Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
Mid Coast Hospital |
010215911 | 3 | Yes | 0 | 0 | |
| (B)
Mid Coast Geriatric Serv Corp |
010496221 | 10 | No | 0 | 0 | |
| (C)
Community Health and Nursing Services |
010211546 | 10 | No | 0 | 0 | |
|
Total 3
|
0 | 0 | ||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part I, Line 12g, Column v: | Mid Coast-Parkview Health, as the sole member of Mid Coast Hospital and other tax-exempt affiliates, engages in and conducts charitable, educational, and scientific activities, and furthers such activities as may be necessary for the advancement and improvement of health care generally and in the Bath-Brunswick, Maine area in particular. Mid Coast-Parkview Health also shares the same board as its supported organizations listed in Part I, Line 12(g). |
| Schedule A, Part IV, Section A, Line 1: | Though Mid Coast Geriatric Services Corporation (EIN: 01-0496221) and Community Health and Nursing Services (EIN: 01-0211546) are listed as supported organizations in Schedule A, Part I, Line 12g they are not listed by name in Mid Coast-Parkview Health's governing documents. However, they are part of a designated class of organizations identified in Mid Coast-Parkview Health's Articles of Incorporation. According to its Articles of Incorporation, Mid Coast-Parkview Health is organized for the exclusive purpose of engaging in activities for charitable, scientific, and educational purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986. Within these restrictions, Mid Coast-Parkview Health has the following purposes: 1. To engage in and conduct charitable, educational, and scientific activities, and to further such activities as may be deemed advisable for the advancement and improvement of health care generally and in the Bath/Brunswick, Maine area in particular; 2. To assist Mid Coast Hospital to carry out its tax-exempt functions; 3. To coordinate activities of Mid Coast Hospital and other affiliated organizations engaged in health care activities which may include management, the establishment of fiscal policy, long-range planning, public information and fund-raising for the betterment of the general health; 4. To provide for the planning and liaison of health care services among health care service organizations and to otherwise assist such organizations in the performance of their activities; 5. To facilitate interchange of ideas among such health care service organizations and the communities served through educational activities and otherwise so as to advance the planning for and delivery of high quality health care services; 6. To sponsor, encourage, promote and advance the provision of health care and the betterment of health care in the communities served; and 7. To carry on any other lawful activity in connection with the foregoing which is expected, directly or indirectly, to advance the interests of the Corporation or enhance the value of its assets. In accordance with the above-stated purposes, Mid Coast Geriatric Services Corporation and Community Health and Nursing Services are part of a charitable class designated in bullet 3 of Mid Coast-Parkview Health's Articles of Incorporation. |
| Schedule A, Part IV, Section B, Line 2: | Mid Coast-Parkview Health (MCPH) has three supported organizations, each of which is a corporation that is exempt from federal income taxation pursuant to the provisions of Section 501(c)(3) of the Internal Revenue Code. Under the MCPH bylaws, MCPH and the "operating corporations" (Mid Coast Hospital, Mid Coast Geriatric Service Corporation, and Community Health and Nursing Services) "shall be governed and directed by a Board of Directors...of the Corporation and the Nonprofit Operating Corporations and which shall have the power and authority to do and perform all acts and functions not inconsistent with law or these bylaws or with any action currently in effect taken at any meeting of the corporators." Under MCPH's bylaws, the power and authority to elect the Board of Directors is given to its corporators. By the aforementioned authority of the Bylaws of MCPH, all of MCPH's supported organizations equally share the powers to appoint and/or remove directors, without restriction. |
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Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, line 3 | Effective December 31, 2020 the Hospital and Mid Coast-Parkview Health legally dissolved and transferred all assets and activities to MaineHealth, a 501(c)(3) healthcare organization. |
| Form 990, Part VI, Section A, line 6 | Effective March 1, 2020, MCPH merged into MaineHealth and MaineHealth became the sole corporate member of MCPH. The two health care systems completed their work toward full integration effective December 31, 2020, which allowed all organizations involved in the merger to access and provide higher quality resources and services. |
