MANCHESTER ALCOHOLISM REHABILITATION CENTER: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MANCHESTER ALCOHOLISM REHABILITATION CENTER (EIN 02-0349962)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-07-14
- IRS object ID
- 202641959349302164
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-14T15:05:58-05:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010523282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 Elm Street 4th Floor | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020349962 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Manchester Alcoholism Rehabilitation | BusinessNameLine1Txt |
| Business Name Line2 | Center | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MANC | BusinessNameControlTxt |
| Phone | 6036223020 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 Lake Ave | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mary Hamilton | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6036223020 | PhoneNum |
| Signature | 2026-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Melissa Magoon CPA | PreparerPersonNm |
| PTIN | P01712842 | PTIN |
| Phone | 6036697337 | PhoneNum |
| Preparation | 2026-07-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Farnum Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Maureen Beauregard | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 Auburn Street | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,604,363 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.farnumcenter.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | NH | LegalDomicileStateCd |
| Activity Or Mission | Helping individuals and families find their way to a life free of the effects of alcohol and other drugs through comprehensive treatment and recovery services open to all. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 150 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,772,617 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,123,624 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,818,057 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $352,521 | CYProgramServiceRevenueAmt |
| PY Investment Income | $47,467 | PYInvestmentIncomeAmt |
| CY Investment Income | $127,875 | CYInvestmentIncomeAmt |
| PY Other Revenue | $81,893 | PYOtherRevenueAmt |
| CY Other Revenue | -$16,813 | CYOtherRevenueAmt |
| PY Total Revenue | $9,720,034 | PYTotalRevenueAmt |
| CY Total Revenue | $1,587,207 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,188 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,681 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,445,133 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $786,118 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $20,641 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,225,902 | PYOtherExpensesAmt |
| CY Other Expenses | $1,462,015 | CYOtherExpensesAmt |
| PY Total Expenses | $10,681,223 | PYTotalExpensesAmt |
| CY Total Expenses | $2,249,814 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$961,189 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$662,607 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,108,038 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,699,166 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,382,580 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,138,245 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,725,458 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,560,921 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Helping individuals and families find their way to a life free of the effects of alcohol and other drugs through comprehensive treatment and recovery services open to all. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $1,057,552 | ExpenseAmt |
| Grant | $1,681 | GrantAmt |
| Revenue | $352,521 | RevenueAmt |
| Desc | The Manchester Alcoholism Rehabilitation Center, doing business as the Farnum Center, is committed to providing effective, dignified care and support for adults seeking recovery from alcohol and other drugs. We are committed to service to individuals who lack resources, underinsured, not insured and our financial assistance as well as a subsidy of $2M annually. In FY 2025, we treated 1,429 adults with substance use disorders.Farnum, with two locations in Manchester, is comprehensive alcohol and other drug addiction treatment program serving adults in New England and beyond. Our clients benefit from evidence-based practices that reflect the latest science and research in the field of substance use treatment. At the heart of all we do is our belief that individuals can, with the right assistance, achieve lasting recovery and all of its rewards. All are welcome here.Services offered are Medical Detoxification, Residential Treatment, Intensive Outpatient, Partial Hospitalization, Group and Individual Counseling.The Farnum Difference:We are CARF accreditation which is the highest level of quality care.We have on-site team of clinical & medical staff that includes Master Licensed Alcohol and Drug Counselors (MLADCs), Licensed Alcohol and Drug Counselors (LADCs), Advanced Practice Registered Nurses (APRNs), Doctors of Medicine (MDs), Psychiatric Mental Health Nurse Practitioners (PMHNPs), and 24/7 Detox Nurses.We have Individual treatment plans.We accept most insurance.We have over 35 years of experience. | Desc |
| Total Program Service Expenses | $1,057,552 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 150 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Maureen Beauregard | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6036238863 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 Auburn Street | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Bryan Bouchard | |||||||||
