2017-01-12T15:26:29-06:00 2016-08-31 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBOROUGH MA 01581 990 2015-09-01 042103867 EASTER SEALS MASSACHUSETTS INC EAST 5087516304 484 MAIN STREET WORCESTER MA 01608 CHERYL LAZZARO CHIEF FINANCIAL OFFICER 5087516304 2017-01-11 1 CHARLES J WEBB CPA P01584539 5083669100 2017-01-11 2015 2021-01-29 14:40:06Z PAUL MEDEIROS 484 MAIN STREET WORCESTER MA 01608 13843234 0 X EASTERSEALSMA.ORG X 1944 MA THE MISSION OF THE EASTER SEALS MASSACHUSETTS, INC. (ESMA) IS TO ENSURE THAT CHILDREN AND ADULTS WITH DISABILITIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK AND PLAY. 27 27 276 1560 0 0 1414586 1053954 10881494 11378930 273593 142351 0 295032 12569673 12870267 863084 981938 0 0 9442014 9580487 0 0 550620 1665155 1476033 11970253 12038458 599420 831809 7153649 7455274 5568062 5692759 1585587 1762515 X EASTER SEALS MASSACHUSETTS IS A STATEWIDE COMMUNITY-BASED ORGANIZATION THAT HAS BEEN HELPING PEOPLE WITH DISABILITIES TO LIVE FULL AND INDEPENDENT LIVES FOR OVER 65 YEARS. OUR MISSION IS TO PROVIDE SERVICES TO ENSURE THAT CHILDREN AND ADULTS WITH DISABILITIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK AND PLAY. THESE SERVICES INCLUDE REHABILITATION SERVICES, RECREATIONAL ACTIVITIES, EMPLOYMENT AND TRAINING SERVICES, TECHNOLOGICAL ASSISTANCE, ADVOCACY AND PUBLIC EDUCATION PROGRAMS THAT ARE PROVIDED IN COMMUNITIES THROUGHOUT MASSACHUSETTS. EASTER SEALS MASSACHUSETTS SERVICES HELP PEOPLE OF ALL AGES WITH ALL KINDS OF DISABILITIES - INDIVIDUALS DISABLED THROUGH ILLNESS, ACCIDENTS OR AGING, AS WELL AS PEOPLE BORN WITH DISABILITIES. THE GOAL OF OUR SERVICES IS TO HELP PEOPLE LIVE AS FULL AND INDEPENDENT LIVES AS POSSIBLE, RIGHT IN THEIR OWN COMMUNITIES. IN ADDITION, THE ORGANIZATION IS THE ADMINISTRATOR OF THE MASSACHUSETTS ASSISTIVE TECHNOLOGY LOAN PROGRAM (MATLP). 0 0 4430818 5601506 REHABILITATION SERVICES - THIS PROGRAM OFFERS PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY IN NURSING HOMES, SCHOOLS, EARLY INTERVENTION PROGRAMS, HOMES AND OTHER COMMUNITY SETTINGS. ESMA'S PERSONALIZED APPROACH DELIVERS DEPENDABLE AND COST EFFECTIVE REHABILITATION SERVICES TO INFANTS, CHILDREN, TEENS, ADULTS AND SENIORS OVER 5,700 INDIVIDUALS WERE SERVED DURING THE FISCAL YEAR ENDED AUGUST 31, 2016. 2816655 981938 3427441 ASSISTIVE TECHNOLOGY - RECOGNIZED NATIONALLY AS A LEADER IN ASSISTIVE TECHNOLOGY, DURING FISCAL YEAR ENDED AUGUST 31, 2016 ESMA'S SERVICES HELPED OVER 2,700 PEOPLE WITH DISABILITIES EXPAND THEIR INDEPENDENCE BY PROVIDING TOOLS AND EXPERTISE TO ACCESS EDUCATION, JOBS AND THEIR COMMUNITY. HIGH AND LOW TECHNOLOGY SOLUTIONS ARE AVAILABLE TO INDIVIDUALS WHO CANNOT MEET ALL OF THEIR COMMUNICATION NEEDS THROUGH SPEECH, AS WELL AS ACCESS TO COMPUTER TECHNOLOGY. ASSISTIVE TECHNOLOGY OFFERS UNIQUE APPROACHES THAT ASSIST ELDERS AND PEOPLE WITH DISABILITIES PLAN FOR A SAFE, HAPPY AND INDEPENDENT LIFE AT HOME, WORK OR SCHOOL. 