Civic Intelligence

Pinewood Manor Inc.

990 • Fiscal year 2013 • EIN 01-0363879

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 04, 2014

Organization Profilewww.thepinescommunity.org
PO Box 7354Ocean Park, ME 04063-0354

(207) 934-2157

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.17x

Higher debt load relative to assets than 94% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

93rd percentile

3.43x

Higher debt load relative to revenue than 93% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

25th percentile

-6.3%

Higher net margin than 25% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

17th percentile

-6.5%

Faster asset growth than 17% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

45th percentile

1.8%

Faster revenue growth than 45% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$1,809,909

Down $124,979 (-6.5%) from 2012

Net Assets

Down

-$302,836

Down $38,809 (-15%) from 2012

Liabilities

Down

$2,112,745

Down $86,170 (-3.9%) from 2012

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin25th percentile

Revenue

Up

$616,205

Up $10,887 (+1.8%) from 2012

Expenses

Down

$655,014

Down $3,153 (-0.5%) from 2012

Net Income

Up

-$38,809

Up $14,040 (+27%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth17th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $2,470,036Liabilities 2010: $3,133,732Net Assets 2010: -$663,6962010Assets 2011: $2,034,911Liabilities 2011: $2,246,089Net Assets 2011: -$211,1782011Assets 2012: $1,934,888Liabilities 2012: $2,198,915Net Assets 2012: -$264,0272012Assets 2013: $1,809,909Liabilities 2013: $2,112,745Net Assets 2013: -$302,8362013Assets 2014: $1,696,410Liabilities 2014: $2,056,431Net Assets 2014: -$360,0212014Assets 2015: $1,589,822Liabilities 2015: $1,994,441Net Assets 2015: -$404,6192015Assets 2016: $1,535,607Liabilities 2016: $1,937,619Net Assets 2016: -$402,0122016Assets 2017: $1,484,979Liabilities 2017: $1,895,337Net Assets 2017: -$410,3582017Assets 2018: $1,727,912Liabilities 2018: $2,190,692Net Assets 2018: -$462,7802018Assets 2019: $3,957,263Liabilities 2019: $4,664,925Net Assets 2019: -$707,6622019Assets 2020: $3,308,902Liabilities 2020: $4,418,532Net Assets 2020: -$1,109,6302020Assets 2021: $2,926,219Liabilities 2021: $4,220,521Net Assets 2021: -$1,294,3022021Assets 2022: $2,796,093Liabilities 2022: $4,141,908Net Assets 2022: -$1,345,8152022Assets 2023: $2,736,786Liabilities 2023: $4,103,331Net Assets 2023: -$1,366,5452023Assets 2024: $2,779,653Liabilities 2024: $4,141,975Net Assets 2024: -$1,362,3222024

Highlighted filing

2013

Assets$1,809,909
Liabilities$2,112,745
Net Assets-$302,836
Open 2013 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $560,740Expenses 2010: $589,430Net Income 2010: -$28,6902010Expenses 2011: $704,0282011Revenue 2012: $605,318Expenses 2012: $658,167Net Income 2012: -$52,8492012Revenue 2013: $616,205Expenses 2013: $655,014Net Income 2013: -$38,8092013Revenue 2014: $629,594Expenses 2014: $686,779Net Income 2014: -$57,1852014Revenue 2015: $643,446Expenses 2015: $688,044Net Income 2015: -$44,5982015Revenue 2016: $641,662Expenses 2016: $639,055Net Income 2016: $2,6072016Revenue 2017: $622,689Expenses 2017: $631,035Net Income 2017: -$8,3462017Revenue 2018: $602,418Expenses 2018: $654,840Net Income 2018: -$52,4222018Revenue 2019: $641,175Expenses 2019: $886,057Net Income 2019: -$244,8822019Revenue 2020: $604,138Expenses 2020: $859,226Net Income 2020: -$255,0882020Revenue 2021: $658,013Expenses 2021: $842,685Net Income 2021: -$184,6722021Revenue 2022: $706,036Expenses 2022: $757,549Net Income 2022: -$51,5132022Revenue 2023: $824,132Expenses 2023: $844,862Net Income 2023: -$20,7302023Revenue 2024: $942,252Expenses 2024: $938,029Net Income 2024: $4,2232024

Highlighted filing

2013

Revenue$616,205
Expenses$655,014
Net Income-$38,809
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 4, 2014
Return Version
2013v3.0
Gross Receipts
$616,205
Mission and Program Overview

Mission

The mission of Pinewood Manor is to provide safe, affordable housing and to encourage maximum independence in a caring environment.

