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      <Desc>The Manchester Alcoholism Rehabilitation Center, doing business as the Farnum Center, is committed to providing effective, dignified care and support for adults seeking recovery from alcohol and other drugs. We are located in Manchester and Franklin NH. In Manchester we offer a medical detox unit for 20 individuals and 40 beds for residential treatment that can last up to 30 days. In Franklin we are located on the historic Daniel Webster Farm. The Ray House with 21 beds and Webster Place with 42 beds are both located on this property. Our programs teach Health Realization and our staff are training by experts in this field. We also offer other recovery options including yoga, acupuncture and self-help meetings. Our Core Values are safety, hope, compassion, respect, dignity, honesty, responsibility, accountability, fairness, peer support, professionalism and ethics.Members of our alumni community stay strongly connected with Webster Place. Often, alumni return to share their experience, strength, and hope with our new residents. They stay connected through weekly alumni meetings and self-help meetings at Webster Place for those in treatment and in the community. Many reach out to each other for ongoing support and encouragement via phone, email, and social networking.The broader community also plays a major role in supporting our residents and alumni with self-help meetings, employment and friendship. They provide rides to meetings, volunteer, and make donations to help those in need. We offer each resident the opportunity to fill out anonymous surveys which allows us to gather feedback and make improvements if necessary.Medical Detoxification:The Farnum Center's Medical Detoxification unit is open 24 hours a day. It is medically supervised by our Medical Director, nurses, counselors, licensed mental health clinicians, and master level alcohol and drug counselors. The Medical Detoxification unit will serve individuals 17 and older needing help to safely and medically stop using alcohol and other drugs. The average length of stay is six days. Once screened and accepted, a specific medical treatment plan will be developed according to the established protocols. Each protocol calls for a certain medication to help alleviate the symptoms of withdrawal. A very important piece of the detoxification is the frequency of monitoring withdrawal symptoms. If problems are detected that are not part of the detox, which could be a medical issue the client may have and need help with, we would transfer them to our receiving hospital Catholic Medical Center (CMC). We have a strong relationship with CMC and they handle our client's physical issues not generated by the withdrawal from alcohol and other drugs. The client will be transferred to CMC for any intervention that may be needed; however, this cost is not covered by the Farnum Center. It can be billed to the individuals insurance.The detoxification process consists of three essential components: evaluation, stabilization, and fostering patient readiness for entry into treatment. The Medical Detoxification unit also receives individuals from hospital emergency rooms who present with the need for detoxification. We then offer a level of care that appropriately fits the needs of the individual. We are happy to work with anyone who wants to make a referral. It may come from family members, EAP Programs, other treatment facilities, and courts.Evaluation: Our screening and assessment is completed to treat your family member or yourself with the best care we can deliver. We will complete a urinalysis to detect the presence and concentration of substances. We will identify any co-occurring medical and psychological conditions. We can determine the individual's social situation in order to select appropriate level of treatment after detoxification. Our goal is to gain as much information from the individual and their family members to be thorough and kind throughout their stay with us at any of our Farnum facilities.Stabilization: We want to help your family member feel better as soon as possible because the sooner they are feeling better, the sooner they can start to attend groups and begin the process of learning about themselves. We will assist the individual through acute withdrawal. We then begin to introduce individuals to treatment and their role in recovery. It is very important to us that we include significant others in the treatment process, understanding we need to maintain any confidentiality, requested by the client. Individuals may go on to one of our other facilities for up to a 30 day stay or into an Intensive Outpatient Program at one of our facilities or one closer to their home. Once detox has been completed it is time to get into treatment and recovery from this disease. It is important the client understands detox is NOT treatment. Treatment begins after the physical withdrawals have subsided and the client moves into the 30 day residential program or an Intensive Outpatient Program.Operating Principles: Detoxification is a set of interventions that manage an individual safely through the process of acute withdrawal. A detoxification program is NOT designed to resolve long-standing psychological, social, and behavioral problems associated with substance abuse. Detoxification does not offer a "cure." However, it is often the first step toward recovery. Substance use disorders are treatable. Substance use disorders are brain disorders, NOT evidence of moral weakness. Client are treated with respect and dignity at all times, in a nonjudgmental and supportive manner, and their individual background, culture, vulnerabilities, and strengths are always considered. Services are planned in partnership with