2023-10-19T15:30:29-05:00 2022-12-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2022-01-01 010353275 Martin's Point Health Care Inc MART 2077913710 331 Veranda Street PO Box 9746 Portland ME 041045040 Paul F Kasuba MD CEO 2077913710 2023-10-13 1 Paul Kasuba MD 999009999 0 Connor Smart P02285543 2078792100 2023-10-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Paul F Kasuba MD 331 Veranda Street PO Box 9746 Portland ME 041045040 577523608 0 X www.martinspoint.org X 1971 ME To deliver the care every person deserves. 10 8 1245 0 0 0 0 0 500322136 516101295 50511085 8761763 117636 209878 550950857 525072936 269650 275876 0 0 106798934 114469180 0 0 0 371771335 383709744 478839919 498454800 72110938 26618136 527490036 497712566 123942846 145648831 403547190 352063735 X The mission of Martin's Point Health Care is to create a healthier community through authentic relationships built on trust. 0 0 419886199 235928 456540638 Provision of Health Plan Services - Please see not-for-profit narrative statement for Martin's Point on Schedule O. 54778689 39948 59560657 Delivery of Medical Care - Please see not-for-profit narrative statement for Martin's Point on Schedule O. 474664888 1 0 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 1 0 1 3999 0 1 1245 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH MA X Warren Evans Controller 2077913710 331 Veranda Street PO Box 9746 Portland ME 041045040 Steve deCastro Board Member (start 10/2022) 1.00 0.50 X 3250 0 0 Ronald F Dixon MD Board Member 1.00 0.50 X 21352 0 0 John Fitzsimmons Board Member 1.00 0.50 X 14000 0 0 Cathleen Morrow MD Board Member 1.00 0.50 X 13648 0 0 Edward S McKersie Treas. (end 9/22); Chair(start 9/22) 1.00 0.50 X X 24214 0 0 Barbara E Trethaway JD Chair (end 9/2022); Board Member 1.00 0.50 X X 29074 0 0 Kathryn Rand Board Member; Vice Chair(start 9/22) 1.00 0.50 X X 17537 0 0 George J Isham MD MS Vice Chair (end 9/22); Board Member 1.00 0.50 X X 22000 0 0 Bradford A Hunter Board Member; Treas. (start 9/22) 1.00 0.50 X X 16500 0 0 David H Howes MD President & CEO (end 5/2022) 20.00 20.00 X X 771390 0 23677 Paul F Kasuba MD Board Member, Pres./CEO (start 6/22) 20.00 20.00 X X 467493 0 78653 David E Currier Secretary 1.00 0.50 X 47478 0 0 Amanda Jackson Chief Financial Officer 20.00 20.00 X 438394 0 108797 Daniel McCormack COO, Delivery Systems 40.00 0.00 X 529904 0 124166 Jeffrey Brown Chief Information Officer 20.00 20.00 X 508606 0 125598 Teresa Nizza Chief Human Resources Officer 20.00 20.00 X 482508 0 95180 Jonathan Easton Harvey MD Chief Medical Officer 40.00 0.00 X 480606 0 118456 Bernadette Di Re COO, Health Plans 20.00 20.00 X 404781 0 101594 4292735 0 776121 301 0 1 1 MaineHealth 22 Bramhall Street Portland ME 04102 Medical services 29831671 Eastern Maine Medical Center 489 State Street Bangor ME 04401 Medical services 11046499 Mary Hitchcock Memorial Hospital 1 Medical Center Drive Lebanon NH 03756 Medical services 6320087 HCA Health Services of NH Inc PO Box 402894 Atlanta GA 30384 Medical services 6203105 Wentworth Douglass Hospital 789 Central Avenue Dover NH 03820 Medical services 5993138 292 Provision of Health Plan Services 524114 456540638 456540638 Delivery of medical care 621110 59560657 59560657 516101295 4705635 4705635 209878 0 209878 209878 209878 56506800 51268242 1182430 5238558 -1182430 4056128 4056128 525072936 516101295 0 8971641 275876 275876 2097457 1706096 391361 91234233 73695553 17538680 4219908 3467271 752637 11068173 10925952 142221 5849409 5300339 549070 4945580 4248352 697228 1605663 1397627 208036 137900 137900 256602 256602 749291 749291 9404426 9044574 359852 1592054 1577660 14394 5232480 4039404 1193076 10189727 10072843 116884 6232241 6199044 33197 181663 107752 73911 1849012 1458432 390580 544320 544320 5888362 5848556 39806 1179788 678130 501658 Medical services/drugs 306904085 306881060 23025 Claims administration 23842507 23827502 15005 Provision for bad debts 1726927 1726927 Broker fees 1247116 1247116 498454800 474664888 23789912 0 7884 6949 85179550 85147059 6064125 5777472 1608720 1994506 5910813 6943238 122999749 57239875 69338303 65759874 235471124 178252313 123591230 146715831 318287 7115324 527490036 497712566 82714647 90037938 385918 339778 29369872 27887574 11472409 27383541 123942846 145648831 X 403547190 352063735 403547190 352063735 527490036 497712566 X 26618136 -53101591 -25000000 X X 0 1 X 1 0 X 434009538 450376920 465863370 500322136 