2011-11-14T11:31:59-06:00
2010-12-31
LAPORTE SEHRT ROMIG & HAND APAC
111 VETERANS MEMORIAL BLVD SUITE 60
METAIRIE
LA
700054958
990
2010-01-01
720945796
COMMUNITY COFFEE COMPANY LLC EMPLOYEE
HEALTH & LIFE BENEFITS PLAN
COMM
2253683900
PO BOX 791
BATON ROUGE
LA
708210791
OFFICER
OFFICER
2253683900
2011-11-09
1
AMY E WALTERS CPA CCIFP
5048355522
2010
2016-02-24 21:20:13Z
ANNETTE VACCARO
PO BOX 791
BATON ROUGE
LA
708210791
5358576
0
X
N/A
X
1997
LA
PROVIDE TAX SHELTERED HEALTH AND LIFE BENEFITS TO EMPLOYEES OF COMMUNITY COFFEE COMPANY, LLC
1
0
0
0
0
0
0
0
4984215
5358576
0
0
0
0
4984215
5358576
0
0
3425180
3592227
0
0
0
0
0
1544035
1766349
4969215
5358576
15000
0
555007
525414
2320700
2379803
-1765693
-1854389
TO PROVIDE THE EMPLOYEES OF COMMUNITY COFFEE COMPANY, LLC TAX SHELTERED HEALTH AND LIFE BENEFITS.
0
0
5358576
5358576
PROVIDE HEALTH AND LIFE BENEFITS TO EMPLOYEES OF COMMUNITY COFFEE COMPANY, LLC
5358576
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
X
1
0
0
0
0
0
0
0
0
1
1
0
0
1
0
0
0
0
0
0
X
ANNETTE VACCARO
2252913900
3332 PARTRIDGE LANE BLDG A
BATON ROUGE
LA
70809
X
COMMUNITY COFFEE COMPANY LLC
TRUSTEE
1.00
X
0
0
0
0
0
0
0
0
0
0
UNITED HEALTHCARE
3838 NORTH CAUSEWAY BLVD 2100
METAIRIE
LA
70002
PLAN ADMINISTRATION
966153
1
EMPLOYER CONTRIBUTIONS
900099
3267510
3267510
PARTICIPANT CONTRIBUTI
900099
2091066
2091066
5358576
5358576
5358576
0
0
3592227
ADMINISTRATIVE EXPENSES
1011154
PREMIUMS PAID
755195
5358576
555007
515007
0
10407
555007
525414
515000
515000
1805700
1864803
2320700
2379803
X
0
0
0
0
-1765693
-1854389
-1765693
-1854389
555007
525414
X
0
-88696
X
X
0
1
1
X
0
0
POST-RETIREMENT BENEFIT OBLIGATIONS
1864803
1864803
5358576
5358576
0
-88696
-88696
-88696
5358576
0
5358576
0
5358576
5358576
0
5358576
0
5358576
PART XI, LINE 8 - OTHER ADJUSTMENTS:
CHANGE IN ACTUARIAL COMPUTATION -88,696.
PART X, LINE 2 - FIN 48 FOOTNOTE: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN. MANAGEMENT EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2007.
FORM 990, PART VI, SECTION B, LINE 11
A DRAFT OF THE FORM 990 IS PROVIDED TO THE DIRECTOR OF ACCOUNTING AND TREASURY. IT IS REVIEWED FOR ACCURACY AND PROPRIETY. THE RETURN IS THEN REVIEWED BY THE CFO, WHO PROVIDES THE FINAL APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12
COMMUNITY COFFEE COMPANY, LLC EMPLOYEE HEALTH & LIFE BENEFITS PLAN DOES NOT HAVE THE POLICIES AND PROCEDURES AS NOTED ON PAGE 6, PART VI BECAUSE: 1. IT HAS NO EMPLOYEES OR BOARD OF DIRECTORS SO THERE IS NO ONE THE POLICIES WOULD APPLY TO. 2. IT IS A TRUST WHICH MERELY HOLDS FUNDS FOR EMPLOYEE AND RETIREE INSURANCE PAYMENTS. 3. COMMUNITY COFFEE COMPANY, LLC SERVES AS ITS TRUSTEE, WHICH HAS AN OUTSIDE FINANCIAL INSTITUTION TO MONITOR ITS INVESTMENTS AND AN OUTSIDE BOARD TO MONITOR COMPANY ACTIVITIES, POLICIES AND PROCEDURES. 4. IT IS THE HEALTH AND LIFE BENEFITS PLAN OF COMMUNITY COFFEE COMPANY, LLC., WHICH HAS A CONFLICT OF INTEREST POLICY, A DOCUMENT RETENTION POLICY, A WHISTLEBLOWER POLICY, AND A COMPENSATION POLICY.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. HOWEVER, THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
CHANGE IN ACTUARIAL COMPUTATION -88,696. TOTAL TO FORM 990, PART XI, LINE 5: -88,696.
FORM 990, PART XI, LINE 2C:
THE ORGANIZATION'S COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.