2024-05-08T16:02:01-05:00 2023-06-30 721396621 CARR RIGGS & INGRAM LLC 3850 N CAUSEWAY BLVD 1400 METAIRIE LA 70002 990 2022-07-01 061658278 COMMCARE LOUISIANA COMM 5043248950 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 ALEC LUNDBERG CHIEF FINANCIAL OFFICER 5043248950 2024-05-08 1 ALEC LUNDBERG 999009999 0 MELISSA Y DUHON CPA P01336607 5048379116 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN STASSI II 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 13624233 0 X N/A X 2002 LA SPONSOR, ORGANIZE, AND OPERATE HEALTH CARE AND CUSTODIAL SERVICES ANCILLARY TO SKILLED NURSING, SUCH AS PHARMACY, INFUSION, DME. 3 2 0 0 334018 178711 0 0 0 4163395 5767610 18420 2960790 3447216 8728400 7629031 0 0 0 0 522073 3237786 0 0 0 1024630 2963694 1546703 6201480 7181697 1427551 3319165 11659082 1117004 3780084 2202161 7878998 TO PROVIDE THE HIGHEST QUALITY OF HEALTH AND CUSTODIAL CARE TO ELDERLY AND INFIRM PERSON ON A NON-DISCRIMINATORY BASIS IN CONJUNCTION WITH A COMMITMENT TO SUPPORT THE CITIZENS OF THE COMMUNITIES WE SERVE. 0 0 3460040 7277584 PROVIDED PHARMACY SERVICES TO THE ORGANIZATION'S PARENT, COMMCARE CORPORATION, AND OUTSIDE PARTIES THROUGH CCC PHARMACY, LLC WITH THE ORGANIZATION AS A 55% OWNER WITH THIRD PARTIES (UNRELATED). IN 2021, SENESCENCE, LLC, THE ORGANIZATION'S 100% OWNED SUBSIDIARY THAT PROVIDED HOSPICE SERVICES TO THE GENERAL PUBLIC, WAS SOLD. 3460040 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X 3 2 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MARY HUDSON 5043248950 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 ANTHONY MANGUN DIRECTOR 1.00 11.00 X 0 60000 0 WAYNE PLAISANCE PRESIDENT 1.00 2.00 X X 0 36000 0 PATRICIA PRECHTER TREASURER 1.00 40.00 X X 0 84001 0 DAWN HARVEY PSARELLIS SECRETARY 1.00 40.00 X 0 385471 19225 0 565472 19225 0 0 1 0 0 HOSPICE CLIENT SERVICES 623000 4163395 4163395 4163395 17429 17429 991 0 991 991 991 9316948 5995202 3321746 2987728 334018 MISCELLANEOUS 900099 82678 82678 LEASE INCOME 900099 42792 42792 125470 7629031 7277584 334018 17429 2792559 1946215 846344 19238 13992 5246 223247 147219 76028 202742 144306 58436 336551 336551 4321 4321 231039 231039 17924 17924 367027 1634 365393 10111 10111 211624 211624 128655 80441 48214 1788 1788 67264 48324 18940 64421 64421 MEDICAL SUPPLIES 851006 844452 6554 ANCILLARY PATIENT SERVI 351219 215321 135898 PHARMACY SHARED COST EX 195858 195858 DUES & LICENSES 53333 53333 71553 18136 53417 6201480 3460040 2741440 0 1618557 1668435 612345 2437103 304572 343428 18398 51421 1179109 524413 647033 654696 6486 6486 111774 6497513 3319165 11659082 781474 3137406 335530 642678 1117004 3780084 X 2202161 7878998 2202161 7878998 3319165 11659082 X 1427551 4249286 X X 0 1 X 1 0 X 147708 0 147708 7599713 6610591 12124233 7136647 12548648 46019832 7599713 6610591 12271941 7136647 12548648 46167540 0 0 0 46167540 34367 30454 15466 5250 17429 102966 280695 142230 117698 165921 179711 886255 315062 172684 133164 171171 197140 989221 44714 42929 49187 54828 125470 317128 7959489 6826204 12454292 7362646 12871258 47473889 0.97250 0.96880 0.02080 0.02570 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 44,714. 2019 AMOUNT: $ 42,929. 2020 AMOUNT: $ 49,187. 2021 AMOUNT: $ 54,828. 2022 AMOUNT: $ 125,470. 745628 518920 226708 33413 33413 317487 317487 82581 5493 77088 654696 DEPOSITS 2686 PROVIDER LICENSE 6107232 TRADE NAME & SCRIPTS 80122 OTHER MISCELLANEOUS ASSETS 6836 RIGHT OF USE ASSET 300637 6497513 DUE TO COMMCARE CORPORATION 342045 LEASE LIABILITY 300633 642678 X PART X, LINE 2: COMMCARE MANAGEMENT CORPORATION IS A C-CORPORATION FOR INCOME TAX PURPOSES AND INCOME TAX EXPENSE IS CALCULATED BASED ON THE LIABILITY METHOD. DURING THE YEAR ENDED JUNE 30, 2023 THERE WERE NO DIFFERENCES BETWEEN THE BOOK BASIS AND THE TAX BASIS OF COMMCARE MANAGEMENT CORPORATION'S ASSETS AND LIABILITIES, AND THEREFORE THERE WERE NO DEFERRED TAX ASSETS OR LIABILITIES RECORDED AT JUNE 30, 2023. INCOME TAX EXPENSE OF $355,673 AND $0 WAS RECORDED IN MISCELLANEOUS (EXPENSE) INCOME ON THE CONSOLIDATED STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS DURING THE YEAR ENDED JUNE 30, 2023 AND 2022, RESPECTIVELY. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS OTHER THAN FOR COMMCARE MANAGEMENT CORPORATION. