2014-07-15T13:15:57-05:00 2013-08-31 020383073 WILLIAM STEELE & ASSOCIATES PC 40 STARK STREET MANCHESTER NH 03101 990 2012-09-01 020349962 MANCHESTER ALCOHOLISM REHABILITATION CENTER MANC 6036213475 140 QUEEN CITY AVENUE MANCHESTER NH 03104 ELIN TREANOR 6036213475 2014-07-15 1 WILLIAM G STEELE JR CPA P00233103 6036228881 2012 2015-11-30 17:44:51Z X THE FARNUM CENTER LARRY GAMMON 555 AUBURN STREET MANCHESTER NH 03103 3351325 0 X HTTP://NH.EASTERSEALS.COM X 1974 NH THE 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 13 13 0 0 0 0 916441 2235004 1144825 1087352 93814 14208 0 1302 2155080 3337866 1191 15994 0 0 1334618 1672077 0 0 75613 738593 835953 2074402 2524024 80678 813842 2532033 6661155 1789000 5011337 743033 1649818 X THE MISSION OF THE FARNUM CENTER IS 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 2245932 15994 1088654 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. 2245932 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X X ELIN TREANOR 6036213462 555 AUBURN STREET MANCHESTER NH 03103 LORI LEVESQUE 2.00 0.00 X 0 0 0 JOHN MARK-TURNER 2.00 0.00 X X 0 0 0 PETER ANDERSON 2.00 0.00 X X 0 0 0 JOSEPH O'SULLIVAN 2.00 0.00 X 0 0 0 JOHN FLACKET 2.00 0.00 X 0 0 0 TIM MURRAY 2.00 0.00 X 0 0 0 JAMES BARRY 2.00 0.00 X 0 0 0 JAMES CRAIG 2.00 0.00 X 0 0 0 ROB WIECZOREK 2.00 0.00 X 0 0 0 IAN MACDERMOTT 2.00 0.00 X 0 0 0 NANCY HACKING 2.00 0.00 X 0 0 0 MELISSA CREWS 2.00 0.00 X 0 0 0 TIMM RUNNION 2.00 0.00 X 0 0 0 LARRY GAMMON 3.00 52.00 X 13041 421640 79093 ELIN TREANOR 3.00 52.00 X 7874 254582 20281 KAREN VAN DER BEKEN 3.00 52.00 X 5646 182562 16134 TINA SHARBY 1.00 52.00 X 3971 128406 23360 JAMES FAHEY 3.00 52.00 X 3716 120176 18251 KEVIN CORMIER 3.00 52.00 X 3521 113808 12517 CHERYL A WILKIE 55.00 0.00 X 134403 0 9611 172172 1221174 179247 1 0 1 0 0 500 1319983 914521 2235004 INPATIENT/OUTPATIENT S 621990 1087352 1087352 1087352 27667 27667 13459 -13459 -13459 -13459 0 500 0 0 MISCELLANEOUS 900099 1302 1302 1302 3337866 1088654 0 14208 15994 15994 34698 28568 6130 1272289 1232197 3895 36197 18550 17787 763 253407 246525 6882 93133 90461 2672 158860 129721 6821 22318 6207 6207 140848 140848 14282 14269 13 6365 6314 51 45523 45523 72640 72640 SUPPLIES 176537 176341 196 MANAGEMENT FEE 157613 157613 MINOR EQUIPMENT & EQUIP 28566 23016 5550 TELECOMMUNICATIONS 26017 26017 2495 2072 32 391 2524024 2245932 202479 75613 X 20733 18543 65726 410693 184798 145932 1625 2865 5028461 318997 1010844 4709464 756307 881658 492000 492000 2532033 6661155 1886 -488 360982 3500000 1426132 1511825 1789000 5011337 X 144494 1009790 7673 49162 590866 590866 743033 1649818 2532033 6661155 813842 92943 0 X 0 1 X 1 0 X 1802113 1861219 664414 916441 2235004 7479191 15929 23371 1361020 1144825 1087352 3632497 1818042 1884590 2025434 2061266 3322356 11111688 0 0 0 11111688 17721 12234 15757 19200 27667 92579 17721 12234 15757 19200 27667 92579 2514 482 1302 4298 1838277 1897306 2041191 2080466 3351325 11208565 0.99140 0.98510 0.00830 0.01300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 