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Nonprofiteer
← ST CLARE COMMONS

Form 990 for tax year 2024

Filed by ST CLARE COMMONS.

Totals

Total revenue
$8,343,396
Total expenses
$10,986,279
Contributions and grants received
$1,100
Grants paid
$1,535
Program service revenue
$8,190,155
Investment income
$1,996
Other revenue
$150,145
Total assets, end of year
$20,898,689
Total liabilities, end of year
$45,591,416
Net assets or fund balances, end of year
-$24,692,727
Program services expenses (Part IX)
$3,780,506
Management and general expenses
$7,205,773
Fundraising expenses
$0
Program service expenses (Part III)
$3,780,506

Program services were 34.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,100

  • 2a · Program service revenue: RESIDENTIAL FACILITY R

    total $8,190,155 · related or exempt $8,190,155 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $1,996 · excluded $1,996

  • 6a · Gross rents

    real property $3,750

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $3,750

  • 6d · Net rental income or loss

    total $3,750 · excluded $3,750

  • 11a · Other revenue: ADMINISTRATION

    total $48,000 · related or exempt $0 · unrelated business $0 · excluded $48,000

  • 11b · Other revenue: TRANSPORTATION

    total $39,294 · related or exempt $0 · unrelated business $0 · excluded $39,294

  • 11c · Other revenue: CAFETERIA

    total $34,944 · related or exempt $0 · unrelated business $0 · excluded $34,944

  • 11d · All other revenue

    total $24,157 · excluded $24,157

  • 11e · Other revenue, total

    $146,395

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,535 · program services $1,535

  • 7 · Other salaries and wages

    total $4,538,961 · program services $547,935 · management and general $3,991,026

  • 9 · Other employee benefits

    total $418,511 · program services $50,522 · management and general $367,989

  • 10 · Payroll taxes

    total $349,647 · program services $42,209 · management and general $307,438

  • 11b · Fees: legal

    total $91,825 · management and general $91,825

  • 11c · Fees: accounting

    total $12,449 · management and general $12,449

  • 11d · Fees: lobbying

    total $1,207 · management and general $1,207

  • 11g · Fees: other

    total $1,135,543 · program services $530,539 · management and general $605,004

  • 12 · Advertising and promotion

    total $62,791 · management and general $62,791

  • 13 · Office expenses

    total $744,306 · program services $630,951 · management and general $113,355

  • 14 · Information technology

    total $177,349 · management and general $177,349

  • 16 · Occupancy

    total $438,898 · program services $416,953 · management and general $21,945

  • 17 · Travel

    total $2,093 · management and general $2,093

  • 20 · Interest

    total $1,179,194 · management and general $1,179,194

  • 21 · Payments to affiliates

    total $122,357 · management and general $122,357

  • 22 · Depreciation, depletion and amortization

    total $714,374 · program services $678,655 · management and general $35,719

  • 23 · Insurance

    total $67,652 · management and general $67,652

  • 24a · Other expenses: MISCELLANEOUS EXPENSES

    total $361,947 · program services $343,850 · management and general $18,097 · fundraising $0

  • 24b · Other expenses: MEDICAL SUPPLIES

    total $237,031 · program services $225,179 · management and general $11,852 · fundraising $0

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $179,541 · program services $170,564 · management and general $8,977 · fundraising $0

  • 24d · Other expenses: RECRUITMENT AND RELOCAT

    total $75,952 · program services $72,154 · management and general $3,798 · fundraising $0

  • 24e · All other expenses

    total $73,116 · program services $69,460 · management and general $3,656

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $18,315 · end of year $19,619

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $3,228,462 · end of year $3,194,997

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $9,161 · end of year $7,436

  • 9 · Prepaid expenses and deferred charges

    beginning of year $28,633 · end of year $33,809

  • 10a · Land, buildings and equipment: cost or other basis

    $25,949,922

  • 10b · Land, buildings and equipment: accumulated depreciation

    $9,030,472

  • 10c · Land, buildings and equipment, net

    beginning of year $17,338,184 · end of year $16,919,450

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    beginning of year $723,378 · end of year $723,378

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $684,436 · end of year $1,110,513

  • 18 · Grants payable

    end of year $0

  • 19 · Deferred revenue

    beginning of year $75,252 · end of year $90,738

  • 20 · Tax-exempt bond liabilities

    end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $22,605 · end of year $17,399

