2025-08-14T07:38:42-05:00 2024-09-30 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2023-10-01 042126583 Athol Memorial Hospital ATHO 9782493511 2033 Main Street Athol MA 01331 John Bujak CFO 9782493511 2025-08-12 1 1 Joseph R Byrne P01289281 2077752387 2025-08-12 2023 2025-03-06 01:10:19Z Rozanna Penney 2033 Main Street Athol MA 01331 46069537 0 X www.atholhospital.org X 1918 MA Our vision is to be one of the best independent community hospitals in America. Our mission is to be our communities' trusted choice for exceptional patient-centered care. 20 15 282 13 0 0 384149 421024 41039203 45642321 227 6192 -3125 0 41420454 46069537 700 0 0 0 13796792 15156909 0 0 105328 26662452 26104886 40459944 41261795 960510 4807742 24761125 25899942 9565417 8932151 15195708 16967791 X Our mission is to be our communities' trusted choice for exceptional patient-centered care. 0 0 36607047 45642321 Athol Hospital provides various outpatient services such as an Emergency Room, on-site Cardiac specialists, high tech laboratory, cardio pulmonary testing, a short stay unit, advanced imaging,rehabilitation services, and many others on an outpatient basis.Athol Hospital provides inpatient acute care services, as well as a Swing Bed program, which transitions beds from acute care to sub-acute care to accommodate the rehabilitation needs of recovering patients.Athol Hospital has three provider based practices: one was an established Rural Health Clinic, and the other was converted to a Rural Health Clinic in 2020, and the last one is a be our communities' trusted choice for exceptional patient-centered care. 36607047 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 23 0 1 282 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X John Bujak 9786306157 2033 Main Street Athol MA 01331 Rozanna Penney President/CEO 0.20 41.20 X X 0 365243 9541 Robert Chauvin Chairman 0.20 1.40 X X 0 0 0 Roy Lake Vice Chairman 0.20 1.40 X X 0 0 0 JoAnne Parks Clerk 0.20 1.40 X X 0 0 0 Joyce Fletcher Trustee 0.20 1.40 X 0 0 0 Frank Garofalo Trustee 0.20 31.20 X 0 503706 32543 Glenn Hunt Trustee 0.20 1.40 X 0 0 0 Thomas Kane Trustee 0.20 1.40 X 0 0 0 Nicole Moorshead Trustee 0.20 1.40 X 0 0 0 Craig Napolitano Trustee 0.20 41.20 X 0 567515 31113 Elizabeth Nottleson Trustee 0.20 29.20 X 0 342707 11600 Erin O'Hara Trustee 0.20 41.20 X 0 608642 31933 Michele Parker Trustee 0.20 1.40 X 0 0 0 Albert Rose Trustee 0.20 1.40 X 0 0 0 Tina Sbrega Trustee 0.20 1.40 X 0 0 0 Joel Shaughnessy Trustee 0.20 1.40 X 0 0 0 John Skrzypczak Trustee 0.20 1.40 X 0 0 0 David Spackman Trustee 0.20 1.40 X 0 0 0 Frank Sweeney Trustee 0.20 1.40 X 0 0 0 Craig Twohey Trustee 0.20 1.40 X 0 0 0 John Bujak CFO 0.20 41.20 X 0 169966 18723 Thomas Sullivan Treasurer/Past CEO & CFO 0.20 41.20 X 0 206677 0 Beth Eppel Senior Director Of Nursing 40.00 0.00 X 149712 0 19121 Bethany Maselli Registered Nurse 40.00 0.00 X 139227 0 35745 Kaleigh Maio Director Of Human Resources 40.00 0.00 X 126676 0 41555 Connie Pratt Registered Nurse 40.00 0.00 X 143014 0 12648 Tina Duguay Project Manager 40.00 0.00 X 128841 0 37187 Winfield Brown Former President/CEO 0.00 0.00 X 0 525783 26970 687470 3290239 308679 21 1 1 0 Access Telecare LLC PO Box 200773 Dallas TX 75320 Med Services 140480 Century Linen East LLC 335 North Main St Gloversville NY 12078 Med Services 109627 2 340496 80528 421024 Patient Service Revenue 621110 105091681 105091681 Miscellaneous Revenue 621110 1724637 1724637 Cafeteria Revenue 621110 133400 133400 Provision for Bad Debts 621110 -895733 -895733 Contractual Allowances/Charity Ca 621110 -60411664 -60411664 45642321 6192 6192 46069537 45508921 0 139592 X 12291491 11971932 319559 146857 143039 3818 1831191 1783583 47608 887370 864300 23070 9913 9913 16306 16306 11637877 11496743 141054 80 319718 231785 87933 1913289 1576205 337084 359 359 16566 16566 9753 9753 717770 717770 539154 1575 537579 Allocations 5573997 2443702 3025047 105248 Medical Supplies 4838082 4838029 53 Food 278925 278529 396 Miscellaneous 233177 233177 41261795 36607047 4549420 105328 X 1447311 2630990 4199729 5132757 11439300 11439300 343530 272185 121915 14643 19615182 15030073 5419388 4585109 1784952 1819958 5000 5000 24761125 25899942 6226167 7418160 1778895 882852 1560355 631139 9565417 8932151 X 13412013 15106440 1783695 1861351 15195708 16967791 24761125 25899942 X 4807742 75631 -3111290 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3951 3951 0 Part II-B, Line 1: The Organization pays dues to various associations, a portion of which is attributable to lobbying expenses. 