2021-07-15T12:29:33-05:00 2020-08-31 010523282 Berry Dunn McNeil & Parker LLC PO BOX 1100 Portland ME 041041100 990 2019-09-01 020349962 Manchester Alcoholism Rehabilitation Center MANC 6036223020 140 Queen City Avenue Manchester NH 03103 Elin A Treanor CFO 6036213475 2021-07-15 1 Melissa Magoon CPA P01712842 2077752387 2021-07-15 2019 2022-09-23 18:48:47Z X Farnum Center and Farnum Center North Maureen Beauregard 555 Auburn Street Manchester NH 03103 14349878 0 X www.farnumcenter.org X 1974 NH 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. 8 8 218 10 0 0 190164 135111 14857810 14118666 17781 70572 0 0 15065755 14324349 41988 26452 0 0 9362909 10051572 0 0 21798 5112842 4714014 14517739 14792038 548016 -467689 22452918 22483513 8043012 8507865 14409906 13975648 X 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. 0 0 13461707 26452 14118666 The Manchester Alcoholism Rehabilitation Center, doing business as the Farnum Center and Farnum Center North, 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 over $3.1M annuallyOur Facilities:We deliver this treatment through a range of therapeutic options, in four facilities located in scenic New Hampshire. We serve individuals throughout New England and beyond. All treatment is conducted under the guidance of an experienced clinical and medical team and customized to the unique needs of each client. Ray House and Webster Place are located in bucolic Franklin, NH, an ideal setting for those who seek serenity and contemplative time away from the hustle and bustle of daily life, with the chance to be in nature outside of an urban area.Our Queen City and Outpatient facilities are located in the heart of Manchester, NH, for those seeking the convenience and energy of an urban setting.Our Programs:Program - Medical Detoxification (Detox) Services:Farnum Center's Medical Detoxification (Detox) unit provides 24/7 medical monitoring to adult clients over the age of 18 who require that level of care for treatment of alcohol, opiates, and other substance use disorders. Our skilled medical team oversees your treatment every step of the way. The staff is led by a medical director who specializes in substance use and also includes other licensed medical practitioners, a caring team of nurses, licensed nurse assistants, clinicians, certified recovery support workers and other support staff. Our interdisciplinary team works closely together and in partnership with you or your loved one to provide holistic health while promoting physical and psycho-social healing in support of recovery. In addition, to ease the discomfort associated with your detoxification process Medication Assisted Treatment (MAT) can be used. The cost of treatment is usually covered by insurance or through private payment.The detoxification process consists of three essential components: evaluation, stabilization, and preparing for the next step of care. Evaluation: Upon admission to our Detox unit, our medical staff will greet and assess you to determine the course of treatment that best matches your needs. Your initial evaluation will include: (1) a urinalysis to detect the presence and concentration of substances, (2) an assessment of your medical history to determine your individualized needs, and (3) an assessment to determine your treatment needs following your stay in our medical detox unit.Stabilization: During the detoxification process, medications are used to minimize symptoms associated with withdrawal. The medications and protocols used vary depending on the substance(s) you used, medical history, and other criteria resulting in a treatment plan that is tailored to your specific needs. During your stay at Farnum, staff will encourage you to participate in group discussions to promote lasting recovery.Preparing for Your Next Steps: Detoxification is just one step on the road to recovery. During your stay in detox, you will meet with members of our team who will assist you in exploring possibilities for care after medical detoxification. You are encouraged to consider the next steps that will support your recovery process. After-care options may include admission into high intensity residential treatment at a Farnum Residential Program, either in Manchester or Franklin, NH, or outpatient programming, either in-person or virtually through our telehealth services, in our Intensive Outpatient Program (IOP) or Partial Hospitalization Program (PHP). Your lifestyle, personal support systems and other concerns are considered in order to develop the best, safest plan for care coordination following your detoxification process.Program Residential Services:The first step towards your recovery is an assessment conducted by a skilled clinician which determines the appropriate level of care for you or your loved one's treatment. Once residential treatment is recommended as the appropriate level of care, Farnum will offer you treatment at one of our residential locations in Manchester or Franklin, New Hampshire.Throughout the day, residential clients