2016-07-15T06:20:12-05:00 2015-08-31 010494526 BAKER NEWMAN & NOYES LLC 650 ELM STREET SUITE 302 MANCHESTER NH 03101 990 2014-09-01 020349962 Manchester Alcoholism Rehabilitation Center MANC 6036223020 140 Queen City Avenue Manchester NH 03104 Elin A Treanor CFO 6036213475 2016-07-13 1 Timothy R Hepburn P00182393 8002447444 2016-07-13 2014 2016-09-27 15:27:22Z Farnum Center and Webster Place Recovery Center Larry J Gammon 140 Queen City Avenue Manchester NH 03104 8716720 0 X www.estreatement.org X 1974 NH Farnum Center is a comprehensive, alcohol and substance abuse treatment facility that offers individual and group counseling in a positive atmosphere. These services include a 28-day residential program for both men and women, as well as a co-occuring disorders program for clients that also have a psychiatric diagnosis such as anxiety, depression, post-traumatic stress disorder or other mental illness. For clients who do not need residential support, the Intensive Outpatient Program takes a psycho-educational approach to clients by providing them with counseling that includes continuing care, relapse prevention and anger management. The Outpatient Program provides one hour per week of individualized counseling for clients in recovery who continue to work and live at home. 11 11 95 14 0 0 1404677 767772 5701905 7825529 34157 45488 1032 990 7141771 8639779 24565 17486 0 0 2900846 3530412 0 0 39203 2154397 2640877 5079808 6188775 2061963 2451004 8635302 13312616 4008078 6341737 4627224 6970879 X The mission of Manchester Alcoholism Rehabilitation Center is to operate a short-term residential recovery facility with programs to assist individuals at-risk and/or in crises to regain and maintain self-sufficiency and healthy lifestyles through its Webster Place facility; and, through its Farnum Center facility, to provide affordable access to treatment for recovery from alcohol and/or substance dependence to the citizens of New Hampshire regardless of race, nationality, ethnic origin, gender, religion, or economic status. 0 0 5584555 17486 7826519 INPATIENT:The Farnum Center's Inpatient Program is a 30-day substance abuse treatment program with the capacity to serve 40 adults with primary substance abuse issues or co-occurring mental health and substance use problems. Treatment is gender specific. This program is for clients who require the structure and intensive support of an inpatient setting.INTENSIVE OUTPATIENT PROGRAM:The Intensive Outpatient Program (IOP) program enables adult clients who do not require an inpatient level of care 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 three days a week for three hours each day over six weeks. Phase two requires weekly group and individual counseling for ten weeks. The program consists of group psycho-education, group therapy, individual counseling, aftercare planning and case management.OUTPATIENT SERVICES: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 resolution of personal issues. Outpatient Services consist of individual counseling, group therapy, and or psycho-education classes. Anger Management, Women's Group and Men's Group are examples of specialized group services.SUBOXONE (BUPRENORPHINE) 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 counseling is a required program component.MEDICAL DETOXIFICATION:The Farnum Center's Medically Supervised Detoxification Program is a short term program with the capacity to serve 20 adults with primary substance abuse issues or co-occurring mental health and substance use problems, who are engaging in active substance use or who are experiencing acute withdrawal. This program is for clients who require the structure and intensive inpatient medical support.WEBSTER PLACE:Webster Place is a comfortable, dignified, and serene recovery community located just 88 miles north of Boston. The facility is situated on the private, rural home of former statesman Daniel Webster. The recovery center can accommodate up to 40 residents in a 34,000 square foot complex.The center is surrounded by fields, trails, and beautiful country scenery, and the property borders the Merrimack River. The semi-private accommodations are well appointed, and every room has its own bathroom. The furniture is eclectic, casual, and comfortable. Community spaces, meeting rooms, and gathering areas are welcoming and relaxing. Common areas allow residents to write, share, or just relax. We respect each other's individuality and privacy and encourage some quiet time during the day to reflect, journal, and read.The recreational area is geared towards exercise, music, karate, yoga, and more. We take time to walk on our property, play volleyball, and use our rope swing at the river. Our river side picnics are just one of the ways we enjoy sobriety at Webster Place. Field trips to museums, outside meetings, and recovery events are always fun. Our program enhancements include acupuncture, knitting, gourmet cooking, music, meditation, writing, arts, crafts, and exercise.Our meals are always plentiful and delicious. There are always wonderful aromas coming from our kitchen throughout the day. Family style dining gives us time to get to know each other and share our experience, strength, and hope.The real reason that folks come to Webster Place, however, is to find a way to recover from addiction to alcohol and drugs. Our days are filled with lectures, meetings, group discussions, positive seminars, and special presenstations. Our goal is to stay sober and help someone else achieve sobriety. We invite you to get sober with us. 5584555 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 95 1 0 0 0 0 0 0 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 NH X Elin A Treanor 6036213475 555 Auburn Street Manchester NH 