  • 22 · Loans and payables to officers and key people

    end of year $0

  • 23 · Secured mortgages and notes payable

    end of year $0

  • 24 · Unsecured notes and loans payable

    end of year $0

  • 25 · Other liabilities

    beginning of year $42,590,683 · end of year $44,372,766

  • 27 · Net assets without donor restrictions

    beginning of year -$22,036,843 · end of year -$24,703,827

  • 28 · Net assets with donor restrictions

    beginning of year $10,000 · end of year $11,100

Mission and programs · 2024

Mission

AS AN AFFILIATE OF COMMONSPIRIT HEALTH, WE MAKE THE HEALING PRESENCE OF GOD KNOWN IN OUR WORLD BY IMPROVING THE HEALTH OF THE PEOPLE WE SERVE, ESPECIALLY THOSE WHO ARE VULNERABLE, WHILE WE ADVANCE SOCIAL JUSTICE FOR ALL.

Activities or mission (Part I)

ST. CLARE COMMONS, A CATHOLIC ORGANIZATION, WAS FORMED TO SERVE THE NEEDS OF THE ELDERLY BY OPERATING A CONTINUING CARE RETIREMENT COMMUNITY, WHICH MEETS THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS AND ALL OTHER NEEDS OF ITS RESIDENTS.

  • ST. CLARE COMMONS CONSISTS OF 56 UNITS OF ASSISTED LIVING, 36 UNITS OF MEMORY SUPPORT AND A 60 BED LICENSED SKILLED NURSING FACILITY. THE ASSISTED LIVING UNIT HAD 9,967 RESIDENT DAYS, MEMORY CARE UNIT HAD 2,624 RESIDENT DAYS, AND SKILLED NURSING HAD 19,917 AND TOGETHER SERVED ON AVERAGE 89 RESIDENTS PER DAY.

    Expenses $3,780,506 · Grants $1,535 · Revenue $8,190,155

As filed on the 2024 return.

Listed in Part VII

  • TERIKA RICHARDSON

    DIRECTOR / SEVP CHIEF OPERATING OFFICER

    Total calculated
    $8,345,090
    From this org
    $0
    From related orgs
    $7,764,970
    Other
    $580,120
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $2,196,630 related
    Bonus
    $0 + $5,532,500 related
    Other
    $0 + $35,840 related
    Deferred
    $0 + $550,000 related
    Nontaxable benefits
    $0 + $30,120 related
    Filer's total
    $0 + $8,345,090 related

  • MITCH MELFI ESQ

    VICE CHAIRMAN

    Total calculated
    $4,666,901
    From this org
    $0
    From related orgs
    $4,621,788
    Other
    $45,113
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,121,560 related
    Bonus
    $0 + $3,181,925 related
    Other
    $0 + $318,303 related
    Deferred
    $0 + $18,925 related
    Nontaxable benefits
    $0 + $26,188 related
    Filer's total
    $0 + $4,666,901 related

  • PRENTICE LIPSEY

    CHAIRMAN / PRESIDENT AND CEO

    Total calculated
    $984,062
    From this org
    $0
    From related orgs
    $886,073
    Other
    $97,989
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $404,055 related
    Bonus
    $0 + $480,267 related
    Other
    $0 + $1,751 related
    Deferred
    $0 + $81,311 related
    Nontaxable benefits
    $0 + $16,678 related
    Filer's total
    $0 + $984,062 related

  • ALISA IFFLAND

    TREASURER / VP OF FINANCE

    Total calculated
    $323,224
    From this org
    $0
    From related orgs
    $306,183
    Other
    $17,041
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $242,085 related
    Bonus
    $0 + $52,528 related
    Other
    $0 + $11,570 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $17,041 related
    Filer's total
    $0 + $323,224 related

  • HEATHER REHMER

    SECRETARY - VP OF OPERATIONS

    Total calculated
    $294,190
    From this org
    $0
    From related orgs
    $257,788
    Other
    $36,402
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $202,154 related
    Bonus
    $0 + $44,064 related
    Other
    $0 + $11,570 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $36,402 related
    Filer's total
    $0 + $294,190 related

  • JASON NIEHAUS

    VP OF BUSINESS INTEGRATION/SECRETARY

    Total calculated
    $146,357
    From this org
    $0
    From related orgs
    $145,858
    Other
    $499
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $8,364 related
    Bonus
    $0
    Other
    $0 + $137,494 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $499 related
    Filer's total
    $0 + $146,357 related

  • SARAH MARSH

    EXECUTIVE DIRECTOR

    Total calculated
    $127,412
    From this org
    $124,322
    From related orgs
    $0
    Other
    $3,090
    Hours/week
    40

