2025-10-30T15:01:32-05:00 2024-12-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2024-01-01 042104851 MI Nursing Restorative Center Inc MINU 9786856321 172 Lawrence Street Lawrence MA 01841 William Shaheen CPA Treasurer 9786856321 2025-10-20 1 0 Connor Smart P02285543 2078792100 2025-10-20 2024 2025-03-06 01:10:19Z Gerard Foley 172 Lawrence Street Lawrence MA 01841 23159236 0 X www.mihcs.org X 1875 MA Responding to the health, social and spiritual needs of well, sick, and frail elders. 9 8 307 8 0 0 138018 784386 19179136 20189376 -100319 525953 0 0 19216835 21499715 0 5626 0 0 11551430 15174105 0 0 0 9337589 7322528 20889019 22502259 -1672184 -1002544 52157254 54117416 2750010 2593802 49407244 51523614 X The mission of MI Nursing Restorative Center Inc. is to respond with compassionate care and dignity to the health, social and spiritual needs of well, sick, and frail elders. The Center also offers and extends supportive presence and programs to the families of residents. The quality of our services are achieved through embracing core values that include compassion, competence, and collaboration. 0 0 21041153 5626 20189376 The Center provides nursing and quality-of-life services the elderly in its community. In 2024, the Center provided eldercare through the operation of a 231 bed skilled nursing facility, where the Center provided skilled nursing care, rehabilitation services, dietary services, laundry and housekeeping services, and numerous social activities. 21041153 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 32 0 1 307 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X Fredericka Baker Controller 9786856321 172 Lawrence Street Lawrence MA 01841 Gerard Foley President & CEO 41.00 5.00 X X 211499 0 30035 Raisa T Carrasco-Velez Director 1.00 4.00 X 0 0 0 Rev John Delaney Director 1.00 4.00 X 0 0 0 Roger Desjardins Director 1.00 4.00 X 0 0 0 Deacon Eric Peabody Director 1.00 4.00 X 0 0 0 Sr Marcia Wiley Director 1.00 4.00 X 0 0 0 Deborah L Turiano MD Chair 1.00 4.00 X X 0 0 0 William Shaheen CPA Treasurer 1.00 4.00 X X 0 0 0 Samer Obeid Esq Secretary 1.00 4.00 X X 0 0 0 Delbert Downing Administrator 33.00 7.00 X 187923 0 28340 Patricia Shaw Director of Nursing 33.00 7.00 X 167364 0 15660 Jan Nova Mae Labao RN 40.00 0.00 X 171309 0 34326 Majarlina Sugayan RN 40.00 0.00 X 169470 0 21936 Shiela Salway RN 40.00 0.00 X 139544 0 24421 1047109 0 154718 8 0 1 0 Covenant Health Inc 40 Shattuck Road 317 Andover MA 01810 Management services 709915 Select Rehabilitation PO Box 71985 Chiacgo IL 60694 Rehabilitative services 685478 B4Health LLC 7900 Wisconsin Avenue Suite 400 Bethesda MD 20814 Nurse staffing 557569 Edgestone Staffing Inc 35 Summer Street Suite 103 Taunton MA 02780 Nurse staffing 218317 Progress Healthcare LLC 328 Broadway Lynn MA 01904 Nurse staffing 187619 7 20000 647500 116886 784386 Patient Services 623000 20189376 20189376 20189376 690144 690144 1495330 1659521 -164191 -164191 -164191 21499715 20189376 0 525953 X 5626 5626 241534 231590 9944 12714461 12162830 551631 149944 146112 3832 1051744 1024867 26877 1016422 990447 25975 709915 709915 39455 39455 3450 3450 2666572 2666572 40223 37345 2878 443235 411519 31716 9731 9035 696 392004 363954 28050 118 110 8 30453 28274 2179 678570 678570 207489 192642 14847 Drugs/medical supplies 816072 816072 Food and dining 638026 638026 Medicaid user fees 477523 477523 Provision for bad debts 34786 34786 134906 125253 9653 22502259 21041153 1461106 0 306323 362331 270035 525808 2152475 2186826 57709 57741 224092 486141 19394929 13022720 6521146 6372209 41774268 43403697 851206 722663 52157254 54117416 2001419 1833349 748591 760453 2750010 2593802 X 49344544 51458279 62700 65335 49407244 51523614 52157254 54117416 -1002544 3118914 0 X X 0 1 X 1 1 1 X 537927 20598 50903 138018 784386 1531832 17839538 