HELEN PORTER NURSING HOME INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- HELEN PORTER NURSING HOME INC (EIN 03-0306549)
- Tax period
- 2010-10-01 to 2011-09-30
- Filed
- 2012-08-06
- IRS object ID
- 201212199349300621
- Schema version
- 2010v3.4
- 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 | 2012-08-06T10:15:54-05:00 | Timestamp |
| Tax Period End Date | 2011-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2010-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030306549 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Helen Porter Nursing Home Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HELE | NameControl |
| Phone | 8023884701 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37 Porter Drive | AddressLine1 |
| City | Middlebury | City |
| State | VT | State |
| ZIP Code | 05753 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Marilyn Olejnik | Name |
| Title | CFO | Title |
| Phone | 8023884701 | Phone |
| Date Signed | 2012-07-31 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Barbara J McGuan CPA | Name |
| Phone | 2077752387 | Phone |
| Date Prepared | 2012-07-31 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | 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 | Helen Porter Healthcare & Rehab Cent | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | James Daily | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37 Porter Drive | AddressLine1 |
| City | Middlebury | City |
| State | VT | State |
| ZIP Code | 05753 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 9209305 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.portermedical.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1986 | YearFormation |
| State Legal Domicile | VT | StateLegalDomicile |
| Activity Or Mission Description | Operation of 105 bed skilled nursing home | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 252 | TotalNbrEmployees |
| Total Nbr Volunteers | 44 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1084 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5494 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8923429 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9202031 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 5314 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1780 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8929827 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9209305 | 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 | 6688047 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6859278 | 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 | 2531624 | OtherExpensePriorYear |
| Other Expenses Current Year | 2438211 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9219671 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9297489 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -289844 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -88184 | RevenuesLessExpensesCY |
| Total Assets BOY | 3307625 | TotalAssetsBOY |
| Total Assets EOY | 3361920 | TotalAssetsEOY |
| Total Liabilities BOY | 6616562 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5867459 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -3308937 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -2505539 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | The mission of Helen Porter Healthcare and Rehabilitation Center is to provide health care and related services to the people of our region. The Organization will:1. Provide a broad spectrum of services including long-term, short-term rehabilitation, respite, hospice and dementia care;2. Ensure the delivery of high quality and compassionate care to all residents in a financially responsible manner that allows individuals to achieve their greatest level of independence and dignity;3. Serve as a leader and catalyst in helping to determine and to provide for the health needs of the community, while striving to remain a financially viable organization. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7518553 | Expense |
| Revenue | 9202031 | Revenue |
| Description | Operated long-term community oriented 105 bed skilled nursing home. The nursing home provided services to patients that totaled 34,429 resident days during the year ended 9/30/2011. | Description |
| Total Program Service Expense | 7518553 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | 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 | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | 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 | 1 | 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 | 16 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 252 | 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 | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | 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 | 1 | MinutesOfCommittees |
| Officer Mailing Address | 1 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | 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 | Marilyn Olejnik | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8023884701 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37 Porter Drive | AddressLine1 |
| City | Middlebury | City |
| State | VT | State |
| ZIP Code | 05753 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | FormerFormer |
|---|---|---|---|---|---|---|---|
| James L Daily | |||||||
| President/CEO | 40.00 | X | X | 0 | 357592 | 40330 | |
| Betsy Gossens | |||||||
| Chair | 1.00 | X | X | 0 | 0 | 0 | |
| Nicholas Clifford | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Betsy Gleason | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Linda Harmon | |||||||
| Vice Chair | 1.00 | X | X | 0 | 0 | 0 | |
| Elizabeth Markowski | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Joe Sutton | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Judy Watts | |||||||
| Treasurer/Secretary | 1.00 | X | X | 0 | 0 | 0 | |
| Ann Hanson | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Lynn Coale | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Diana Barnard MD | |||||||
| Director | 1.00 | X | 0 | 141443 | 4411 | ||
| Marilyn Olejnik | |||||||
| CFO | 40.00 | X | 0 | 137593 | 12423 | ||
| Neil Gruber | |||||||
| Nursing Home Administrator | 40.00 | X | 140433 | 0 | 10267 | ||
| Duncan Brines | |||||||
