2017-07-14T14:33:11-05:00 2016-08-31 010523282 Berry Dunn McNeil & Parker LLC PO Box 1100 Portland ME 041041100 990 2015-09-01 020272825 Easter Seals New Hampshire Inc EAST 6036238863 555 Auburn Street Manchester NH 03103 Elin A Treanor CFO 6036238863 2017-07-14 1 Joseph R Byrne CPA P01289281 2077752387 2017-07-14 2015 2021-01-29 14:40:06Z Larry J Gammon 555 Auburn Street Manchester NH 03103 64444706 0 X www.easterseals.com/nh X 1967 NH Easter Seals New Hampshire, 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. 26 26 1914 32 0 0 4376118 5451834 54328472 55184366 610814 619444 3198231 2417228 62513635 63672872 930027 1000406 0 0 45175665 48427307 0 0 929484 16307806 15333489 62413498 64761202 100137 -1088330 37216771 39123638 27510697 27883882 9706074 11239756 X Easter Seals New Hampshire services include child care and early intervention, residential and educational services, medical rehabilitation, camping and recreation for disabled youths, transportation services, vocational services, senior services, adult day care programs, services for adults with developmental disabilities, military and veterans' services, and a dental center. Easter Seals values Commitment, Integrity, Respect, Shared Purpose, Excellence, Customer Focus and Independence. Easter Seals provides excellent 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. 0 0 56000279 1000406 57575194 Easter Seals New Hampshire (ESNH) is dedicated to helping children, adults and seniors with disabilities and special needs live with equality, dignity and independence. Last year ESNH served more than 10,000 individuals of all ages and provided over $3.7 million dollars in free and reduced-priced services. Our programs and services include:Adult Day ServicesWe have provided Adult Day Services to participants and their families for more than 30 years. Our welcoming facilities are state-of-the-art designed with the unique needs of our participants in mind. We are a "Center of Excellence," a distinction awarded to only those programs with the highest quality of services. We blend clinical excellence with a supportive, compassionate atmosphere.Adult RehabilitationWhether through a disability, injury or illness, or because of functional limitations experienced in aging, Easter Seals' adult medical rehabilitation services -- including physical therapy, occupational therapy, and speech-hearing therapy -- are the first step toward helping people with disabilities gain greater independence.Autism ServicesEaster Seals is unique as the nation's leading provider of services and support for children and adults living with autism and their families today. Our programs provide a wide variety of interventions that help individuals of all abilities, including those with Autism Spectrum Disorder (ASD).Camping and RecreationCamp is about all the things children and adults can do -- play basketball, canoe, sing, eat s'mores and more. Easter Seals New Hampshire's residential and day camping programs provide a safe, barrier-free environment for children and young adults to experience all aspects of camp without the usual limitations. Children and Youth ServicesEaster Seals New Hampshire provides Early Childhood (birth to age 3) and Children's Services, Inclusive Child Development Day Care Program, educational, residential, and vocational services to youth through age 21.Community Based ServicesFacilitating the inclusion of individuals with developmental disabilities as active participants in their home community through a variety of activities; also individualized, community-based residential services.Dental ServicesThe Dental Center serves children and adults who are in need of dental services including cleanings, checkups, restorative services, fluoride treatment, oral hygiene instruction, sealants, fillings, and extractions. A Dental Van, which is a collaboration between the Manchester Public Health Department, ESNH and Catholic