516101295 2366673259 434009538 450376920 465863370 500322136 516101295 2366673259 0 0 0 2366673259 3715825 6500830 3697333 5144736 4915513 23974237 3715825 6500830 3697333 5144736 4915513 23974237 437725363 456877750 469560703 505466872 521016808 2390647496 0.99000 0.99030 0.01000 0.00970 X 0 1 0 0 0 1 61602 0 0 1 195000 256602 0 Part II-B, Line 1: Part II-B, Line 1f: Martin's Point partners with various like-minded trade associations which support public policies and initiatives that focus on improving health outcomes and the experience of health care, while also aiming to reduce the overall cost of receiving that care. To maintain these partnerships, Martin's Point is required to pay membership dues back to these various trade associations. A portion of the dues paid to these associations has been designated as available for lobbying expenditures. Any lobbying expenditures paid by the associations are incurred in order to help track and discuss legislation affecting health care policy. The specific dues paid by Martin's Point to the trade associations in 2022, as well as the portion of the dues that were available for lobbying expenditures, are detailed below: Alliance of Community Health Plans - Total 2022 dues: $131,250 - Portion of dues available for lobbying: $37,750 American Medical Group Association - Total 2022 dues: $11,250 - Portion of dues available for lobbying: $1,125 America's Health Insurance Plans - Total 2022 dues: $45,280 - Portion of dues available for lobbying: $23,727 Maine Medical Association - Total 2022 dues: $15,500 - Portion of dues available for lobbying: $0 Part II-B, Line 1i: Martin's Point may from time-to-time engage separate consulting firms to provide support and occasional lobbying services on behalf of the Organization. In 2022, Martin's Point contracted with the lobbying professionals named below to represent and advise the Organization on health care and public policy related matters. James Ervin, Chairman & CEO, Ervin Hill Strategy - $195,000 4564533 4564533 73850983 22879485 50971498 4075595 2781769 1293826 39215208 31578621 7636587 1293430 1293430 65759874 Alternative and foreign investments 92216109 F SSGA Real Asset Fund 30749163 F Corporate bonds and notes 8643447 F United States Treasury bonds and notes 15107112 F 146715831 Due to affiliates 20015687 Long term lease obligation 7367854 27383541 X 463934945 -53101591 -53101591 517036536 749291 7287109 8036400 525072936 490418400 0 490418400 749291 7287109 8036400 498454800 Part X, Line 2: The Company is exempt from income taxes on related business income under Section 501(c)(3) of the Internal Revenue Code. MPGA is exempt from income taxes on related business income under Section 501(c)(4) of the Internal Revenue Code. The Company and MPGA file separate informational tax returns. The Company 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. Under guidance issued by the Financial Accounting Standards Board (FASB), assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. The Company has evaluated the positions taken on its filed informational tax returns. The Company has concluded no uncertain income tax positions exist at December 31, 2022. Part XI, Line 4b - Other Adjustments: Provision for bad debts 1,726,927. Purchased services provided to related organizations 5,560,182. Part XII, Line 4b - Other Adjustments: Provision for bad debts 1,726,927. Purchased services provided to related organizations 5,560,182. Central America and the Caribbean - Bermuda, BVIs, Cayman Islands 0 0 Investments - FMV as of 12/31/2022 40551000 Europe (Including Iceland & Greenland) - Ireland 0 0 Investments - FMV as of 12/31/2022 4678000 0 0 0 0 0 0 45229000 0 45229000 1 0 1 1 1 0 Part III Accounting Method: Schedule F, Part IV: The Organization meets the exception for tax-exempt organizations with respect to filing Form 8621. Form 8621 is not required to be filed for this fiscal year. The Organization did not have an ownership of any foreign corporation that exceeded the filing thresholds for Form 5471 during the fiscal year. Accordingly, Form 5471 is not required to be filed. The Organization did not have an ownership of any foreign partnership that exceeded the filing thresholds for Form 8865 during the fiscal year. Accordingly, Form 8865 is not required to be filed. 