2022-11-04T11:57:49-05:00 2021-12-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2021-01-01 043239593 Youville House Inc YOUV 6174911234 1573 Cambridge Street Cambridge MA 02138 Nicole Breslin President CEO President & CEO 6174911234 2022-11-02 1 Nicole Breslin President CE 999009999 Connor Smart P02285543 2078792100 2022-11-02 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Nicole Breslin 1573 Cambridge Street Cambridge MA 02138 9826506 0 X www.youvilleassistedliving.org X 1997 MA To provide healing and care for the whole person, in service to all in our communities. 9 8 109 8 0 0 941 11340 6676314 6059839 550829 3702873 0 52454 7228084 9826506 0 0 0 0 3156932 3242137 0 0 0 2750637 2657392 5907569 5899529 1320515 3926977 34379936 34915921 11111068 9567454 23268868 25348467 X Youville House is a catholic health ministry, providing healing and care for the whole person, in service to all in our communities. Youville House's core values are compassion, integrity, collaboration and excellence. Youville House is grounded in the spirit of St. Marguerite d'Youville, Foundress of the Sisters of Charity of Montreal, the "Grey Nuns". 0 0 5036348 0 6059839 The organization provided 27,488 days of residential assisted living services to the elderly from all economic, religious and ethnic backgrounds. Youville House follows the methodology that is recommended by the Catholic Health Association for calculating the cost of support for the broader community. In the methodology, the cost of providing services is reduced by payments received for services resulting in a net cost. It is the net cost of programs directed to the needy compared to the actual reimbursement for those services. Youville House had a total community benefit of $589,250, of which $570,056 were rents subsidized by the Organization. These figures are 9.99% and 9.66% of operating expenses for the year of this return, respectively. 5036348 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 12 0 1 109 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 0 0 0 MA X X Nicole Breslin President & CEO 6174911234 1573 Cambridge Street Cambridge MA 02138 Nicole Breslin President & CEO 20.00 20.00 X X 214182 0 8253 Kristine DiFiore Director 1.00 1.00 X 0 0 0 Thomas Gibson Director 1.00 1.00 X 0 0 0 Mary Lynne Hedley Director 1.00 1.00 X 0 0 0 Frances Medaglia Director 1.00 1.00 X 0 0 0 Alon Neidich Director 1.00 1.00 X 0 0 0 Suzanne Perry Director 1.00 1.00 X 0 0 0 Lesley Adkison Chair 1.00 4.00 X X 0 0 0 Joseph E Connarton Treasurer and Clerk 1.00 1.00 X X 0 0 0 Joanne Scianna COO 20.00 20.00 X 0 181224 14613 Robert Salamanca Maintenance Director 20.00 20.00 X 0 110248 5760 214182 291472 28626 1 0 1 0 Covenant Health Inc 100 Ames Pond Drive 102 Tewksbury MA 01876 Management and staffing resources 160343 Universal Automation & Mechanical 24 Walpole Park South Walpole MA 02081 HVAC system maintenance 107824 2 11340 11340 Room/residential care 623000 5842424 5842424 Assisted living 623000 145150 145150 Assessment fees 722514 67500 67500 Meals and dining 623000 4765 4765 6059839 329892 329892 3372981 0 3372981 3372981 3372981 Gain on debt extinguishment 525990 52454 52454 52454 9826506 6059839 0 3755327 222435 178513 43922 2482132 1984969 497163 54235 47520 6715 276523 242287 34236 206812 181207 25605 160343 160343 335206 335206 50157 43260 6897 252132 217462 34670 335357 289243 46114 3842 3314 528 387427 387427 583462 583462 50822 43834 6988 Food and dining 332499 332499 Repairs & maintenance 162545 162545 Provision for bad debts 3600 3600 5899529 5036348 863181 0 1635888 1515103 48613 48807 91993 83973 16929 111102 18200632 8271544 10248978 9929088 20948113 22803352 1389422 424496 34379936 34915921 1037646 507130 16061 10484 9449614 0 0 8655213 607747 394627 11111068 9567454 X 19486771 21321810 3782097 4026657 23268868 25348467 34379936 34915921 3926977 -1847378 0 X X 0 1 X 1 1 1 X 149581 166460 923 941 11340 329245 6573058 6537773 6828961 6676314 6059839 32675945 6722639 6704233 6829884 6677255 6071179 33005190 0 0 0 33005190 228821 315349 1220256 550829 329892 2645147 228821 315349 1220256 550829 329892 2645147 52454 52454 6951460 7019582 8050140 7228084 6453525 35702791 0.92440 0.93060 0.07410 0.06940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 4500 0 0 0 4500 0 Part II-B, Line 1: Youville House was a member of LeadingAge Massachusetts in the year ended December 31, 2021. A portion of the dues paid to this organization was available for lobbying expenditures on behalf of Youville House and the other member organizations in furtherance of their exempt purposes. At the time of this return's filing, LeadingAge has not provided Youville House with the exact amount of dues paid that was available for lobbying. Therefore, Youville House is listing an estimate of the total amount of dues paid to LeadingAge in 2021 that may have been available for lobbying ($4,500). This has been provided for transparency purposes; the actual amount used for lobbying expenditures may have been much less. 3782097 413553 168690 4026960 3340189 607214 165306 3782097 3486378 146189 3340189 3486378 312867 312867 3486378 3285434 200944 3486378 0.00000 1.00000 0.00000 0 0 3065879 1705444 1360435 14718949 6337709 8381240 415804 228391 187413 9929088 Investment in Covenant Health Investment Trust 22803352 F 22803352 Security deposits and interest 358506 Due to affiliates 8136 Professional liability loss reserves 27985 394627 X Part V, Line 4: Endowment funds are used to assist residents who have depleted their available resources or are otherwise unable to pay for such services. 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, 2021. 0 0 0 0 0 0 0 1 0 Nicole Breslin President & CEO 206493 0 7422 0 267 0 6207 0 2046 0 222435 0 0 0 Joanne Scianna COO 0 173430 0 5120 0 2674 0 5273 0 9340 0 195837 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 A Compensation Committee recommends the variable pay award that may be issued to qualifying employees and officers. The payment of the award is discretionary and is subject to meeting the pre-determined goals of the Organization. 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/financial-information/financial-information 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 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 100 Ames Pond Drive Tewksbury MA 01876 800199674 Charitable foundation MA 501(c)(3) Line 12a, I Covenant Health Inc 0 Covenant Health Investment Trust 420 Bedford Street Lexington MA 02420 046835128 Investment trust MA 501(c)(3) Line 12a, I Covenant Health Inc 0 Covenant Health Inc 100 Ames Pond Drive Tewksbury MA 01876 222484505 Health care management and resource organization MA 501(c)(3) Line 11 N/A 0 DH Family Medicine of Nashua 172 Kinsley Street Nashua NH 03061 208404257 Physician services NH 501(c)(3) Line 10 St Joseph Hospital of Nashua NH Inc 0 Fanny Allen Corporation Inc 790 College Parkway Colchester VT 05446 222495808 Charitable foundation VT 501(c)(3) Line 12a, I Covenant Health Inc 0 Fanny Allen Holdings Inc 790 College Parkway Colchester VT 05446 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 Nursing Restorative Center Inc 172 Lawrence Street Lawrence MA 01841 042104851 Nursing home and restorative facility MA 501(c)(3) Line 10 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 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 Covenant Health Insurance LTD PO Box 69 Grand Cayman CJ KY1-1102 043360127 Self-insurance company CJ N/A C 0 Campus Holding PO Box 7291 Lewiston ME 04240 010406049 Holding company ME 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 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 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0