2023-07-14T13:54:28-05:00 2022-08-31 010523282 Berry Dunn McNeil & Parker LLC 1000 Elm Street 4th Floor Manchester NH 03101 990 2021-09-01 861073632 Easter Seals Maine Inc EAST 6036238863 555 Auburn Street Manchester NH 03103 Claire H Gagnon CFO 6036238863 2023-07-14 1 Claire Gagnon 999009999 Barbara J McGuan CPA P00219457 6036697337 2023-07-14 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X Maureen Beauregard 555 Auburn Street Manchester NH 03103 287325 0 X www.easterseals.com/maine X 2003 ME To provide plans of care comprised of thoughtfully integrated services that help those with varied abilities live, learn, work, and play throughout their lifetimes. X 9 9 10 10 0 0 394535 73810 616443 212924 1327 -576 51 -5433 1012356 280725 153947 80759 0 0 671535 187863 0 0 24645 197235 51248 1022717 319870 -10361 -39145 104620 0 4001761 0 -3897141 0 X To provide plans of care comprised of thoughtfully integrated services that help those with varied abilities live, learn, work, and play throughout their lifetimes. 0 1 264512 80759 212940 Easter Seals Maine (ESME) was opened in Portland, ME in 2003 to respond to a critical local need for early intervention services for infants and children birth to age three with disabilities or special needs. Since its inception 18 years ago, ESME has expanded to meet the needs of children, young adults, and adults from Maine, including veterans, service members, and their families.The goal of Easter Seals Maine is to ensure all services provide an individualized approach to infants, children, and adults with disabilities or special needs, including veterans, service members, and their families, while providing additional supports to their families. We accomplish this goal by fulfilling our objective to fill identified gaps in services and working with community partners to ensure that we are not duplicating, but rather leveraging, existing resources.Easter Seals Maine currently offers the following programs in support of Maine's families:Community Care Coordination: This program, made possible through a partnership with Anthem, provides Care Coordination services for individuals through a practical, holistic, and person-centered approach designed to maximize individual engagement in community support systems and prevent costly crisis intervention. The Easterseals Care Coordination model utilizes an empirically supported methodology rooted in positively impacting the social determinants of health. The result is improved individual functioning, and reduced health care costs for each participant.Targeted Case Management / Child Development Services and Outpatient Services: This program provides services for youth who meet the criteria for a chronic health condition or mental health diagnosis, such as autism. Easterseals case managers assist families in developing, coordinating, and monitoring a comprehensive support plan to help address the child's unmet needs.Military and Veteran Services:Our mission is to provide critical and timely financial assistance and care coordination when no other resource is available to veterans, service members, and their families, to ensure their dignity, health and overall well-being. MVS has grown to serve veterans of all eras including those with considerable barriers to self-sufficiency due to PTSD, TBI, and other wounds of war. The program has been successful in serving a hard-to-engage population and helping them achieve critical outcomes such as access to mental health care (including suicide prevention), linkage to needed services and benefits, meaningful employment, stable housing, and financial self-sufficiency. The program fills gaps in services by connecting veterans to Government, VA and social service systems and providing needed services that are not available through these other programs before, during, and post-deployment. Unique to our program is our ability to meet in the home and to address whatever problems emerge, regardless of a veteran's discharge status or other potential obstacles. Emergency Financial Assistance is paired with Care Coordination to provide a "hand-up" in the context of a plan for self-sufficiency.In December 2021, Easter Seals Maine, Inc, after much deliberation, we discontinued all program services. 264512 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 X 0 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X Claire H Gagnon 6036213559 555 Auburn Street Manchester NH 03103 Andrew MacWilliam Chairman 1.00 4.00 X X 0 0 0 Bryan Bouchard Chair Elect & Treasurer 1.00 4.00 X X 0 0 0 Paul Voegelin Assistant Treasurer 1.00 4.00 X X 0 0 0 Tom Sullivan Vice Chairman 1.00 4.00 X X 0 0 0 Mary Flowers Secretary 1.00 4.00 X X 0 0 0 Rob Wieczorek Member at Large 1.00 4.00 X 0 0 0 William Lambrukos Member at Large 1.00 4.00 X 0 0 0 Tracey Pelton Member at Large 1.00 4.00 X 0 0 0 Matthew Boucher Director/ Past Chairman 1.00 4.00 X 0 0 0 Maureen Beauregard President & CEO 1.00 49.00 X 3875 383678 25345 Elin Treanor Project Director/ Past CFO 1.00 49.00 X 3078 304704 21032 Claire Gagnon Chief Financial Officer 1.00 49.00 X 1481 146561 28093 Tina Sharby Chief Human Resources Officer 1.00 49.00 X 2109 208884 17607 Michael Bonfanti Senior Vice President IT 1.00 49.00 X 1629 161285 24970 