2017-07-14T14:26:38-05:00 2016-08-31 010523282 Berry Dunn McNeil & Parker LLC PO Box 1100 Portland ME 041041100 990 2015-09-01 861073632 Easter Seals Maine Inc EAST 2078280754 125 Presumpscot Street Portland ME 04103 Elin A Treanor CFO 2078280754 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 1969344 0 X www.easterseals.com/maine X 2003 ME Easter Seals Maine, 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. 7 7 78 25 0 0 399116 421090 1801121 1527427 0 -98 0 0 2200237 1948419 36556 84270 0 0 1920050 1605884 0 0 133090 374397 564315 2331003 2254469 -130766 -306050 327170 268988 2822679 3070547 -2495509 -2801559 X Easter Seals 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. 0 0 1917703 84270 1527427 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.In the SpotlightMiltary and Veteran ServicesOur mission is to provide critical and timely financial assistance when no other resource is available to veterans, service members and their families, to ensure their dignity, health and overall well-being.Providing services for people with disabilities and their familieschildren 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 Intervention Early Intervention is designed to help infants and toddlers work toward developmental goals at the time in their lives when they are most ready to learn and can most benefit from intervention. Qualified professionals work with children from birth to age 3 who are experiencing or are at risk for developmental delays to optimize development and achieve the highest possible level of functioning.Case Management Case Management serves youth, birth-20 years old, who have a diagnosis of one or more of the following: Autism Pervasive Developmental Disorder (PDD) Developmental Delay Asperger's SyndromeCase managers work with clients and families to develop individualized service plans to identify and meet the child's needs in areas such as therapy, psychiatry services, educational advocacy & consultation, social/recreational needs, coordination of treatment providers and plans, and accessing benefits.NorthStar Learning CenterThe Preschool ExperienceNorthStar Learning Center offers an educational experience uniquely tailored to the individual needs of children from the time they are toddlers until they enter kindergarten. Our program is staffed by certified teachers, each with a strong foundation in early childhood development and special education. Our low 1:1, 2:1, & 3:1 student to teacher ratio classrooms support individualized attention in an atmosphere of integrated learning. Developmentally appropriate learning experiences are designed around curriculum tools and based on the latest scientific research on how children of all abilities develop and learn. As part of Easter Seals Maine, we provide pediatric expertise to support an integrated curriculum and to provide therapeutic intervention when and where it is needed.Our PhilosophyNorthStar Learning Center values the uniqueness and dignity of all children. It is a joy and a privilege to be part of a child's time of discovery, learning, and growth. We provide a safe and nurturing environment where each child's accomplishments are treasured. Children are active participants in individually tailored learning experiences that promote their cognitive, emotional, physical and communicative development. 1917703 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 1 78 1 0 0 0 0 0 1 1 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X Elin A Treanor 6036213462 555 Auburn Street Manchester NH 03103 Andrew MacWilliam Chairman 1.00 4.00 X X 0 0 0 Jim Bee Past Chairman 1.00 4.00 X X 0 0 0 Richard Rawlings Director 1.00 4.00 X 0 0 0 Matthew Boucher Treasurer 1.00 4.00 X X 0 0 0 Renee Walsh Past Director 1.00 4.00 X 0 0 0 Charles Panasis Assistant Secretary 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 Michael Chapman Past Director 1.00 0.00 X 0 0 0 Bruce Chemelski Past Director 1.00 0.00 X 0 0 0 Jeanine Chesley Past Director 1.00 0.00 X 0 0 0 Michelle Cianchette Past Director 1.00 0.00 X 0 0 0 James Edwards Past Director 1.00 0.00 X 0 0 0 Nicole Gendron Past Director 1.00 0.00 X 0 0 0 Bill Hall Past Director 1.00 0.00 X 0 0 0 Larry Hart Past Director 1.00 0.00 X 0 0 0 Matthew Leonard Past Director 1.00 0.00 X 0 0 0 Tim Murray Past Director 1.00 1.00 X 0 0 0 Giles Ouellette Past Director 1.00 0.00 X 0 0 0 Dennis Brown Past Chairman 1.00 1.00 X X 0 0 0 Mark Cook Past Director 1.00 0.00 X 0 0 0 Andrew Kull Past Director 1.00 0.00 X 0 0 0 Rebecca Lilley Past Director 1.00 0.00 X 0 0 0 Christopher Philbrook Past 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 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 34414 1814545 130981 0 0 1 0 0 66029 264038 91023 421090 Early Childhood Svcs. 624100 1527427 1527427 1527427 98 -98 -98 -98 20827 66029 20827 0 1948419 1527427 0 -98 X 84270 84270 24732 3909 20823 1244887 1127787 48706 68394 7570 5978 420 1172 241353 220369 8042 12942 87342 79521 2887 4934 246382 121225 102359 22798 34362 20202 580 13580 62539 49460 8918 4161 171693 159136 8529 4028 20583 19052 833 698 8269 6649 1501 119 20487 20145 78 264 2254469 1917703 203676 133090 X 42539 5539 110105 96772 102867 108170 42367 38936 140122 120551 29292 19571 327170 268988 42340 44601 24077 5251 2756262 3020695 2822679 3070547 X -2516780 -2800348 21271 -1211 -2495509 -2801559 327170 268988 -306050 0 X 0 1 X 1 1 1 X 110952 175015 224790 399116 421090 1330963 110952 175015 224790 399116 421090 1330963 309419 1021544 1330963 8360916 0.76750 0.71820 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 6409 662 5747 82090 79801 2289 51623 40088 11535 19571 Due to Affiliates 3020695 3020695 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. Wine Tasting 38061 22982 15079 160 14919 Veteran Count Radiothon 22139 16391 5748 62 5686 1 8220 8220 68420 47593 20827 222 20605 20827 0 1 Direct Assistance to Military and Veterans Services and their Families 175 84270 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. 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. 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 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 Maine, Inc. is compensated by a related organization, Easter Seals New Hampshire, Inc. Easter Seals New Hampshire, Inc. 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 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. 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: Easter Seals Maine, Inc.; Easter Seals Rhode Island, Inc.; Easter Seals Vermont, Inc.; Harbor Schools, Inc.; Manchester Alcoholism Rehabilitation Center; and Agency Realty, Inc. While 100% of compensation for officers and key employees is paid by Easter Seals New Hampshire, each of the officers and key employees also support the six (6) related organizations. 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, Inc. 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 Maine, 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 Maine, 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 Maine, Inc., acting through its governing processes. 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 Maine, 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 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 Maine 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 Maine, 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 IX, line 11g Professional Fees: Program service expenses 121,225. Management and general expenses 102,359. Fundraising expenses 22,798. Total expenses 246,382. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Easter Seals Maine, Inc. 125 Presumpscot Street Portland, ME 04103 EIN: 86-1073632 Section 1.263(a)-3(n) Election: Easter Seals Maine, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). 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 Agency Realty Inc 555 Auburn Street Manchester NH 03103 222586252 Leasing of property to nonprofit agencies NH 501(c)(2) Easter Seals New Hampshire Inc 0 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 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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0