NEW ENGLAND LIFE CARE INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: NEW ENGLAND LIFE CARE INC (EIN 22-3195337)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-08-09
IRS object ID: 201202229349301180
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
Form 990
Schedule A
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-08-09T13:30:08-05:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	010523282	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Berry Dunn McNeil & Parker LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1100	AddressLine1
City	Portland	City
State	ME	State
ZIP Code	041041100	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	223195337	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	New England Life Care Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NEWE	NameControl
Phone	8002906558	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	600 Southborough Drive	AddressLine1
City	South Portland	City
State	ME	State
ZIP Code	04106	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Thomas R Sahrmann	Name
Title	CFO	Title
Phone	8002906558	Phone
Date Signed	2012-08-09	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Barbara J McGuan CPA	Name
PTIN	P00219457	PTIN
Phone	2077752387	Phone
Date Prepared	2012-08-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Michael Souza	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	600 Southborough Drive	AddressLine1
City	South Portland	City
State	ME	State
ZIP Code	04106	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	24946915	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.nelifecare.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1992	YearFormation
State Legal Domicile	ME	StateLegalDomicile
Activity Or Mission Description	Delivery of home health care services.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	225	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	23412210	ProgramServiceRevenuePriorYear
Program Service Revenue CY	24945415	ProgramServiceRevenueCY
Investment Income Prior Year	27584	InvestmentIncomePriorYear
Investment Income Current Year	1500	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	23439794	TotalRevenuePriorYear
Total Revenue Current Year	24946915	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	11224296	SalariesEtcPriorYear
Salaries Etc Current Year	11814764	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	12437943	OtherExpensePriorYear
Other Expenses Current Year	12878807	OtherExpensesCurrentYear
Total Expenses Prior Year	23662239	TotalExpensesPriorYear
Total Expenses Current Year	24693571	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-222445	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	253344	RevenuesLessExpensesCY
Total Assets BOY	9178191	TotalAssetsBOY
Total Assets EOY	8605260	TotalAssetsEOY
Total Liabilities BOY	3869641	TotalLiabilitiesBOY
Total Liabilities EOY	3043266	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5308550	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5561994	NetAssetsOrFundBalancesEOY
Mission Description	Delivery of home health care services to patients discharged from member hospitals as well as homebound and ambulatory patients living in areas served by the cooperative member hospitals.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	20801332	Expense
Revenue	24945415	Revenue
Description	New England Life Care (NELC) provided home health services and products to ambulatory and homebound patients in Maine, Massachusetts, Vermont, and New Hampshire. NELC has provided 5,518,587 patient days of service since inception to date and 496,687 patient days of service in 2011 for an average length of treatment of 124 days in 2011. NELC participates in a national benchmarking project where NELC is benchmarked against 200 other home-infusion companies to measure levels of patient satisfaction as well as patient outcomes. 98% of patients rated extremely or mostly satisfied. NELC received the certificate from the Joint Commission, dated March 17, 2011, that provides accreditation for the next three years.	Description
Total Program Service Expense	20801332	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	0	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	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	1	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	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	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
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	28	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	225	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	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	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	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	0	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	1	LocalChapters
Policies Reference Chapters	1	PoliciesReferenceChapters
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
States Where Copy Of Return Is Filed	ME	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NH	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Thomas R Sahrmann	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8002906558	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	600 Southborough Drive	AddressLine1
City	South Portland	City
State	ME	State
ZIP Code	04106	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Peter Chalke
Chairman	1.00	X	X	0	0	0
Jeffery P Doran
Treasurer	1.00	X	X	0	0	0
Mary Deveau
Secretary	1.00	X	X	0	0	0
Bruce P King
Director	1.00	X		0	0	0
Greg Walker
Director	1.00	X		0	0	0
David Cawley
Past Director	1.00	X		0	0	0
Jeff Sanders
Director	1.00	X		0	0	0
Lisa Harvey-McPherson
Director	1.00	X		0	0	0
Norm Deschene
Director	1.00	X		0	0	0
Vincent McDermott
Director	1.00	X		0	0	0
Charles R Gigante
President & CEO	40.00		X	0	0	0
Thomas R Sahrmann
Chief Financial Officer	40.00		X	148710	0	32675
Kathryn Hayes-Hallowell
VP of Quality Improvement and Regulatory Affairs	40.00			148098	0	8760	X
Andrew Heindl
VP Business Development	40.00			125505	0	18938	X
Linda Imber
Clinical Pharmacist	40.00			140517	0	11741	X
Sharon Milinazzo
Director of Pharmacy	40.00			135714	0	16925	X
Mark Kislowski
Clinical Pharmacist	40.00			124237	0	31170	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	822781	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	120209	TotalOtherCompensation
Number Individuals GT100 K	13	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
VHA of New England
100 Commercial Street Suite 406	Portland	ME	04101	Management Services	350137
Ropes & Gray
800 Boylston Street	Boston	MA	021993600	Legal Services	121679