patients and their support network. Client caregivers will provide linkages to treatment after detoxification. Active involvement of family/support systems is encouraged, while respecting patient privacy and confidentiality.Inpatient Program:The Inpatient Program is a 30-day, gender-specific treatment procedure with the capacity to serve 40 adults who have primary substance abuse issues, or mental health and substance use problems. This program is for clients who require the structure and intensive support of an inpatient setting. We have a very unique approach to treatment by using Health Realization (HR) in all of our programs and start with the premise that each client is healthy and has it within themselves to guide their own life with the help and support of our trained staff. Our staff not only learn the ideas of HR, but they practice it in their daily lives, too. We feel strongly that self-help meetings be free and should not be the model of treatment in the programs we offer on a daily basis, but feel they are a great option for individuals.Partial Hospitalization Program (PHP):The Farnum Center recognizes there are individuals who will succeed in treatment by coming to Farnum on a daily basis from 9-3pm. Clients are offered the same program other Farnum facilities are delivering with the twist, they have other outside stressors they are dealing with each day. Living at home and coming to our PHP program allows for the client to manage the stressors of living at home and addressing these issues on a daily basis with professionals. This level of care is appropriate in many ways for those who have the support of family members and significant others. At times, Farnum will have clients participate in PHP and have them live at one of the Farnum facilities so they can still get the support of the program and the pseudo Farnum family at night. We work closely with insurance companies to determine what can be covered for each individual.Outpatient:Outpatient Services are available to clients who are transitioning from a higher level of care, or those who need brief services for a specific purpose such as license restoration, court-ordered LADC evaluations, or the solution of personal issues. Outpatient Services consist of individual counseling and group therapy. All of our services are different from what you would typically find in other programs because we are looking for the innate health in each person to help them regain their own inner strength. We have learned after many years of doing treatment looking at the past does not help a person live in the now and create the future they are hoping for; instead looking at the past leaves the client in a hopeless state. We have heard countless times our approach is new to our clients and they are very inspired by our use of Health Realization.</Desc>
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      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Form 990, Schedule A, Part III, Line 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>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 &amp; 2013 to accurately reflect payments from governmental units as program service revenues. The Organization has also revised the percentage shown on Schedule A, Part III, Section C, line 16 in order to accurately reflect the changes described above.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>590866</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>12863</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>12863</OtherExpendituresAmt>
        <EndYearBalanceAmt>590866</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>590866</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>35402</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>35402</OtherExpendituresAmt>
        <EndYearBalanceAmt>590866</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>590866</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>93463</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>93463</OtherExpendituresAmt>
        <EndYearBalanceAmt>590866</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>590866</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>3227</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>3227</OtherExpendituresAmt>
        <EndYearBalanceAmt>590866</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>590866</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>574</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>574</OtherExpendituresAmt>
        <EndYearBalanceAmt>590866</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.00000</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>1.00000</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.00000</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>397567</OtherCostOrOtherBasisAmt>
        <BookValueAmt>397567</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>10544953</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>501569</DepreciationAmt>
        <BookValueAmt>10043384</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>843342</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>429028</DepreciationAmt>
        <BookValueAmt>414314</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>156383</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>33383</DepreciationAmt>
        <BookValueAmt>123000</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>10978265</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>Due from Affiliates</Desc>
        <BookValueAmt>1816746</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>Deferred Compensation</Desc>
        <BookValueAmt>34807</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>1851553</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Deferred Compensation</Desc>
