TY 2022 Form 990 Schedule O

efile Public Visual Render ObjectId: 202430459349300823 - Submission: 2024-02-14 TIN: 84-2278120

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

AUDUBON RETIREMENT VILLAGE INC

Employer identification number

84-2278120

Return Reference	Explanation
FORM 990, PAGE 5, PART V, QUESTION 2B	AUDUBON RETIREMENT VILLAGE DOES NOT EMPLOY ANY INDIVIDUALS. COMMCARE MANAGEMENT CORPORATION PROVIDES ALL PERSONNEL THAT WORK AT THE ORGANIZATION AND HANDLES ALL W-2, EMPLOYEE BENEFIT, AND PAYROLL TAX COMPLIANCE. COMMCARE THEN INVOICES THE ORGANIZATION FOR 100% OF THE EXPENSES INCURRED FOR PERSONNEL PROVIDED TO THE ORGANIZATION. THE ORGANIZATION HAS DECIDED TO REPORT THE COMPENSATION, BENEFIT, AND RELATED PAYROLL TAXES ON THEIR RESPECTIVE LINES ON FORM 990 PAGE 10 INSTEAD OF REPORTING A SINGLE MANAGEMENT FEE. THE ORGANIZATION BELIEVES THIS PROVIDES A BETTER INSIGHT INTO THE EXPENSES OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION OUTSOURCES THE DAY TO DAY MAMAGEMENT DUTIES OF ITS OPERATIONS TO COMMCARE CORPORATION. ALL GOVERNANCE DECISIONS AND PROGRAM OVERSIGHT STILL REMAINS WITH THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 6	LOUISIANA CHILDREN'S MEDICAL CENTER, A LOUISIANA NONPROFIT COPORATION, IS THE SOLE MEMBER OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7A	LOUISIANA CHILDREN'S MEDICAL CENTER CONTROLS THE AUDUBON RETIREMENT VILLAGE, INC. THROUGH ITS POWER TO APPOINT A MAJORITY OF THE MEMBERS WHO SERVE ON THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	UPON COMPLETION OF THE FINAL DRAFT OF FORM 990, A COPY OF THE DRAFT IS SENT TO MEMBERS OF THE BOARD OF DIRECTORS OF THE AUDUBON RETIREMENT VILLAGE.
FORM 990, PART VI, SECTION B, LINE 12C	THE LCMC BOARD OF DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE ORGANIZATION REQUIRES ALL TRUSTEES TO DISCLOSE ANY POTENTIAL PERSONAL OR BUSINESS ASSOCIATIONS WHICH COULD BE PERCEIVED AS A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	THE ORGANIZATION PAYS NO COMPENSATION TO ITS OFFICERS OR DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990 PAGE 12, PART XII, NUMBER 2C	THE ORGANIZATION AND THEREFORE THE ORGANIZATION'S CONSOLIDATED AUDIT IS CONTROLLED BY LOUISIANA CHILDREN'S MEDICAL CENTER. LOUISIANA CHILDREN'S MEDICAL CENTER DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.

Return Reference

Explanation

FORM 990, PAGE 5, PART V, QUESTION 2B

AUDUBON RETIREMENT VILLAGE DOES NOT EMPLOY ANY INDIVIDUALS. COMMCARE MANAGEMENT CORPORATION PROVIDES ALL PERSONNEL THAT WORK AT THE ORGANIZATION AND HANDLES ALL W-2, EMPLOYEE BENEFIT, AND PAYROLL TAX COMPLIANCE. COMMCARE THEN INVOICES THE ORGANIZATION FOR 100% OF THE EXPENSES INCURRED FOR PERSONNEL PROVIDED TO THE ORGANIZATION. THE ORGANIZATION HAS DECIDED TO REPORT THE COMPENSATION, BENEFIT, AND RELATED PAYROLL TAXES ON THEIR RESPECTIVE LINES ON FORM 990 PAGE 10 INSTEAD OF REPORTING A SINGLE MANAGEMENT FEE. THE ORGANIZATION BELIEVES THIS PROVIDES A BETTER INSIGHT INTO THE EXPENSES OF THE ORGANIZATION.

FORM 990, PART VI, SECTION A, LINE 3

THE ORGANIZATION OUTSOURCES THE DAY TO DAY MAMAGEMENT DUTIES OF ITS OPERATIONS TO COMMCARE CORPORATION. ALL GOVERNANCE DECISIONS AND PROGRAM OVERSIGHT STILL REMAINS WITH THE BOARD OF DIRECTORS.

FORM 990, PART VI, SECTION A, LINE 6

LOUISIANA CHILDREN'S MEDICAL CENTER, A LOUISIANA NONPROFIT COPORATION, IS THE SOLE MEMBER OF THE ORGANIZATION.

FORM 990, PART VI, SECTION A, LINE 7A

LOUISIANA CHILDREN'S MEDICAL CENTER CONTROLS THE AUDUBON RETIREMENT VILLAGE, INC. THROUGH ITS POWER TO APPOINT A MAJORITY OF THE MEMBERS WHO SERVE ON THE BOARD OF DIRECTORS.

FORM 990, PART VI, SECTION B, LINE 11B

UPON COMPLETION OF THE FINAL DRAFT OF FORM 990, A COPY OF THE DRAFT IS SENT TO MEMBERS OF THE BOARD OF DIRECTORS OF THE AUDUBON RETIREMENT VILLAGE.

FORM 990, PART VI, SECTION B, LINE 12C

THE LCMC BOARD OF DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE ORGANIZATION REQUIRES ALL TRUSTEES TO DISCLOSE ANY POTENTIAL PERSONAL OR BUSINESS ASSOCIATIONS WHICH COULD BE PERCEIVED AS A CONFLICT OF INTEREST.

FORM 990, PART VI, SECTION B, LINE 15

THE ORGANIZATION PAYS NO COMPENSATION TO ITS OFFICERS OR DIRECTORS.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

FORM 990 PAGE 12, PART XII, NUMBER 2C

THE ORGANIZATION AND THEREFORE THE ORGANIZATION'S CONSOLIDATED AUDIT IS CONTROLLED BY LOUISIANA CHILDREN'S MEDICAL CENTER. LOUISIANA CHILDREN'S MEDICAL CENTER DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2022

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