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← MANCHESTER ALCOHOLISM REHABILITATION CENTER

Form 990 for tax year 2024

Filed by MANCHESTER ALCOHOLISM REHABILITATION CENTER.

Totals

Total revenue
$1,587,207
Total expenses
$2,249,814
Contributions and grants received
$1,123,624
Grants paid
$1,681
Program service revenue
$352,521
Investment income
$127,875
Other revenue
-$16,813
Total assets, end of year
$7,699,166
Total liabilities, end of year
$4,138,245
Net assets or fund balances, end of year
$3,560,921
Program services expenses (Part IX)
$1,057,552
Management and general expenses
$1,171,621
Fundraising expenses
$20,641
Program service expenses (Part III)
$1,057,552

Program services were 47.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $1,101,705

  • 1f · All other contributions, gifts and grants

    $21,919

  • 2a · Program service revenue: Outpatient Substance U

    total $352,266 · related or exempt $352,266

  • 2b · Program service revenue: Miscellaneous Revenue

    total $255 · related or exempt $255

  • 3 · Investment income

    total $35,600 · excluded $35,600

  • 7a · Gross sales of assets other than inventory

    securities $87,275 · other assets $5,000

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $87,275 · other assets $5,000

  • 7d · Net gain or loss

    total $92,275 · excluded $92,275

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $17,156

  • 8c · Net income from fundraising events

    total -$17,156 · excluded -$17,156

  • 9a · Gaming: gross income

    $343

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $343 · excluded $343

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $1,681 · program services $1,681

  • 5 · Compensation of officers, directors and key employees

    total $16,226 · management and general $14,183 · fundraising $2,043

  • 7 · Other salaries and wages

    total $617,226 · program services $601,186 · fundraising $16,040

  • 8 · Pension plan contributions

    total $8,354 · program services $8,197 · fundraising $157

  • 9 · Other employee benefits

    total $99,111 · program services $96,020 · fundraising $3,091

  • 10 · Payroll taxes

    total $45,201 · program services $44,031 · fundraising $1,170

  • 11f · Fees: investment management

    total $10,643 · management and general $10,643

  • 11g · Fees: other

    total $204,230 · program services $204,155 · management and general $75

  • 12 · Advertising and promotion

    total -$56,669 · program services -$56,848 · fundraising $179

  • 13 · Office expenses

    total $40,263 · program services $40,259 · fundraising $4

  • 16 · Occupancy

    total $105,716 · program services $105,716

  • 19 · Conferences, conventions and meetings

    total $6,776 · program services $6,532 · management and general $244

  • 22 · Depreciation, depletion and amortization

    total $3,180 · program services $3,180

  • 23 · Insurance

    total $3,443 · program services $3,443

  • 24a · Other expenses: Management Fees/Direct

    total $1,144,433 · management and general $1,146,476 · fundraising -$2,043

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $500 · end of year $500

  • 3 · Pledges and grants receivable

    beginning of year $1,566,553 · end of year $1,570,598

  • 4 · Accounts receivable

    beginning of year $143,593 · end of year $16,919

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,752 · end of year $10,327

  • 10a · Land, buildings and equipment: cost or other basis

    $285,594

  • 10b · Land, buildings and equipment: accumulated depreciation

    $244,097

  • 10c · Land, buildings and equipment, net

    beginning of year $5,129,735 · end of year $41,497

  • 11 · Investments: publicly traded securities

    beginning of year $846,153 · end of year $895,431

  • 14 · Intangible assets

    beginning of year $398,415 · end of year $277,279

  • 15 · Other assets

    beginning of year $5,337 · end of year $4,886,615

  • 17 · Accounts payable and accrued expenses

    beginning of year $36,941 · end of year $34,714

  • 20 · Tax-exempt bond liabilities

    beginning of year $3,931,972 · end of year $3,810,416

  • 25 · Other liabilities

    beginning of year $413,667 · end of year $293,115

  • 27 · Net assets without donor restrictions

    beginning of year $3,134,592 · end of year $2,994,504

  • 28 · Net assets with donor restrictions

    beginning of year $590,866 · end of year $566,417

Mission and programs · 2024

Mission

Helping individuals and families find their way to a life free of the effects of alcohol and other drugs through comprehensive treatment and recovery services open to all.