15141513 17251630 19179136 20189376 89601193 18377465 15162111 17302533 19317154 20973762 91133025 0 0 0 91133025 905334 499422 711670 700789 690144 3507359 905334 499422 711670 700789 690144 3507359 9000 9000 19282799 15670533 18014203 20017943 21663906 94649384 0.96280 0.94640 0.03710 0.05350 X Schedule A, Part III, Line 12, Explanation of Other Income: Debt extinguishment - 2021 Amount: $ 9,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 1629 0 0 0 1629 0 Part II-B, Line 1: The Center was a member of LeadingAge Massachusetts, a healthcare association, in the year ended December 31, 2024. A portion of the dues paid to this association was available for lobbying expenditures on behalf of the Center and the other member organizations in furtherance of their exempt purposes. At the time of this return's filing, LeadingAge has not provided the Center with the exact amount of dues paid that was available for lobbying. Therefore, the Center is listing an estimate of the total amount of dues paid to LeadingAge in 2024 that may have been available for lobbying ($1,629). This has been provided for transparency purposes; the actual portion of the annual membership fees that were available for lobbying expenditures was likely less than the full amount paid. 62700 97655 95020 65335 7 86500 23807 62700 3261 17150 20404 7 212030 2505 211274 3261 5000 517488 310458 212030 0.00000 0.00000 1.00000 0 0 104779 104779 15237499 11468686 3768813 4052651 1554034 2498617 6372209 Investment in Covenant Health Investment Trust 43403697 F 43403697 Deferred FIN 47 expenses 490646 Professional liability loss reserve 95162 Resident funds liability 46043 Medicaid user fee obligations 128602 760453 X Part V, Line 4: The Organization's current endowment and restricted funds are to be used for property renovations and equipment upgrades. Part X, Line 2: Covenant and its member organizations are considered 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. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board, assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. The System has evaluated the position taken on its filed tax returns. The System has concluded no uncertain income tax positions exist at December 31, 2024. 1 Mary Immaculate Benevolent Fund 135 5626 Part I, Line 2: In furtherance of its mission to respond with compassionate care and dignity to the health, social and spiritual needs of well, sick, and frail elders, the MI Nursing Restorative Center may occasionally provide direct financial assistance to patients and residents in need who are experiencing economic, medical, or other hardships. These payments are intended to help residents cover basic living expenses, such as clothes, grooming, and other household expenditures that would otherwise present an undue burden for the residents to afford on their own. Relative to the Center's overall budget, such gifts represent a relatively nominal cost for the Organization, and these payments are only provided to residents and patients in need, based upon the Center's assessment of the recipient's financial and bodily health. The Center maintains separate accounts in its books and records to track these payments and to ensure that the gifts are only made when circumstances are appropriate and when funds are available. X X X X 0 0 0 0 0 0 0 1 0 Gerard Foley President & CEO 182213 0 23422 0 5864 0 4241 0 25794 0 241534 0 0 0 Delbert Downing Administrator 159292 0 25567 0 3064 0 4117 0 24223 0 216263 0 0 0 Jan Nova Mae Labao RN 171227 0 0 0 82 0 2619 0 31707 0 205635 0 0 0 Majarlina Sugayan RN 169195 0 200 0 75 0 2670 0 19266 0 191406 0 0 0 Patricia Shaw Director of Nursing 149150 0 15501 0 2713 0 4555 0 11105 0 183024 0 0 0 Shiela Salway RN 137917 0 1500 0 127 0 1896 0 22525 0 163965 0 0 0 Part I, Line 3 Any compensation