1783695 77656 1861351 1747669 36026 1783695 1847204 86543 -171078 15000 1747669 1509178 108437 257589 28000 1847204 1613835 357693 3847 466004 193 1509178 0.00000 0.74550 0.25450 0 0 104490 104490 8518547 6072252 2446295 10294649 8660836 1633813 697496 296985 400511 4585109 Estimated Settlements with Third Party Payors 269639 Estimated Malpractice Liability 5000 Capital Lease Obligation 356500 631139 Part V, Line 4: The Organization's endowment includes both donor restricted endowment funds and funds designated by the Board of Trustees to function as endowments. As required by GAAP, net assets associated with endowment funds, including funds designated by the Board of Trustees to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions. The Organization has interpreted state law as requiring realized and unrealized gains of permanently restricted net assets to be retained in a temporarily restricted net asset classification until appropriated by the Organization's Board of Trustees and expended. State law allows the Board to appropriate as much of the net appreciation of permanently restricted net assets as is prudent considering the Organization's long and short-term needs, present and anticipated financial requirements, expected total return on investments, price-level trends, and general economic conditions. 1 1 X 1 X 1 X 1 1 1 0 1 1 422066 422066 0.01020 7327854 8636955 0 0.00000 19956214 22701181 0 0.00000 27706134 31338136 422066 0.01020 113153 113153 0.00270 113153 113153 0.00270 27819287 31338136 535219 0.01290 4920 4920 0.00010 189925 189925 0.00460 194845 194845 0.00470 1 329476 7811626 8591195 -779569 X 1 1 1 1 Athol Memorial Hospital 2033 Main Street Athol MA 01331 www.atholhospital.org 2226 X X X X Athol Memorial Hospital 1 0 0 1 X X X X X X X X X 23 1 1 1 1 X https://www.atholhospital.org/about-us/community-benefit X http://www.chna9.com/ X X 1 23 1 https://www.atholhospital.org/about-us/community-benefit 0 1 X 150.000000000000 300.000000000000 X 1 1 X X X X 1 X www.heywood.org/about-us/community-benefit/patient-financial-services X www.heywood.org/about-us/community-benefit/patient-financial-services X www.heywood.org/about-us/community-benefit/patient-financial-services X X X X X X 1 X X 0 X X X X 1 X 0 0 Athol Memorial Hospital Part V, Section B, Line 5: In 2024, Heywood Healthcare conducted a comprehensive Community Health Needs Assessment (CHNA). It aims to gain a deeper understanding of the unmet health and social service needs facing residents of our Combined Service Area, as well as how those needs are currently being addressed and where gaps and opportunities exist to tackle them in the future. The Health Equity Partnership and Three Pyramids conducted a series of 18 focus groups to gather qualitative insights from community members. Efforts were made to include a diverse group of participants, both geographically and socio-demographically. Athol Memorial Hospital Part V, Section B, Line 6a: The 2024-2026 Community Health Needs Assessment (CHNA) is a collaboration between Heywood Healthcare and UMass Memorial Health - HealthAlliance-Clinton Hospital. It covers 26 primary communities served by the three hospitals, analyzed and presented in four ways: the total service area of 26 communities, Heywood Hospital's service area of 6 towns, Athol Hospital's service area of 9 communities, and UMass Memorial Health's 14 communities. Athol Memorial Hospital Part V, Section B, Line 6b: Partners reviewed existing reports and community assessments to understand health and social service issues in the region, as identified by community partners and residents. Quantitative data from secondary sources were analyzed in conjunction with qualitative data from focus groups. Community organizations involved in gathering lived experiences included YWCA of Central Massachusetts, Health Equity Partnership of North Central Massachusetts Youth Advisory Council, Winchendon Council on Aging, Winchendon Community Action Committee, Townsend Public Library, Nashoba Associated Boards of Health, 19 Carter Community Center, LUK, Inc., NewVue Communities, Montachusett Veterans Outreach Council, Making Opportunity Count, St. Joseph's House, Beautiful Gate Church of God in Christ, Three Pyramids/North Central Minority Coalition, Ahmadiyya Muslim Community, Pathways for Change, and Healthcare Access & Outreach Needs. This holistic approach enabled a comprehensive understanding of community health needs, driven by local knowledge and community members' insights on survival and thriving. This integrative process identified specific "areas of focus and "priority populations" for hospitals to address in their Community Benefits work. Athol Memorial Hospital Part V, Section B, Line 7d: The CHNA provides a comprehensive review of Heywood Healthcare's Service Area, which is used to inform the Community Health Improvement Plan (CHIP). The CHNA findings were reported to the hospital leadership and shared with partners and members at the Community Benefits Advisory Committee, the Health Equity Partnership