2025-11-11T17:43:42-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 582198010 ST JAMES PLACE OF BATON ROUGE FOUNDATION STJA 2252154500 333 LEE DR BATON ROUGE LA 70808 THOMAS J MELANCON CHIEF FINANCIAL OFFICER 2252154500 2025-11-10 1 1 KATHERINE A WARLICK P02065266 7049985200 2025-11-10 2024 2025-03-06 01:10:19Z RICHARD J WAGER 333 LEE DR BATON ROUGE LA 70808 464063 0 X WWW.STJAMESPLACE.ORG X 1995 LA TO SUPPORT THE CHARITABLE PURPOSES OF ITS SOLE MEMBER, ST. JAMES PLACE 14 13 0 16 0 0 298146 216987 0 0 116803 94942 0 152134 414949 464063 419186 319055 0 0 96631 0 0 0 43037 94040 43037 609857 362092 -194908 101971 2112178 2156431 146216 0 1965962 2156431 ST. JAMES PLACE FOUNDATION PROMOTES COMPASSSION THROUGH GIVING TO ADVANCE LIVING LIFE WELL AT ST. JAMES PLACE. 0 0 319055 319055 0 ST. JAMES PLACE FOUNDATION CONTINUES TO COLLECT DONATIONS ON A MAJOR CAPITAL CAMPAIGN RELATED TO THE MULTI-MILLION DOLLAR RENOVATION TO ST. JAMES PLACE, WITH FINAL PLEDGE PAYMENTS DUE IN 2025. 319055 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X THOM MELANCON 2252154603 333 LEE DRIVE BATON ROUGE LA 70808 MIMI RICHE CHAIR 0.50 0.00 X X 0 0 0 LYNN WEILL VICE CHAIR 0.50 0.00 X X 0 0 0 WILLIAM BUTCH HART SECRETARY/TREASURER 0.50 0.00 X X 0 0 0 CONNIE CALDWELL MEMBER 0.50 0.00 X 0 0 0 KATHERINE DAMPF MEMBER 0.50 0.00 X 0 0 0 DAISYE HOWELL MEMBER 0.50 0.00 X 0 0 0 VIRGINIA NOLAND MEMBER 0.50 0.00 X 0 0 0 JIM OVERBY MEMBER 0.50 0.00 X 0 0 0 JOHN F SMITH MEMBER 0.50 0.00 X 0 0 0 LARRY VANDERLEEST MEMBER 0.50 0.00 X 0 0 0 DAVID WARRINGTON MEMBER 0.50 0.50 X 0 0 0 DAN WEST MEMBER 0.50 0.00 X 0 0 0 JOHN WESTBROOK MEMBER 0.50 0.00 X 0 0 0 RICHARD DICK WAGER PRESIDENT /CEO 0.50 40.00 X X 0 370248 17164 THOM MELANCON SR. VICE PRESIDENT/CFO 0.50 40.00 X 0 214507 9105 0 584755 26269 2 0 1 0 0 68855 148132 216987 73787 73787 21155 0 21155 21155 21155 GAIN ON DEBT FORGIVENE 900099 152134 152134 152134 464063 0 0 247076 319055 319055 12523 12523 BAD DEBT 30514 30514 362092 319055 0 43037 302202 484126 325814 63767 0 18961 1484162 1589577 2112178 2156431 146216 146216 0 X 706844 1037533 1259118 1118898 1965962 2156431 2112178 2156431 101971 88498 0 X X 0 1 X 1 0 X X 1 ST JAMES PLACE OF BATON ROUGE 720887915 10 1 319055 0 1 319055 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1364131 151390 41800 11509 1462212 1268255 1030 130980 24186 11948 1364131 1395591 5315 -120633 12017 1268256 1182004 7687 221921 4374 11647 1395591 1092395 11150 106356 17840 10057 1182004 0.36150 0.51680 0.12170 0 0 0 DUE FROM BATON ROUGE AREA FOUNDATION 1589577 1589577 X PART X, LINE 2: THE ORGANIZATION AND THE FOUNDATION HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS NONPROFIT 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. 1 ST JAMES PLACE OF BATON ROUGE 333 LEE DRIVE BATON ROUGE LA 70808 720887915 501(C)(3) 319055 0 RESIDENT ASSISTANCE AND CAPITAL IMPROVEMENTS 1 PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO ST. JAMES PLACE OF BATON ROUGE, A RELATED ORGANIZATION. ALL DISBURSEMENTS ARE APPROVED BY ST. JAMES PLACE OF BATON ROUGE MANAGEMENT AND ST. JAMES PLACE OF BATON ROUGE FOUNDATION BOARD OF DIRECTORS. 0 1 0 0 0 0 0 0 0 RICHARD DICK WAGER PRESIDENT /CEO 0 311200 0 11000 0 48048 0 5452 0 11712 0 387412 0 0 THOM MELANCON SR. VICE PRESIDENT/CFO 0 183740 0 6000 0 24767 0 5324 0 3781 0 223612 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF THE BOARD OF ST. JAMES PLACE, A RELATED ENTITY, FOLLOWS AN ESTABLISHED PROCESS WHEN DETERMINING CEO COMPENSATION. THE PROCESS INCLUDES: 1) ASSESSMENT OF PERFORMANCE AGAINST THE YEAR'S KEY PERFORMANCE INDICATORS, AND KEY MANAGEMENT GOALS; 2) A SURVEY TO ALL BOARD MEMBERS, WHERE THEY ASK VARIOUS PERFORMANCE AND RELATIONSHIP QUESTIONS; 3) THE EXECUTIVE COMMITTEE HAS EMPLOYED VARIOUS WAYS TO ASSESS MARKET PRICING FOR COMPENSATION (NATIONAL HEALTH CARE SURVEYS/REPORTS; REVIEW OF 990'S OF SIMILAR ORGANIZATIONS, ETC.); AND THEN, 4) THE EXECUTIVE COMMITTEE PRESENTS THEIR PROPOSAL TO THE FULL