EASTER SEALS RHODE ISLAND INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- EASTER SEALS RHODE ISLAND INC (EIN 26-0833287)
- Tax period
- 2015-09-01 to 2016-08-31
- Filed
- 2017-07-17
- IRS object ID
- 201721989349301412
- Schema version
- 2015v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-07-17T13:07:53-05:00 | ReturnTs |
| Tax Period End | 2016-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010523282 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berry Dunn McNeil & Parker LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1100 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 041041100 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260833287 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Easter Seals Rhode Island Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EAST | BusinessNameControlTxt |
| Phone | 4012841000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 213 Robinson Street | AddressLine1Txt |
| City | Wakefield | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02879 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Karen Wegmann | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 4012841000 | PhoneNum |
| Signature | 2017-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joseph R Byrne CPA | PreparerPersonNm |
| PTIN | P01289281 | PTIN |
| Phone | 2077752387 | PhoneNum |
| Preparation | 2017-07-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Christine McMahon | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 Third Avenue 6th Floor | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,389,664 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.easterseals.com/rhodeisland | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | RI | LegalDomicileStateCd |
| Activity Or Mission | Easter Seals Rhode Island, Inc. provides exceptional services to ensure that all people with disabilities or special needs and their families have equal opportunities to live, learn, work and play in their communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $178,806 | PYContributionsGrantsAmt |
| CY Contributions Grants | $219,671 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,219,572 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,161,233 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,554 | PYInvestmentIncomeAmt |
| CY Investment Income | $948 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | -$15,281 | CYOtherRevenueAmt |
| PY Total Revenue | $1,399,932 | PYTotalRevenueAmt |
| CY Total Revenue | $1,366,571 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $618 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,210,720 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,145,669 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $163,935 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $252,211 | PYOtherExpensesAmt |
| CY Other Expenses | $291,905 | CYOtherExpensesAmt |
| PY Total Expenses | $1,463,549 | PYTotalExpensesAmt |
| CY Total Expenses | $1,437,574 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$63,617 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$71,003 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $210,281 | TotalAssetsBOYAmt |
| Total Assets EOY | $76,108 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $138,864 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,219 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $71,417 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $68,889 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Easter Seals Rhode Island provides free early intervention services to children from birth through age 3 who are born with a disability, development delay, or other special needs. Early intervention services consist of vital physical therapy, occupational therapy, as well as speech and language therapies to help minimize problems that affect a child's communication, behavioral, and motor skills. Easter Seals values Commitment, Integrity, Respect, Shared Purpose, Excellence, Customer Focus and Independence. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,145,222 | ExpenseAmt |
| Revenue | $1,161,233 | RevenueAmt |
| Desc | Easter Seals Rhode Island provides exceptional services to ensure that all people with disabilities or special needs and their families have equal opportunities to live, learn, work and play in their communities. Children and adults with disabilities and special needs find highest-quality services designed to meet their individual needs when they come to Easter Seals. Teams of therapists, teachers and other health professionals help each person overcome obstacles to independence and reach his or her personal goals. Easter Seals also includes families as active members of any therapy program, and offers the support families need.Early InterventionEarly Intervention offers evaluation, education and therapy services from birth to age 3. Comprehensive evaluation of all areas of development detect early problems in learning, language, motor and social skills, as well as signs of disabilities. Pediatric Outpatient ProgramThe family-centered pediatric outpatient program provides outpatient occupational, physical and speech therapy services for children and teenagers, through age 21. Individualized service is focused on developing a child ability to perform everyday living activities by enhancing or restoring function. | Desc |
| Total Program Service Expenses | $1,145,222 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 26 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elin A Treanor | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6036238863 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 Auburn Street | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Dr Michael Ferry | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Michael Goduto | |||||||||