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Patient Service Rev.	621610	25734148	25734148
Miscellaneous Revenue	900099	8825	8825
Bad Debt Provision	621610	-797558	-797558

Field	Value	IRS element (for citing)
Total Program Service Revenue	24945415	TotalProgramServiceRevenue

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	1500	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	1500	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1500	TotalRevenueColumn
Exclusion	$1,500	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	24946915	TotalRevenueColumn
Related Or Exempt Function Income	24945415	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,500	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	181385	Total
Management And General	181385	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	9698492	Total
Program Services	8243476	ProgramServices
Management And General	1455016	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	266428	Total
Program Services	229679	ProgramServices
Management And General	36749	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1668459	Total
Program Services	1193181	ProgramServices
Management And General	475278	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	122508	Total
Program Services	11220	ProgramServices
Management And General	111288	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	68013	Total
Management And General	68013	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	60622	Total
Management And General	60622	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	134228	Total
Program Services	23796	ProgramServices
Management And General	110432	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	9503	Total
Program Services	1964	ProgramServices
Management And General	7539	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2202685	Total
Program Services	1717900	ProgramServices
Management And General	484785	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	100298	Total
Management And General	100298	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1018603	Total
Program Services	696023	ProgramServices
Management And General	322580	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	337126	Total
Program Services	286064	ProgramServices
Management And General	51062	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	50361	Total
Program Services	27559	ProgramServices
Management And General	22802	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	10046	Total
Program Services	7936	ProgramServices
Management And General	2110	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	490232	Total
Program Services	349295	ProgramServices
Management And General	140937	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	234512	Total
Management And General	234512	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Medical Supplies	7971076	7971076
Miscellaneous	68994	42163	26831

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	24693571	Total
Program Services	20801332	ProgramServices
Management And General	3892239	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	26066	BOY
EOY	34878	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1694974	BOY
EOY	1404884	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	4248831	BOY
EOY	3997239	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	745802	BOY
EOY	862406	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	308649	BOY
EOY	275087	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1666543	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1032897	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	825108	BOY
EOY	633646	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1328761	BOY
EOY	1397120	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	9178191	BOY
EOY	8605260	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2995834	BOY
EOY	2954272	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	873807	BOY
EOY	88994	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3869641	BOY
EOY	3043266	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5308550	BOY
EOY	5561994	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5308550	BOY
EOY	5561994	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9178191	BOY
EOY	8605260	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	253344	ReconcilationRevenueExpenses
Reconcilation Other Changes	100	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)
Hospital170b1 Aiii	X	Hospital170b1Aiii

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	290147	OtherCostOrOtherBasis
Depreciation	174231	Depreciation
Book Value	115916	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1376396	OtherCostOrOtherBasis
Depreciation	858666	Depreciation
Book Value	517730	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	633646	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
Due From VHA	16929
Split Dollar Life Insurance	1380191

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1397120	TotalBookValueOtherAssets
Total Revenue	24946915	TotalRevenue
Total Expenses	24693571	TotalExpenses
Excess Or Deficit For Year	253344	ExcessOrDeficitForYear
Excess Or Deficit Per FS	253344	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	24946915	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	24946915	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	24946915	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	24693571	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	24693571	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	24693571	TotalExpensesPerForm990

