Island Nursing Home Inc in Deer Isle, Maine (ME)

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Island Nursing Home Inc
Employer Identification Number (EIN)510172239
Name of OrganizationIsland Nursing Home Inc
In Care of NameController
Address587 N Deer Isle Rd, Deer Isle, ME 04627-3438
SubsectionCharitable Organization
Ruling Date12/1975
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$4,010,334
Amount of Income$4,246,243
Form 990 Revenue Amount$4,229,033
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Nursing, Convalescent Facilities


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Amount of income in 2014: $4,246,243 (it was $4,047,377 in 2013)
Island Nursing Home Inc: 

 $4,246,243
Other organizations performing similar types of work: 

 $4,850,977

Assets in 2014: $4,010,334 (it was $3,922,555 in 2013)
This organization: 

 $4,010,334
Other organizations performing similar types of work: 

 $4,393,216

Expenses in 2014: $4,041,387
This organization: 

 $4,041,387
Other organizations performing similar types of work: 

 $4,758,809

Income to expenses ratio in 2014: 1.1
Island Nursing Home Inc: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2014: 133
Island Nursing Home Inc: 

 133
Other organizations performing similar types of work: 

 135

Employees paid over $100,000 in 2014: 1.5%
This organization: 

 1.5%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 2.2%
Island Nursing Home Inc: 