| Chairman | 1.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Gregory Baxter | |||||||||
| Vice Chairman | 1.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Timothy Wade | |||||||||
| Treasurer | 1.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Andrew MacWilliam | |||||||||
| Director | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Tom Sullivan | |||||||||
| Past Vice Chairman | 1.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Paul E Voegelin | |||||||||
| Past Treasurer | 1.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Maureen Beauregard | |||||||||
| President & CEO | 1.00 | 49.00 | Yes (X) | $4,541 | $449,604 | $46,718 | |||
| Claire H Gagnon | |||||||||
| Past Chief Financial Officer | 1.00 | 49.00 | Yes (X) | $2,194 | $217,237 | $33,379 | |||
| Jeffrey Zwillenberg | |||||||||
| Past Chief Administrative Officer | 1.00 | 49.00 | Yes (X) | $1,427 | $141,270 | $23,818 | |||
| Mary Hamilton | |||||||||
| Chief Financial Officer | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |||
| Tina M Sharby | |||||||||
| Past Chief Human Resources Officer | 1.00 | 49.00 | $2,302 | $227,877 | $18,639 | Yes (X) | |||
| Peter C Hastings | |||||||||
| Past Chief Information Officer | 1.00 | 49.00 | $2,140 | $211,893 | $35,573 | Yes (X) | |||
| Pamela Hawkes | |||||||||
| Chief Development Officer | 1.00 | 49.00 | $1,954 | $193,541 | $8,848 | Yes (X) | |||
| Michele Talwani | |||||||||
| Chief Marketing and Comms Officer | 1.00 | 49.00 | $1,748 | $173,075 | $32,935 | Yes (X) | |||
| Amy Joslin | |||||||||
| Sr VP Practice Management | 48.00 | 2.00 | $157,734 | $4,879 | $7,443 | Yes (X) | |||
| Kelly Wood | |||||||||
| Sr Vice President/Controller | 1.00 | 49.00 | $1,486 | $147,055 | $41,485 | Yes (X) | |||
| Bruce Bacon | |||||||||
| Sr Vice President Human Resources | 1.00 | 49.00 | $1,353 | $133,923 | $17,935 | Yes (X) | |||
| Marie LeRoux-Poole | |||||||||
| Sr VP Property Management | 1.00 | 49.00 | $2,705 | $132,534 | $38,498 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $179,584 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,032,888 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $305,271 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,101,705 | GovernmentGrantsAmt |
| All Other Contributions | $21,919 | AllOtherContributionsAmt |
| Total Contributions | $1,123,624 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Outpatient Substance U | 621420 | $352,266 | $352,266 |
| Miscellaneous Revenue | 900099 | $255 | $255 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $352,521 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,600 | TotalRevenueColumnAmt |
| Exclusion | $35,600 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $87,275 | SecuritiesAmt |
| Other | $5,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $87,275 | SecuritiesAmt |
| Other | $5,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $92,275 | TotalRevenueColumnAmt |
| Exclusion | $92,275 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $17,156 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$17,156 | TotalRevenueColumnAmt |
| Exclusion | -$17,156 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $343 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $343 | TotalRevenueColumnAmt |
| Exclusion | $343 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,587,207 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $352,521 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $111,062 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,681 | TotalAmt |
| Program Services | $1,681 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,226 | TotalAmt |
| Management And General | $14,183 | ManagementAndGeneralAmt |
| Fundraising | $2,043 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $617,226 | TotalAmt |
| Program Services | $601,186 | ProgramServicesAmt |
| Fundraising | $16,040 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,354 | TotalAmt |
| Program Services | $8,197 | ProgramServicesAmt |
| Fundraising | $157 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,111 | TotalAmt |
| Program Services | $96,020 | ProgramServicesAmt |
| Fundraising | $3,091 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,201 | TotalAmt |
| Program Services | $44,031 | ProgramServicesAmt |
| Fundraising | $1,170 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,643 | TotalAmt |
| Management And General | $10,643 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,230 | TotalAmt |
| Program Services | $204,155 | ProgramServicesAmt |
| Management And General | $75 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$56,669 | TotalAmt |
| Program Services | -$56,848 | ProgramServicesAmt |
| Fundraising | $179 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,263 | TotalAmt |
| Program Services | $40,259 | ProgramServicesAmt |
| Fundraising | $4 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,716 | TotalAmt |
| Program Services | $105,716 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,776 | TotalAmt |
| Program Services | $6,532 | ProgramServicesAmt |
| Management And General | $244 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,180 | TotalAmt |
| Program Services | $3,180 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,443 | TotalAmt |
| Program Services | $3,443 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Management Fees/Direct | Desc |
| Total | $1,144,433 | TotalAmt |
| Management And General | $1,146,476 | ManagementAndGeneralAmt |