598539 711642 670153 640028 590866 8937 1264 598539 590866 590866 590866 590866 590866 590866 0.00000 0.92000 0.08000 0 0 77600 77600 4414207 277098 4137109 428938 41835 387103 107716 64 107652 4709464 BENEFICIAL INTEREST HELD IN TRUST 492000 492000 DUE TO AFFILIATE 1493664 457 PLAN 5297 GIFT ANNUITY PAYABLE 12864 1511825 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS IS THE FOLLOWING, "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." 1 RESIDENTIAL SELF PAY 63 1615 FMV SPORTING EVENT TICKETS, SUMMER OUTING TICKETS, ACUPUNCTURE AND MASSAGES INPATIENT RESIDENCE 108 3180 FMV CHRISTMAS GIFTS, CHOCOLATE BALL TICKETS, SPORTING EVENT TICKETS, SUMMER OUTING TICKETS, ACUPUNCTURE, MASSAGES AND MEDICAL PRESCRIPTIONS MEDICAL DETOX 5 11198 FMV SCHOLARSHIPS AND MEDICAL PRESCRIPTIONS X X X X X 0 1 0 0 0 0 0 1 0 LARRY GAMMON 9697 313529 2159 69796 1185 38315 1938 62658 435 14062 15414 498360 0 0 ELIN TREANOR 6254 202202 600 19400 1020 32980 222 7190 386 12483 8482 274255 0 0 KAREN VAN DER BEKEN 4371 141337 300 9700 975 31525 89 2865 395 12785 6130 198212 0 0 TINA SHARBY 3236 104641 225 7275 510 16490 75 2421 626 20238 4672 151065 0 0 PART I, LINE 4B LARRY J. GAMMON, 58,500 ELIN A. TREANOR, 3,000 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. SUPPLEMENTAL INFORMATION PART III THE FOLLOWING INDIVIDUALS 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. THE AMOUNTS REPORTED IN PART VII, COLUMN (D) AND SCHEDULE J, PART II, ROW (I) OF THIS FORM 990 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 2012 FORM W-2. LARRY GAMMON ELIN TREANOR KAREN VAN DER BEKEN TINA SHARBY JAMES FAHEY KEVIN CORMIER CHERYL WILKIE 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. 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 7A 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. 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 COMPLETED IRS FORM 990 IS PRESENTED TO A BOARD OF DIRECTORS' COMMITTEE OF THE PARENT ORGANIZATION, EASTER SEALS NEW HAMPSHIRE, INC., FOR REVIEW PRIOR TO FILING. 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 EASTER SEALS NEW HAMPSHIRE, INC. IS THE PARENT ORGANIZATION WITH OVERSIGHT AND RESPONSIBILITY FOR TEN NON PROFIT 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 OF COASTAL FAIRFIELD COUNTY; EASTER SEALS VERMONT, INC.; HARBOR SCHOOLS, INC.; SPECIAL TRANSIT SERVICE, INC.; MANCHESTER ALCOHOLISM REHABILITATION CENTER; WEBSTER PLACE CENTER, INC. D/B/A WEBSTER PLACE RECOVERY 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 TEN 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 COMPENSATION IS SUPPORTED FINANCIALLY BY THE TEN ENTITIES AND REIMBURSED TO EASTER SEALS NEW HAMPSHIRE FOR THEIR PROPORTIONATE SHARE. 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. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE IRS FORM 990 ARE AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. COPIES OF THE IRS FORM 990 AND THE NON PROFIT STATUS DETERMINATION DOCUMENTS ARE AVAILABLE BY APPOINTMENT FOR PUBLIC INSPECTION AT THE CORPORATE OFFICE. OFFICERS, DIRECTORS, TRUSTESS AND KEY EMPLOYEE COMPENSATION FORM 990 - SCHEDULE J, PART II EASTER SEALS NEW HAMPSHIRE, INC. IS THE PARENT ORGANIZATION WITH OVERSIGHT AND RESPONSIBILITY FOR TEN NON PROFIT 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 OF COASTAL FAIRFIELD COUNTY; EASTER SEALS VERMONT, INC.; HARBOR SCHOOLS, INC.; SPECIAL TRANSIT SERVICE, INC.; MANCHESTER ALCOHOLISM REHABILITATION CENTER; WEBSTER PLACE CENTER, INC. D/B/A WEBSTER PLACE RECOVERY 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 TEN 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 COMPENSATION IS SUPPORTED FINANCIALLY BY THE TEN ENTITIES AND REIMBURSED TO EASTER SEALS NEW HAMPSHIRE FOR THEIR PROPORTIONATE SHARE. 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. EASTER SEALS NEW HAMPSHIRE INC 555 AUBURN ST MANCHESTER NH 03103 020272825 SERVICES FOR INDIVIDUALS WITH HANDICAPS OR SPECIAL NEEDS & THEIR FAMILIES NH 501(C)(3) 170(B)(1)(A)(V) 0 EASTER SEALS NEW YORK INC 103 WHITE SPRUCE BLVD ROCHESTER NY 14623 135596808 SERVICES FOR INDIVIDUALS WITH HANDICAPS OR SPECIAL NEEDS & THEIR FAMILIES NY 501(C)(3) 170(B)(1)(A)(VI) EASTER SEALS NEW HAMPSHIRE INC 0 EASTER SEALS MAINE INC 125 PRESUMPSCOT ST PORTLAND ME 04103 861073632 SERVICES FOR INDIVIDUALS WITH HANDICAPS OR SPECIAL NEEDS & THEIR FAMILIES ME 501(C)(3) 170(B)(1)(A)(VI) EASTER SEALS NEW HAMPSHIRE INC 0 EASTER SEALS RHODE ISLAND INC 213 ROBINSON ST WAKEFIELD RI 02879 260833287 SERVICES FOR INDIVIDUALS WITH HANDICAPS OR SPECIAL NEEDS & THEIR FAMILIES RI 501(C)(3) 170(B)(1)(A)(VI) EASTER SEALS NEW HAMPSHIRE INC 0 HARBOR SCHOOLS INC C/O 555 AUBURN ST MANCHESTER NH 03103 042523961 SERVICES FOR INDIVIDUALS WITH HANDICAPS OR SPECIAL NEEDS & THEIR FAMILIES MA 501(C)(3) 170(B)(1)(A)(II) EASTER SEALS NEW HAMPSHIRE INC 0 SPECIAL TRANSIT SERVICE INC 555 AUBURN ST MANCHESTER NH 03103 020343287 TRANSPORTATION SERVICES FOR INDIVIDUALS WITH HANDICAPS OR SPECIAL NEEDS NH 501(C)(3) 509(A)(2) EASTER SEALS NEW HAMPSHIRE INC 0 AGENCY REALTY INC 555 AUBURN ST MANCHESTER NH 03103 222586252 LEASING OF PROPERTY TO NON PROFIT AGENCIES NH 501(C)(2) 501(C)(2) EASTER SEALS NEW HAMPSHIRE INC 0 EASTER SEALS CONNECTICUT INC 85 JONES STREET HEBRON CT 06248 060653197 SERVICES FOR INDIVIDUALS WITH HANDICAPS OR SPECIAL NEEDS & THEIR FAMILIES CT 501(C)(3) 170(B)(1)(A)(VI) EASTER SEALS NEW HAMPSHIRE INC 0 EASTER SEALS VERMONT INC 641 COMSTOCK RD BERLIN VT 05602 272867988 SERVICES PROVIDED FOR INDIVIDUALS WITH SPECIAL NEEDS AND THEIR FAMILIES VT 501(C)(3) 170(B)(1)(A)(VI) EASTER SEALS NEW HAMPSHIRE INC 0 WEBSTER PLACE CENTER INC DBA WEBSTER PLACE RECOVERY CENTER PO BOX 9 HOLY CROSS ROAD FRANKLIN NH 03235 260593523 INPATIENT SUBSTANCE ABUSE TREATMENT NH 501(C)(3) 170(B)(1)(A)(VI) 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 EASTER SEALS NEW HAMPSHIRE INC P 1489618 CASH SPECIAL TRANSIT SERVICES P 10835 CASH EASTER SEALS VERMONT INC P 6127 CASH WEBSTER PLACE CENTER Q 12917 CASH