2018-07-16T10:03:35-05:00 2017-08-31 010523282 Berry Dunn McNeil & Parker LLC PO Box 1100 Portland ME 041041100 990 2016-09-01 020349962 Manchester Alcoholism Rehabilitation Center MANC 6036223020 140 Queen City Avenue Manchester NH 03104 Elin A Treanor CFO 6036213475 2018-07-13 1 Joseph R Byrne CPA P01289281 2077752387 2018-07-13 2016 2022-09-23 18:48:47Z Farnum Center and Farnum Center North Larry J Gammon 555 Auburn Street Manchester NH 03103 15117207 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. 10 10 174 10 0 0 448618 625573 10274068 14384629 58277 56121 440 450 10781403 15066773 32948 49608 0 0 4939696 7496753 0 0 10058 3388604 4709558 8361248 12255919 2420155 2810854 16766381 19807175 7411788 7620270 9354593 12186905 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 11161023 49608 14385079 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 $2M annually. Our Facilities:We provide quality treatment in 5 state-of-the-art facilities located in Manchester, NH, and Franklin, NH. Our Manchester residential location offers gender-specific treatment on a three-acre site which includes beautiful common spaces for socialization and activities, multiple recreational sports areas, and even an in-ground pool. Our clients also enjoy nutritious and delicious meals prepared by our in-house team of skilled chefs. The Outpatient Services location, also in Manchester, is a warm and spacious facility with large group rooms, an on-site drug screening laboratory and multiple private offices for staff and client use. Our Transitional Living Facility is designed for women seeking the structure of a sober living environment, and lower-level outpatient care while transitioning back into the community. This program has a 7-bed capacity and is located within walking distance of South Willow, Elm St, and the public bus system. Our Franklin facilities, Ray House and Webster Place, reside on a beautiful 15-acre property. Ray House is a residential facility with a 21-bed capacity for women over the age of 17. Webster Place is also a residential facility with a 42-bed capacity for men over the age of 17. Our clients enjoy a variety of recreational sports, music and other creative activities while staying at these facilities.Our Open Access Assessment:At Farnum, we realize the importance of having access to treatment as soon as you are willing to take that first step towards recovery. Open Access is a walk-in service where clients are assessed by a skilled clinician to determine their program placement. Once the assessment is complete, the client is given a recommended level of care. Assessment consultations are on a first come, first serve basis with limited availability. Our Medical Detoxification Unit:The Farnum Center's Medical Detoxification unit is open 24 hours a day. It is medically supervised by our medical director, nurses, counselors, licensed mental health clinicians, and master level alcohol and drug counselors. Our Medical Detoxification Unit serves individuals 17 and older who need help to safely and medically stop using alcohol and other drugs. The average length of stay is six days. Once screened and accepted, a specific medical treatment plan will be developed according to the established protocols.Then each protocol calls for a certain medication to help alleviate the symptoms of withdrawal. A very important piece of the detoxification process is the frequency of monitoring withdrawal symptoms. If problems are detected that are not part of the detox, which could be a medical issue the client may have and need help with, we would transfer them to our receiving hospital, Catholic Medical Center (CMC). We have a strong relationship with CMC and they handle our client's physical issues not generated by the withdrawal from alcohol and other drugs. The client will be transferred to CMC for any intervention that may be needed; however, this cost is not covered by Farnum. It can be billed to the individual's insurance.The detoxification process consists of three essential components: evaluation, stabilization, and fostering patient readiness for entry into treatment. The Medical Detoxification unit also receives individuals from hospital emergency rooms who present with the need for detoxification. We then offer a level of care that appropriately fits the needs of the individual. We are also happy to work with anyone who wants to make a referral. It may come from family members, EAP Programs, other treatment facilities, and courts.Screening and assessments are completed to treat your family member or yourself with the best care we can deliver. First, we will complete a urinalysis to detect the presence and concentration of substances. Then, we will identify any co-occurring medical and psychological conditions. Lastly, we can determine the individual's social situation in order to select the appropriate level of treatment after detoxification. As a result, our goal is to gain as much information from the individual and their family members to be thorough and kind throughout their stay with us at any of our Farnum facilities.We