2024-05-10T12:16:08-05:00 2023-06-30 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2022-07-01 020373020 Harbor Homes II Inc HARB 6038823616 77 Northeastern Boulevard Nashua NH 03062 Henry Och President & CEO 6038823616 2024-04-26 1 Henry Och 999009999 0 Connor Smart P02285543 2078792100 2024-04-26 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z Henry Och 77 Northeastern Boulevard Nashua NH 03062 220881 0 X www.harborcarenh.org X 1983 NH Residential and support services for persons challenged by mental illness and homelessness. 13 13 0 25 0 0 0 0 0 195373 0 164 0 19094 0 214631 0 0 0 0 0 0 0 0 0 0 212557 0 212557 0 2074 285426 260956 502728 476184 -217302 -215228 To create and provide quality residential and supportive services for persons (and their families) challenged by mental illness and homelessness. 0 0 197534 0 195373 During the period covered by this tax return, the Organization continued to provide permanent housing and supportive services for individuals challenged with severe mental health disorders and/or other medical disabilities. The facility operates under Section 202 of the National Housing Act. 197534 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NH X Ana Pancine CFO 6038823616 77 Northeastern Boulevard Nashua NH 03062 Thomas Arnold III Board Member 0.25 2.00 X 0 0 0 Vijay Bhatt Board Member 0.25 2.00 X 0 0 0 Vincent Chamberlain Board Member (start 2/2023) 0.25 2.00 X 0 0 0 Rosemarie Dykeman Board Member 0.25 2.00 X 0 0 0 Sekondi Foster Board Member 0.25 2.00 X 0 0 0 Alison C Madden MD Board Member 0.25 2.00 X 0 0 0 Lanna Martin Board Member 0.25 2.00 X 0 0 0 Dan Sallet Board Chair 0.25 2.00 X X 0 0 0 Rick Plante Vice Chair 0.25 2.00 X X 0 0 0 Jared Freilich Treasurer 0.25 2.00 X X 0 0 0 Ed McDonough Asst. Treasurer 0.25 2.00 X X 0 0 0 Joel Jaffe Secretary 0.25 2.00 X X 0 0 0 Laurie Goguen Asst. Secretary 0.25 2.00 X X 0 0 0 Peter Kelleher President & CEO (end 10/2022) 0.25 39.75 X 0 350970 34771 Henry Och COO (end 10/22); CEO (eff 10/22) 0.25 39.75 X 0 258607 19733 Ana Pancine CFO 0.25 39.75 X 0 207094 41306 0 816671 95810 0 0 1 0 0 Rent/Housing Services 531110 195373 195373 195373 164 164 25344 6250 19094 19094 214631 195373 0 19258 X 10452 10452 5691 5601 90 57932 55124 2808 4532 2859 1673 1157 1157 46017 46017 19670 19670 23834 23834 4969 4969 Facility repairs/maint. 38303 38303 212557 197534 15023 0 14978 4094 3927 2661 905600 682566 240978 223034 25543 31167 285426 260956 10016 4465 235779 192470 256933 279249 502728 476184 X -217302 -215228 -217302 -215228 285426 260956 2074 0 X X 0 1 X 1 1 1 X 170235 171972 173590 180530 195373 891700 170235 171972 173590 180530 195373 891700 0 770 770 770 770 890930 10 12 11 9 164 206 10 12 11 9 164 206 19094 19094 15 15 170245 171999 173601 180539 214631 911015 0.97800 0.99990 0.00020 0.00010 X Schedule A, Part III, Line 12, Explanation of Other Income: Miscellaneous - 2019 Amount: $ 15. 113000 113000 792600 682566 110034 223034 Tenant deposits and reserves 31167 31167 Due to affiliates 273090 Tenant deposits 6159 279249 X Part X, Line 2: Harbor Homes II, Inc. is a member of Harbor Care (the Organization"). The Organization consists of not-for-profit entities, with the exception of HH Plymouth, as described in Section 501(c)(3) of the Internal Revenue Code (the Code), and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. The Organization believes that it has appropriate support for the income tax positions taken and to be taken, and that its accruals for tax liabilities are adequate for all open tax years based on an assessment of many factors including experience and interpretations of tax laws applied to the facts of each matter. Management evaluated the Organization's tax positions and concluded the Organization has maintained its tax-exempt status, does not have any significant unrelated business income, has taken no significant uncertain tax positions that require disclosure in the accompanying consolidated financial statements and has no material liability for unrecognized tax benefits. 