2899555 2349983 EMPLOYMENT AND TRAINING SERVICES - THIS PROGRAM HELPS STUDENTS AND ADULTS WITH DISABILITIES DEVELOP THE SKILLS THEY NEED TO GET AND KEEP JOBS IN TODAY'S COMPETITIVE WORKPLACE. THE PROGRAM OFFERS INDIVIDUALIZED VOCATIONAL REHABILITATION, JOB TRAINING AND EMPLOYMENT SERVICES, CAREER SKILLS TRAINING AND PLACEMENT SERVICES. DURING THE FISCAL YEAR ENDED AUGUST 31, 2016 ESMA PROVIDED SERVICES TO OVER 800 PEOPLE. 10147028 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 276 1 0 0 0 0 0 1 1 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 5087516304 484 MAIN STREET WORCESTER MA 01608 PETER MAHONEY CHAIR 1.00 X X 0 0 0 KATHY KITTLE TREASURER 1.00 X X 0 0 0 MICHAEL MCMANAMA VICE CHAIR 1.00 X X 0 0 0 PAULINE C HAMEL EDD PT SECRETARY 1.00 X X 0 0 0 LOUIE PSALLIDAS VICE CHAIR 1.00 X X 0 0 0 ANISSA BATTAGLINO DIRECTOR 1.00 X 0 0 0 LORRAINE KELLEY-ALESSI DIRECTOR 1.00 X 0 0 0 PAUL FOLEY DIRECTOR 1.00 X 0 0 0 COLLEEN M KIGIN DIRECTOR 1.00 X 0 0 0 LESLIE M LESLIE DIRECTOR 1.00 X 0 0 0 MECHELL GRAYS DIRECTOR 1.00 X 0 0 0 JOSH LUBAS CLTC ALHC DIRECTOR 1.00 X 0 0 0 SANDRA HO DIRECTOR 1.00 X 0 0 0 DAVID S HOFFMAN DIRECTOR 1.00 X 0 0 0 JUDY LUDDY DIRECTOR 1.00 X 0 0 0 HARRY E SALERNO DIRECTOR 1.00 X 0 0 0 WALTER ZAGROBSKI DIRECTOR 1.00 X 0 0 0 ADRIANA MALLOZZI DIRECTOR 1.00 X 0 0 0 DOMINIC MONDON-POIRIER DIRECTOR 1.00 X 0 0 0 THOMAS SANGLIER II DIRECTOR 1.00 X 0 0 0 THOMAS P OREILLY DIRECTOR 1.00 X 0 0 0 MICHAEL ESPOSITO DIRECTOR 1.00 X 0 0 0 OWEN RICHARDSON DIRECTOR 1.00 X 0 0 0 ROY D BRAZELTON DIRECTOR 1.00 X 0 0 0 BRIAN ROBERTSON DIRECTOR 1.00 X 0 0 0 ALISON A COADY DIRECTOR 1.00 X 0 0 0 CAROLINE H LARSON OTR DIRECTOR 1.00 X 0 0 0 KIRK JOSLIN PRESIDENT & CEO (FORMER) 35.00 X 189836 0 14646 PAUL MEDEIROS PRESIDENT & CEO 35.00 X 114359 0 20423 CHERYL LAZZARO CHIEF FINANCIAL OFFICER 35.00 X 127595 0 22449 JOAN MORRIS COO 35.00 X 157295 0 13385 CYNTHIA AIKEN VP PROGRAMS 35.00 X 115180 0 1710 704265 0 72613 5 0 1 0 CORE MEDICAL GROUP 2 KEEWAYDIN DRIVE SALEM NH 03079 TEMPORARY THERAPY STAFFING 287373 1 176475 877479 1053954 PROGRAM SERVICE FEES 624100 11378930 11378930 11378930 87420 87420 975392 920461 54931 54931 54931 347538 176475 52506 295032 295032 12870267 11378930 0 437383 981938 981938 659988 659988 7612675 7089465 159454 363756 12688 3969 8580 139 690951 610531 47684 32736 604185 