2015-07-14T07:16:19-05:00 2014-08-31 010494526 BAKER NEWMAN & NOYES LLC 650 ELM STREET SUITE 302 MANCHESTER NH 03101 990 2013-09-01 020349962 Manchester Alcoholism Rehabilitation Center MANC 6036213475 140 Queen City Avenue Manchester NH 03104 Elin A Treanor CFO 6036213475 2015-07-14 1 Timothy R Hepburn CPA P00182393 8002447444 2015-07-14 2013 2016-02-25 16:41:14Z Farnum Center and Webster Place Center Larry J Gammon 140 Queen City Avenue Manchester NH 03104 7217090 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. 12 12 0 12 0 0 2235004 1404677 1087352 5701905 14208 34157 1302 1032 3337866 7141771 15994 24565 0 0 1672077 2900846 0 0 15540 835953 2154397 2524024 5079808 813842 2061963 6661155 8635302 5011337 4008078 1649818 4627224 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. 1 0 4592897 24565 5702937 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.HILLSBOROUGH COUNTY FAST PROGRAM: The FAST Program is designed to offer an alternative to the traditional processing of first time alcohol and/or drug offenders for misdemeanor or violation offense(s) in the adult court. The timeline is approximately 90 days to completion. The program is prosecutorial driven. The offenders are expected to complete substance education, weekly management, drug testing, and a tour of a correctional facility. Upon successful completion, graduates are eligible to apply to have their referral arrest annulled. For more information please e-mail FAST@eastersealsnh.orgMEDICAL 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. 4592897 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 1 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 140 Queen City Avenue Manchester NH 03104 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 John Flackett 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 Joseph O'Sullivan Director 2.00 0.00 X 0 0 0 Timm Runnion Director 2.00 1.00 X 0 0 0 John-Mark Turner Esq Director 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 J Gammon President & CEO 4.00 51.00 X 31644 420435 82020 Elin A Treanor Treasurer/CFO/COO 4.00 51.00 X 19876 264061 13758 Karen A Van Der Beken Sr. VP Development 3.00 52.00 X 9766 185544 16710 Tina M Sharby Sr. VP Human Resources 4.00 51.00 X 9742 129425 23801 James A Fahey VP Program Development 5.00 51.00 X 8949 118902 18673 Michael J Bonfanti Sr. VP Information Technology 4.00 51.00 X 10273 136485 20301 Cheryl A Wilkie Director Clinical Services 55.00 0.00 X 150127 0 10313 240377 1254852 185576 1 0 1 0 0 65215 1128497 210965 36748 1404677 Fees for Service 624100 4639048 4639048 Inpatient/Outpatient S 621990 1053158 1053158 9699 9699 5701905 17793 17793 1032 0 1032 1032 1032 16364 0 16364 16364 16364 75319 65215 75319 0 7141771 5702937 0 34157 24565 24565 58234 58234 2208231 2177363 20208 10660 19722 18274 1399 49 455052 451344 1489 2219 159607 158840 767 11777 11777 402523 378108 23650 765 10516 9210 477 829 425810 425628 -43 225 490693 490693 47473 47457 16 15982 15972 10 163584 163584 231859 231859 47805 47805 Management Fees/Direct 306375 306375 5079808 4592897 471371 15540 18543 699 410693 491288 145932 859203 492000 2865 17822 4702475 364645 4709464 4337830 881658 867394 231912 492000 1337154 6661155 8635302 -488 17364 16214 0 3500000 3482580 0 197003 1511825 294917 5011337 4008078 X 1009790 4011533 49162 24825 590866 590866 1649818 4627224 6661155 8635302 X 2061963 118255 972067 -174879 X X 0 1 X 1 1 1 X 1861219 664414 916441 2235004 1404677 7081755 23371 1361020 1144825 1087352 5778256 9394824 1884590 2025434 2061266 3322356 7182933 16476579 0 0 0 16476579 12234 15757 19200 27667 17793 92651 12234 15757 19200 27667 17793 92651 482 1302 1784 1897306 2041191 2080466 3351325 7200726 16571014 0.99430 0.99140 0.00560 0.00830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 640028 267173 291510 615691 598539 711642 670153 640028 590866 8937 1264 598539 590866 590866 590866 590866 0.95970 0.04030 0 0 3915862 131518 3784344 8379 2464 5915 614444 213953 400491 163790 16710 147080 4337830 Property Held for Sale 220000 Due from Affiliates 1117154 1337154 Due to Affiliate 283006 457 Plan 11911 294917 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. Spirit of Hope 131383 60969 70414 17168 20242 600 32291 Golf Tournament 8805 4086 4719 3800 1218 140188 65055 75133 17168 24042 600 33509 75319 -186 1 Residential Self Pay 951 6345 FMV Sober Festival, acupuncture and massage therapy, events and programs, transportation, sports equipment, flowers Residential State Grant 603 5633 FMV Sober Festival, acupuncture and massage therapy, events and programs, transportation Webster Place Recovery Center 737 12103 FMV Sober Festival, acupuncture and massage therapy, events and programs, medication, workshops 0 1 0 0 0 0 0 1 0 Larry J Gammon President & CEO 22852 303607 6077 80743 2715 36085 4456 59201 1286 17077 37386 496713 0 0 Elin A Treanor Treasurer/CFO/COO 15011 199426 2030 26970 2835 37665 326 4335 638 8459 20840 276855 0 0 Karen A Van Der Beken Sr. VP Development 7491 142319 625 11875 1650 31350 150 2860 685 13015 10601 201419 0 0 Tina M Sharby Sr. VP Human Resources 8202 108965 315 4185 1225 16275 176 2341 1491 19793 11409 151559 0 0 Michael J Bonfanti Sr. VP Information Technology 9641 128091 0 0 632 8394 211 2798 1210 16082 11694 155365 0 0 Cheryl A Wilkie Director Clinical Services 119057 0 5000 0 26070 0 2928 0 7385 0 160440 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, 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 1 600 X Supplies and 4 18980 FMV X Noncash Prize 13 17168 FMV 0 0 0 Form 990, Part III, line 2 On September 1, 2013, Webster Place, a related Easter Seals entity, merged into Manchester Alcoholism Rehabilitation Center. A new alcohol substance abuse treatment center was built at 140 Queen City Avenue in Manchester, NH. All programs were moved out of the former Farnum Center facility at 235 Hanover Street in Manchester and into the new facility. 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 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 non profit status determination documents are available by appointment for public inspection at the corporate office. Form 990, Part XI, line 9: Loss from Discontinued Operations -35,181. Nonoperating Loss -139,698. 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 Connecticut Inc 733 Summer Street Suite 104 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 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 services 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 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.