2016-08-11T07:58:02-05:00 2015-09-30 135565207 KPMG LLP ONE FINANCIAL PLAZA 755 MAIN STREET HARTFORD CT 06103 990 2014-10-01 455235566 YALE-NEW HAVEN CARE CONTINUUM CORPORATION YALE 2036886088 789 HOWARD AVENUE NEW HAVEN CT 06519 VINCENT TAMMARO EXECUTIVE VP & CFO 2036886364 2016-08-05 0 MARY-EVELYN ANTONETTI P00431862 8602976085 2014 2016-12-15 16:53:06Z VINCENT TAMMARO 789 HOWARD AVE NEW HAVEN CT 06519 11879373 0 X N/A X 2012 CT MAINTAIN AND OPERATE A CHRONIC AND CONVALESCENT NURSING HOME. 3 0 187 80 0 0 0 0 11444768 11837910 0 0 45977 41463 11490745 11879373 0 0 0 0 9333111 9750365 0 0 0 3755569 3989926 13088680 13740291 -1597935 -1860918 8055148 6925424 11010222 11741416 -2955074 -4815992 X TO PROVIDE LONG-TERM CARE FOR THOSE UNABLE TO LIVE INDEPENDENTLY AND SHORT-TERM REHABILITATION FOR PATIENTS WHO HAVE EXPERIENCED ELECTIVE SURGERY, AN INJURY OR A TRAUMATIC MAJOR ILLNESS. 0 0 12528166 11837910 SEE SCHEDULE OTHE CORPORATION OPERATES A 120-BED SKILLED NURSING FACILITY THAT PROVIDES LONG-TERM CARE FOR THOSE UNABLE TO LIVE INDEPENDENTLY AND SHORT-TERM REHABILITATION FOR PATIENTS WHO HAVE EXPERIENCED ELECTIVE SURGERY, AN INJURY OR A TRAUMATIC MAJOR ILLNESS. DURING FY15 THE CORPORATION HAD 38,652 PATIENT DAYS AND PROVIDED VARIOUS SERVICES INCLUDING BUT NOT LIMITED TO RESPITE CARE FOR FAMILY MEMBERS AND CAREGIVERS WHO NEED A REST FROM THE DEMANDS OF PROVIDING CONTINUOUS CARE AT HOME; STROKE RECOVERY FOR VICTIMS OF STROKE WHO OFTEN REQUIRE EXTENDED REHABILITATION SERVICES IN ORDER TO ACHIEVE A LEVEL OF FUNCTIONALITY THAT ALLOWS THEM TO RETURN HOME; ORTHOPEDIC RECOVERY FOR PATIENTS WHO HAVE UNDERGONE BONE AND/OR JOINT SURGERY, INCLUDING INDIVIDUALIZED ONE-ON-ONE THERAPY WITH TRAINED STAFF, SEVEN DAYS A WEEK; AND QUICK ACCESS TO LABS, MEDICATIONS AND DIAGNOSTIC SERVICES (SUCH AS RADIOLOGICAL SERVICES). 12528166 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 187 1 0 0 0 0 0 0 0 0 0 0 X 3 0 1 0 0 0 1 1 1 1 0 0 0 0 1 1 1 1 1 0 0 0 X KEITH TANDLER 2036889642 789 HOWARD AVE NEW HAVEN CT 06519 THOMAS BALCEZAK SECRETARY 1.00 39.00 X X 0 740094 228135 GAYLE CAPOZZALO PRESIDENT 1.00 39.00 X X 0 1323928 37933 JAMES STATEN TREASURER 1.00 39.00 X X 0 1426952 418378 ROSANNA BARON NURSE 40.00 0.00 X 180009 0 9565 GRACITA DUMAPIT NURSE 40.00 0.00 X 142519 0 18398 MARILYN CASRILLO-MATIBUS NURSE 40.00 0.00 X 138628 0 13018 JOHN TARUTIS EXEC. DIRECTOR 40.00 0.00 X 267465 0 18611 CAROL WORK DIRECTOR OF ADMIN 40.00 0.00 X 116634 0 19168 845255 3490974 763206 14 0 1 0 0 NET PATIENT REVENUE 623000 11837910 11837910 