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Thomas R Sahrmann
147710	0	0	0	1000	0	7934	0	24741	0	181385	0	0	0
Kathryn Hayes-Hallowell
132348	0	10000	0	5750	0	6952	0	1808	0	156858	0	0	0
Linda Imber
140517	0	0	0	0	0	6739	0	5002	0	152258	0	0	0
Sharon Milinazzo
135714	0	0	0	0	0	6252	0	10673	0	152639	0	0	0
Mark Kislowski
124237	0	0	0	0	0	2730	0	28440	0	155407	0	0	0

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (14 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Provision for Bad Debts	Form 990, Part I, Lines 9 and 17	During the tax year, the Organization adopted Accounting Standards Codification (ASC) 954 which reclassified the provision for bad debts from an operating expense to a deduction from patient service revenue. The prior year numbers on page 1 have been adjusted to reflect this change in presentation.
	Form 990, Part VI, Section A, line 3	Charles Gigante, president and CEO, is employed by VHA of New England, an unrelated management company.
	Form 990, Part VI, Section A, line 6	Each hospital that the Organization provides services for owns an equity share in New England Life Care, Inc. There is a single class of membership in the Corporation. Any nonprofit hospital located in Maine, New Hampshire, Massachusetts, or Vermont for which a cooperative hospital service organization is authorized to provide services under Internal Revenue Code section 501(e) is qualified for membership and may be elected to membership at any annual or special meeting of the members by a two-thirds majority vote of the entire membership of the Corporation. No member may hold more than one membership in the Corporation. The Corporation shall have no capital stock; however, membership certificates of the Corporation shall be required. No later than the 15th day of the ninth month after the end of each fiscal year, the Corporation shall allocate or pay all of its net earnings to its members on the basis of patronage of the Corporation's services performed for each member.
	Form 990, Part VI, Section A, line 7a	The general NELC membership hospitals each determine if they would want or need representation on the NELC board. Each member organization is allowed one director on the NELC board. Once a slate is selected the full membership votes on the board appointments.
	Form 990, Part VI, Section A, line 7b	All board members are comprised of directors from member organizations. All board decisions require a majority vote of the existing board members.
	Form 990, Part VI, Section A, line 8b	The Organization has no formal board sub-committee to handle this function.
	Form 990, Part VI, Section B, line 11	The Organization's CEO and CFO formally review the annual Form 990 with the board chairman and respond to questions from the board chairman and other board members once they have reviewed a copy of the draft document.
	Form 990, Part VI, Section B, line 12c	All employees execute a formal disclosure document on an annual basis. Any apparent conflict is reported to the compliance officer, to legal counsel, and, if appropriate, to the full board. In March 2011 and 2010 the full NELC board executed formal conflict of interest disclosure forms for 2011 and 2010 respectively.
	Form 990, Part VI, Section B, line 15	CEO compensation is reviewed and approved by the officers of the NELC board and VHA of New England. All other NELC officers, and key employee compensation matters are administered internally with board oversight within the budget process and via board review of the employee compensation disclosed on the annual Form 990.
	Form 990, Part VI, Section C, line 19	The Organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.
Changes in Net Assets or Fund Balances:	Form 990, Part XI, line 5:	Member Equity Contributions 100. Total to Form 990, Part XI, Line 5: 100.
Oversight of Audit Process	Form 990, Part XI, Line 2c:	The audit process has not changed from the prior year.
Explanation of Public Charity Status	Schedule A, Part 1, Line 3:	New England Life Care is a cooperative hospital service organization described in IRC section 170(b)(1)(A)(iii), and is comprised of a number of member hospitals. However, the Organization is not licensed in the State of Maine as a hospital. Accordingly, Schedule H is not being attached, as the Organization does not meet the definition of a hospital for purposes of Schedule H.
Net Patient Service Revenue Explanation	Form 990, Part VIII, Line 2a:	Inception to date, NELC has provided $11,954,246 of uncompensated free care (Charity Care) to patients. Charity care services provided in 2011 amounted to $990,164.