2025-05-15T08:05:49-05:00 2024-06-30 010494526 Baker Newman & Noyes 650 Elm Street Suite 302 Manchester NH 03101 990 2023-07-01 020395296 Visiting Nurse Association of Manchester and Southern New Hampshire Inc VISI 6036223781 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 Michael S Turilli SVP/CFO, SolutionHealth 6036223781 2025-05-13 1 0 Connor Smart P02285543 6036262200 2025-05-13 2023 2025-03-06 01:10:19Z William G Baxter 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 1950583 0 X www.manchestervna.org X 1985 NH Advancing care at home through personal empowerment, compassion, and exceptional service. 14 11 3 14 0 0 3579 0 1881741 1866381 107619 76973 0 0 1992939 1943354 0 0 0 0 593232 621517 0 0 0 1337927 1316243 1931159 1937760 61780 5594 4552806 5002302 181255 191420 4371551 4810882 We are dedicated to advancing care at home through personal empowerment, compassion, and exceptional service. 0 0 1248061 0 1866381 Providing compassionate, comprehensive, and accessible healthcare to the community by providing staff with the resources and leadership necessary to meet this goal through the facilitation of management services for related VNA organizations. 1248061 1 0 0 1 0 0 0 0 0 1 1 0 0 0 1 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 0 0 1 0 0 0 1 9 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Michael Turilli 6036223781 1070 Holt Avenue Unit 1 2100 Manchester NH 03109 William G Baxter President & CEO 1.00 48.00 X X 0 1787964 206206 Linda Kornfeld MD Secretary/Trustee 1.00 42.00 X X 0 269466 18179 Consuelo Alvarez MD Trustee (end 4/2024) 1.00 42.00 X 0 288801 17250 Rachel Chaddock Elliot VNA Executive Director 41.00 2.00 X X 293740 0 8085 Ryan Cashin Trustee (start 4/2024) 1.00 2.00 X 0 0 0 John Clayton Trustee (end 4/2024) 1.00 2.00 X 0 0 0 Sheila Evjy Trustee 1.00 2.00 X 0 0 0 Charles Goodwin Trustee 1.00 5.00 X 0 0 0 Dorothy Kelley Trustee 1.00 2.00 X 0 0 0 Michelle Lambert Trustee (start 4/2024) 1.00 2.00 X 0 0 0 Elaine Michaud Trustee 1.00 2.00 X 0 0 0 Pamela Preston Trustee 1.00 2.00 X 0 0 0 Owen Scollan Trustee 1.00 2.00 X 0 0 0 Sean Doherty Treasurer (end 4/24); Chair/Trustee 1.00 2.00 X X 0 0 0 Terry Pfaff Chair/Trustee (end 4/2024) 1.00 2.00 X X 0 0 0 Sheila Lambert Vice Chair/Trustee 1.00 2.00 X X 0 0 0 Debra Achramowicz Treasurer/Trustee 1.00 2.00 X X 0 0 0 Maureen McKeon O'Reilly Secretary/Trustee (end 4/2024) 1.00 2.00 X X 0 0 0 Michael Turilli SVP/CFO, SolutionHealth 1.00 48.00 X 0 597609 110268 Donna Frizzell RN 40.00 0.00 X 157290 0 19220 451030 2943840 379208 2 0 1 0 Elliot Hospital of the City of Mancheste 1 Elliot Way Manchester NH 03103 Management & administration 682920 1 Management fees 561000 1859058 1859058 Other service fees 561000 7323 7323 1866381 71379 71379 12823 7229 5594 5594 5594 1943354 1866381 0 76973 301825 301825 217428 217428 29311 29311 39764 39764 33189 33189 682920 682920 2606 2606 4173 4173 30194 30194 1474 1474 132222 132222 5675 5675 381743 381743 12010 12010 63226 63226 1937760 1248061 689699 0 200 200 585614 596782 893 0 16889 13969 1612563 1611404 64385 1159 3883432 4390192 1393 0 4552806 5002302 72423 107975 108832 83445 181255 191420 X 4371551 4810882 4371551 4810882 4552806 5002302 X 5594 433959 -222 X X 0 1 X 1 1 1 X X 2 VNA Home Health & Hospice Services Inc 020222241 10 0 0 1842326 VNA Personal Services Inc 020395295 10 0 0 16732 2 0 1859058 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Schedule A, Part I, Line 12g, Column v & vi: VNA of Manchester & Southern New Hampshire, Inc. supports its affiliated tax-exempt organizations by providing property management and support services. The monetary value of this support can be approximated by the dollar value of program service revenue VNA of Manchester and Southern New Hampshire, Inc. receives in conjunction with its exempt purpose. Schedule A, Part IV, Section A, Line 1: The organizations listed in Schedule A, Part I, Line 12g are not indicated specifically by name in VNA of Manchester & Southern New Hampshire, Inc.'s governing documents as supported organizations. However, each entity is designated by class in its governing documents as VNA of Manchester & Southern New Hampshire, Inc.'s primary purpose is to carry on such planning and other activities related to the promotion of