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 020272825 Easter Seals New Hampshire Inc EAST 6036238863 555 Auburn Street Manchester NH 03103 Elin A Treanor CFO 6036238863 2015-07-13 1 Timothy R Hepburn CPA P00182393 8002447444 2015-07-13 2013 2016-02-25 16:41:14Z Larry J Gammon 555 Auburn Street Manchester NH 03103 61384779 0 X www.easterseals.com/nh X 1967 NH Easter Seals New Hampshire, 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. 28 28 2254 28 0 0 35989930 33943688 18400411 22987665 800067 761839 1642002 3007247 56832410 60700439 678138 934348 0 0 42662372 45600423 0 0 835640 14142828 14804205 57483338 61338976 -650928 -638537 39871306 38706627 25302916 24391553 14568390 14315074 X Easter Seals New Hampshire services include child care and early intervention, residential and educational services, medical rehabilitation, camping and recreation for disabled youths, transportation services, vocational services, senior services, adult day care programs, services for adults with developmental disabilities, military and veterans' services, and a dental center. Easter Seals values Commitment, Integrity, Respect, Shared Purpose, Excellence, Customer Focus and Independence. Easter Seals provides excellent 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 1 52308633 934348 25994912 Easter Seals New Hampshire (ESNH) is dedicated to helping children, adults and seniors with disabilities and special needs live with equality, dignity and independence. Last year ESNH served more than 9,000 individuals of all ages and provided over $3.0 million dollars in free and reduced-priced services. Our programs and services include:Adult Day ServicesWe have provided Adult Day Services to participants and their families for more than 30 years. Our welcoming facilities are state-of-the-art designed with the unique needs of our participants in mind. We are a "Center of Excellence," a distinction awarded to only those programs with the highest quality of services. We blend clinical excellence with a supportive, compassionate atmosphere.Adult RehabilitationWhether through a disability, injury or illness, or because of functional limitations experienced in aging, Easter Seals' adult medical rehabilitation services -- including physical therapy, occupational therapy, and speech-hearing therapy -- are the first step toward helping people with disabilities gain greater independence.Autism ServicesEaster Seals is unique as the nation's leading provider of services and support for children and adults living with autism and their families today. Our programs provide a wide variety of interventions that help individuals of all abilities, including those with Autism Spectrum Disorder (ASD).Camping and RecreationCamp is about all the things children and adults can do -- play basketball, canoe, sing, eat s'mores and more. Easter Seals New Hampshire's residential and day camping programs provide a safe, barrier-free environment for children and young adults to experience all aspects of camp without the usual limitations. Children and Youth ServicesEaster Seals New Hampshire provides Early Childhood (birth to age 3) and Children's Services, Inclusive Child Development Day Care Program, educational, residential, and vocational services to youth through age 21.Community Based ServicesFacilitating the inclusion of individuals with developmental disabilities as active participants in their home community through a variety of activities; also individualized, community-based residential services.Dental ServicesThe Dental Center, sponsored by the Northeast Delta Dental Foundation, offers comprehensive dental care for all ages to meet all of your oral hygiene needs. The Dental Center offers a full spectrum of dental services including cleanings, check-ups, restorative services, fluoride treatment, oral hygiene instruction, sealants, fillings, extractions, dentures/partials, teeth whitening, relines/adjustments, root canals and same day emergency treatment.Seniors CountAs a founding partner of this community collaboration, we are committed to supporting the independence and well-being of frail, older adults.Senior ServicesWe offer comprehensive services for caregivers and those they care for, including Adult Day services, therapeutic services, in-home care and support groups.Special EducationThe Easter Seals Schools in Manchester and Lancaster provide special education opportunities with a fully accredited K-12 academic curriculum.Military & Veterans ServicesMilitary & Veterans Services ensures veterans and their families receive exceptional services maximizing their quality of life in recognition of their service and sacrifce for the community.Workforce Development Adults with disabilities looking for meaningful employment find training and placement opportunities through Easter Seals job training and employment services. Easter Seals staff help people identify their employment goals and structure job training programs to meet these personal goals. 