1 American Diabetes Association 2451 Crystal Drive 900 Arlington VA 22202 131623888 501(c)(3) 10000 0 General support American Heart Association 7272 Greenville Avenue Dallas TX 75231 135613797 501(c)(3) 10000 0 General support Apex Youth Connection PO Box 783 Biddeford ME 04005 203684834 501(c)(3) 6000 0 General support Camp Ketcha 336 Black Point Road Scarborough ME 04074 010211784 501(c)(3) 12126 0 General support Full Plates Full Potential 14 Maine Street Brunswick ME 04011 822032867 501(c)(3) 10000 0 General support Good Shepherd Food Bank PO Box 1807 Auburn ME 04211 222986809 501(c)(3) 15000 0 General support Granite State Senior Games 497 Hooksett Road 252 Manchester NH 03104 223007843 501(c)(3) 10000 0 General support Indigo Arts Alliance 60 Cove Street Portland ME 04101 831809512 501(c)(3) 10000 0 General support Live And Work in Maine 245 Ridge Road Bath ME 04530 845011060 501(c)(3) 15000 0 General support Maine Senior Games PO Box 513 Scarborough ME 04070 852011728 501(c)(3) 30000 0 General support Maine State Chamber of Commerce 128 State Street Suite 101 Augusta ME 04330 010021545 501(c)(6) 5250 0 Annual dues and membership; contributions to community events and municipal development Make-A-Wish Foundation of Maine 66 Mussey Road Scarborough ME 04074 010477512 501(c)(3) 7000 0 General support Northern Light Health 43 Whiting Hill Road Brewer ME 04412 010527066 501(c)(3) 10000 0 General support Portland Regional Chamber 443 Congress Street Portland ME 04101 010043280 501(c)(4) 24000 0 Annual dues and membership; contributions to community events and municipal development Portland Wheelers PO Box 11314 Portland ME 04104 472690824 501(c)(3) 10000 0 General support Southern Maine Agency on Aging 30 Barra Road Biddeford ME 04005 010360259 501(c)(3) 30000 0 General support St Joseph's College 278 Whites Bridge Road Unit 14 Standish ME 04084 010212542 501(c)(3) 6500 0 General support The Center for Grieving Children 555 Forest Avenue Portland ME 04101 010431501 501(c)(3) 10000 0 General support University of Southern Maine Foundation 96 Falmouth Street Portland ME 04103 043350930 501(c)(3) 30000 0 General support 17 2 Part I, Line 2: All requests, solicited or unsolicited, are reviewed by the Martin's Point Health Care, Inc. Charitable Engagement Team (CET). The CET ensures continuity and consistency with the Organization's stated objective. The CET reviews requests. A charitable contributions/sponsorship application is submitted providing program details and funds requested. The CET also reviews program results and the financial health of the organizations as needed. X 1 1 X X X X 0 1 0 0 0 0 0 1 0 David H Howes MD President & CEO (end 5/2022) 518840 0 133715 0 118835 0 18300 0 5377 0 795067 0 107032 0 Daniel McCormack COO, Delivery Systems 451331 0 60746 0 17827 0 87825 0 36341 0 654070 0 0 0 Jeffrey Brown Chief Information Officer 470175 0 18389 0 20042 0 87825 0 37773 0 634204 0 0 0 Jonathan Easton Harvey MD Chief Medical Officer 421864 0 52130 0 6612 0 79599 0 38857 0 599062 0 0 0 Teresa Nizza Chief Human Resources Officer 369510 0 44717 0 68281 0 72885 0 22295 0 577688 0 54015 0 Amanda Jackson Chief Financial Officer 394846 0 43548 0 0 0 77685 0 31112 0 547191 0 0 0 Paul F Kasuba MD Board Member, Pres./CEO (start 6/22) 416118 0 50000 0 1375 0 61256 0 17397 0 546146 0 0 0 Bernadette Di Re COO, Health Plans 372416 0 32019 0 346 0 72006 0 29588 0 506375 0 0 0 Part I, Line 1a Memberships fees to the Cumberland Club, a club used exclusively for business purposes, were paid on behalf of Paul Kasuba, President; Teresa Nizza, Chief Human Resources Officer; Dan McCormack, Chief Operating Officer - Delivery Systems; Dr. Johnathan Harvey, Chief Medical Officer; and Bernadette De Ri, Chief Operating Officer - Health Plans. The total cost for these memberships was $10,621. Part I, Line 4b Martin's Point Health Care, Inc. (the "Company"), established a Supplemental Executive Retirement Plan (the "Plan"), effective as of January 1, 2020, in order to help the Company recruit and retain highly qualified executives and reward them for their contributions to the success of the Company. The Plan is intended to constitute an unfunded plan maintained primarily for the purpose of providing deferred compensation to a select group of management or highly compensated employees, within the meaning of Sections 201(2), 301(a)(3), and 401(a)(1) of Employee Retirement Income Security Act of 1974, as amended ("ERISA"). The Plan is intended to be exempt from Section 409A of the Internal Revenue Code of 