BOARD, IN EXECUTIVE SESSION, BOTH THE COMPOSITE ASSESSMENT OF PERFORMANCE, AND ANY PROPOSED ADJUSTMENT TO BE MADE TO COMPENSATION. ONCE THIS PROCESS IS COMPLETED, THE CHAIRPERSON OF THE BOARD MEETS WITH THE CEO TO REVIEW THE ASSESSMENT AND COMPENSATION ADJUSTMENT, IF ANY. THIS PROCESS IS CONDUCTED ON AN ANNUAL BASIS; THE MOST RECENT CEO COMPENSATION ADJUSTMENT WAS EECTIVE JANUARY 1, 2025. ANY CHANGE IN CEO COMPENSATION IS AUTHORIZED IN WRITING BY THE BOARD CHAIR AND SUBMITTED DIRECTLY TO THE HR DIRECTOR. PART I, LINE 4B ST. JAMES PLACE CONTRIBUTED $5,452 TO RICHARD WAGER'S 457 PLAN AND $5,324 TO THOM MALANCON'S 457 PLAN DURING 2024. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS OF THE FOUNDATION ARE APPROVED BY ST. JAMES PLACE OF BATON ROUGE (SJP). SJP BOARD MEMBERS HAVE AUTHORITY TO ELECT AND REMOVE FOUNDATION BOARD MEMBERS...AND VOTE ON ALL OTHER MATTERS WHICH BY LAW REQUIRES THE AFFIRMITIVE ACTION OF THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD MEMBERS OF THE FOUNDATION ARE APPROVED BY ST. JAMES PLACE OF BATON ROUGE (SJP). SJP BOARD MEMBERS HAVE AUTHORITY TO ELECT AND REMOVE FOUNDATION BOARD MEMBERS...AND VOTE ON ALL OTHER MATTERS WHICH BY LAW REQUIRES THE AFFIRMITIVE ACTION OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS DISTRIBUTED TO AND REVIEWED BY THE GOVERNING BODY PRIOR TO FILING AND SIGNED BY THE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND ACKNOWLEDGED IN WRITING ANNUALLY AT A BOARD MEETING. A BOARD OF DIRECTORS QUESTIONNAIRE IS ALSO DISTRIBUTED ANNUALLY REGARDING INDEPENDENCE AND BUSINESS TRANSACTIONS. UPON FIRST LEARNING OF ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST IMMEDIATELY DISCLOSE BOTH THE EXISTENCE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEE OR GOVERNING BOARD CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE AND DISCUSSION OF THE MATERIAL FACTS, THE INTERESTED PERSON SHALL LEAV THE MEATING WHILE THE REMAINING MEMBERS VOTE TO DECIDE IF A CONLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION TO THE COMMITTEE OR GOVERNING BOARD MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF AND THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. IF THE COMMITTEE OR GOVERNING BOARD DETERMINES AN INTERESTED PERSON HAS FAILED TO PROMPTLY DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF ST. JAMES PLACE, A RELATED ENTITY, FOLLOWS AN ESTABLISHED PROCESS WHEN DETERMINING CEO COMPENSATION. THE PROCESS INCLUDES: 1) ASSESSMENT OF PERFORMANCE AGAINST THE YEAR'S KEY PERFORMANCE INDICATORS, AND KEY MANAGEMENT GOALS; 2) A SURVEY TO ALL BOARD MEMBERS, WHERE THEY ASK VARIOUS PERFORMANCE AND RELATIONSHIP QUESTIONS; 3) THE EC HAS EMPLOYED VARIOUS WAYS TO ASSESS MARKET PRICING FOR COMPENSATION (NATIONAL HEALTH CARE SURVEYS/REPORTS; REVIEW OF 990'S OF SIMILAR ORGANIZATIONS, ETC.); AND THEN, 4) THE EXECUTIVE COMMITTEE PRESENTS THEIR PROPOSAL TO THE FULL BOARD, IN EXECUTIVE SESSION, BOTH THE COMPOSITE ASSESSMENT OF PERFORMANCE, AND ANY PROPOSED ADJUSTMENT TO BE MADE TO COMPENSATION. ONCE THIS PROCESS IS COMPLETED, THE CHAIRPERSON OF THE BOARD MEETS WITH THE CEO TO REVIEW THE ASSESSMENT AND COMPENSATION ADJUSTMENT, IF ANY. THIS PROCESS IS CONDUCTED ON AN ANNUAL BASIS; THE MOST RECENT CEO COMPENSATION ADJUSTMENT WAS EECTIVE JANUARY 1, 2025. ANY CHANGE IN CEO COMPENSATION IS AUTHORIZED IN WRITING BY THE BOARD CHAIR AND SUBMITTED DIRECTLY TO THE HR DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 THE FOUNDATION'S FORM 990 IS AVAILABLE UPON REQUEST AND ON GUIDESTAR. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE FILED WITH REGULATORY AGENCIES AS REQUIRED, AND AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE FILED ON ELECTRONIC MUNICIPAL MARKET ACCESS. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. ST JAMES PLACE OF BATON ROUGE 333 LEE DR BATON ROUGE LA 70808 720887915 PROVIDING LIFETIME CARE, RESIDENCE, AND OTHER SERVICES TO ITS RESIDENTS. LA 501(C)(3) LINE 10 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0