| Fundraising | -$2,043 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,249,814 | TotalAmt |
| Program Services | $1,057,552 | ProgramServicesAmt |
| Management And General | $1,171,621 | ManagementAndGeneralAmt |
| Fundraising | $20,641 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500 | BOYAmt |
| EOY | $500 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,566,553 | BOYAmt |
| EOY | $1,570,598 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,593 | BOYAmt |
| EOY | $16,919 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,752 | BOYAmt |
| EOY | $10,327 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $285,594 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $244,097 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,129,735 | BOYAmt |
| EOY | $41,497 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $846,153 | BOYAmt |
| EOY | $895,431 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $398,415 | BOYAmt |
| EOY | $277,279 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,337 | BOYAmt |
| EOY | $4,886,615 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,108,038 | BOYAmt |
| EOY | $7,699,166 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,941 | BOYAmt |
| EOY | $34,714 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,931,972 | BOYAmt |
| EOY | $3,810,416 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,667 | BOYAmt |
| EOY | $293,115 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,382,580 | BOYAmt |
| EOY | $4,138,245 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,134,592 | BOYAmt |
| EOY | $2,994,504 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $590,866 | BOYAmt |
| EOY | $566,417 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,725,458 | BOYAmt |
| EOY | $3,560,921 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,108,038 | BOYAmt |
| EOY | $7,699,166 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$662,607 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$30,995 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $529,065 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,628,854 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,717,674 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,228,988 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,772,617 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,123,624 | CurrentTaxYearAmt |
| Total | $15,471,757 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,455,842 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,061,744 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,193,829 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,818,057 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $352,521 | CurrentTaxYearAmt |
| Total | $31,881,993 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,084,696 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,779,418 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,422,817 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,590,674 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,476,145 | CurrentTaxYearAmt |
| Total | $47,353,750 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,000 | CurrentTaxYearMinus3YearsAmt |
| Total | $7,000 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,000 | CurrentTaxYearMinus3YearsAmt |
| Total | $7,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $47,346,750 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,794 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,880 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,433 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,512 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,600 | CurrentTaxYearAmt |
| Total | $167,219 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,794 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,880 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,433 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,512 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,600 | CurrentTaxYearAmt |
| Total | $167,219 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $61,344 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $54,593 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,518 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $343 | CurrentTaxYearAmt |
| Total | $202,798 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $390 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4 | CurrentTaxYearMinus2YearsAmt |
| Total | $394 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,111,490 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,874,032 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,511,847 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,714,704 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,512,088 | CurrentTaxYearAmt |
| Total | $47,724,161 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99210 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99360 | PublicSupportPY509Pct |
| Investment Income CY | 0.00350 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00270 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Other Income - 2021 Amount: $ 390. 2022 Amount: $ 4. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $590,866 | BeginningYearBalanceAmt |
| End Year Balance | $590,866 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $590,866 | BeginningYearBalanceAmt |
| End Year Balance | $590,866 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $590,866 | BeginningYearBalanceAmt |
| End Year Balance | $590,866 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $590,866 | BeginningYearBalanceAmt |
