2016-07-15T06:18:15-05:00 2015-08-31 010494526 BAKER NEWMAN & NOYES LLC 650 ELM STREET SUITE 302 MANCHESTER NH 03101 990 2014-09-01 260833287 Easter Seals Rhode Island Inc EAST 6036238863 213 Robinson Street Wakefield RI 02879 Elin A Treanor CFO 6036213475 2016-07-13 1 Timothy R Hepburn P00182393 8002447444 2016-07-13 2014 2016-09-27 15:27:22Z Larry J Gammon 555 Auburn Street Manchester NH 03103 1474136 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. 11 11 25 14 0 0 1332852 226652 61137 1171726 1472 1554 5341 0 1400802 1399932 0 618 0 0 1059721 1210720 0 0 62583 382771 252211 1442492 1463549 -41690 -63617 251101 210281 111832 138864 139269 71417 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 1258238 618 1171726 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. 1258238 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 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 25 1 0 0 0 0 0 1 1 0 0 0 0 X 11 11 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 X Dr Michael Ferry Director 1.00 0.00 X 0 0 0 Michael Goduto Director 1.00 0.00 X 0 0 0 Kimberly C Hadsell Director (part year) 1.00 0.00 X 0 0 0 James Lawrence Director 1.00 0.00 X 0 0 0 Carol Manglass Director (part year) 1.00 0.00 X 0 0 0 Denise Patsos Director 1.00 0.00 X 0 0 0 Renee Pearce Director 1.00 0.00 X 0 0 0 Kimberly C St Onge Director 1.00 0.00 X 0 0 0 Barbara E Tetzner Director 1.00 0.00 X 0 0 0 Michael F Thayer Director (part year) 1.00 0.00 X 0 0 0 Tracey Colucci Chairman 1.00 1.00 X X 0 0 0 Cindy Almonte Vice Chair 1.00 0.00 X 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 Larry Gammon See Sch J pg 3 President & CEO 1.00 54.00 X 133386 978165 22709 Elin A Treanor Treasurer/CFO/COO 1.00 54.00 X 1353 269134 13892 Tina M Sharby Chief Human Resource Officer 1.00 54.00 X 756 150458 24748 Karen A Van Der Beken Chief Development Officer 1.00 54.00 X 1977 195681 17967 Michael J Bonfanti Sr. VP Information Technology 1.00 54.00 X 765 152179 25526 James A Fahey VP Program Development 1.00 54.00 X 649 129169 18959 Susan L Silsby Sr. VP Program 1.00 54.00 X 1400 138618 17003 140286 2013404 140804 1 0 1 0 0 80945 47846 97861 226652 Early Support Services 624100 1057044 1057044 Children and Family Se 624100 113750 113750 Miscellaneous Programs 900099 932 932 1171726 1554 1554 74204 80945 74204 0 1399932 1171726 0 1554 618 618 110645 110645 905560 866534 39026 10532 9980 552 118399 111528 6871 65584 62739 2845 45795 44240 22 1533 713 237 381 95 30707 25642 165 4900 88416 82993 5423 42013 41663 350 2727 1739 988 460 460 7532 7532 Management Fees/Direct 33848 2793 31055 1463549 1258238 142728 62583 X 500 500 42988 40443 138901 94366 7722 10790 50882 21233 22222 29649 38768 34533 251101 210281 12118 15708 83 0 99631 123156 111832 138864 X 100501 8489 28395 38768 34533 139269 71417 251101 210281 X -63617 -4235 X X 0 1 X 1 1 1 X 132929 154688 175536 1332852 226652 2022657 132929 154688 175536 1332852 226652 2022657 39068 1983589 1547 1413 1431 1472 1554 7417 250 3170 5600 5341 14361 2044435 4516224 0.97020 0.96560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38768 42172 -4235 13777 62928 37399 4000 2851 5482 38768 40287 13654 1429 17971 37399 35124 10100 -636 4301 40287 32497 2627 35124 0.00000 0.54880 0.45120 0 0 13083 9565 3518 37799 11668 26131 29649 Beneficial Interest in Trust Held by Others 34533 F 34533 Due to Affiliates 123156 123156 X Part V, Line 4: 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 but cannot afford or otherwise access them. Part X, Line 2: Easter Seals New Hampshire, Inc., Easter Seals NY, Easter Seals ME, Easter Seals VT, Easter Seals RI, Harbor Schools, Manchester Alcoholism Rehabilitation Center and Easter Seals CT are exempt from both federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and, for Easter Seals NY of the Not-for-Profit Corporation Law of the State of New York. 