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

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 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 3
DURING THE CALENDAR YEAR 2024, COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL WAS ESTABLISHED AND PAID BY COMMONSPIRIT HEALTH, A RELATED ORGANIZATION. COMMONSPIRIT HEALTH USED ONE OR MORE OF THE METHODS DESCRIBED IN SCHEDULE J, PART I, LINE 3 TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION: (1) INDEPENDENT COMPENSATION CONSULTANT; (2) COMPENSATION SURVEY OR STUDY. SEE SCHEDULE O DISCLOSURE FOR FORM 990, PART VI, SECTION B, LINE 15 FOR ADDITIONAL INFORMATION.
PART I, LINES 4A:
CERTAIN REPORTABLE INDIVIDUALS ARE COVERED BY AN EXECUTIVE SEVERANCE POLICY THAT PROVIDES MARKET-STANDARD COMPENSATION, RANGING FROM PAYMENTS OF 9 MONTHS TO 2 YEARS OF BASE COMPENSATION, DEPENDING ON THE EXECUTIVE'S POSITION, IN THE EVENT OF A POSITION ELIMINATION OR OTHER INVOLUNTARY TERMINATION, IN ACCORDANCE WITH THE GUIDELINES OF THE POLICY. CERTAIN REPORTABLE INDIVIDUALS ARE COVERED BY A NON-EXECUTIVE SEVERANCE POLICY THAT PROVIDES MARKET-STANDARD COMPENSATION, RANGING FROM PAYMENTS OF 2 WEEKS TO 52 WEEKS OF BASE COMPENSATION, DEPENDING ON THE EMPLOYEE'S POSITION AND TENURE, IN THE EVENT OF A POSITION ELIMINATION OR OTHER INVOLUNTARY TERMINATION, IN ACCORDANCE WITH THE GUIDELINES OF THE POLICY. THE FOLLOWING REPORTABLE INDIVIDUALS RECEIVED SEVERANCE PAYMENTS DURING THE 2024 CALENDAR YEAR, AND THESE SEVERANCE PAYMENTS WERE INCLUDED IN THE INDIVIDUALS' W-2 INCOME AND REPORTABLE COMPENSATION ON PART VII AND SCHEDULE J, PART II, COLUMN (B)(III): JASON NIEHAUS, $137,049.
PART I, LINES 4B
CERTAIN LISTED PERSONS PARTICIPATE IN THE COMMONSPIRIT HEALTH SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP), A NONQUALIFIED RETIREMENT PLAN DESIGNED TO PROVIDE DEFERRED COMPENSATION TO KEY EXECUTIVES WHO HAVE CONTRIBUTED MATERIALLY TO THE SUCCESS OF OUR MINISTRY. THE SERP IS INTENDED TO PROVIDE HIGHLY COMPENSATED INDIVIDUALS WITH ADDITIONAL RETIREMENT INCOME TO HELP OFFSET REGULATORY LIMITS IN PLACE ON QUALIFIED RETIREMENT PLANS AND SOCIAL SECURITY. EACH ANNUAL CONTRIBUTION IS SUBJECT TO A FOUR-YEAR VESTING OR RETENTION PERIOD. UPON COMPLETION OF THE APPLICABLE FOUR-YEAR RETENTION PERIOD FOR EACH ANNUAL CONTRIBUTION, VESTING WILL OCCUR, AND ANY ACCUMULATED BENEFIT UNDER THE PLAN WILL BE RECEIVED. ON THE FIRST DAY OF THE CALENDAR MONTH AFTER THE FOURTH ANNIVERSARY OF THE SERP BENEFIT, THE ANNUAL CONTRIBUTION AND ITS ASSOCIATED INVESTMENT GAINS OR LOSSES BECOME 100% VESTED. IN ADDITION, THE PARTICIPANT'S SERP BENEFIT BECOMES 100% VESTED UPON ANY OF THE FOLLOWING EVENTS: 1) REACHING THE AGE OF 65 (THE PLAN'S NORMAL RETIREMENT AGE), OR 2) DEATH, OR BECOME DISABLED UNDER THE LONG-TERM DISABILITY PLAN OR SOCIAL SECURITY. SHOULD EMPLOYMENT END FOR ANY REASON OTHER THAN TERMINATION WITH SEVERANCE, RETIREMENT AT AGE 65 OR OLDER, DISABILITY, OR DEATH, UNVESTED SERP