2021-05-10T10:34:24-05:00 2020-06-30 010494526 BAKER NEWMAN & NOYES LLC 650 ELM STREET SUITE 302 MANCHESTER NH 03101 990 2019-07-01 020512229 Mary and John Elliot Charitable Foundation MARY 6036638977 1070 Holt Avenue Unit 1 No 2100 Manchester NH 03109 Joseph Felkner Current Executive VP & CFO 6036638977 2021-05-05 1 Nicholas E Porto P01310283 8002447444 2021-05-05 2019 2022-09-23 18:48:47Z William G Baxter 1070 Holt Avenue Unit 1 No 2100 Manchester NH 03109 12187806 0 X N/A X 2001 NH To support the immediate and ongoing resource needs of the Elliot Health System. 14 12 0 14 0 0 10282698 10782742 0 0 964469 475820 931520 804663 12178687 12063225 3409411 6235606 0 0 0 0 163033 32305 32305 1082704 817057 4655148 7084968 7523539 4978257 20587544 25180391 147032 69286 20440512 25111105 The Mary and John Elliot Foundation's mission is to support the immediate and ongoing resource needs of the Elliot Health System. 0 0 6887853 6235606 843561 Support of the fundraising activities of The Elliot Hospital of the City of Manchester and its related tax exempt organizations. 6887853 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 0 1 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 11 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Joseph Felkner 6036638977 360 Route 101 Unit 8 Bedford NH 03110 William G Baxter President & CEO 2.00 51.00 X X 0 809867 140398 Holly P Mintz MD Vice Chair 1.00 40.00 X X 0 449005 45726 Michael S Turilli Chief Financial Officer 2.00 48.00 X 0 366319 22547 Sidney Baines Trustee 1.00 0.00 X 0 0 0 Cathy Champagne Trustee 1.00 0.00 X 0 0 0 Louise G Forseze Trustee 1.00 0.00 X 0 0 0 Charles S Goodwin Trustee 1.00 0.00 X 0 0 0 Keith Janca Trustee (begin 9/19) 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 Truste (begin 3/20) 1.00 0.00 X 0 0 0 Kurt W Strandson 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 (end 4/20) 1.00 4.00 X X 0 0 0 David Bellman Secretary 1.00 0.00 X X 0 0 0 0 1625191 208671 0 0 1 0 Elliot Hospital of the City of Mancheste One Elliot Way Manchester NH 03103 Staff and Operations 507748 1 256093 342094 10184555 49545 10782742 181266 181266 324963 30409 294554 294554 294554 52105 256093 94030 -41925 -41925 3169 142 3027 3027 Reimbursed Expenses 561000 843561 843561 843561 12063225 843561 0 436922 6235606 6235606 3250 3250 32305 32305 111647 111647 556161 507748 48413 1500 1500 107871 107871 34860 34860 837 837 832 832 99 99 7084968 6887853 164810 32305 842729 1251356 1939192 2327278 49331 27194 10496 10496 99 0 16320192 20065458 1386398 1493964 49603 15141 20587544 25180391 21667 33786 45364 35500 80001 0 147032 69286 X 8914801 8897651 11525711 16213454 20440512 25111105 20587544 25180391 4978257 -307664 0 X X 0 1 X 1 0 X 1959427 1642060 5117551 10282698 10782742 29784478 1959427 1642060 5117551 10282698 10782742 29784478 7680561 22103917 142262 146288 160013 188036 181266 817865 84151 9537 3027 96715 30699058 4135064 0.72000 0.67390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11525711 4907277 -219534 16213454 4075399 7432589 17723 11525711 1918538 2219772 -62911 4075399 1363908 527394 27236 1918538 935396 391254 37258 1363908 0.00000 0.00000 1.00000 0 0 10496 10496 0 0 Alternative investments through Elliot Common Trust Fund 1493964 F 1493964 X 6221866 -307664 94172 -213492 6435358 111647 5516220 5627867 12063225 1551273 94172 94172 1457101 111647 5516220 5627867 7084968 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: The 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: Event Expenses Netted with Revenue on AFS 94,030. Gaming Expenses Netted with Revenue on AFS 142. Part XI, Line 4b - Other Adjustments: Reclassed Grant Expenses 5,248,612. Contributions Received that were Forwarded to Related Parties 267,608. Part XII, Line 2d - Other Adjustments: Event Expenses Netted with Revenue on AFS 94,030. Gaming Expenses Netted with Revenue on AFS 142. Part XII, Line 4b - Other Adjustments: Reclassed Grant Expenses 5,248,612. Contributions Received that were Forwarded to Related Parties 267,608. Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 Investments through Elliot Common Trust Fund 170000 0 0 0 0 0 0 170000 0 170000 0 0 1 1 0 0 Part III Accounting Method: Schedule F, Part I, Line 3: The legal owner of Mary and John Elliot Charitable Foundation's foreign investments is a related organization, Elliot Common Trust Fund. Since a portion of the total foreign investments are allocated to the Foundation's assets on the financial statements, those allocated investments have been disclosed on Schedule F, Part I, Line 3 of the Foundation's Form 990. Schedule F, Part IV, Line 3: The Mary and John Elliot Charitable Foundation 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 Mary and John Elliot Charitable Foundation meets the exception for tax-exempt organizations with respect to filing Form 8621. Accordingly, Form 8621 is not required to be filed for the Foundation. X X X X X X 1 Jeanine & Company 471 Lowell Street Manchester NH 03104 Consultant for Public Phase of Capital Campaign 0 0 32305 0 32305 NH Gala 200002 147897 52105 2500 30517 27913 4900 14712 Walks for Hope 90097 90097 13005 1 