| Former CFO | 0.00 | 0 | 114483 | 17472 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 140433 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 751111 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 84903 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 1 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 5494 | AllOtherContributions |
| Total Contributions | 5494 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Patient Revenue | 623000 | 9116967 | 9116967 |
| Lifeline Revenue | 623000 | 43650 | 43650 |
| Other Revenue | 623000 | 23259 | 23259 |
| Cafeteria Revenue | 623000 | 9167 | 9167 |
| Speech Therapy | 623000 | 8988 | 8988 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9202031 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1780 | TotalRevenueColumn |
| Exclusion | $1,780 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9209305 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9202031 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,780 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150700 | Total |
| Management And General | 150700 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5138461 | Total |
| Program Services | 4881576 | ProgramServices |
| Management And General | 256885 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 188440 | Total |
| Program Services | 181254 | ProgramServices |
| Management And General | 7186 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 990490 | Total |
| Program Services | 918437 | ProgramServices |
| Management And General | 72053 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 391187 | Total |
| Program Services | 361744 | ProgramServices |
| Management And General | 29443 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69336 | Total |
| Management And General | 69336 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2804 | Total |
| Management And General | 2804 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22622 | Total |
| Management And General | 22622 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135960 | Total |
| Management And General | 135960 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15935 | Total |
| Management And General | 15935 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1192559 | Total |
| Program Services | 1170663 | ProgramServices |
| Management And General | 21896 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74535 | Total |
| Management And General | 74535 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4562 | Total |
| Management And General | 4562 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64819 | Total |
| Management And General | 64819 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 307630 | Total |
| Management And General | 307630 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96945 | Total |
| Management And General | 96945 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| Medicare Provider Tax | 430436 | 430436 | |
| Dues & Subscriptions | 8086 | 8086 | |
| Miscellaneous Expense | 7103 | 7103 | |
| Bad Debt Expense | 4879 | 4879 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9297489 | Total |
| Program Services | 7518553 | ProgramServices |
| Management And General | 1778936 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1500 | BOY |
| EOY | 1500 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 505026 | BOY |
| EOY | 404115 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 984103 | BOY |
| EOY | 1309874 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24831 | BOY |
| EOY | 26707 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26723 | BOY |
| EOY | 24479 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5215836 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3742459 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1582608 | BOY |
| EOY | 1473377 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48805 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 132841 | BOY |
| EOY | 119893 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1188 | BOY |
| EOY | 1975 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3307625 | BOY |
| EOY | 3361920 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 713475 | BOY |
| EOY | 811163 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3800000 | BOY |
| EOY | 3690000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16257 | BOY |
| EOY | 12364 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1590590 | BOY |
| EOY | 741973 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 496240 | BOY |
| EOY | 611959 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6616562 | BOY |
| EOY | 5867459 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -3357742 | BOY |
| EOY | -2540649 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48805 | BOY |
| EOY | 35110 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -3308937 | BOY |
| EOY | -2505539 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3307625 | BOY |
| EOY | 3361920 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -88184 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 891582 | 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 Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital170b1 Aiii | X | Hospital170b1Aiii |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $735 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 735 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Explanation of Other Lobbying Activities: | Identifier |
| Return Reference | Part II-B, Line 1i: | ReturnReference |
| Explanation | The Organization pays dues to various associations, a portion of which is attributable to lobbying expenses. | Explanation |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4315211 | OtherCostOrOtherBasis |
| Depreciation | 3221893 | Depreciation |
| Book Value | 1093318 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 723018 | OtherCostOrOtherBasis |
| Depreciation | 407770 | Depreciation |
| Book Value | 315248 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 177607 | OtherCostOrOtherBasis |
| Depreciation | 112796 | Depreciation |
| Book Value | 64811 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1473377 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Due to Affiliates | $117,028 |
| Liability for Pension Benefits | $494,931 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 611959 | TotalOfAmounts |
| Total Revenue | 9209305 | TotalRevenue |
