50 0.50 X 0 0 0 RANDI ELLIS MEMBER 0.50 X 0 0 0 BEAU BOX MEMBER 0.50 X 0 0 0 GEORGE KURZ CHAIR 0.50 X 0 0 0 LARRY MANN MEMBER 0.50 X 0 0 0 THOM MELANCON SENIOR VP 40.00 X 137234 0 18827 DENETTE MORVANT VP OF HUMMAN RESOURCES 40.00 X 70502 0 5383 THOMAS FARRELL EXEC DIR THRU 5/1/15, PRESIDENT/CEO 40.00 0.50 X 184322 0 18337 607500 0 46701 3 0 1 0 CHARLES CARTER CONTRUCTION CO 1565 CHOCTAW DRIVE BATON ROUGE LA 70805 CONTRUCTION CONTRACTOR 1327912 BLUE CROSS BLUE SHIELD OF LOUISIANA P O BOX 261798 BATON ROUGE LA 708261798 INSURANCE PROVIDER 1228162 HOSPITAL HOUSEKEEPING SYSTEMS 216 EAST 4TH STREET AUSTIN TX 78701 HOUSEKEEPING SERVICES 1102801 TRITON HEALTHCARE INC 8128 FLORIDA BLVD DENHAM SPRINGS LA 70726 HEALTHCARE PROVIDER 585460 RYSON BUILDERS LLC 3204 SILVER SAND DRIVE BATON ROUGE LA 70816 ROOFING CONTRACTOR 372500 12 76747 76747 RESIDENT SERVICES 623000 11143256 11143256 HEALTH CARE CENTER 623000 5305630 5305630 ASSISTED LIVING SERVICES 623000 3149483 3149483 HIGHLAND COURT ENHANCED 623000 1590158 1590158 HOME COMPANION SERVICES 623000 1101820 1101820 22290347 94797 94797 145213 0 77731 145213 -77731 67482 67482 22529373 22290347 0 162279 607500 607500 7491852 6990848 501004 67868 17283 50585 836342 769888 66454 639709 380016 259693 3569625 3569625 2944120 2944120 PLANT 1821514 1821514 RESIDENT CARE 1807852 1807852 DIETARY 1496653 1496653 ENVIRONMENTAL SERVICES 1129305 1129305 1721340 1721340 24133680 20927104 3206576 0 3005491 6500339 352380 265207 86018000 42679812 43998085 43338188 5246423 5221367 5726657 10858302 58329036 66183403 2109377 2318980 45516247 56889047 2380169 2426569 6060000 45912463 33041746 95918256 100736342 X -38136680 -35058711 49006 17783 498454 487989 -37589220 -34552939 58329036 66183403 X -1604307 -255862 4896450 X X 0 1 X 1 0 X 1038 94877 14435 90303 76747 277400 18893027 20830215 21127628 22630556 22290347 105771773 18894065 20925092 21142063 22720859 22367094 106049173 0 0 0 106049173 47938 39413 30783 115593 240010 473737 47938 39413 30783 115593 240010 473737 18942003 20964505 21172846 22836452 22607104 106522910 0.99560 0.99720 0.00440 0.00280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2767226 2767226 67385346 32020607 35364739 15865428 10659205 5206223 43338188 CASH INVESTMENTS 356943 C MUTUAL FUNDS 37860 C FIXED INCOME SECURITIES 4826564 C 5221367 ASSETS HELD BY TRUSTEE (BOND INDENTURE) 5573788 PREPAID EXPENSES & OTHER CURRENT ASSETS 403143 ESTIMATED THIRD PARTY PAYOR SETTLEMENTS 212435 ESCROW FUNDS FOR CERTAIN DEPOSITS 1004699 SERVICE FEES 6290 INTEREST IN NET ASSETS - ST JAMES PLACE OF BATON ROUGE FOUNDATION 853673 NET DEFERRED FINANCING COSTS 2736907 CONSTRUCTION IN PROGRESS 67367 10858302 UNEARNED ENTRANCE FEES 32940980 RESIDENTIAL LIVING DEPOSITS 69405 OTHER DEPOSITS 31361 33041746 X PART X, LINE 2: 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. X X 1 1 X 1 0 0 0 0 0 0 0 0 REVEREND KENNETH RITTER CEO THROUGH 5/1/2015 85388 0 0 0 130054 0 4154 0 0 0 219596 0 0 0 THOM MELANCON SENIOR VP 130109 0 7125 0 0 0 7803 0 11024 0 156061 0 0 0 THOMAS FARRELL EXEC DIR THRU 5/1/15, PRESIDENT/CEO 144964 0 39358 0 0 0 18337 0 0 0 202659 0 0 0 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. A LA LOCAL GOVT ENVIRONMENTAL FACILITIES AND COMMUNITY DEVELOPMENT 721416168 546282H72 2015-03-25 56901202 REDEEM CERTAIN TAX EXEMPT BONDS, REFINANCE CERTAIN BANK NOTES, REIMBURSE 0 0 0 A 56901202 4592850 1133900 2024477 48590438 559536 2015 1 0 1 1 A 0 1 1 1 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 SCHEDULE K, PART I, BOND ISSUES: (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. JOHN NOLAND JOHN NOLAND IS A FORMER BOARD MEMBER OF THE ORGANIZATION CAPITAL INFUSION X 250000 262204 0 1 1 ST JAMES EPISCOPAL CHURCH ST. JAMES EPISCOPAL CHURCH IS A SPONSORING ORG OF THE ORGANIZATION CAPITAL INFUSION X 250000 253833 0 1 1 NANETTE NOLAND NANETTE NOLAND IS A CURRENT BOARD MEMBER OF THE ORGANIZATION CAPITAL INFUSION X 250000 262204 0 1 1 THE POWELL GROUP (TPG) THE POWELL GROUP IS OWNED BY A CURRENT BD MEMBER OF THE ORG CAPITAL INFUSION X 1600000 1648328 0 1 1 2426569 SCHEDULE L, PART II 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 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. ST JAMES PLACE FOUNDATION 333 LEE DRIVE BATON ROUGE LA 70808 582198010 PROVIDES SUPPORT TO ST. JAMES PLACE IN THE AREA OF RESIDENTIAL AND NURSING LA 501(C)(3) 509(A)(2) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 ST JAMES PLACE OF BATON ROUGE FOUNDATION C 73601 ST JAMES PLACE OF BATON ROUGE FOUNDATION Q 51503