MAINE LIFE CARE RETIREMENT COMMUNITY INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- MAINE LIFE CARE RETIREMENT COMMUNITY INC (EIN 01-0496258)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-07-26
- IRS object ID
- 201232089349300118
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-07-26T10:42:46-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | 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 | 2011-01-01 | 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 | 2012-06-26 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | E Drew Cheney | Name |
| PTIN | P00182972 | PTIN |
| Phone | 2078792100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | 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 | 22767764 | 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 | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 238 | TotalNbrEmployees |
| Total Nbr Volunteers | 25 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 21724 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 58554 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15338213 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15044331 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 794505 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1085422 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 111309 | OtherRevenuePriorYear |
| Other Revenue Current Year | 115035 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 16265751 | TotalRevenuePriorYear |
| Total Revenue Current Year | 16303342 | 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 | 6170560 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6523861 | 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 | 8715172 | OtherExpensePriorYear |
| Other Expenses Current Year | 8683407 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14885732 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15207268 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1380019 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1096074 | RevenuesLessExpensesCY |
| Total Assets BOY | 83937545 | TotalAssetsBOY |
| Total Assets EOY | 83929974 | TotalAssetsEOY |
| Total Liabilities BOY | 87963843 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 88269111 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -4026298 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -4339137 | NetAssetsOrFundBalancesEOY |
| Mission Description | Continuing care retirement community | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 12539939 | Expense |
| Revenue | 15159366 | 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 | 12539939 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 49 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 238 | 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 | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | 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 | 0 | 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 (26 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 |
|---|---|---|---|---|---|---|---|
| Susan Doliner | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Suzanne Austin | |||||||
| Secretary | 4.00 | X | 0 | 0 | 0 | X | |
| James Harnden | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Mary Keysor | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Richard Roy | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Patrick Costin | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Suzanne McCormick | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Dennis O'Donovan | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Catherine Cloudman | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Richard Roderick | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Victoria Kuhn | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Patrick O'Reilly | |||||||
| Chair | 4.00 | X | 0 | 0 | 0 | X | |
| Kathryn Barber | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Sylvia Most | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Mary Bertolet | |||||||
| Vice Chair | 4.00 | X | 0 | 0 | 0 | X | |
| Stephen Larned MD | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Stephen Decastro | |||||||
| Treasurer | 4.00 | X | 0 | 0 | 0 | X | |
| Karen Milliken | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Matthew O'Reilly | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Amy Smith | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Michael Bierley | |||||||
| Executive Director | 40.00 | 0 | 0 | 0 | X | ||
| Andrea Killiard | |||||||
| Marketing Director | 40.00 | 119220 | 0 | 11591 | X | ||
| Richard Ashley | |||||||
| Finance Director | 40.00 | 122622 | 0 | 7010 | X | ||
| Marcie Ellis | |||||||
| Nursing Director | 40.00 | 122550 | 0 | 12134 | X | ||
| Kevin Eames | |||||||
| Facilities Director | 40.00 | 104964 | 0 | 11402 | X | ||
| Michelle McGarrity | |||||||
| Food & Beverage Director | 40.00 | 100648 | 0 | 16996 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 570004 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 59133 | 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 Rd | Lewiston | ME | 04240 | Construction | 1135621 |
| Life Care Services LLC | |||||
| 400 Locust St Suite 420 | Des Moines | IA | 50309 | Management | 762487 |
| Rehab Works | |||||
| 11350 McCormick Rd | Hunt Valley | MD | 21031 | Physical therapy | 307385 |
| Gawron Turgeon | |||||
| 29 Black Point Rd | Scarborough | ME | 04074 | Architects | 232641 |
| Ethos Marketing & Design | |||||
| 907 Main St | Westbrook | ME | 04092 | Marketing | 168820 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 58554 | AllOtherContributions |
| Total Contributions | 58554 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Resident services | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 15044331 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15044331 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15044331 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 477350 | TotalRevenueColumn |
| Exclusion | $477,350 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 7055504 | Securities |
| Other | 16990 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6462582 | Securities |
| Other | 1840 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 592922 | Securities |
| Other | 15150 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 608072 | TotalRevenueColumn |
| Exclusion | $608,072 | ExclusionAmount |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 115035 | TotalRevenueColumn |
| Related Or Exempt Function Income | 115035 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 115035 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16303342 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15159366 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,085,422 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5332791 | Total |
| Program Services | 4144130 | ProgramServices |
| Management And General | 1188661 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115999 | Total |
| Program Services | 90143 | ProgramServices |
| Management And General | 25856 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 677037 | Total |
| Program Services | 598380 | ProgramServices |
| Management And General | 78657 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 398034 | Total |
| Program Services | 322474 | ProgramServices |
| Management And General | 75560 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 762487 | Total |
| Management And General | 762487 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39484 | Total |
| Management And General | 39484 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27000 | Total |
| Management And General | 27000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39980 | Total |
| Management And General | 39980 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 205669 | Total |
| Management And General | 205669 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77878 | Total |
| Program Services | 50843 | ProgramServices |
| Management And General | 27035 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2267371 | Total |
| Program Services | 2267371 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1122914 | Total |
| Program Services | 1066768 | ProgramServices |
| Management And General | 56146 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2186574 | Total |
| Program Services | 2077245 | ProgramServices |
| Management And General | 109329 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 267805 | Total |