meetings, Schwartz Rounds, and the Heywood Diversity and Equity Committee. Discussions with these groups informed the prioritization of health needs and the development of strategies. Some of the priority health categories and strategies continue from the previous CHNA-CHIP process, as they represent ongoing, critical needsespecially for key populationsand several initiatives are still in progress to address them. Athol Memorial Hospital Part V, Section B, Line 11: See Part VI Lines 2, 4, 5, 6, 7. Part I, Line 7: The costing method used to calculate the amounts reported in the table in Part I, was based on the cost to charge ratio derived from the supplied Worksheet 2, in the IRS Schedule H instructions. Part II, Community Building Activities: Athol Memorial Hospital's Community Benefits Mission Statement is "Athol Hospital is dedicated to the community benefit goals of improving the health status of our community, addressing the specific health needs of the under-served and collaborating with others to enhance quality and contain the growth of community healthcare costs. Part III, Line 2: The Organization used the cost-to-charge ratio as its costing methodology to calculate bad debt expense at cost. Part III, Line 4: Patient accounts receivable are recorded at net realizable value based on certain assumptions determined by each payor. For third-party payors including Medicare and Medicaid, the net realizable value is based on the estimated contractual reimbursement percentage, which is based on current contract prices or historical paid claims data by payor. For self-pay accounts receivable, which include patients who are uninsured and the patient responsibility portion for patients with insurance, the net realizable value is determined using estimates of historical collection experience. These estimates are adjusted for estimated conversions of patient responsibility portions, expected recoveries, and any anticipated changes in trends. Patient accounts receivable can be impacted by the effectiveness of the Organization's collection efforts. Additionally, significant changes in payor mix, business office operations, economic conditions, or trends in federal and state governmental healthcare coverage could affect the net realizable value of accounts receivable by monitoring historical cash collections, as well as by analyzing current period net revenue and admissions by payor classification, aged accounts receivable by payor, days revenue outstanding, the composition of self-pay receivables between pure self-pay patients, and the patient responsibility portion of third-party insured receivables. Final Settlements for some payors and programs are subject to adjustment based on administrative review and audit by third parties. Part III, Line 8: As Athol Memorial Hospital operates at a loss from Medicare, the shortfall could be treated as community benefit as there are no other funds available to subsidize the loss. The allowable costs on line 6 were obtained from our FY 2020 Medicare Cost Report, Worksheet D schedules. Part III, Line 9b: Athol Hospital provides patients with information about financial assistance programs that are available through the Commonwealth of MA or through Athol Hospital's own financial assistance program, which may cover all or some of their unpaid hospital bills. For those patients that request such assistance, Athol Hospital assists patients by screening them for eligibility in an available public program and assisting them in applying for the program. These programs include but are not limited to MassHealth, Commonwealth Care, Children's Medical Security Plan, Healthy Start, Health Safety Net and others. It is the patient's obligation to provide Athol Hospital with accurate and timely information to determine if the patient is eligible to apply for certain health insurance programs. If the patient of guarantor is unable to provide the necessary information, Athol Hospital may make reasonable efforts to obtain any additional information from other sources. Information the Hospital obtains will be maintained in accordance with applicable federal and state privacy and security laws. The screening and application process for public health insurance programs is done through Virtual Gateway, which is an internet portal designed by the MA Executive Office of Health and Human Services. The Virtual Gateway manages the application process from the programs listed above, which is available for children, adults, seniors, veterans, homeless and disabled individuals. Athol Hospital specifically assists the patient in completing the application and secure the necessary documentation required by the applicable financial assistance program. Athol Hospital will then submit this document to the Commonwealth Office