Skip to content
Nonprofiteer
← LAKE ORION NURSING CENTER CORPORATION

Form 990 for tax year 2022

Filed by LAKE ORION NURSING CENTER CORPORATION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 14 January 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$9,992,528
Total expenses
$11,070,252
Contributions and grants received
$132,387
Grants paid
$0
Program service revenue
$8,273,786
Investment income
$412,055
Other revenue
$1,174,300
Total assets, end of year
$21,023,700
Total liabilities, end of year
$1,443,784
Net assets or fund balances, end of year
$19,579,916
Program services expenses (Part IX)
$10,507,801
Management and general expenses
$562,451
Fundraising expenses
$0
Program service expenses (Part III)
$10,507,801

Program services were 94.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • JAMES STEPHANSKI DO

    MEMBER, PART-YEAR

    Total calculated
    $0
    Hours/week
    1

  • REV DERRICK MCDONALD

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ALLEN PRINCE DO

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • MARY MBIYA

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TRACY FRANOVICH

    PRESIDENT & CEO

    Total calculated
    $593,512
    From this org
    $0
    From related orgs
    $513,974
    Other
    $79,538
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $405,654 related
    Bonus
    $0
    Other
    $0 + $108,320 related
    Deferred
    $0 + $61,298 related
    Nontaxable benefits
    $0 + $18,240 related
    Filer's total
    $0 + $593,512 related

  • KEVIN BALL

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TONY HAIN

    MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JACQUELINE SPICER

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHAD GRANT

    MEMBER, VP & COO MCLAREN HEALTH

    Total calculated
    $1,619,717
    From this org
    $0
    From related orgs
    $1,580,849
    Other
    $38,868
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $851,712 related
    Bonus
    $0 + $407,835 related
    Other
    $0 + $321,302 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $38,868 related
    Filer's total
    $0 + $1,619,717 related

  • DAVID MAZURKIEWICZ

    TREASURER; EVP CFO MCLAREN CORP

    Total calculated
    $1,989,988
    From this org
    $0
    From related orgs
    $1,956,528
    Other
    $33,460
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,025,619 related
    Bonus
    $0 + $739,629 related
    Other
    $0 + $191,280 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $33,460 related
    Filer's total
    $0 + $1,989,988 related

  • LAURA HARMON

    VP & CHIEF NURSING OFFICER

    Total calculated
    $20,288
    From this org
    $0
    From related orgs
    $18,917
    Other
    $1,371
    Hours/week
    13 + 27 related

  • LYNN MARCOTTE

    SECRETARY & CFO MCLAREN OAKLAND

    Total calculated
    $308,286
    From this org
    $0
    From related orgs
    $253,193
    Other
    $55,093
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $251,951 related
    Bonus
    $0
    Other
    $0 + $1,242 related
    Deferred
    $0 + $46,935 related
    Nontaxable benefits
    $0 + $8,158 related
    Filer's total
    $0 + $308,286 related

  • LAURA GIBBARD

    VP HUMAN RESOURCES

    Total calculated
    $371,786
    From this org
    $0
    From related orgs
    $338,466
    Other
    $33,320
    Hours/week
    13 + 27 related

    Schedule J breakdown matched by us

    Base
    $0 + $302,633 related
    Bonus
    $0 + $35,833 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $33,320 related
    Filer's total
    $0 + $371,786 related

  • DWAN COSBY

    HUMAN RESOURCES MANAGER

    Total calculated
    $156,184
    From this org
    $111,479
    From related orgs
    $0
    Other
    $44,705
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $110,182
    Bonus
    $0
    Other
    $1,297
    Deferred
    $44,705
    Nontaxable benefits
    $0
    Filer's total
    $156,184

