2024-05-15T11:52:12-05:00 2023-06-30 135565207 KPMG LLP 301 MAIN STREET SUITE 2150 BATON ROUGE LA 70801 990 2022-07-01 710882344 CHATEAU LOUISE CHAT 2257657709 4200 ESSEN LANE BATON ROUGE LA 70809 JENNIFER CLOWERS CFO 2257657709 2024-05-14 1 JENNIFER CLOWERS 999009999 0 RYAN HOOKS P00746825 2253444000 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER CLOWERS 4200 ESSEN LANE BATON ROUGE LA 70809 4130425 0 0928 X N/A X 2001 LA TO PROVIDE AFFORDABLE HOUSING AND SPECIALIZED SERVICES FOR THE ELDERLY AND (SEE SCHEDULE O)HANDICAPPED PERSONS OF THE COMMUNITY IN ORDER TO MEET THEIR SPECIALIZED NEEDS. X 10 7 5 7 0 0 173261 113258 154719 145475 4 864758 0 0 327984 1123491 0 0 0 0 169365 85687 0 0 0 285210 377135 454575 462822 -126591 660669 2620153 251095 123047 33242 2497106 217853 X INSPIRED BY THE VISION OF ST. FRANCIS OF ASSISI AND IN THE TRADITION OF THE ROMAN CATHOLIC CHURCH, WE EXTEND THE HEALING MINISTRY OF JESUS CHRIST TO GOD'S PEOPLE, ESPECIALLY THOSE MOST IN NEED. WE CALL FORTH ALL WHO SERVE IN THIS HEALTHCARE MINISTRY, TO SHARE THEIR GIFTS AND TALENTS TO CREATE A SPIRIT OF HEALING - WITH REVERENCE AND LOVE FOR ALL OF LIFE, WITH JOYFULNESS OF SPIRIT, AND WITH HUMILITY AND JUSTICE FOR ALL THOSE ENTRUSTED TO OUR CARE. WE ARE, WITH GOD'S HELP, A HEALING AND SPIRITUAL PRESENCE FOR EACH OTHER AND FOR THE COMMUNITIES WE ARE PRIVILEGED TO SERVE. 0 1 428033 145475 CHATEAU LOUISE PROVIDES ELDERLY AND HANDICAPPED PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIFICALLY DESIGNED TO MEET THEIR NEEDS. THERE ARE 60 UNITS WHOSE OCCUPANTS ARE RECEIVING BENEFITS. THE HOUSING FACILITY WAS SOLD IN APRIL 2023 TO AN UNRELATED TAX-EXEMPT ORGANIZATION WHO WILL CONTINUE TO OPERATE THE ELDERLY HOUSING UNITS. 428033 1 1 0 0 0 0 0 0 0 0 0 0 0 0 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 1 0 1 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 7 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X AMANDA HYMEL 2259232701 5959 S SHERWOOD FOREST BATON ROUGE LA 70809 ALISON WALKER BOARD MEMBER 0.50 1.50 X 0 0 0 JOLEE BOLLINGER SECRETARY (THRU 3/2023) 1.00 51.00 X X 0 785327 158309 KAREN ALLEN PRESIDENT 3.00 44.00 X X 0 407367 47420 LOWELL STANTON REGIONAL CFO (UNTIL 8/2022) 1.00 51.50 X X 0 606053 42795 LYNN BRADLEY BOARD MEMBER 0.50 1.50 X 0 0 0 OLIVIA OGDEN OLINDE BOARD MEMBER 0.50 1.50 X 0 0 0 SHARON THOMS BOARD MEMBER 0.50 1.50 X 0 0 0 SR HELEN CAHILL OSF BOARD MEMBER 0.50 5.00 X 0 0 0 VICTOR HOWELL CHAIR 0.50 1.50 X X 0 0 0 WILLIAM R MULLINS III BOARD MEMBER 0.50 1.50 X 0 0 0 JENNIFER CLOWERS REGIONAL CFO (FROM 8/2022) 0.50 46.00 X 0 506713 70655 JEFF LIMBOCKER FORMER CFO (THRU 9/2022) 0.00 50.00 X 0 855174 