paid to the trustees, directors, officers or key employees of the Organization is subject to the oversight and decisions of Covenant Health, a related tax-exempt organization. Every two-to-three years the Compensation Committee of the Covenant Health Board of Directors engages an external consultant to provide competitive market data from various survey sources, which is then used to develop recommendations for changes to the compensation program. Since 2003, the Compensation Committee has engaged a human resources consultant to conduct this analysis. Objectives of the analysis are to assess the compositeness of the total cash compensation levels of the senior leadership team, develop market based competitive salary ranges for all executive positions, and ensure that the annual incentive opportunities, if there are any, are competitive and reasonable. Part I, Line 7 The Organization may from time-to-time award incentive pay and performance-based compensation and bonuses, based upon agreed upon terms and conditions, review standards, and defined goals. Form 990, Part VI, Section A, line 6 Covenant Health Inc. is the sole corporate member of the Organization. Form 990, Part VI, Section A, line 7a As the sole corporate member of the Organization, Covenant Health, Inc. retains the ability to elect and remove the Organization's board of directors with or without cause. Form 990, Part VI, Section A, line 7b As the sole corporate member of the Organization, Covenant Health, Inc. has the following powers and rights over the Organization and its subsidiaries as outlined in the Organization's bylaws: 1. To approve any change in the written statements of philosophy and mission; 2. To amend and to repeal the organizing and governing documents; 3. To elect the Board of Directors or remove them with or without cause; 4. To appoint and remove the president; 5. To ratify the Board of Director's election of the Chair of the Board; 6. To approve all plans of merger, consolidation, reorganization, dissolution, or the sale, lease assignment, or transfer of substantially all of the assets, or the purchase or acquisition of an interest in any corporation, partnership, joint venture, or other entity; 7. To approve all long-range strategic plans before implementation; 8. To approve the acquisition, sale, or encumbrance of any real estate valued in excess of an amount set by the Member in writing; 9. To approve all capital budgets and non-budgeted expenses in excess of an amount set by the Member in writing; 10. To approve all debt in excess of limits set by the Member in writing; 11. To appoint the auditors; 12. To approve the sale, assignment, or transfer of any equity interest or membership interest in any subsidiary; 13. To approve any reclassification or other change of any capital stock or other equity security; and, 14. To approve the issuance of, or the creation of any obligation to issue, any equity security. Form 990, Part VI, Section B, line 11b The Form 990 is provided to the governing body for their review and approval prior to filing. Form 990, Part VI, Section B, line 12c This process is the responsibility of the Compliance Officer. A conflict of interest disclosure form is submitted to all leadership, board members, board committee members, employed physicians, medical directors and certain employees in key positions annually to be completed. Reminders are sent to all persons of interest to ensure that all conflict of interest disclosure forms are completed and collected. Form 990, Part VI, Section B, line 15 Any compensation paid to the trustees, directors, officers or key employees of the Organization is subject to the oversight and decisions of Covenant Health, a related tax-exempt organization. Every two-to-three years the Compensation Committee of the Covenant Health