  • The Manchester Alcoholism Rehabilitation Center, doing business as the Farnum Center, is committed to providing effective, dignified care and support for adults seeking recovery from alcohol and other drugs. We are committed to service to individuals who lack resources, underinsured, not insured and our financial assistance as well as a subsidy of $2M annually. In FY 2025, we treated 1,429 adults with substance use disorders.Farnum, with two locations in Manchester, is comprehensive alcohol and other drug addiction treatment program serving adults in New England and beyond. Our clients benefit from evidence-based practices that reflect the latest science and research in the field of substance use treatment. At the heart of all we do is our belief that individuals can, with the right assistance, achieve lasting recovery and all of its rewards. All are welcome here.Services offered are Medical Detoxification, Residential Treatment, Intensive Outpatient, Partial Hospitalization, Group and Individual Counseling.The Farnum Difference:We are CARF accreditation which is the highest level of quality care.We have on-site team of clinical & medical staff that includes Master Licensed Alcohol and Drug Counselors (MLADCs), Licensed Alcohol and Drug Counselors (LADCs), Advanced Practice Registered Nurses (APRNs), Doctors of Medicine (MDs), Psychiatric Mental Health Nurse Practitioners (PMHNPs), and 24/7 Detox Nurses.We have Individual treatment plans.We accept most insurance.We have over 35 years of experience.

    Expenses $1,057,552 · Grants $1,681 · Revenue $352,521

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Bryan Bouchard

    Chairman

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Gregory Baxter

    Vice Chairman

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Timothy Wade

    Treasurer

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Andrew MacWilliam

    Director

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Tom Sullivan

    Past Vice Chairman

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Paul E Voegelin

    Past Treasurer

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Maureen Beauregard

    President & CEO

    Total calculated
    $500,863
    From this org
    $4,541
    From related orgs
    $449,604
    Other
    $46,718
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $3,620 + $358,396 related
    Bonus
    $715 + $70,810 related
    Other
    $206 + $20,398 related
    Deferred
    $110 + $10,864 related
    Nontaxable benefits
    $356 + $35,388 related
    Filer's total
    $5,007 + $495,856 related

  • Claire H Gagnon

    Past Chief Financial Officer

    Total calculated
    $252,810
    From this org
    $2,194
    From related orgs
    $217,237
    Other
    $33,379
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $1,620 + $160,436 related
    Bonus
    $0
    Other
    $574 + $56,801 related
    Deferred
    $50 + $4,989 related
    Nontaxable benefits
    $283 + $28,057 related
    Filer's total
    $2,527 + $250,283 related

  • Jeffrey Zwillenberg

    Past Chief Administrative Officer

    Total calculated
    $166,515
    From this org
    $1,427
    From related orgs
    $141,270
    Other
    $23,818
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $1,257 + $124,440 related
    Bonus
    $170 + $16,830 related
    Other
    $0
    Deferred
    $41 + $4,020 related
    Nontaxable benefits
    $199 + $19,558 related
    Filer's total
    $1,667 + $164,848 related

  • Mary Hamilton

    Chief Financial Officer

    Total calculated
    $0
    Hours/week
    1 + 39 related

  • Tina M Sharby

    Past Chief Human Resources Officer

    Total calculated
    $248,818
    From this org
    $2,302
    From related orgs
    $227,877
    Other
    $18,639
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $1,995 + $197,464 related
    Bonus
    $207 + $20,486 related
    Other
    $100 + $9,927 related
    Deferred
    $44 + $4,360 related
    Nontaxable benefits
    $142 + $14,093 related
    Filer's total
    $2,488 + $246,330 related

  • Peter C Hastings

    Past Chief Information Officer

    Total calculated
    $249,606
    From this org
    $2,140
    From related orgs
    $211,893
    Other
    $35,573
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $1,893 + $187,427 related
    Bonus
    $196 + $19,431 related
    Other
    $51 + $5,035 related
    Deferred
    $63 + $6,237 related
    Nontaxable benefits
    $292 + $28,981 related
    Filer's total
    $2,495 + $247,111 related