11837910 18000 0 18000 18000 18000 OTHER ANCILLARY REVENUE 900099 23463 23463 23463 11879373 11837910 0 41463 7961610 7616452 345158 1214142 1161506 52636 574613 555209 19404 11345 11345 75435 75435 1156624 530464 626160 1989704 1944109 45595 420644 413283 7361 19864 19375 489 251892 225368 26524 64418 62400 2018 13740291 12528166 1212125 0 32790 46017 2935540 2020621 4834177 702334 4360055 4131843 701000 701000 25763 25943 8055148 6925424 835531 1062110 10174691 10679306 11010222 11741416 X -2955074 -4815992 -2955074 -4815992 8055148 6925424 -1860918 0 X 0 1 X 1 0 X 1580000 1580000 2864442 417197 2447245 389735 285137 104598 4131843 DUE TO YNHHSC 959937 DUE TO MCP 852061 THIRD PARTY PAYABLE-HSR 397062 OTHER MISC PAYABLES 22438 DUE TO YNHH- LT 8057836 OTHER LT LIABILITIES 389972 10679306 X 11879373 0 11879373 0 11879373 13740291 0 13740291 0 13740291 PART X, LINE 2: YALE-NEW HAVEN CARE CONTINUUM CORPORATION,"YNHCCC", "THE ENTITY", "THE ORGANIZATION", IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). U.S. GAAP REQUIRES YNHCCC TO EVALUATE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING YNHCCC'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE LIKELY THAN NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY BASED UPON THE TECHNICAL MERITS OF THE POSITION. YNHCCC RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THIS EVALUATION HAD NO IMPACT ON THE OPERATIONS OF YNHCCC AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2015. HOWEVER, MANAGEMENT'S CONCLUSION WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ON-GOING ANALYSES OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. 0 1 0 0 0 0 0 0 0 THOMAS BALCEZAK SECRETARY 0 524714 0 137205 0 78175 0 206085 0 22050 0 968229 0 119800 GAYLE CAPOZZALO PRESIDENT 0 796496 0 262924 0 264508 0 23100 0 14833 0 1361861 0 76266 JAMES STATEN TREASURER 0 966035 0 358590 0 102327 0 398673 0 19705 0 1845330 0 18139 ROSANNA BARON NURSE 162471 0 0 0 17538 0 2495 0 7070 0 189574 0 0 0 GRACITA DUMAPIT NURSE 133240 0 0 0 9279 0 2765 0 15633 0 160917 0 0 0 MARILYN CASRILLO-MATIBUS NURSE 136484 0 0 0 2144 0 1554 0 11464 0 151646 0 0 0 JOHN TARUTIS EXEC. DIRECTOR 196087 0 34272 0 37106 0 6542 0 12069 0 286076 0 2423 0 PART I, LINE 4B THE INDIVIDUALS LISTED BELOW ARE PARTICIPANTS IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THESE ACCRUALS ARE INCLUDED IN THE AMOUNTS REPORTED IN PART II, COLUMN C (DEFERRED COMPENSATION)AND REPRESENTS THE RELATED ENTITY'S AMOUNTS THAT HAVE NOT YET BEEN VESTED CONSISTENT WITH THE COMPENSATION REPORTING PER IRS: SEVERANCE NONQUALIFIED EQUITY-BASED JAMES M. STATEN - 241,123 - THOMAS J. BALCEZAK - 119,985 - THE INDIVIDUAL LISTED BELOW BECAME VESTED IN BENEFITS VALUED AT THE AMOUNT RESPECTIVELY REPORTED BELOW DURING THE REPORTING YEAR. INCLUDED IN SECTION II, COLUMN B (III) IS AMOUNT VESTED DURING THE 2014 CALENDAR YEAR THAT WAS RECOGNIZED AS TAXABLE EVENTS AND REPORTED IN THE INDIVIDUAL'S 2014 CALENDAR YEAR FORM W-2. SEVERANCE NONQUALIFIED EQUITY-BASED GAYLE CAPOZZALO - $ 171,683 - THE SUPPLEMENTAL RETIREMENT INCOME PLAN (SRIP) IS DESIGNED TO ENSURE THE PAYMENT OF A COMPETITIVE LEVEL OF RETIREMENT INCOME WHEN ADDED TO OTHER SOURCES OF RETIREMENT INCOME IN ORDER TO ATTRACT AND RETAIN KEY MANAGEMENT EMPLOYEES SERVING AS CORPORATE OFFICERS. THE PLAN PROVIDES SUPPLEMENTAL RETIREMENT INCOME THROUGH AN UNFUNDED, NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT UNDER SECTION 457(F) AND THROUGH A DEFERRED COMPENSATION PLAN UNDER SECTION 409A OF THE INTERNAL REVENUE CODE AND A MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES'S PLAN UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). FORM 990, PART VI, SECTION A, LINE 1 NUMBER OF INDEPENDENT VOTING MEMBERS OF THE GOVERNING BODY: THE ORGANIZATION'S BYLAWS REQUIRE THAT YALE-NEW HAVEN HOSPITAL, INC. ELECTS THE ORGANIZATION'S BOARD TRUSTEES. NONE OF THE ORGANIZATION'S VOTING MEMBERS ARE INDEPENDENT BECAUSE ALL ARE COMPENSATED AS OFFICERS OR EMPLOYEES OF THE ORGANIZATION OR A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS BETWEEN OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES: THE ORGANIZATION'S CURRENT OFFICERS AND/OR TRUSTEES SERVE AS OFFICERS AND/OR DIRECTORS OF TAXABLE AFFILIATES WITHIN THE ORGANIZATION'S CORPORATE SYSTEM OR JOINT VENTURES IN WHICH THE ORGANIZATION'S CORPORATE SYSTEM HAS AN OWNERSHIP INTEREST. THE INDIVIDUAL OFFICERS DO NOT HAVE PERSONAL FINANCIAL INTERESTS IN THE TAXABLE AFFILIATE AND SERVE ONLY AS A FUNCTION OF THEIR ROLES WITH THE ORGANIZATION OR WITHIN THE ORGANIZATION'S CORPORATE SYSTEM. FORM 990, PART VI, SECTION A, LINE 6 YALE-NEW HAVEN HOSPITAL IS THE ORGANIZATION'S SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER SHALL ELECT THE BOARD OF DIRECTORS, WHICH SHALL CONSIST OF NOT LESS THAN 3 DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER AND THE MEMBER'S SOLE MEMBER, YALE-NEW HAVEN HEALTH SERVICES CORPORATION, ARE REQUIRED TO APPROVE ANY MERGER, CONSOLIDATION OR DISSOLUTION OF THE ORGANIZATION OR ANY SUBSIDIARY OR AFFILIATE; AMENDMENT OR RESTATEMENT OF THE MISSION, CERTIFICATE OF INCORPORATION OR