2013-07-10T10:52:03-05:00 2012-08-31 020383073 WILLIAM STEELE & ASSOCIATES PC 40 STARK STREET MANCHESTER NH 03101 990 2011-09-01 042523961 HARBOR SCHOOLS INCORPORATED HARB 6036238863 555 AUBURN STREET MANCHESTER NH 03103 ELIN A TREANOR 6036213475 2013-06-27 1 WILLIAM G STEELE JR CPA P00233103 6036228881 2011 2016-02-24 21:20:13Z LARRY J GAMMON 555 AUBURN STREET MANCHESTER NH 03103 4485563 0 X EASTERSEALSHARBORSCHOOLS.ORG X 1972 MA PROVIDE AN INTEGRATED CONTINUUM OF CARE, INCLUDING ALTERNATIVE HOMES AND EDUCATIONAL OPPORTUNITIES. 6 6 122 0 0 0 4867682 1881312 1290955 680815 -63905 1898192 68131 25244 6162863 4485563 50076 21178 0 0 4538025 2512561 0 0 271 2352024 1360304 6940125 3894043 -777262 591520 2776903 1118306 3046517 813880 -269614 304426 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 3439399 706059 HARBOR SCHOOLS PROVIDE ACADEMIC & VOCATIONAL TRAINING SERVICES FOR STUDENTS 12 - 22. TRANSITIONAL SERVICES ARE PROVIDED FOR STUDENTS AGED 18 - 22 BY A GUIDANCE COUNSELOR AND VOCATIONAL CAREER COORDINATOR. THESE SERVICES ARE PROVIDED FOR BOTH OUR DAY AND RESIDENTIAL/EDUCATION PROGRAMS. WE ALSO PROVIDE:FULL YEAR EDUCATIONAL PROGRAMMINGINDIVIDUALIZED INSTRUCTIONEXTENDED SCHOOL DAY FOR RESIDENTIAL/EDUCATION STUDENTSMCAS AND NHCAP TESTING ON CAMPUSCOMPETENCY-BASED VOCATIONAL PATHWAYS IN CULINARY ARTS, SMALL ENGINE REPAIR AND AUTO MAINTENANCE, COMPUTER APPLICATIONSWORK STUDY OPTIONSON-SITE CLINICAL SERVICES INCLUDING NURSING AND PHYSICAL HEALTH SERVICES, PSYCHIATRIC SERVICES, MEDICATION MONITORING AND TRAINED BEHAVIORAL SPECIALISTSCO-ED SCHOOL-BASED LEARNING EXPERIENCESFIELD TRIPS AND EXTRA CURRICULAR ACTIVITIES HARBOR SCHOOLS RESIDENTIAL TREATMENT PROGRAMS PROVIDE INTENSIVE TREATMENT, THERAPY BY MENTAL HEALTH PROFESSIONALS AND A SUPPORTIVE AND CARING ENVIRONMENT TO HELP ADOLESCENTS IN NEED RETURN TO THEIR COMMUNITY.HARBOR SCHOOLS PROVIDE AN ARRAY OF COMMUNITY-BASED SERVICES THAT ARE YOUTH AND FAMILY-CENTERED, EMPHASIZE THE DEVELOPMENT OF INDEPENDENT LIVING SKILLS, STRENGTHEN FAMILY TIES, AND DRAW UPON THE YOUTH AND FAMILIES COMMUNITY SUPPORTS AND RESOURCES. THESE SERVICES INCLUDE:SMALLER HOMES ARE "STEP DOWNS" WITHIN RESIDENTIAL TREATMENT FOR THOSE READY FOR MORE INDEPENDENCE.INTENSIVE FOSTER CAREEMERGENCY FOSTER CARERESPITE FOSTER CARETRANSITION TO INDEPENDENT LIVING INCLUDING LIVING PARTNER, SUPERVISED APARTMENTS AND COMMUNITY APARTMENTS.PREGNANT AND PARENTING TEENSFAMILY SUPPORT AND STABILIZATION INCLUDING YOUTH MENTORING & TRACKING, PARENT AID, INTENSIVE STABILIZATION, FAMILY REUNIFICATION, COMPREHENSIVE WRAPAROUND PROGRAM AND COMPREHENSIVE ASSESSMENTS 3439399 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 17 0 1 122 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X ELIN A TREANOR 6036213475 555 AUBURN ST MANCHESTER NH 03103 BRADFORD COOK 1.00 X X 0 0 0 HENRY CLARK 1.00 X X 0 0 0 JONATHAN TYNES 1.00 X 0 0 0 RAWLY EASTWICK 1.00 X 0 0 0 SUSAN HALL 1.00 X 0 0 0 TIMM RUNNION 1.00 X 0 0 0 LARRY GAMMON 2.00 X 13253 428558 74867 ELIN TREANOR 2.00 X 7518 243080 22513 NOEL J SULLIVAN 2.00 X 7060 228237 11221 TINA SHARBY 3.00 X 3694 119437 25681 DOROTHY TUTTLE 2.00 X 3433 111002 16555 JAMES A FAHEY 2.00 X 3517 113752 18692 38475 1244066 169529 0 0 1 0 0 1880955 357 1881312 FAMILY SERVICES 900099 680815 680815 680815 2243 2243 1895949 0 1895949 1895949 1895949 MISCELLANEOUS 900099 25244 25244 25244 4485563 706059 0 1898192 21178 21178 31085 7393 23692 1645113 1640649 4464 691500 945690 -254190 144863 144863 30200 30200 870067 242635 627432 171998 172070 -72 76759 76875 -116 22584 22584 58689 57596 1093 STATE ASSESSMENT 174468 178597 -4129 SUPPLIES 85581 85111 470 TELECOMMUNICATIONS 32479 30848 1631 MINOR EQUIPMENT 8704 8196 508 -171225 -172302 806 271 3894043 3439399 454373 271 195688 0 638847 2655 31713 17625 279487 138821 1333666 140666 44952 47189 532037 910171 2776903 1118306 467525 331484 222230 0 1624940 0 0 451302 731822 31094 3046517 813880 X -320485 251319 27045 29281 23826 23826 -269614 304426 2776903 1118306 X 591520 -17480 X 0 1 1 X 0 X 50871 2237 53108 49076 1795 50871 29002 1842 19332 1100 49076 47950 2160 21108 29002 0.00000 0.45000 0.55000 0 0 59228 59228 175346 107870 67476 24913 21618 3295 20000 9333 10667 140666 PROPERTY HELD FOR SALE 910171 910171 DUE TO AFFILIATES 31094 31094 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: 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 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 HARBOR SCHOOLS, AN ALTERNATIVE EDUCATION PROVIDER, RECEIVES ALL REFERRALS FROM THE DEPT OF ED & STATE AGENCIES. THE NON-DISCRIMINATON POLICY IS IN THE BY LAWS, BROCHURES & CONTRACTS. DIVERSITY OF THE POPULATION CAN BE EASILY DEMONSTRATED. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 HARBOR SCHOOLS RECEIVED FUNDS FROM THE NATIONAL SCHOOL BREAKFAST AND LUNCH PROGRAM; SOCIAL SERVICES BOOK GRANTS; TITLE 1 REMEDIAL READING AND TEMPORARY ASSISTANCE TO NEEDY FAMILIES (TANF). 1 ASSISTANCE TO CHILDREN INCLUDING, CLOTHING, FOOD, MEDICAL, DENTAL AND VISION CARE AND MISCELLANEOUS PERSONAL NEEDS. 56 0 21178 COST ASSISTANCE TO CHILDREN INCLUDING, CLOTHING, FOOD, MEDICAL, DENTAL AND VISION CARE AND MISCELLANEOUS PERSONAL NEEDS. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ASSISTANCE IS PROVIDED BASED ON NEEDS ASSESSMENTS BY HARBOR SCHOOLS STAFF. X X X X X 0 1 0 0 0 0 0 1 0 LARRY GAMMON 9438 305223 2660 85990 1155 37345 1951 62965 298 9653 15502 501176 0 0 ELIN TREANOR 5777 186779 600 19400 1141 36901 242 7634 439 14198 8199 264912 0 0 NOEL J SULLIVAN 5846 188971 420 13580 794 25686 120 3690 220 7191 7400 239118 0 0 PART I, LINE 4B LARRY J. GAMMON, 58,500 ELIN A. TREANOR, 3,500 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 2011 FORM W-2. LARRY GAMMON ELIN TREANOR NOEL SULLIVAN TINA SHARBY JAMES A. FAHEY DOROTHY TUTTLE 24,26,28 ROLFES LANENEWBURY, MA 01951 2011-11-16 2000000 APPRAISAL/COMPARABLE PROPERTY MARK A DEPIERO TRUSTEE OF ADAMS R 3 GRAF ROAD UNIT 14 NEWBURYPORT MA 01950 INDIVIDUAL 101 PLEASANT VALLEY ROADAMESBURY, MA 01913 2012-01-13 231200 APPRAISAL/COMPARABLE PROPERTY MICHAEL P ALYWARD 43 MELVIN AVENUE UNIT 2 LYNN MA 01902 INDIVIDUAL 72 HIGH STREETNEWBURYPORT, MA 01950 2012-05-22 579000 APPRAISAL/COMPARABLE PROPERTY JOHN J MCPARTLAND TRUSTEE OF STRI 15 EVANS PLACE AMESBURY MA 01913 INDIVIDUAL 0 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 HARBOR SCHOOLS, INC., 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 HARBOR SCHOOLS, INC., 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 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 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. EASTER SEALS NEW HAMPSHIRE'S SHARE, AS PARENT ORGANIZATION IS 50%, AND THE OTHER ENTITIES REIMBURSE 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 23. INTEREST RATE SWAP VALUATION ADJUSTMENT 8,185. LOSS ON EXTINGUISHMENT OF DEBT -25,688. TOTAL TO FORM 990, PART XI, LINE 5: -17,480. OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEE COMPENSATON 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. EASTER SEALS NEW HAMPSHIRE'S SHARE, AS PARENT ORGANIZATION IS 50%, AND THE OTHER ENTITIES REIMBURSE 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 01303 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 CONNECTICUT INC PO BOX 100 85 JONES STEET 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 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 MANCHESTER ALCOHOLISM REHABILITATION CENTER 235 HANOVER ST MANCHESTER NH 03104 020349962 INPATIENT AND OUTPATIENT CHEMICAL DEPENDENCY TREATMENT NH 501(C)(3) 170(B)(1)(A)(VI) 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 RENTAL OF SPACE TO NON PROFIT ORGANIZATIONS NH 501(C)(2) 501(C)(2) EASTER SEALS NEW HAMPSHIRE INC 0 EASTER SEALS VERMONT INC 641 COMSTOCK RD BERLIN VT 05602 272867988 SERVICES FOR INDIVIDUALS WITH HANDICAPS OR SPECIAL NEEDS & 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 1 0 0 0 EASTER SEALS NEW HAMPSHIRE INC O 31094 CASH