| Chairman | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Kimberly Hadsell | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| James Lawrence | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Denise Patsos | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Barbara Tetzner | |||||||||
| Past Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Tracey Colucci | |||||||||
| Past Chairman | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Cindy Almonte | |||||||||
| Past Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| George McAuliffe | |||||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Dan Sheldon | |||||||||
| Secretary | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Debbie Waddington | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Larry J Gammon | |||||||||
| President & CEO | 1.00 | 54.00 | $10,821 | $530,246 | $22,920 | Yes (X) | |||
| Elin A Treanor | |||||||||
| CFO | 1.00 | 54.00 | $5,893 | $288,755 | $14,152 | Yes (X) | |||
| Susan C Ryan | |||||||||
| COO | 1.00 | 54.00 | $3,554 | $174,123 | $17,738 | Yes (X) | |||
| Karen A Van Der Beken | |||||||||
| Chief Development Officer | 1.00 | 54.00 | $2,104 | $208,320 | $19,122 | Yes (X) | |||
| Tina M Sharby | |||||||||
| Chief Human Resources Officer | 1.00 | 54.00 | $3,247 | $159,121 | $6,013 | Yes (X) | |||
| Michael J Bonfanti | |||||||||
| Senior VP Information Technology | 1.00 | 54.00 | $3,248 | $159,138 | $27,243 | Yes (X) | |||
| Susan L Silsby | |||||||||
| Senior VP Program Services | 1.00 | 54.00 | $1,513 | $149,771 | $17,394 | Yes (X) | |||
| James A Fahey | |||||||||
| Senior VP Program Services | 1.00 | 54.00 | $2,728 | $133,680 | $19,414 | Yes (X) | |||
| Claire H Gagnon | |||||||||
| Senior VP, Controller | 1.00 | 54.00 | $2,356 | $115,409 | $3,859 | Yes (X) | |||
| Christina L Lachance | |||||||||
| VP Children's Services | 1.00 | 54.00 | $1,054 | $104,302 | $2,248 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $36,518 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,022,865 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $150,103 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $76,099 | FundraisingAmt |
| All Other Contributions | $143,572 | AllOtherContributionsAmt |
| Total Contributions | $219,671 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Early Support Services | 624100 | $1,130,641 | $1,130,641 |
| Children/Family Svcs. | 624100 | $30,542 | $30,542 |
| Miscellaneous Revenue | 900099 | $50 | $50 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,161,233 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,667 | TotalRevenueColumnAmt |
| Exclusion | $1,667 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $102 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $101 | SecuritiesAmt |
| Other | $720 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1 | SecuritiesAmt |
| Other | -$720 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$719 | TotalRevenueColumnAmt |
| Exclusion | -$719 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,991 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $76,099 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $22,272 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,281 | TotalRevenueColumnAmt |
| Exclusion | -$15,281 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,366,571 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,161,233 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$14,333 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,027 | TotalAmt |
| Program Services | $3,909 | ProgramServicesAmt |
| Management And General | $20,823 | ManagementAndGeneralAmt |
| Fundraising | $2,295 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $922,083 | TotalAmt |
| Program Services | $799,849 | ProgramServicesAmt |
| Management And General | $8,375 | ManagementAndGeneralAmt |
| Fundraising | $113,859 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,209 | TotalAmt |
| Program Services | $9,971 | ProgramServicesAmt |
| Fundraising | $1,238 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,975 | TotalAmt |
| Program Services | $97,696 | ProgramServicesAmt |
| Fundraising | $22,279 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,375 | TotalAmt |
| Program Services | $57,186 | ProgramServicesAmt |
| Fundraising | $8,189 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,260 | TotalAmt |
| Program Services | $20,572 | ProgramServicesAmt |
| Management And General | $7,547 | ManagementAndGeneralAmt |
| Fundraising | $3,141 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,009 | TotalAmt |
| Program Services | $424 | ProgramServicesAmt |
| Management And General | $415 | ManagementAndGeneralAmt |
| Fundraising | $170 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,180 | TotalAmt |
| Program Services | $20,830 | ProgramServicesAmt |
| Management And General | $516 | ManagementAndGeneralAmt |
| Fundraising | $5,834 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,757 | TotalAmt |
| Program Services | $77,762 | ProgramServicesAmt |
| Fundraising | $4,995 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,875 | TotalAmt |
| Program Services | $43,439 | ProgramServicesAmt |
| Fundraising | $436 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,856 | TotalAmt |
| Program Services | $3,357 | ProgramServicesAmt |
| Fundraising | $1,499 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,227 | TotalAmt |
| Program Services | $10,227 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Management Fees/Direct | Desc |
| Total | $90,741 | TotalAmt |
| Management And General | $90,741 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,437,574 | TotalAmt |
| Program Services | $1,145,222 | ProgramServicesAmt |
| Management And General | $128,417 | ManagementAndGeneralAmt |
| Fundraising | $163,935 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500 | BOYAmt |