03103 X Peter Anderson Esq Director 2.00 0.00 X 0 0 0 James Barry Esq Director 2.00 0.00 X 0 0 0 James Craig Esq Director 2.00 0.00 X 0 0 0 Melissa Crews Director 2.00 0.00 X 0 0 0 Lori Levesque Director 2.00 0.00 X 0 0 0 Ian MacDermott Director 2.00 0.00 X 0 0 0 Brian Mikol Director 2.00 0.00 X 0 0 0 Timm Runnion Director 2.00 1.00 X 0 0 0 Jane Brown Sparks Director 2.00 0.00 X 0 0 0 John Mark Turner Esq Director (part year) 2.00 0.00 X 0 0 0 Rob Wieczorek Chairman 2.00 1.00 X X 0 0 0 Nancy Hacking Secretary 2.00 0.00 X X 0 0 0 Larry Gammon see Sch J pg 3 President & CEO 5.00 50.00 X 133386 978165 22710 Elin A Treanor Treasurer/CFO/COO 6.00 49.00 X 21639 248848 13892 Karen A Van Der Beken Chief Development Officer 6.00 49.00 X 11859 185799 17967 Tina M Sharby Chief Human Resource Officer 6.00 49.00 X 12097 139117 24748 James A Fahey VP Program 6.00 49.00 X 10385 119433 18959 Michael J Bonfanti Sr. VP Information Technol 6.00 49.00 X 12235 140709 25526 Cheryl A Wilkie Director Clinical Services 55.00 0.00 X 172381 0 10866 Roland Lavallee Medical Director 55.00 0.00 X 128957 0 16761 502939 1812071 151429 3 0 1 0 0 X 61504 662464 43804 767772 Inpatient/Outpatient S 621990 7786939 7786939 38590 38590 7825529 17203 17203 990 0 990 990 990 33960 0 5675 33960 -5675 28285 28285 71266 61504 71266 0 8639779 7826519 0 45488 17486 17486 168760 168760 2664006 2661673 2333 27928 27889 39 476045 475610 435 193673 193503 170 733818 678484 44851 10483 3029 3019 10 490643 464427 473 25743 472067 472067 56326 56326 29524 29524 213628 213628 290208 290208 4249 711 3538 Management Fees/Direct 347385 347385 6188775 5584555 565017 39203 699 702 491288 123157 859203 1044820 492000 492000 17822 9636 8110095 619019 4337830 7491076 867394 788533 231912 198782 1337154 3163910 8635302 13312616 17364 290265 16214 117329 3482580 5836762 197003 80847 294917 16534 4008078 6341737 X 4011533 6295830 24825 84183 590866 590866 4627224 6970879 8635302 13312616 X 2451004 -74057 -33292 X X 0 1 X 1 1 1 X 664414 916441 2235004 1404677 767772 5988308 1361020 1144825 1087352 5778256 7826519 17197972 2025434 2061266 3322356 7182933 8594291 23186280 12500 12500 0 12500 12500 23173780 15757 19200 27667 17793 17203 97620 15757 19200 27667 17793 17203 97620 1302 1302 2041191 2080466 3351325 7200726 8611494 23285202 0.99520 0.99430 0.00420 0.00560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 615691 360662 301304 675049 640028 267173 291510 615691 598539 711642 670153 640028 590866 8937 1264 598539 590866 590866 0.00000 0.87530 0.12470 0 0 397567 397567 6878499 278054 6600445 670987 315379 355608 163042 25586 137456 7491076 Due from Affiliates 3147376 457 Plan 16534 3163910 457 Plan 16534 16534 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 services 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. Spirit of Hope 132770 61504 71266 15462 55804 132770 61504 71266 15462 55804 71266 0 1 Farnum Center Residential Self Pay 509 5736 FMV Acupuncture therapy,activities/special events,medical/dental,food,sports equipment,movies,transportation Webster Place Recovery Center 573 8394 FMV Acupuncture therapy and movie tickets Farnum Center Residential State Grant 286 2453 FMV Acupuncture therapy activities/special events,medical/dental,food,musical equipment,movies,transportation Farnum Center Intensive Outpatient 16 128 FMV Movie tickets Farnum Center Medical Detoxification 26 775 FMV Activities/special events food,transportation 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 15447 136111 998150 71898 527252 Elin A Treanor Treasurer/CFO/COO 19011 218626 1228 14122 1400 16100 379 4359 732 8422 22750 261629 0 0 Karen A Van Der Beken Chief Development Officer 10587 165871 672 10528 600 9400 180 2821 898 14068 12937 202688 0 0 Tina M Sharby Chief Human Resource Officer 11040 126960 657 7557 400 4600 216 2484 1764 20284 14077 161885 0 0 Michael J Bonfanti Sr. VP Information Technol 12075 138869 160 1840 0 0 254 2916 1788 20568 14277 164193 0 0 Cheryl A Wilkie Director Clinical Services 147381 0 20000 0 5000 0 2959 0 7907 0 183247 0 0 0 Part I, Line 3 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. 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. Form 990, Schedule J, 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). FOrm 990, 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 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. Form 990, Part VI, Section A, line 6 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. Form 990, Part VI, Section A, line 7a 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. 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 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. Form 990, Part VI, Section B, line 15 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 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 non profit status determination documents are available by appointment for public inspection at the corporate office. 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 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 VIII, Line 1e and 2: During the fiscal year ended August 31, 2015, Manchester Alcoholism Rehabilitation Center, 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, Manchester Alcoholism Rehabilitation Center, 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. Form 990, Part XI, line 9: Loss from Discontinued Operations -33,292. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. 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 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 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 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 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 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 1 0 0