Board of Directors engages an external consultant to provide competitive market data from various survey sources, which is then used to develop recommendations for changes to the compensation program. Since 2003, the Compensation Committee has engaged a human resources consultant to conduct this analysis. Objectives of the analysis are to assess the compositeness of the total cash compensation levels of the senior leadership team, develop market based competitive salary ranges for all executive positions, and ensure that the annual incentive opportunities, if there are any, are competitive and reasonable. Form 990, Part VI, Section C, line 19 The Organization's Form 990, governing documents, conflict of interest policy, and financial statements are made available to the public upon request. The Organization's Form 990 is also made available on the website of its parent organization, Covenant Health, at the following web address: https://www.covenanthealth.net/financials Form 990, Part IX, line 11g Purchased medical and physician services: Program service expenses 1,901,213. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,901,213. Lab and pharmacy fees: Program service expenses 108,061. Management and general expenses 0. Fundraising expenses 0. Total expenses 108,061. Maintenance and other: Program service expenses 657,298. Management and general expenses 0. Fundraising expenses 0. Total expenses 657,298. Form 990, Part XII, Line 2c: The audit process has not changed from the previous year. Alternative Health Services 360 Broadway Bangor ME 04402 010422885 Home health and hospice ME 501(c)(3) Line 10 St Joseph Healthcare Foundation 0 Bangor Nursing and Rehabilitation Center 103 Texas Avenue Bangor ME 04401 010538534 Nursing home and restorative facility ME 501(c)(3) Line 10 Covenant Health Inc 0 CHS of Waltham Inc dba Maristhill Nursing & Rehab Center 66 Newton Street Waltham MA 02453 043333609 Nursing home and restorative facility MA 501(c)(3) Line 10 Covenant Health Inc 0 CHS of Worcester Inc dba St Mary Care Center 39 Queen Street Worchester MA 01610 043419625 Nursing home and restorative facility MA 501(c)(3) Line 10 Covenant Health Inc 0 Community Clinical Services PO Box 7291 Lewiston ME 04243 010409788 Physician practice ME 501(c)(3) Line 10 St Mary's Health System 0 Covenant Health Foundation Inc 40 Shattuck Road 317 Andover MA 01810 800199674 Charitable foundation MA 501(c)(3) Line 12a, I Covenant Health Inc 0 Covenant Health Investment Trust 40 Shattuck Road 317 Andover MA 01810 046835128 Investment trust MA 501(c)(3) Line 12a, I Covenant Health Inc 0 Covenant Health Inc 40 Shattuck Road 317 Andover MA 01810 222484505 Health care management and resource organization MA 501(c)(3) Line 10 N/A 0 Fanny Allen Corporation Inc 40 Shattuck Road 317 Andover MA 01810 222495808 Charitable foundation VT 501(c)(3) Line 12a, I Covenant Health Inc 0 Fanny Allen Holdings Inc 40 Shattuck Road 317 Andover MA 01810 030181052 Real estate holding company VT 501(c)(3) Line 12a, I Covenant Health Inc 0 Helping Hands of St Marguerite Inc 799 Concord Avenue Cambridge MA 02138 800199674 Private home-care health services MA 501(c)(3) Line 10 Covenant Health Inc 0 M & J Company 360 Broadway Bangor ME 04402 222480150 Lease holding company ME 501(c)(2) St Joseph Healthcare Foundation 0 Mary Immaculate Guild Inc 172 Lawrence Street Lawrence MA 01841 463073987 Supporting grants and donations MA 501(c)(3) Line 12a, I Covenant Health Inc 0 MI Adult Day Health Care Center Inc 189 Maple Street Lawrence MA 01841 042921888 Adult day care services MA 501(c)(3) Line 10 Covenant Health Inc 0 MI Management Inc 172 Lawrence Street Lawrence MA 01841 042857794 Assisted living services MA 501(c)(3) Line 12a, I Covenant Health Inc 0 MI Residential Community Inc 189 Maple Street Lawrence MA 