want to help your family member feel better as soon as possible because the sooner they are feeling better, the sooner they can start to attend groups and begin the process of learning about themselves. We will assist the individual through acute withdrawal. Then we begin to introduce individuals to treatment and their role in recovery. It is very important to us that we include significant others in the treatment process, understanding we need to maintain any confidentiality, requested by the client. Individuals may go on to one of our other facilities for up to a 30-day stay or into an Intensive Outpatient Program at one of our facilities or one closer to their home. Once detox has been completed it is time to get into treatment and recovery from this disease. In addition, it is important the client understands detox is NOT treatment. Treatment begins after the physical withdrawals have subsided and the client moves into the 30-day residential program or an Intensive Outpatient Program.Our Inpatient Program:Farnum's Inpatient programs are gender-specific residential treatment programs with the capacity to serve 113 adults who have a primary substance use disorder.First, clients enter the program through our admissions program, Open Access. Open Access Assessments are conducted by skilled clinicians to determine the appropriate placement and level of care for the client. This is a walk-in service with locations in both Manchester, NH, and Franklin, NH. Once the Inpatient Program is recommended as the appropriate level of care, the client will be assigned to one of our three locations. Our Inpatient Packing Checklist lists what the client needs upon admissions, things to bring for their short-term stay and forbidden items.Our residential clients learn about their own innate capacity for health, insight, and happiness during their stay. We incorporate The Three Principles of Mind, Thought, and Consciousness into our program to assist clients in accessing a healthier perspective on life, allowing them to leave their past behind. Throughout the day residential clients participate in Health Realization and Three Principal focused group counseling and other recovery programs & activities. Our inpatient facilities provide clients with three nutritious meals a day, prepared our in-house team of chefs. When our clients aren't in recovery programs they enjoy socializing, meditating, gardening, participating in recreational sports, and other fun and productive activities during their free time. We offer a variety of activities both on and off campus.The average length of stay is between three and four weeks. Clients may engage in programming beyond thirty days as staff strives to secure housing when there is no safe, sober housing available to them. An internal policy at Farnum dictates that no client will be discharged homeless. Farnum utilizes established strength-based approaches along with Health Realization to reduce the chances of relapsing and to give our clients the proper tools to access their innate wisdom and succeed with their transition back into the community. Outpatient Services are available and strongly recommended to clients who are transitioning from an inpatient level of care or those who need brief services for a specific purpose such as license restoration, court-ordered LADC evaluations or the resolution of personal issues. Outpatient Services can consist of assessment and brief intervention, individual counseling, and group therapy. 11161023 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 1 0 0 0 0 1 0 0 0 1 X 0 0 1 174 1 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 NH X Elin A Treanor 6036213462 555 Auburn Street Manchester NH 03103 Peter Anderson Esq Director 2.00 0.00 X 0 0 0 James Barry Esq Director 2.00 0.00 X 0 0 0 Lori Levesque Director 2.00 0.00 X 0 0 0 Ian MacDermott Chairman 2.00 1.00 X X 0 0 0 Timm Runnion Director 2.00 0.00 X 0 0 0 Rob Wieczorek Past Chairman 2.00 1.00 X X 0 0 0 Nancy Hacking Secretary 2.00 0.00 X X 0 0 0 Jane Brown Sparks Past Director 2.00 0.00 X 0 0 0 Kriss Blevens Director 2.00 0.00 X 0 0 0 Tom Bullock Director 2.00 0.00 X 0 0 0 Larry J Gammon President & CEO 9.00 46.00 X 93526 456624 23403 Elin A Treanor CFO 9.00 46.00 X 47408 231462 14439 Cheryl A Wilkie Senior VP Program Services 55.00 0.00 X 200250 0 11289 Tina M Sharby Chief Human Resources Officer 9.00 46.00 X 27427 133910 5944 Michael J Bonfanti Senior VP Information Technology 9.00 46.00 X 27000 131826 27763 Roland A Lavallee Med. Director Substance Abuse Svcs. 55.00 0.00 X 150075 0 17770 James A Fahey Senior VP Program Services 9.00 46.00 X 22675 110708 19646 Claire H Gagnon Senior VP, Controller 9.00 46.00 X 20136 98309 3397 Jay A Hoyt Director Software Solutions 9.00 46.00 X 18033 88043 2464 Joseph B Savage Physician 55.00 0.00 X 132300 0 0 738830 1250882 126115 3 0 1 0 0 91567 436219 97787 50003 625573 Inpatient/Outpatient Revenue 621990 14369873 14369873 Miscellaneous Revenue 900099 14756 14756 14384629 35958 35958 450 0 450 450 450 20163 0 20163 20163 20163 50434 91567 50434 0 15066773 14385079 