20489 0 3160634 339668 0 1 1 0 0 113258 113258 RENTAL REVENUE 140875 140875 LAUNDRY & VENDING 4600 4600 145475 292 292 3871400 3006934 864466 864466 864466 1123491 145475 0 864758 57773 57773 9687 9687 8175 8175 10052 10052 27684 27684 7105 7105 39205 39205 514 514 166290 166290 35693 35693 1018 1018 90147 90147 4360 4360 REPAIRS & MAINTENANCE 4194 4194 SPECIAL FUNCTIONS 925 925 462822 428033 34789 0 127435 251095 175777 1396 0 2297863 17682 2620153 251095 105365 17682 33242 123047 33242 X -497581 217853 2994687 0 2497106 217853 2620153 251095 X 660669 -2939922 X 0 1 X 1 1 1 X 177352 168640 156422 173261 113258 788933 148988 155554 168459 154719 145475 773195 326340 324194 324881 327980 258733 1562128 0 0 0 1562128 597 26 5 4 292 924 597 26 5 4 292 924 326937 324220 324886 327984 259025 1563052 0.99940 0.99950 0.00060 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO/FROM AFFILIATES 33242 33242 X PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE THE MEDICAL CENTER RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. NO RESERVES FOR UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED. 0 1 0 0 0 0 0 0 0 JOLEE BOLLINGER SECRETARY (THRU 3/2023) 0 546160 0 160742 0 78425 0 138445 0 19864 0 943636 0 61185 JEFF LIMBOCKER FORMER CFO (THRU 9/2022) 0 561480 0 216453 0 77241 0 0 0 20489 0 875663 0 61057 LOWELL STANTON REGIONAL CFO (UNTIL 8/2022) 0 461602 0 141829 0 2622 0 15250 0 27545 0 648848 0 0 JENNIFER CLOWERS REGIONAL CFO (FROM 8/2022) 0 352392 0 152086 0 2235 0 44531 0 26124 0 577368 0 0 KAREN ALLEN PRESIDENT 0 309140 0 93325 0 4902 0 27450 0 19970 0 454787 0 0 PART I, LINE 3 THE PRESIDENT IS PAID BY FMOL HEALTH SYSTEM, A RELATED TAX EXEMPT ORGANIZATION. THE FMOLHS BOARD OF DIRECTORS APPOINTS A COMPENSATION COMMITTEE, MADE UP OF INDEPENDENT BOARD MEMBERS, TO REVIEW AND SET THE PRESIDENT'S COMPENSATION ANNUALLY. THE COMPENSATION COMMITTEE OBTAINS AND RELIES UPON COMPARABLE DATA INCLUDING A COMPENSATION STUDY/SURVEY FROM AN INDEPENDENT COMPENSATION CONSULTANT. THE COMPENSATION COMMITTEE REVIEWS COMPENSATION PACKAGES AND APPROPRIATE COMPENSATION IS DETERMINED AND APPROVED. THE BASIS FOR DETERMINATION IS THEN DOCUMENTED BY THE COMPENSATION COMMITTEE. PART I, QUESTION 4B FMOLHS MAINTAINS THREE UNFUNDED DEFERRED COMPENSATION PLANS WHICH MEET THE REQUIREMENTS OF IRC SECTION 457(F) AND IRC SECTION 409A. THE PLANS PROVIDE FOR COMPENSATION TO BE DEFERRED AND PAID UPON THE OCCURRENCE OF CERTAIN EVENTS SUCH AS TERMINATION WITHOUT CAUSE, DISABILITY, DEATH OR ATTAINMENT OF A SPECIFIC PAYMENT DATE. PARTICIPATION IN THE PLANS IS LIMITED TO CERTAIN EXECUTIVES AND IS SUBJECT TO APPROVAL OF FMOLHS BOARD OF DIRECTORS