BYLAWS; ADOPTION OF OPERATING BUDGETS; ADOPTION OF CAPITAL BUDGETS; AGGREGATE OPERATING AND CAPITAL BUDGETS THAT EXCEED CERTAIN DOLLAR AMOUNTS; LONG TERM OR MATERIAL AGREEMENTS; RELATIONSHIPS OR AGREEMENTS FOR UNDERGRADUATE OR GRADUATE MEDICAL EDUCATION; APPOINTMENT OF AN INDEPENDENT AUDITOR AND INDEPENDENT COUNSEL EXCEPT IN CERTAIN CONFLICT SITUATIONS BETWEEN THE MEMBER AND THE ORGANIZATION; CREATION OR ACQUISITION OF ANY SUBSIDIARY OR AFFILIATE; CERTAIN MANAGEMENT CONTRACTS; MAJOR NEW PROGRAMS AND CLINICAL SERVICES; STRATEGIC PLANS; ADOPTION OF SAFETY AND QUALITY ASSURANCE POLICIES; ANY TRANSACTIONS WITH INTERESTED PERSONS. FORM 990, PART VI, SECTION A, LINE 8B THE GOVERNING BODY HAS NOT AUTHORIZED ANY COMMITTEES TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 TAX RETURN AND ATTACHED SCHEDULES WERE PREPARED BY EMPLOYEES OF THE SYSTEM TAX DEPARTMENT. THE RETURN IS INITIALLY REVIEWED BY THE EXECUTIVE DIRECTOR/DIRECTOR OF CORPORATE FINANCE. SUBSEQUENTLY IT IS SENT TO KPMG, LLP FOR THEIR INITIAL REVIEW. AFTER ALL COMMENTS FROM THE ABOVE GROUP ARE CLEARED, THE RETURN IS THEN REVIEWED BY A SENIOR OFFICER OF THE ENTITY AND A FINAL VERSION OF THE RETURN IS SENT BACK TO KPMG, LLP FOR FINAL REVIEW. PRIOR TO FILING, THE ORGANIZATION MADE AVAILABLE A COMPLETE COPY OF THE RETURN TO THE BOARD OF TRUSTEES OF THE ORGANIZATION'S SOLE MEMBER, YALE-NEW HAVEN HOSPITAL. A SECURE WEB PORTAL IS AVAILABLE TO ACCESS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C AS AN AFFILIATE OF YALE NEW HAVEN HEALTH SYSTEM, THE "SYSTEM", THE ORGANIZATION IS COVERED BY THE SYSTEM'S CONFLICTS OF INTEREST POLICY CC:R-7. THIS POLICY AND INDIVIDUAL ANNUAL DISCLOSURE FORM APPLIES TO A POOL OF EMPLOYEES, BOARD MEMBERS AND NON-BOARD MEMBERS SERVING ON BOARD COMMITTEES. THESE "COVERED INDIVIDUALS" ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT, UPON BEGINNING EMPLOYMENT OR OTHERWISE BECOMING A COVERED INDIVIDUAL AND ANNUALLY THEREAFTER. COVERED INDIVIDUALS ARE ALSO REQUIRED TO IMMEDIATELY REPORT MATERIAL CHANGES TO THEIR MOST RECENTLY COMPLETED DISCLOSURE STATEMENT. THESE DISCLOSURE STATEMENTS AND REPORTS ARE REVIEWED BY THE OFFICE OF PRIVACY AND CORPORATE COMPLIANCE AND/OR THE LEGAL & RISK SERVICES DEPARTMENT TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF A POTENTIAL CONFLICT ARISES, THE CEO WOULD CONSULT WITH THE BOARD CHAIRMAN AND THE LEGAL & RISK SERVICES DEPARTMENT AND TAKE ANY ACTIONS THAT SHE DEEMS REQUIRED OR APPROPRIATE TO MANAGE OR RESOLVE A POTENTIAL CONFLICT OF INTEREST. FOR EXAMPLE, A VOTING BOARD OR