participate in group counseling sessions as well as other recovery activities. When you are not in structured programming, you will enjoy socializing, meditating, participating in recreation, and other fun and productive activities during your free time. There is access to an outdoor swimming pool, a gym and a wide array of outdoor recreational activities to access during scheduled times. We offer a variety of activities both on and off campus. Related issuesanxiety, depression, sleep disturbancesare often connected to addiction. Farnum's caring staff are able to treat and work with you if you experience any of these concerns while in treatment. Three delicious and nutritious meals a day are prepared by our talented and creative in-house culinary team.Farnum utilizes evidenced-based therapeutic approaches, along with Health Realization, giving you the solid foundation for meaningful and long-lasting recovery when you transition back into the community.Starting with your initial assessment and progressing through treatment, you will work closely with your treatment team to develop an aftercare plan that best suits your needs. This typically includes assistance arranging for safe housing, necessary medical appointments, and outpatient programs, either in-person or virtually through our telehealth services, or other recovery meetings as needed.You don't need to work toward recovery on your own. The National Council on Alcoholism and Drug Dependence (NCADD) reports that a peer group or support group dramatically improves your chance of lasting recovery from substance use disorders. In our residential drug and alcohol treatment program here at Farnum, you will begin forming a network of like-minded individuals facing similar challenges.We encourage you to become involved with our alumni groups: Members attend several meetings a week in the programs and regularly share in our Farnum Facebook Alumni Group page.Program - Medication Assisted Treatment (MAT) Services:Medication Assisted Treatment (MAT) is an effective treatment for opioid dependence that combines the use of prescription medications, including Suboxone and Vivitrol, with counseling and education.Suboxone is prescribed for opioid use disorder, while Vivitrol is prescribed for both alcohol and opioid-dependent individuals. Suboxone can be used for limited withdrawal management and longer-term opioid use disorder treatment. Vivitrol can be prescribed for longer-term opioid and alcohol use disorder treatment. Suboxone and Vivitrol are FDA-approved medications. Medication Assisted Treatment (MAT) can also be prescribed during Medical Detoxification (Detox). According to the U.S. Department of Health and Human Services, "Research shows that, for some people, the integration of both behavioral and pharmacologic (medical) types of treatment is the most effective approach for overcoming opioid addiction." Suboxone is buprenorphine and naloxone. Naloxone is the active ingredient in Narcan, a common overdose-reversal medication used by emergency personnel and first responders. Buprenorphine is a partial opioid agonist, which binds to opioid receptors but does not allow you to experience the euphoria or "high" associated with full agonists, such as heroin, Fentanyl, or methadone. It is used to ease withdrawal symptoms, curb drug cravings, and discourage illicit drug use. Our providers prescribe Suboxone sublingual films/strips only, which dissolve under the tongue and have far less abuse potential than other formulations, such as tablets/pills.Vivitrol is a non-addictive, once-monthly injection, which blocks the effects of opioids and helps to reduce cravings (for opioids and alcohol), therefore decreasing the risk of relapse. Studies show that there are "94% fewer relapses to dependence with Vivitrol" compared to a placebo. Vivitrol prevents opioid drugs from binding to receptors in the brain, and therefore do not create the euphoria or "high" commonly felt after using these drugs. This is prescribed and managed under the close supervision of our MAT providers.If you are struggling with opioid dependence, are motivated to stop using opioids, and have a stable and safe environment in which to continue your life in recovery, then you are a good candidate. All Outpatient and MAT Programs with Suboxone and Vivitrol are available virtually through Farnum's telehealth services. 