OR A DESIGNATED COMMITTEE OF SUCH BOARD. JEFF LIMBOCKER RECEIVED A PAYMENT IN THE AMOUNT OF $75,123 FROM THE PLANS IN THE CURRENT YEAR. JOLEE BOLLINGER RECEIVED A PAYMENT IN THE AMOUNT OF $75,278 FROM THE PLANS IN THE CURRENT YEAR. PART I, QUESTION 4A THE PRESIDENT, THE EXITING REGIONAL CFO AND THE NEW REGIONAL CFO ARE ENTITLED TO A SEVERANCE BENEFIT. THE PAYOUT OF SUCH BENEFIT IS REMOTE AS IT IS EFFECTIVE ONLY FOR A TERMINATION OF EMPLOYMENT WITHOUT CAUSE, FOR GOOD REASON, OR DUE TO CHANGE OF CONTROL. IF TRIGGERED, THE EMPLOYEE WOULD BE PAID HIS/HER BASE SALARY AND PROVIDED RETIREMENT AND WELFARE BENEFITS FOR AN ENTITLEMENT PERIOD. THE ENTITLEMENT PERIOD IS EITHER 12 OR 18 MONTHS. NO PAYMENTS WERE MADE UNDER THE PLAN IN THE CURRENT YEAR. THE FORMER CFO AND THE SECRETARY ARE ENTITLED TO A SEVERANCE BENEFIT. THE PAYOUT OF SUCH BENEFIT IS REMOTE AS IT IS EFFECTIVE ONLY FOR TERMINATION OF EMPLOYMENT WITHOUT CAUSE, FOR GOOD REASON, AND FOR A CHANGE OF CONTROL. IF TRIGGERED, THE EXECUTIVE WOULD BE PAID HIS/HER BASE SALARY AND AN ANNUAL INCENTIVE AT TARGET AND PROVIDED RETIREMENT AND WELFARE BENEFITS FOR AN ENTITLEMENT PERIOD. THE ENTITLEMENT PERIOD IS 24 MONTHS. NO PAYMENTS WERE MADE UNDER THE PLAN IN THE CURRENT YEAR. EDERLY HOUSING REAL PROPERTY 2023-04-19 3484260 APPRAISAL 592305463 CHATEAU BATON ROUGE INC 795 RIDGE LAKE BLVD 300 MEMPHIS TN 38120 501(C)(3) EDERLY HOUSING PERSONAL PROPERTY 2023-04-19 387140 APPRAISAL 592305463 CHATEAU BATON ROUGE INC 795 RIDGE LAKE BLVD 300 MEMPHIS TN 38120 501(C)(3) ASSUMED DEBT OF REAL PROPERTY 2023-04-19 -3671400 ACTUAL COST 592305463 CHATEAU BATON ROUGE INC 795 RIDGE LAKE BLVD 300 MEMPHIS TN 38120 501(C)(3) SECURITY DEPOSITS, ESCROWS & RESERVES TRANSFERRED, RENT PRORATIONS 2023-04-19 216235 ACTUAL COST 592305463 CHATEAU BATON ROUGE INC 795 RIDGE LAKE BLVD 300 MEMPHIS TN 38120 501(C)(3) CASH PROCEEDS FROM SALE DISTRIBUTED TO SOLE MEMBER 2023-04-19 2939922 ACTUAL COST 720423651 OUR LADY OF THE LAKE HOSPITAL INC 4200 ESSEN LANE BATON ROUGE LA 70809 501(C)(3) 0 0 0 0 FORM 990, PART III, LINE 3 THE HOUSTING FACILITY WAS SOLD IN APRIL 2023, TO AN UNRELATED TAX-EXEMPT ORGANIZATION WHO WILL CONTINUE TO OPERATE THE ELDERLY HOUSING UNITS. THE TRANSACTION WAS APPROVED BY FEDERAL AUTHORITIES AT THE DEPARTMENT OF HOUSING & URBAN DEVELOPMENT (HUD) PRIOR TO THE SALE. FORM 990, PART VI, SECTION A, LINE 6 OUR LADY OF THE LAKE HOSPITAL, INC. (AN IRC SECTION 501 (C)(3) ORGANIZATION) IS THE SOLE MEMBER OF CHATEAU LOUISE. FORM 990, PART VI, SECTION A, LINE 7A OUR LADY OF THE LAKE HOSPITAL, INC., AS THE SOLE MEMBER OF CHATEAU LOUISE, RETAINS THE POWER TO APPOINT AND REMOVE THE MEMBERS OF THE