| Program Services | 236340 | ProgramServices |
| Management And General | 31465 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| Dining services | 864661 | 864661 |
| Health services | 735389 | 735389 |
| Housekeeping & laundry | 76195 | 76195 |
| Bad debt expense | 10000 | 10000 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15207268 | Total |
| Program Services | 12539939 | ProgramServices |
| Management And General | 2667329 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10961117 | BOY |
| EOY | 10948958 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 291594 | BOY |
| EOY | 314088 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 330798 | BOY |
| EOY | 295207 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26700 | BOY |
| EOY | 26393 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 234866 | BOY |
| EOY | 281644 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 66386620 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 19028888 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46110859 | BOY |
| EOY | 47357732 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24843962 | BOY |
| EOY | 23711621 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1137649 | BOY |
| EOY | 994331 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 83937545 | BOY |
| EOY | 83929974 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1476847 | BOY |
| EOY | 1979607 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58424146 | BOY |
| EOY | 59175483 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25919615 | BOY |
| EOY | 25019298 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2143235 | BOY |
| EOY | 2094723 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87963843 | BOY |
| EOY | 88269111 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -4578405 | BOY |
| EOY | -4941031 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 552107 | BOY |
| EOY | 601894 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -4026298 | BOY |
| EOY | -4339137 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 83937545 | BOY |
| EOY | 83929974 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1096074 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1408913 | 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 |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 Minus3 Years | 427809 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 36774 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21724 | CurrentTaxYearMinus1Year |
| Current Tax Year | 58554 | CurrentTaxYear |
| Total | 544861 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14204025 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14497101 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15106196 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15449522 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15159366 | CurrentTaxYear |
| Total | 74416210 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14204025 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14924910 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15142970 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15471246 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15217920 | CurrentTaxYear |
| Total | 74961071 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | 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) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 74961071 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 894892 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 589020 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 518476 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 470109 | CurrentTaxYearMinus1Year |
| Current Tax Year | 477350 | CurrentTaxYear |
| Total | 2949847 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 894892 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 589020 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 518476 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 470109 | CurrentTaxYearMinus1Year |
| Current Tax Year | 477350 | CurrentTaxYear |
| Total | 2949847 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 15098917 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15513930 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15661446 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15941355 | CurrentTaxYearMinus1Year |
| Current Tax Year | 15695270 | CurrentTaxYear |
| Total | 77910918 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.96210 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.95690 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.03790 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.04310 | 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 | 584193 | BeginningOfYearBalance |
| Contributions | 63324 | Contributions |
| Investment Earnings Or Losses | -6682 | InvestmentEarningsOrLosses |
| End Of Year Balance | 640835 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| 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 Minus2 Years CurrentYearMinus2Years
| 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 Minus3 Years CurrentYearMinus3Years
| 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) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.00000 | PermanentEndowmentEOYBalance |
| 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 | 50205288 | OtherCostOrOtherBasis |
| Depreciation | 12565279 | Depreciation |
| Book Value | 37640009 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4726480 | OtherCostOrOtherBasis |
| Depreciation | 3545533 | Depreciation |
| Book Value | 1180947 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8617372 | OtherCostOrOtherBasis |
| Depreciation | 2918076 | Depreciation |
| Book Value | 5699296 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 47357732 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Deposits | Description |
| Amount | $2,094,723 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2094723 | TotalOfAmounts |
| Total Revenue | 16303342 | TotalRevenue |
| Total Expenses | 15207268 | TotalExpenses |
| Excess Or Deficit For Year | 1096074 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -1408913 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -1408913 | TotalAdjustments |
| Excess Or Deficit Per FS | -312839 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 14894429 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -1408913 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -1408913 | RevenueNotRptdF990 |
| Revenue Subtotal | 16303342 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 16303342 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 15207268 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 15207268 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15207268 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (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: | 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, 2011. The Community's tax years from 2008 through 2011 are open and subject to examination. |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MHHEFA Series 2004B | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 010314384 | IssuerEIN |
| Date Issued | 2004-12-09 | DateIssued |
| Issue Price | 42265000 | IssuePrice |
| Description Of Purpose | Construction & refund $24.9M rev. bonds, Piper Shores issue, Series 1999A | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 30146249 | TotalProceeds |
| Amount In Reserve Fund | 2298751 | AmountInReserveFund |
| Issuance Costs From Proceeds | 192594 | IssuanceCostsFromProceeds |
| Capital Expenditures | 3171508 | CapitalExpenditures |
| Year Of Subst Completion | 2005 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule K Supplental Information | Identifier |
| Explanation | 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). | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 3 | Life Care Services LLC (LCS) manages the organization. The executive director is an employee of LCS. | |
| 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 & 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. | |
| 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 XI, line 5: | Net unrealized losses on investments: -1,408,913. | Changes in Net Assets or Fund Balances: |
| Form 990, Part XII, line 2c: | The finance committee is responsible for overseeing the audit of the financial statements and selecting an independent auditor. |