2024-05-07T15:58:24-05:00 2023-06-30 010494526 Baker Newman & Noyes 650 Elm Street Suite 302 Manchester NH 03101 990 2022-07-01 020512229 Mary and John Elliot Charitable Foundation MARY 6036638977 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 Michael Turilli CFO 6036638977 2024-04-16 1 Michael Turilli 999009999 0 Connor Smart P02285543 6036262200 2024-04-16 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z William G Baxter 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 6351625 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 2806429 1583166 0 0 1823539 618456 932058 1058011 5562026 3259633 2857525 1832962 0 0 0 0 89248 40000 40000 896711 1013827 3843484 2886789 1718542 372844 28783798 30852100 59756 55784 28724042 30796316 The Mary and John Elliot Foundation's mission is to support the immediate and ongoing resource needs of the Elliot Health System. 0 0 2776163 1832962 1159514 Support of the fundraising activities of The Elliot Hospital of the City of Manchester and its related tax exempt organizations. 2776163 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 1 0 0 0 0 1 0 0 0 1 12 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 Michael Turilli 6036638977 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 Holly Mintz Trustee 1.00 40.00 X 0 486656 37719 William G Baxter President & CEO 1.00 46.00 X X 0 1063301 182409 Louise Forseze 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 1.00 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 Renee Walsh Trustee 1.00 0.00 X 0 0 0 David Bellman Chair(eff 3/23)/Vice Chair(end 3/23) 1.00 2.00 X X 0 0 0 James J Tenn Esquire Chair/Trustee (end 3/2023) 1.00 2.00 X X 0 0 0 Charles Goodwin Vice Chair(start 3/23)/Trustee 1.00 3.00 X X 0 0 0 Adrienne Rupp Secretary/Trustee 1.00 0.00 X X 0 0 0 Kurt Strandson Secretary/Trustee (end 3/2023) 1.00 0.00 X X 0 0 0 Michael Turilli CFO 1.00 46.00 X 0 463240 29058 Kelli Rafferty Dir. Philanthropy/Community Benefit 40.00 0.00 X 0 179656 16054 Joseph Felkner Former SVP/CFO 0.00 0.00 X 0 958845 180437 0 3151698 445677 0 1 1 0 Elliot Hospital of the City of Mancheste One Elliot Way Manchester NH 03103 Staff and operations 743111 1 403254 215855 964057 52362 1583166 310019 310019 3235867 2927430 308437 308437 308437 54674 403254 161367 -106693 -106693 8385 3195 5190 5190 Reimbursed expenses 561000 1159514 1159514 1159514 3259633 1159514 0 516953 X 1832962 1832962 11750 11750 40000 40000 58876 58876 743111 743111 160670 160670 32424 32424 889 889 6107 6107 2886789 2776163 70626 40000 3599795 4075882 1433338 1247476 998 998 10496 10496 0 0 23674891 25440053 74776 87691 28783798 30852100 18024 5099 41732 50685 59756 55784 X 12134644 13611129 16589398 17185187 28724042 30796316 28783798 30852100 X 372844 1745599 -46169 X X 0 1 X 1 1 1 X 10282698 10782742 1708026 2806429 1583166 27163061 10282698 10782742 1708026 2806429 1583166 27163061 9113350 18049711 188036 181266 307277 219092 310019 1205690 9537 3027 12564 28381315 4858016 0.63600 0.68550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16589398 64432 531357 17185187 17042764 101732 -555098 16589398 16213454 311185 518125 17042764 11525711 4907277 -219534 16213454 4075399 7432589 17723 11525711 0.00000 0.00000 1.00000 0 0 10496 10496 0 0 X 3909623 1745599 164562 1910161 1999462 58876 1201295 1260171 3259633 1837349 164562 164562 1672787 58876 1155126 1214002 2886789 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 164,562. Part XI, Line 4b - Other Adjustments: Reclassed grant expenses 749,066. Contributions received that were forwarded to related parties 406,060. Write-off of uncollectible pledges 46,169. Part XII, Line 2d - Other Adjustments: Fundraising and gaming expenses 164,562. Part XII, Line 4b - Other Adjustments: Reclassed grant expenses 749,066. Contributions received that were forwarded to related parties 406,060. X X X X X X X 1 Workforce Designs 146 Muchado Hill Alton NH 03809 Grant writing 0 0 40000 -40000 40000 -40000 NH Gala 210778 176786 33992 2461 31493 630 61633 Golf Tournaments 146175 133135 13040 11237 21754 809 1420 2 100975 93333 7642 9775 6870 1845 7180 4260 457928 403254 54674 23473 60117 3284 7180 67313 161367 -106693 Form 990, Schedule G, Part I, Professional Fundraiser During the year covered by this Form 990, Schedule G, the Foundation compensated Workforce Designs, a grants management and fundraising corporation, $40,000 for professional fundraising services on behalf of the Elliot Health System and its affiliate organizations, predominantly the Elliot Hospital of the City of Manchester. A portion of these fees were for services contracted for and completed in a previous tax year; through the efforts of Workforce Designs, the Elliot Health System and its affiliates' IT Departments were awarded an FCC Grant, totaling $984,953, for telehealth devices. Most of these FCC Grant funds were received and expended by the close of the tax year ending June 30, 2022. In addition to these grants reported in previous tax years, Workforce Designs also helped the Elliot Health System and its affiliates receive a Department of Labor Nursing Workforce Grant during this year ending June 2023, which may provide funding for up to $3,000,000. 