| EOY | $500 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,443 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,366 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,790 | BOYAmt |
| EOY | $11,288 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $58,602 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $35,563 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,649 | BOYAmt |
| EOY | $23,039 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,521 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,533 | BOYAmt |
| EOY | $35,760 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,281 | BOYAmt |
| EOY | $76,108 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,708 | BOYAmt |
| EOY | $7,219 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,156 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,864 | BOYAmt |
| EOY | $7,219 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,489 | BOYAmt |
| EOY | $33,129 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,395 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,533 | BOYAmt |
| EOY | $35,760 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,417 | BOYAmt |
| EOY | $68,889 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,281 | BOYAmt |
| EOY | $76,108 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$71,003 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $546 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $67,929 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $154,688 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $175,536 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $218,664 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $178,806 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $219,671 | CurrentTaxYearAmt |
| Total | $947,365 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $154,688 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $175,536 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $218,664 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $178,806 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $219,671 | CurrentTaxYearAmt |
| Total | $947,365 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $115,058 | SubstantialContributorsTotAmt |
| Public Support Total170 | $832,307 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,413 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,431 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,472 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,554 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,667 | CurrentTaxYearAmt |
| Total | $7,537 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $954,902 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $5,777,121 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.87160 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91930 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule A, Part II, Line 1: | FormAndLineReferenceDesc |
| Explanation | During the fiscal year ended August 31, 2016, the Organization performed an in-depth analysis of all current government payments from its grants and contracts. Based on this analysis, and in conjunction with the Form 990 instructions relative to payments from governmental units, the Organization determined that a larger portion of its government funding should be reported as program service revenue. Accordingly, the Organization has revised amounts reported for 2011, 2012 & 2013 to accurately reflect payments from governmental units as program service revenues. The Organization has also revised the percentage shown on Schedule A, Part II, Section C, line 15 in order to accurately reflect the changes described above. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,083 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,083 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,519 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,480 | DepreciationAmt |
| Book Value | $23,039 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,039 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Beneficial Interest in Trust Held by Others | Desc |
| Book Value | $35,760 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $35,760 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Easter Seals New Hampshire, Inc., Easter Seals ME, Easter Seals VT, Easter Seals RI, 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. 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. Easter Seals New Hampshire, Inc. and its subsidiaries are no longer subject to income tax examinations by the federal or state tax authorities for years prior to 2013. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Mew's Tavern Road Race | Event1Nm |
| Gross Receipts Event1 | $43,694 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $43,114 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $580 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $40 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $540 | OtherDirectExpensesEvent1Amt |
| Event2 | Wine Tasting | Event2Nm |
| Gross Receipts Event2 | $26,655 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $24,438 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $2,217 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $58 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $91 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $2,068 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $12,741 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $8,547 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $4,194 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $2,517 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $1,677 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $83,090 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $76,099 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $6,991 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $98 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,608 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $4,285 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $6,991 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Larry J Gammon | ||||||||||||||
