Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 5,366,789 | 4,561,361 | 3,334,438 | 7,582,302 | 5,571,695 | 26,416,585 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 5,366,789 | 4,561,361 | 3,334,438 | 7,582,302 | 5,571,695 | 26,416,585 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 403,313 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 26,013,272 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,366,789 | 4,561,361 | 3,334,438 | 7,582,302 | 5,571,695 | 26,416,585 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 586,959 | 621,250 | 598,144 | 637,140 | 845,923 | 3,289,416 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 391,082 | 616,166 | 1,056,671 | 538,083 | 391,445 | 2,993,447 |
| 11 | Total support. Add lines 7 through 10 | 32,699,448 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Miscellaneous - 2017 Amount: $ 391,082. 2018 Amount: $ 616,166. 2019 Amount: $ 1,056,671. 2020 Amount: $ 538,083. 2021 Amount: $ 391,445. |
| Form 990, Schedule A, Part II, Line 10: | The income on Line 10 includes administrative expenses which are recovered at cost. |
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Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Continuation of Line 1: | And, we remain steadfast in our goal of providing services to people of all ages with disabilities or special needs. |
| Continuation of Form 990, Part III, Line 4a: | Services we offer include: Adult Day Services A compassionate and stimulating homelike setting where individuals gather for social engagement, physical exercise, planned activities, and health services during the day. Programming is based on participant interests and modified to include all abilities. Memory care included in Manchester. Locations in Manchester and Rochester. In-Home Care & Health Services In-home care for older adults and adults with disabilities. We assist with daily activities in the home, such as nursing, personal hygiene, meal preparation, and light housekeeping. Resources and Caregiver Support Caregiver respite, support, and coaching are integral to our senior services programs. ServiceLink is the NH Department of Health and Human Services Aging and Disability Resource Center (ADRC) network. Through a partnership with Easterseals, the network helps people research options for long-term services and supports and understand and access Medicare and Medicaid. We support some of our most vulnerable older adults in accessing safe housing, food, and other necessities. Supportive Housing: Our Supportive Housing program provides rapid access to stable housing and comprehensive services for individuals and families who are homeless or housing insecure. Transportation Services: Our Transportation Services provide accessible transportation and passenger on-and-off assistance for older adults and individuals with disabilities, allowing them to gain greater independence and stay involved in their communities. Easterseals NH began offering specialized transportation in 1983 in response to a lack of services for older adults and people with disabilities. The Transportation Services program provides transportation to attend medical appointments, pick up prescriptions, buy food, and access school and adult day programs, among other critical needs. Services we offer include: Development of specialized transportation services for human service agencies, health care facilities, government, and other entities seeking access for their clients Professionally trained drivers and passenger monitors (when needed) and lift-equipped vans and buses to accommodate wheelchairs Veterans Count: Our Veterans Count program provides a safety net of critical case management and emergency financial assistance to meet the unexpected crises of service members, veterans, and their families. Our commitment is to give each veteran and service member the dignity he or she deserves. Our program works in conjunction with existing military, Veterans Affairs, and community programs, and is an important part of the full range of service member/family support services. Services we offer support and resources around are counseling and emotional support, military sexual trauma, substance use disorders, crisis intervention, housing stabilization, employment, legal concerns, parenting, child care, aging and senior needs, respite care, disability services, transportation, budgeting and financial management, and emergency financial assistance Workforce Development: Our Workforce Development partners with employers, schools, and other nonprofit and government agencies to assist teens and young adults in achieving goals of education, training, volunteering, and meaningful employment. Services we offer include: All Youth Count (AYC) We help you map a direct route from foster care to independence and self-sufficiency on your terms. We partner with the New Hampshire Division of Children, Youth and Families (DCYF), service providers, and employers to serve youth of all ages who are in or exiting the foster care system. We support you with resources, referrals, mentoring, and connections to AYC partners. We take our lead from you. We develop a plan based