MAINE LIFE CARE RETIREMENT COMMUNITY INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MAINE LIFE CARE RETIREMENT COMMUNITY INC (EIN 01-0496258)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-07-01
IRS object ID: 201301829349300060
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-07-01T11:36:54-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	010494526	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Baker Newman & Noyes LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	Box 507	AddressLine1
City	Portland	City
State	ME	State
ZIP Code	04112	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	010496258	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Maine Life Care Retirement Community Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MAIN	NameControl
Phone	2078838700	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15 Piper Road	AddressLine1
City	Scarborough	City
State	ME	State
ZIP Code	04074	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Patrick O'Reilly	Name
Title	Chair	Title
Phone	2078838700	Phone
Date Signed	2013-06-24	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Nicholas E Porto	Name
PTIN	P01310283	PTIN
Phone	2078792100	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	Piper Shores	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Patrick O'Reilly	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	15 Piper Road	AddressLine1
City	Scarborough	City
State	ME	State
ZIP Code	04074	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	23459899	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.pipershores.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1995	YearFormation
State Legal Domicile	ME	StateLegalDomicile
Activity Or Mission Description	Continuing care retirement community	ActivityOrMissionDescription
Nbr Voting Members Governing Body	14	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	245	TotalNbrEmployees
Total Nbr Volunteers	25	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	58554	ContributionsGrantsPriorYear
Contributions Grants Current Year	125591	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	15044331	ProgramServiceRevenuePriorYear
Program Service Revenue CY	15880457	ProgramServiceRevenueCY
Investment Income Prior Year	1085422	InvestmentIncomePriorYear
Investment Income Current Year	1428321	InvestmentIncomeCurrentYear
Other Revenue Prior Year	115035	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	16303342	TotalRevenuePriorYear
Total Revenue Current Year	17434369	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	6523861	SalariesEtcPriorYear
Salaries Etc Current Year	6819817	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	8683407	OtherExpensePriorYear
Other Expenses Current Year	8972553	OtherExpensesCurrentYear
Total Expenses Prior Year	15207268	TotalExpensesPriorYear
Total Expenses Current Year	15792370	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1096074	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1641999	RevenuesLessExpensesCY
Total Assets BOY	83929974	TotalAssetsBOY
Total Assets EOY	91057029	TotalAssetsEOY
Total Liabilities BOY	88269111	TotalLiabilitiesBOY
Total Liabilities EOY	92483741	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-4339137	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-1426712	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	Piper Shores strives to be an innovative non-profit retirement community that promotes residents' long term wellbeing and health within a continuum of life care services. We aspire to be a leading community with excellence in services and provide residents with the highest quality of life possible. We value and support residents' diverse educational and cultural backgrounds and respect each resident's individuality.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	12904505	Expense
Revenue	15880457	Revenue
Description	Maine Life Care provides residents with a safe and secure home community, providing for independent living needs and continued health care services for the remainder of their lives. It consists of 160 independent living units, 40 independent living cottages, 20 assisted living units, 40 skilled nursing beds, and common areas.	Description
Total Program Service Expense	12904505	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	55	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	245	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	14	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	1	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Richard Ashley	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2078838700	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	15 Piper Road	AddressLine1
City	Scarborough	City
State	ME	State
ZIP Code	04074	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (22 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
Thomas Amoroso
Director	2.00	X	0	0	0
Kathryn Barber
Director	2.00	X	0	0	0
Mary Bertolet
Director	2.00	X	0	0	0
Patrick Costin
Director	2.00	X	0	0	0
Susan Doliner
Director	2.00	X	0	0	0
Mary Keysor
Director	2.00	X	0	0	0
Victoria Kuhn
Director	2.00	X	0	0	0
Suzanne McCormick
Director	2.00	X	0	0	0
Karen Milliken
Director	2.00	X	0	0	0
Sylvia Most
Director	2.00	X	0	0	0
Dennis O'Donovan
Director	2.00	X	0	0	0
Matthew O'Reilly
Director	2.00	X	0	0	0
Patrick O'Reilly
Chair	4.00	X	0	0	0	X
Stephen Larned MD
Vice Chair	4.00	X	0	0	0	X
Stephen Decastro
Treasurer	4.00	X	0	0	0	X
Suzanne Austin
Secretary	4.00	X	0	0	0	X
Peggy Farrington
Interim Executive Director	40.00		0	0	0	X
Andrea Killiard
Marketing Director	40.00		126257	0	11509		X
Richard Ashley
Finance Director	40.00		120853	0	7108		X
Marcie Butkovic
Nursing Director	40.00		119610	0	8087		X
Kevin Eames
Facilities Director	40.00		103281	0	11050		X
Michelle McGarrity
Food & Beverage Director	40.00		100631	0	17440		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	570632	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	55194	TotalOtherCompensation
Number Individuals GT100 K	5	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Hebert Construction LLC
9 Gould Road	Lewiston	ME	04240	Construction	4351024
Life Care Services LLC
400 Locust St Suite 420	Des Moines	IA	50309	Management	639559
Rehab Works
11350 McCormick Rd	Hunt Valley	MD	21031	Physical therapy	313694
Ethos Marketing & Design
907 Main St	Westbrook	ME	04092	Marketing	141342
Seabreeze Property Services
PO Box 617	Portland	ME	04104	Property services	118342

