2026-08-14T11:51:50-05:00 2025-09-30 010494526 Baker Newman & Noyes 280 Fore Street Suite 500 Portland ME 04101 990 2024-10-01 020519436 Alliance Ambulatory Services ALLI 6036683545 153 Ash Street Manchester NH 03104 Sidi Cuko Catholic Healthcare Trust Pres./CEO 6036683545 2026-08-14 1 0 Connor Smart P02285543 2078792100 2026-08-14 2024 2025-03-06 01:10:19Z X Sidi Cuko 153 Ash Street Manchester NH 03104 3488112 0 0928 X https://catholicmc.com/ X 2000 NH To promote and generate healthcare programs for greater Manchester, NH. X 5 5 0 12 0 0 0 0 2729701 3487096 844 -6216410 0 0 2730545 -2729314 0 0 0 0 0 0 0 0 0 0 0 0 0 2730545 -2729314 6227982 0 0 0 6227982 0 X To create and promote healthcare programs in the Manchester, New Hampshire community. 0 1 0 0 3487096 Revenue from partnership interest in Bedford Ambulatory Surgical Center, LLC and Alliance Urgent Care Services, LLC.As of the end of this tax year, the Organization has ceased all activities, transferred all of its assets, and has plans to soon dissolve with the State of New Hampshire. Please refer to Schedules N and O for additional information. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 1 1 NH X The Organization 6036683545 153 Ash Street Manchester NH 03104 Alexander Walker Jr Esq President & CEO (end 4/25) 1.00 44.00 X X 0 737266 347372 Patricia Furey Director/Med Staff Pres. (end 1/25) 1.00 42.00 X 0 532423 54967 Robert Capodilupo MD Int. Trustee/Exec Med Dir.(end 1/25) 1.00 44.00 X 0 748330 46483 William Furlong Director (end 1/2025) 1.00 2.00 X 0 0 0 Robert Gossett Director 1.00 5.00 X 0 0 0 Roger Jean Director 1.00 5.00 X 0 0 0 Kristy Merrill Director (end 1/2025) 1.00 2.00 X 0 0 0 John J Munoz MD Director (end 1/2025) 1.00 2.00 X 0 0 0 Grace Tung Director (end 1/2025) 1.00 2.00 X 0 0 0 Timothy Riley Chair (end 1/2025) 1.00 4.00 X X 0 0 0 Pamela Diamantis Chair 1.00 5.00 X X 0 0 0 Matthew Albuquerque Vice Chair 1.00 5.00 X X 0 0 0 Marie McKay CPA Treasurer 1.00 5.00 X X 0 0 0 Matthew Kfoury Secretary (end 1/2025) 1.00 3.00 X X 0 0 0 Isideal Cuko President & CEO 1.00 44.00 X 0 500247 30787 Pamela Martel Executive VP & CFO 1.00 44.00 X 0 422512 13800 Edward Dudley III Former Executive VP & CFO 0.00 0.00 X 0 459761 0 0 3400539 493409 0 1 1 0 0 Interest in Ambulatory 621990 3487096 3487096 3487096 1016 1016 6217426 -6217426 -6217426 -6217426 -2729314 3487096 0 -6216410 0 0 0 0 265015 0 5962967 6227982 0 0 0 X 6227982 0 6227982 0 6227982 0 X -2729314 -1956988 -1541680 X X 0 1 X 1 0 X 4156106 1600198 2782391 2729701 3487096 14755492 4156106 1600198 2782391 2729701 3487096 14755492 0 0 0 14755492 389 472 768 844 1016 3489 389 472 768 844 1016 3489 4156495 1600670 2783159 2730545 3488112 14758981 0.99980 0.99970 0.00020 0.00030 X 0 X Part X, Line 2: The System and all related entities, with the exception of Enterprises, are not-for-profit corporations as described in Section 501(c)(3) of the 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. 0 1 0 0 0 0 0 0 0 Alexander Walker Jr Esq President & CEO (end 4/25) 0 701793 0 0 0 35473 0 318139 0 29233 0 1084638 0 0 Robert Capodilupo MD Int. Trustee/Exec Med Dir.(end 1/25) 0 593082 0 152480 0 2768 0 17250 0 29233 0 794813 0 0 Patricia Furey Director/Med Staff Pres. (end 1/25) 0 431088 0 101335 0 0 0 16934 0 38033 0 587390 0 0 Isideal Cuko President & CEO 0 417411 0 60000 0 22836 0 0 0 30787 0 531034 0 0 Edward Dudley III Former Executive VP & CFO 0 0 0 0 0 459761 0 0 0 0 0 459761 0 459761 Pamela Martel Executive VP & CFO 0 421372 0 0 0 1140 0 13800 0 0 0 436312 0 0 Part I, Line 3 The Organization's President & CEO's compensation was established by a related organization, Catholic Medical Center. That organization used a compensation committee, independent compensation consultant, Form 990 of other organizations, a compensation survey/study, and approval by their board of directors/compensation committee to determine the President & CEO's compensation and benefits. Part I, Line 4b The following individuals take part in a section 457(f) forfeitable nonqualified deferred compensation plan. The amounts listed represent calendar year 2024 contributions for many years of service, and are included in the total deferred compensation reported on this Schedule J, Part II, Column C. - Alexander Walker, Jr., Esq.: $304,339 Additionally, Edward Dudley, who in years prior to this Form 990 reporting period served as the Organization's Executive VP and CFO, received distributions from his own section 457(f) forfeitable non-qualified deferred compensation plan during the calendar year ending within this tax year. Therefore, in accordance with IRS Instructions, Mr. Dudley has been reported as a "Former" Officer on this Form 990, Part VII, and his 457(f) plan distributions, as reported to him as 2024 W-2 income, is also disclosed on this Form 990, Schedule J, Part II, Column B(iii) as "Other Income." Lastly, as such distributions relate to amounts previously reported as deferred compensation, the distributions have also been reported on this Schedule J, Part II, within Column F. Affiliate transfers due to wind-down - Cash assets and cash equivalents. 2025-09-30 1541680 Net value per book. 020315693 Catholic Healthcare Trust 153 Ash Street Manchester NH 03104 501(c)(3) Sale of Business - Intangible assets. 2025-02-01 6217426 Net value per book. 273865930 Manchester Health Services c/o HCA Corp 1 Park Plaza Nashville TN 37203 LLC 0 0 0 0 Part II, Line 2e: Explanation of Involvement: The Organization is related to the Catholic Healthcare Trust (f/k/a the Catholic Medical Center) and the CHT Healthcare System (f/k/a the CMC Healthcare System). All affiliated entities within the CHT System share common Boards and Officers, who are currently tasked with managing the entities through their final administrative and wind-down procedures. These individuals are disclosed on this Form 990, Part VII. None of these named persons received any compensation due to these disclosed wind-down and termination activities, nor did any individuals specifically become directors, officers, or trustees of any successor organizations, as a result of these wind-down proceedings. Form 990, Schedule N, Part II: The Organization is related to the Catholic Healthcare Trust (f/k/a the Catholic Medical Center) and the CHT Healthcare System (f/k/a the CMC Healthcare System). Effective February 2025, the Medical Center and certain affiliates completed the sale of substantially all assets to Manchester Health Services, LLC, a wholly-owned subsidiary of HCA, pursuant to the terms and conditions of a certain asset purchase agreement dated June 21, 2024, as amended on December 30, 2024 and January 30, 2025. (Please refer to this Form 990, Schedule O, for additional information regarding the affiliation agreement.)Following these agreements and wind-down transactions, the Organization ceased all operations, with all assets, holdings, debts, obligations, and activities transferred into either the Medical Center as it concludes its own wind-down operations; or, as pertains to the Organization's former patient care services, absorbed by HCA and its own affiliates as part of the sale agreement.The net value of the wind-down transfers to the Medical Center as part of the Organization's eventual termination is reported in detail on this Form 990, Schedule N, Part II; and are reported in aggregate on this Form 990, Part XI, Other Changes in Net Assets. The overall net gain/(loss) from the sale agreement is included in the amounts reported on this Form 990, Part VIII, Lines 7, Sales of Other Assets.In due course, as the Medical Center satisfies its own wind-down obligations, all remaining assets within the Catholic Healthcare Trust will either also be transferred into HCA, or donated to the Catholic Healthcare Foundation, a charitable entity designed to advance Christ's ministry of health.As of this tax year ending September 30, 2025, the Organization has no yet filed formal Statements of Dissolution, and so this tax return has not been deemed "Final." However, it is the Organization's expectation that it will legally dissolve in the near future.