2016-07-15T06:19:33-05:00 2015-08-31 010494526 BAKER NEWMAN & NOYES LLC 650 ELM STREET SUITE 302 MANCHESTER NH 03101 990 2014-09-01 042523961 Harbor Schools Incorporated HARB 6036238863 555 Auburn Street Manchester NH 03103 Elin A Treanor CFO 6036213475 2016-07-13 1 Timothy R Hepburn P00182393 8002447444 2016-07-13 2014 2016-12-15 16:53:06Z Larry J Gammon 555 Auburn Street Manchester NH 03103 55514 0 X N/A X 1972 MA Provide an integrated continuum of care, including alternative homes and educational opportunities. 6 6 0 6 0 0 0 0 0 0 1127 1111 21000 6582 22127 7693 0 0 0 0 39911 0 0 0 0 31485 0 71396 0 -49269 7693 878144 881802 648892 645381 229252 236421 X Harbor Schools' mission is to help children, families and adolescents in need by providing services in their homes as well as in alternative homes and individualized care including: psychological, educational, foster care, transition to independent living services, respite/shelter, residential and family support services. 0 0 0 0 6582 Harbor Schools has a lease agreement with Merrimac Heights Academy to operate a residential/special education facility where most young students with learning and other developmental disabilities can achieve maximum independence and as a result become productive members of society. For some students, this instruction will need to be provided in a formalized and structured setting, and then translated into the world at large with stringent community based instruction. Though a number of programs provide a limited amount of support and education in the public schools, most of them are conducted during school hours (6.5 hours a day), consequently leaving students and families with several hours of unstructured time; time that could be utilized for vocational training, community based instruction, and social interaction. As an accredited, non-profit, partial-residential school, MHA is able to address the complex educational, emotional, psychological, physical, career-technical and social needs of students with significant language learning disabilities, non-verbal learning disabilities, autism spectrum disorders, and other disorders as outlined in the admission criteria. 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 MA X Elin A Treanor 6036238863 555 Auburn Street Manchester NH 03103 X Rawly Eastwick Director 1.00 0.00 X 0 0 0 Susan Hall Director 1.00 0.00 X 0 0 0 Timm Runnion Director 1.00 2.00 X 0 0 0 Jonathan Tynes Director 1.00 0.00 X 0 0 0 Bradford Cook Esq Board Chairman 1.00 4.00 X X 0 0 0 Henry Clark Esq Board Clerk 1.00 0.00 X X 0 0 0 Larry Gammon See Sch J pg 3 President & CEO 1.00 54.00 X 0 1111551 22709 Elin A Treanor Treasurer/CFO/COO 1.00 54.00 X 0 270487 13892 0 1382038 36601 0 0 1 0 0 1111 1111 47250 47821 -571 -571 -571 Miscellaneous Revenue 900099 7153 7153 7153 7693 6582 0 1111 0 0 0 0 3500 3500 48697 49285 825947 829017 878144 881802 7696 551 26250 21000 262356 262356 352590 361474 648892 645381 X 180556 187136 24870 25459 23826 23826 229252 236421 878144 881802 7693 -524 0 X X 0 1 X 1 1 1 X 4867682 1881312 6748994 4867682 1881312 6748994 6748994 1104 2243 1020 1127 1111 6605 67630 67630 6823229 70466 0.98910 0.98710 X 48697 588 49285 46740 1957 48697 53108 -6368 46740 50871 2237 53108 49076 1795 50871 0.51660 0.48340 0 0 0 Property held for sale 829017 829017 Due to affiliates 361474 361474 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 New York, Easter Seals Maine, Easter Seals Vermont, Easter Seals Rhode Island, Harbor Schools, Manchester Alcoholism Rehabilitation Center and Easter Seals Connecticut are exempt from both federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and, for Easter Seals New York 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. Schedule D, Parts XI and XII: Since Harbor Schools, Inc. has discontinued its operations, the consolidated audited financial statements report income and expenses as a net gain from discontinued operations. On the Form 990, income and expenses are reported on Part VIII and Part IX of the return, as appropriate. 0 1 0 0 0 0 0 0 0 Larry Gammon See Sch J pg 3 President & CEO 0 415276 0 79625 0 616650 0 5157 0 17552 0 1134260 0 599150 Elin A Treanor Treasurer/CFO/COO 0 237637 0 15350 0 17500 0 4738 0 9154 0 284379 0 0 Part I, Line 3 The CEO of Harbor Schools Incorporated is compensated by a related organization, Easter Seals New Hamsphire, 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, 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. 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: Larry J. Gammon and Elin A. Treanor 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 repect 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 VI, Section A, line 6 Easter Seals New Hampshire, Inc., a New Hampshire voluntary corporation is the sole member of Harbor Schools, 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 Harbor Schools, 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, 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 Harbor Schools Inc., to have conflicts of interest with its directors, officers, staff or members of their immediate families. Harbor Schools, Inc. shall maintain a written conflicts of interest policy. 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 Massachusetts law. (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 Harbor Schools, 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 XII, Line 2c: The audit process has not changed from the prior year. Easter Seals New Hampshire Inc 555 Auburn Street Manchester NH 01303 020272825 Services for individuals with handicaps or special needs & their families NH 501(c)(3) Line 7 0 Easter Seals New York Inc 103 White Spruce Boulevard Rochester NY 14623 135596808 Services for individuals with handicaps or special needs & 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 Services for individuals with handicaps or special needs & 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 Services for individuals with handicaps or special needs & their families RI 501(c)(3) Line 7 Easter Seals New Hampshire Inc 0 Manchester Alcoholism Rehabilitation Center 140 Queen City Avenue Manchester NH 03104 020349962 Inpatient and outpatient chemical dependency treatment NH 501(c)(3) Line 9 Easter Seals New Hampshire Inc 0 Agency Realty Inc 555 Auburn Street Manchester NH 03103 222586252 Rental of space 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 Services for individuals with handicaps or special needs & 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