532490 43069 28626 12463 12463 64200 64200 159261 105474 35542 18245 45511 15831 29680 275314 139205 109503 26606 332952 304046 6855 22051 155339 132025 7705 15609 67974 54680 8618 4676 39714 39714 37150 4120 33030 71412 71412 BAD DEBT 150000 150000 OTHER 39130 22939 7695 8496 RECRUITMENT 25613 315 25298 12038458 10147028 1340810 550620 0 96991 58818 81836 1850325 1738810 23143 54559 1568630 1447525 81930 121105 4181389 4454286 958044 907687 7153649 7455274 698807 566862 263016 273133 958044 907687 909786 771240 2738409 3173837 5568062 5692759 X 439368 479300 401434 524097 744785 759118 1585587 1762515 7153649 7455274 X 831809 80547 -735428 X X 0 1 X 1 1 1 X 1581615 1421653 1298532 1414586 877479 6593865 7600151 9030009 10402812 10881494 11378930 49293396 9181766 10451662 11701344 12296080 12256409 55887261 30896 25200 30590 30000 116686 0 30896 25200 30590 30000 116686 55770575 78896 96119 79211 83441 87420 425087 78896 96119 79211 83441 87420 425087 54843 68496 123339 9315505 10616277 11780555 12379521 12343829 56435687 0.98820 0.98560 0.00750 0.00790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1109129 2916 75882 13907 1174020 1093266 18779 2916 1109129 975370 117896 1093266 902303 73067 975370 836080 66223 902303 0.04160 0.64660 0.31180 0 0 636355 627247 9108 895072 817729 77343 37203 2549 34654 121105 ASSETS HELD FOR OTHERS 907687 907687 PENSION BENEFIT OBLIGATION 3173837 3173837 X 12315792 80547 47900 -735428 -606981 12922773 -52506 -52506 12870267 12138864 47900 52506 100406 12038458 0 12038458 PART IV, LINE 2B: ESMA MAINTAINS ASSETS OF THE MASSACHUSETTS ASSISTIVE TECHNOLOGY LOAN PROGRAM (MATLP) IN AN INVESTMENT PORTFOLIO THAT IS SEPARATE FROM THE ORGANIZATION'S OTHER INVESTMENTS. SINCE THESE ASSETS ARE NOT THE PROPERTY OF THE ORGANIZATION THEY ARE SHOWN AS ASSETS HELD FOR OTHERS WITH A CORRESPONDING LIABILITY OF AN EQUAL AMOUNT ON THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION AS OF AUGUST 31, 2016 AND 2015. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT ASSETS CONSIST OF THE GENERAL ENDOWMENT FUND, THE RICHARD A. LAPIERRE FUND AND THE EASTER SEALS ASSISTIVE TECHNOLOGY ENDOWMENT FUND. PROCEEDS FROM ESMA'S ENDOWMENT FUNDS ARE USED TO PROVIDE ONGOING SUPPORT FOR PROGRAMS AS WELL AS GENERAL OPERATIONS OF THE ORGANIZATION AS A WHOLE. SPECIFICALLY THE EASTER SEALS ASSISTIVE TECHNOLOGY ENDOWMENT FUND SUPPORTS THE ORGANIZATION'S ASSISTIVE TECHNOLOGY PROGRAM. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT AUGUST 31, 2016 AND 2015. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN PENSION BENEFIT OBLIGATION -735,428. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING COSTS NETTED WITH SPECIAL EVENTS ON FORM 990 -52,506. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING COSTS NETTED WITH SPECIAL EVENTS ON FORM 990 52,506. WALK 236981 236981 1154 185 3318 EVENING OF EMPOWERMENT GALA 169709 161709 8000 904 22440 2779 6 117323 14766 102557 1030 10454 1006 9236 524013 176475 347538 1934 11608 23446 185 15333 52506 295032 1 ASSISTIVE TECHNOLOGY DEVICES AND EQUIPMENT 916 0 981938 FMV EQUIPMENT PART I, LINE 2: ESMA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER PROVIDES EQUIPMENT. THE SPECIFIC EQUIPMENT PROVIDED IS BASED UPON AN INDIVIDUALIZED ASSESSMENT OF A CLIENT'S NEEDS AND IS THEREFORE SPECIFIC TO THAT INDIVIDUAL. AFTER EQUIPMENT IS DELIVERED AND SET UP, EITHER ESMA STAFF OR COMMONWEALTH OF MASSACHUSETTS COUNSELORS PERIODICALLY CONTACT CLIENTS TO ENSURE THAT THE EQUIPMENT IS STILL BEING UTILIZED, IS WORKING PROPERLY, AND IS STILL MEETING THE CLIENT'S NEEDS. X X X X 0 0 0 0 0 0 0 0 0 KIRK JOSLIN PRESIDENT & CEO (FORMER) 189836 0 0 0 0 0 877 0 13769 0 204482 0 0 0 CHERYL LAZZARO CHIEF FINANCIAL OFFICER 127595 0 0 0 0 0 370 0 22079 0 150044 0 0 0 JOAN MORRIS COO 157295 0 0 0 0 0 516 0 12869 0 170680 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 NEED FROM CLIENT. FORM 990, PART VI, SECTION B, LINE 12C ESMA'S PRACTICE HAS BEEN TO NOT CONDUCT BUSINESS TRANSACTIONS WITH COMPANIES IN WHICH MEMBERS OF THE BOARD HAVE A CONFLICT OF INTEREST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES. ANNUALLY ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE TO DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST THAT EXIST WITH THE ORGANIZATION. THE ANNUAL QUESTIONNAIRES ARE REVIEWED BY THE VP OF FINANCE AND ADMINISTRATION. IF THERE IS A SITUATION THAT COULD BE PERCEIVED AS A CONFLICT, THE VP OF FINANCE AND ADMINISTRATION WOULD PROVIDE THE DATA TO THE CEO. THE CEO WOULD WORK WITH THE BOARDS GOVERNANCE COMMITTEE TO DETERMINE WHETHER A CONFLICT EXISTS. SHOULD A CONFLICT EXIST, THE CHAIRMAN OF THE BOARD WOULD BE INFORMED AND WOULD ASK THE MEMBER TO EXCUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS THAT ARE MADE IN REGARDS TO ANY TRANSACTION INVOLVING THE SAID CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS EMPLOYS THE PRESIDENT/CHIEF EXECUTIVE OFFICER FOR A PERIOD WHICH THE BOARD DETERMINES THROUGH AN EMPLOYMENT CONTRACT THAT IS REVIEWED AND REVISED ON AN ANNUAL BASIS. AS NECESSARY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES PERFORMANCE AND REVIEWS AND APPROVES THE COMPENSATION OF THE PRESIDENT/CEO EACH YEAR. ADJUSTMENTS TO SALARY, IF ANY, ARE TYPICALLY MADE EFFECTIVE JANUARY 1 OF