| Total Expenses | 9297489 | TotalExpenses |
| Excess Or Deficit For Year | -88184 | ExcessOrDeficitForYear |
| Other | $891,582 | OtherAmount |
| Total Adjustments | 891582 | TotalAdjustments |
| Excess Or Deficit Per FS | 803398 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 9160599 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | -10274 | OtherRevenues |
| Revenue Not Rptd F990 | -10274 | RevenueNotRptdF990 |
| Revenue Subtotal | 9170873 | RevenueSubtotal |
| Other Revenues Not Included | 38432 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 38432 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9209305 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9259057 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9259057 | ExpensesSubtotal |
| Other Expenses Not Included | 38432 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 38432 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9297489 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XI, Line 8 - Other Adjustments: | Change in Net Assets to Recognize Funded Status of Pension Plan -67,270. Change in Interest in Net Assets of Porter Medical Center, Inc. 56,996. Equity Transfer from Affiliate 901,856. |
| Part XII, Line 2d - Other Adjustments: | Change in Net Assets to Recognize Funded Status of Pension Plan -67,270. Change in Interest in Net Assets of Porter Medical Center, Inc. 56,996. |
| Part XII, Line 4b - Other Adjustments: | Lifeline Expenses 38,432. |
| Part XIII, Line 4b - Other Adjustments: | Lifeline Expenses 38,432. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | 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 (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| James L Daily | |||||||||||||
| 0 | 320651 | 0 | 0 | 0 | 36941 | 0 | 12250 | 0 | 28080 | 0 | 397922 | 0 | 0 |
| Marilyn Olejnik | |||||||||||||
| 0 | 131062 | 0 | 0 | 0 | 6531 | 0 | 4096 | 0 | 8327 | 0 | 150016 | 0 | 0 |
| Neil Gruber | |||||||||||||
| 135019 | 0 | 0 | 0 | 5414 | 0 | 7567 | 0 | 2700 | 0 | 150700 | 0 | 0 | 0 |
| Duncan Brines | |||||||||||||
| 0 | 112347 | 0 | 0 | 0 | 2136 | 0 | 8169 | 0 | 9303 | 0 | 131955 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 4b | ReturnReference |
| Explanation | James Daily, President & CEO, participates in a 457(f) plan, but did not receive any funds from the plan for FY 9/30/11. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 6 | Porter Medical Center, Inc. is the parent holding company and sole corporate member of the Organization. | |
| Form 990, Part VI, Section A, line 7a | Porter Medical Center, Inc., the parent holding company and sole corporate member of the Organization, has the right to appoint directors of the Organization. | |
| Form 990, Part VI, Section A, line 7b | Porter Medical Center, Inc., the parent holding company and sole corporate member of the Organization, has the right to approve major expenditures, and approve long-term borrowings. | |
| Form 990, Part VI, Section B, line 11 | Form 990 is reviewed by management and the finance committee before filing. | |
| The Organization's CFO is responsible for regularly and consistently monitoring and enforcing compliance with the conflict of interest policy. When bids are solicited to include the business of a Board member, those bids are reviewed by the Board of Directors to assure adherence to the Hospital's lowest bid policy. When an issue comes up to a vote and it is connected, in any way, to the business of a Board member, the member must recuse him/herself from the vote. | Form 990, Part VI, Section B, line 12c | |
| The Organization's executive committee reviews comparative data prepared by a consultant prior to referral of compensation to the board of directors. The board of directors review the findings of the consultant and vote to approve the salary of the CEO. | Form 990, Part VI, Section B, line 15a | |
| The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. | Form 990, Part VI, Section C, line 19 | |
| Contact Addresses for Officers, Directors, Etc | Duncan Brines - P.O. Box 1144, Waitsfield, VT 05673. | Form 990, Part VII |
| Changes in Net Assets or Fund Balances: | Change in Net Assets to Recognize Funded Status of Pension Plan -67,270. Change in Interest in Net Assets of Porter Medical Center, Inc. 56,996. Equity Transfer from Affiliate 901,856. Total to Form 990, Part XI, Line 5: 891,582. | Form 990, Part XI, line 5: |
| Oversight of Audit | The audit process has not changed from the prior year. | Form 990, Part XI, Line 2c: |
| Reason for Public Charity Status | The Organization's exemption is based upon being classified as a hospital or cooperative hospital service organization described in 170(b)(1)(A)(iii). Since the Organization is not licensed in the state of Vermont as a hospital, but rather as a long term care facility, Schedule H is not required. | Form 990, Schedule A, Part I, Line 3: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Porter Real Estate Holdings LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37 Porter Drive | AddressLine1 |
| City | Middlebury | City |
| State | VT | State |
| ZIP Code | 05753 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261585746 | EIN |
| Primary Activities | Real Estate Holdings | PrimaryActivities |
| Legal Domicile State | VT | LegalDomicileState |
| Total Income | 0 | TotalIncome |
| EOY Assets | 0 | EOYAssets |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Porter Medical Center Inc | BusinessNameLine1 |
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Porter Hospital Inc | |||||||||||
| 37 Porter Drive | Middlebury | VT | 05753 | 030181058 | Critical Access Hospital | VT | 501(c)(3) | Line 3 | Porter Medical Center Inc | 0 | |
| Porter Medical Center Inc | |||||||||||
| 37 Porter Drive | Middlebury | VT | 05753 | 030310862 | Holding Company for Subsidiaries | VT | 501(c)(3) | Line 11b, II | 0 | N/A | |
| Porter Management Services Inc | |||||||||||
| 37 Porter Drive | Middlebury | VT | 05753 | 030308242 | Management Services | VT | 501(c)(3) | Line 11b, II | Porter Medical Center Inc | 0 | |
| Auxiliary of Porter Medical Center | |||||||||||
| 37 Porter Drive | Middlebury | VT | 05753 | 237363227 | Supporting Organization | VT | 501(c)(3) | Line 11b, II | Porter Medical Center Inc | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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