2017-07-17T13:07:53-05:00 2016-08-31 010523282 Berry Dunn McNeil & Parker LLC PO Box 1100 Portland ME 041041100 990 2015-09-01 260833287 Easter Seals Rhode Island Inc EAST 4012841000 213 Robinson Street Wakefield RI 02879 Karen Wegmann Chief Financial Officer 4012841000 2017-07-14 1 Joseph R Byrne CPA P01289281 2077752387 2017-07-14 2015 2021-01-29 14:40:06Z Christine McMahon 633 Third Avenue 6th Floor New York NY 10017 1389664 0 X www.easterseals.com/rhodeisland X 2007 RI 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. 9 9 26 11 0 0 178806 219671 1219572 1161233 1554 948 0 -15281 1399932 1366571 618 0 0 0 1210720 1145669 0 0 163935 252211 291905 1463549 1437574 -63617 -71003 210281 76108 138864 7219 71417 68889 X 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. 0 0 1145222 1161233 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. 1145222 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 1 26 1 0 0 0 0 0 1 1 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 RI X Elin A Treanor 6036238863 555 Auburn Street Manchester NH 03103 Dr Michael Ferry Director 1.00 0.00 X 0 0 0 Michael Goduto Chairman 1.00 0.00 X X 0 0 0 Kimberly Hadsell Director 1.00 0.00 X 0 0 0 James Lawrence Director 1.00 0.00 X 0 0 0 Denise Patsos Director 1.00 0.00 X 0 0 0 Barbara Tetzner Past Director 1.00 0.00 X 0 0 0 Tracey Colucci Past Chairman 1.00 1.00 X X 0 0 0 Cindy Almonte Past Director 1.00 0.00 X 0 0 0 George McAuliffe Treasurer 1.00 0.00 X X 0 0 0 Dan Sheldon Secretary 1.00 0.00 X X 0 0 0 Debbie Waddington Director 1.00 0.00 X 0 0 0 Larry J Gammon President & CEO 1.00 54.00 X 10821 530246 22920 Elin A Treanor CFO 1.00 54.00 X 5893 288755 14152 Susan C Ryan COO 1.00 54.00 X 3554 174123 17738 Karen A Van Der Beken Chief Development Officer 1.00 54.00 X 2104 208320 19122 Tina M Sharby Chief Human Resources Officer 1.00 54.00 X 3247 159121 6013 Michael J Bonfanti Senior VP Information Technology 1.00 54.00 X 3248 159138 27243 Susan L Silsby Senior VP Program Services 1.00 54.00 X 1513 149771 17394 James A Fahey Senior VP Program Services 1.00 54.00 X 2728 133680 19414 Claire H Gagnon Senior VP, Controller 1.00 54.00 X 2356 115409 3859 Christina L Lachance VP Children's Services 1.00 54.00 X 1054 104302 2248 36518 2022865 150103 0 0 1 0 0 76099 143572 219671 Early Support Services 624100 1130641 1130641 Children/Family Svcs. 624100 30542 30542 Miscellaneous Revenue 900099 50 50 1161233 1667 1667 102 101 720 1 -720 -719 -719 6991 76099 22272 -15281 -15281 1366571 1161233 0 -14333 27027 3909 20823 2295 922083 799849 8375 113859 11209 9971 1238 119975 97696 22279 65375 57186 8189 31260 20572 7547 3141 1009 424 415 170 27180 20830 516 5834 82757 77762 4995 43875 43439 436 4856 3357 1499 10227 10227 Management Fees/Direct 90741 90741 1437574 1145222 128417 163935 X X 500 500 40443 0 94366 0 10790 11288 58602 35563 29649 23039 5521 34533 35760 210281 76108 15708 7219 123156 0 138864 7219 X 8489 33129 28395 0 34533 35760 71417 68889 210281 76108 X -71003 546 67929 X 0 1 X 1 1 1 X 154688 175536 218664 178806 219671 947365 154688 175536 218664 178806 219671 947365 115058 832307 1413 1431 1472 1554 1667 7537 954902 5777121 0.87160 0.91930 X Form 990, Schedule A, Part II, Line 1: 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13083 13083 0 45519 22480 23039 23039 Beneficial Interest in Trust Held by Others 35760 F 35760 X Part X, Line 2: 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. Mew's Tavern Road Race 43694 43114 580 40 540 Wine Tasting 26655 24438 2217 58 91 2068 1 12741 8547 4194 2517 1677 83090 76099 6991 98 2608 4285 6991 0 0 1 0 0 0 0 0 1 0 Larry J Gammon President & CEO 7311 358243 3160 154853 350 17150 104 5099 354 17363 11279 552708 0 0 Elin A Treanor CFO 4863 238285 680 33320 350 17150 98 4821 185 9048 6176 302624 0 0 Susan C Ryan COO 3123 153003 231 11320 200 9800 69 3363 286 14020 3909 191506 0 0 Karen A Van Der Beken Chief Development Officer 1794 177630 210 20790 100 9900 32 3214 159 15717 2295 227251 0 0 Tina M Sharby Chief Human Resources Officer 2876 140928 271 13293 100 4900 62 3019 59 2873 3368 165013 0 0 Michael J Bonfanti Senior VP Information Technology 3116 152694 132 6444 0 0 68 3323 477 23375 3793 185836 0 0 Susan L Silsby Senior VP Program Services 1426 141207 87 8564 0 0 31 3062 143 14158 1687 166991 0 0 James A Fahey Senior VP Program Services 2445 119824 183 8956 100 4900 53 2588 335 16438 3116 152706 0 0 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. 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. 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 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 Easter Seals New Hampshire Inc 0 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 Easter Seals New Hampshire Inc 0 Agency Realty Inc 555 Auburn Street Manchester NH 03103 222586252 Lease property to non profit organizations NH 501(c)(2) 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 Schedule R, Part II: 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.