NEW ENGLAND LIFE CARE INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: NEW ENGLAND LIFE CARE INC (EIN 22-3195337)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-08-09
IRS object ID: 201112219349301521
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
Form 990
Schedule A
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-08-09T13:58:37-05:00	Timestamp
Tax Period End Date	2010-12-31	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	2010-01-01	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	2011-08-08	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	2011-08-08	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Charles R Gigante	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	24145757	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	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	167	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	20942656	ProgramServiceRevenuePriorYear
Program Service Revenue CY	24118173	ProgramServiceRevenueCY
Investment Income Prior Year	27002	InvestmentIncomePriorYear
Investment Income Current Year	27584	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	20969658	TotalRevenuePriorYear
Total Revenue Current Year	24145757	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	9959475	SalariesEtcPriorYear
Salaries Etc Current Year	11224296	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	10749281	OtherExpensePriorYear
Other Expenses Current Year	13143906	OtherExpensesCurrentYear
Total Expenses Prior Year	20708756	TotalExpensesPriorYear
Total Expenses Current Year	24368202	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	260902	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-222445	RevenuesLessExpensesCY
Total Assets BOY	8216569	TotalAssetsBOY
Total Assets EOY	9178191	TotalAssetsEOY
Total Liabilities BOY	2685874	TotalLiabilitiesBOY
Total Liabilities EOY	3869641	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5530695	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5308550	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	20103362	Expense
Revenue	24118173	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 5,021,900 patient days of service since inception to date and 449,250 patient days of service in 2010 for an average length of treatment of 112 days in 2010. 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	20103362	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	30	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	167	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	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	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
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
Gerry Roche
Director	1.00	X		0	0	0
Charles R Gigante
President & CEO	40.00		X	280700	0	27040
Thomas R Sahrmann
Chief Financial Officer	40.00		X	183090	0	25138
William Noyes
VP of Reimbursement & Operations	40.00			144273	0	31150	X
Andrew Heindl
VP Business Development	40.00			157326	0	15939	X
John Mountzuris
Regional Director of Pharmacy	40.00			142699	0	5131	X
Sharon Milinazzo
Director of Pharmacy	40.00			140023	0	10394	X
Mary Pierskalla
Director of Pharmacy	40.00			136018	0	9518	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1184129	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	124310	TotalOtherCompensation
Number Individuals GT100 K	18	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	1	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	VHA of New England	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	100 Commercial Street Suite 406	AddressLine1
City	Portland	City
State	ME	State
ZIP Code	04101	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	Management Services	DescriptionOfServices
Compensation	347787	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Patient Service Revenu	621610	24093390	24093390
Miscellaneous Revenue	900099	24783	24783

Field	Value	IRS element (for citing)
Total Program Service Revenue	24118173	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	6499	TotalRevenueColumn
Exclusion	$6,499	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	21085	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	21085	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	21085	TotalRevenueColumn
Exclusion	$21,085	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	24145757	TotalRevenueColumn
Related Or Exempt Function Income	24118173	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$27,584	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	515968	Total
Management And General	515968	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	8869011	Total
Program Services	7514192	ProgramServices
Management And General	1354819	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	237312	Total
Program Services	196405	ProgramServices
Management And General	40907	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1602005	Total
Program Services	1096326	ProgramServices
Management And General	505679	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	55950	Total
Program Services	7926	ProgramServices
Management And General	48024	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	179366	Total
Management And General	179366	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	54742	Total
Management And General	54742	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	139250	Total
Program Services	55733	ProgramServices
Management And General	83517	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	44239	Total
Program Services	13034	ProgramServices
Management And General	31205	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9703471	Total
Program Services	9154840	ProgramServices
Management And General	548631	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	54065	Total
Management And General	54065	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	973048	Total
Program Services	697886	ProgramServices
Management And General	275162	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	325142	Total
Program Services	274839	ProgramServices
Management And General	50303	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	97990	Total
Program Services	13319	ProgramServices
Management And General	84671	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	22643	Total
Program Services	16177	ProgramServices
Management And General	6466	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	463049	Total
Program Services	332783	ProgramServices
Management And General	130266	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	254951	Total
Management And General	254951	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Provision for Bad Debts	705963	705963
Miscellaneous	70037	23939	46098