0 56121 X 49608 49608 424886 211539 207525 5822 5627915 5588420 39166 329 60294 60291 3 968610 968546 64 415048 415025 23 1648557 1644861 3696 12142 12142 900793 900434 238 121 347512 347512 71033 71033 41808 41808 234887 234887 602424 602206 218 12711 12711 Management Fees/Direct 837691 837691 12255919 11161023 1084838 10058 X 700 700 231120 347603 2759463 2261372 11453 7539 12329085 1400753 10978265 10928332 768175 804237 165652 0 1851553 5457392 16766381 19807175 170986 533644 0 4679793 7205995 2355174 34807 51659 7411788 7620270 X 8706274 11544175 57453 51864 590866 590866 9354593 12186905 16766381 19807175 2810854 21458 0 X 0 1 X 1 1 1 X 916618 276180 105308 448618 625573 2372297 2407040 6830402 8487993 10274068 14384629 42384132 3323658 7106582 8593301 10722686 15010202 44756429 12500 12500 0 12500 12500 44743929 27667 18825 18193 34686 36408 135779 27667 18825 18193 34686 36408 135779 3351325 7125407 8611494 10757372 15046610 44892208 0.99670 0.99590 0.00300 0.00370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 590866 42301 42301 590866 590866 12863 12863 590866 590866 35402 35402 590866 590866 93463 93463 590866 590866 3227 3227 590866 0.00000 1.00000 0.00000 0 0 397567 397567 10760075 792785 9967290 600 200 400 946776 566560 380216 224067 41208 182859 10928332 Due from Affiliates 5405732 Deferred Compensation 51660 5457392 Deferred Compensation 51659 51659 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, Harbor Schools and Manchester Alcoholism Rehabilitation Center are exempt from both federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. Agency Realty, Inc., through to the date of its dissolution received a determination letter from the Internal Revenue Service stating that it qualifies for tax-exempt status under Section 501(c)(2) 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 139901 89467 50434 15056 35378 139901 89467 50434 15056 35378 50434 0 1 Direct Assistance to Residential Clients 2125 42228 FMV Activities/Special Events, Acupuncture/Massage Therapy, Books, Clothing, Crafts/Supplies, Food, Medical/Dental/Prescriptions and Transportation Direct Assistance to Outpatient Clients 8 516 FMV Acupuncture/Massage Therapy, Clothing, Crafts/Supplies and Transportation Direct Assistance to Medical Detoxification 150 6047 FMV Activities/Special Events, Acupuncture/Massage Therapy, Books,Clothing, Crafts/Supplies, Food, Medical/Dental/Prescriptions and Transportation Direct Assistance to Suboxone Clinic Treatment 2 108 FMV Acupuncture/Massage Therapy and Crafts/Supplies Direct Assistance to Transitional Living 23 709 FMV Activities/Special Events, Crafts/Supplies and Food 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 Larry J Gammon President & CEO 61336 299463 29130 142221 3060 14940 900 4392 3079 15032 97505 476048 0 0 Elin A Treanor CFO 40778 199092 3570 17430 3060 14940 852 4161 1602 7824 49862 243447 0 0 Cheryl A Wilkie Senior VP Program Services 160250 0 25000 0 15000 0 3098 0 8191 0 211539 0 0 0 Tina M Sharby Chief Human Resources Officer 24537 119800 2040 9960 850 4150 512 2499 499 2434 28438 138843 0 0 Michael J Bonfanti Senior VP Information Technology 26660 130166 340 1660 0 0 566 2763 4154 20280 31720 154869 0 0 Roland A Lavallee Med. Director Substance Abuse Svcs. 150075 0 0 0 0 0 3072 0 14698 0 167845 0 0 0 James A Fahey Senior VP Program Services 20975 102408 850 4150 850 4150 444 2169 2896 14137 26015 127014 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 Larry J. Gammon and Elin A. Treanor participated in a 457(f) plan during calendar year 2016, but no employer contributions were made to the plan during calendar year 2016 or the fiscal year ending August 31, 2017. 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.; Harbor Schools, 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 2016 Form W-2. A New Hampshire Health and Education 020279866 2016-12-20 9175000 Aquisitions, construction, renovation, installation, equipping & refinance 0 0 0 A 122480 9175000 1672680 135637 7366683 1672680 0 0 0 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 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. X 1 50003 FMV 0 0 0 Continuation of Form 990, Part III, Line 4a: Our Partial Hospitalization Program: Farnum's Partial Hospitalization Program (PHP) is a level of care offered for clients who require more support than intensive outpatient but do not meet criteria for inpatient services. By engaging in PHP, clients can continue maintaining their outside responsibilities, while having the support of professionals and peers five days a week. First, clients enter the program through our admissions program, Open Access. Open Access Assessments are conducted by skilled clinicians to determine the appropriate placement and level of care for the client. This is a walk-in service with locations in both Manchester, NH and Franklin NH. Once the Partial Hospitalization Program is recommended as the appropriate level of care, the client will start to come to Farnum on a daily basis and return home after their sessions. Farnum recognizes that there are individuals who can be