2026-05-05T14:58:35-05:00 2025-06-30 010494526 Baker Newman & Noyes 650 Elm Street Suite 302 Manchester NH 03101 990 2024-07-01 020232673 The Elliot Hospital of the City of Manchester ELLI 6036632033 1 Elliot Way Manchester NH 03103 Michael Turilli CFO 6036632033 2026-05-04 1 0 Connor Smart P02285543 6036262200 2026-05-04 2024 2025-03-06 01:10:19Z William G Baxter 1 Elliot Way Manchester NH 03103 845471021 0 X www.elliothospital.org X 1942 NH Hospital Services 22 17 3818 193 5387722 0 14788073 2134864 709334033 787602862 7842189 11238565 4719169 7253850 736683464 808230141 737125 1286116 0 0 256410883 289756047 0 0 0 392623749 404335831 649771757 695377994 86911707 112852147 706210829 835817581 288090789 352299787 418120040 483517794 The Elliot Hospital of the City of Manchester, a leader in healthcare, is dedicated to providing its community with excellent services offered with dignity, caring, and respect. 0 0 511918015 0 782229748 Medical services provided to tens of thousands of inpatients and outpatients, including free care and contributions to community programs. Additional information regarding the Hospital's medical services and community programs can be found on this Form 990, Schedule H. 1286116 1286116 0 The Hospital provides grants to various organizations to advance public health, wellness, and the quality of life of its community at large.Major contributions include grants and gifts to other community organizations, as well as scholarships and tuition assistance payments for individuals pursuing careers and education in healthcare services. 1437262 0 8068 Community benefits including educational programs, health screenings, health publications and other health information services, and cash and in-kind contributions to community agencies. 514641393 1 1 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 1 0 0 1 0 0 0 0 0 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 491 0 1 3818 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 22 17 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Michael Turilli 6036632033 1 Elliot Way Manchester NH 03103 Marina Feldman MD Trustee 1.00 43.00 X 0 832395 54190 William G Baxter President & CEO 41.00 8.00 X X 1394642 0 186453 Carl Fier MD Trustee 1.00 41.00 X 0 927149 43644 Todd Burdette MD Trustee 1.00 41.00 X 0 648254 43465 Joyia Fazelat MD Trustee 1.00 41.00 X 0 320785 44803 David Bellman Trustee 1.00 3.00 X 0 0 0 David Cuzzi Trustee 1.00 3.00 X 0 0 0 Richard Fisher Trustee 1.00 3.00 X 0 0 0 Charles Goodwin Trustee 1.00 3.00 X 0 0 0 Lara Hanlon MD Trustee 1.00 3.00 X 0 0 0 James C Hood Esq Trustee 1.00 3.00 X 0 0 0 Linda Lassonde Trustee 1.00 3.00 X 0 0 0 Andrew MacWilliam Trustee 1.00 3.00 X 0 0 0 Priscilla Marsicovetere Trustee 1.00 3.00 X 0 0 0 Selma Naccah-Hoff Trustee 1.00 3.00 X 0 0 0 Charles F Rolecek Trustee 1.00 3.00 X 0 0 0 Philip Taub Trustee 1.00 3.00 X 0 0 0 James J Tenn Jr Esq Immediate Past Chair/Trustee 1.00 3.00 X X 0 0 0 Loretta LC Brady PhD Chair/Trustee 1.00 3.00 X X 0 0 0 Robert Fremeau DMD Vice Chair/Trustee 1.00 3.00 X X 0 0 0 Eve Martel Treasurer/Trustee (start 2025) 1.00 3.00 X X 0 0 0 Karen Van Der Beken Secretary/Trustee 1.00 3.00 X X 0 0 0 Michael Turilli SVP/CFO, SolutionHealth 1.00 48.00 X 0 783833 123201 John E Friberg Esq Interim CEO, SolutionHealth 1.00 56.00 X 0 1072488 128369 Joseph T Curti Chief Operating Officer 40.00 0.00 X 696288 0 77020 Kevin Desrosiers MD CMO & EMG Acute Care Services 40.00 0.00 X 683403 0 83780 Martha Dodge Senior VP & CNE 40.00 0.00 X 493299 0 22507 Holly Mintz SVP, CMO, EMG 40.00 1.00 X 682623 0 72466 Shawn Stapp DO SVP, CMO, EMG Ambulatory Care 40.00 0.00 X 461902 0 48031 Bradley Kreick Former SH President & CEO 0.00 0.00 X 0 1960720 48561 4412157 6545624 976490 491 1 1 0 Amoskeag Anesthesia PLLC 1 Elliot Way Manchester NH 03103 Medical services 7817716 Eckman Construction Co Inc 84 Palomino Lane Bedford NH 03110 Construction 2773084 Calpine Energy Solutions LLC 717 Texas Avenue Suite 1000 Houston TX 77002 Evergy services 2110006 NH Oncology-Hemeatology 11 Kimball Drive Unit 125 Hooksett NH 03106 Medical services 1956509 Chris Nelson Contracting 767 Western Avenue PO Box 726 Henniker NH 03242 Construction 1443651 73 1941934 2262 190668 2134864 Patient services 621110 424805318 424805318 Laboratory services 621500 258795624 257077873 1717751 Pharmacy services 623000 66734404 64005235 2729169 Disproportionate share funding 722511 29120157 29120157 Hospital Auxiliary Services 621990 8147359 7229233 918126 787602862 8311671 8311671 7253850 0 7253850 7253850 22676 7231174 40167774 37238099 2781 2929675 -2781 2926894 2926894 808230141 782237816 5387722 18469739 X 840797 840797 445319 445319 1581095 1331680 249415 233241763 196448338 36793425 9883490 8324389 1559101 29678243 24996559 4681684 15371456 12946639 2424817 100247944 100247944 123598 123598 87150 87150 72186 72186 695695 695695 25912963 25656309 256654 301902 301902 1725778 938046 787732 6419222 6419222 28264977 15541114 12723863 476280 261876 214404 385424 211920 173504 5555619 2750224 2805395 19466847 9640896 9825951 13779550 7576499 6203051 Medical supplies 143339198 143339198 NH MET 33347563 33347563 Provision for bad debts 23504947 23504947 UBIT 411000 411000 217988 119858 98130 695377994 514641393 180736601 0 49945641 94121383 1210057 2483268 70899705 91599098 726714 697727 7905380 7855235 3239683 3841562 552720623 332928938 201573091 219791685 111658516 128208210 208270591 228751659 9023364 9297190 41758087 49170564 706210829 835817581 40318742 78313226 60753 56517 330602 1070550 130751563 164175561 12043068 11826609 104586061 96857324 288090789 352299787 X 399990535 463060132 18129505 20457662 418120040 483517794 706210829 835817581 X 112852147 28945657 -76400050 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 72186 77513 72186 77513 695305808 924482221 695377994 924559734 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 66003 62746 68750 77513 275012 250000 250000 250000 250000 1000000 1500000 18129505 190668 2482922 345433 20457662 16009330 1150 2119025 18129505 15493227 516103 16009330 17064868 -1571641 15493227 15212757 50000 1802111 17064868 0.00000 0.79980 0.20020 0 0 8657158 8657158 268596018 129793265 138802753 2023172 1470113 553059 244227338 201665560 42561778 29216937 29216937 219791685 Alternative investments 152189173 F Fixed income securities 76562486 F 228751659 Pension cash surrender value 1367850 Deposits 168542 Employee benefit plans 42998265 Due from affiliates 4290779 Malpractice insurance assets 345128 49170564 Accrued interest 1376997 Pension and retirement obligations 7867780 Amounts payable to third-party payors 23134281 Net due to related organizations 8787940 Operating lease liabilities 9365118 Self-insurance reserves and other liabilities 46325208 96857324 X 810730080 28945657 8612719 37558376 773171704 702534 34355903 35058437 808230141 679506872 9468974 9468974 670037898 702534 24637562 25340096 695377994 Part V, Line 4: Income from the endowment funds can be used for operating and capital expenditures. Part X, Line 2: Elliot Hospital, EPN and EPS are not-for-profit corporations as described in Section 501(c)(3) of the Internal Revenue Code, and are exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. Management evaluated the Hospital's tax positions and concluded the Hospital has maintained its tax-exempt status, does not have any significant unrelated business income and had taken no uncertain tax positions that require adjustment to the financial statements. Part XI, Line 2d - Other Adjustments: Reimbursement allocated to EHS Prof. and Gen. Liability Insurance Trust 6,478,424. Net periodic pension gain, net of service cost 2,071,367. Unrealized losses allocated to EHS Prof. and Gen Liability Insurance Trust 31,267. Realized losses allocated to EHS Prof. and Gen Liability Insurance Trust 31,661. Part XI, Line 4b - Other Adjustments: Provision for bad debts 23,504,947. Grants paid net of revenues in the Audited Financial Statements 721,615. Interest rate swap 631,685. Reserve for FEMA grant returns 9,086,656. Provision for state and federal taxes 411,000. Part XII, Line 2d - Other Adjustments: Expenses allocated to EHS Prof. and Gen. Liability Insurance Trust 9,458,385. Investment fees allocated to EHS Prof. and Gen. Liability Insurance Trust 10,589. Part XII, Line 4b - Other Adjustments: Provision for bad debts 23,504,947. Grants paid net of revenues in the Audited Financial Statements 721,615. Provision for UBIT 411,000. Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 Investments through Elliot Common Trust Fund 115000 North America - Canada and Mexico, but not the United States 0 0 Investments through Elliot Common Trust Fund 1288000 0 0 0 0 0 0 1403000 0 1403000 1 0 1 1 1 0 Schedule F, Part I, Line 3: The legal owner of Elliot Hospital's foreign investments is a related organization, Elliot Common Trust Fund. Since a portion of the total foreign investments are allocated to the Hospital's assets on the financial statements, those allocated investments have been disclosed on Schedule F, Part I, Line 3 of Elliot Hospital's Form 990. Schedule F, Part IV, Line 1: Through its standard investment activities, the Elliot Hospital of the City of Manchester may make transfers to foreign corporations for $100,000 or more during an applicable filing period as covered by its Form 990 tax filing. Accordingly, when such foreign transfers occur, the Hospital will timely and completely file Forms 926 with the IRS as part of its annual tax return preparation and submission procedures. Schedule F, Part IV, Line 3: The Elliot Hospital of the City of Manchester did not have an ownership interest in any foreign corporation that is greater than the 10% filing threshold. Accordingly, IRS Form(s) 5471 is not required to be filed. Schedule F, Part IV, Line 4: The Elliot Hospital of the City of Manchester meets the exception for tax-exempt organizations with respect to filing Form 8621. Accordingly, Form 8621 is not required to be filed for the Hospital. 1 1 1 X 250.000000000000 0 1 1 1 0 1 1 16586513 16586513 0.02470 143110918 69880057 73230861 0.10900 159697431 69880057 89817374 0.13370 9 2509 664900 8068 656832 0.00100 5 191 401176 401176 0.00060 4 4947576 4947576 0.00740 1 96742 96742 0.00010 10 2582 1233928 1233928 0.00180 29 5282 7344322 8068 7336254 0.01090 29 5282 167041753 69888125 97153628 0.14460 316467 316467 0.00050 10165 10165 0.00000 326632 326632 0.00050 0 13397820 0 207723344 358075227 -150351883 X 1 1 1 1 Elliot Hospital of City of Manchester 1 Elliot Way Manchester NH 03103 www.elliothospital.org 0018 X X X X Elliot Hospital of City of Manchester 1 0 0 1 X X X X X X X X X 22 1 1 1 1 X See Part V, Section C X See Part V, Section C X 1 22 1 See Part V, Section C 0 1 X 250.000000000000 X X X X X X 1 1 X X X 1 X See Part V, Section C X See Part V, Section C X See Part V, Section C X X X X X X 1 X 0 X X X X 1 X 0 0 Elliot Hospital of City of Manchester Part V, Section B, Line 5: The 2022 CHNA Report was developed by the City of Manchester Health Department, which serves as the chief strategist for health and wellness-related issues for the Greater Manchester Public Health Region. The Department conducts this assessment in partnership with Catholic Medical Center, Dartmouth Health, and Elliot Health System. This report was produced with funding and support from the three health systems. Technical assistance was provided by JSI Research and Training Institute (JSI) in Bow, New Hampshire, in the collection and summary of Key Informant Interviews and Resident Surveys to provide resident input on major issues facing the Greater Manchester Region. The City of Manchester Health Department also secured the consulting expertise of Michelle Graham for much of the content of the report, and Department Staff contributed time and resources to review this report prior to its finalization. In addition, JSI contributed to the design and production of this CHNA. 20 leaders and 204 residents provided their perspectives on health and wellness in Manchester as part of gathering community input for this CHNA. Elliot Hospital of City of Manchester Part V, Section B, Line 6a: The Hospital's CHNA was conducted with other hospital partners and facilities, including Catholic Medical Center of Manchester, NH, and Dartmouth Health. Elliot Hospital of City of Manchester Part V, Section B, Line 6b: The Hospital CHNA was conducted with organizations other than hospital facilities. Such additional