52308633 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 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 321 0 1 2254 1 0 0 0 0 0 1 1 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NH X Elin A Treanor 6036213462 555 Auburn Street Manchester NH 03103 Dennis Beaulieu Director 1.00 1.00 X 0 0 0 Dennis Brown Director 1.00 1.00 X 0 0 0 Wendell Butcher Director 1.00 0.00 X 0 0 0 Tracey Colucci Director 1.00 1.00 X 0 0 0 Rick Courtemanche Director 1.00 0.00 X 0 0 0 Eleanor Dahar Esq Director 1.00 0.00 X 0 0 0 Ann-Marie Forrester Director 1.00 0.00 X 0 0 0 Ben Gamache Director 1.00 1.00 X 0 0 0 Sally Garmon Director 1.00 1.00 X 0 0 0 David Goldberg MD Director 1.00 0.00 X 0 0 0 Charles S Goodwin Director 1.00 0.00 X 0 0 0 Doris Labbe Director 1.00 0.00 X 0 0 0 Richard Lauricella Esq Director 1.00 1.00 X 0 0 0 Tim Lorenz Director 1.00 0.00 X 0 0 0 Sue MacDermott Director 1.00 0.00 X 0 0 0 Cynthia Makris Director 1.00 0.00 X 0 0 0 Leisa Maxwell MD Director 1.00 0.00 X 0 0 0 Charles Panasis Director 1.00 0.00 X 0 0 0 Kurt Patten Director 1.00 0.00 X 0 0 0 Richard Rawlings Director 1.00 1.00 X 0 0 0 Tom Sullivan Director 1.00 0.00 X 0 0 0 Pam Telfer Director 1.00 0.00 X 0 0 0 Rob Wieczorek Director 1.00 2.00 X 0 0 0 Jim Bee CIMA Chairman 1.00 1.00 X X 0 0 0 Andrew MacWilliam Treasurer 1.00 0.00 X X 0 0 0 Renee Walsh Secretary 1.00 0.00 X X 0 0 0 Matthew Boucher Assistant Treasurer 1.00 0.00 X X 0 0 0 Tim Murray Assistant Treasurer 1.00 0.00 X X 0 0 0 Larry J Gammon President & CEO 30.00 25.00 X 262213 189866 82020 Elin A Treanor CFO & COO 30.00 25.00 X 164683 119254 13758 Karen A Van Der Beken Sr. VP Development 30.00 25.00 X 175779 19531 16710 Tina M Sharby Sr. VP Human Resources 30.00 25.00 X 80714 58453 23801 Dorothy B Tuttle VP Residential Services 53.00 2.00 X 126468 3911 17875 Susan L Silsby VP Community Based Services 53.00 1.00 X 137219 2800 15562 Michael J Bonfanti Sr. VP Information Technology 30.00 25.00 X 85119 61639 20301 Earl Simpson Dentist 30.00 0.00 X 144334 0 21730 1176529 455454 211757 14 0 1 0 Sheehan Phinney Bass & Green 1000 Elm Street Manchester NH 03105 Legal 405153 Baker Newman Noyes 650 Elm Street Suite 302 Manchester NH 03101 Accounting/Auditing 120000 Susan A Elliott MA 27 Hemlock Road East Calais VT 05650 Clinical Consultation 101618 2 924938 31950811 1067939 237926 33943688 Program Services 541511 18583599 18583599 Transportation Services 480000 4145819 4145819 258247 258247 22987665 321328 321328 424143 17525 0 1157 424143 16368 440511 440511 683183 924938 683183 0 Management Fees/Direct Support 900099 2705228 2705228 Miscellaneous 900099 302019 302019 3007247 60700439 25994912 0 761839 934348 934348 639988 449169 190819 35268448 31113053 3823399 331996 295371 173744 105991 15636 6766636 5802281 865998 98357 2629980 2278878 312950 38152 358182 358182 120000 120000 5729650 5003614 667116 58920 85030 51959 7703 25368 2318130 1798867 492837 26426 1949122 1690238 224866 34018 2216954 2175232 34878 6844 152096 124901 22942 4253 604104 409334 194770 25797 25797 844772 676963 167587 222 312587 260 307698 4629 Management Fees/Direct 74961 74961 12820 12820 61338976 52308633 8194703 835640 X X 300755 16834 1564444 1868806 2040216 2398230 3902713 3399802 7644968 408750 331135 23574253 11324770 11475967 12249483 12102352 13002393 76173 90923 354968 5349021 39871306 38706627 4307185 4682303 1352618 1506253 14660000 14275000 1425875 283343 3557238 3644654 25302916 24391553 X 10107679 9842050 681949 665699 3778762 3807325 14568390 14315074 39871306 38706627 X -638537 744504 886783 -1246066 X X 0 1 X 1 1 1 X 40251887 37465046 39288115 35989930 33943688 186938666 40251887 37465046 39288115 35989930 33943688 186938666 186938666 177316 243453 302879 325971 321328 1370947 1198219 2057742 1381270 1642002 3007247 9286480 197596093 108010716 0.94610 0.95190 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 4460711 808438 56347 852474 4473022 4233477 858890 31174 662830 4460711 4132043 427919 11993 338478 4233477 4059727 472169 -399 399454 4132043 4448268 629923 -384149 634315 4059727 0.85120 0.14880 1 0 2071298 2071298 10833123 2474244 8358879 152827 121994 30833 7296233 6689682 606551 3220772 2038850 1181922 12249483 Bond Issuance Costs 62218 Bond Sinking Fund 300820 Due from Affiliates 4985983 5349021 Interest Rate Swap 2669380 457 Pension Plan 975274 3644654 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 2011. Veterans Count Seacoast 538270 309595 228675 70225 3225 23358 109075 Veterans Count Nashua 217956 125361 92595 19099 4106 82359 14 851895 489982 361913 53222 61493 39649 217372 1608121 924938 683183 123447 83817 67113 408806 683183 0 1 Community Based Services 190 232339 FMV Funds assist adults and their families in New Hampshire with expenses including food, clothing, activities & medical and dental services. Residential/Special Education 253 206342 FMV Funds assist children and their families with expenses including