| End Year Balance | $590,866 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $590,866 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $41,059 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $41,059 | OtherExpendituresAmt |
| End Year Balance | $590,866 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.04138 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.95862 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,934 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,500 | DepreciationAmt |
| Book Value | $14,434 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,403 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,403 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $251,257 | OtherCostOrOtherBasisAmt |
| Depreciation | $224,194 | DepreciationAmt |
| Book Value | $27,063 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $41,497 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Assets limited to use - Deferred Compensation Plan | $5,509 |
| Property Held For Sale | $4,881,106 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,886,615 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred Compensation | $5,509 |
| Operating Lease Liabilities | $287,606 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $293,115 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | In accordance with our investment spending policy, we will use the proceeds earned on our endowment funds to maximize the extent to which we are able to fulfill our mission of providing free and reduced-price services to individuals and families who need services but cannot afford or otherwise access them. |
| Part X, Line 2: | Easter Seals New Hampshire, Inc., Easter Seals VT and Farnum Center are exempt from both federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code, with the exception of certain federal taxes applicable to not-for-profit entities. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position historically taken on various tax exposure items including unrelated business income or tax status. In accordance with accounting principles generally accepted in the United States of America (U.S. GAAP), 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. Management has evaluated tax positions taken by Easter Seals New Hampshire, Inc., Easter Seals VT and Farnum Center on their respective filed tax returns and concluded that the organizations have maintained their tax-exempt status, do not have any significant unrelated business income, and have taken no uncertain tax positions that require adjustment to or disclosure in the accompanying consolidated financial statements. Champlin Place, Inc. and ESNH Veterans Inc.'s management has determined that the entities have not taken, nor expect to take, any uncertain tax positions in any income tax return. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Maureen Beauregard | ||||||||||||||
| President & CEO | $3,620 | $358,396 | $715 | $70,810 | $206 | $20,398 | $110 | $10,864 | $356 | $35,388 | $5,007 | $495,856 | $0 | $0 |
| Claire H Gagnon | ||||||||||||||
| Past Chief Financial Officer | $1,620 | $160,436 | $0 | $0 | $574 | $56,801 | $50 | $4,989 | $283 | $28,057 | $2,527 | $250,283 | $0 | $0 |
| Peter C Hastings | ||||||||||||||
| Past Chief Information Officer | $1,893 | $187,427 | $196 | $19,431 | $51 | $5,035 | $63 | $6,237 | $292 | $28,981 | $2,495 | $247,111 | $0 | $0 |
| Tina M Sharby | ||||||||||||||
| Past Chief Human Resources Officer | $1,995 | $197,464 | $207 | $20,486 | $100 | $9,927 | $44 | $4,360 | $142 | $14,093 | $2,488 | $246,330 | $0 | $0 |
| Michele Talwani | ||||||||||||||
| Chief Marketing and Comms Officer | $1,577 | $156,151 | $170 | $16,830 | $1 | $94 | $55 | $5,492 | $273 | $27,115 | $2,076 | $205,682 | $0 | $0 |
| Pamela Hawkes | ||||||||||||||
| Chief Development Officer | $1,746 | $172,990 | $158 | $15,601 | $50 | $4,950 | $58 | $5,716 | $31 | $3,043 | $2,043 | $202,300 | $0 | $0 |
| Kelly Wood | ||||||||||||||
| Sr Vice President/Controller | $1,314 | $130,023 | $171 | $16,929 | $1 | $103 | $47 | $4,647 | $368 | $36,423 | $1,901 | $188,125 | $0 | $0 |
| Marie LeRoux-Poole | ||||||||||||||
| Sr VP Property Management | $2,563 | $125,556 | $140 | $6,860 | $2 | $118 | $0 | $0 | $771 | $37,727 | $3,476 | $170,261 | $0 | $0 |
| Amy Joslin | ||||||||||||||
| Sr VP Practice Management | $124,080 | $3,838 | $33,654 | $1,041 | $0 | $0 | $2,829 | $87 | $4,391 | $136 | $164,954 | $5,102 | $0 | $0 |
| Jeffrey Zwillenberg | ||||||||||||||
| Past Chief Administrative Officer | $1,257 | $124,440 | $170 | $16,830 | $0 | $0 | $41 | $4,020 | $199 | $19,558 | $1,667 | $164,848 | $0 | $0 |
| Bruce Bacon | ||||||||||||||
| Sr Vice President Human Resources | $1,303 | $128,946 | $50 | $4,950 | $0 | $27 | $41 | $4,095 | $139 | $13,660 | $1,533 | $151,678 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3 | The CEO of Manchester Alcoholism Rehabilitation Center is compensated by a related organization, Easter Seals New Hampshire, Inc. Easter Seals New Hampshire uses a compensation committee, compensation survey or study, Form 990 of other organizations, and approval by the board or compensation committee to establish the compensation of the CEO. |
| Part I, Line 4a | During 2024, Claire H. Gagnon, Past Chief Financial Officer, received a severance payment in the amount of $38,031. |
| Part I, Line 7 | Officer bonuses are awarded based upon the completion of goals established by the compensation committee. Key employee bonuses are awarded based upon the completion of goals established by the corporate officers. |