13461707 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 1 218 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Elin A Treanor 6036213462 555 Auburn Street Manchester NH 03103 Timm Runnion Chairman 1.00 0.00 X X 0 0 0 Tom Bullock Vice Chairman 1.00 0.00 X X 0 0 0 Paul E Voegelin Treasurer 1.00 0.00 X X 0 0 0 George Powell Director 1.00 0.00 X 0 0 0 Lori Levesque Director 1.00 0.00 X 0 0 0 Matthew Boucher Ex-Officio 1.00 4.00 X 0 0 0 Rob Wieczorek Director 1.00 1.00 X 0 0 0 Sandy Dahri Director 1.00 0.00 X 0 0 0 Ian MacDermott Past Director/Past Chair 1.00 1.00 X X 0 0 0 Twila McInnis Past Director 1.00 0.00 X 0 0 0 Maureen A Beauregard President and CEO 9.00 46.00 X 6032 31669 75 Elin A Treanor CFO 9.00 46.00 X 47835 251134 16603 Cheryl A Wilkie Chief Operating Officer 55.00 0.00 X 245453 0 14615 Tina M Sharby Chief Human Resources Officer 9.00 46.00 X 31255 164091 14926 Michael J Bonfanti Senior VP Information Technology 9.00 46.00 X 28024 147119 34947 Larry J Gammon Project Director/Past President and CEO 9.00 46.00 X 83172 436658 25801 Roland B Lavallee Medical Director Substance 55.00 0.00 X 182430 0 25172 Gargi Kundu Physician 55.00 0.00 X 174580 0 3944 Joseph B Savage Physician 55.00 0.00 X 115289 0 0 Dennis G Theriault Vice President Substance Use Treatment Services 55.00 0.00 X 115424 0 33722 1029494 1030671 169805 9 0 1 0 0 58700 76411 135111 Inpatient/Outpatient Revenue 621990 14118666 14118666 14118666 34199 34199 36373 0 36373 36373 36373 25529 58700 25529 0 14324349 14118666 0 70572 26452 26452 471160 260068 211092 7607663 7598122 9541 91767 91512 255 1304369 1302763 1606 576613 575919 694 100 100 9561 9561 859985 857933 1946 106 257773 257773 936658 936417 206 35 664349 664349 61687 61687 40616 40616 230777 230777 495766 495722 44 68665 68665 Management Fees/Direct 1095145 1095145 Business Tax -7068 -7068 14792038 13461707 1308533 21798 X 700 700 350038 372701 2119203 1310710 17893 11035 13580368 2802238 11142159 10778130 796227 858209 8026698 9152028 22452918 22483513 1259283 798413 5678 577636 4483374 4380227 2213156 2151334 81521 600255 8043012 8507865 X 13719389 13317071 690517 658577 14409906 13975648 22452918 22483513 -467689 33431 0 X 0 1 X 1 1 1 X 448618 625573 226370 190164 135111 1625836 10274068 14384629 15251443 14857810 14118666 68886616 10722686 15010202 15477813 15047974 14253777 70512452 15320 13500 13600 42420 0 15320 13500 13600 42420 70470032 34686 36408 31371 33482 34199 170146 34686 36408 31371 33482 34199 170146 10757372 15046610 15509184 15081456 14287976 70682598 0.99700 0.99700 0.00240 0.00240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 590866 79790 79790 590866 590866 50252 50252 590866 590866 37960 37960 590866 590866 42301 42301 590866 590866 12863 12863 590866 0.00000 1.00000 0.00000 0 0 397567 397567 11444258 1776838 9667420 17003 10168 6835 1208974 908989 299985 512566 106243 406323 10778130 Due from Affiliates 9051773 Deferred Compensation 100255 9152028 Deferred Compensation 100255 CARES Act Funding 500000 600255 X 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 ME, Easter Seals VT, Homemakers Health Services, 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. Spirit of Hope 84229 58700 25529 210 25319 84229 58700 25529 210 25319 25529 0 1 Direct Assistance to Residential Clients 1172 24582 FMV Activities/Special Events, Acupuncture/Massage Therapy, Clothing, Crafts/Supplies, Food/Drink, Medical/Dental/Prescriptions, Subscriptions, Transportation and Other Personal Needs. Direct Assistance to Transitional Living 37 1240 FMV Activities/Special Events, Transportation and Other Personal Needs. Direct Assistance to Medical Detoxification 40 509 FMV Clothing, Food/Drink, Transportation and Other Personal Needs. Direct Assistance to Stabilization Unit 20 121 FMV Food/Drink and Other Personal Needs. 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 Elin A Treanor CFO 39103 205294 5620 29505 3112 16335 689 3617 1967 10330 50491 265081 0 0 Cheryl A Wilkie Chief Operating Officer 194881 0 40125 0 10447 0 3043 0 11572 0 260068 0 0 0 Tina M Sharby Chief Human Resources Officer 26843 140931 2740 14385 1672 8775 537 2819 1851 9719 33643 176629 0 0 Michael J Bonfanti Senior VP Information Technology 27277 143196 660 3465 87 458 589 3095 5001 26262 33614 176476 0 0 Larry J Gammon Project Director/Past President and 56866 298549 23260 122115 3046 15994 849 4459 3279 17214 87300 458331 0 0 Roland B Lavallee Medical Director Substance 179865 0 2000 0 565 0 3756 0 21416 0 207602 0 0 0 Gargi Kundu Physician 174384 0 196 0 0 0 3482 0 462 0 178524 0 0 0 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 4b Elin A. Treanor participated in a 457(f) plan during calendar year 2019, but no employer contributions were made to the plan during calendar year 2019 or the fiscal year ending August 31, 2020. 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 four (4) nonprofit subsidiary entities, each filing their own separate 990s: Easter Seals Maine, Inc.; Easter Seals Vermont, Inc.; Homemakers Health Services, 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 four (4) 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 four (4) 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 2018 Form W-2. A New Hampshire Health and Education 020279866 2016-12-20 9175000 Aquisitions, construction, renovation, installation, equipping & refinance 0 0 0 A 2968679 9175000 135637 8635446 404018 2019 0 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 Schedule K, Part II, Proceeds, A: 11) Other proceeds were used to pay down the principal debt Schedule K, Part IV: Line 7 and Part V: Easter Seals New Hampshire, Inc. 