BOARD OF TRUSTEES AND OFFICERS OF CHATEAU LOUISE. FORM 990, PART VI, SECTION A, LINE 7B OUR LADY OF THE LAKE HOSPITAL, INC., AS THE SOLE MEMBER OF CHATEAU LOUISE, RESERVES THE FOLLOWING POWERS: 1. TO CHANGE PHILOSOPHY, OBJECTIVES AND PURPOSES OF THE CORPORATION; 2. TO AMEND, ALTER, MODIFY OR REPEAL THE ARTICLES OF INCORPORATION AND BYLAWS OF THE CORPORATION; 3. TO AUTHORIZE MERGER, CONSOLIDATION, OR AFFILIATION, OR PARTICIPATE IN JOINT VENTURES; 4. TO DISSOLVE AND TO DISTRIBUTE ASSETS OF THE CORPORATION; 5. TO APPOINT AND/OR TERMINATE WITH OR WITHOUT CAUSE THE CHIEF EXECUTIVE OFFICER OF THE CORPORATION; 6. TO ACQUIRE, PURCHASE, SELL, LEASE, TRANSFER, OR ENCUMBER ANY IMMOVABLE PROPERTY ON BEHALF OF THE CORPORATION; 7. TO ADD TO OR INCUR LONG-TERM DEBT IN EXCESS OF $5 MILLION BY THE CORPORATION; 8. TO APPOINT THE FISCAL AUDITOR FOR THE CORPORATION; 9. TO APPROVE ANY INCREMENT OR ADDITION TO THE CAPITAL DEBT OR EFFORTS TO RENEGOTIATE, MODIFY OR CHARGE THE EXISTING CAPITAL DEBT OBLIGATIONS OF THE CORPORATION; 10. TO APPROVE THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE CORPORATION; 11. TO APPROVE A STRATEGIC BUSINESS PLAN OF THE CORPORATION; AND 12. TO APPOINT OR REMOVE THE MEMBERS OF THE BOARD OF TRUSTEES AND OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B AFTER PREPARATION OF THE FORM 990 BY KPMG LLP, MANAGEMENT REVIEWED THE FORM 990. A COPY OF THE FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12 CHATEAU LOUISE HAS A COMPREHENSIVE CONFLICT OF INTEREST POLICY THAT REQUIRES EACH OFFICER, TRUSTEE, BOARD COMMITTEE MEMBER AND EMPLOYEE TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. COMPLETED DISCLOSURE FORMS ARE REVIEWED AND MAINTAINED BY THE CHIEF COMPLIANCE OFFICER. IF ANY TRUSTEE, BOARD COMMITTEE MEMBER OR SENIOR MANAGER HAS A POTENTIAL CONFLICT, THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES WHETHER ACTION NEEDS TO BE TAKEN AND COMMUNICATES ANY SUCH ACTION TO THE INDIVIDUAL. A POTENTIAL CONFLICT OF ANY OTHER EMPLOYEE IS REVIEWED BY THE CEO OR HIS DESIGNEE. THE EXECUTIVE COMMITTEE, CEO, OR DESIGNEE, AS APPLICABLE DETERMINES IF A CONFLICT OF INTEREST EXISTS OR CREATES THE APPEARANCE OF IMPROPRIETY. IF SUCH DETERMINATION IS MADE, THE INDIVIDUAL WILL BE EXCUSED FROM PARTICIPATING IN THE BUSINESS DECISION. DURING THE YEAR, ANY CHANGE TO THE INFORMATION IN THE DISCLOSURE STATEMENT MUST BE DISCLOSED PROMPTLY TO THE CHIEF COMPLIANCE OFFICER, WHO TAKES APPROPRIATE ACTION. THE PROCESS ALSO REQUIRES AFFIRMATION FROM EACH INDIVIDUAL THAT HE OR SHE (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND (D) UNDERSTANDS THAT CHATEAU LOUISE IS A CHARITABLE ORGANIZATION AND