2023-04-14T12:33:25-05:00 2022-06-30 010494526 Baker Newman & Noyes 650 Elm Street Suite 302 Manchester NH 03101 990 2021-07-01 020512229 Mary and John Elliot Charitable Foundation MARY 6036638977 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 Michael Turilli CFO 6036638977 2023-03-20 1 Michael Turilli 999009999 Connor Smart P02285543 6036262200 2023-03-20 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z William G Baxter 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 27807424 0 X N/A X 2001 NH To support the immediate and ongoing resource needs of the Elliot Health System. 16 14 0 15 0 0 1708026 2806429 0 0 2051731 1823539 794334 932058 4554091 5562026 1632386 2857525 0 0 0 0 47500 89248 89248 848618 896711 2528504 3843484 2025587 1718542 30153591 28783798 40603 59756 30112988 28724042 The Mary and John Elliot Foundation's mission is to support the immediate and ongoing resource needs of the Elliot Health System. 0 0 3670668 2857525 955052 Support of the fundraising activities of The Elliot Hospital of the City of Manchester and its related tax exempt organizations. 3670668 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 14 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Michael Turilli 6036632033 1 Elliot Way Manchester NH 03103 William G Baxter President & CEO 2.00 48.00 X X 0 1048277 136855 Holly P Mintz MD Trustee 2.00 40.00 X 0 476192 43169 Louise G Forseze Trustee 1.00 0.00 X 0 0 0 Charles S Goodwin Trustee 1.00 0.00 X 0 0 0 Mark Hagopian Trustee 1.00 0.00 X 0 0 0 Keith Janca Trustee 1.00 0.00 X 0 0 0 Shilpi Mehrotra Trustee 1.00 0.00 X 0 0 0 Selma Naccach-Hoff Trustee 1.00 3.00 X 0 0 0 Richard Rawlings Trustee 1.00 0.00 X 0 0 0 Charles F Rolecek Trustee 1.00 2.00 X 0 0 0 Adrienne Rupp Trustee 1.00 0.00 X 0 0 0 Elliot Smith Trustee 1.00 0.00 X 0 0 0 Renee Walsh Trustee 1.00 0.00 X 0 0 0 James J Tenn Esq Chair 1.00 4.00 X X 0 0 0 Paul Hoff PhD Vice Chair (end 3/2022) 1.00 2.00 X X 0 0 0 David Bellman Vice Chair 1.00 0.00 X X 0 0 0 Kurt W Strandson Secretary 1.00 0.00 X X 0 0 0 Joseph Felkner VP/CFO, SolutionHealth (end 6/22) 2.00 48.00 X 0 730579 36679 Michael Turilli CFO (left 4/2021, returned 6/2022) 2.00 48.00 X 0 127815 8780 0 2382863 225483 0 0 1 0 Elliot Hospital of the City of Mancheste One Elliot Way Manchester NH 03103 Staff and operations 671228 1 237687 203602 2365140 7359 2806429 219092 219092 23792459 22188012 1604447 1604447 1604447 24955 237687 51917 -26962 -26962 9437 5469 3968 3968 Reimbursed expenses 561000 955052 955052 955052 5562026 955052 0 1800545 X 2857525 2857525 26091 26091 89248 89248 55602 55602 601980 601980 1875 1875 175396 175396 30327 30327 523 523 4917 4917 3843484 3670668 83568 89248 1682491 3599795 1920653 1433338 998 998 10496 10496 0 0 26409718 23674891 95379 44352 74776 30153591 28783798 11603 18024 29000 41732 40603 59756 X 13070224 12134644 17042764 16589398 30112988 28724042 30153591 28783798 1718542 -3107488 0 X X 0 1 X 1 1 1 X 5117551 10282698 10782742 1708026 2806429 30697446 5117551 10282698 10782742 1708026 2806429 30697446 8864132 21833314 160013 188036 181266 307277 219092 1055684 84151 9537 3027 96715 31849845 4734724 0.68550 0.71400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17042764 101732 -555098 16589398 16213454 311185 518125 17042764 11525711 4907277 -219534 16213454 4075399 7432589 17723 11525711 1918538 2219772 -62911 4075399 0.00000 0.00000 1.00000 0 0 10496 10496 0 0 X 262169 -3107488 57386 -3050102 3312271 55602 2194153 2249755 5562026 1651115 57386 57386 1593729 55602 2194153 2249755 3843484 Part V, Line 4: Endowment funds are used to further the missions of the Elliot Health System's not-for-profit entities. Part X, Line 2: Elliot Health System and all related entities, with the exception of Elliot Health System Holdings, Inc. and Subsidiaries, 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 System's tax positions and concluded the System 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 consolidated financial statements. Elliot Health System Holdings, Inc. believes that it has appropriate support for the income tax positions taken and to be taken on tax returns, and that their accruals for tax liabilities are adequate for all open tax years based on an assessment of many factors including experience