of Medicaid and assist the patient in any additional documentation if such is required by the Commonwealth of MA, Office of Medicaid. Special circumstance applications are reviewed and approved by the MA Division of Health Care Finance and Policy. The Hospital has no role in determination of program eligibility made by the Commonwealth, but at the patient's request may take a direct role in appealing decisions made by the Commonwealth to ensure accurate and timely adjudication of all hospital bills. If the patient does not comply with the requests for documentation, then our standard collection procedures apply. Part VI, Line 2: In addition to conducting the CHNA, the organization monitors hospital data and actively engages with the hospital leadership team and Community Benefits Advisory Committee to continuously monitor and assess any changing or emerging community and healthcare needs. Part VI, Line 3: Role of Hospital Certified Financial Counselors and other Finance Staff: The hospital will try to identify available coverage options for patients who may be uninsured or underinsured with their current insurance program when the patient is scheduling their services, while the patient is in the hospital, upon discharge, and for a reasonable time following discharge from the hospital. The hospital will direct all patients seeking available coverage options, or those that the hospital determines may be eligible, to the hospital's patient financial counseling to screen for eligibility in an appropriate coverage option. The hospital will then assist the patient in applying for the appropriate coverage options that are available or notify them of availability of financial assistance through the hospital's own internal financial assistance program, if available. Notification Practices: Individual printed notices are available by contacting a Financial Counselor or through the Patient Accounts Office. Notices indicate the criteria used to determine eligibility for MassHealth and the Health Safety Net Trust Fund and where or how patients may apply. The goal of these notices is to assist patients in applying for coverage within a financial assistance program such as MassHealth, Commonwealth Care, Children's Medical Security Plan, Healthy Start, and Health Safety Net. When applicable, the hospital may also assist patients in applying for coverage of services as a Medical Hardship based on the patient's documented income and allowable medical expenses. When a patient contacts the hospital, Patient Accounting, Financial Counseling or Social Service Staff will attempt to identify if a patient qualifies for a public financial assistance program or payment plan. Patients who are already enrolled in a public financial assistance program, such as MassHealth or Health Safety Net, may qualify for certain federal, state and private assistance agencies. Patients may also qualify for additional assistance based on the hospital's own internal criteria for financial assistance, or qualify for coverage of services as a Medical Hardship based on the patient's documented income and allowable medical expenses. The following items outline more specifically the notification process, criteria, and availability of information beyond the signs that are posted in the hospital. 1. The hospital will provide an individual notice of the availability of financial assistance programs and other programs of public assistance to a patient expected to incur charges for which he/she will be personally responsible, exclusive of personal convenience items or services that may not be paid in full by third party coverage. 2. The hospital or its agents will include a notice or statement about Eligible Services to Low Income Patients and other programs of public assistance in its initial bill and subsequent correspondence with the patient. All correspondence will direct the patient where and how they can receive more information or additional assistance and will inform the patient that they may apply or reapply for financial and public assistance before, during or after care, or after collection agency assignment if their situation changes. 3. The hospital will include a notice regarding the availability of financial assistance and other programs of public assistance to Low Income Patients in all written collection actions. The hospital will notify the patient that it offers a payment plan if the patient is determined to be eligible for MassHealth or free care/uncompensated care through the Health Safety Net Trust Fund as a low income patient or due to Medical Hardship. These payment plans are consistent with 1016 CMR 6613.08 (1)(f)(4). The hospital will also offer payment plan options for those individuals who do not qualify for Low Income Patient status. 