Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $15,039

• 1e · Government grants (contributions)

  $225,024

• 1f · All other contributions, gifts and grants

  $37,904

• 2a · Program service revenue: Child and Family Svcs.

  total $7,947,759 · related or exempt $7,947,759

• 2b · Program service revenue: Miscellaneous

  total $150 · related or exempt $150

• 8a · Fundraising events: gross income

  $7,924

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

  $15,039

• 8b · Fundraising events: direct expenses

  $7,924

• 8c · Net income from fundraising events

  total $0

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $33,677 · program services $33,677

• 5 · Compensation of officers, directors and key employees

  total $106,140 · program services $19,161 · management and general $82,978 · fundraising $4,001

• 7 · Other salaries and wages

  total $4,804,812 · program services $4,699,964 · management and general $27,702 · fundraising $77,146

• 8 · Pension plan contributions

  total $83,842 · program services $82,221 · fundraising $1,621

• 9 · Other employee benefits

  total $923,189 · program services $910,110 · fundraising $13,079

• 10 · Payroll taxes

  total $345,402 · program services $340,460 · fundraising $4,942

• 11g · Fees: other

  total $71,117 · program services $54,929 · fundraising $16,188

• 12 · Advertising and promotion

  total $80,895 · program services $78,408 · fundraising $2,487

• 13 · Office expenses

  total $166,541 · program services $148,630 · management and general $101 · fundraising $17,810

• 16 · Occupancy

  total $379,144 · program services $377,043 · fundraising $2,101

• 17 · Travel

  total $170,232 · program services $168,556 · management and general $17 · fundraising $1,659

• 19 · Conferences, conventions and meetings

  total $13,202 · program services $12,156 · fundraising $1,046

• 22 · Depreciation, depletion and amortization

  total $33,732 · program services $33,348 · fundraising $384

• 23 · Insurance

  total $13,215 · program services $13,215

• 24a · Other expenses: Management Fees/Direct

  total $619,201 · program services -$19,161 · management and general $651,257 · fundraising -$12,895

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $18,945 · end of year $36,340

• 3 · Pledges and grants receivable

  beginning of year $234,128 · end of year $33,561

• 4 · Accounts receivable

  beginning of year $651,571 · end of year $863,183

• 9 · Prepaid expenses and deferred charges

  beginning of year $23,176 · end of year $31,190

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

  $286,045

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

  $231,675

• 10c · Land, buildings and equipment, net

  beginning of year $77,087 · end of year $54,370

• 14 · Intangible assets

  beginning of year $581,839 · end of year $1,528,123

• 15 · Other assets

  beginning of year $791,071 · end of year $991,777

• 17 · Accounts payable and accrued expenses

  beginning of year $812 · end of year $750

• 19 · Deferred revenue

  beginning of year $1,521 · end of year $4,000

• 25 · Other liabilities

  beginning of year $587,725 · end of year $1,540,383

• 27 · Net assets without donor restrictions

  beginning of year $1,784,632 · end of year $1,976,459

• 28 · Net assets with donor restrictions

  beginning of year $3,127 · end of year $16,952

The filer's explanations (Part III)

Part I, Line 3

The CEO of Easter Seals Vermont 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 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.

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 2023 Form W-2.

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

• Elms Farm Housing 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 · controlled entity

• ESNH Veterans Inc

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