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, the Foundation did not itself receive the FCC Grant, or the DOL Nursing Grant (these awards were to the Health System, not the Foundation). Accordingly, no amount has reported on this Schedule G, Part I, Line 2b, Column (iv) either for this tax year or on prior tax year filings. The FCC Grant and Nursing Grant awarded to Elliot Health have been disclosed in this footnote for explanatory and transparency purposes, and to illustrate that, while the Foundation may not have retained direct revenues from Workforce Designs efforts, the Elliot Health System, and in particular the Elliot Hospital, overall did. 1 The Elliot Hospital of the City of Manchester 1 Elliot Way Manchester NH 03101 020232673 501(c)(3) 1106790 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) 362931 0 General support. Amoskeag Health 145 Hollis Street Manchester NH 03101 020458174 501(c)(3) 68332 0 Funding for 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) 50000 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. St Joseph Community Services PO Box 910 Merrimack NH 03054 020335003 501(c)(3) 35000 0 Provide meals to current and incoming Meals on Wheels clients. Boys and Girls Club of Greater Manchester 555 Union Street Manchester NH 03104 020226033 501(c)(3) 30000 0 General support and COVID-19 relief. Elliot Professional Services Network Inc 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 331003630 501(c)(3) 27756 0 General Support. The Caregivers (Catholic Charities) 700 East Industrial Park Drive Manchester NH 03109 020222163 501(c)(3) 25000 0 Food, transport, and social interactions for elderly, low-income, and the homebound. 9 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 801517 0 240000 0 21784 0 146657 0 35752 0 1245710 0 0 Joseph Felkner Former SVP/CFO 0 644355 0 143999 0 170491 0 167805 0 12632 0 1139282 0 155050 Holly Mintz Trustee 0 398840 0 63136 0 24680 0 9150 0 28569 0 524375 0 0 Michael Turilli CFO 0 459108 0 0 0 4132 0 0 0 29058 0 492298 0 0 Kelli Rafferty Dir. Philanthropy/Community Benefit 0 161294 0 18000 0 362 0 3222 0 12832 0 195710 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 Schedule J, Line 4b, Supplemental Non-Qualified Retirement Plans: The Elliot Health System and SolutionHealth, the parent-organization of the System, maintain 457(f) deferred compensation plans. William G. Baxter, President & CEO of the Elliot Health System, and Joseph Felkner, the Former SVP/CFO of SolutionHealth, each received contributions to their 457(f) deferred compensation plans during the 2022 calendar year. (As Mr. Felkner's term of service with SolutionHealth ended in a previous tax year, he has been deemed to be a "Former Officer" on this Form 990, Part VII, and Schedule J.) The contributions received by each individual to their respective 457(f) plan were as follows: William G. Baxter - $137,507; and Joseph Felkner - $164,925. These amounts have been reported within the named individuals' deferred compensation figures as shown on this Schedule J, Part II, Column C. Additionally, Mr. Felkner took taxable distributions from his 457(f) plan during the 2022 calendar year in the amount of $155,050. 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, the $155,050 2022 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 2022, 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 2022 calendar year. X 1727 Cash/book value X 4 43025 Gift Date FMV X 7 2980 Cash/book value X 9 1225 Cash/book value X Auction prizes 3 3405 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 743,111. Management and general expenses 0. Fundraising expenses 0. Total expenses 743,111. Form 990, Part XI, line 9: Write-off of uncollectible pledges -46,169. 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 835957 19747609 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