1986, as amended (the "Code"), by reason of the short-term deferral exception described in Treasury Regulations Section 1.409A-1(b)(4). The Plan shall be administered in a manner that is consistent with such intent and consistent with the requirements of Section 457(f) of the Code regarding the taxation of deferred compensation. Non-qualified plan compensation was accrued in 2021 and paid out as taxable compensation in 2022. Accordingly, David Howes and Teresa Nizza recognized $107,032 and $54,015 in taxable 457(f) distributions, respectively, in 2022, and the amounts have been included in their Schedule J, Part II, Column B(iii), Other Compensation figures. As these amounts were deemed to be non-taxable deferrals of income in a previous tax year, the amounts are also reported as Prior Compensation on Schedule J, Part II, Column F. In accordance with IRS Guidance and Instructions, taxable payments and distributions made from the plan accrued during 2022 and made in 2023 will be included in the applicable individuals' compensation as reported on the 2023 Schedule J. These amounts are also included within the listed individuals deferred compensation as reported on this Schedule J, Part II, Column C, for the following individuals and amounts: Paul F. Kasuba, MD - $61,256; Amanda Jackson - $59,385; Daniel McCormack - $69,525; Jeffrey Brown - $69,525; Teresa Nizza - $55,635; Jonathan Easton Harvey, MD - $64,942; and Bernadette Di Re - $56,700. Once distributed, these deferrals will also be recognized as taxable income, and may then become subject to disclosure on the applicable tax year's Form 990, Schedule J, Part II, Columns B(iii) and F. Part I, Line 7 Some of the compensation for individuals listed in Part VII of Form 990 is calculated through the Achievement Plan (The Plan). The Plan is an earned bonus which is variable based on obtaining a combination of corporate goals. The goal of the Achievement Plan is to focus employees on meeting critical performance measures. Form 990, Part VII, Section A, Line 5: David Currier is a non-voting member of the board of directors serving as an officer in the role of secretary. Mr. Currier bills for his time spent devoted to his duties on the board of directors through his law firm. In 2022, Martin's Point Health Care, Inc. paid Mr. Currier's law firm $47,478 for his services rendered to Martin's Point Health Care, Inc. and its affiliate, Martin's Point Generations Advantage, Inc. during the year. In accordance with IRS instructions, this has been reported in Form 990, Part VII as reportable compensation to Mr. Currier as if it were paid directly to him from Martin's Point Health Care, Inc. A Finance Authority of Maine 010392006 2016-12-15 6100000 Funding for 18,000 sq ft Health Center 0 0 0 B Finance Authority of Maine 010392006 2020-04-29 25320000 Funding for 18,000 sq ft Health Center 0 0 0 A 2146421 6100000 100876 5999124 2016 0 0 1 1 B 1125333 25320000 218341 25101659 2021 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 1 0 0 0.03600 0.00000 0.03600 0 0 0 A 0 0 0 0 1 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 0 B 0 Schedule K, Part III, Line 9, Part IV, line 7 and Part V: Martin's Point Health Care has no written policies of their own, however, the issuers of the bonds has written post issuance compliance procedures in place and Martin's Point Health Care, Inc. has a Tax Regulatory Agreement with the issuers. Edward S McKersie Board Member, Treasurer, Board Chair 594359 Edward S. McKersie served on the Board of Martin's Point Health Care (MPHC) as a voting board member and as MPHC's Treasurer until September 2022, and then as the Board Chair beginning in September 2022 through the end of this tax year. Mr. McKersie is also the Founder and President of Pro Search Inc., a recruiting, staffing, and networking firm. During the 2022 tax year, MPHC paid Pro Search Inc. $594,359 for staffing solutions and personnel services. All transactions between MPHC and Pro Search Inc. were considered to be at arm's length and for the fair market value of the services provided. 