| President & CEO | $7,311 | $358,243 | $3,160 | $154,853 | $350 | $17,150 | $104 | $5,099 | $354 | $17,363 | $11,279 | $552,708 | $0 | $0 |
| Elin A Treanor | ||||||||||||||
| CFO | $4,863 | $238,285 | $680 | $33,320 | $350 | $17,150 | $98 | $4,821 | $185 | $9,048 | $6,176 | $302,624 | $0 | $0 |
| Susan C Ryan | ||||||||||||||
| COO | $3,123 | $153,003 | $231 | $11,320 | $200 | $9,800 | $69 | $3,363 | $286 | $14,020 | $3,909 | $191,506 | $0 | $0 |
| Karen A Van Der Beken | ||||||||||||||
| Chief Development Officer | $1,794 | $177,630 | $210 | $20,790 | $100 | $9,900 | $32 | $3,214 | $159 | $15,717 | $2,295 | $227,251 | $0 | $0 |
| Tina M Sharby | ||||||||||||||
| Chief Human Resources Officer | $2,876 | $140,928 | $271 | $13,293 | $100 | $4,900 | $62 | $3,019 | $59 | $2,873 | $3,368 | $165,013 | $0 | $0 |
| Michael J Bonfanti | ||||||||||||||
| Senior VP Information Technology | $3,116 | $152,694 | $132 | $6,444 | $0 | $0 | $68 | $3,323 | $477 | $23,375 | $3,793 | $185,836 | $0 | $0 |
| Susan L Silsby | ||||||||||||||
| Senior VP Program Services | $1,426 | $141,207 | $87 | $8,564 | $0 | $0 | $31 | $3,062 | $143 | $14,158 | $1,687 | $166,991 | $0 | $0 |
| James A Fahey | ||||||||||||||
| Senior VP Program Services | $2,445 | $119,824 | $183 | $8,956 | $100 | $4,900 | $53 | $2,588 | $335 | $16,438 | $3,116 | $152,706 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3 | The CEO of Easter Seals Rhode Island, Inc. 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 2015, but no employer contributions were made to the plan during calendar year 2015 or the fiscal year ending August 31, 2016. |
| 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 six (6) nonprofit subsidiary entities, each filing their own separate 990s: Easter Seals Maine, Inc.; Easter Seals Rhode Island, Inc.; Easter Seals Vermont, Inc.; Harbor Schools, Inc.; Manchester Alcoholism Rehabilitation Center; and Agency Realty, Inc. 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 six (6) 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 six (6) 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 2015 Form W-2. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, line 2a: | All employees of Easter Seals Rhode Island, 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 Rhode Island, 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 Rhode Island, Inc., acting through its governing processes, until August 31, 2016, the last day of the fiscal year. On August 31, 2016, Easter Seals New Hampshire, Inc. entered into an agreement with FEDCAP Rehabilitation Services, Inc., an unrelated entity, whereby Easter Seals New Hampshire, Inc. agreed to transfer its sole member interest in Easter Seals Rhode Island, Inc. to FEDCAP Rehabilitation Services, Inc. for no consideration. |
| 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 Rhode Island, 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 Easter Seals New Hampshire, Inc. Board of Directors Fiscal Committee reviews and approves long term borrowings up to $100,000 and recommends to the full Board of Directors for approval amounts in excess of $100,000. The Fiscal Committee is empowered to adopt all recommended resolutions and to take all other actions to affect such borrowings on behalf of the corporation and its Board of Directors. |
| Form 990, Part VI, Section B, line 11 | 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 | 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 Rhode Island 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 Rhode Island, 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 six (6) nonprofit subsidiary entities: Easter Seals Maine, Inc.; Easter Seals Rhode Island, Inc.; Easter Seals Vermont, Inc.; Harbor Schools, Inc.; Manchester Alcoholism Rehabilitation Center; and Agency Realty, Inc. 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 Rhode Island, Inc. 213 Robinson Street Wakefield, RI 02879 EIN: 26-0833287 Section 1.263(a)-3(n) Election: Easter Seals Rhode Island, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). |
| Form 990, Part XI, line 9: | Change in Fair Value of Beneficial Interest in Trust Held by Others 1,227. Equity Transfer from Affiliate 66,702. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 0 | Easter Seals New Hampshire Inc | |
| 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 9 | 0 | Easter Seals New Hampshire Inc | |
| Manchester Alcoholism Rehabilitation Center | |||||||||||
| 140 Queen City Avenue | Manchester | NH | 03104 | 020349962 | Provide comprehensive alcohol and substance abuse treatment | NH | 501(c)(3) | Line 9 | 0 | Easter Seals New Hampshire Inc | |
| Agency Realty Inc | |||||||||||
| 555 Auburn Street | Manchester | NH | 03103 | 222586252 | Lease property to non profit organizations | NH | 501(c)(2) | 0 | Easter Seals New Hampshire Inc | ||
| 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 | 0 | Easter Seals New Hampshire Inc | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule R, Part II: | FormAndLineReferenceDesc |
| Explanation | Easter Seals New Hampshire, Inc., a New Hampshire voluntary corporation is the sole member of Easter Seals Rhode Island, Inc., acting through its governing processes, until August 31, 2016, the last day of the fiscal year. On August 31, 2016, Easter Seals New Hampshire, Inc. entered into an agreement with FEDCAP Rehabilitation Services, Inc., an unrelated entity, whereby Easter Seals New Hampshire, Inc. agreed to transfer its sole member interest in Easter Seals Rhode Island, Inc. to FEDCAP Rehabilitation Services, Inc. for no consideration. | ExplanationTxt |
Comments