2025-02-06T15:32:11-06:00 2024-06-30 994625061 CRI ADVISORS LLC 3850 N CAUSEWAY BLVD 1400 METAIRIE LA 70002 990 2023-07-01 821110720 COMMCARE TANGIPAHOA COMM 5043248950 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 ALEC LUNDBERG CHIEF FINANCIAL OFFICER 5043248950 2025-02-06 1 0 MELISSA Y DUHON CPA P01336607 5048379116 2025-02-06 2023 2025-03-06 01:10:19Z PATRICIA M PRECHTER 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 1500001 0 X N/A X 2017 LA TO DEVELOP AND MAINTAIN A STATE-OF-THE-ART LONG-TERM CARE FACILITY EMPHASIZING CULTURE CHANGE FOR LEASE TO CAMELOT OF NORTH OAKS.THE PARENT COMPANY, COMMCARE CORPORATION, IS THE 100% OWNER OF CAMELOT OF NORTH OAKS. 3 2 0 0 0 0 0 0 1500000 1500000 410 1 0 0 1500410 1500001 0 0 0 0 0 0 0 0 0 1265085 1287352 1265085 1287352 235325 212649 15919641 15328713 16713960 16332367 -794319 -1003654 X TO DEVELOP AND MAINTAIN A STATE-OF-THE-ART LONG-TERM CARE FACILITY EMPHASIZING CULTURE CHANGE FOR LEASE TO CAMELOT OF NORTH OAKS.THE PARENT COMPANY, COMMCARE CORPORATION, IS THE 100% OWNER OF CAMELOT OF NORTH OAKS. 0 0 1287352 1500000 TO DEVELOP AND MAINTAIN A STATE-OF-THE-ART LONG-TERM CARE FACILITY EMPHASIZING CULTURE CHANGE FOR LEASE TO CAMELOT OF NORTH OAKS.THE PARENT COMPANY, COMMCARE CORPORATION, IS THE 100% OWNER OF CAMELOT OF NORTH OAKS. 1287352 1 0 0 0 0 0 0 0 0 0 1 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 0 0 1 0 0 0 1 0 0 1 0 0 0 0 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 G ANTHONY MANGUN BOARD MEMBER 1.00 14.00 X 0 66000 0 PATRICIA PRECHTER PRESIDENT 1.00 40.00 X X 0 87601 0 DAWN HARVEY PSARELLIS SECRETARY 1.00 40.00 X X 0 413817 21347 MICHAEL FORD BOARD MEMBER 1.00 14.00 X 0 38400 0 0 605818 21347 0 0 1 0 0 LEASE INCOME 531120 1500000 1500000 1500000 1 1 1500001 1500000 0 1 10000 10000 31750 31750 554553 554553 664961 664961 26088 26088 1287352 1287352 0 0 280598 509576 57040 129295 18408350 3756418 15286893 14651932 266163 19179 28947 18731 15919641 15328713 32251 10430 16513620 16153848 168089 168089 16713960 16332367 X -794319 -1003654 -794319 -1003654 15919641 15328713 X 212649 -246984 -175000 X X 0 1 X 1 0 X X 1 COMMCARE CORPORATION 720996315 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1754325 1754325 16654025 3756418 12897607 14651932 DUE TO RELATED ORGANIZATIONS 168089 168089 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, 2024 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, 2024. INCOME TAX EXPENSE OF $60,383 AND $355,673 WAS RECORDED IN MISCELLANEOUS (EXPENSE) INCOME ON THE CONSOLIDATED STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS DURING THE YEAR ENDED JUNE 30, 2024 AND 2023, 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 "MORE LIKELY THAN NOT" 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 271346 0 142471 0 0 0 11104 0 10243 0 435164 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. ALL MANAGEMENT FEES ASSESSED TO ENTITIES WITH COMMON OWNERSHIP ARE ELIMINATED THROUGH CONSOLIDATION OF THE FINANCIAL STATEMENTS. 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 CONFLICT OF INTEREST PROVISIONS AND A QUESTIONNAIRE REGARDING CONFLICTS OF INTEREST. 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 19 ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: DISTRIBUTIONS TO PARENT CORPORATION -175,000. FORM 990, 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 LOUISIANA 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 061658278 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 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 WISDOW 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 COMMCARE BOSSIER 950 WEST CAUSEWAY APPROACH MANDEVILLE LA 70471 994335176 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 0 0 POST ACUTE HOLDINGS LLC 3330 N CAUSEWAY BLVD METAIRIE LA 70002 884251810 HOSPICE AND HOME HEALTH LA 0 1 DIGNITY CARE CORPORATION 950 W CAUSEWAY APPROACH MANDEVILLE LA 70471 832470761 MAINTAINING OF A LONG-TERM CARE FACILITY LA C 0 COMMCARE MANAGEMENT CORPORATION 950 W CAUSEWAY APPROACH MANDEVILLE LA 70471 831097525 MAINTAINING OF A LONG-TERM CARE FACILITY LA C 0 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 COMMCARE CORPORATION E 168089 CASH-FAIR MARKET VALUE COMMCARE CORPORATION J 1500000 CASH-FAIR MARKET VALUE COMMCARE CORPORATION B 175000 CASH-FAIR MARKET VALUE