FUNDS ARE FORFEITED. IF EMPLOYMENT IS TERMINATED WITH SEVERANCE, THE TERMS AND CONDITIONS OUTLINED WITHIN THE SERP, AND NOT THOSE OF ANY SEVERANCE AGREEMENT, WILL CONTROL AND GOVERN PAYMENT ENTITLEMENT UNDER THE SERP. CERTAIN ELIGIBLE LISTED PERSONS RECEIVED AN ADDITIONAL PAYMENT DURING 2024 DUE TO A DELAY IN THE START DATE OF THE SERP. DURING 2024 THE FOLLOWING DISTRIBUTIONS WERE MADE BY COMMONSPIRIT FROM THE DEFERRED COMPENSATION PLAN: MITCH MELFI, $55,947; TERIKA RICHARDSON, $31,600. CERTAIN LISTED PERSONS ARE ELIGIBLE TO PARTICIPATE IN THE CATHOLIC HEALTH INITIATIVES SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN, A SUPPLEMENTAL NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR REGION CEOS/PRESIDENTS AND OTHER DESIGNATED COMMONSPIRIT EXECUTIVES AT THE LEVEL OF SENIOR VICE PRESIDENT AND ABOVE. DURING 2024 THE FOLLOWING DISTRIBUTIONS WERE MADE BY COMMONSPIRIT FROM THE DEFERRED COMPENSATION PLAN: MITCH MELFI, $954. DUE TO THE "SUPER" VESTING RULES UNDER COMMONSPIRIT'S DEFERRED COMPENSATION PLAN, PARTICIPANTS WHO HAVE MET CERTAIN REQUIREMENTS SUCH AS INVOLUNTARY TERMINATION WITHOUT CAUSE, AGE, AGE AND YEARS OF SERVICE, OR MORE THAN 5 YEARS OF PLAN PARTICIPATION ARE ELIGIBLE TO RECEIVE THEIR 2024 CONTRIBUTIONS IN CASH. THESE CASH PAYOUTS ARE INCLUDED IN THE PARTICIPANT'S REPORTABLE COMPENSATION IN COLUMN (III) OTHER REPORTABLE COMPENSATION ON SCHEDULE J PART II. DURING 2024, THE FOLLOWING PAYMENTS WERE MADE PURSUANT TO THE SUPER VESTING RULES: MITCH MELFI, $224,064.
SCHEDULE J, PART II
ST. CLARE COMMONS FOLLOWS COMMONSPIRIT'S EXECUTIVE COMPENSATION PHILOSOPHY. COMMONSPIRIT'S EXECUTIVE COMPENSATION PHILOSOPHY IS DESIGNED TO ASSIST COMMONSPIRIT IN ATTRACTING AND RETAINING THE CALIBER OF EXECUTIVES REQUIRED TO ENABLE COMMONSPIRIT TO FULFILL ITS MISSION OF PROVIDING HIGH QUALITY HEALTHCARE FOR ALL PERSONS REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES, IMPROVING THE QUALITY OF LIFE IN THE COMMUNITIES COMMONSPIRIT SERVES, PROMOTING PATIENT AND EMPLOYEE SATISFACTION, AND ENSURING FINANCIAL STABILITY. A SUBSTANTIAL PORTION OF EXECUTIVE COMPENSATION IS PERFORMANCE BASED AND IS LINKED TO ORGANIZATIONAL GOALS APPROVED IN ADVANCE BY THE PEOPLE AND COMPENSATION COMMITTEE. THESE GOALS INCLUDE ATTAINMENT OF ANNUAL AND LONG-TERM FINANCIAL PERFORMANCE, CERTAIN HEALTHCARE QUALITY STANDARDS AND COMMONSPIRIT'S COMMITMENT TO SERVING THE POOR AND DISENFRANCHISED IN THE COMMUNITIES IT SERVES. TOTAL COMPENSATION, WHICH INCLUDES BASE SALARY, ANNUAL, AND LONG-TERM INCENTIVE COMPENSATION, IS ESTABLISHED TO APPROXIMATE THE PREVAILING MARKET CONDITIONS FOR EXECUTIVES OF COMPANIES OF SIMILAR SIZE, REVENUES AND COMPLEXITY. PAYMENTS PURSUANT TO A LONG-TERM FINANCIAL PERFORMANCE GOAL WERE PAID IN CALENDAR YEAR 2024.

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
2024
Filed
14 May 2026
IRS schema version
2024v5.5
Source object
202601349349308175

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