18099 18099 483 308198 256093 52105 2983 30517 27913 4900 27717 94030 -41925 Schedule G, Part II, Line 3 Due to COVID-19 safety protocols, the Mary and John Elliot Charitable Foundation was not able to hold all of its regularly scheduled fundraising events, and shifted other events to a virtual format. Because of these changes, all event revenue during the filing period was considered contributed income other than a portion of revenue raised by the annual gala, as reported in Schedule G, Part II. 1 Amoskeag Health 145 Hollis Street Manchester NH 03101 020458174 501(c)(3) 35000 Care coordination and management to reduce barriers for underinsured elder patients Catholic Charities New Hampshire 100 William Loeb Drive Unit 3 Manchester NH 03109 020222163 501(c)(3) 10000 Grow Manchester area clients served by The Caring Cupboard and The Caring Rides programs Easter Seals of New Hampshire 555 Auburn Street Manchester NH 03103 020272825 501(c)(3) 34786 Establish a support system for caregivers of those with FTD (dementia) Elliot Professional Services Network Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 331003630 501(c)(3) 24843 General Support Families in Transition 122 Market Street Manchester NH 03101 020475414 501(c)(3) 10000 Pilot program at senior housing to increase social engagement and connect to resources Future in Sight McGreal Sight Ctr 25 Walker Street Concord NH 03301 020223606 501(c)(3) 30000 Expansion of vision services and support of the Life with Vision Loss program Granite United Way 22 Concord Street Floor 2 Manchester NH 03101 026006033 501(c)(3) 25000 Grow the 2-1-1 service, a hotline that connects community members with necessary services New Hampshire Legal Assistance 117 North State Street Concord NH 03301 020300897 501(c)(3) 20000 Free legal aid to socially and economically disadvantaged seniors; policy advocacy St Joseph Community Services PO Box 910 Merrimack NH 03054 020335003 501(c)(3) 25000 Provide meals to current and incoming Meals on Wheels clients The Elliot Hospital of the City of Manchester 1 Elliot Way Manchester NH 03101 020232673 501(c)(3) 5592539 Elliot Regional Cancer Center Capital Campaign and General Support VNA Home Health and Hospice Services 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020222241 501(c)(3) 318669 General Support Waypoint 464 Chestnut Street Box 448 Manchester NH 03105 020222164 501(c)(3) 48600 Home visits to low income seniors to assess needs, coordinate benefits, develop care plans 12 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. For allocations of support to related organizations, additional monitoring is not deemed necessary. 0 1 0 0 0 0 0 0 0 William G Baxter President & CEO 0 532468 0 257163 0 20236 0 117694 0 22704 0 950265 0 0 Holly P Mintz MD Vice Chair 0 377132 0 55008 0 16865 0 27659 0 18067 0 494731 0 0 Michael S Turilli Chief Financial Officer 0 307613 0 58006 0 700 0 5600 0 16947 0 388866 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 a compensation committee, an independent compensation consultant, Forms 990 of other organizations, compensation studies, and approval by the Board or a compensation committee to establish the compensation for the President and CEO. Part I, Line 4b 2019 contributions to William G. Baxter's 457(f) plan during the year totaled $107,969. The System maintains 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 2019, no officers or other employees of Elliot Hospital received defined contributions under the now closed 414(k) plan. A defined benefit amount for Holly Mintz of $27,659, which includes the actuarial change in value for the year, is included in Schedule J, Part II, Column C and Form 990, Part VII-A, Column F as deferred compensation. X 4 2095 Fair market value X 3085 Fair market value X 5 3000 Fair market value X Event/Outing Passes 30 41365 Fair market 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. 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 compensation committee of the Board utilizes outside compensation consultants to evaluate the salaries for the CEO, CFO, and COO. The consultants utilize their internal data along with national and local benchmark data from the industry to develop salary levels. Recommendations of the consultant are reviewed by the compensation committee, who recommends compensation levels to the full Board for approval. An outside consulting firm is also used by the organization to review the compensation of the remainder of the Vice Presidents. Again, national and local benchmarks for salaries are consulted to determine salary levels for these positions. 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 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 VNA Community Services Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020396549 Nursing Services NH 501(c)(3) Line 7 Elliot 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 of Southern New Hampshire Foundation 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 223313877 Supporting Organization 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 N/A 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 0 1 0 0 0 0