| Form 990, Schedule J, Part II: | The officers, key employee, and highest compensated employees listed in Part VII-A, line 1 and Schedule J, Part II receive a single Form W-2 from Easter Seals New Hampshire, Inc. The compensation reported on that Form W-2 represents amounts received for services provided to Easter Seals New Hampshire, Inc. and its related organizations. Easter Seals New Hampshire, Inc. is the parent organization with oversight and responsibility for three (3) nonprofit subsidiary entities, each filing their own separate 990s: Easter Seals Vermont, Inc.; The Way Home, Inc.; and Manchester Alcoholism Rehabilitation Center. It should be noted 100% of the compensation for officers and key employees is paid by Easter Seals New Hampshire (a common paymaster), and the wages are allocated to the three (3) related organizations they support. These organizations benefit from all services of the officer and key employee functions, and this structure allows for major cost savings as a result of not hiring or filling officer or key employee positions in each of the subsidiary entities. A significant portion of the compensation is supported financially by the three (3) entities and reimbursed to Easter Seals New Hampshire for their proportionate share. The amounts reported in Part VII, Column (D) and Schedule J, Part II, row (i) reflect the compensation received with respect to services performed for the reporting entity only. The balance of the individual's compensation is reported in Part VII, column (E) and Schedule J, Part II, row (ii). The sum of Part VII columns (D) and (E) equal box 5 of the respective employee's 2024 Form W-2. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | New Hampshire Health and Education Facilities Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 020279866 | BondIssuerEIN |
| Bond Issued | 2016-12-20 | BondIssuedDt |
| Issue Price | $9,175,000 | IssuePriceAmt |
| Purpose | Aquisitions, construction, renovation, installation, equipping & refinance | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $4,223,103 | RetiredAmt |
| Total Proceeds | $9,175,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $135,637 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $8,635,345 | CapitalExpendituresAmt |
| Other Spent Proceeds | $404,018 | OtherSpentProceedsAmt |
| Substantial Completion | 2019 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part II, Proceeds, A: | 11) Other Spent Proceeds were used to pay down the principal debt |
| Schedule K, Part I, Bond Proceeds: | The $9,175,000 bond obligation is reported by both Easter Seals New Hampshire, Inc. and Manchester Alcoholism Rehabilitation Center because the bond issuance is a shared financing arrangement between the two entities. Each organization is responsible for, and records, its respective portion of the outstanding bond liability on its individual balance sheet in accordance with generally accepted accounting principles. |
| Schedule K, Part IV, Line 7 and Part V: | Manchester Alcoholism Rehabilitation Center carefully and consistently monitors its bond for potential violations of federal tax requirements, including the requirements of Section 148, and procedures are in place to ensure that violations, should they occur, are timely identified and corrected. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 3 | On August 31, 2025, in accordance with the vote and approval of the Board of Directors on June 11, 2025, closed the Farnum Center inpatient programs located at 140 Queen City Avenue, Manchester, New Hampshire. Farnum Center continues to operate certain outpatient programs located at 700 Lake Avenue, Manchester, New Hampshire. All program-related revenue and expenses related to the Farnum Center inpatient programs have been reported as discontinued operations. |
| Form 990, Part V, Line 2a: | All employees of Manchester Alcoholism Rehabilitation Center, Inc., including officers, key employees, and highest compensated employees listed in Part VII-A, line 1; Schedule J, Part II; and Part IX, line 5 receive a single Form W-2 from Easter Seals New Hampshire, Inc, a related organization that acts as the common paymaster. The number of employees who have compensation allocated to Manchester Alcoholism Rehabilitation Center, Inc. is reported on Part V, Line 2a. |
| Form 990, Part VI, Section A, line 6 | Easter Seals New Hampshire, Inc., a New Hampshire voluntary corporation, is the sole member of the Manchester Alcoholism Rehabilitation Center, acting through its governing processes. |
| Form 990, Part VI, Section A, line 7a | Easter Seals New Hampshire, Inc., a New Hampshire voluntary corporation, is the sole member of the Manchester Alcoholism Rehabilitation Center. The member shall select the Board of Directors of this Corporation and shall have the power to remove any director or officer of this Corporation, with or without cause. |
| Form 990, Part VI, Section A, line 7b | The Fiscal Committee reviews financial related matters and recommends actions to the full Board of Directors for approval. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an outside independent accounting firm and presented to the Audit Committee of the Board for review before filing with the IRS. The Audit Committee reviews financial related matters and recommends actions to the full Board of Directors for approval. A copy of 990 is provided to the full Board of Directors Board before the 990 is filed. |