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE CEO/EXECUTIVE DIRECTOR WAS COMPENSATED BY A RELATED ORGANIZATION, AND THEREFORE NONE OF THE LINE 1 BOXES HAVE BEEN CHECKED. THE CORPORATE CEO, SUBSIDIARY CEOS AND CORPORATE EXECUTIVE & SENIOR VICE-PRESIDENTS IN COME INSTANCES HAVE RECEIVED TAX INDEMNIFICATION FOR THE FOLLOWING BENEFITS: VEHICLE COSTS, GROUP TERM LIFE INSURANCE, SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS, AND HEALTH CLUB OR SOCIAL DUES. THESE BENEFITS HAVE BEEN INCLUDED IN TAXABLE COMPENSATION.
PART I, LINE 3
THE CEO/EXECUTIVE DIRECTOR WAS COMPENSATED BY A RELATED ORGANIZATION, AND THEREFORE, NONE OF THE LINE 3 BOXES HAVE BEEN CHECKED. THE RELATED ORGANIZATION USED THE FOLLOWING METHODOLOGIES TO ESTABLISH THE COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR OF THE FILING ORGANIZATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
PART I, LINE 4B
MCLAREN MAINTAINS TWO SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS FOR A SELECT GROUP OF MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES (THE "SERPS"). THE OLD SERP WAS CLOSED TO NEW PARTICIPANTS ON OCTOBER 1, 2006, AND THE NEW SERP BECAME EFFECTIVE AS OF JANUARY 1, 2007. NO EMPLOYEE MAY PARTICIPATE IN BOTH OF THE SERPS. THE OLD SERP IS STRUCTURED AS A DEFINED BENEFIT PLAN THAT ESSENTIALLY REPLACES THE BENEFITS THE PARTICIPANT IS NOT PERMITTED TO RECEIVE UNDER MCLAREN'S QUALIFIED RETIREMENT PLAN DUE TO IRS LIMITATIONS APPLICABLE TO QUALIFIED PLANS. THE BENEFIT UNDER THE OLD SERP IS PAYABLE IN EITHER THE FORM OF A LUMP SUM DISTRIBUTION OR IN MONTHLY PAYMENTS EQUAL TO THE ACTUARIAL EQUIVALENT OF THE PARTICIPANT'S ACCRUED BENEFIT. THE BENEFIT IS PAID AT AGE 55, AND IF THE PARTICIPANT REMAINS EMPLOYED, THE BENEFIT IS PAID UPON TERMINATION OF EMPLOYMENT, REDUCED TO TAKE INTO ACCOUNT THE BENEFIT PREVIOUSLY PAID. THE NEW SERP IS STRUCTURED AS A DEFINED CONTRIBUTION PLAN, AND MCLAREN CONTRIBUTES 15 PERCENT OF EACH PARTICIPANT'S COMPENSATION TO THE PLAN EACH YEAR FOR ALLOCATION TO THE PARTICIPANT'S ACCOUNT. PARTICIPANTS IN THE NEW SERP BECOME VESTED IN THEIR ACCOUNTS UPON THE EARLIER OF FIVE YEARS OF PARTICIPATION IN THE PLAN OR ATTAINMENT OF AGE 60. PARTICIPANTS IN THE NEW SERP SELF-DIRECT THE INVESTMENT OF THEIR ACCOUNTS AND HAVE THE ACTUAL INVESTMENT RETURN CREDITED THE PARTICIPANT'S ACCOUNT BALANCE, AND THE BENEFIT IS PAID IN A SINGLE SUM SERPS ARE PROVIDED ON A TAX-NEUTRAL BASIS. BOTH SERPS ARE DESIGNED TO OR DEBITED TO THEIR ACCOUNTS. THE BENEFIT UNDER THE NEW SERP IS EQUAL TO WITHIN 60 DAYS OF THE PARTICIPANT'S TERMINATION DATE. BENEFITS UNDER BOTH COMPLY WITH INTERNAL REVENUE CODE SECTIONS 457(F) AND 409A.
PART I, LINE 7
MCLAREN HEALTH CARE (MHC) HAS A LEADERSHIP INCENTIVE PROGRAM FOR LEADERS OF THE CORPORATION, SUBSIDIARY EXECUTIVES AND DIRECTORS, MANAGERS AND SUPERVISORS. THE PURPOSE OF THE PLAN IS TO ENHANCE THE ORGANIZATION'S ABILITY TO ACHIEVE ITS GOALS BY PROVIDING TOP OFFICIALS AND THE BOARD OF DIRECTORS WITH A TOOL FOR (A) CLEARLY COMMUNICATING PERFORMANCE ON THE PART OF KEY LEADERS, (B) STIMULATING AND REWARDING SUPERIOR LEVELS OF PERFORMANCE ON THE PART OF KEY LEADERS WHICH WILL ULTIMATELY BENEFIT THE COMMUNITIES MHC SERVES, AND (C) PROTECTING MHC'S ABILITY TO COMPETE WITH OTHER EMPLOYERS FOR HIGH-TALENT LEADERS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2022
Filed
8 August 2024
IRS schema version
2022v5.0
Source object
202422269349300137

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.