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	7	NumberOfContractorsGT100K
All Other Contributions	125591	AllOtherContributions
Total Contributions	125591	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Resident services	541300	15740351	15740351
Miscellaneous Revenue	541300	140106	140106

Field	Value	IRS element (for citing)
Total Program Service Revenue	15880457	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	530030	TotalRevenueColumn
Exclusion	$530,030	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	6923821	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	6025530	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	898291	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	898291	TotalRevenueColumn
Exclusion	$898,291	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	17434369	TotalRevenueColumn
Related Or Exempt Function Income	15880457	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,428,321	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	5492509	Total
Program Services	4247521	ProgramServices
Management And General	1244988	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	115418	Total
Program Services	89256	ProgramServices
Management And General	26162	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	790344	Total
Program Services	696855	ProgramServices
Management And General	93489	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	421546	Total
Program Services	345296	ProgramServices
Management And General	76250	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	639768	Total
Management And General	639768	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	62138	Total
Management And General	62138	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	38200	Total
Management And General	38200	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	228548	Total
Program Services	36300	ProgramServices
Management And General	192248	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	198444	Total
Management And General	198444	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	151484	Total
Program Services	21191	ProgramServices
Management And General	130293	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	2441136	Total
Program Services	2441136	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	20844	Total
Program Services	574	ProgramServices
Management And General	20270	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	1057494	Total
Program Services	1004619	ProgramServices
Management And General	52875	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2254803	Total
Program Services	2142063	ProgramServices
Management And General	112740	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	117182	Total
Program Services	117182	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Dining services	913391	913391
Health services	605601	605601
Provider Tax	149826	149826
Housekeeping & laundry	83694	83694

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	10000	Total
Program Services	10000	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	15792370	Total
Program Services	12904505	ProgramServices
Management And General	2887865	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	10892721	BOY
EOY	10530522	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	56237	BOY
EOY	57317	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	314088	BOY
EOY	429384	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	295207	BOY
EOY	305325	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	26393	BOY
EOY	26750	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	281644	BOY
EOY	145023	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	72461283	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	20855038	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	47357732	BOY
EOY	51606245	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	23711621	BOY
EOY	27008035	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	755494	BOY
EOY	678674	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	238837	BOY
EOY	269754	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	83929974	BOY
EOY	91057029	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1979607	BOY
EOY	2493473	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	59175483	BOY
EOY	58724634	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	25019298	BOY
EOY	28973519	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2094723	BOY
EOY	2292115	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	88269111	BOY
EOY	92483741	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-4941031	BOY
EOY	-2189415	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	601894	BOY
EOY	762703	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-4339137	BOY
EOY	-1426712	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	83929974	BOY
EOY	91057029	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1641999	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	1270426	ReconciliationUnrealizedInvest
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	427809	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	36774	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	21724	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	58554	CurrentTaxYearMinus1Year
Current Tax Year	125591	CurrentTaxYear
Total	670452	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14497101	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15106196	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15449522	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	15159366	CurrentTaxYearMinus1Year
Current Tax Year	15880457	CurrentTaxYear
Total	76092642	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14924910	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15142970	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15471246	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	15217920	CurrentTaxYearMinus1Year
Current Tax Year	16006048	CurrentTaxYear
Total	76763094	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year	101447	CurrentTaxYear
Total	101447	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year	101447	CurrentTaxYear
Total	101447	Total

Field	Value	IRS element (for citing)
Public Support Total509	76661647	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	589020	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	518476	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	470109	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	477350	CurrentTaxYearMinus1Year
Current Tax Year	530030	CurrentTaxYear
Total	2584985	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	589020	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	518476	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	470109	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	477350	CurrentTaxYearMinus1Year
Current Tax Year	530030	CurrentTaxYear
Total	2584985	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	15513930	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15661446	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15941355	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	15695270	CurrentTaxYearMinus1Year
Current Tax Year	16536078	CurrentTaxYear
Total	79348079	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.96610	PublicSupportPercentage509
Prior Year Support Percentage	0.96210	PriorYearSupportPercentage
Investment Income Percentage	0.03260	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.03790	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	640835	BeginningOfYearBalance
Contributions	124302	Contributions
Investment Earnings Or Losses	34825	InvestmentEarningsOrLosses
End Of Year Balance	799962	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	584193	BeginningOfYearBalance
Contributions	63324	Contributions
Investment Earnings Or Losses	-6682	InvestmentEarningsOrLosses
End Of Year Balance	640835	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	515140	BeginningOfYearBalance
Contributions	39254	Contributions
Investment Earnings Or Losses	29799	InvestmentEarningsOrLosses
End Of Year Balance	584193	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	445059	BeginningOfYearBalance
Contributions	20957	Contributions
Investment Earnings Or Losses	49124	InvestmentEarningsOrLosses
End Of Year Balance	515140	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Contributions	463738	Contributions
Investment Earnings Or Losses	-18679	InvestmentEarningsOrLosses
End Of Year Balance	445059	EndOfYearBalance