Susan Silsby Sr. VP Program Services 1.00 49.00 X 1740 172439 28604 Joseph T Emmons Chief Development Officer 1.00 49.00 X 1549 153370 15044 Christopher Miller Sr. President Property Mgmt & Housing Dev. 1.00 49.00 X 1340 132563 16104 Courtney Smith Sr. VP Major Gifts & Planned Giving 1.00 49.00 X 1337 132408 25825 Meredith Elkins Sr. VP Marketing & Communications 1.00 49.00 X 1277 126432 16552 Jay Hoyt Director Software Solutions 1.00 49.00 X 1238 122566 4267 20653 2044890 223443 14 0 1 0 0 320 69466 4024 73810 Military and Veteran S 624100 83420 83420 Miscellaneous Revenue 900099 72708 72708 Early Childhood Svcs. 624100 56796 56796 212924 116 116 459 0 1151 459 -1151 -692 -692 0 320 5449 -5449 -5449 Miscellaneous 900099 16 16 16 280725 212940 0 -6025 80759 80759 15366 2026 13340 137145 125194 1426 10525 1840 1716 124 24006 22891 1115 9506 9077 429 68 68 19655 7102 294 12259 104 104 8095 8095 14515 6616 3041 4858 2657 2657 15 15 848 848 937 937 Management Fees/Direct 4354 -3525 12612 -4733 319870 264512 30713 24645 X 4807 0 0 28576 0 48584 0 0 0 0 0 7851 0 0 4062 0 10740 0 0 0 0 0 104620 0 1222 14892 3985647 0 4001761 0 X -3900866 0 3725 0 -3897141 0 104620 0 X -39145 -1426 3937712 X 0 1 X 1 1 1 X 345118 285195 424929 394535 73810 1523587 345118 285195 424929 394535 73810 1523587 1523587 152 240 116 508 51 16 67 1524162 2286735 0.99960 0.99980 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous Income - 2020 Amount: $ 51. 2021 Amount: $ 16. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X Part X, Line 2: Easter Seals New Hampshire, Inc., Easter Seals ME, Easter Seals VT, The Way Home, Inc., and Manchester Alcoholism Rehabilitation Center are exempt from both federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. 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, 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. and its subsidiaries 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. 1 Direct Assistance to Military and Veterans Services and their Families 75 80641 FMV Funds assist veterans and current service members and their families who are in pre, current or post-deployment with critical and emergency needs including transportation, food, medical/dental, rent, utilities and household items. Direct Assistance to Care Management Service 2 118 FMV Funds assist for food and other personal items Part I, Line 2: Easter Seals assistance to individuals is intended to be a "hand up not a "hand out and is used as part of a comprehensive plan for achieving self-sufficiency and well-being. Assistance provided to individuals is monitored by the Organization by the following methods: 1. The individual is required to provide a receipt or some other sort of appropriate documentation which is then reviewed and approved by the Organization; and 2. Amounts are paid directly to the service provider and/or vendor to ensure funds are expended appropriately. 0 1 0 0 0 0 0 1 0 Maureen Beauregard President & CEO 3158 312795 521 51529 196 19354 79 7822 174 17270 4128 408770 0 0 Elin Treanor Project Director/ Past CFO 2615 258859 264 26161 199 19684 83 8252 126 12571 3287 325527 0 0 Tina Sharby Chief Human Resources Officer 1819 180206 186 18399 104 10279 49 4811 127 12620 2285 226315 0 0 Susan Silsby Sr. VP Program Services 1631 161625 52 5148 57 5666 50 4982 236 23336 2026 200757 0 0 Michael Bonfanti Senior Vice President IT 1465 145034 62 6138 102 10113 48 4736 202 19984 1879 186005 0 0 Claire Gagnon Chief Financial Officer 1351 133701 72 7128 58 5732 45 4433 235 23380 1761 174374 0 0 Joseph T Emmons Chief Development Officer 1466 145104 76 7550 7 716 47 4700 101 10196 1697 168266 0 0 Courtney Smith Sr. VP Major Gifts & Planned Giving 1263 125059 42 4158 32 3191 40 3926 218 21641 1595 157975 0 0 Christopher Miller Sr. President Property Mgmt & Housin 1284 127036 52 5148 4 379 41 4062 118 11883 1499 148508 0 0 Part I, Line 3 The CEO of Easter Seals Maine, Inc. is compensated by a related organization, Easter Seals New Hampshire, Inc. Easter Seals New Hampshire, Inc. 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 4b Elin A. Treanor participated in a 457(f) plan during calendar year 2021, but no employer contributions were made to the plan during calendar year 2021 or the fiscal year ending August 31, 2022. 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. 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 four (4) nonprofit subsidiary entities,each filing their own separate 990s: Easter Seals Maine, Inc.; Easter Seals Vermont, Inc.; The Way Home, Inc.; and Manchester Alcoholism Rehabilitation Center. While 100% of compensation for officers and key employees is paid by Easter Seals New Hampshire, each of the officers and key employees also support the four (4) related organizations. 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 four (4) entities and reimbursed to Easter Seals New Hampshire, Inc. 