2011-07-15T06:37:14-05:00 2010-08-31 WILLIAM STEELE & ASSOCIATES PC 40 STARK STREET MANCHESTER NH 03101 990 2009-09-01 042523961 Harbor Schools Incorporated HARB 6036238863 102 West Main Street Merrimac MA 01860 elin A treanor 6036213475 2011-07-11 1 Michael A Barbarita 6036228881 2009 2016-02-24 21:20:13Z Larry J Gammon 555 Auburn Street Manchester NH 03103 7435247 0 X eastersealsharborschools.org X 1972 MA Provide an integrated continuum of care, including alternative homes and educational opportunities. 6 6 197 0 81455 -11888 1335704 5228426 7976750 2117424 3762 340 85180 87012 9401396 7433202 64708 67127 0 6933927 5794964 0 0 2899061 2485085 9897696 8347176 -496300 -913974 4374169 3912287 2803547 3378528 1570622 533759 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 5305710 4579346 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 programming; Individualized instruction; Extended school day for Residential/Education students; MCAS and NHCAP testing on campus; Competency-based vocational pathways in culinary arts, small engine repair and auto maintenance, computer applications; Work study options; On-site clinical services including nursing and physical health services, psychiatric services, medication monitoring and trained behavioral specialists; Co-ed school-based learning experiences; Field trips and extra curricular activities. 2320669 2763797 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 care; Emergency foster care; Respite foster care; Transition to Independent Living including living partner, supervised apartments and community apartments; Pregnant and parenting teens; Family support and stabilization including youth mentoring & tracking, parent aid, intensive stabilization, family reunification, comprehensive wraparound program and comprehensive assessments. 7626379 1 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 25 0 1 197 1 1 1 0 0 0 0 0 0 0 0 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 3.00 X 22165 421129 74406 Elin Treanor 3.00 X 12319 234057 20235 Noel J Sullivan 3.00 X 10021 190408 10667 Tina Sharby 3.00 X 5845 111059 23739 Dorothy Tuttle 5.00 X 29430 88291 14221 James A Fahey 3.00 X 5318 101035 16092 Katherine Kittle 3.00 X 5549 105439 5669 90647 1251418 165029 0 0 1 0 0 412 5225719 2295 5228426 Family support & stab 900099 2117424 2117424 2117424 2385 2385 81455 81455 81455 81455 2045 -2045 -2045 -2045 0 412 0 Miscellaneous 900099 5557 5557 5557 7433202 2122981 81455 340 67127 67127 101743 49663 52080 4361829 4335010 26819 1011193 1000546 10647 320199 318089 2110 753325 643007 110318 364138 330504 33634 182022 180631 1391 95401 88213 7188 237392 230101 7291 Management fee 448260 320 447940 Supplies 221219 218960 2259 Bad debt expense 91436 76669 14767 Telecommunications 67869 69080 -1211 Minor equipment 13140 9958 3182 10883 8501 2382 8347176 7626379 720797 0 18379 76578 965338 646040 39287 30496 5889646 3261344 3223751 2628302 37155 43158 90259 487713 4374169 3912287 586266 412453 194331 170376 1882717 1757629 4650 541160 135583 496910 2803547 3378528 X 1541620 484683 5176 25250 23826 23826 1570622 533759 4374169 3912287 X 0 1 1 X 1 1 X 29002 1842 19332 1100 49076 47950 0 2160 21108 29002 0.00000 0.49000 0.51000 0 0 941908 941908 3739712 2150734 1588978 788968 746401 42567 419058 364209 54849 2628302 Escrow accounts, bond issuance costs and deposits 33340 Property held for sale 454373 487713 Interest rate swap agreement 182501 Due to affiliates 314409 496910 Part V, Line 4: Description of Intended Use of Endowment Funds: 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. 1 1 1 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. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 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 0 Assistance to children including, clothing, food, medical. dental and vision care, activities and miscellaneous personal needs. 91 67127 Cost Assistance to children including, clothing, food, medical. dental and vision care, activities and miscellaneous personal needs. X X X X X 0 1 0 0 0 0 0 1 0 Larry Gammon 15515 294779 4725 89775 1925 36575 3250 61750 470 8936 25885 491815 0 0 Elin Treanor 9819 186557 850 16150 1650 31350 385 7315 627 11908 13331 253280 0 0 Noel J Sullivan 9196 174733 0 0 825 15675 196 3716 338 6417 10555 200541 0 0 Part I, Line 4b: Larry J. Gammon, 75,000 Elin A. Treanor, 20,000 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 2009 Form W-2. Larry Gammon Elin Treanor Noel Sullivan Tina Sharby Dorothy Tuttle James A. Fahey Katherine Kittle Massachusetts Development Finance Authority 043431814 noneavail 2005-10-06 1900000 Refinance existing MAHEFA and bank debt 0 0 Massachusetts Development Finance Authority 043431814 noneavail 2005-10-06 400000 Refinance existing MAHEFA and bank debt 0 0 1900000 54180 2006 1 0 1 1 400000 11406 2006 1 0 1 1 0 1 0 0 0 0.04620 0.04620 0.09240 1 0 1 0 0 0 0.04620 0.04620 0.09240 1 0 1 1 TD Securities 10.000000000000 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 eight non profit subsidiary entities: Easter Seals New York, Inc.; Easter Seals Maine, Inc.; Easter Seals Rhode Island, Inc.; Easter Seals Connecticut, Inc.; Harbor Schools, Inc.; Special Transit Service, 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 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 eight 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. Part XI, Line 2a & 2b Financial Statements & Reporting The Organization and its Subsidiaries were included in consolidated, independent audited financial statements prepared in accordance with generally accepted accounting principles. Form 990,Part XI, Line 2c Finacial Statements and Reporting The Audit Committee of the Board of Directors of Easter Seals New Hampshire, Inc., the parent organization, recommends the audit firm used to prepare the consolidated independent audit reports; approves the audit engagement letter and audit fees and evaluates the audit firms performance; reviews internal controls, audit planning and area of risk and meets with the auditors to review audited financial statements any findings and recommendations. Schedule K Supplental Information To refinance existing MAHEFA and bank debt, property maintenance and repair and replace computer equipment. SCHEDULE J, PART II OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEE COMPENSATON Easter Seals New Hampshire, Inc. is the parent organization with oversight and responsibility for eight non profit subsidiary entities: Easter Seals New York, Inc.; Easter Seals Maine, Inc.; Easter Seals Rhode Island, Inc.; Easter Seals Connecticut, Inc.; Harbor Schools, Inc.; Special Transit Service, 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 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 eight 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. Part IV, Line 12 Checklist of Required Schedules The Organization and its Subsidiaries were included in consolidated, independent audited financial statements prepared in accordance with generally accepted accounting principles. 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) 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 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 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 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 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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 Easter Seals New Hampshire Inc O 314409