health of persons through the development and offering of home health care and community services, which, in the opinion of the Board of Trustees, may be justified by the facilities, personnel, funds, or other requirements that are available and to conduct such activities directly or by use of subsidiary or affiliated corporations or by joint ventures with other parties or otherwise and to carry on such other charitable, scientific, and educational activities within the meaning of Section 501(c)(3) of the Internal Revenue Code. VNA of Manchester & Southern New Hampshire, Inc. accomplishes this by providing management and support services to its affiliated tax-exempt public charities whose mission is the promotion of health care services within the community. 0 0 0 0 0 1 2606 0 0 0 2606 0 Part II-B, Line 1: A portion of dues paid to the Home Care, Hospice, and Palliative Care Alliance of NH was used for lobbying. 6452297 1325241 353143 39694 7384701 6099175 533628 162252 18254 6452297 7262413 -818706 300672 43860 6099175 1.00000 0.00000 0.00000 0 1 1 1612563 1611404 1159 1159 Accrued pension liability 83445 83445 X Part V, Line 4: In 2018, funds held by the Visiting Nurse Association of Southern New Hampshire Foundation (since dissolved) were transferred to the Mary & John Elliot Charitable Foundation (the "Foundation"), a related organization, and were set aside for use solely by the Visiting Nurse Association of Manchester and Southern NH, Inc. (the "VNA"). Upon review of these funds during the tax year ending June 30, 2023, the VNA determined that these funds meet the IRS definitions for an Endowment Fund held and administered by a related organization. The VNA Fund assets are to be used to support the operations of the VNA, including any new initiative by the VNA consistent with its mission. If additional provider entities are formed in the future under the VNA, then these funds may also be utilized for the operations of these entities: subject to a VNA Board of Trustees majority vote. If the VNA ever ceases to exist as an entity, the Mary & John Elliot Charitable Foundation Board will follow the intent of this fund and this document to serve a new entity created to carry forward the work of the VNA. In the event the VNA is merged into another entity and the mission of that successor entity is to provide services similar to, or a logical expansion of, the services currently performed by the VNA as of the date these funds may be used to support that successor entity. If no entity replaces the VNA, or if the MJE Foundation is to be dissolved and cease to exist, then the Mary & John Elliot Charitable Foundation Board will follow the intent of this fund related to distribution of gifts for specific purposes to support services provided by non-profit home health or hospice organizations serving the Greater Manchester area consistent with the VNA services. If no nonprofit home health or hospice organization exists in the Greater Manchester area then distribution of these funds will be directed to such health care non-profit organizations that will utilize the funds to support the health care, home health care and end of life care needs of residents of the Greater Manchester Community. The Board of Trustees for the VNA will have the authority, with majority vote, to also distribute gifts from the investment income or the fund principal as they see fit to the VNA, for the following purposes and needs: technology; equipment; new programs and services; facilities; hospice houses; and education and training. During the year ending June 30, 2022, VNA management determined that 100% of these Funds were still held and administered by the Foundation; that the Funds were held with the intent to generate income; and that 100% of the Funds would be properly classified as board designated or quasi-endowment funds. In order to record the Funds on the 2021 Form 990, Schedule D, Endowments, the Funds' beginning of year value of $7,262,413 was reported as "contributions". This entry established the proper beginning of year balance on the Schedule D; there were no other outside donations or contributions to the Fund during the year ending June 30, 2022. For the period covered by this Form 990, the Organization continues to report such funds as Endowments on this Schedule D, Part V, in accordance with the position and conclusions outlined in this disclosure. Part X, Line 2: The 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. 