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. Continuation of Form 990, Part III, Line 4a: Program - Outpatient Services: Outpatient Services offer support for anyone looking to further or continue recovery. In our convenient Manchester facility, Farnum offers a variety of one-hour outpatient groups throughout the week on different topics utilizing evidenced-based practice methods. Whether you are looking for continuation of care upon completing a residential program by engaging in an Intensive Outpatient (IOP) or Partial Hospitalization Program (PHP), or for more specific short-term services such as license restoration, family support, and/or working towards getting back in touch with your own personal goals, our skilled team of clinicians are here to help! Before entering treatment services at Farnum, you will be screened to determine the level of care that best meets your needs. Farnum offers evaluations that meet court-mandated requirements with licensed alcohol and drug counselors (LADC Evaluations). Our board-certified Psychiatric Mental Health Nurse Practitioner is available to diagnose and treat clients with co-occurring disorders and provide medication management services. Outpatient Services are recommended if you are transitioning from residential level of care or if you need brief services for a specific purpose such as license restoration, family support or the brief intervention and resolution of personal goals. Farnum offers a variety of Intensive Outpatient Program (IOP) schedules to best accommodate your busy life. In IOP at our Lake Ave location in Manchester, you will typically participate in clinical groups three times per week for three hours each day. During IOP you will connect and build relationships with others while working closely with your clinician to develop a treatment and aftercare plan that support your recovery. By participating in the Partial Hospitalization Program (PHP), you can continue maintaining your outside responsibilities while having the support of clinical professionals and peers five times per week for five hours each day. Starting with an initial evaluation and continuing throughout the PHP program, you partner with the treatment team to develop an aftercare plan that may include a step down to intensive outpatient or individual sessions. All Outpatient Programs including Medication Assisted Treatment (MAT) with Suboxone and Vivitrol are available virtually through Farnum's telehealth services. Program - Virtual Addiction Treatment Services: Farnum brings evidence-based addiction treatment to you wherever you are through safe and convenient telehealth technology, also known as telemedicine. Telehealth eliminates the barriers to treatment such as geography, transportation, and stigma. Wherever you are in New England Connecticut, New Hampshire, Maine, Massachusetts, Rhode Island, or Vermont you don't need to live near or travel to Farnum's Outpatient location to access our treatment services. Designed to fit your lifestyle, Farnum's telehealth services are accessible through your tablet, computer, or smartphone. A review by the Journal of Medical Internet Research stated, "Telemedicine was found to be an effective tool in reducing alcohol consumption and increasing patients' accessibility to health care servicestelemedicine may be effective in reducing health care costs and improving the patient's quality of life." Farnum's virtual Outpatient addiction treatment incorporates the same evidence-based practices as our in-person, patient-centered Commission on Accreditation of Rehabilitation Facilities (CARF) accredited Outpatient Programs for treatment of addiction to alcohol and other drugs. Our telehealth services for Substance Use Disorder (SUD) treatment is HIPAA-compliant to ensure your privacy. Farnum provides telehealth for virtual Admissions; Medication Assisted Treatment (MAT) including Suboxone and Vivitrol; Intensive Outpatient Program (IOP); Partial Hospitalization Program (PHP); and Outpatient Counseling. 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 Fiscal 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 four (4) nonprofit subsidiary entities: Easter Seals Maine, Inc.; Easter Seals Vermont, Inc.; The Homemakers Health Services, 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 by appointment for public inspection at the corporate office. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Manchester Alcoholism Rehabilitation Center 140 Queen City 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). 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 Maine Inc 14 Atlantic Place Portland ME 04106 861073632 Provide services to individuals with special needs and their families ME 501(c)(3) Line 7 Easter Seals New Hampshire Inc 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 The Homemakers Health Services Inc 215 Rochester Hill Road Rochester NH 03867 020314400 Provides comprehensive health care and support services NH 501(c)(3) Line 7 Easter Seals New Hampshire Inc 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0