food, clothing, activities, and medical and dental services Seniors Count 312 90564 FMV Funds assist frail seniors with services and/or items that are unfunded from other sources, such as personal care products, lift chairs, emergency response systems; food and other personal needs Veterans funds 467 393329 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 rent, mortgage payments, repairs; clothing, food and medical and dental services Other 6 7029 FMV Miscellaneous assistance to families and individuals with special needs X X X X 0 1 0 0 0 0 0 1 0 Larry J Gammon President & CEO 189347 137112 50356 36464 22510 16290 36922 26735 10650 7713 309785 224314 0 0 Elin A Treanor CFO & COO 124374 90063 16820 12180 23489 17011 2705 1956 5274 3823 172662 125033 0 0 Karen A Van Der Beken Sr. VP Development 134829 14981 11250 1250 29700 3300 2710 299 12330 1371 190819 21201 0 0 Tina M Sharby Sr. VP Human Resources 67956 49211 2609 1891 10149 7351 1459 1058 12343 8941 94516 68452 0 0 Susan L Silsby VP Community Based Services 120963 2468 7840 160 8416 172 2805 58 12447 252 152471 3110 0 0 Michael J Bonfanti Sr. VP Information Technology 79884 57848 0 0 5235 3791 1746 1263 10028 7264 96893 70166 0 0 Earl Simpson Dentist 131977 0 5000 0 7357 0 2943 0 18787 0 166064 0 0 0 Part I, Line 4b Larry J. Gammon, President and CEO of Easter Seals New Hampshire, 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. A New Hampshire Health and Education Facilities Authority 020279866 644614KP3 2004-12-02 16060000 Acquisition, construction, installation and equipping 0 0 0 A 1785000 16060000 300046 314858 15745142 2010 0 0 1 1 A 0 0 0 0 0 0 0 A 1 1 1 RBS Citizens NA 30.000000000000 0 0 0 0 0 A 0 Schedule K, Part IV, Line 7 and Part V: Although formal written procedures were not in place during the reporting period, Easter Seals New Hampshire, Inc. carefully and consistently monitors its bond for potential violations of federal tax requirements, including the requirements of Section 148, and procedures are in place to ensure that violations, should they occur, are timely identified and corrected. X Non-cash Priz 170 161323 FMV X Food & Bevera 41 41004 FMV X Facilities 9 21085 FMV X Supplies & Eq 10 14514 FMV 0 0 0 Form 990, Part III, line 3 On June 11, 2014, the Board of Directors of Easter Seals New Hampshire voted to discontinue the Pediatric Outpatient programs located in Manchester and Dover due to significant losses the programs were experiencing. This program made up approximately 4% of the Organization's total program revenue. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an outside independent accounting firm and presented to the Audit Committee of the Board for before filing with the IRS. Form 990, Part VI, Section B, line 12c It shall be against the policy of Easter Seals New Hampshire, Inc. 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 Easter Seals New Hampshire, Inc. 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 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. 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 X, Lines 7 and 15: For the filing period (tax year ending August 31, 2014), the amount due from affiliates is reported on Part X, Line 15. In the previous tax year (ending August 31, 2013), this amount was included on Part X, Line 7. The change in presentation results in a significant decrease between beginning of year and end of year amounts reported on line 7 and a corresponding increase reported on line 15. Form 990, Part XI, line 9: Interest Rate Swap Valuation Adjustment -444,659. Increase in Fair Value of Beneficial Interest in Trust Held by Others 14,750. Loss on Disposal of Business Segment -816,157. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. 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 1 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 1 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 1 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 1 Manchester Alcoholism Rehabilitation Center 140 Queen City Avenue Manchester NH 03104 020349962 Provide substance abuse services to individuals and their families NH 501(c)(3) Line 9 Easter Seals New Hampshire Inc 1 Agency Realty Inc 555 Auburn Street Manchester NH 03103 222586252 Lease property to non profitorganizations NH 501(c)(2) Easter Seals New Hampshire Inc 1 Easter Seals Connecticut Inc 733 Summer Street Stamford CT 06109 060653197 Provide services to individuals with special needs and their families CT 501(c)(3) Line 7 Easter Seals New Hampshire Inc 1 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 1 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 1 0 0 Agency Realty Inc Q 3264395 Cash Manchester Alcoholism Rehabilitation Center P 836934 Cash Harbor Schools Q 346390 Cash Easter Seals Maine Inc Q 2542507 Cash Easter Seals New York Inc Q 688956 Cash Easter Seals Rhode Island Inc Q 93675 Cash Easter Seals Vermont Inc P 1113006 Cash 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.