25344 6000 250 0 0.00000 25344 6000 250 6250 19094 NH 1 0 1 0 0.00000 1.00000 The River Casino & Sports Bar 53 High Street Nashua NH 03060 1 25344 6000 The River Casino & Sports Bar 53 High Street Nashua NH 03060 The River Casino & Sports Bar 6000 Refer to supplemental information on this Schedule G, Part IV. X 0 Form 990, Schedule G, Part III, Gaming Dislcosures: The Organization engaged New Hampshire Charitable Gaming LLC, doing business as the River Casino & Sports Bar, to provide gaming and casino services on behalf of the Organization and as a third party, independent contractor. As part of this relationship and transaction, the Organization registered for and secured the appropriate licenses to conduct gaming activities with the New Hampshire Lottery Commission. River Casino & Sports Bar was contracted by the Organization to host, operate, and run gaming and casino events on behalf of the Organization during the fiscal year. The Organization paid River Casino & Sports Bar a fee to make use of their facilities, equipment, and staffing resources, but was otherwise not involved with the maintenance or running of the games; River Casino & Sports Bar collected all gaming revenues, kept the books and records for the charitable gaming days, and remitted the portion due to the Organization in accordance with NH Lottery regulations regarding charitable gaming activities. In accordance with NH RSA 287-D, River Casino & Sports Bar was required to retain no more than 35% of the gross revenues from the games of chance, less any fees. In reality, River Casino & Sports Bar retained only $6,000 of the gaming gross revenues, or approximately 24% of total revenues. All gaming revenues retained by the Organization after paying fees to River Casino & Sports Bar were used in furtherance of the Organization's exempt activities. 0 1 0 0 0 0 0 0 0 Peter Kelleher President & CEO (end 10/2022) 0 280470 0 0 0 70500 0 10305 0 24466 0 385741 0 0 Henry Och COO (end 10/22); CEO (eff 10/22) 0 248607 0 10000 0 0 0 10633 0 9100 0 278340 0 0 Ana Pancine CFO 0 173863 0 26500 0 6731 0 10805 0 30501 0 248400 0 0 Part I, Line 3 The Organization's process for determining the compensation of officers and key employees is ultimately decided by Harbor Homes, Inc., a related organization. The President and CEO is employed by contract, which is reviewed before it expires. The Board of Directors engages legal counsel and other qualified experts for assistance in reviewing the CEO employment contract and any compensation and/or benefit agreements. The base for CEO's compensation is compared with other nonprofit CEOs, reviewed by legal counsel, and approved by the Board of Directors prior to agreement to ensure reasonableness. The President and CEO is responsible for determining and reviewing the compensation of employees and officers that report directly back to the CEO. In cases where the CEO and any directly reporting employees also involves an individual who shares some conflict of interest with the CEO, the CEO will follow the procedures outlined above for determining the President and CEO's own compensation agreement. Part I, Line 4b The Organization participates in the consolidated Harbor Care supplemental non-qualified retirement plans and deferred compensation agreements that are provided to certain executives and highly compensated employees. The amounts ultimately due to employees under the plans are to be paid upon the employees attaining certain criteria, including age. Harbor Homes, Inc. maintains a 457(f) ineligible deferred compensation plan for Peter Kelleher, the Organization's President & CEO. Under the terms of the plan, Mr. Kelleher's balance in the plan became vested by June 30, 2022, and he became entitled to receive amounts vested within 30 days of that date. Mr. Kelleher's term of service with the Organization concluded by October 2022. Subsequent to the end of his term of service and after the calendar year ending December 2022, Mr. Kelleher took final distributions of $55,741, which include earnings, from his 457(f) Plan and liquidated his account. Accordingly, such distributions are not reported on this Form 990 for the period ending June 30, 2023, as this Form 990 reports compensation relative to the calendar year ending 2022; Mr. Kelleher did not recognize in his income any distributions from the plan for the period ending December 2022. No