2015-07-13T06:56:25-05:00 2014-08-31 010494526 BAKER NEWMAN & NOYES LLC 650 ELM STREET SUITE 302 MANCHESTER NH 03101 990 2013-09-01 260833287 Easter Seals Rhode Island Inc EAST 6036238863 213 Robinson Street Wakefield RI 02879 Elin A Treanor CFO 6036213475 2015-07-08 1 Timothy R Hepburn CPA P00182393 8002447444 2015-07-08 2013 2016-02-25 16:41:14Z Larry J Gammon 555 Auburn Street Manchester NH 03103 1484331 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 7 11 0 0 1253305 1332852 64890 61137 1431 1472 5600 5341 1325226 1400802 0 0 0 0 964852 1059721 0 0 141535 356085 382771 1320937 1442492 4289 -41690 246912 251101 68804 111832 178108 139269 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 1168431 0 66478 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. 1168431 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 1 0 0 0 0 1 0 0 0 1 0 0 1 7 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 6036213462 555 Auburn Street Manchester NH 03103 Cindy Almonte Director 1.00 0.00 X 0 0 0 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 1.00 0.00 X 0 0 0 James Lawrence Director 1.00 0.00 X 0 0 0 Carol Manglass Director 1.00 0.00 X 0 0 0 Dan Sheldon Director 1.00 0.00 X 0 0 0 Michael F Thayer Director 1.00 0.00 X 0 0 0 Tracey Colucci Chairman 1.00 1.00 X X 0 0 0 George McAuliffe Vice Chair 1.00 0.00 X X 0 0 0 Barbara E Tetzner Secretary 1.00 0.00 X X 0 0 0 Larry J Gammon President & CEO 1.00 54.00 X 2259 449820 82020 Elin A Treanor Treasurer/CFO/COO 1.00 54.00 X 1420 282517 13758 Karen A Van Der Beken Sr. VP Development 1.00 54.00 X 1953 193357 16710 Michael J Bonfanti Sr. VP Information Technology 1.00 54.00 X 733 146025 20301 Tina M Sharby Sr. VP Human Resources 1.00 54.00 X 697 138470 23801 James A Fahey VP Program Development 1.00 54.00 X 640 127211 18673 Susan L Silsby VP Community Based Services 1.00 54.00 X 1400 138619 15562 9102 1476019 190825 0 0 1 0 0 132955 1114188 85709 45408 1332852 Early Intervention Ser 624100 61137 61137 61137 1472 1472 83529 132955 83529 0 Miscellaneous 900099 5341 5341 5341 1400802 66478 0 1472 6295 4172 2123 852729 753366 1297 98066 8808 7668 161 979 129672 108443 192 21037 62217 54904 7313 88817 86713 413 1691 4914 3925 989 25502 22645 2857 84892 79705 5187 39351 38874 477 1253 437 816 2110 2110 2478 2478 Management Fees 133454 9273 124181 1442492 1168431 132526 141535 X 500 500 20175 42988 160914 138901 9276 7722 37610 15388 20130 22222 35917 38768 246912 251101 10075 12118 83 58729 99631 68804 111832 X 140709 100501 1482 0 35917 38768 178108 139269 246912 251101 X -41690 2851 X X 0 1 X 1 1 1 X 152356 132929 154688 175536 1332852 1948361 152356 132929 154688 175536 1332852 1948361 1948361 1586 1547 1413 1431 1472 7449 47704 250 3170 5600 5341 62065 2017875 4185883 0.96560 0.91430 X Part II, Line 10: The income on Line 10 includes administrative expenses which are recovered at cost. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37399 4000 2851 5482 38768 40287 13654 1429 17971 37399 35124 10100 -636 4301 40287 32497 2627 35124 29837 7857 6660 11857 32497 0.00000 1.00000 0.00000 0 0 7103 7103 0 29132 8285 20847 1375 1375 22222 Beneficial Interest in Trust Held by Others 38768 F 38768 Due to Affiliates 99631 99631 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 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 2011. Walk 81407 49997 31410 1162 3160 24481 Mew' Tavern Road Race 59472 36525 22947 9005 5427 1659 2 75605 46433 29172 16968 150 3826 17691 216484 132955 83529 25973 1312 12413 43831 83529 0 0 1 0 0 0 0 0 1 0 Larry J Gammon President & CEO 1632 324827 434 86386 193 38607 318 63339 93 18270 2670 531429 0 0 Elin A Treanor Treasurer/CFO/COO 1072 213365 145 28855 203 40297 23 4638 46 9051 1489 296206 1489 0 Karen A Van Der Beken Sr. VP Development 1498 148312 125 12375 330 32670 30 2979 137 13564 2120 209900 0 0 Michael J Bonfanti Sr. VP Information Technology 688 137044 0 0 45 8981 16 2994 85 17206 834 166225 0 0 Tina M Sharby Sr. VP Human Resources 586 116581 23 4477 88 17412 13 2504 107 21177 817 162151 0 0 Susan L Silsby VP Community Based Services 1234 122197 80 7920 86 8502 29 2834 126 12573 1555 154026 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, a related organization, received a payment of $57,500 to a 457(f) plan. 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 eight (8) nonprofit subsidiary entities: Easter Seals New York, Inc.; Easter Seals Maine, Inc.; Easter Seals Rhode Island, Inc.; Easter Seals Connecticut, Inc. D/B/A Easter Seals Coastal Fairfield County (until 7/31/14); 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 eight (8) 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 eight (8) 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 2013 Form W-2. X 48 13797 X Noncash Prize 215 31061 FMV X Supplies and 3 550 FMV 0 0 0 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 eight (8) nonprofit subsidiary entities: Easter Seals New York, Inc.; Easter Seals Maine, Inc.; Easter Seals Rhode Island, Inc.; Easter Seals Connecticut, Inc. D/B/A Easter Seals Coastal Fairfield County (until 7/31/14); 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 former chairs 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 XI, line 9: Change in Fair Value of Beneficial Interest in Trust Held by Others 2,851. 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 Connecticut Inc 733 Summer Street Stamford CT 06901 060653197 Provide services to individuals with special needs and their families CT 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 7 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 Webster Place Center Inc PO Box 9 Holy Cross Road Franklin NH 03235 260593523 Provide inpatient substance abuse treatment NH 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 Schedule R, Part II: Schedule R reflects Easter Seals New Hampshire as the direct controlling entity of Easter Seals Connecticut. On July 31, 2014, Easter Seals New Hampshire entered into an agreement with The Connecticut Institute for the Blind, Inc. d/b/a Oak Hill, an unrelated 501(c)(3) entity, whereby Easter Seals New Hampshire agreed to transfer its sole member interest in Easter Seals Connecticut to Oak Hill for no consideration. Oak Hill is the largest private nonprofit 501(c)(3) community provider of services for people with disabilities in Connecticut. Schedule R, Part II: Webster Place Center, Inc., a related 501(c)(3) entity listed in Part II, had a short tax year ending September 1, 2013, at which point it merged into Manchester Alcoholism Rehabilitation Center, another 501(c)(3) related entity listed in Part II.