COMMITTEE MEMBER WOULD BE REQUIRED TO RECUSE HIMSELF OR HERSELF FROM VOTING ON MATTERS RELATED TO THE POTENTIAL CONFLICT AND THE POTENTIAL CONFLICT WOULD BE DISCLOSED TO OTHER VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE REPORTING ENTITY, ITSELF, DOES NOT DETERMINE COMPENSATION; HOWEVER, THE RELATED ORGANIZATIONS' PROCESSES DO INCLUDE THE STEPS DESCRIBED ON LINES 15A AND 15B. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF FORM 990, FORM 1023 (IF AVAILABLE) AND AUDITED FINANCIAL STATEMENTS ARE MAINTAINED IN THE SYSTEM TAX DEPARTMENT. OTHER CORPORATE GOVERNING DOCUMENTS ARE MAINTAINED BY THE LEGAL AND RISK SERVICES DEPARTMENT. THE CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION POLICY ARE AVAILABLE TO ALL EMPLOYEES ON THE CORPORATE INTERNAL WEBSITE. COPIES OF ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. YALE NEW HAVEN HEALTH SERVICES CORP 789 HOWARD AVE NEW HAVEN CT 06519 222529464 SYSTEM SUPPORT SERVICES CT 501C3 LINE 11A, I N/A 0 GREENWICH HEALTHCARE SERVICES INC 5 PERRYRIDGE RD GREENWICH CT 06830 222593399 SYSTEM SUPPORT SERVICES CT 501C3 LINE 11B, II YALE NEW HAVEN HEALTH SERVICES CORP 1 NORTHEAST MEDICAL GROUP INC 99 HAWLEY LANE STRATFORD CT 06614 061330992 HEALTHCARE SERVICES CT 501C3 LINE 9 YALE NEW HAVEN HEALTH SERVICES CORP 1 YALE-NEW HAVEN HOSPITAL 20 YORK ST NEW HAVEN CT 06504 060646652 HEALTHCARE SERVICES CT 501C3 LINE 3 YALE NEW HAVEN HEALTH SERVICES CORP 0 BRIDGEPORT HOSPITAL 267 GRANT STREET BRIDGEPORT CT 06610 060646554 HEALTHCARE SERVICES CT 501C3 LINE 3 YALE NEW HAVEN HEALTH SERVICES CORP 1 SOUTHERN CT HEALTH SYSTEM PROPERTIES INC 267 GRANT STREET BRIDGEPORT CT 06610 061297708 TITLE HOLDING CT 501C2 BRIDGEPORT HOSPITAL 1 BRIDGEPORT HOSPITAL AUXILIARY INC 267 GRANT STREET BRIDGEPORT CT 06610 066042500 SYSTEM SUPPORT SERVICES CT 501C3 LINE 11A, I BRIDGEPORT HOSPITAL 1 BRIDGEPORT HOSP FOUNDATION INC 267 GRANT STREET BRIDGEPORT CT 06610 222908698 SYSTEM SUPPORT SERVICES CT 501C3 LINE 7 BRIDGEPORT HOSPITAL 1 THE GREENWICH HOSPITAL ENDOWMENT FUND 5 PERRYRIDGE ROAD GREENWICH CT 06830 061526642 SYSTEM SUPPORT SERVICES CT 501C3 LINE 11B, II GREENWICH HEALTHCARE SERVICES INC 1 GREENWICH HOSPITAL 5 PERRYRIDGE ROAD GREENWICH CT 06830 060646659 HEALTHCARE SERVICES CT 501C3 LINE 3 GREENWICH HEALTHCARE SERVICES INC 1 PERRYRIDGE CORPORATION 5 PERRYRIDGE ROAD GREENWICH CT 06830 061207316 SYSTEM SUPPORT SERVICES CT 501C3 LINE 11B, II GREENWICH HEALTHCARE SERVICES INC 1 NORTHEAST MEDICAL GROUP PLLC 99 HAWLEY LANE STRATFORD CT 06614 352380180 HEALTHCARE SERVICES CT 501C3 