Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $32,403

• 1e · Government grants (contributions)

  $4,157,203

• 1f · All other contributions, gifts and grants

  $39,382

• 2a · Program service revenue: Inpatient/Outpatient Revenue

  total $6,193,829 · related or exempt $6,193,829

• 3 · Investment income

  total $34,433 · excluded $34,433

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

  securities $45,229

• 7c · Gain or loss

  securities -$45,229

• 7d · Net gain or loss

  total -$45,229 · excluded -$45,229

• 8a · Fundraising events: gross income

  $25,846

• 8a · Fundraising events: contributions included on line 1c

  $32,403

• 8b · Fundraising events: direct expenses

  $25,846

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $59,843

• 9b · Gaming: direct expenses

  $5,250

• 9c · Net income from gaming

  total $54,593 · excluded $54,593

• 11a · Other revenue: Miscellaneous

  total $4 · related or exempt $4

• 11e · Other revenue, total

  $4

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $8,451 · program services $8,451

• 5 · Compensation of officers, directors and key employees

  total $457,190 · program services $337,760 · management and general $119,430

• 7 · Other salaries and wages

  total $5,527,133 · program services $5,515,645 · fundraising $11,488

• 8 · Pension plan contributions

  total $73,707 · program services $73,558 · fundraising $149

• 9 · Other employee benefits

  total $994,185 · program services $992,001 · fundraising $2,184

• 10 · Payroll taxes

  total $425,306 · program services $424,473 · fundraising $833

• 11f · Fees: investment management

  total $9,528 · fundraising $9,528

• 11g · Fees: other

  total $963,987 · program services $959,400 · management and general $75 · fundraising $4,512

• 12 · Advertising and promotion

  total $71,759 · program services $71,670 · fundraising $89

• 13 · Office expenses

  total $556,183 · program services $554,971 · management and general $276 · fundraising $936

• 16 · Occupancy

  total $453,018 · program services $452,625 · management and general $393

• 17 · Travel

  total $17,453 · program services $17,453

• 19 · Conferences, conventions and meetings

  total $114,459 · program services $114,459

• 20 · Interest

  total $146,371 · program services $146,371

• 22 · Depreciation, depletion and amortization

  total $268,096 · program services $268,096

• 23 · Insurance

  total $48,519 · program services $48,519

• 24a · Other expenses: Management Fees/Direct

  total $976,652 · management and general $976,652

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $520 · end of year $500

• 3 · Pledges and grants receivable

  beginning of year $716,000 · end of year $924,919

• 4 · Accounts receivable

  beginning of year $226,092 · end of year $323,108

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,070 · end of year $7,355

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

  $7,803,564

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

  $2,490,042

• 10c · Land, buildings and equipment, net

  beginning of year $8,214,080 · end of year $5,313,522

• 11 · Investments: publicly traded securities

  beginning of year $797,044 · end of year $763,509

• 14 · Intangible assets

  beginning of year $0 · end of year $515,540

• 15 · Other assets

  beginning of year $9,189,520 · end of year $8,607,875

• 17 · Accounts payable and accrued expenses

  beginning of year $69,089 · end of year $94,448

• 19 · Deferred revenue

  beginning of year $527,793

• 20 · Tax-exempt bond liabilities

  beginning of year $4,163,439

• 23 · Secured mortgages and notes payable

  beginning of year $1,995,428 · end of year $4,049,591

• 25 · Other liabilities

  beginning of year $2,520 · end of year $526,963

• 27 · Net assets without donor restrictions

  beginning of year $11,786,295 · end of year $11,194,460

• 28 · Net assets with donor restrictions

  beginning of year $600,762 · end of year $590,866

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 4b

Elin A. Treanor participated in a 457(f) plan during calendar year 2022, but no employer contributions were made to the plan during calendar year 2022 or the fiscal year ending August 31, 2023.

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 2022 Form W-2.

Schedule J, Part II, Column F:

In 2022, Elin Treanor has received deferred compensation reported on prior 990s in the amount of $196,620. This cumulative amount is required to be reported in its entirety again on Schedule J, in Column F and as part of the compensation reported in Column B (iii) of this Form 990. Elin Treanor's base compensation from Easter Seals New Hampshire, Inc and related entities is shown in Column B (i).

Related partnerships

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

• Champlin Place Limited Partnership

  Acquire, own, develop, construct, lease, manage, and operate apartments · NH · general or managing partner

Related corporations and trusts

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

• Champlin Place Inc

  C · Acquire, own, develop, construct, lease, manage, and operate apartments · NH