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT COMMCARE CORPORATION AND ITS NONPROFIT SUBSIDIARIES QUALIFY AS 501(C)(3) ORGANIZATIONS AND ARE EXEMPT FROM INCOME TAXES. THE COMPANY'S FOR PROFIT SUBSIDIARIES, OTHER THAN COMMCARE MANAGEMENT CORPORATION, HAVE ELECTED TO BE TAXED AS PARTNERSHIPS AND ALL INCOME FLOWS THROUGH TO THE INDIVIDUAL MEMBERS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE AN ORGANIZATION TO ACCOUNT FOR UNCERTAINTIES IN INCOME TAXES. THE INTERPRETATION REQUIRES RECOGNITION AND MEASUREMENT OF UNCERTAIN INCOME TAX POSITIONS USING A "MORELIKELYTHANNOT" APPROACH. THE COMPANY HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THERE WERE NO OUTSTANDING OR RETROACTIVE TAX POSITIONS WITH LESS THAN A 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION OF TAXING AUTHORITIES. X X X X X 0 0 0 0 0 0 0 1 0 DAWN HARVEY PSARELLIS SECRETARY 0 261096 0 124375 0 0 0 0 0 19225 0 404696 0 0 PART I, LINE 3 SUBSCRIBE TO ANNUAL COMPENSATION SURVEYS BY HCCS. COMPENSATION IS REVIEWED ANNUALLY BY OUTSIDE DIRECTORS IN COMPARISON WITH INDUSTRY AVERAGES REPORTED BY HCCS. PART I, LINE 7 MERIT BONUSES AT THE DISCRETION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 3 DURING THE YEAR ENDED JUNE 30, 2019, THE COMPANY FORMED A WHOLLY OWNED SUBSIDIARY, COMMCARE MANAGEMENT CORPORATION. MANAGEMENT WAS FORMED TO MANAGE SKILLED NURSING FACILITIES BOTH OWNED BY THE COMPANY AND BY THIRD PARTY ENTITIES. FORM 990, PART VI, SECTION B, LINE 11B REVIEWED BY MANAGEMENT, WHO ARE ALSO PART OF THE GOVERNING BOARD, THEN REVIEWED BY ALL OF THE GOVERNING BOARD AT AN OPEN MEETING. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, WHO ARE MEMBERS OF THE BOARD OF DIRECTORS, CERTIFY ANNUALLY THAT THEY HAVE READ, UNDERSTAND, AND WILL COMPLY WITH THE COMPLIANCE POLICY, WHICH CONTAINS THE CONFLICT OF INTEREST POLICY. ANY NOTED CONFLICTS WILL CAUSE A PERSON TO ABSTAIN FROM VOTE. FORM 990, PART VI, SECTION B, LINE 15 SUBSCRIBE TO ANNUAL COMPENSATION SURVEYS BY HCCS. COMPENSATION IS REVIEWED ANNUALLY BY OUTSIDE DIRECTORS IN COMPARISON WITH INDUSTRY AVERAGES REPORTED BY HCCS. FORM 990, PART VI, SECTION C, LINE 18 ALL INFORMATION IS AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: CONTRIBUTIONS FROM PARENT CORPORATION 4,249,286. PART XII, LINE 2C THE ORGANIZATION'S PARENT, COMMCARE CORPORATION, ASSUMES RESPONSIBILITY FOR SELECTING AN INDEPENDENT ACCOUNTANT AND FOR OVERSIGHT OF THE AUDIT. COMMCARE CORPORATION 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 720996315 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 10 0 COMMCARE AVOYELLES 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 464782242 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE TANGIPAHOA 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 821110720 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE NATCHITOCHES 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 861541728 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE CATAHOULA 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874225752 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE CENTER POINT 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874308659 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE EBR 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874187856 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE OUACHITA 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874277180 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE RAPIDES 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874251159 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE BRHC 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 874173586 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 CHATEAU DE NOTRE DAME FACILITIES CORP 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 813960386 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 OUR LADY OF WISOM FACILITY CORP 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 814274508 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE SLIDELL 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 932805943 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 COMMCARE ST TAMMANY 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 932791289 MAINTAINING OF A LONG-TERM CARE FACILITY LA 501(C)(3) LINE 12A, I 0 CCC PHARMACY LLC DBA FUSIONCARE PHARMACY 180 WINDERMERE BLVD ALEXANDRIA LA 71303 271847235 PHARMACY SALES LA RELATED 0 0 0.55000 POST ACUTE HOLDINGS LLC 3330 N CAUSEWAY BLVD METAIRIE LA 70002 884251810 HOSPICE AND HOME HEALTH LA RELATED 0 1 0.55000 DIGNITY CARE CORPORATION 950 W CAUSEWAY APPROACH MANDEVILLE LA 70471 832470761 MAINTAINING OF A LONG-TERM CARE FACILITY LA COMMCARE CORPORATION INC C 0 COMMCARE MANAGEMENT CORPORATION INC 950 W CAUSEWAY APPROACH MANDEVILLE LA 70471 831097525 MAINTAINING OF A LONG-TERM CARE FACILITY LA COMMCARE CORPORATION INC C 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 COMMCARE CORPORATION E 342045 CASH - FAIR MARKET VALUE COMMCARE CORPORATION B 4249286 CASH - FAIR MARKET VALUE COMMCARE CORPORATION O 433472 CASH - FAIR MARKET VALUE