| Form 990, Part VI, Section B, line 12c | It shall be against the policy of Manchester Alcoholic Rehabilitation Center to have conflicts of interest with its directors, officers, staff or members of their immediate families. In the event of a pecuniary benefit transaction as defined by NH Law in RSA 7:19-a, it shall be the policy of Manchester Alcoholic Rehabilitation Center to follow the statute. Included but not limited to the following, the procedure shall be that each director shall complete a questionnaire on the related entities and persons and business activities of the director and members of the director's immediate family as defined by statute and such questionnaire shall be on file at the office of the Corporation. In the event the Corporation or any director becomes aware of any potential pecuniary benefit transaction as defined by law, the Corporation shall follow the procedures prescribed by law and give notice of the transaction to the full Board with notice of its next meeting. At the meeting, the Board shall vote on whether the pecuniary benefit transaction is in the best interest of the corporation, after full explanation thereof and without the director being present and without any director who has had a pecuniary benefit transaction within the fiscal year being present. If two thirds (2/3rds) of the entire Board shall vote that the pecuniary benefit transaction is in the best interest of the Corporation, the transaction shall be allowed. Notice of any such pecuniary benefit transaction the value of which is $5,000 or more shall be published according to statute. Notice of all pecuniary benefit transactions shall be given to the Director of Charitable Trusts of the State of New Hampshire annually with the reporting by the Corporation and individually for those transactions exceeding $5,000. |
| Form 990, Part VI, Section B, line 15 | Manchester Alcoholism Rehabilitation Center does not compensate its officers or top management officials. They are paid by a related organization, Easter Seals New Hampshire, Inc., the parent organization with oversight and responsibility for three (3) nonprofit subsidiary entities: Easter Seals Vermont, Inc.; The Way Home, Inc.; and Manchester Alcoholism Rehabilitation Center. Easter Seals New Hampshire, Inc. has an Executive Compensation Committee that is made up of the former Chair of the Board of Directors and other Directors. It meets annually and reviews data on comparable not-for-profit executives of similar sized organizations in the geographical area in which we operate. That data is compiled from information gathered by the Compensation and Benefits Analyst and submitted to the Committee. The Committee meets independently to review the performance of the President, meets with the President to obtain their input, and then recommends compensation levels. It then submits its report to the entire Board of Directors which meets in executive session to review the process and the recommendations. The Committee also reviews the compensation of the highest level employees and provides input to the President in setting their compensation. Contemporaneous substantiation of the deliberation and decision is recorded. |
| Form 990, Part VI, Section C, line 19 | Copies of the IRS Form 990 and the nonprofit status determination documents are available by appointment for public inspection at the corporate office. |
| Form 990, Part VII | Mary Hamilton became Chief Financial Officer of Manchester Alcoholism Rehabilitation Center and its affiliates, Easter Seals VT and Easter Seals NH, subsequent to fiscal year 2025; therefore, she received no compensation from the organization during calendar year 2024. |
| Form 990, Part X, Line 10: Land, Buildings, and Equipment | Section 1.263(a)-3(n) Election: Manchester Alcoholism Rehabilitation Center 700 Lake Avenue Manchester, NH 03103 EIN: 02-0349962 Section 1.263(a)-3(n) Election: Manchester Alcoholism Rehabilitation Center is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). |
| Form 990, Part XI, line 9: | Intercompany Transfer 472,570. Loss from Discontinued Operations 56,495. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Easter Seals Vermont Inc | |||||||||||
| 14 North Main Street Suite 3004 | Barre | VT | 05641 | 272867988 | Provide integrated services to individuals with varied abilities & their fam | VT | 501(c)(3) | Line 7 | Easter Seals New Hampshire Inc | 0 | |
| The Way Home Inc | |||||||||||
| 555 Auburn Street | Manchester | NH | 03103 | 223004892 | Provide services to prevent homeless | NH | 501(c)(3) | Line 7 | Easter Seals New Hampshire Inc | 0 | |
| Easter Seals New Hampshire Inc | |||||||||||
| 555 Auburn Street | Manchester | NH | 03103 | 020272825 | Provide integrated services to individuals with varied abilities & their fam | NH | 501(c)(3) | Line 7 | 0 | N/A | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|---|
| Champlin Place Limited Partnership | |||||||||
| 555 Auburn Street | Manchester | NH | 03103 | 874195492 | To acquire, own, develop, construct, lease, manage, and operate apartments | NH | N/A | 0 | Yes (1) |
| Elms Farm Housing Limited Partnership | |||||||||
| 555 Auburn Street | Manchester | NH | 03103 | 933477194 | To acquire, own, develop, construct, lease, manage, and operate apartments | NH | N/A | 0 | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| Champlin Place Inc | |||||||||
| 555 Auburn Street | Manchester | NH | 03103 | 874219460 | To acquire, own, develop, construct, lease, manage, and operate apartments | NH | N/A | C | Yes (1) |
| ESNH Veterans Inc | |||||||||
| 555 Auburn Street | Manchester | NH | 03103 | 933457566 | To acquire, own, develop, construct, lease, manage, and operate apartments | NH | N/A | C | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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