| Form 990, Part VI, Section A, line 7a | The Board of Directors shall consist of not less than thirteen persons elected by the Organization's Sole Member, MaineHealth Services. If the Sole Member withholds approval of any Director nominated by the Board of Directors, the Sole Member shall immediately inform the President/CEO and Chair of the Board of Directors and, if requested by the Chair, shall provide written notice of the rationale for such determination. The Board of Directors shall have an opportunity to provide additional information to the Sole Member supporting its nomination and respond to the Sole Member's determination. In the event of such disapproval by the Sole Member, the Board of Directors shall submit a substitute nominated and approved Director to the Board of the Sole Member. One-third of the total number of the Organization's Directors shall be elected at each annual meeting of the Sole Member. Vacancies on the Board of Directors occurring between annual meetings of the Sole Member may be filled by the remaining members of the Board, and the persons so becoming Directors shall serve until the next annual meeting of the Sole Director. At each annual meeting of the Sole Member, the Sole Member shall elect Directors to fill such terms or vacancies as may exist at that time. Additionally, any member of the Board may be removed with or without cause by vote of the Sole Member at any meeting of the Sole Member, provided a statement of such proposed action is given to the Director affected. |
| Form 990, Part VI, Section A, line 7b | The Corporation shall be governed and its operation shall be directed by a Board of Directors which shall have charge, control, and management of the affairs, properties, and funds of the Corporation and which shall have the power and authority to do and perform all acts and functions not inconsistent with law, the Corporation's bylaws, or with any action currently in effect taken at any meeting of the Sole Member. The Board shall have the power and authority to exercise the Corporation's rights as member or shareholder of the Operating Corporations in which this Corporation is a corporate member or shareholder. In such capacities, the Board may, by resolution, authorize one or more officers to exercise its vote on any matter to come before the Members or shareholders of said Operating Corporations. However, the powers of the Corporation's Board of Directors may be limited and/or subject to approval by its Sole Member, MaineHealth Services, for the following exercises: 1.) adoption of annual budgets and modifications thereof; 2.) approval of any business, marketing, and strategic plans; 3.) authorization of certain debts incurred, assumed, or guaranteed in excess of $500,000; 4.) authorization for any acquisition, disposition, organization, or investment in a direct subsidiary or other investment; 5.) authorization of any sale, capitalized lease, assignment, transfer, mortgage, or encumbrance of properties valued in excess of $500,000; 6.) authorization for any merger or consolidation involving the Corporation; 7.) authorization for the institution of bankruptcy; 8.) authorization for certain capital investments in excess of $500,000; 9.) authorization for changes to programs and services within pre-approved strategic plans; and 10.) modifications to the Articles of Incorporation. Additionally, the approval of MaineHealth Services shall be required for the following actions if taken by the Board of MCPH, but not if taken by MCPH's subsidiaries: 1.) election, evaluation, and termination of the President/CEO; 2.) authorization for the commencement of certain litigation; and 3.) adoption of the Corporation's Bylaws and its amendments. |
| Form 990, Part VI, Section B, line 11b | The 990 is presented to the Board and copies are provided upon request. For the Form 990 for December 31, 2020, the Board was provided copies of the return after it was filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | The Organization's conflict of interest policy is monitored by a representative from Mid Coast-Parkview Health and the Organization's executive director as needed. Both of whom assist with resolution of any compliance issues. |
| Form 990, Part VI, Section B, line 15 | An independent consultant prepares a market analysis at the regional level for all officers and key employees of the Organization. Compensation is also approved by the board and/or compensation committee annually. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents and audited financial statements available to the public upon request. |
| Form 990, Part XI, line 9: | Transfer to MaineHealth -874,152. |
| Form 990, Part XII, Line 2c: | The Organization was unable to issue audited financial statements for the short period ending December 31, 2020 in advance of the filing deadline for its final Form 990. The organization had administratively and legally dissolved as of December 31, 2020 and all assets and activities were transferred to MaineHealth on that date. Going forward the Organization's activities will be consolidated in the audited financial statements of MaineHealth. |
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