Field	Value	IRS element (for citing)
Term Endowment EOY Balance	1.00000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2837480	OtherCostOrOtherBasis
Book Value	2837480	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	61865873	OtherCostOrOtherBasis
Depreciation	13914460	Depreciation
Book Value	47951413	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5202177	OtherCostOrOtherBasis
Depreciation	3704615	Depreciation
Book Value	1497562	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2555753	OtherCostOrOtherBasis
Depreciation	3235963	Depreciation
Book Value	-680210	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	51606245	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Deposits	$2,129,937
Interest rate swap liability	$162,178

Field	Value	IRS element (for citing)
Total Of Amounts	2292115	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	18704795	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	1270426	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	1270426	RevenueNotRptdF990
Revenue Subtotal	17434369	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	17434369	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	15792370	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	15792370	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	15792370	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Description of Intended Use of Endowment Funds:	Part V, Line 4:	The endowment fund will be used to help the community with the loss of revenue from residents whose financial resources have eroded and to help stabilize resident monthly fees. Gifts to the endowment fund may also support projects and programs that might otherwise not be affordable.
Description of Uncertain Tax Positions Under FIN 48:	Part X, Line 2:	The Community is exempt from federal income taxes under sections 501(c)(3) of the Internal Revenue Code. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. The Community has evaluated the positions taken on its filed tax returns. The Community has concluded no uncertain income tax positions exist at December 31, 2012. The Community's tax years from 2009 through 2012 are open and subject to examination.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
MHHEFA Series 2004B
A	010314384	2004-12-09	42265000	Construction & refund $24.9M rev. bonds, Piper Shores issue, Series 1999A	0	0	0
MHHEFA Series 2012
B	010314384	2012-03-07	5000000	Construction	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	30146249	2298751	192594	3171508	2005	0	0	1	1
B	5000000		37399	4962601	2012	0	0	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	0	0	0	0	0.00000	0.00000	0.00000	0	0	0
B	0	0	0	0	0.00000	0.00000	0.00000	0	0	0

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	0	0	0	0	0	0	0	0	0
B	0	0	0	0	0	0	0	0	0

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	0
B	0

Form990 Schedule K Part VI Form990ScheduleKPartVI (2 entries)

IdentifierIdentifier

ExplanationExplanation

Schedule K Supplental Information

Maine Health and Higher Educational Facilities Authority issued its $42,265,000 revenue bonds, Series 2004B on December 9, 2004 and loaned $30,146,249.32 of that amount to Maine Life Care Retirement Community, Inc. Maine Life Care issued its $30,146,249.32 Series 2004B note to evidence its obligation to repay that loan. (The loan was part of a MHHEFA pool that also financed other facilities of other borrowers).

Schedule K, Part IV, Line 7:

Neither of the Organization's bonds are arbitrage bonds. Therefore, no written procedures have been established to monitor the requirements of Section 148.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Section A, line 3	Life Care Services, LLC (LCS) managed the Organization in 2012. The executive director was an employee of LCS. The Community elected to be self-managed in 2013 and has hired a new CEO who is an employee of the entity.
Form 990, Part VI, Section B, line 11	The finance committee reviews and accepts the Form 990 and the board affairs committee reviews the governance section. Copies are distributed to the entire board before filing.
Form 990, Part VI, Section B, line 12c	Officers & directors complete a questionnaire and the executive director reviews the disclosures. The information is submitted to the Bureau of Insurance, annually.
Form 990, Part VI, Section B, line 15	The management company sets compensation for the executive director and administrator based on numerous factors including comparability data and industry information. The executive director sets compensation for top management based on industry data. The board will set the CEO compensation with our new self-managed arrangement.
Form 990, Part VI, Section C, line 19	Form 990 and other documents are provided upon request. Form 990 may also be viewed at www.guidestar.org.
Form 990, Part XII, line 2c:	The finance committee is responsible for overseeing the audit of the financial statements and selecting an independent auditor. The audit process has not changed from the prior year.