0 Form 990, Part III, Line 4a & 4b: Martin's Point Health Care is a not-for-profit, mission-driven organization serving our community's health care needs by delivering exceptional health care and insurance plan coverage for patients and members. We maintain a focus on preventative, integrated health care, care management, access, education, and quality, and achieve successful outcomes by improving the health and well-being of those we serve. PROVIDING HIGH-QUALITY PRIMARY CARE In 2022, Martin's Point Health Care: - Served over 91,000 patients through family medicine, pediatrics, internal medicine, cardiology, sports medicine, cosmetic dermatology, physical therapy, and more. Additionally, our patients have expanded access to onsite radiology, pharmacy, and laboratory services. - Hosted over 120 community events and provided critical services to ensure our senior population remains active - both physically and mentally - through activities such as lunches, yoga, healthy living seminars, and much more. - Ensured successful health outcomes by structuring our provider's and medical staff work around a central care team model. Through this team-based approach, we are able to improve effectiveness in patient treatment, work collaboratively to anticipate patient needs, and better coordinate care options. ADMINISTRATING THE US FAMILY HEALTH PLAN Martin's Point offers a TRICARE Prime plan for select groups throughout the Northeast. Our plan members receive comprehensive benefits and quality care. In 2022, Martin's Point Health Care: - Served as one of six contracted health plan administrators to the Department of Defense of the US Family Health Plan for military beneficiaries. Through this plan, Martin's Point serves families of active-duty personnel, including activated National Guard and Reserve, and military retirees and their families across Northern New England, Upstate New York, and Northern Pennsylvania. In 2022, our US Family Health Plan served more than 46,000 members. - The Martin's Point US Family Health Plan received a 4.5-out-of-5 Star rating for Maine, and a 4.0 Star rating for all other locations from The National Committee on Quality Assurance (NCQA) for its access to quality care, prevention and wellness efforts, management of chronic diseases, and overall quality of member experience. NCQA uses measures of clinical quality (HEDIS) and patient experience (CAHPS) and Standards from the NCQA Accreditation process to rate health plans. COMMITTED TO AN EXCEPTIONAL PATIENT- AND MEMBER-CENTRIC EXPERIENCE Martin's Point is committed to providing exceptional care and service, ensuring a patient/member-centric experience, where patient and/or member needs and expectations are the central driver for how care is managed. This stands as a key area of focus as well as the metric by which we measure our success. This work is driven by three principles: 1) to improve the experience of care, 2) to improve health outcomes, and 3) to reduce overall costs. To achieve these goals, we are working to make systemic changes to the way primary care is delivered and coordinated. In 2022, Martin's Point Health Care: - Continued to enhance our Primary Care Comprehensive Payment model to encourage and reward quality care and a better health care experience. - Participated as a member of the national Alliance of Community Health Plans, which is comprised of 20 of the top performing community and regional non-profit health plans. MARTIN'S POINT - MAKING A DIFFERENCE IN OUR COMMUNITY Martin's Point is committed to making a difference and improving lives in the communities we serve. In addition to actions that support this work through our services for patients and members, the organization also serves as a leader in the philanthropic community. Direct Medical Services for our Community: To support the neediest members of our community, we provide free care on a sliding scale. In 2022, we provided over $19,000 of services and $103,000 for prescription drugs to uninsured and underinsured members of our community through this program. We offer a prompt pay discount for amounts not covered by insurance which reduced costs for our uninsured patients by $60,000. We ensure all our services are available to Medicare and Medicaid patients. These government programs do not pay the full cost of services provided. Unlike some local for-profit physician's practices, Martin's Point provides services under these programs to everyone as a benefit to the community. We provided primary care services to over 15,000 recipients of Medicare and Medicaid, giving discounts of nearly seven million dollars compared to commercial rates. In 2022, Martin's Point Health Care: -Provided $40,000 of member financial assistance in the form of co-pays reimbursements to our