EACH YEAR . THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS MARKET DATA FOR CEO'S OF OTHER NON PROFITS FOR COMPARABILITY PURPOSES. THIS DATA IS GATHERED THROUGH 990'S OF OTHER ORGANIZATIONS, REPORTS FROM A CEO COMPENSATION STUDY PREPARED BY CHARITY NAVIGATOR AND COMPENSATION DATA PROVIDED BY EASTER SEALS, INC (THE AFFILIATED NATIONAL ORGANIZATION OF ESMA)AND THIRD PARTY SURVEYS. IN ADDITION, AN ANNUAL CEO EVALUATION IS COMPLETED BY BOARD MEMBERS AND MANAGEMENT STAFF. THE RESULTS OF THIS ANNUAL ASSESSMENT ARE MADE AVAILABLE TO THE EXECUTIVE COMPENSATION COMMITTEE IN THEIR DELIBERATIONS REGARDING COMPENSATION. THE COMMITTEE RECOMMENDS ANY SALARY ACTION TO THE FULL BOARD FOR APPROVAL. THE DIRECTOR OF HUMAN RESOURCES SERVES AS AD HOC STAFF TO THE EXECUTIVE COMPENSATION COMMITTEE. MINUTES OF THE COMPENSATION COMMITTEE MEETINGS ARE DOCUMENTED ON A TIMELY BASIS. THIS PROCESS WAS LAST UNDERTAKEN PRIOR TO THE JANUARY 2016 BOARD OF DIRECTORS MEETING, AT WHICH TIME AN EXECUTIVE SESSION WAS HELD TO DISCUSS THE RECOMMENDATIONS OF THE EXECUTIVE COMPENSATION COMMITTEE. ESMA'S POLICY IS TO EVALUATE ALL JOBS IN ORDER TO ESTABLISH A CONSISTENT BASIS FOR MEASURING AND RANKING THE RELATIVE WORTH OF EACH POSITION. ESMA USES A JOB EVALUATION SYSTEM TO CLASSIFY EACH POSITION BY FAIR LABOR STANDARDS ACT CRITERIA (EXEMPT VS NON-EXEMPT) AND DETERMINE A SALARY GRADE IN ACCORDANCE WITH JOB RESPONSIBILITIES TO ASSURE INTERNAL EQUITY. THE HUMAN RESOURCES DEPARTMENT IS RESPONSIBLE FOR DEVELOPING, DOCUMENTING AND ADMINISTERING THE JOB EVALUATION. PROGRAM OTHER OFFICERS AND HIGHEST PAID EMPLOYEES ARE ASSIGNED A SALARY RANGE THAT PROVIDES A SPREAD FROM A MINIMUM SALARY' RATE TO A MAXIMUM SALARY RATE. OTHER OFFICER AND HIGHEST PAID EMPLOYEES' COMPENSATION WITHIN ANY SALARY GRADE IS BASED ON FACTORS SUCH AS MERIT, EXPERIENCE, INDIVIDUAL CONTRIBUTION, PRODUCTIVITY, LENGTH OF SERVICE AND EXTERNAL MARKET FACTORS. IN ADDITION, WAGE AND SALARY SURVEYS ARE CONDUCTED REGULARLY AND RECOMMENDATIONS TO ADJUST THE SALARY RANGES ARE MADE ACCORDINGLY TO HELP ASSURE EXTERNAL COMPETITIVENESS. SALARIES FOR OTHER OFFICERS AND HIGHEST PAID EMPLOYEES ARE REVIEWED ANNUALLY WITH THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. ALL COMPENSATION POLICY DECISIONS TAKE INTO CONSIDERATION THE ORGANIZATION'S OVERALL FINANCIAL CONDITION AND COMPETITIVE POSITION. THIS PROCESS WAS LAST PERFORMED IN DECEMBER 2016 FOR THE FOLLOWING POSITIONS: SVP OF PROGRAM SERVICES , COO, 2 VP OF FINANCE & ADMIN. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFIT PLAN OBLIGATION -735,428. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.