successful in treatment by coming to Farnum on a daily basis but still returning home each day. By engaging in outpatient PHP, clients can continue maintaining their outside responsibilities, while having the support of professionals and peers five days per week, four hours each day. Also available to our outpatient PHP clients are family education and counseling as well as access to our psychiatric nurse practitioner. At times, Farnum will have clients participate in PHP but have them live at one of the Farnum facilities so they can still get the support of the program and the pseudo-Farnum family at night. We work closely with insurance companies to determine what can be covered for each individual. Starting with an initial evaluation and continuing throughout the PHP program, client's partner with their treatment team to develop an aftercare plan that may include a step down to intensive outpatient or individual therapy sessions. Our Medication Assisted Treatment: Farnum offers medically supervised outpatient services for people with opiate use disorder. Clinic participants are required to meet regularly with a medical doctor or nurse practitioner who specializes in addiction medicine and specifically trained in the use of Suboxone and other MATs such as Naltrexone and Vivitrol. First, clients enter the program through our admissions program, Open Access. Open Access Assessments are conducted by skilled clinicians to determine the appropriate placement and level of care for the client. This is a walk-in service with locations in both Manchester, NH, and Franklin, NH. Once MAT outpatient services are recommended as the appropriate level of care, the client will start to participate in the MAT programs. Every client who engages in our MAT program is assigned to an outpatient counselor who will work with the client to formulate an appropriate clinical treatment plan to include engagement in our Partial Hospitalization Program, Intensive Outpatient Program, or Outpatient Program. Participation in the recommended groups, which are offered in both the mornings as well as evenings, is mandatory for continued treatment in our MAT program. Starting with the initial assessment and continuing through the MAT program, clients partner with their treatment team to develop an aftercare plan that may include a step down to Intensive Outpatient Services or even standard Outpatient Services. Our Intensive Outpatient Programs: Intensive Outpatient Programs (IOP) provide clients who do not require a residential or PHP level of care, the opportunity to receive intensive treatment services while fulfilling their daily responsibilities such as parenting, working, or pursuing educational goals. First, clients enter through our admissions program, Open Access. Open Access Assessments are conducted by skilled clinicians to determine the appropriate placement and level of care for the client. This is a walk-in service with locations in both Manchester, NH, and Franklin, NH. Once IOP is recommended as the appropriate level of care, the client will start to participate in the Intensive Outpatient Programs. In the first phase of IOP treatment, clients participate in educational programs on Mondays, Wednesdays, and Fridays for three hours each day, over the course of approximately one month. The program consists of group health realization education, group therapy individual counseling, friend/family education, aftercare planning and case management. Starting with the initial assessment and continuing through the Intensive Outpatient Program, clients partner with their treatment team to develop an aftercare plan that may include a step down to standard Outpatient Services. Our Outpatient Services: Outpatient Services are available to clients who are transitioning from a higher level of care, or to those who need brief services for a specific purpose such as license restoration, court-ordered LADC evaluations, or the solution of personal issues. First, clients enter through our admissions program, Open Access. Open Access Assessments are conducted by skilled clinicians to determine the appropriate placement and level of care for the client. This is a walk-in service with locations in both Manchester, NH, and Franklin, NH. Once Outpatient Services are recommended as the appropriate level of care, the client will start with their outpatient treatment plan. Farnum's Outpatient Services consist mostly of group-based counseling and education. Our services are different from what you would typically find in our programs, because we are pointing clients towards their own innate wisdom and resiliency, knowing that every client has the capacity to succeed in treatment, we have learned that examining the past does not tend to help a person live in the now, nor create the future they are hoping for. We have heard countless times that our approach is new to our clients and they are very inspired by our use of Health Realization. Starting with the initial assessment and continuing through the Outpatient program, clients partner with their treatment team to re-evaluate