neediest military families. - Contributed over $550,000 in financial support to over 120 health care and community nonprofit organizations, agencies, and groups throughout Maine, New Hampshire, and New York. - Employees personally and collectively contributed $73,926.50 of their wages to their local United Ways and other charities, which Martin's Point matches, dollar for dollar. - Employees from across the organization also actively volunteered their own time to represent Martin's Point Health Care in significant fundraising events for the American Diabetes Association, American Heart Association, Maine Cancer Foundation, American Lung Association, Preble Street, and many more. Martin's Point is proud to support our employees in their efforts and ability to make a difference in our communities. Thus, Martin's Point provides a volunteer time-off policy which makes it easier for our employees to do direct volunteer service and serve on community boards and committees. - Martin's Point is proud to provide paid time off for our employees to volunteer at local not-for-profits. Employees recorded over 1,600 hours of volunteer time. MPHC provided $50,000 in wages to support this through our innovative VTO policy. Form 990, Part VI, Section B, line 11b The Form 990 is prepared internally with assistance from an outside CPA firm. The return is reviewed in detail by management. A copy of the Form 990 is provided to the Board of Directors before filing. Form 990, Part VI, Section B, line 12c Every employee is required to complete a New Hire Compliance Training within the first 30 days of employment. This training includes compliance guidelines for the conflict of interest policy. All employees, as a condition of employment, take the annual compliance training with includes conflict of interest training. Questions specific to identifying conflict of interest are answered by each employee. Reported conflicts are managed by the Compliance & Legal Affairs Department. All board directors receive conflict of interest training and must attest to having no conflicts annually. Form 990, Part VI, Section B, line 15 Each year, Martin's Point Health Care's Compensation Committee, which is comprised of independent Board Members, works with an independent health care compensation consulting firm to obtain third-party market data for positions that are functionally comparable to those held by our executives in organizations of comparable size based on net revenue and/or health plan membership. This data, as well as the consultant's report showing where our executives fall in relation to the market data, is reviewed by the Committee prior to determining compensation adjustments for the Chief Executive Officer and other executives. The Committee's deliberations in this regard are documented in its meeting minutes. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, Form 990, and audited financial statements available to the general public upon request. Form 990, Part VI, Line 1b: Certain individuals listed in Part VII as board members of the Organization received reportable compensation from the Organization in excess of $10,000. Other than the CEO, members were not compensated as employees of the Organization or as employees of a related organization during the current tax year. Furthermore, those members did not receive total compensation or other payments exceeding $10,000 during the Organization's tax year from the Organization or from a related organization for services as independent contractors. All compensation reported in Part VII for those individuals is deemed to be reasonable compensation for services provided in their capacity as a member of the governing body. Accordingly, those individuals still serving as board members at the end of this tax year have been considered Independent in accordance with IRS Form 990 Instructions. Form 990, Part XI, line 9: Transfers to affiliates -25,000,000. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. Martin's Point Generations Advantage Inc 331 Veranda Street PO Box 9746 Portland ME 041045040 474682941 Medicare Advantage HMO with PPO and POS options ME 501(c)(4) Martin's Point Health Care 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 0 0 1 0 Martin's Point Generations Advantage Inc L 76890605 Actual cost Martin's Point Generations Advantage Inc R 25000000 Actual cost Martin's Point Generations Advantage Inc E 20015687 Actual cost