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 2012. Walk 63051 29434 33617 259 144 33214 Wine Tasting 36277 22957 13320 110 42 13168 2 55821 28554 27267 13 3762 23492 155149 80945 74204 382 3948 69874 74204 0 0 1 0 0 0 0 0 1 0 Larry Gammon See Sch J pg 3 President & CEO 49833 365443 9555 70070 73998 542652 619 4538 2106 15446 136111 998149 71898 527252 Elin A Treanor Treasurer/CFO/COO 1188 236449 77 15273 88 17412 24 4714 46 9108 1423 282956 0 0 Tina M Sharby Chief Human Resource Officer 690 137310 41 8173 25 4975 14 2686 110 21938 880 175082 0 0 Karen A Van Der Beken Chief Development Officer 1765 174693 112 11088 100 9900 30 2971 150 14816 2157 213468 0 0 Michael J Bonfanti Sr. VP Information Technology 755 150189 10 1990 0 0 16 3154 112 22244 893 177577 0 0 Susan L Silsby Sr. VP Program 1380 136638 20 1980 0 0 29 2844 141 13989 1570 155451 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, President and CEO of Easter Seals New Hampshire, Inc., received a payment of $599,150 from a 457(f) plan during calendar year 2014, all of which was reported on prior Forms 990. The cumulative amount is required to be reported in its entirety again on Schedule J, in column F and as part of the compensation reported in Column B(iii) of this Form 990. Elin A. Treanor was a participant in a 457(f) plan during calendar year 2014, but no employer contributions were made to the plan during calendar year 2014 or the fiscal year ending August 31, 2015. 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, Column F: Larry J. Gammon, President and CEO, was a participant in a deferred compensation 457(f) plan sponsored by Easter Seals New Hampshire, Inc. during periods from 2004 to 2014, all of which was reported on prior Forms 990. In 2014, Mr. Gammon reached the age at which his plan "vested," which meant he had to take the entire amount as income and pay taxes on it. The cumulative amount is required to be reported in its entirety again on Schedule J, in column F and as part of the compensation reported in Column B(iii) of this Form 990, although the average year's compensation from this plan is $54,468.19. His base compensation from Easter Seals New Hampshire, Inc. and related entities is shown in Column B(i). 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 seven (7) nonprofit subsidiary entities, each filing their own separate 990s: Easter Seals New York, Inc.; 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 seven (7) 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 seven (7) 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 2014 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. 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 seven (7) nonprofit subsidiary entities: Easter Seals New York, Inc.; 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 Senior Vice President for Human Resources 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 VII, Section A, Line 1: Larry J. Gammon, President and CEO, was a participant in a deferred compensation 457(f) plan sponsored by Easter Seals New Hampshire, Inc. during periods from 2004 to 2014, all of which was reported on prior Forms 990. In 2014, Mr. Gammon reached the age at which his plan "vested," which meant he had to take the entire amount as income and pay taxes on it. The cumulative amount is required to be reported in its entirety again on the Form 990, Part VII and on Schedule J, in column F and as part of the compensation reported in Column B(iii), although the average year's compensation from this plan is $54,468.19. Form 990, Part XI, line 9: Change in Fair Value of Beneficial Interest in Trust Held by Others -4,235. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. Form 990, Part VIII, Lines 1e and 2: During the fiscal year ended August 31, 2015, Easter Seals Rhode Island, Inc. 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, Easter Seals Rhode Island, Inc. determined that a larger portion of its government funding should be reported as program service revenue. Accordingly, the respective revenue has been shown on Part VIII, Line 2a (Program Service Revenue) versus Line 1e (Government grants-contributions) on this year's Form 990. 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 New York Inc 103 White Spruce Boulevard Rochester NY 14623 135596808 Provide services to individuals with special needs and their families NY 501(c)(3) Line 7 Easter Seals New Hampshire Inc 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 c/o 555 Auburn Street Manchester NH 03103 042523961 Provide services to individuals with special needs and their families MA 501(c)(3) Line 7 Easter Seals New Hampshire Inc 0 Manchester Alcoholism Rehabilitation Center 140 Queen City Avenue Manchester NH 03104 020349962 Provide substabce abuse services to individuals and their families 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 0 0