their current placement and frequency. Clients have the ability to continue with their Outpatient Services and frequency, reduce the frequency, or transition to other recovery meeting options. Our Family Services: Family and loved ones are the most important people to an individual in treatment. We want families to feel like Farnum is just as much their program as it is the clients. On the weekends family members of the client are invited to visit and participate with their loved one in treatment. Farnum's Outpatient Services also has an Outpatient Group which offers education, support, and Resilience in Recovery and Families. On visiting day we expect each family member to participate in family education prior to the visit. It is important to your loved ones that you understand what is happening with them and when they leave our facility we want everyone to be at least in the same book, if not on the same page. The visiting day is determined by the unit your loved one is on. We also have children visits so the client can see their children with the support of staff. The goal is to establish positive relationships with all of our clients and their families, so when they are ready to leave our facility, they have the strength, love, and support they need to be successful. There may be times during their stay with us that a family meeting is requested and we will accommodate this for children and adults. Farnum has an open meeting for families to continue participating in after their family member has left treatment. Our Stabilization Unit: This new unit receives clients who have accessed Safe Stations via the Manchester Fire Department and provides them with a positive, safe environment while they wait to be placed in treatment. The Stabilization Unit is a 16-bed clinically-licensed short-term residential treatment program. In partnership with Granite Pathways, the Mobile Crisis Team and Mobile Community Health Team Project/HealthCare for the Homeless, clients receive structured treatment programming, referral, and placement as available across the state of New Hampshire, and physical health screenings. Continuation of Form 990, Part III, Line 4a: Our Transitional Living: Farnum's Transitional Living (TL) is designed for female individuals seeking the structure of a sober living environment with the support of 24-hour staffing. Clients can live at Farnum's TL for up to 12 months while they reintegrate back into the community. Most clients who receive transitional living services started in a higher level of care, then worked towards transitioning back into the community. There is limited availability of Transitional Living Services, but Farnum provides other options to help both male and female clients prepare for re-entering the community. In our 2017 fiscal year, we provided over $15,000 in rent payments for clients who could not return to the environment from which they came to Farnum. Transitional Living provides each client with an individualized care plan and the opportunity to take a step forward in building a sober network for themselves. The length of stay can range from 1-12 months depending on the client and their needs. TL residents are able to leave for work during the day and progressively reintegrate into the community. While living in the house, we provide our clients with groceries, guidance on resume building, interview skills for employment, personal budget strategies and more. The TL facility is within walking distance to various recovery resources, employment opportunities, and recreational activities. Our residents are supported by staff to continue to develop their understanding of their own innate health and resiliency and to support each other in their new sober lifestyle. Starting with the initial assessment and progressing through the Transitional Living Program, clients partner with their treatment team to develop an aftercare plan that may include a step down to standard outpatient services and other recovery meetings. 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 independent outside accounting firm and presented to the Audit Committee of Easter Seals New Hampshire, the parent organization, for review before filing with the IRS. 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.; Harbor Schools, 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 IX, line 11g Professional Fees: Program service expenses 1,644,861. Management and general expenses 0. Fundraising expenses 3,696. Total expenses 1,648,557. 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 03104 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 125 Presumpscot Street Portland ME 04103 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 641 Comstock Road Berlin VT 05602 272867988 Provide services to individuals with special needs and their families VT 501(c)(3) Line 7 Easter Seals New Hampshire Inc 0 Harbor Schools Inc 555 Auburn Street Manchester NH 03103 042523961 Provide services to individuals with special needs and their families MA 501(c)(3) Line 10 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