0 1 0 0 0 0 0 1 0 William G Baxter President & CEO 0 841445 0 234988 0 711531 0 168887 0 37319 0 1994170 0 652089 Michael Turilli SVP/CFO, SolutionHealth 0 491010 0 102300 0 4299 0 83285 0 26983 0 707877 0 0 Consuelo Alvarez MD Trustee (end 4/2024) 0 258502 0 6300 0 23999 0 4193 0 13057 0 306051 0 0 Rachel Chaddock Elliot VNA Executive Director 252927 0 37064 0 3749 0 4854 0 3231 0 301825 0 0 0 Linda Kornfeld MD Secretary/Trustee 0 247431 0 0 0 22035 0 4625 0 13554 0 287645 0 0 Donna Frizzell RN 143467 0 13360 0 463 0 2994 0 16226 0 176510 0 0 0 Part I, Line 3 The Organization's President and CEO 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. The following individuals, each of whom qualify as either an officer, director, trustee, key employee, or highest compensated employee on this Form 990, Part VII, received contributions to their 457(f) deferred compensation plans during the 2023 calendar year as follows: - William G. Baxter: $162,287 - Michael Turilli: $80,692 These amounts have been reported within the named individuals' deferred compensation figures as shown on this Schedule J, Part II, Column C. Additionally, Mr. Baxter took taxable distributions from his 457(f) plan during the 2023 calendar year in the amount of $689,747. 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, $652,089 of the 2023 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 2023, 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 2023 calendar year. Part I, Line 7 The Organization has adopted an incentive pay program that provides designated management employees an opportunity to earn a designated percentage of salary based on the achievement of a number of critical Board Designated Goals. These goals are established annually by the management team with final approval by the independent Compensation Committee of the Board of Trustees with assistance from an independent national compensation consulting firm. The incentive award payments under the plan are considered by the compensation consultant and presented to and approved by the Compensation Committee of the Board of Trustees. Form 990, Part VI, Section A, line 6 The sole member of VNA of Manchester and Southern New Hampshire, Inc. is Elliot Health System, a New Hampshire nonprofit corporation. Form 990, Part VI, Section A, line 7a Elliot Health System, the sole member of the filing organization, has the power to appoint at least nine (9) members of VNA of Manchester and Southern New Hampshire's Board of Trustees. All other Trustees elected are subject to the ratification of the Elliot Health System Board. Form 990, Part VI, Section A, line 7b Elliot Health System, the sole member of the filing organization, has the power to remove trustees of VNA of Manchester and Southern New Hampshire, Inc., approve the compensation of organization officers, approve and ratify changes to the filing organization's bylaws, approve the annual budget and strategic plan, and approve the sale or transfer of any asset over $500,000 in value, as well as any other powers that may be set forth in the filing organization's bylaws. 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 XI, line 9: Net periodic pension gain, net of service cost 8,413. Pension liability adjustment -11,274. Due to/from accounts attributed to related organization 2,639. 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 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 Merrimack NH 03054 237331452 Home Care and Hospice 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 Mary and John Elliot Charitable Foundation 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020512229 Fundraising NH 501(c)(3) Line 7 Elliot 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 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 One Elliot Way Manchester NH 03103 203653624 Investments NH Elliot Hospital Excluded 74345 4123135 0 0 0.02540 Elliot Health System Holdings & Subsidiaries 1070 Holt Avenue Unit 1 Suite 2100 Manchester NH 03109 020512224 Management NH N/A C 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 1 0 1 0 0