  • Pamela Hawkes

    Chief Development Officer

    Total calculated
    $204,343
    From this org
    $1,954
    From related orgs
    $193,541
    Other
    $8,848
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $1,746 + $172,990 related
    Bonus
    $158 + $15,601 related
    Other
    $50 + $4,950 related
    Deferred
    $58 + $5,716 related
    Nontaxable benefits
    $31 + $3,043 related
    Filer's total
    $2,043 + $202,300 related

  • Michele Talwani

    Chief Marketing and Comms Officer

    Total calculated
    $207,758
    From this org
    $1,748
    From related orgs
    $173,075
    Other
    $32,935
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $1,577 + $156,151 related
    Bonus
    $170 + $16,830 related
    Other
    $1 + $94 related
    Deferred
    $55 + $5,492 related
    Nontaxable benefits
    $273 + $27,115 related
    Filer's total
    $2,076 + $205,682 related

  • Amy Joslin

    Sr VP Practice Management

    Total calculated
    $170,056
    From this org
    $157,734
    From related orgs
    $4,879
    Other
    $7,443
    Hours/week
    48 + 2 related

    Schedule J breakdown matched by us

    Base
    $124,080 + $3,838 related
    Bonus
    $33,654 + $1,041 related
    Other
    $0
    Deferred
    $2,829 + $87 related
    Nontaxable benefits
    $4,391 + $136 related
    Filer's total
    $164,954 + $5,102 related

  • Kelly Wood

    Sr Vice President/Controller

    Total calculated
    $190,026
    From this org
    $1,486
    From related orgs
    $147,055
    Other
    $41,485
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $1,314 + $130,023 related
    Bonus
    $171 + $16,929 related
    Other
    $1 + $103 related
    Deferred
    $47 + $4,647 related
    Nontaxable benefits
    $368 + $36,423 related
    Filer's total
    $1,901 + $188,125 related

  • Bruce Bacon

    Sr Vice President Human Resources

    Total calculated
    $153,211
    From this org
    $1,353
    From related orgs
    $133,923
    Other
    $17,935
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $1,303 + $128,946 related
    Bonus
    $50 + $4,950 related
    Other
    $0 + $27 related
    Deferred
    $41 + $4,095 related
    Nontaxable benefits
    $139 + $13,660 related
    Filer's total
    $1,533 + $151,678 related

  • Marie LeRoux-Poole

    Sr VP Property Management

    Total calculated
    $173,737
    From this org
    $2,705
    From related orgs
    $132,534
    Other
    $38,498
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $2,563 + $125,556 related
    Bonus
    $140 + $6,860 related
    Other
    $2 + $118 related
    Deferred
    $0
    Nontaxable benefits
    $771 + $37,727 related
    Filer's total
    $3,476 + $170,261 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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 4a
During 2024, Claire H. Gagnon, Past Chief Financial Officer, received a severance payment in the amount of $38,031.
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.
Form 990, 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 three (3) nonprofit subsidiary entities, each filing their own separate 990s: Easter Seals Vermont, Inc.; The Way Home, Inc.; and Manchester Alcoholism Rehabilitation Center. It should be noted 100% of the compensation for officers and key employees is paid by Easter Seals New Hampshire (a common paymaster), and the wages are allocated to the three (3) related organizations they support. 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 three (3) 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 2024 Form W-2.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • Easter Seals Vermont Inc

    501(c)(3) · Provide integrated services to individuals with varied abilities & their fam · VT

    Directly controlled by Easter Seals New Hampshire Inc

  • The Way Home Inc

    501(c)(3) · Provide services to prevent homeless · NH

    Directly controlled by Easter Seals New Hampshire Inc

  • Easter Seals New Hampshire Inc

    501(c)(3) · Provide integrated services to individuals with varied abilities & their fam · NH

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Champlin Place Inc

    C · To acquire, own, develop, construct, lease, manage, and operate apartments · NH · controlled entity

  • ESNH Veterans Inc

    C · To acquire, own, develop, construct, lease, manage, and operate apartments · NH · controlled entity

Provenance

Return type
form_990
Tax year
2024
Filed
14 July 2026
IRS schema version
2024v5.5
Source object
202641959349302164

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