partners included Manchester Proud, LAUNCH Manchester, Makin' It Happen, Health Care for the Homeless, The Mental Health Center of Greater Manchester, Families in Transition, Manchester Food Collaborative, Neighborworks, and Amoskeag Health Elliot Hospital of City of Manchester Part V, Section B, Line 11: Elliot Hospital uses the City of Manchester Community Health Assessment to determine and address the significant health needs impacting its community. As of the publication of the 2022 CHNA, Elliot Hospital is focusing its community health efforts towards addressing food insecurity (especially as impacts youth populations in Manchester as well as food insecure individuals who are also facing cancer) lead poisoning in children, workforce development (with a focus on high school student engagement), reading proficiency in Manchester, SUD and behavioral health needs of our community, and trauma prevention. Additionally, the Hospital has organized its efforts to focus on obesity, diabetes, and older adult health needs. The Hospital also acknowledges that access to affordable housing is another area of significant need in its community that impacts public health, and that is frequently cited in community health and wellness reports. However, while the Hospital may provide services and benefits that indirectly address this issue, the Hospital recognizes that other organizations are already working on and better equipped to address challenges in housing. Accordingly, the Hospital does not have an active focus on affordable housing needs. Schedule H, Part V, Section B, Line 7a & 7b: All the Hospital's Community Benefit Reports are available online at:https://www.elliothospital.org/about-us/community-engagement/community-benefits-reportingSpecifically, the 2022-2025 Greater Manchester Community Health Needs Assessment is available at the following web address:https://www.elliothospital.org/application/files/9516/8746/2883/Manchester-Community-Health-Needs-Assessment-2022.pdfThe Hospital's Implementation Plan is also available on the Hospital's website at: https://www.elliothospital.org/application/files/9717/0671/8234/2022_CHNA_Outcomes_Document_Final.pdfLastly, the Hospital's most recent Community Benefits Plan Report is available online at:https://www.elliothospital.org/application/files/2317/1829/4819/2023-elliot-health-system.pdf Schedule H, Part V, Section B, Line 13: Elliot Hospital's Financial Assistance Policy is available via the Hospital's website (www.elliothospital.org) Additionally free copies are available at hospital locations. Also, Patient Financial Advocates are available to assist in person or via telephone. The policy is for people who are underinsured, uninsured, or do not qualify for governmental assistance (Medicare or Medicaid), or who are otherwise unable to pay for medically necessary care and meet the criteria for financial assistance. Schedule H, Part V, Section B, Line 16a, 16b, & 16c: The Hospital's Plain Language Summary, as well as additional financial education resources for patients, can be accessed on the following page:https://www.elliothospital.org/patients-and-visitors/patient-information/billing-insurance-and-paymentsThe Complete Financial Assistance, Billing, and Collection Policy may also be found at:https://www.elliothospital.org/application/files/9317/3885/0379/EHS_Financial_Assistance_-_Feb_2025.pdfLastly, the Financial Assistance Application may also be found at:https://www.elliothospital.org/application/files/6716/8684/6557/Billing_Financial-Assistance-Appllication_Process_and_Form.pdf 48 1 - Elliot 1-Day Srgry CenterRivers Edge 185 Queen City Avenue Manchester NH 03101 Ambulatory Surgical Center 2 - Elliot Urgent Care At River's Edge 185 Queen City Avenue Manchester NH 03101 Non-Emergency Walk-In Care Center 3 - Elliot Hospital of Manchester NH 1050 Holt Ave Ste 5 175 Queen City Manchester NH 03109 LRDD Medical Gases/Prescription Devices, Home Care - Durable Medical 4 - Elliot Pharmacy At River's Edge 185 Queen City Avenue Manchester NH 03101 In-State Pharmacy 5 - Elliot Urgent Care Londonderry 40 Buttrick Road Londonderry NH 03053 Non-Emergency Walk-In Care Center 6 - Elliot Urgent Care at Bedford 25 Leavy Drive Bedford NH 03110 Non-Emergency Walk-In Care Center 7 - Elliot Stat LabCollection Station 40 Buttrick Road Londonderry NH 03053 Laboratory 8 - Elliot Pharmacy at Bedford 25 Leavy Drive Bedford NH 03110 In-State Pharmacy 9 - Elliot Coumadin Clinic 40 Buttrick 40 Buttrick Road Londonderry NH 03053 Laboratory 10 - Elliot Coumadin Clinic 138 Webster 138 Webster Street Manchester NH 03104 Laboratory 11 - Elliot Poc LabCollection Station145 145 Hollis Street Manchester NH 03101 Laboratory 12 - Elliot Coumadin Clinic 15 Freetown 15 Freetown Road 8 Raymond NH 03077 Laboratory 13 - Elliot Collection Station 185 Queen 185 Queen City Avenue Manchester NH 03101 Collecting Station 14 - Elliot One Day Srgry Center185 Queen 185 Queen City Avenue Manchester NH 03101 Laboratory 15 - Elliot One Day Surgery Center 185 Queen City Avenue Manchester NH 03101 Practitioner Office 16 - Elliot Collection Station 4 Elliot 4 Elliot Way Manchester NH 03103 Collecting Station 17 - Elliot Collect'n Stat'n190 Tarrytow 275 Mammoth Road Manchester NH 03103 Collecting Station 18 - Elliot Collection Station20 Chambers 20 Chambers Road Hooksett NH 03106 Collecting Station 19 - Elliot Urgent Care Lab185 Queen City 185 Queen City Avenue Manchester NH 03101 Laboratory 20 - Elliot Urgent Care Lab Bedford 25 Leavy Drive Bedford NH 03110 Laboratory 21 - Center Recovery Management Manchester 140 Tarrytown Road Manchester NH 03103 Specialty Care 22 - Doctors Park Lab 190 Tarrytown Road Manchester NH 03103 Specialty Care 23 - Elliot Behavorial Health Services 445 Cypress Street Manchester NH 03103 Specialty Care 24 - Elliot Breast Health Center 185 Queen City Avenue Manchester NH 03101 Specialty Care 25 - Elliot Cardiovascular Consultants 1 Elliot Way Manchester NH 03103 Specialty Care 26 - Elliot DevelopmentalBehavioral Ped's 275 Mammoth Road Manchester NH 03109 Specialty Care 27 - Elliot Gastroenterology 185 Queen City Avenue Manchester NH 03101 Specialty Care 28 - Elliot General Surgery 185 Queen City Avenue Manchester NH 03101 Specialty Care 29 - Elliot Maternal Fetal Medicine 4 Elliot Way Manchester NH 03103 Specialty Care 30 - Elliot Neurocognitive Services 445 Cypress Street Manchester NH 03103 Specialty Care 31 - Elliot Neurological Specialties 130 Tarrytown Road Manchester NH 03103 Specialty Care 32 - Elliot Neurology Associates 185 Queen City Avenue Manchester NH 03101 Specialty Care 33 - Elliot Oral Maxillofacial Surgery Center 1 Elliot Way Manchester NH 03103 Specialty Care 34 - Elliot Orthopaedic Surgical Specialists 185 Queen City Avenue Manchester NH 03101 Specialty Care 35 - Elliot Orthopaedics and Sports Medicine 20 Chambers Drive Hooksett NH 03106 Specialty Care 36 - Elliot Pain MgmtIntervention Spine Ctr 185 Queen City Avenue Manchester NH 03101 Specialty Care 37 - Elliot Palliative Care Services 445 Cypress Street Manchester NH 03103 Specialty Care 38 - Elliot Pediatric Audiology 275 Mammoth Road Manchester NH 03109 Specialty Care 39 - Elliot Pediatric Gastroenterology 275 Mammoth Road Manchester NH 03109 Specialty Care 40 - Elliot Pediatric Neurology 275 Mammoth Road Manchester NH 03109 Specialty Care 41 - Elliot Pediatric Surgery Associates 1 Elliot Way Manchester NH 03103 Specialty Care 42 - Elliot Pharmacy at Solinsky Center 1 Elliot Way Manchester NH 03103 Pharmacy 43 - Elliot Plastic & Reconstructive Surgery 185 Queen City Avenue Manchester NH 03101 Specialty Care 44 - Elliot Pulmonary Medicine Associates 185 Queen City Avenue Manchester NH 03101 Specialty Care 45 - Substance Use Disorder Services 300 Hanover Street Manchester NH 03104 Specialty Care 46 - The Center for WoundHyperbaric Med 185 Queen City Avenue Manchester NH 03104 Specialty Care 47 - Trauma and Acute Care Services (TRACS) 4 Elliot Way Manchester NH 03103 Specialty Care 48 - Home Med Equip Manchester & SNH 1050 Holt Avenue Manchester NH 03103 Specialty Care Part I, Line 7: Financial assistance and means tested costs used RCC derived from Medicare cost report; other benefits costs derived from actual costs and internal cost accounting system. Part I, Line 7, Column (f): The Bad Debt expense included on Form 990, Part IX, Line 25, Column (A), but subtracted for purposes of calculating the percentage in this column is $ 23,504,947. Form 990, Schedule H, Part I, Lines 3b/3c; and Part V, Lines 13a/13b: The Hospital is part of the SolutionHealth network. Financial assistance eligibility determinations shall be based on SolutionHealth's policy and an assessment of financial need. Patients and the community within SolutionHealth's service area will be informed of the Financial Assistance, Billing and Collection policy and the process for submitting an application by many methods and in many venues. Patients, or a patient's guarantor, have a responsibility to cooperate in applying for financial assistance by providing information and documentation on family size, income and assets. Patients who meet the following criteria and comply may be eligible for financial assistance:(1) Applicants for financial assistance must reside in the State of New Hampshire or the Massachusetts border towns of Dunstable, Pepperell, Townsend or Tyngsboro and must have exhausted all other sources of payment including insurance, public assistance, litigation, or third-party liability before any financial assistance shall be granted. A patient is typically not eligible for financial assistance until he or she has applied for and is determined to be ineligible for applicable federal and state governmental assistance programs. SolutionHealth will offer assistance to patients applying for public programs. SolutionHealth may decide, at its discretion, to process a financial assistance application without a determination of ineligibility by the federal or state governmental assistance program or commercial insurer provided an appropriate rationale is documented.(2) Financial assistance may also be provided to residents of areas not specified above if an emergency medical condition arises while in New Hampshire or the border towns specified above and requires immediate care.(3) Eligibility for financial assistance will be determined based on a combination of family income and assets. The Federal Poverty Guidelines in effect at the time of the determination will be used to determine a patient's eligibility for financial assistance. Financial assistance is a complete write-off of SolutionHealth charges for eligible services. Financial assistance is available to patients, or their guarantors, with annual family income at or below 250% of Federal Poverty Guidelines (FPG). Assets greater than $300,000 such as real estate, 401k, 403b, and savings will also be considered in determining eligibility on a case by case basis. In order to qualify for financial assistance, all other payment options must be exhausted, including private coverage, federal, state and local medical assistance programs, and other forms of assistance provided by third parties. Part II, Community Building Activities: For the fiscal year ending June 30,2025, Elliot Hospital provided $517,240.72 in community and program support to local organizations. These organizations included Foundations for Healthy Communities, Amoskeag Health, Easter Seals NH, ORIS/Fresh Start Farms, Catie's Closet and Manchester Proud to name a few.Elliot Hospital also provided an additional $167,962.61 in sponsorship/partnership support to community organizations such as Greater Manchester Boys and Girls Club, Families in Transition (FIT), Manchester Police Athletic League (MPAL), Alzheimer's Association, Waypoint, and Friends of Aine to name a few. Part III, Line 2: Bad debt expense is determined based on an historical lookback of bad debt activity. The historical percentages are then applied to accounts receivable. Patients that are true self pay (uninsured) are given an automatic 57% discount off charges, and this amount is reflected as Charity Care. Remaining self pay accounts follow our Credit and Collection policy where they receive 4 statements and after 120 days the accounts are transferred to Bad Debt. Part III, Line 3: Patients that are true self pay (uninsured) are given an automatic 59% discount off charges, and this amount is reflected as Charity Care. Remaining self pay accounts follow our Credit