 2.2%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYesYes
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?YesYesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesYesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
201220132014
The number reported in Box 3 of Form 1096112122
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return134133133
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$112,230$110,734$102,627
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$2,587$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization111
Total number of independent contractors who received more than $100,000 of compensation from the organization111
Statement of Revenue
201220132014
Total revenue$4,131,754$4,022,918$4,229,033
Contributions, Gifts, Grants and Other Similar Amounts$133,237$123,311$91,945
Program Service Revenue$3,972,672$3,886,660$4,116,422
623000$5,750,609$5,727,862$5,734,019
623000$721,766$791,488$749,548
623000$1,102$511$169
623000$-2,500,805$-2,633,201$-2,367,314
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$28,326$33,549$36,376
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-2,481$-20,044$-15,710
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $1,000$0 / $3,000$0 / $1,500
Less: cost or other basis and sales expenses (Securities / Other)$0 / $3,481$0 / $23,044$0 / $17,210
Gain or (loss) (Securities / Other)$0 / $-2,481$0 / $-20,044$0 / $-15,710
Net income/loss from fundraising events$0$-558$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201220132014
Total functional expenses$3,961,770$4,098,927$4,041,387
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$2,750$750$1,250
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$114,817$98,408$99,040
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$1,924,631$1,940,705$1,938,548
Pension plan accruals and contributions$0$0$0
Other employee benefits$370,854$389,023$416,872
Payroll taxes$217,789$245,688$225,714
Fees for services (non-employees)
Management$0$0$0
Legal$3,291$26,006$4,598
Accounting$35,463$48,119$50,553
Lobbying$0$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0$0
Other$11,135$151,866$159,818
Advertising and promotion$28,230$10,086$24,036
Office expenses$227,593$40,627$36,729
Information technology$0$0$0
Royalties$0$0$0
Occupancy$120,443$111,661$121,587
Travel$10,566$14,448$14,529
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$0$0$0
Interest$50,889$39,910$34,682
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$174,259$169,361$177,029
Insurance$81,921$80,149$89,737
Other expenses$223,729$219,579$207,964
Other expenses$133,088$206,571$202,740
Other expenses$120,325$123,746$126,304
Other expenses$25,030$100,441$109,657
Balance Sheet
201220132014
Total assets$3,800,178$3,922,555$4,010,334
Cash - non-interest-bearing$3,439$900$600
Savings and temporary cash investments$440,535$458,019$256,249
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$414,273$276,337$323,213
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$59,600$56,820$56,087
Prepaid expenses and deferred charges$57,676$23,202$47,202
Land, buildings, and equipment: cost or other basis$1,422,356$1,387,005$1,278,894
Investments - publicly traded securities$1,400,862$1,719,065$2,047,124
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$965
Other assets$1,437$1,207$0
Total liabilities$1,896,372$1,959,728$1,630,874
Accounts payable and accrued expenses$915,815$1,099,175$847,296
Grants payable$0$0$0
Deferred revenue$0$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0$23,959
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$915,350$800,489$680,265
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$65,207$60,064$79,354
Total net assets or fund balances$1,903,806$1,962,827$2,379,460
Unrestricted net assets$1,841,673$1,897,491$2,330,171
Temporarily restricted net assets$18,126$21,329$5,282
Permanently restricted net assets$44,007$44,007$44,007
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$20,207,811
Subtotal$20,256,053
Gifts, grants, contributions, and membership fees received$469,031
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$19,783,704
Gross receipts from activities that are not an unrelated trade or business under section 513$3,318
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$48,242
Amounts received from disqualified persons$48,242
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$20,398,292
Public support$20,256,053
Subtotal$142,239
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$142,239
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Rutland Nursing Home Inc585 Schenectady Avenue, Brooklyn, NY 11203-1851NY1969-10$79,025,005
2Seven Acres Jewish Senior Care Services Inc6200 N Braeswood Blvd, Houston, TX 77074-7536TX1944-07$35,681,897
3St Johnland Nursing Center Inc395 Sunken Meadow Rd, Kings Park, NY 11754-1000NY1992-07$35,227,379
4University Extended Care Inc1350 Walton Way, Augusta, GA 30901-2612GA1985-01$32,676,609
5Shores At Wesley Manor Inc3311 State Route 33, Neptune, NJ 07753-3440NJ1991-06$25,651,110
6St Marys D Youville PavilionPO BOX 7291, Lewiston, ME 04243-7291ME1969-12$24,759,023
7Sisters Of St Mary Of Oregon Maryville Corporation14645 Sw Farmington Rd, Beaverton, OR 97007-2727OR1946-03$21,640,351
8Valley Health Services Inc690 W German St, Herkimer, NY 13350-2135NY1984-11$16,791,350
9Sacred Heart Home359 Summer St, New Bedford, MA 02740-5519MA1946-03$16,696,072
10St Clair Darden Health System Inc, Healthwin Hospital20531 Darden Rd, South Bend, IN 46637-2915IN1994-05$16,103,043
11The Bronx Lebanon Highbridge Woodycrest Center936 Woodycrest Ave, Bronx, NY 10452-5503NY1989-09$15,294,217
12Waveny Care Center Inc3 Farm Rd, New Canaan, CT 06840-6626CT1970-05$13,960,647
13Visiting Nurse And Hospice Home Inc5910 Homestead Rd, Fort Wayne, IN 46814-4202IN1987-10$13,795,471
14Sunny Vista Living Center2400 E Cache La Poudre St, Colorado Spgs, CO 80909-4813CO1942-07$13,159,125
15Solheim Lutheran Home A California Nonstock Corporation2236 Merton Ave, Los Angeles, CA 90041-1915CA1961-11$13,153,653
16Cedars Nursing Care Center Inc630 Ocean Ave, Portland, ME 04103-2704ME1942-03$11,395,475
17Quarry Hill4 White St, Rockland, ME 04841-2953ME1939-07$10,592,330
18Island Nursing Home Inc587 N Deer Isle Rd, Deer Isle, ME 04627-3438ME1975-12$4,246,243
19Sebasticook Community HomePO BOX 1191, Damariscotta, ME 04543-1191ME1993-09$545,006
20Shepherds Godparent Home1476 Broadway, Bangor, ME 04401-2404ME1993-12$270,224
Number of organizations performing similar types of work
Alaska1
Alabama5
Arkansas6
Arizona5
California27
Colorado5
Connecticut12
Delaware3
Florida13
Georgia10
Hawaii1
Iowa27
Idaho2
Illinois27
Indiana10
Kansas18
Kentucky5
Louisiana8
Massachusetts35
Maryland18
Maine6
Michigan15
Minnesota26
Missouri24
Mississippi3
Montana2
North Carolina9
North Dakota12
Nebraska9
New Hampshire3
New Jersey9
New Mexico3
New York67
Ohio20
Oklahoma6
Oregon4
Pennsylvania34
Rhode Island6
South Carolina5
South Dakota9
Tennessee11
Texas28
Utah1
Virginia14
Vermont2
Washington10
Wisconsin15
West Virginia7
Wyoming3
Total601

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