2025-05-15T08:03:18-05:00 2024-06-30 010494526 Baker Newman & Noyes 650 Elm Street Suite 302 Manchester NH 03101 990 2023-07-01 020512229 Mary and John Elliot Charitable Foundation MARY 6036638977 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 Michael Turilli CFO 6036638977 2025-05-13 1 0 Connor Smart P02285543 6036262200 2025-05-13 2023 2025-03-06 01:10:19Z William G Baxter 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 5502306 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 1583166 1806415 0 0 618456 874839 1058011 1254275 3259633 3935529 1832962 361950 0 0 0 0 40000 3880 19173 1013827 966806 2886789 1332636 372844 2602893 30852100 34528097 55784 207287 30796316 34320810 The Mary and John Elliot Foundation's mission is to support the immediate and ongoing resource needs of the Elliot Health System. 0 0 1254410 361950 1156654 Support of the fundraising activities of The Elliot Hospital of the City of Manchester and its related tax exempt organizations. 1254410 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 30 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Michael Turilli 6036638977 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 Holly Mintz Trustee 1.00 40.00 X 0 526819 38083 William G Baxter President & CEO 1.00 46.00 X X 0 1787964 206206 Kelly Comeau Trustee (start 3/2024) 1.00 0.00 X 0 0 0 Louise Forseze Trustee 1.00 0.00 X 0 0 0 Jeff Guerette Trustee (start 3/2024) 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 2.00 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 Elliot Smith Trustee 1.00 0.00 X 0 0 0 Kurt Strandson Trustee 1.00 0.00 X 0 0 0 Renee Walsh Trustee (end 3/2024) 1.00 0.00 X 0 0 0 David Bellman Chair/Trustee 1.00 2.00 X X 0 0 0 Charles Goodwin Vice Chair/Trustee 1.00 3.00 X X 0 0 0 Adrienne Rupp Secretary/Trustee 1.00 0.00 X X 0 0 0 Kelli Rafferty Dir. Philanthropy/Community Benefit 40.00 0.00 X 0 201461 3817 Michael Turilli SVP/CFO, SolutionHealth 1.00 48.00 X 0 597609 110268 0 3113853 358374 0 0 1 0 Elliot Hospital of the City of Mancheste One Elliot Way Manchester NH 03103 Staff and operations 748172 1 110610 80046 1615759 83680 1806415 845716 845716 1370048 1340925 29123 29123 29123 321493 110610 225660 95833 95833 1980 192 1788 1788 Reimbursed expenses 561000 1156654 1156654 1156654 3935529 1156654 0 972460 X 361950 361950 19359 19359 3880 3880 39694 39694 748172 748172 15293 15293 45574 45574 28676 28676 65131 65131 4907 4907 1332636 1254410 59053 19173 4075882 4737427 1247476 1061513 998 10496 10496 0 0 25440053 28729157 87691 0 30852100 34528097 5099 3757 50685 36680 0 166850 55784 207287 X 13611129 14650080 17185187 19670730 30796316 34320810 30852100 34528097 X 2602893 2844423 -1922822 X X 0 1 X 1 1 1 X 10782742 1708026 2806429 1583166 1806415 18686778 10782742 1708026 2806429 1583166 1806415 18686778 4443085 14243693 181266 307277 219092 310019 845716 1863370 97621 97621 3027 3027 20650796 4942035 0.68970 0.63600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17185187 40216 2445327 19670730 16589398 64432 531357 17185187 17042764 101732 -555098 16589398 16213454 311185 518125 17042764 11525711 4907277 -219534 16213454 0.00000 0.00000 1.00000 0 0 10496 10496 0 0 Due to affiliates 166850 166850 X 5422104 2844423 225660 3070083 2352021 39694 1543814 1583508 3935529 1897610 663490 663490 1234120 39694 58822 98516 1332636 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. Part XI, Line 2d - Other Adjustments: Fundraising and gaming expenses 225,660. Part XI, Line 4b - Other Adjustments: Contributions received that were forwarded to related parties 58,822. Write-off of uncollectible pledges 11,561. Donations not included in books 1,473,431. Part XII, Line 2d - Other Adjustments: Fundraising and gaming expenses 225,660. Grants payments attributed to related organizations 437,830. Part XII, Line 4b - Other Adjustments: Contributions received that were forwarded to related parties 58,822. Gala 190163 31228 158935 13515 64157 1466 30897 25647 Golf Tournaments 115837 8857 106980 17516 14088 9799 192 12946 3 126103 70525 55578 5647 16437 141 3795 9417 432103 110610 321493 36678 94682 11406 34884 48010 225660 95833 1 The Elliot Hospital of the City of Manchester 1 Elliot Way Manchester NH 03101 020232673 501(c)(3) 303262 0 General Support. Elliot Professional Services Network Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 331003630 501(c)(3) 55221 0 General Support. 2 0 Part I, Line 2: During the year covered by this Form 990, the Foundation disbursed funds and charitable grants to other related organizations within the Elliot Health System, with the purpose of aiding these organizations in the fulfillment of their exempt mission to improve the health and wellbeing of their communities. These organizations share a common control relationship due to the nature of their organizing documents and share common board members and officers. 0 1 0 0 0 0 0 0 0 William G Baxter President & CEO 0 841445 0 234988 0 711531 0 168887 0 37319 0 1994170 0 652089 Michael Turilli SVP/CFO, SolutionHealth 0 491010 0 102300 0 4299 0 83285 0 26983 0 707877 0 0 Holly Mintz Trustee 0 416404 0 83600 0 26815 0 6735 0 31348 0 564902 0 0 Kelli Rafferty Dir. Philanthropy/Community Benefit 0 183394 0 17699 0 368 0 0 0 3817 0 205278 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 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 2023 calendar year as follows: - William G. Baxter: $162,287 - Michael Turilli: $80,692 These amounts have been reported within the named individuals' deferred compensation figures as shown on this Schedule J, Part II, Column C. Additionally, Mr. Baxter took taxable distributions from his 457(f) plan during the 2023 calendar year in the amount of $689,747. Such amounts have been included within "Other Compensation" as reported on this Schedule J, Part II, Column B(iii). Furthermore, as such distributions relate to and have been paid from previous tax year 457(f) plan deferrals, $652,089 of the 2023 taxable distributions have also been reported as Prior Compensation, as shown on this Schedule J, Part II, Column F. 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 2023, 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 2023 calendar year. X 2671 Cash/book value X 4 55013 Gift Date FMV X 7 10290 Cash/book value X 1 15706 Cash/book value 0 1 1 Part I, Line 32b: The Organization sells contributions of securities through the investment management group of its financial institution. All gifts of securities are sold as soon as administratively possible. Additionally, the Foundation may manage and coordinate non-standard contributions with the Elliot Hospital of the City of Manchester, for which most contributions and funding to the Foundation is predominantly intended. 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 748,172. Management and general expenses 0. Fundraising expenses 0. Total expenses 748,172. Form 990, Part XI, line 9: Write-off of uncollectible pledges -11,561. Donations received not included in books -1,473,431. Grants payments attributed to related organizations -437,830. 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 Home Health and Hospice Care 7 Executive Park Drive Merrimack NH 03054 237331452 Hospice Care 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 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 336532 20018839 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