and interpretations of tax laws applied to the facts of each matter. Elliot Health System Holdings, Inc. has concluded there are no significant uncertain tax positions requiring disclosure and there is no material liability for unrecognized tax benefits. Part XI, Line 2d - Other Adjustments: Fundraising and gaming expenses 57,386. Part XI, Line 4b - Other Adjustments: Reclassed grant expenses 1,977,471. Contributions received that were forwarded to related parties 216,682. Part XII, Line 2d - Other Adjustments: Fundraising and gaming expenses 57,386. Part XII, Line 4b - Other Adjustments: Reclassed grant expenses 1,977,471. Contributions received that were forwarded to related parties 216,682. X X X X X X X 1 Workforce Designs 146 Muchado Hill Alton NH 03809 Grant writing 0 0 89248 0 89248 NH Golf Tournaments 143124 122669 20455 6570 18501 1800 2497 Walks for Hope 62480 62480 3327 10114 1 57038 52538 4500 460 4049 4089 400 110 262642 237687 24955 7030 22550 5889 3727 12721 51917 -26962 Form 990, Schedule G, Part I, Professional Fundraiser During the year covered by this Form 990, Schedule G, the Foundation engaged Workforce Designs, a grants management and fundraising corporation, to provide professional fundraising services of behalf of the Elliot Health System. The Foundation paid Workforce Designs $40,000 of $60,000 in retainer fees during this tax year for their services. The Foundation paid the remaining $20,000 in retainer fees during the 2023 fiscal year (2022 tax year). Through the efforts of Workforce Designs, the Elliot Health System IT Department was awarded an FCC Grant in the amount of $984,953 for telehealth devices; the receipt of this grant obligated the System to compensate Workforce Designs an additional $49,248 in contingency fees. As 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, including costs related to professional fundraisers engaged by the Foundation. Additionally, as the Foundation does not itself receive the FCC Grant (the award was to the Health System, not the Foundation), nothing is reported on this Schedule G, Part I, Line 2b, Column (iv). The amount of the FCC Grant awarded to the System has been disclosed in this footnote for explanatory and transparency purposes. 1 The Elliot Hospital of the City of Manchester 1 Elliot Way Manchester NH 03101 020232673 501(c)(3) 2239376 0 Funds to support cancer services and general support VNA Home Health and Hospice Services 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020222241 501(c)(3) 339895 0 General support Amoskeag Health 145 Hollis Street Manchester NH 03101 020458174 501(c)(3) 50000 0 Funding to increase efficiencies in serving the health care needs for unisured and underinsured patients aged 65 and older. Waypoint 464 Chestnut Street Box 448 Manchester NH 03105 020222164 501(c)(3) 49700 0 Home visits to low income seniors to assess needs, coordinate benefits, develop care plans Easter Seals of New Hampshire 555 Auburn Street Manchester NH 03103 020272825 501(c)(3) 35000 0 Funding for home health training programs Future in Sight 25 Walker Street Concord NH 03301 020223606 501(c)(3) 33000 0 To provide services to adults and seniors with vision loss throughout the greater Manchester area. Boys and Girls Club of Greater Manchester 555 Union Street Manchester NH 03104 020226033 501(c)(3) 25000 0 General support and COVID-19 relief Catholic Charities New Hampshire 100 William Loeb Drive Unit 3 Manchester NH 03109 020222163 501(c)(3) 25000 0 To provide food, transport, and social interactions for low-income elderly and disabled people in the Greater Manchester area. St Joseph Community Services PO Box 910 Merrimack NH 03054 020335003 501(c)(3) 25000 0 Provide meals to current and incoming Meals on Wheels clients Elliot Professional Services Network Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 331003630 501(c)(3) 12853 0 General Support Families in Transition 122 Market Street Manchester NH 03101 020475414 501(c)(3) 10000 0 Food pantry and nutrition services. 11 0 Part I, Line 2: The Foundation's Pearl Manor Advisory Committee meets to review requests for grants, meet leaders of organizations requesting grant funding, and requires updates on the use of funds in many instances, both written and presentation. 