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	24368202	Total
Program Services	20103362	ProgramServices
Management And General	4264840	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	8955	BOY
EOY	26066	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1776448	BOY
EOY	1694974	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3516815	BOY
EOY	4248831	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	548864	BOY
EOY	745802	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	201218	BOY
EOY	308649	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1645338	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	820230	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	916047	BOY
EOY	825108	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1248222	BOY
EOY	1328761	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	8216569	BOY
EOY	9178191	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1985601	BOY
EOY	2995834	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	700273	BOY
EOY	873807	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2685874	BOY
EOY	3869641	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5530695	BOY
EOY	5308550	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5530695	BOY
EOY	5308550	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8216569	BOY
EOY	9178191	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-222445	ReconcilationRevenueExpenses
Reconcilation Other Changes	300	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	246379	OtherCostOrOtherBasis
Depreciation	112261	Depreciation
Book Value	134118	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1398959	OtherCostOrOtherBasis
Depreciation	707969	Depreciation
Book Value	690990	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	825108	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
Due From VHA	16929
Split Dollar Life Insurance	1311832

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1328761	TotalBookValueOtherAssets
Total Revenue	24145757	TotalRevenue
Total Expenses	24368202	TotalExpenses
Excess Or Deficit For Year	-222445	ExcessOrDeficitForYear
Other	$300	OtherAmount
Total Adjustments	300	TotalAdjustments
Excess Or Deficit Per FS	-222145	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	24145757	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	24145757	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	24145757	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	24368202	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	24368202	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	24368202	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	Part XI, Line 8 - Other Adjustments:	Identifier
Explanation	Member Equity Contributions 300.	Explanation

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	1	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
Charles R Gigante
193558	0	41117	0	46025	0	12946	0	14094	0	307740	0	0	0
Thomas R Sahrmann
134896	0	40989	0	7205	0	7334	0	17804	0	208228	0	0	0
William Noyes
108632	0	34864	0	777	0	4617	0	26533	0	175423	0	0	0
Andrew Heindl
116569	0	34126	0	6631	0	6136	0	9803	0	173265	0	0	0
Sharon Milinazzo
130953	0	9070	0	0	0	4815	0	5579	0	150417	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
Part I, Line 6	A portion of the bonuses paid to the following highly paid individuals was contingent, in part, upon the net earnings of various branches of the organization overseen by the respective individuals: Thomas Sahrmann, William Noyes, Andrew Heindl, and Sharon Milinazzo. The bonuses paid to these individuals are based upon a fixed percentage of the individual's base salary. A 30% bonus is paid to Thomas Sahrmann, William Noyes, and Andrew Heindl, and a 15% bonus is paid to Sharon Milinazzo. Bonuses are paid out if it is determined they have achieved both their personal goal objectives, and the attainment of the overall NELC Company budgeted net income target.
Part III	The Organization's CEO, Charles Gigante, is compensated through the Volunteer Hospital Association of New England, an unrelated organization. VHA is then reimbursed by the Organization for his salary and benefits. Mr. Gigante was compensated $280,700 in salary and $27,040 in benefits.	Supplemental Information

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (13 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
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.
	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 2010 and 2009 the full NELC board executed formal conflict of interest disclosure forms for 2010 and 2009 respectively. NELC is set to execute a process to receive formal documents from its board of directors on an annual basis.	Form 990, Part VI, Section B, line 12c
	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 B, line 15
	The Organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.	Form 990, Part VI, Section C, line 19
Changes in Net Assets or Fund Balances:	Member Equity Contributions 300. Total to Form 990, Part XI, Line 5: 300.	Form 990, Part XI, line 5:
Oversight of Audit Process	The audit process has not changed from the prior year.	Form 990, Part XI, Line 2c:
Explanation of Public Charity Status	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.	Schedule A, Part 1, Line 3:
Net Patient Service Revenue Explanation	Inception to date, NELC has provided $10,964,082 of uncompensated free care (Charity Care) to patients. Charity care services provided in 2010 amounted to $1,092,842.	Form 990, Part VIII, Line 2a: