HELEN PORTER NURSING HOME INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- HELEN PORTER NURSING HOME INC (EIN 03-0306549)
- Tax period
- 2009-10-01 to 2010-09-30
- Filed
- 2011-05-13
- IRS object ID
- 201141339349303419
- Schema version
- 2009v1.7
- 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 | 2011-05-13T12:49:46-05:00 | Timestamp |
| Tax Period End Date | 2010-09-30 | 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 | 2009-10-01 | 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 | 2011-05-11 | 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 | 2011-05-11 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | 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 | 8929865 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| 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 | 263 | TotalNbrEmployees |
| Total Nbr Volunteers | 46 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3483 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1084 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8911811 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8923429 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 611 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5314 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8915905 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8929827 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6305316 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6688047 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2646379 | OtherExpensePriorYear |
| Other Expenses Current Year | 2531624 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8951695 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9219671 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -35790 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -289844 | RevenuesLessExpensesCY |
| Total Assets BOY | 3620583 | TotalAssetsBOY |
| Total Assets EOY | 3307625 | TotalAssetsEOY |
| Total Liabilities BOY | 6602126 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6616562 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -2981543 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -3308937 | NetAssetsOrFundBalancesEOY |
| 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 | 7327517 | Expense |
| Revenue | 8923429 | Revenue |
| Description | Operated long-term community oriented 105 bed skilled nursing home. The nursing home provided services to patients that totaled 35,153 resident days during the year ended 9/30/2010. | Description |
| Total Program Service Expense | 7327517 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 |
| 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 |
| Number Of Employees | 263 | 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 |
| 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 | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 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 (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| James L Daily | ||||||
| President/CEO | 40.00 | X | X | 0 | 368639 | 118950 |
| Betsy Gossens | ||||||
| Chair | 1.00 | X | X | 0 | 0 | 0 |
| Linda Stearns | ||||||
| Past Vice 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 |
| Lewis Holmes MD | ||||||
| Past Director | 40.00 | X | 0 | 165517 | 29136 | |
| 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 Bernard MD | ||||||
| Director | 1.00 | X | 0 | 0 | 0 | |
| Duncan Brines | ||||||
| CFO | 40.00 | X | 0 | 166539 | 29111 | |
| Neil Gruber | ||||||
| Nursing Home Administrator | 40.00 | X | 142822 | 0 | 10954 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 142822 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 700695 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 188151 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Porter Hospital Inc | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 Porter Drive | AddressLine1 |
| City | Middlebury | City |
| State | VT | State |
| ZIP Code | 05753 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Medical Testing | DescriptionOfServices |
| Compensation | 100321 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 1084 | AllOtherContributions |
| Total Contributions | 1084 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Patient Revenue | 623000 | 8886060 | 8886060 |
| Other Revenue | 623000 | 18166 | 18166 |
| Speech Therapy | 623000 | 11275 | 11275 |
| Cafeteria Revenue | 623000 | 7928 | 7928 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8923429 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5352 | TotalRevenueColumn |
| Exclusion | $5,352 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 38 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -38 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -38 | TotalRevenueColumn |
| Exclusion | -$38 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8929827 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8923429 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $5,314 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 153776 | Total |
| Management And General | 153776 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5107978 | Total |
| Program Services | 4859857 | ProgramServices |
| Management And General | 248121 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177149 | Total |
| Program Services | 171109 | ProgramServices |
| Management And General | 6040 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 846437 | Total |
| Program Services | 786405 | ProgramServices |
| Management And General | 60032 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 402707 | Total |
| Program Services | 372724 | ProgramServices |
| Management And General | 29983 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 225646 | Total |
| Management And General | 225646 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2655 | Total |
| Management And General | 2655 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13400 | Total |
| Management And General | 13400 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106635 | Total |
| Management And General | 106635 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17348 | Total |
| Management And General | 17348 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1146377 | Total |
| Program Services | 1127758 | ProgramServices |
| Management And General | 18619 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71863 | Total |