0 1 0 0 0 0 0 0 0 William G Baxter President & CEO 0 694565 0 331973 0 21739 0 102231 0 34624 0 1185132 0 0 Joseph Felkner VP/CFO, SolutionHealth (end 6/22) 0 575555 0 101999 0 53025 0 14500 0 22179 0 767258 0 0 Holly P Mintz MD Trustee 0 393945 0 60672 0 21575 0 14500 0 28669 0 519361 0 0 Part I, Line 3 The President and CEO of Mary and John Elliot Charitable Foundation is compensated by a related organization, The Elliot Hospital of the City of Manchester. The Hospital uses the Compensation Committee of its Board of Trustees to retain 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 Hospital's Board of Trustees. The Compensation Committee retains minutes of its meetings. The Compensation Committee is comprised of Hospital 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. Part I, Line 4b 2021 contributions to William G. Baxter's 457(f) plan during the year totaled $87,731. 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 2021, 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 2021 calendar year. Form 990, Part VI, Section A, line 4 The Foundation amended its bylaws during the period covered by this tax return. The documents were updated to remove the requirement that the Vice-Chair of the Foundation's Board also be a member of and serve on the Board of the Foundation's parent-organization, the Elliot Health System. As of the effective date for this amendment (January, 2022) the Vice-Chair of the Foundation's Board may be independent of and unaffiliated with the Board of the Foundation's parent organization. Form 990, Part VI, Section A, line 6 Elliot Health System is the sole member of the reporting organization. Form 990, Part VI, Section A, line 7a Elliot Health System, the sole member of the reporting organization, has the right to ratify the election of all Board members of the Mary & John Elliot Charitable Foundation. The Foundation's Board of Trustees shall be comprised of not more than half and not less than 1/3 of present or former members of the Elliot Health System Board of Directors. Form 990, Part VI, Section A, line 7b The sole member, Elliot Health System, has the right to the following governance decisions: approval of Mary & John Elliot Charitable Foundation's annual budget; approval of Bylaws and Articles of Organization and amendments of same; approval of strategic plans. 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 annually to sign a conflict of interest form which requires reporting any potential conflict of interest arrangements with the organization. Form 990, Part VI, Section B, line 15 The Organization's officers and key employees are compensated by a related organization, The Elliot Hospital of the City of Manchester. The Hospital uses the Compensation Committee of its Board of Trustees to retain 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 Hospital's Board of Trustees. The Compensation Committee retains minutes of its meetings. The Compensation Committee is comprised of Hospital 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, line 11g Related organization shared payroll costs: Program service expenses 601,980. Management and general expenses 0. Fundraising expenses 0. Total expenses 601,980. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. 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 0 Elliot Hospital 1 Elliot Way Manchester NH 03103 020232673 Medical Services NH 501(c)(3) Line 3 Elliot Health System 0 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 0 Elliot Professional Services Network Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 331003630 Physician Services NH 501(c)(3) Line 10 Elliot Hospital 0 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 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 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 & Subs 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 VNA Personal Services Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020395295 Private Health and Homemaker Services NH 501(c)(3) Line 10 Elliot Health System 0 Elliot Common Trust Fund LLC 1 Elliot Way Manchester NH 03103 203653624 Investments NH Elliot Hospital Excluded -122543 18838204 0 0 0.12190 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 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0