Medical Center, is used to visit Manchester elementary schools.Seniors CountAs a founding partner of this community collaboration, we are committed to supporting the independence and well-being of frail, older adults.Senior ServicesWe offer comprehensive services for caregivers and those they care for, including Adult Day services, therapeutic services, in-home care and support groups.Special EducationThe Easter Seals Schools in Manchester and Lancaster provide special education opportunities with a fully accredited K-12 academic curriculum.Military & Veterans ServicesMilitary & Veterans Services ensures veterans and their families receive exceptional services maximizing their quality of life in recognition of their service and sacrifce for the community.Workforce Development Adults with disabilities looking for meaningful employment find training and placement opportunities through Easter Seals job training and employment services. Easter Seals staff help people identify their employment goals and structure job training programs to meet these personal goals. 56000279 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 404 0 1 1914 1 0 0 0 0 0 1 1 0 0 0 1 0 X 26 26 1 0 0 0 0 0 0 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 Dennis Beaulieu Director 1.00 0.00 X 0 0 0 Dennis Brown Past Director 1.00 1.00 X 0 0 0 Wendell Butcher Assistant Treasurer 1.00 0.00 X X 0 0 0 Tracey Colucci Past Director 1.00 1.00 X 0 0 0 Rick Courtemanche Director 1.00 0.00 X 0 0 0 Eleanor Dahar Esq Director 1.00 0.00 X 0 0 0 Ann-Marie Forrester Secretary 1.00 0.00 X X 0 0 0 Ben Gamache Director 1.00 0.00 X 0 0 0 Sally Garmon Past Director 1.00 1.00 X 0 0 0 David Goldberg MD Director 1.00 0.00 X 0 0 0 Doris Labbe Director 1.00 0.00 X 0 0 0 Tim Lorenz Past Director 1.00 0.00 X 0 0 0 Sue MacDermott Director 1.00 0.00 X 0 0 0 Cynthia Makris Director 1.00 0.00 X 0 0 0 Tim Murray Director 1.00 1.00 X 0 0 0 Kurt Patten Director 1.00 0.00 X 0 0 0 Richard Rawlings Director 1.00 4.00 X 0 0 0 Pamela Telfer Director 1.00 0.00 X 0 0 0 Rob Wieczorek Director 1.00 2.00 X 0 0 0 Jim Bee CIMA Past Chairman 1.00 4.00 X X 0 0 0 Tom Sullivan Vice Chairman 1.00 4.00 X X 0 0 0 Charles S Goodwin Vice Chairman 1.00 4.00 X X 0 0 0 Andrew MacWilliam Chairman 1.00 4.00 X X 0 0 0 Renee Walsh Past Director 1.00 4.00 X 0 0 0 Matthew Boucher Treasurer 1.00 4.00 X X 0 0 0 Charles Panasis Assistant Secretary 1.00 4.00 X X 0 0 0 Ian MacDermott Director 1.00 2.00 X 0 0 0 Bryan Bouchard Director 1.00 0.00 X 0 0 0 Bob Litterst Director 1.00 0.00 X 0 0 0 Barry LaBombarde Director 1.00 0.00 X 0 0 0 Leslie Thompson Director 1.00 0.00 X 0 0 0 Larry J Gammon President & CEO 40.00 15.00 X 411211 129856 22920 Elin A Treanor CFO 40.00 15.00 X 223933 70715 14152 Susan C Ryan COO 42.00 13.00 X 135033 42644 17738 Karen A Van Der Beken Chief Development Officer 50.00 5.00 X 189382 21042 19122 Tina M Sharby Chief Human Resources Officer 42.00 13.00 X 123400 38968 6013 Susan L Silsby Senior VP Program Services 53.00 2.00 X 148258 3026 17394 Michael J Bonfanti Senior VP Information Technology 42.00 13.00 X 123413 38973 27243 Shannon M Farrell Dentist 55.00 0.00 X 141320 0 21111 John D Soucy Jr Senior VP Program Services 55.00 0.00 X 125514 0 10832 James A Fahey Senior VP Program Services 42.00 13.00 X 103670 32738 19414 1725134 377962 175939 20 0 1 0 Sheehan Phinney Bass & Green 1000 Elm Street Manchester NH 03105 Legal 231725 Catchfire Creative 16 Market Square Suite 4 Portsmouth NH 03801 Digital Marketing Agency 211457 Boothby Therapy Services LLC 806 North Maine Street Laconia NH 03246 Speech Therapy Services 141344 Baker Newman Noyes 650 Elm Street Suite 302 Manchester NH 03101 Accounting/Auditing 101516 Empowered Web Solutions LLC 5206 Reserve Drive NE Atlanta GA 30319 Software Development 100476 5 1444300 2027731 1979803 2994 5451834 Program Services 624100 50869218 50869218 Transportation Services 480000 4315148 4315148 55184366 487532 