other individuals named on this Form 990, Part VII, participated in a 457(f) plan or other supplemental non-qualified retirement plan as defined in the IRS Instructions for Form 990, Schedule J. Form 990, Part VI, Section B, line 11b Based on policy: The Form 990 is prepared by independent accountants yearly and is reviewed by the Chief Financial Officer and Controller. The Chief Financial Officer will then forward the document to the Chief Operational Officer and the Chief Executive Officer. After it has been successfully reviewed by these officers, the Form 990 is submitted to the members of the Board Finance Committee for their review and approval prior to filing. Form 990, Part VI, Section B, line 12c The conflict of interest policy is reviewed yearly by the Board of Directors. Any changes required to the conflict of interest policy are reviewed by attorneys prior to their formal adoption. All members of the Board of Directors are required to sign the conflict of interest policy yearly, and new employees of the Organization must review and sign the policy at the time they are hired. Form 990, Part VI, Section B, line 15 The Organization's process for determining the compensation of officers and key employees is ultimately decided by Harbor Homes, Inc., a related organization which shares an identical Board of Directors. The President and CEO is employed by contract, which is reviewed before it expires. The Board of Directors engages legal counsel and other qualified experts for assistance in reviewing the CEO employment contract and any compensation and/or benefit agreements. The base for CEO's compensation is compared with other nonprofit CEOs, reviewed by legal counsel, and approved by the Board of Directors prior to agreement to ensure reasonableness. The President and CEO is responsible for determining and reviewing the compensation of employees and officers that report directly back to the CEO. In cases where the CEO and any directly reporting employees also involves an individual who shares some conflict of interest with the CEO, the CEO will follow the procedures outlined above for determining the President and CEO's own compensation agreement. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy, and financial statements available upon request. Audited Financial Statements are also posted on the Organization's website: www.harborcarenh.org Form 990, Part IX, line 11g Contracted Services: Program service expenses 55,124. Management and general expenses 2,808. Fundraising expenses 0. Total expenses 57,932. Form 990, Part XII, Line 2c: The finance committee assumes responsibility for oversight of the audit. The auditor is selected by the audit committee. Greater Nashua Council on Alcoholism Inc 615 Amherst Street Nashua NH 03063 222558859 Non-Emergency substance abuse support services NH 501(c)(3) Line 7 N/A 0 Harbor Homes Inc 77 Northeastern Boulevard Nashua NH 03062 020351932 Residential and support services to the mentally ill and homeless NH 501(c)(3) Line 7 N/A 0 Harbor Homes III Inc 77 Northeastern Boulevard Nashua NH 03062 222537203 Residential and support services to the mentally ill and homeless NH 501(c)(3) Line 10 N/A 0 Healthy At Home Inc 77 Northeastern Boulevard Nashua NH 03062 043364080 Home health care and/or support services to people with an illness or injury NH 501(c)(3) Line 10 N/A 0 HH Ownership Inc 77 Northeastern Boulevard Nashua NH 03062 510468932 Residential and support services to the mentally ill and homeless NH 501(c)(3) Line 10 N/A 0 SARC Housing Needs Board Inc 77 Northeastern Boulevard Nashua NH 03062 020358706 Housing for individuals with developmental or behavioral issues NH 501(c)(3) Line 10 N/A 0 Southern New Hampshire HIVAIDS Task Force 77 Northeastern Boulevard Nashua NH 03062 020447280 Support services to people living with HIV/AIDS In Southern NH NH 501(c)(3) Line 7 N/A 0 Welcoming Light Inc 77 Northeastern Boulevard Nashua NH 03062 020481648 Residential and support services to the elderly and disabled NH 501(c)(3) Line 10 N/A 0 Harbor Homes Plymouth LLC 77 Northeastern Boulevard Nashua NH 03062 830625964 Residential housing to homeless veterans NH N/A C 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0