LINE 11A, I NORTHEAST MEDICAL GROUP INC 1 CARITAS INSURANCE - TERMINATED 12312014 40 MAIN STREET SUITE 330 BURLINGTON VT 05401 330322238 INSURANCE VT 501C3 LINE 11A, I YALE-NEW HAVEN HOSPITAL 1 BRIDGEPORT HOSPITAL FRIENDS OF PEDIATRICS 120 COLUMBINE DRIVE TRUMBULL CT 06611 066048427 SYSTEM SUPPORT SERVICES CT 501C3 LINE 11A, I YALE-NEW HAVEN HOSPITAL 1 SHORELINE SURGERY CENTER LLC 60 TEMPLE STREET NEW HAVEN CT 06510 900110459 HEALTHCARE SERVICES CT N/A SSC II LLC 111 GOOSE LANE GUILFORD CT 06437 261709382 HEALTHCARE SERVICES CT N/A ORTHOPAEDIC & NEUROSURGERY CENTER OF GREENWICHLLC 55 HOLLY HILL LANE GREENWICH CT 06830 273411797 HEALTHCARE SERVICES CT N/A TOTAL HEALTH CONNETICUT LLC 789 HOWARD AVENUE NEW HAVEN CT 06519 474070024 HEALTHCARE SERVICES CT N/A YORK ENTERPRISES INC 50 YORK STREET NEW HAVEN CT 06511 061110937 TITLE HOLDING CT N/A C 1 YALE-NEW HAVEN AMBULATORY SERVICE CORP 40 TEMPLE STREET NEW HAVEN CT 06510 061398526 HEALTHCARE SERVICES CT N/A C 1 YNHH- MSO INC 789 HOWARD AVENUE NEW HAVEN CT 06519 061467717 MANAGEMENT SERVICES CT N/A C 1 MEDICAL CENTER REALTY INC 50 YORK STREET NEW HAVEN CT 06511 061110858 RENTAL CT N/A C 1 MEDICAL CENTER PHARMACY INC 50 YORK STREET NEW HAVEN CT 06511 061087673 PHARMACY CT N/A C 1 GREENWICH HEALTH SERVICES INC - TERMINATED 6302015 5 PERRYRIDGE LANE GREENWICH CT 06830 061233643 HEALTHCARE SERVICES CT N/A C 1 GREENWICH FERTILITY & IVF CENTER 5 PERRYRIDGE LANE GREENWICH CT 06830 300145464 HEALTHCARE SERVICES CT N/A C 1 GREENWICH OCCUPATIONAL HEALTH SERVICES OF NY PC 5 PERRYRIDGE ROAD GREENWICH CT 06830 061540101 HEALTHCARE SERVICES NY N/A C 1 YNHH-PHYSICIANS CORP 789 HOWARD AVE NEW HAVEN CT 06519 061202305 ADMINISTRATIVE SERVICES CT N/A C 1 GREENWICH OCCUPATIONAL HEALTH SERVICES OF NJ PC 5 PERRYRIDGE LANE GREENWICH CT 06830 453833883 HEALTHCARE SERVICES NJ N/A C 1 LUKAN INDEMNITY COMPANY LTD - TERMINATED 3312015 VALLIS BLDG 58 PAR LA VILLE RD HAMILTON BD 981072793 INSURANCE BD N/A C 1 PRIMARYNET OF CONNECTICUT 789 HOWARD AVE NEW HAVEN CT 06519 061463534 HEALTHCARE SERVICES CT N/A C 1 CENTURY FINANCIAL SERVICES INC 23 MAIDEN LANE NORTH HAVEN CT 06473 061110797 DEBT COLLECTION CT N/A C 1 CENTURY MANAGEMENT SERVICES INC 23 MAIDEN LANE NORTH HAVEN CT 06473 061303173 RECEIVABLE MANAGEMENT CT N/A C 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 YALE NEW HAVEN HEALTH SERVICES CORP M 169822 COMPARABLE MARKET VALUE MEDICAL CENTER PHARMACY H 850472 COMPARABLE MARKET VALUE YALE-NEW HAVEN HOSPITAL M 165374 COMPARABLE MARKET VALUE YALE-NEW HAVEN HOSPITAL P 23730 CASH