Owns and operates 50 units of low income housing under the Federal 202 program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,634,272$1,510,024▼ $124,248
Savings and Temporary Cash Investments$145,218$155,162▲ $9,944
Intangible Assets$124,478$120,091▼ $4,387
Accounts Receivable$8,429$2,357▼ $6,072
Cash and Non-Interest-Bearing Accounts$491$200▼ $291
Total Assets$1,934,888$1,809,909▼ $124,979
Other Assets Total$22,000$22,075▲ $75
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,144,023$2,070,576▼ $73,447
Accounts Payable and Accrued Expenses$36,709$24,140▼ $12,569
Other Liabilities$18,183$18,029▼ $154
Total Liabilities$2,198,915$2,112,745▼ $86,170
Net Assets / Fund Balance
Temporarily Rstr Net Assets$954,067$954,067→ $0
Unrestricted Net Assets$-1,218,094$-1,256,903▼ $38,809
Total Net Assets Fund Balance$-264,027$-302,836▼ $38,809
Total Liabilities and Net Assets / Fund Balance$1,934,888$1,809,909▼ $124,979

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,387,960$2,593,975$3,981,935
Other Land Buildings$10,088$95,801$105,889
Land$93,300-$93,300
Equipment$18,676$40,120$58,796

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$954,067---$954,067
2012$954,067---$954,067
2011-$954,067--$954,067
Compensation and Service Providers
Top Officer Pay38th percentile

Board Members and Trustees

NameTitle
Russ MacLeodChair/VP Property
Cyndi StrosahlLRPC/Chair
Bethany NicholsPresident
Frank AhearnDirector
Frank CostelloDirector
Kevin PorterDirector
Anthony PappasDirector/TABCOM Representative
Elisabeth HeroldExecutive Director
Heather DavisSecretary
Winthrop WinchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$615,958
Investment Income
$247
Other Revenue
$0
Change in Net Assets
$-38,809

Audited Revenue Reconciliation

Revenue per Audited Statements
$616,205
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$616,205
Total Revenue per Form 990
$616,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$511,192
Salaries, Compensation, and Employee Benefits$143,822
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$185,119--$185,119
Interest$123,561--$123,561
Other Salaries and Wages$102,626--$102,626
Occupancy$77,302--$77,302
Other Employee Benefits$33,015--$33,015
Fees for Services Management-$32,400-$32,400
Office Expenses$25,799--$25,799
Fees for Services Accounting-$21,359-$21,359
Fees for Services Other$19,352--$19,352
Insurance$14,415--$14,415
Payroll Taxes$8,181--$8,181
Other Expenses$7,846--$7,846
Travel$1,326--$1,326
Information Technology$1,308--$1,308
Advertising$745--$745
Conferences and Meetings$355--$355
Fees for Services Legal-$305-$305
Total Functional Expenses$600,950$54,064$0$655,014

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$655,014
Total Expenses per Audited Statements$655,014
Total Expenses per Form 990$655,014
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$18,029
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

“Pinewood Manor has no employees; all management functions and personnel are supplied by New England Baptist Council, which serves as a management agent to Pinewood Manor and is unrelated to Pinewood Manor under IRS Form 990 guidelines. New England Baptist Council is allocated two members on the Organization's board of directors. The New England Baptist Council is a 501(c)(3) organization.”

Form 990, Part VI, Section B, line 11

“The Executive Director and the management company review Pinewood Manor's draft Form 990 for consistency with the operating activities and the filings with HUD prior to the document's filing with the Internal Revenue Service. A copy is also supplied to each board member and they have an opportunity to provide feedback prior to its filing with the Internal Revenue Service.”

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 VII:

“The Organization's Executive Director is compensated through an unrelated management company. Per IRS instructions, this compensation is not required to be reported in Part VII of Form 990 or Schedule J. The Organization did not compensate any officer or director.”

Filing and Contact Details

Filer

EIN
01-0363879
Phone
2079342157

Signing Officer

Name
Winthrop A Winch
Title
Treasurer
Phone
2079342157
Signed
2014-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bethany Nichols
Formed
1981
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
12

Preparer

Preparer
Nicholas E Porto
Phone
2078792100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The audit process has not changed from the prior year.”

Financial Statement Notes

Part V, Line 4:

“The Organization uses its endowment funds to enable the continued operation of its assisted living facility for the elderly as per the guidelines established in the regulatory agreement for its Assisted Living Conversion Program.”

Part X, Line 2:

“The Company has received a determination letter from the Internal Revenue Service (IRS) stating that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code (the Code). Accordingly, no provision for income taxes has been included in the financial statements. The Company is also a publicly supported organization under Section 509(a) of the Code. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board, assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. The Company has evaluated the positions taken on its filed tax returns. The Company has concluded no uncertain income tax positions exist at December 31, 2013 and 2012. The Company's tax years after 2009 are open and subject to examination.”