(Please refer to the Form 990 filings of the Catholic Healthcare Trust(EIN: 02-0315693) for additional information regarding the CHT wind-down procedures.) Form 990, Part III, line 3 The Organization is related to the Catholic Healthcare Trust (f/k/a the Catholic Medical Center) and the CHT Healthcare System (f/k/a the CMC Healthcare System). In September 2023, the Medical Center began negotiations with an affiliate of Healthcare Corporation of America (HCA) to sell substantially all the Medical Center's assets. Following due diligence and negotiations, an asset purchase agreement was executed by the Medical Center, certain affiliates of the System and HCA on June 21, 2024. The required Joint Notice to the Director of Charitable Trusts pursuant to New Hampshire Revised Statutes Annotated (RSA) 7:19-b was filed on June 28, 2024, initiating the State of New Hampshire's 180-day review period. The review period expired on December 24, 2024, but was mutually extended by the Medical Center and the Director of Charitable Trusts to January 9, 2025. In addition to state regulatory approval, the asset purchase agreement contained a number of other conditions to close including, but not limited to, approval by Holy See (granted on December 6, 2024) and approval by New Hampshire's Attorney General (granted on January 6, 2025) Effective February 1, 2025, the Medical Center and certain affiliates completed the sale of substantially all assets to Manchester Health Services, LLC, a wholly-owned subsidiary of HCA, pursuant to the terms and conditions of a certain asset purchase agreement dated June 21, 2024, as amended on December 30, 2024 and January 30, 2025. Pursuant to these agreements and during this fiscal year, the Organization terminated all activities and all assets, holdings, and activities folded into either the Medical Center as it concludes its own wind-down operations; or, as pertains to its own former patient care services, absorbed by HCA and its affiliates. Lastly, as of this tax year ending September 30, 2025, the Organization has no yet filed formal Statements of Dissolution, and so this tax return has not been marked as a final return. However, it is the Organization's expectation that it will legally dissolve in the near future. Form 990, Part VI, Section A, line 6 The sole member of the Organization is CHT Healthcare System. Form 990, Part VI, Section A, line 7a The directors of the Organization are appointed by the sole member. Form 990, Part VI, Section A, line 7b The sole member has reserved powers over the Organization but does not approve each separate action taken by the Organization. Form 990, Part VI, Section B, line 11b On September 26, 2023, the Catholic Healthcare Trust (f/k/a the Catholic Medical Center), and by association its affiliated entities within the CMC Health System, executed a letter of intent with an affiliate of Healthcare Corporation of America (HCA) which provided a framework for the sale of substantially all the assets of the Medical Center to HCA. New Hampshire's attorney general approved the acquisition on January 6, 2025, and the parties closed and completed the transaction shortly thereafter. Through this period, the Organization retained an independent public accounting firm to perform an audit of its financial statements for the periods ending September 30, 2024 and 2025, and to prepare the System and affiliates' annual Forms 990. Additionally, and as was partially reported on prior year tax returns, the Organization's previous Board has now significantly reduced in size. However, those individuals who continue to serve on the Organization's Board and/or who fulfill management and oversight responsibilities remain intimately familiar with the Medical Center's financial and tax reporting obligations. Furthermore, the audit and Form 990 were still subject to the same general level of professional scrutiny and expertise as from before the affiliation agreement, and the audit and Form 990 were still conducted and prepared in coordination with the standing key finance personnel, advisors, and executives, including those overseeing the wind-down and transition processes. Additionally, the Form 990 was made available to the Board of the Catholic Healthcare Trust, the successor charitable entity of the Catholic Medical Center. Form 990, Part VI, Section B, line 12c Officers and directors are required to complete a conflict of interest policy annually. Form 990, Part VI, Section B, line 15 Historically, a related organization, Catholic Healthcare Trust ("CHT," f/k/a the Catholic Medical Center), utilized a compensation committee of the Board of Directors to establish compensation levels and determine bonus opportunities