THAT, IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION TO THE ABOVE, CHATEAU LOUISE PROVIDES MECHANISMS FOR CONFIDENTIAL REPORTING OF COMPLIANCE ISSUES. THESE MECHANISMS INCLUDE AN ANONYMOUS HOTLINE AND WEB SITE WHERE INDIVIDUALS MAY RAISE ISSUES, SEEK CLARIFICATION, AND REPORT POSSIBLE CONFLICTS OF INTEREST OR OTHER CONCERNS. THESE REPORTS OF POSSIBLE CONFLICTS OF INTEREST, ARE REVIEWED AND INVESTIGATED BY THE CORPORATE COMPLIANCE DEPARTMENT AND APPROPRIATE ACTION IS TAKEN. FORM 990, PART VI, SECTION B, LINE 15 OTHER RELATED TAX EXEMPT ORGANIZATIONS SET THE COMPENSATION AND PAY THE EXECUTIVES. THAT BOARD OF DIRECTORS APPOINTS THE COMPENSATION COMMITTEE, MADE UP OF INDEPENDENT BOARD MEMBERS, TO ANNUALLY REVIEW AND SET THE COMPENSATION OF EXECUTIVES AND KEY EMPLOYEES. THE COMPENSATION COMMITTEE OBTAINS AND RELIES UPON COMPARABLE DATA INCLUDING INDUSTRY-WIDE COMPENSATION INFORMATION PROVIDED BY OUTSIDE SOURCES. THE COMPENSATION COMMITTEE REVIEWS COMPENSATION PACKAGES AND APPROPRIATE COMPENSATION IS DETERMINED AND APPROVED. THE BASIS FOR DETERMINATION IS THEN DOCUMENTED BY THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 CHATEAU LOUISE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, QUESTIONS 12-14 THROUGHOUT THE TAX YEAR, THE ORGANIZATION HAD A CONFLICT OF INTEREST POLICY, A DOCUMENT RETENTION POLICY AND A WHISTLEBLOWER POLICY IN PLACE ALTHOUGH THEY WERE NOT APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS BEFORE JUNE 30, 2023. THE CONFLICT OF INTEREST POLICY AND THE DOCUMENT RETENTION POLICY HAVE, HOWEVER, BEEN APPROVED BY THE BOARD OF DIRECTORS OF OUR LADY OF THE LAKE HOSPITAL, INC. (THE ORGANIZATION'S SOLE-MEMBER). FORM 990, PART XI, LINE 9: CAPITAL TRANSFERS -2,939,922. SECTION 1.263(A)-1(F)-DE MINIMIS SAFE HARBOR ELECTION CHATEAU LOUISE HEREBY MAKES THE DE MINIMIS SAFE HARBOR ELECTION UNDER SECTION 1.263(A)-1(F) OF THE TREASURY REGULATIONS, EFFECTIVE ONLY FOR THE TAX YEAR ENDING JUNE 30, 2023. TAXPAYER HAS AN APPLICABLE FINANCIAL STATEMENT FOR THE YEAR OF THE ELECTION. THIS ELECTION PERMITS THE TAXPAYER TO DEDUCT FOR TAX PURPOSES ANY ITEM DEDUCTED UNDER ITS BOOK POLICY THAT DOES NOT EXCEED $5000 PER INVOICE (OR PER ITEM, AS SUBSTANTIATED BY THE INVOICE) OR ITEMS HAVING AN ECONOMIC USEFUL LIFE OF TWELVE MONTHS OR LESS AS DESCRIBED IN SECTION 1.263(A)-1(F)(1)(II). SECTION 1.263(A)-3(N) ELECTION-BOOK CONFORMITY ELECTION CHATEAU LOUISE IS MAKING THE ELECTION UNDER TREAS. REG. 1.263(A)-3(N) TO CAPITALIZE THOSE REPAIR AND MAINTENANCE COSTS THAT IT TREATS AS CAPITAL IMPROVEMENTS ON ITS BOOKS AND RECORDS FOR THE TAX YEAR ENDED JUNE 30, 2023. 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