Raw XML AppendixShowing 400 of 490 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Pinewood Manor (PWM) is a not for profit, 501(c)(3) corporation which provides 50 affordable, one bedroom apartments through its partnership with HUD (The Department of Housing and Urban Development) for persons over 62 years of age and for persons under 62 with a documented disability and who meet the financial qualifications.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02070576
IRS990/NetAssetsOrFundBalancesBOYAmt0-264027
IRS990/NetAssetsOrFundBalancesEOYAmt0-302836
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt077302
IRS990/OccupancyGrp/TotalAmt077302
IRS990/OfficeExpensesGrp/ProgramServicesAmt025799
IRS990/OfficeExpensesGrp/TotalAmt025799
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt022000
IRS990/OtherAssetsTotalGrp/EOYAmt022075
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt033015
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033015
IRS990/OtherExpensesGrp/Desc0Assisted Living
IRS990/OtherExpensesGrp/ProgramServicesAmt07846
IRS990/OtherExpensesGrp/TotalAmt07846
IRS990/OtherLiabilitiesGrp/BOYAmt018183
IRS990/OtherLiabilitiesGrp/EOYAmt018029
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0102626
IRS990/OtherSalariesAndWagesGrp/TotalAmt0102626
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt08181
IRS990/PayrollTaxesGrp/TotalAmt08181
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Bethany Nichols
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0Rental Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Miscellaneous Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0607339
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18619
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0607339
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18619
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0149
IRS990/PYOtherExpensesAmt0502053
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0605169
IRS990/PYRevenuesLessExpensesAmt0-52849
IRS990/PYSalariesCompEmpBnftPaidAmt0156114
IRS990/PYTotalExpensesAmt0658167
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0605318
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-38809
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0615958
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0145218
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0155162
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0247
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0149
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0359
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0740
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0721
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02216
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0615958
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0605169
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0603832
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0560000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0547787
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02932746
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0247
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0149
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0359
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0740
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0721
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02216
IRS990ScheduleA/InvestmentIncomeCYPct00.00080
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99920
IRS990ScheduleA/PublicSupportPY509Pct00.99880
IRS990ScheduleA/PublicSupportTotal509Amt02932746
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0615958
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0605169
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0603832
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0560000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0547787
IRS990ScheduleA/Total509Grp/TotalAmt02932746
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0616205
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0605318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0604191
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0560740
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0548508
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02934962
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt01387960
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02593975
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03981935
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0954067
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0954067
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0954067
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0954067
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0954067
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0954067
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt018676
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040120
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058796
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0655014
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt093300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt093300
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010088
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt095801
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0105889
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018029
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Tenant Security Deposits
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0616205
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization uses its endowment funds to enable the continued operation of its assisted living facility for the elderly as per the guidelines established in the regulatory agreement for its Assisted Living Conversion Program.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Company has received a determination letter from the Internal Revenue Service (IRS) stating that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code (the Code). Accordingly, no provision for income taxes has been included in the financial statements. The Company is also a publicly supported organization under Section 509(a) of the Code. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board, assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. The Company has evaluated the positions taken on its filed tax returns. The Company has concluded no uncertain income tax positions exist at December 31, 2013 and 2012. The Company's tax years after 2009 are open and subject to examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01510024
IRS990ScheduleD/TotalExpensesPerForm990Amt0655014
IRS990ScheduleD/TotalLiabilityAmt018029
IRS990ScheduleD/TotalRevenuePerForm990Amt0616205
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0616205
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0655014
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Pinewood Manor has no employees; all management functions and personnel are supplied by New England Baptist Council, which serves as a management agent to Pinewood Manor and is unrelated to Pinewood Manor under IRS Form 990 guidelines. New England Baptist Council is allocated two members on the Organization's board of directors. The New England Baptist Council is a 501(c)(3) organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Director and the management company review Pinewood Manor's draft Form 990 for consistency with the operating activities and the filings with HUD prior to the document's filing with the Internal Revenue Service. A copy is also supplied to each board member and they have an opportunity to provide feedback prior to its filing with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization's Executive Director is compensated through an unrelated management company. Per IRS instructions, this compensation is not required to be reported in Part VII of Form 990 or Schedule J. The Organization did not compensate any officer or director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The audit process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VII:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Oceanview Manor
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0010317602
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Low-Income Housing
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10PO Box 7354
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Ocean Park
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode0040630354
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,809,909
Liabilities
$2,112,745
Net assets
-$302,836
Revenue
$616,205
Expenses
$655,014
Net income
-$38,809
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.78$4.14$1.36$0.94$0.94$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.74$4.10$1.37$0.82$0.84$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.80$4.14$1.35$0.71$0.76$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.93$4.22$1.29$0.66$0.84$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.31$4.42$1.11$0.60$0.86$0.26
2019Detailed filing. Detailed filing data is available for this year.$3.96$4.66$0.71$0.64$0.89$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.73$2.19$0.46$0.60$0.65$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.48$1.90$0.41$0.62$0.63$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.54$1.94$0.40$0.64$0.64$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.59$1.99$0.40$0.64$0.69$0.04
2014Summary only. Only limited summary data is available for this year.$1.70$2.06$0.36$0.63$0.69$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.81$2.11$0.30$0.62$0.66$0.04
2012Summary only. Only limited summary data is available for this year.$1.93$2.20$0.26$0.61$0.66$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$2.25$0.21$0.70
2010Summary only. Only limited summary data is available for this year.$2.47$3.13$0.66$0.56$0.59$0.03