| Management And General | 71863 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7853 | Total |
| Management And General | 7853 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101549 | Total |
| Management And General | 101549 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 313442 | Total |
| Management And General | 313442 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90626 | Total |
| Management And General | 90626 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| Provider Tax | 416079 | 416079 | |
| Bad Debts | 9664 | 9664 | |
| Dues & Subscriptions | 6887 | 6887 | |
| Miscellaneous Expense | 1600 | 1600 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9219671 | Total |
| Program Services | 7327517 | ProgramServices |
| Management And General | 1892154 | 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 | 548106 | BOY |
| EOY | 505026 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 898529 | BOY |
| EOY | 984103 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21085 | BOY |
| EOY | 24831 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17632 | BOY |
| EOY | 26723 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5030384 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3447776 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1822840 | BOY |
| EOY | 1582608 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18777 | BOY |
| EOY | 48805 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145789 | BOY |
| EOY | 132841 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141325 | BOY |
| EOY | 1188 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3620583 | BOY |
| EOY | 3307625 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 834112 | BOY |
| EOY | 713475 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3885000 | BOY |
| EOY | 3800000 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1573322 | BOY |
| EOY | 1606847 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 309692 | BOY |
| EOY | 496240 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6602126 | BOY |
| EOY | 6616562 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -3000320 | BOY |
| EOY | -3357742 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18777 | BOY |
| EOY | 48805 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -2981543 | BOY |
| EOY | -3308937 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3620583 | BOY |
| EOY | 3307625 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $467 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 467 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part II-B, Line 1i: | Identifier |
| Return Reference | Explanation of Other Lobbying Activities: | 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 | 4159954 | OtherCostOrOtherBasis |
| Depreciation | 3035476 | Depreciation |
| Book Value | 1124478 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 676965 | OtherCostOrOtherBasis |
| Depreciation | 327879 | Depreciation |
| Book Value | 349086 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 193465 | OtherCostOrOtherBasis |
| Depreciation | 84421 | Depreciation |
| Book Value | 109044 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1582608 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Due to Affiliates | $99,986 |
| Liability for Pension Benefits | $396,254 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 496240 | TotalOfAmounts |
| Total Revenue | 8929827 | TotalRevenue |
| Total Expenses | 9219671 | TotalExpenses |
| Excess Or Deficit For Year | -289844 | ExcessOrDeficitForYear |
| Other | -$37,550 | OtherAmount |
| Total Adjustments | -37550 | TotalAdjustments |
| Excess Or Deficit Per FS | -327394 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8892277 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | -37550 | OtherRevenues |
| Revenue Not Rptd F990 | -37550 | RevenueNotRptdF990 |
| Revenue Subtotal | 8929827 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8929827 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9219671 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9219671 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9219671 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XI, Line 8 - Other Adjustments: | Change in Net Assets to Recognize Funded Status of Pension Plan: -75943. Change in Interest in Net Assets of Porter Medical Center, Inc.: 38393. |
| Part XII, Line 2d - Other Adjustments: | Change in Net Assets to Recognize Funded Status of Pension Plan: -75943. Change in Interest in Net Assets of Porter Medical Center, Inc.: 38393. |
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 | 368639 | 0 | 0 | 0 | 0 | 0 | 91450 | 0 | 27500 | 0 | 487589 | 0 | 0 |
| Lewis Holmes MD | |||||||||||||
| 0 | 165517 | 0 | 0 | 0 | 0 | 0 | 6768 | 0 | 22368 | 0 | 194653 | 0 | 0 |
| Duncan Brines | |||||||||||||
| 0 | 166539 | 0 | 0 | 0 | 0 | 0 | 10275 | 0 | 18836 | 0 | 195650 | 0 | 0 |
| Neil Gruber | |||||||||||||
| 132822 | 0 | 10000 | 0 | 0 | 0 | 7725 | 0 | 3229 | 0 | 153776 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 4a | ReturnReference |
| Explanation | James Daily, President & CEO, participates in a 457(f) plan, but did not receive any funds from the plan for FY 9/30/10. | 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. | |
| Form 990, Part VI, Section B, line 12c | 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 15a | 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 C, line 19 | The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. | |
| Form 990, Part XI, Line 2c: | The audit process has not changed from the prior year. | Oversight of Audit |
| Form 990, Part V, Line 2a: | All salaries and wages are paid through a common paymaster, Porter Hospital, Inc. | |
| Form 990, Part I, Lines 8-18: | Prior year numbers have been restated to present revenue at net amounts. | |
| Form 990, Schedule A, Part I, Line 3: | 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. | Reason for Public Charity Status |
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 | 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 | |
| Porter Medical Center Inc | ||||||||||
| 37 Porter Drive | Middlebury | VT | 05753 | 030310862 | Holding Company for Subsidiaries | VT | 501(c)(3) | Line 11b, II | 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 | |
| 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 | |
| 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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