on your skills, interests, abilities, and dreams. Then we help you follow through. With AYC on your side, you can achieve your goals to Find employment and create a plan to get the career you want with 1:1 support Transition to your own apartment with assistance from AYC Apply for college, vocational education, or other training Participate in and contribute to your community Youth Transitional Services (YTS) We help high school students with disabilities prepare for adult living. We work with educators, families, community organizations, and businesses to support youth in developing daily living skills, preparing for life after school, and accessing their local community. Areas of Focus & Sample Activities include: EMPLOYMENT employer visits, informational interviews, volunteering, work-based learning, customized employment, and work-site instruction and assessment SOCIAL HEALTH AND WELLNESS coaching on social and interpersonal skills, community engagement, enrichment activities, and healthy pursuits CONTINUING EDUCATION educational support, learning opportunities, emphasis on functional academics ADULT DAILY LIVING experiences, activities, and services that build skills to help youth live more independently |
| Form 990, Part VI, Section A, line 7b | The Fiscal Committee reviews financial related matters and recommends actions to the full Board of Directors for approval. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an outside independent accounting firm and presented to the Audit Committee of the Board for review before filing with the IRS. The Audit Committee reviews financial related matters and recommends actions to the full Board of Directors for approval. A copy of 990 is provided to the full Board of Directors Board before the 990 is filed. |
| Form 990, Part VI, Section B, line 12c | It shall be against the policy of Easter Seals New Hampshire, Inc. to have conflicts of interest with its directors, officers, staff or members of their immediate families. In the event of a pecuniary benefit transaction as defined by NH Law in RSA 7:19-a, it shall be the policy of Easter Seals New Hampshire, Inc. to follow the statute. Included but not limited to the following, the procedure shall be that each director shall complete a questionnaire on the related entities and persons and business activities of the director and members of the director's immediate family as defined by statute and such questionnaire shall be on file at the office of the Corporation. In the event the Corporation or any director becomes aware of any potential pecuniary benefit transaction as defined by law, the Corporation shall follow the procedures prescribed by law and give notice of the transaction to the full Board with notice of its next meeting. At the meeting, the Board shall vote on whether the pecuniary benefit transaction is in the best interest of the corporation, after full explanation thereof and without the director being present and without any director who has had a pecuniary benefit transaction within the fiscal year being present. If two thirds (2/3rds) of the entire Board shall vote that the pecuniary benefit transaction is in the best interest of the Corporation, the transaction shall be allowed. Notice of any such pecuniary benefit transaction the value of which is $5,000 or more shall be published according to statute. Notice of all pecuniary benefit transactions shall be given to the Director of Charitable Trusts of the State of New Hampshire annually with the reporting by the Corporation and individually for those transactions exceeding $5,000. |
| Form 990, Part VI, Section B, line 15 | Easter Seals New Hampshire, Inc. is the parent organization with oversight and responsibility for four (4) nonprofit subsidiary entities: Easter Seals Maine, Inc.; Easter Seals Vermont, Inc.; The Way Home, Inc.; and Manchester Alcoholism Rehabilitation Center. Easter Seals New Hampshire, Inc. has an Executive Compensation Committee that is made up of the former Chair 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 Chief Human Resources Officer 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. Contemporaneous substantiation of the deliberation and decision is recorded. |
| Form 990, Part VI, Section C, line 19 | Copies of the IRS Form 990 and the nonprofit status determination documents are available for public inspection at the corporate office by appointment. |
| Form 990, Part IX, line 11g | Professional Fees: Program service expenses 7,308,448. Management and general expenses 1,493,036. Fundraising expenses 314,611. Total expenses 9,116,095. |
| Form 990, Part X, Line 10: Land, Buildings, and Equipment | Section 1.263(a)-3(n) Election: Easter Seals New Hampshire, Inc. 555 Auburn Street Manchester, NH 03103 EIN: 02-0272825 Section 1.263(a)-3(n) Election: Easter Seals New Hampshire, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). |
| Form 990, Part XI, line 9: | Change in Fair Value of Interest Rate Swap 1,243,067. Unrealized Gain/(Loss) on Beneficial Interest in Trust Held by Others 11,278. Deconsolidation/Dissolution of affiliate -3,934,851. |
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