487532 26400 0 26400 26400 26400 140234 15311 0 23633 140234 -8322 131912 131912 748201 1444300 748201 0 Management Fees/Direct Support 900099 1491140 1491140 Miscellaneous 900099 899688 899688 2390828 63672872 57575194 0 645844 1000406 1000406 1146396 148514 791290 206592 37644249 33934383 3362494 347372 383363 254255 110454 18654 6466711 5632870 739851 93990 2786588 2447157 299546 39885 176473 176473 97332 97332 6186488 5341823 739795 104870 464909 327960 136949 2256370 1807449 394770 54151 2113407 1848034 225049 40324 1947118 1908643 29831 8644 130995 115522 6190 9283 553142 387994 165148 37375 37375 948206 845269 100291 2646 413350 410277 3073 Miscellaneous 8324 8324 64761202 56000279 7831439 929484 X X 11752 398677 5558574 1261552 2637838 3147505 3155982 3385183 645660 400444 31275846 15959438 12327038 15316408 11417975 13328811 94814 88620 59145 56073 1307993 1740365 37216771 39123638 5656215 6660401 1889289 1716437 13875000 13455000 455938 511664 5634255 5540380 27510697 27883882 X 5022982 5809415 857575 1145533 3825517 4284808 9706074 11239756 37216771 39123638 X -1088330 145179 2476833 X 0 1 X 1 1 1 X 4958965 3916882 4162676 4376118 5451834 22866475 4958965 3916882 4162676 4376118 5451834 22866475 22866475 302879 325971 321328 363026 513932 1827136 1381270 1642002 3007247 3201574 2390828 11622921 36316532 264551782 0.62960 0.64540 X Schedule A, Part II, Line 10, Explanation of Other Income: Management Fees - 2011 Amount: $ 1,251,898. 2012 Amount: $ 1,548,238. 2013 Amount: $ 2,705,228. 2014 Amount: $ 2,906,551. 2015 Amount: $ 1,491,140. Miscellaneous - 2011 Amount: $ 129,372. 2012 Amount: $ 93,764. 2013 Amount: $ 302,019. 2014 Amount: $ 295,023. 2015 Amount: $ 899,688. 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. Form 990, Schedule A, Part II, Line 10: The income on Line 10 includes administrative expenses which are recovered at cost. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3735828 295236 761937 760787 4032214 3743767 14300 639038 661277 3735828 3714661 13814 898709 883417 3743767 3694898 13648 585517 579404 3714659 3630613 62323 577488 575526 3694898 0.00000 0.99840 0.00160 1 0 2194009 2194009 18860861 7500522 11360339 35756 32874 2882 6922382 6282525 639857 3262838 2143517 1119321 15316408 Interest Rate Swap 3487979 Deferred Compensation Plan 1151625 Due to Affiliates 900776 5540380 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, 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. Veterans Count Seacoast 438310 151331 286979 9600 34892 242487 Veterans Count Nashua 544775 418140 126635 33638 92997 10 1206559 871972 334587 325 52537 11268 270457 2189644 1441443 748201 325 62137 79798 605941 748201 0 1 Community Based Services - Direct Assistance to Adults and their Families 223 200825 FMV Funds assist adults and their families in New Hampshire with expenses including food, clothing, activities & medical and dental services. Residential/Special Education - Direct Assistance to Children and their Families 100 207266 FMV Funds assist children and their families with expenses including food, clothing, activities, and medical and dental services. Senior Services - Direct Assistance to Senior Citizens 306 65493 FMV Funds assist frail seniors with services and/or items that are unfunded from other sources, such as personal care products, lift chairs, emergency response systems; food and other personal needs. Direct Assistance to Military and Veterans Services and their Families 605 518679 FMV Funds assist veterans and current service members and their families who are in pre, current or post-deployment with critical and emergency needs including auto, child care, food, medical/dental, mortgage/rent, utilities and household items. Other - Direct Assistance to Families and Individuals with Special Needs 136 8143 FMV Miscellaneous assistance to families and individuals with special needs Part I, Line 2: Easter Seals assistance to individuals