and Collection policy where they receive 4 statements and after 120 days the accounts are transferred to Bad Debt. The current Financial Assistance Policy allows for self pay patient balances that are in Bad Debt to be considered Charity Care. The accounts are transferred from the Bad Debt Agency to an Internal Agency for tracking purposes. Part III, Line 4: See Footnote 2 of the attached audited financial statements. Part III, Line 8: Allowable costs are determined using CMS methodology utilized in completing cost report; Medicare shortfall from Part III, Line 7 should be included in community benefits as costs are not fully reimbursed. Part III, Line 9b: Collections are not pursued on charity care patients. Collection agencies are supplied information that allows them to identify only those accounts upon which collection efforts should be pursued. Part VI, Line 2: In order to assess the health needs of the community on an ongoing basis, Elliot Health System partners closely with Catholic Medical Center, Dartmouth Health, Amoskeag Health, City of Manchester Public Health Department and other community organizations. As a member of the Manchester Health Advisory Committee, Manchester CoC for Homelessness, Manchester SUD Collaborative, Manchester Food Collaborative, Elliot Health System works collaboratively with the primary goal of assessing community needs and developing health improvement strategies for the City of Manchester, NH. The work for addressing CHNA priorities is coordinated under the discretion of the City of Manchester Public Health Department. The latest CHNA was released in Fall, 2022.In addition to the ongoing work completed related to the CHNA and various working groups in Manchester, Elliot also uses CHNA, Healthy People 2030, CHiP and other community data (example, overdose and SUD reports from AMR and SUD Collaborative). Other sources include US Census, Behavioral Risk Factor Survey and NH State agency publications and the Healthcare Advisory Board.The CHNA process will begin in January, 2025 for release of the new CHNA has not yet been released publicly, we anticipate this in early 2026. Part VI, Line 3: Elliot's Financial Assistance Policy is available via Elliot's website (www.elliothospital.org) or free copies are available at hospital locations. Also, Patient Financial Advocates are available to assist in person or via telephone. The policy is for people who are underinsured, uninsured, or do not qualify for governmental assistance (Medicare or Medicaid), or who are otherwise unable to pay for medically necessary care and meet the criteria for financial assistance. Part VI, Line 4: The 2022 Greater Manchester Community Health Needs Assessment focused on the City of Manchester, and the surrounding Greater Manchester Community. Greater Manchester includes both the Greater Manchester Public Health Region (Auburn, Bedford, Candia, Deerfield, Goffstown, Manchester, and New Boston), as well as the Hospital Service Area (Public Health Region Towns plus Londonderry). These eight communities are home to approximately 116,000 residents. The City of Manchester is not only home to over half of the Greater Manchester Community but it is the largest city in the State of New Hampshire.The population of the Greater Manchester Area is aging and becoming a more diverse population, with residents reflecting a variety of nationalities, languages, ethnic traditions, religious beliefs, and ideologies. New Hampshire has the second highest median age in the nation with 19% of the state population over the age of 65. Thirteen percent of the City of Manchester residents (over 14,000) are ages 65 or older. Part VI, Line 5: Elliot Hospital promotes the health of the Greater Manchester community through many ways including the following: - EH offers free health education and support group programs to the community. - EH provides financial support to local Federally Qualified Health Centers and other non-profit organizations in the community. Additionally, we provide partnership programs with community organizations like the Wellness On Wheels program which brought over 10 community agencies and non-profits together in underserved neighborhoods. - EH maintains an open medical staff. - EH management and staff participate on board of other nonprofits such as Waypoint, Easter Seals NH, and Mental Health Center of Greater Manchester as well as local and state public health committees. - EH continue to be a host partner and location for many community events including National Drug Take Back Day with the Manchester Police Department, DEA and Makin' It Happen and we are one of the largest sites for community blood drives with the American Red Cross and monthly blood drives on campus. - EH staff and providers attend community events and partner with local schools and organizations to provide awareness, screening and educational materials. - EH participate in community emergency response preparedness drills. - EH also focuses on our Implementation Strategies, which are developed from the key SoDH from the Community Health Needs Assessment. In FY25 there was also a Board Designated goal developed for CHNA program implementation focused on food insecurity and other community engagement opportunities. We have implemented food pantries at The Solinsky Center for Cancer Care at The Elliot and in our Diabetes and Weight Management programs. We have also implemented health equity assessments in primary care practices to assess SoDH needs of patients - Elliot leads a partnership with Boys and Girls Club of Manchester and ORIS/Fresh Start Farm for a farm share mobile market held in fall and spring in FY 25. - We have also partnered with Catie's Closet to expand access to clothing and personal care items in two Manchester Public Schools. - The impacts have been immediately transformational for students. Below are the outcomes of our collective support of Catie's Closet from this past academic year (September 2024 to June 2025). Manchester Central High School: - 576 students supported (enrollment is 1,100 students) - 6,139 total items of clothing and personal care items delivered to students. Beech Street School: - 405 students supported (enrollment is 469 students K-5) - 