        <Amt>34807</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>34807</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>Spirit of Hope</Event1Nm>
        <GrossReceiptsEvent1Amt>116637</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>75905</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>40732</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>17490</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>23242</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>116637</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>75905</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>40732</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>17490</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>23242</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>40732</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>0</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Residential</GrantTypeTxt>
        <RecipientCnt>1821</RecipientCnt>
        <NonCashAssistanceAmt>30896</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Activities/special events, acupuncture/massage therapy, class/training registration, food, movies, personal hygiene supplies, prescriptions, and sports equipment</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Outpatient</GrantTypeTxt>
        <RecipientCnt>2</RecipientCnt>
        <NonCashAssistanceAmt>15</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Gift card and class registration</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Medical Detoxification</GrantTypeTxt>
        <RecipientCnt>52</RecipientCnt>
        <NonCashAssistanceAmt>2029</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Activities/special events, class registration, massage therapy and prescriptions</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Suboxone Clinic Treatment</GrantTypeTxt>
        <RecipientCnt>2</RecipientCnt>
        <NonCashAssistanceAmt>8</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Gift card and class registration</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
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      <SupplementalNonqualRtrPlanInd>1</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
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      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Larry J Gammon</PersonNm>
        <TitleTxt>President &amp; CEO</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>318032</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>20542</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>137471</BonusRelatedOrganizationsAmt>
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        <DeferredCompensationFlngOrgAmt>676</DeferredCompensationFlngOrgAmt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Elin A Treanor</PersonNm>
        <TitleTxt>CFO</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Susan C Ryan</PersonNm>
        <TitleTxt>COO</TitleTxt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Karen A Van Der Beken</PersonNm>
        <TitleTxt>Chief Development Officer</TitleTxt>
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        <TotalCompensationFilingOrgAmt>13773</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>215773</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Tina M Sharby</PersonNm>
        <TitleTxt>Chief Human Resources Officer</TitleTxt>
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        <NontaxableBenefitsFilingOrgAmt>381</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>2551</NontaxableBenefitsRltdOrgsAmt>
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        <TotalCompensationRltdOrgsAmt>146492</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Cheryl A Wilkie</PersonNm>
        <TitleTxt>Senior Vice President Program Svcs.</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Michael J Bonfanti</PersonNm>
        <TitleTxt>Senior VP Information Technology</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>135555</CompensationBasedOnRltdOrgsAmt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>James A Fahey</PersonNm>
        <TitleTxt>Senior VP Program Services</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>106374</CompensationBasedOnRltdOrgsAmt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The CEO of Manchester Alcoholism Rehabilitation Center is compensated by a related organization, Easter Seals New Hampshire, Inc. Easter Seals New Hampshire uses a compensation committee, compensation survey or study, Form 990 of other organizations, and approval by the board or compensation committee to establish the compensation of the CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Larry J. Gammon and Elin A. Treanor participanted 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Schedule J, Part II:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4a</FormAndLineReferenceDesc>
        <ExplanationTxt>Intensive Outpatient: The Intensive Outpatient Program (IOP) enables adult clients who do not require an inpatient level of care, and gives them the opportunity to receive intensive treatment services while fulfilling their daily responsibilities such as parenting, working, or pursuing educational goals. In the first phase of treatment, clients participate in programming for three hours a day, three days a week, over the course of one month. Continuing care requires weekly group and individual counseling for eight weeks. The program consists of group health realization education, group therapy, individual counseling, friend/family education, aftercare planning, and case management. Suboxone Clinic: The Farnum Center offers medically supervised outpatient services for opiate-addicted clients. Clinic participants are required to meet regularly with a medical doctor