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 2021 Form W-2. Due to Easter Seals New Hampshire, Inc. 2021-12-31 -3946735 Audited FS 020272825 Easter Seals New Hampshire Inc 555 Auburn Street Manchester NH 03103 501c3 Due to Easter Seals Vermont, Inc. 2021-12-31 -2862 Audited FS 020272825 Easter Seals New Hampshire Inc 555 Auburn Street Manchester NH 03103 501c3 Computers 2021-12-31 1569 Audited FS 020272825 Easter Seals New Hampshire Inc 555 Auburn Street Manchester NH 03103 501c3 Printers 2021-12-31 495 Audited FS 020272825 Easter Seals New Hampshire Inc 555 Auburn Street Manchester NH 03103 501c3 Investments 2021-12-31 9821 Audited FS 020272825 Easter Seals New Hampshire Inc 555 Auburn Street Manchester NH 03103 501c3 0 0 0 0 1 1 1 1 0 Form 990, Part III, Continuation of Line 1: And, we remain steadfast in our goal of providing services to people of all ages with disabilities or special needs. Form 990, Part III, line 3 Effective August 31, 2022, Easter Seals Maine, Inc. was dissolved, and all assets were transferred to Easter Seals New Hampshire, Inc. Form 990, Part V, Line 2a: All employees of Easter Seals Maine, 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 Easter Seals Maine, 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 Easter Seals Maine, Inc., 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 Easter Seals Maine, Inc. 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. 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 Conflict of Interest Policy. Should any item come before the Board that might result in a Director having or appearing to have a conflict of interest either by occupation, place of residence or other holdings, or any other interest, the Director shall make his/her personal interest known to the Board as soon as he/she recognizes a possible conflict and shall refrain from voting on matters regarding the issue, and shall observe the following process, to comply with the provisions of Maine law, the provisions of which are incorporated herein: (a) Each Director, prior to taking a position on the Board, and all present Directors shall submit in writing to the President or the President's designee a list of all businesses or other organizations of which the Director is an officer, director, trustee, member, owner (either as sole proprietor or partner), shareholder, employee or agent, with which the Corporation has, or might reasonably in the future enter into, a relationship or a transaction in which the Director would have conflicting interests. This information shall be updated annually and shall cover the same information for members of Director's immediate families, as well. The President or designee shall become familiar with the statements of all Directors in order to guide the conduct of the business of the board should possible transactions involving Directors arise. (b) At such time as any matter comes before the Board in such a way as to give rise to consideration of a pecuniary benefit transaction involving a Director or member of the Director's family, the affected Director shall make known the potential conflict, whether disclosed by his written statement or not, and after answering any questions that might be asked him, shall withdraw from the meeting for so long as the matter shall continue under discussion. Should the matter be brought to a vote, neither the affected Director nor any other Director who has had a pecuniary benefit transaction in the same fiscal year shall vote on it. A vote to find that the transaction is in the best interest of the Corporation by 2/3rds of the Board shall be required in order to enter into the transaction. Form 990, Part VI, Section B, line 15 Easter Seals Maine, Inc. 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 four (4) nonprofit subsidiary entities: Easter Seals Maine, Inc.; 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 Chief Human Resources Officer and submitted to the Committee. The Committee meets independently to review the performance of the President, meets with the President to obtain his 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 for public inspection at the corporate office by appointment. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Easter Seals Maine, Inc. 555 Auburn Street Manchester, NH 03103 EIN: 86-1073632 Section 1.263(a)-3(n) Election: Easter Seals Maine, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, line 9: Deconsolidation of affiliate 3,937,712. Easter Seals New Hampshire Inc 555 Auburn Street Manchester NH 03103 020272825 Provide Services to individuals with special needs and their families NH 501(c)(3) Line 7 N/A 0 Easter Seals Vermont Inc 14 North Main Street Suite 3004 Barre VT 05641 272867988 Provide services to individuals with special needs and their families VT 501(c)(3) Line 7 Easter Seals New Hampshire Inc 0 Manchester Alcoholism Rehabilitation Center DBA Farnum CentreFarnum CentreN 140 Queen City Avenue Manchester NH 03103 020349962 Provide comprehensive alcohol and substance abuse treatment NH 501(c)(3) Line 10 Easter Seals New Hampshire Inc 0 The Way Home Inc 214 Spruce Street Manchester NH 03103 223004892 Provide services to prevent homeless NH 501(c)(3) Line 7 Easter Seals New Hampshire Inc 0 Champlin Place Limited Partnership 555 Auburn Street Manchester NH 03103 874195492 Acquire, own, develop, construct, lease, manage, and operate apartments NH N/A 0 1 Champlin Place Inc 555 Auburn Street Manchester NH 03103 874219460 Acquire, own, develop, construct, lease, manage, and operate apartments NH N/A C 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1