is intended to be a "hand up not a "hand out and is used as part of a comprehensive plan for achieving self-sufficiency and well-being. Assistance provided to individuals is monitored by the Organization by the following methods: 1. The individual is required to provide a receipt or some other sort of appropriate documentation which is then reviewed and approved by the Organization; and 2. Amounts are paid directly to the service provider and/or vendor to ensure funds are expended appropriately. X X X X 0 1 0 0 0 0 0 1 0 Larry J Gammon President & CEO 277821 87733 120090 37923 13300 4200 3955 1248 13466 4251 428632 135355 0 0 Elin A Treanor CFO 184793 58355 25840 8160 13300 4200 3739 1180 7017 2216 234689 74111 0 0 Susan C Ryan COO 118655 37471 8778 2773 7600 2400 2608 824 10873 3433 148514 46901 0 0 Karen A Van Der Beken Chief Development Officer 161482 17942 18900 2100 9000 1000 2922 324 14288 1588 206592 22954 0 0 Tina M Sharby Chief Human Resources Officer 109291 34513 10309 3255 3800 1200 2341 740 2228 704 127969 40412 0 0 Susan L Silsby Senior VP Program Services 139781 2852 8477 174 0 0 3031 62 14015 286 165304 3374 0 0 Michael J Bonfanti Senior VP Information Technology 118416 37394 4997 1579 0 0 2577 814 18127 5725 144117 45512 0 0 Shannon M Farrell Dentist 133854 0 7466 0 0 0 0 0 21111 0 162431 0 0 0 James A Fahey Senior VP Program Services 92925 29344 6945 2194 3800 1200 2007 634 12748 4025 118425 37397 0 0 Part I, Line 4b Larry J. Gammon, President and Elin A. Treanor were a participant 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. A New Hampshire Health and Education Facilities Authority 020279866 644614KP3 2004-12-02 16060000 Acquisitions, construction, installation, equipping and refinance bank debt 0 0 0 A 2605000 16060000 330085 314858 15415057 2010 0 0 1 1 A 0 0 0 0 0 0 1 A 1 1 1 Citizens Bank NA 30.000000000000 0 0 0 0 0 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. Form 990, Part VI, Section A, line 2 Ian MacDermott & Sue MacDermott have a family relationship. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an outside independent accounting firm and presented to the Audit Committee of the Board for review before filing with the IRS. Form 990, Part VI, Section B, line 12c It shall be against the policy of Easter Seals New Hampshire, Inc. 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 Easter Seals New Hampshire, Inc. 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 Easter Seals New Hampshire, Inc. is 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 New Hampshire, Inc. 555 Auburn Street Manchester, NH 03103 EIN: 02-0272825 Section 1.263(a)-3(n) Election: Easter Seals New Hampshire, 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 Interest Rate Swap -668,012. Unrealized Gain/(Loss) on Beneficial Interest in Trust Held by Others -6,194. Other Non Operating Loss -15,341. Loss on Disposal of Business Segment -34,337. Equity Transfer to Affiliate -66,702. Net Assets Transferred - Merger with Related Organization 3,267,419. 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 1 Easter Seals Rhode Island Inc 213 Robinson Street Wakefield RI 02879 260833287 Provide services to individuals with special needs and their families RI 501(c)(3) Line 7 Easter Seals New Hampshire Inc 1 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 1 Manchester Alcoholism Rehabilitation Center 140 Queen City Avenue Manchester NH 03104 020349962 Provide substance abuse services to individuals and their families NH 501(c)(3) Line 9 Easter Seals New Hampshire Inc 1 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 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 Agency Realty Inc Q 158410 Cash Manchester Alcoholism Rehabilitation Center P 1822874 Cash Harbor Schools P 158365 Cash Easter Seals Maine Inc Q 3020157 Cash Easter Seals Rhode Island Inc S 66702 Cash Easter Seals Vermont Inc P 1940569 Cash Agency Realty Inc S 3267419 Cash