for its senior leadership team. The committee was assisted by an independent consultant who surveyed similarly sized and performing institutions to benchmark relevant salary ranges for each position. The consultant's findings were presented to the compensation committee, which considered that external data together with actual performance against a list of pre-established goals for senior leaders in determining compensation levels and bonus amounts. Bonus amounts were determined based on the extent to which an executive achieved a predefined set of goals. These goals generally were tied to the achievement of specific tasks or projects. Some goals were also linked to overall financial performance and mission performance, rather than solely to revenue generation. Effective January 2025, upon the completion of the Catholic Healthcare Trust's and its related entities' affiliation with HCA, the CHT System ceased maintaining any employees, and therefore no longer directly compensates executives or other personnel. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public as required by applicable law. Form 990, Part XI, line 9: Net transfers (to)/from affiliates -1,541,680. Form 990, Part XII, Line 2c: On September 26, 2023, the Catholic Healthcare Trust (f/k/a the Catholic Medical Center), and by association its affiliated entities within the CHT Health System, executed a letter of intent with an affiliate of Healthcare Corporation of America (HCA) which provided a framework for the sale of substantially all the assets of the Medical Center to HCA. New Hampshire's attorney general approved the acquisition on January 6, 2025, and the parties closed and completed the transaction shortly thereafter. Through this period, the Organization retained an independent public accounting firm to perform an audit of its financial statements for the periods ending September 30, 2024 and 2025. As of the year ending September 30, 2025, the Organization and its affiliates are now largely known as the Catholic Health Trust ("CHT") Healthcare System and Subsidiaries, and its operations consist of completing its wind-down and dissolution activities. As a result, the entire System was audited in aggregate for this tax filing year. Additionally, and as was partially reported on prior year tax returns, the Organization's previous Board has now significantly reduced in size. However, those individuals who continue to serve on the Organization's Board and/or who fulfill management and oversight responsibilities remain intimately familiar with the Medical Center's financial and tax reporting obligations. Furthermore, the audit was still subject to the same general level of professional scrutiny and expertise as from before the affiliation agreement, and the audit was still conducted in coordination with the standing key finance personnel, advisors, and executives, including those overseeing the wind-down and transition processes. Alliance Health Services 153 Ash Street Manchester NH 03104 611508839 Practices (end 1/25) NH 501(c)(3) Line 10 CHT Healthcare System 0 Alliance Resources 153 Ash Street Manchester NH 03104 020398138 Real Estate (end 1/25) NH 501(c)(3) Line 12b, II CHT Healthcare System 0 Catholic Healthcare Trust 153 Ash Street Manchester NH 03104 020315693 Former Hospital NH 501(c)(3) Line 3 CHT Healthcare System 0 CHT Healthcare System 153 Ash Street Manchester NH 03104 010568516 Parent NH 501(c)(3) Line 12b, II N/A 0 CHT Pracetice Associates 153 Ash Street Manchester NH 03104 020460245 Practices (end 1/25) NH 501(c)(3) Line 10 CHT Healthcare System 0 St Peter's Home 153 Ash Street Manchester NH 03104 020222228 Day Care Services (end 1/25) NH 501(c)(3) Line 10 CHT Healthcare System 0 Bedford Ambulatory Surgical Center LLC 11 Washington Place Bedford NH 03110 020519727 Surgical Center (end 1/25) NH N/A Related 2399952 0 1 0.42590 Alliance Urgent Care Services LLC 100 McGregor Street Manchester NH 03102 831238167 Health Care (end 1/25) NH N/A Related 1087144 0 1 0.50000 Doctors' Medical Association 100 McGregor Street Manchester NH 03102 020340690 Medical Building (end 1/25) NH N/A C 0 Alliance Enterprises 100 McGregor Street Manchester NH 03102 020386795 Real Estate (end 1/25) NH N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1