2,814 total items of clothing and personal care items delivered to students. Part VI, Line 6: EHS is the umbrella organization under which Elliot Hospital (EH), Elliot Physician Network (EPN), Elliot Professional Services (EPS), the Visiting Nurse Association of Manchester and Southern NH (VNA), and the Mary & John Elliot Charitable Foundation operate. Elliot Health System is a health care system that provides care to residents of southern NH serving a regional population of over 250,000 residents, making it one of the largest providers of comprehensive health care services in southern NH. Each of these organizations plays a critical role in the continuum of care EHS delivers to the community thus promoting health. The cornerstone of EHS is Elliot Hospital (EH), a 296-bed acute care facility located at the hospital's main campus. EH and the surrounding campus is home to Elliot Emergency and Trauma services which includes a dedicated pediatric emergency department and the ACS verified Level II Trauma Center, inpatient and outpatient behavioral health services, a Level III Newborn Intensive Care Unit, and the Solinsky Center for Cancer Care at the Elliot. Elliot Hospital also services the community through various ambulatory care centers located throughout the Greater Manchester area including the Towns of Bedford, Londonderry, and Hooksett. In addition, EH offers specialty services at 250,000 square foot ambulatory care center, The Elliot at River's Edge, which houses the Elliot Breast Health Center, Urgent Care, Wound Care, Pain Management, and Surgical Services. In addition, EH offers the community a dedicated senior center also located in the City of Manchester.EHS, through the Elliot Physician Network (EPN) and Elliot Professional Services (EPS), both not for profit physician groups, provide primary care and specialty care to the Greater Manchester area. Combined, EPN and EPS employ over 200 physicians as far north as Allenstown, east to Raymond, and south to Windham. The Elliot Physician Network has 17 primary care practices in the Greater Manchester area. EHS has a robust electronic medical record (EMR) linking all of the system providers with EH allowing the provider immediate access to all medical care that happened within EHS. The EMR is complete with the latest laboratory results, diagnostic images, and other test results that may affect care given in the local provider's office.EH and Affiliates (collectively EHS), work collaboratively and collectively (through the EMR) allowing EHS to serve the health care needs of people in the most efficient manner and has provided a platform for proactive plans for health management.On April 30, 2018 Elliot Health System became part of the new non-profit healthcare organization named SolutionHealth. This new non-profit healthcare entity is the combination of two New Hampshire non-profit health care organizations, Elliot Health System (EHS) and Southern New Hampshire Health System (SNHHS), combining together to protect the future sustainability of accessible, comprehensive, value-based clinical care. SolutionHealth is a regional healthcare system with a governing body with members from both EHS and SNHHS. This new organization services over 400,000 community members, is located in the two largest and most diverse cities in New Hampshire and employs over 700 physicians and advanced practice providers in New Hampshire. Part VI, Line 7, Reports Filed With States NH 1 Amoskeag Health 145 Hollis Street Manchester NH 03101 020458174 501(c)(3) 300000 0 Community benefit grant to improve health and wellness. Catie's Closet Inc 28 Loon Hill Road Dracut MA 01826 272531953 501(c)(3) 25000 0 Community benefit grant to improve health and wellness. Easter Seals New Hampshire 555 Auburn Street Manchester NH 03103 020272825 501(c)(3) 58332 0 Community benefit grant to improve health and wellness. Friends of Aine 226 Coolidge Avenue Manchester NH 03102 462714859 501(c)(3) 15000 0 Community benefit grant to improve health and wellness. Granite United Way 22 Concord Street Suite 4 Manchester NH 03101 026006033 501(c)(3) 26000 0 Community benefit grant to improve health and wellness. Greater Manchester Chamber of Commerce 54 Hanover Street Manchester NH 03101 020161920 501(c)(6) 14100 0 Community benefit grant to improve health and wellness. Manchester Police Athletic League 409 Beech Street Manchester NH 03103 020459470 501(c)(3) 6000 0 Community benefit grant to improve health and wellness. My Turn Inc 3927 Sierra Highway Suite 208 Acton CA 93510 352552156 501(c)(3) 8500 0 Community benefit grant to improve health and wellness. New Hampshire Food Bank 100 William Loeb Drive Unit 3 Manchester NH 03109 020222163 501(c)(3) 13500 0 Community benefit grant to improve health and wellness. Organization for Refugee & Immigrant Success 434 Lake Avenue Manchester NH 03103 760826598 501(c)(3) 22640 0 Community benefit grant to improve health and wellness. Queen City Bike Collective 35 Elm Street Manchester NH 03101 474147461 501(c)(3) 20000 0 Community benefit grant to improve health and wellness. Swimming with a Mission 1 Hardy Road 127 Bedford NH 03110 814476050 501(c)(3) 10000 0 Community benefit grant to improve health and wellness. 11 1 Tuition assistance and scholarships 100 445319 Part I, Line 2: Elliot Hospital maintains members on the board of directors for Amoskeag Health (formerly Manchester Community Health Center). Activities of this organization align with the Hospital's mission in the community and with the Hospital's Implementation Plan developed from its most recent CHNA. The Hospital may from time to time also grant funds to other recipients to support its community and to advance charitable causes; some such grants are below the Schedule I disclosure threshold of more than $5,000 during the year, and so are not required to be detailed on this Form 990 tax return. Additionally, the Hospital may partner with other community organizations and state agencies to offer scholarships and tuition assistance to individuals pursuing education or careers in healthcare services. The goal of these scholarships is to provide economic assistance to those in need while also bolstering healthcare systems and the available workforce