Audubon Retirement Village Inc

“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.”

“Louisiana children's medical center, a louisiana nonprofit coporation, is the sole member of the organization.”

“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.”

“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.”

“Annually, a list of officers, directors, trustees, and key employees is compiled by the lcmc corporate compliance department. Those identified individuals are sent a compliance questionnaire to identify the potential for any conflicts. Corporate compliance monitors responses and follows up with individuals as needed to ensure completion of the questionnaire. The results of these are reviewed by the lcmc health corporate compliance department to ensure that any conflicts are identified and addressed.”

“The organization pays no compensation to its officers or directors.”

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

“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.”

“Consulting services: program service expenses 1,489,272. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,489,272. Contracted services: program service expenses 61,984. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,984. Outsourced services: program service expenses 432,523. Management and general expenses 0. Fundraising expenses 0. Total expenses 432,523. Printing services: program service expenses 231. Management and general expenses 0. Fundraising expenses 0. Total expenses 231. Recruiting services: program service expenses 6,921. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,921. Legal fees outsourced: program service expenses -577. Management and general expenses 0. Fundraising expenses 0. Total expenses -577.”

“The organization and therefore the organization's consolidated audit is controlled by lcmc health. Lcmc health did not change either its oversight process or selection process during the tax year.”