who specializes in addiction medicine and is specifically trained in the use of Suboxone. Participation in individual or group counseling is a required program component. We have groups in the morning and evenings, which the individual can participate in. We also have self-help meetings available and groups designated for suboxone clients to discuss the unique challenges of using opiate replacement therapy. Family Services: Families are the most important people to an individual in treatment. We want families to feel like The Farnum Center is just as much their program as it is the clients. So what we have done is create programs on the weekends and invite family members to participate. We offer adult visits on Saturdays and Sundays from 1:00pm to 2:30pm. The visiting day is determined by the unit your loved one is on. We also have children visits so the client can see their children with the support of staff. On visiting day we expect each family member to participate in family education prior to the visit. Why? It is important to your loved ones that you understand what is happening with them and when they leave our facility we want everyone to be at least in the same book, if not on the same page. We also have an open meeting for families to continue participating in after their family member leaves treatment. There may be times during their stay with us that a family meeting is requested and we will accommodate this for children and adults. The goal is to establish positive relationships for all of our clients so when they leave our facility they have the love and support to be successful.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 2a:</FormAndLineReferenceDesc>
        <ExplanationTxt>All employees of Manchester Alcoholism Rehabilitation Center, Inc., including officers, key employees, and highest compensated employees listed in Part VII-A, line 1; Schedule J, Part II; and Part IX, line 5 receive a single Form W-2 from Easter Seals New Hampshire, Inc, a related organization that acts as the common paymaster. The number of employees who have compensation allocated to Manchester Alcoholism Rehabilitation Center, Inc. is reported on Part V, Line 2a.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Easter Seals New Hampshire, Inc., a New Hampshire voluntary corporation, is the sole member of the Manchester Alcoholism Rehabilitation Center, acting through its governing processes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Easter Seals New Hampshire, Inc., a New Hampshire voluntary corporation, is the sole member of the Manchester Alcoholism Rehabilitation Center. The member shall select the Board of Directors of this Corporation and shall have the power to remove any director or officer of this Corporation, with or without cause.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>It shall be against the policy of Manchester Alcoholic Rehabilitation Center to have conflicts of interest with its directors, officers, staff or members of their immediate families. In the event of a pecuniary benefit transaction as defined by NH Law in RSA 7:19-a, it shall be the policy of Manchester Alcoholic Rehabilitation Center to follow the statute. Included but not limited to the following, the procedure shall be that each director shall complete a questionnaire on the related entities and persons and business activities of the director and members of the director's immediate family as defined by statute and such questionnaire shall be on file at the office of the Corporation. In the event the Corporation or any director becomes aware of any potential pecuniary benefit transaction as defined by law, the Corporation shall follow the procedures prescribed by law and give notice of the transaction to the full Board with notice of its next meeting. At the meeting, the Board shall vote on whether the pecuniary benefit transaction is in the best interest of the corporation, after full explanation thereof and without the director being present and without any director who has had a pecuniary benefit transaction within the fiscal year being present. If two thirds (2/3rds) of the entire Board shall vote that the pecuniary benefit transaction is in the best interest of the Corporation, the transaction shall be allowed. Notice of any such pecuniary benefit transaction the value of which is $5,000 or more shall be published according to statute. Notice of all pecuniary benefit transactions shall be given to the Director of Charitable Trusts of the State of New Hampshire annually with the reporting by the Corporation and individually for those transactions exceeding $5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Manchester Alcoholism Rehabilitation Center does not compensate its officers or top management officials. They are paid by a related organization, Easter Seals New Hampshire, Inc., the parent organization with oversight and responsibility for 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Copies of the IRS Form 990 and the non profit status determination documents are available by appointment for public inspection at the corporate office.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Professional Fees: Program service expenses 839,375. Management and general expenses 3,936. Fundraising expenses 0. Total expenses 843,311.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 10: Land, Buildings, and Equipment</FormAndLineReferenceDesc>
        <ExplanationTxt>Section 1.263(a)-3(n) Election: Manchester Alcoholism Rehabilitation Center 140 Queen City Avenue Manchester, NH 03104 EIN: 02-0349962 Section 1.263(a)-3(n) Election: Manchester Alcoholism Rehabilitation Center is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).</ExplanationTxt>
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