of qualified care providers in the greater community. In every instance, funds granted by the Hospital are made to further community health or to advance programs, causes, and/or networks that contribute meaningfully to the Hospital's exempt mission. X X X X X 1 1 0 0 0 0 0 1 0 Bradley Kreick Former SH President & CEO 0 850730 0 467387 0 642603 0 47610 0 951 0 2009281 0 0 William G Baxter President & CEO 993664 0 376914 0 24064 0 144406 0 42047 0 1581095 0 0 0 John E Friberg Esq Interim CEO, SolutionHealth 0 568989 0 398120 0 105379 0 87501 0 40868 0 1200857 0 0 Carl Fier MD Trustee 0 924827 0 0 0 2322 0 6900 0 36744 0 970793 0 0 Michael Turilli SVP/CFO, SolutionHealth 0 568644 0 196136 0 19053 0 94056 0 29145 0 907034 0 0 Marina Feldman MD Trustee 0 779085 0 52500 0 810 0 6900 0 47290 0 886585 0 0 Joseph T Curti Chief Operating Officer 469767 0 201986 0 24535 0 36390 0 40630 0 773308 0 0 0 Kevin Desrosiers MD CMO & EMG Acute Care Services 520777 0 160982 0 1644 0 43333 0 40447 0 767183 0 0 0 Holly Mintz SVP, CMO, EMG 501158 0 153983 0 27482 0 41578 0 30888 0 755089 0 0 0 Todd Burdette MD Trustee 0 624012 0 0 0 24242 0 6900 0 36565 0 691719 0 0 Martha Dodge Senior VP & CNE 376915 0 114645 0 1739 0 6195 0 16312 0 515806 0 0 0 Shawn Stapp DO SVP, CMO, EMG Ambulatory Care 363213 0 74995 0 23694 0 6900 0 41131 0 509933 0 0 0 Joyia Fazelat MD Trustee 0 276562 0 20541 0 23682 0 5767 0 39036 0 365588 0 0 Part I, Lines 4a-b Schedule J, Line 4a, severance payments: During the 2024 calendar year, Bradley Kreick, the former CEO of SolutionHealth, received severance compensation of $640,906. These severance payments are included within the "Other Compensation" as reported on this Schedule J, Part II, Column B(iii), and were also included in Bradley Kreick's 2024 Form W-2, Box 5 wages. Schedule J, Line 4b, non-qualified retirement plans: The Elliot Health System and SolutionHealth, the parent-organization of the System, maintain 457(f) deferred compensation plans. The following individuals, each of whom qualify as either an officer, director, trustee, key employee, or highest compensated employee on this Form 990, Part VII, received contributions to their 457(f) deferred compensation plans during the 2024 calendar year as follows: - William G. Baxter: $137,506 - Michael Turilli: $87,155 - John E. Friberg, Esq.: $80,601 - Brad Kreick: $47,610 - Joseph T. Curti: $33,472 - Kevin Desroisers: $36,433 - Holly Mintz: $34,678 The above-listed payments have been included in the respective individuals' Deferred Compensation figures as reported on this Form 990, Schedule J, Part II, Column C. The System historically maintained a defined benefit pension plan for certain employees, the Elliot Health System Pension Plan (the Plan). Effective July 1, 2006, the Plan was amended to close the Plan to employees hired after June 30, 2006. Eligible employees hired prior to July 1, 2006 are grandfathered under the Plan and will continue to accrue benefits as long as they remain at a participating System entity and in an eligible status. The System's funding policy is to contribute amounts to the Plan sufficient to meet minimum funding requirements set forth in the Employee Retirement Income Security Act of 1974, plus such additional amounts as might be determined to be appropriate from time to time. The Plan is intended to constitute a plan described in Section 414(k) of the Internal Revenue Code, under which benefits derived from employer contributions are based on the separate account balances of participants in addition to the defined benefits under the Plan. In calendar year 2024, no officers or other employees of Elliot Hospital received defined contributions under the now-closed 414(K) plan. Additionally, there were no defined benefit accrual adjustments for any of the Organization's listed individuals for the 2024 calendar year. Part I, Line 7 The Organization has adopted an incentive pay program that provides designated management employees an opportunity to earn a designated percentage of salary based on the achievement of a number of critical Board Designated Goals. These goals are established annually by the management team with final approval by the independent Compensation Committee of the Board of Trustees with assistance from an independent national compensation consulting firm. The incentive award payments under the plan are considered by the compensation consultant and presented to and approved by the Compensation Committee of the Board of Trustees. A NH Health & Education Facilities Authority 020279866 6446148D4 2016-11-15 147020000 advance refund 2009 bonds; finance capital expenditures; pay issuance costs 0 0 0 B NH Health & Education Facilities Authority 020279866 2019-08-30 20500000 Lease equipment for the purpose of equipping projects 0 0 0 C NH Health & Education Facilities Authority 020279866 2024-12-31 40000000 Expansion of facilities and renovations 0 0 0 A 5370000 147020000 133100707 1560329 30000616 2018 1 1 1 1 B 2060023 20462431 37569 20500000 115 2020 0 0 1 1 C 40000000 329439 9943730 29726831 2024 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 0 Date Rebate Computation Performed Issuer Name: NH Health & Education Facilities Authority Date the Rebate Computation was Performed: 09/30/2020 Form 990, Part VI, Section A, line 6 Elliot Health System is the sole member of The Elliot Hospital of the City of Manchester. Form 990, Part VI, Section A, line 7a Elliot Hospital is governed by a Board of Trustees identical in composition to its sole member, Elliot Health System. Form 990, Part VI, Section B, line 11b The completed Form 990 is presented to the full Board prior to filing. Board members can review the draft and bring any questions forward for discussion prior to filing. Form 990, Part VI, Section B, line 12c Officers, directors, and key employees are required to sign a conflict of interest form annually, which reports any potential conflict of interest arrangements with the organization. Form 990, Part VI, Section B, line 15 The Compensation Committee of the Board of Trustees retains independent compensation consultants to evaluate the total compensation of the President and CEO and their executive direct reports. The consultants utilize independent