4. Athol Hospital will include language on its written notices that reads: "You may be eligible for assistance through our Financial Assistance Program. For eligibility information, please contact our Customer Services Department at 1-800-305-6757." Verbiage may change to accommodate changes of department information. 5. There is no primary language other than English that is spoken by 5% or more of the hospital's service area. Signage and other documentation will be provided in English. The hospital provides translator services for several other languages and this service may be accessed for those individuals whose primary language is not English or Spanish. 6. For cases where the hospital continues to determine eligibility for free care/uncompensated care through the Health Safety Net Trust Fund application, then MassHealth will provide written notice of determination that the patient is or is not eligible within 30 days of receiving a completed application and the required supporting documentation. The vast majority of patients will however be screened via the common intake process and processed through the Virtual Gateway and MA-21 system. 7. Whether the hospital is using the MassHealth application process through the Virtual Gateway or submitting a MassHealth application directly, the hospital will assist the patient in completing the application or intake process for enrollment and eligibility screening. Part VI, Line 4: Community Information: The primary service area served by Athol Hospital includes Athol, Erving, New Salem, Orange, Petersham, Phillipston, Royalston, Warwick, Wendell. The Service Area population of 28,102 has remained essentially the same over the past 10 years. The Racial Makeup of the service area is 95% white, non-Hispanic, but the most significant population growth between 2010-2019 is the Hispanic/Latino population. The Service Area has a median age is ten years higher than the State and Nation and a higher percentage population with veteran status (9.3%), State (5.0%), and Nation (6.9%).The rural nature of Athol Hospital's communities, the social isolation, and lack of public transportation make it more challenging for older adults, individuals with disabilities, or those that lack transportation to access basic daily needs. Overall, the services area has a lower median household income ($63,745) than the State ($81,215). The poverty rate for the service area (8.9%) is lower than the State (10.3); however, higher rates exist in the towns of Athol, Erving, and Wendell. Veterans in the Service Area are better off than the State and Nation when it comes to health outcomes and financial stability, but disparities in unemployment and disability compared to non-veterans are prevalent throughout the Service Area. Part VI, Line 5: Promotion of Community Health: Athol Hospital's approach to addressing the critical health needs identified by the CHNA is to participate in cross-sector coalitions actively and collaborate with healthcare and behavioral health providers, community, and faith-based organizations and businesses. These collaborations help to develop and implement our plan, goals, and strategies. Partners include North Quabbin Community Coalition, Athol YMCA, Athol and Orange Boards of Health, Athol and Orange School District, Athol, Orange, Petersham Police Department, LUK, Inc, LifePath, Transitions Home Health, Sterling Villages, Gardner Rehabilitation and Nursing Center, Option Care Health, Genesis Homecare, Broad View Assisted Living, Sunrise Senior Living, Open Sky, CareCentral VNA, Clinical & Support Options, Athol Orange Rotary, Seeds of Solidarity, Quabbin Food Harvest, GAAMHA, Mount Wachusett Community College. Multicultural Task Force, Valuing our Children. Part VI, Line 6: Athol Hospital, a 25-bed not-for-profit Critical Access Hospital in Athol, MA, is part of Heywood Healthcare, an independent, community-owned healthcare system serving north-central Massachusetts and southern New Hampshire. In addition to Athol Hospital, the health system includes Heywood Hospital; Heywood Medical Group; the Quabbin Retreat; Heywood Rehabilitation Group; Murdock and ACES School-based health Centers; and the Winchendon Health Center. Part VI, Line 7: Community Benefit Report is filed with the Attorney General's Office, State of Massachusetts. 1 0 0 0 0 0 0 1 0 Erin O'Hara Trustee 0 477893 0 130365 0 384 0 0 0 31933 0 640575 0 0 Craig Napolitano Trustee 0 474235 0 92812 0 468 0 0 0 31113 0 598628 0 0 Winfield Brown Former President/CEO 0 357368 0 40560 0 127855 0 12200 0 14770 0 552753 0 0 Frank Garofalo Trustee 0 484896 0 12000 0 6810 0 8751 0 23792 0 536249 0 0 Rozanna Penney President/CEO 0 364449 0 0 0 794 0 9541 0 0 0 374784 0 0 Elizabeth Nottleson Trustee 0 332180 0 9079 0 1448 0 11600 0 0 0 354307 0 0 Thomas Sullivan Treasurer/Past CEO & CFO 0 200810 0 0 0 5867 0 0 0 0 0 206677 0 0 John Bujak CFO 0 169966 0 0 0 0 0 0 0 18723 0 188689 0 0 Bethany Maselli Registered Nurse 139227 0 0 0 0 0 3744 0 32001 0 174972 0 0 0 Beth Eppel Senior Director Of Nursing 149531 0 0 0 181 0 6124 0 12997 0 168833 0 0 0 Kaleigh Maio Director Of Human Resources 124329 0 2250 0 97 0 5749 0 35806 0 168231 0 0 0 Tina Duguay Project Manager 128841 0 0 0 0 0 5502 0 31685 0 166028 0 0 0 Connie Pratt Registered Nurse 143014 0 0 0 0 0 0 0 12648 0 155662 0 0 0 Part I, Line 3 Henry Heywood Memorial Hospital, a related organization, uses the following methods to establish the compensation of the Organization's CEO: - Compensation committee - Independent compensation consultant - Form 990 of other ogranizations - Written employment contract - Compensation survey or study - Approval by the board or compensation committee Part I, Line 4a During 2023, Winfield Brown, Former President/CEO received $125,000 of severance pay from Henry Heywood Memorial Hospital, a related organization. Part I, Line 7 Heywood Healthcare has an incentive (bonus) program for senior administration, directors, and managers that is a predefined percentage of their annual salary. The incentive program is structured on the financial health of the organization as well other indicators based surrounding leadership level. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by a third-party accounting firm with the assistance of the Accounting Department. The Form 990 is reviewed by the Director of Finance and CFO. Then the return is uploaded to the Hospital cyber board for the Board of Trustees to review prior to filing. Form 990, Part VI, Section B, line 12c The Board of Trustees review the Organization's Conflict of Interest policy annually in order to ensure that the Organization's Board of Trustees and Officers are regularly and consistently monitoring and enforcing it. Form 990, Part VI, Section B, line 15 All Officers and the CEO's salaries are paid by related corporations. The salaries are determined by the Board of Trustees, considering comparable salary information for Officers of other entities of similar size and level of activity. 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 by providing completed copies to the Executive Assistant, who provides copies upon request. Form 990, Part IX, line 11g Physician Fees: Program service expenses 4,591,173. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,591,173. Contracted Services: Program service expenses 224,875. Management and general expenses 0. Fundraising expenses 0. Total expenses 224,875. Temporary Employees: Program service expenses 704,615. Management and general expenses 0. Fundraising expenses 0. Total expenses 704,615. Outside Fees: Program service expenses 5,665,433. Management and general expenses 104,708. Fundraising expenses 80. Total expenses 5,770,221. Other Professional Fees: Program service expenses 310,647. Management and general expenses 36,346. Fundraising expenses 0. Total expenses 346,993. Form 990, Part X, Line 10: Land, Buildings, and Equipment: Section 1.263(a)-3(n) Election: Athol Memorial Hospital 2033 Main Street Athol, MA 01331 EIN: 04-2126583 Athol Memorial Hospital is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, line 9: Transfer to Affiliates -3,111,290. Form 990, Part XII, Line 2a: Financial Statements and Reporting As of August 15, 2025, the Organization's financial statement audit for the fiscal year-ended 9/30/24 is still in process and has not yet been completed. As a result, questions related to financial statement audit on Form 990 Part IV and Part XII have been answered 'no' accordingly. Heywood Healthcare Inc 242 Green Street Gardner MA 01440 222720658 Parent Corp MA 501(c)(3) Line 12b, II 0 Henry Heywood Memorial Hospital 242 Green Street Gardner MA 01440 042103581 Acute Care Hospital MA 501(c)(3) Line 3 Heywood Healthcare Inc 0 Heywood Medical Group 242 Green Street Gardner MA 01440 043163589 Multi-Spec. Physicians MA 501(c)(3) Line 10 Heywood Healthcare Inc 0 Quabbin Healthcare Inc 242 Green Street Gardner MA 01440 812053488 Behavioral Health MA 501(c)(3) Line 12b, II Heywood Healthcare Inc 0 Heywood Realty Corp 242 Green Street Gardner MA 01440 043327447 Prop. Holding Corp MA 501(c)(2) Heywood Healthcare Inc 0 Heywood Healthcare Charitable Foundation Inc 242 Green Street Gardner MA 01440 222720562 Charitable Foundation MA 501(c)(3) Line 7 Heywood Healthcare Inc 0 Athol Memorial Hospital NMTC Holdings Inc 242 Green Street Gardner MA 01440 822171549 Supporting Organization MA 501(c)(3) Line 12a, I Heywood Healthcare Inc 0 Winchendon Health Foundation Inc 55 Hospital Drive Winchendon MA 01475 042113276 Community Health Care MA 501(c)(3) Line 12d, III-O N/A 0 0 0 0 0 0 0 0 1 0 1 1 0 1 1 1 1 1 0 0