01841 042647207 HUD low income housing MA 501(c)(3) Line 10 Covenant Health Inc 0 MI Transportation Inc 189 Maple Street Lawrence MA 01841 042921889 Elderly transportation services MA 501(c)(3) Line 10 Covenant Health Inc 0 Mount St Rita Health Centre 15 Sumner Brown Road Cumberland RI 02864 050342330 Nursing home RI 501(c)(3) Line 10 Covenant Health Inc 0 Neighborhood Housing Initiative PO Box 7291 Lewiston ME 04243 010539730 Affordable housing services ME 501(c)(3) Line 10 St Mary's Health System 0 Penacook Place Inc 150 Water Street Haverhill MA 01830 237090088 Nursing home MA 501(c)(3) Line 10 Covenant Health Inc 0 Souhegan Nursing Association 24 North River Road Milford NH 03055 020222795 Home health and hospice NH 501(c)(3) Line 10 St Joseph Hospital of Nashua NH Inc 0 St Joseph Ambulatory Care Inc 360 Broadway Bangor ME 04402 222480373 Physician practice ME 501(c)(3) Line 10 St Joseph Healthcare Foundation 0 St Andre Health Care 407 Pool Street Biddeford ME 04005 010342399 Nursing home and restorative facility ME 501(c)(3) Line 10 Covenant Health Inc 0 St Joseph Healthcare Foundation 360 Broadway Bangor ME 04402 222480149 Healthcare foundation ME 501(c)(3) Line 10 Covenant Health Inc 0 St Joseph Hospital 360 Broadway Bangor ME 04402 010212435 Hospital and health care facility ME 501(c)(3) Line 3 St Joseph Healthcare Foundation 0 St Joseph Manor Health Care 215 Thatcher Street Brockton MA 02302 042565937 Nursing home and restorative facility MA 501(c)(3) Line 10 Covenant Health Inc 0 St Joseph's Hospital of Nashua NH Inc 172 Kinsley Street Nashua NH 03061 020222215 Hospital and health care facility NH 501(c)(3) Line 3 Covenant Health Inc 0 St Mary's D'Youville Pavilion PO Box 7291 Lewiston ME 04243 010211558 Nursing home and restorative facility ME 501(c)(3) Line 10 St Mary's Health System 0 St Mary's Health System PO Box 7291 Lewiston ME 04243 222504349 Hospital and health care facility ME 501(c)(3) Line 12a, I Covenant Health Inc 0 St Mary's Regional Medical Center PO Box 7291 Lewiston ME 04243 010211551 Hospital and health care facility ME 501(c)(3) Line 3 St Mary's Health System 0 St Mary's Residences PO Box 7291 Lewiston ME 04243 222504356 Low income housing ME 501(c)(3) Line 10 St Mary's Health System 0 St Mary's Villa Nursing Home Inc 675 St Marys Villa Road Moscow PA 18444 232057177 Nursing home and restorative facility PA 501(c)(3) Line 10 Covenant Health Inc 0 The Surgicenter at St Joseph Hospital Inc 172 Kinsley Street Nashua NH 03061 020222215 Healthcare and surgery center NH 501(c)(3) Line 10 St Joseph Hospital of Nashua NH Inc 0 Youville Hospital and Rehabilitation Center Inc 1575 Cambridge Street Cambridge MA 02138 043239563 Hospital and health care facility MA 501(c)(3) Line 10 Youville Lifecare Inc 0 Youville House Inc 1573 Cambridge Street Cambridge MA 02138 043239593 Assisted living services MA 501(c)(3) Line 10 Youville Lifecare Inc 0 Youville Lifecare Inc 1575 Cambridge Street Cambridge MA 02138 042103582 Hospital and health care facility MA 501(c)(3) Line 10 Covenant Health Inc 0 Youville Place 10 Pelham Road Lexington MA 02421 043297834 Assisted living services MA 501(c)(3) Line 10 Covenant Health Inc 0 Campus Holding PO Box 7291 Lewiston ME 04240 010406049 Holding company ME N/A C 0 Covenant Health Insurance LTD PO Box 69 Grand Cayman CJ KY1-1102 043360127 Self-insurance company CJ N/A C 0 GNM Corporation 172 Kinsley Street Nashua NH 03060 020400550 Real estate holding company NH N/A C 0 SJ Physicians Services 172 Kinsley Street Nashua NH 03060 020522234 Physician practice NH N/A C 0 St Joseph Corporate Services Inc 172 Kinsley Street Nashua NH 03060 020405197 Holding company NH N/A C 0 Strauss Incorporated 360 Broadway Bangor ME 04402 010391369 Repairs and transcriptions ME N/A C 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0