market data reflecting comparable benchmarks from like organizations. Recommendations of the consultant, covering total compensation, are reviewed and approved by the Compensation Committee of the Board of Trustees. The Compensation Committee retains minutes of its meetings. The Compensation Committee is comprised of Board members who are independent and have no conflicts of interest. An independent consulting firm is also retained by the organization to review the compensation of the other officers and key employees. The consultants utilize independent market data reflecting comparable benchmarks from like organizations and this information is presented to the President and CEO for review and approval. Form 990, Part VI, Section C, line 19 Each of these documents is filed with the New Hampshire Secretary of State and is available upon request. Form 990, Part IX, Column D: The Mary and John Elliot Charitable Foundations performs all fundraising activities on behalf of The Elliot Hospital of the City of Manchester. All fundraising expenses are reported on the Foundation's separate Form 990. Form 990, Part XI, line 9: Pension liability adjustment 2,071,367. Net periodic pension gain, net of service cost -3,757,010. Net transfers to affiliates -64,849,038. FEMA grant reserves -9,086,656. Change in fair vaue of interest rate swap -631,685. Net assets released from restriction -147,028. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. Form 990, Parts VIII-XI: The consolidated audited financial statements for The Elliot Hospital of the City of Manchester and subsidiaries report various revenue, expense, asset, and net asset amounts for the Hospital inclusive of a related organization, Elliot Health System Professional & General Liability Trust (EIN: 01-6217452). All revenue, expense, and balance sheet items related to Elliot Health System Professional & General Liability Trust have been extracted from amounts reported for the Hospital on this Form 990 and all accompanying schedules. Elliot Health System Professional & General Liability Trust is a separate legal entity filing its own Form 990, and items related to it have been reported there. Elliot Health System 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020509911 Management NH 501(c)(3) Line 12b, II SolutionHealth 0 Elliot Health System Professional & General LIT 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 016217452 Insurance Trust NH 501(c)(3) Line 12a, I Elliot Hospital 1 Elliot Hospital Associates 1 Elliot Way Manchester NH 031033599 026006214 Auxiliary NH 501(c)(3) Line 12d, III-O N/A 0 Elliot Physician Network 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020509589 Physician Services NH 501(c)(3) Line 3 Elliot Hospital 1 Elliot Professional Services Network 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 331003630 Physician Services NH 501(c)(3) Line 10 Elliot Hospital 1 Foundation Medical Partners Inc 8 Prospect Street Nashua NH 03060 020456218 Physician Services NH 501(c)(3) Line 10 Southern New Hampshire Health System 0 Home Health and Hospice Care 7 Executive Park Drive Merrimack NH 03054 237331452 Home Care and Hospice NH 501(c)(3) Line 7 SolutionHealth 0 Legacy Trust of Southern New Hampshire Health Inc 8 Prospect Street Nashua NH 03060 844779887 Fundraising NH 501(c)(3) Line 7 Southern New Hampshire Health System 0 Mary and John Elliot Charitable Foundation 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020512229 Fundraising NH 501(c)(3) Line 7 Elliot Health System 0 SolutionHealth 360 Route 101 Unit 8 Manchester NH 03110 830741190 Supporting Organization NH 501(c)(3) Line 12a, I N/A 0 Southern New Hampshire Health System 8 Prospect Street Nashua NH 03060 020509221 Medical Services NH 501(c)(3) Line 12b, II SolutionHealth 0 Southern New Hampshire Medical Center 8 Prospect Street Nashua NH 03060 020483054 Medical Services NH 501(c)(3) Line 3 Southern New Hampshire Health System 0 The Surgery Center of Greater Nashua 10 Prospect Street Nashua NH 03060 461084049 Medical Services NH 501(c)(3) Line 3 Southern New Hampshire Health System 0 VNA Home Health and Hospice Services Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020222241 Home Care and Hospice NH 501(c)(3) Line 10 Elliot Health System 0 VNA of Manchester & Southern NH Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020395296 VNA Holding Company NH 501(c)(3) Line 12b, II Elliot Health System 0 Elliot Common Trust Fund LLC 1 Elliot Way Manchester NH 03103 203653624 Investments NH Elliot Hospital Excluded 3817371 132382740 0 0 0.80260 Elliot Health System Holdings & Subsidiaries 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020512224 Management NH N/A C 0 0 1 1 1 1 0 0 0 0 1 1 0 1 0 1 1 1 1 1 Elliot Professional Services Network Inc D 2207865 Cash Value Elliot Physician Network Inc D 1655708 Cash Value Elliot Professional Services Network Inc Q 5592317 Cash Value Elliot Physician Network Inc Q 3829802 Cash Value Elliot Professional Services Network Inc R 60470000 Cash Value Elliot Physician Network Inc R 9960000 Cash Value Elliot Common Trust Fund LLC R 50000 Cash Value Elliot Health System 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020509911 0 0 0 0 0 0 0 0 0 0 VNA of Manchester & Southern New Hampshire Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03101 020395296 0 2711 2711 1969694 1972405 248620 62155 0 0 0 The Elliot Hospital of the City of Manchester 1 Elliot Way Manchester NH 03103 020232673 X 0 72186 72186 695305808 695377994 1000000 250000 0 0 0 Elliot Professional Services Network 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 331003630 0 0 0 145624104 145624104 1000000 250000 0 0 0 Elliot Physician Network 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020509589 0 0 0 52721084 52721084 1000000 250000 0 0 0 Mary and John Elliot Charitable Foundation 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020512229 0 0 0 3747523 3747523 337376 84344 0 0 0 Elliot Health System Professional & General Liability Insurance Trust 1 Elliot Way Manchester NH 03101 016217452 0 0 0 9468974 9468974 623449 155862 0 0 0 VNA Home Health & Hospice Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03101 020222241 0 2616 2616 15645034 15647650 932383 233096 0 0 0