2025-11-06T15:33:46-06:00 2024-12-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2024-01-01 043297834 Youville Place Inc YOUV 7818613535 10 Pelham Road Lexington MA 02421 Susan Cwieka President & CEO 7818613535 2025-11-03 1 0 Connor Smart P02285543 2078792100 2025-11-03 2024 2025-03-06 01:10:19Z Susan Cwieka 10 Pelham Road Lexington MA 02421 8514282 0 X www.youvilleassistedliving.org X 1997 MA Youville Place is a Catholic health ministry, providing healing and care for the whole person, in service to all in our communities. 9 8 133 8 0 0 16630 1715 6727928 7542837 -82084 180746 478795 27951 7141269 7753249 0 0 0 0 4017947 4193744 0 0 0 3453617 3568549 7471564 7762293 -330295 -9044 17362822 20960671 8885860 13051524 8476962 7909147 X Youville Place is a Catholic health ministry, providing healing and care for the whole person, in service to all in our communities. Youville Place's core values are compassion, integrity, collaboration and excellence. Youville Place is grounded in the spirit of St. Marguerite d'Youville, Foundress of the Sisters of Charity of Montreal, the "Grey Nuns". 0 0 7180896 0 7542837 Youville Place provided 26,346 days of resident assisted living services. The organization 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 $1,131,428 of which $1,121,081 were rents subsidized by the organization. These figures are 14.58% and 14.44% of operating expenses for the year of this return, respectively. 7180896 1 0 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 30 0 1 133 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 Susan Cwieka President 7818613535 10 Pelham Road Lexington MA 02421 Susan Cweika President & CEO (start 1/2024) 20.00 20.00 X X 185414 0 14148 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 1.00 X X 0 0 0 Joseph E Connarton Treasurer and Clerk 1.00 1.00 X X 0 0 0 Joanne Scianna Interim President (end 1/2024) 20.00 20.00 X 50656 0 1305 Bianca Medeiros COO 20.00 20.00 X 0 145016 6359 236070 145016 21812 1 0 1 0 US Foods Inc 100 Ledge Road Seabrook NH 03874 Food delivery 321992 Covenant Health Inc 40 Shattuck Road 317 Andover MA 01810 Management and consulting 280812 JDW Group LLC 44 Garden Street Unit 8 Danvers MA 01923 Construction 265991 Syntegra Services LLC 116 Robbins Street Waltham MA 02453 Cleaning services 141923 RL Barnard Landscape Contractors Inc 3 Allen Street Lexington MA 02420 Landscaping 108670 5 1715 1715 Room, board, and care 623000 7140379 7140379 Assisted living 623000 217821 217821 Assessment fees 722514 174750 174750 Meals and dining 623000 9887 9887 7542837 85139 85139 27951 0 27951 27951 27951 856640 761033 95607 95607 95607 7753249 7542837 0 208697 251523 240886 10637 3279706 3137412 142294 48937 47686 1251 333863 325331 8532 279715 272567 7148 280812 280812 1851 1851 1475 1475 511524 474921 36603 57911 53767 4144 330060 306442 23618 221 205 16 584192 542389 41803 3900 3621 279 314779 314779 785971 785971 91386 84847 6539 Food and dining 399699 399699 Repairs & maintenance 201168 186773 14395 Provision for bad debts 3600 3600 7762293 7180896 581397 0 201418 905891 1367695 921352 346121 298429 30996 20205 19665 35207 19336272 9249106 10357440 10087166 4518179 8126439 521308 565982 17362822 20960671 554598 601099 33650 35650 8297612 12414775 8885860 13051524 X 8376370 7904326 100592 4821 8476962 7909147 17362822 20960671 X -9044 -465282 -93489 X X 0 1 X 1 1 1 X 34457 24992 78063 16630 1715 155857 7396522 6874897 6741117 6727928 7542837 35283301 7430979 6899889 6819180 6744558 7544552 35439158 0 0 0 35439158 128447 68992 61844 94378 113090 466751 128447 68992 61844 94378 113090 466751 448973 448973 7559426 6968881 6881024 7287909 7657642 36354882 0.97480 0.96970 0.01280 0.01810 X Schedule A, Part III, Line 12, Explanation of Other Income: Gain on debt extinguishment - 2023 Amount: $ 448,973. 0 0 0 0 0 1 4430 0 0 0 4430 0 Part II-B, Line 1: During the year, Youville Place was a member of LeadingAge Massachusetts, which disclosed to their members that a portion of membership dues may be used for lobbying expenditures in furtherance of their exempt purposes. However, LeadingAge did not specifically disclose what amount or percentage of dues paid in 2024 were ultimately used for lobbying purposes. For transparency purposes, Youville Place is disclosing the total amount of dues paid on Schedule C, Page 3, Part II-B, Line 1f. Howver, it is likely that the actual amount available or used for lobbying purposes was less than this total figure. 100592 1715 97486 4821 102313 11780 13501 100592 80755 47688 26130 102313 67564 24827 11636 80755 65410 32861 30707 67564 0.00000 0.00000 1.00000 0 0 750000 750000 17961037 8744356 9216681 607753 504750 103003 17482 17482 10087166 Investment in Covenant Health Investment Trust 8126439 F 8126439 Resident security deposits 362520 Due to affiliates (net) 12017601 Professional liability reserve 34654 12414775 X Part V, Line 4: The Organization's Endowment Funds are to be restricted and used for the purposes prescribed by donors. The Organization's current endowment funds are set aside to be used for COVID-19 hardship relief, scholarships, and projects and program funding. 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, 2024. 0 0 0 0 0 0 0 1 0 Susan Cweika President & CEO (start 1/2024) 183586 0 0 0 1828 0 0 0 14148 0 199562 0 0 0 Bianca Medeiros COO 0 144851 0 0 0 165 0 4357 0 2002 0 151375 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/financials Form 990, Part XI, line 9: Restricted net asset value adjustments and reclassifications -93,489. 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 Bangor Nursing and Rehabilitation Center 103 Texas Avenue Bangor ME 04401 010538534 Long-term care nursing facility ME 501(c)(3) Line 10 Covenant Health Inc 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 40 Shattuck Road 317 Andover MA 01810 800199674 Charitable foundation MA 501(c)(3) Line 12a, I Covenant Health Inc 0 Covenant Health Investment Trust 40 Shattuck Road 317 Andover MA 01810 046835128 Investment trust MA 501(c)(3) Line 12a, I Covenant Health Inc 0 Covenant Health Inc 40 Shattuck Road 317 Andover MA 01810 222484505 Health care management and resource organization MA 501(c)(3) Line 10 N/A 0 Fanny Allen Corporation Inc 40 Shattuck Road 317 Andover MA 01810 222495808 Charitable foundation VT 501(c)(3) Line 12a, I Covenant Health Inc 0 Fanny Allen Holdings Inc 40 Shattuck Road 317 Andover MA 01810 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 3 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 7 Covenant Health Inc 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 House Inc 1573 Cambridge Street Cambridge MA 02138 043239593 Assisted living services 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 Campus Holding PO Box 7291 Lewiston ME 04240 010406049 Holding company ME N/A C 0 Covenant Health Insurance LTD PO Box 69 Grand Cayman CJ KY1-1102 043360127 Self-insurance company CJ 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 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 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0