2025-07-15T12:15:16-05:00 2024-08-31 010523282 Berry Dunn McNeil & Parker LLC 1000 Elm Street 4th Floor Manchester NH 03101 990 2023-09-01 020349962 Manchester Alcoholism Rehabilitation Center MANC 6036223020 140 Queen City Avenue Manchester NH 03103 Maureen Beauregard President & CEO 6036223020 2025-07-14 1 1 Melissa Magoon CPA P01712842 6036697337 2025-07-14 2023 2025-03-06 01:10:19Z Farnum Center Maureen Beauregard 555 Auburn Street Manchester NH 03103 9728409 0 X www.farnumcenter.org X 1974 NH 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. 4 4 154 6 0 0 4228988 3772617 6193829 5818057 -10796 47467 54597 81893 10466618 9720034 8451 10188 0 0 7477521 7445133 0 0 19813 3626025 3225902 11111997 10681223 -645379 -961189 16456328 8108038 4671002 4382580 11785326 3725458 X 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. 0 0 9629386 10188 5818057 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 $1.6M annually. In FY 2024, we treated 1,886 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. 9629386 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 154 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 4 4 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Jeffrey Zwillenberg 6037824551 555 Auburn Street Manchester NH 03103 Bryan Bouchard Chairman 1.00 2.00 X X 0 0 0 Tom Sullivan Vice Chairman 1.00 2.00 X X 0 0 0 Paul Voegelin Treasurer 1.00 2.00 X X 0 0 0 Andrew MacWilliam Past Chairman/Director 1.00 2.00 X X 0 0 0 Mary Flowers Past Secretary 1.00 2.00 X X 0 0 0 Maureen Beauregard President & CEO 4.00 46.00 X 34557 397408 43936 Claire Gagnon Chief Financial Officer 4.00 46.00 X 18030 207341 32455 Tina Sharby Chief Human Resources Officer 4.00 46.00 X 17873 205540 19017 Peter C Hastings Chief Information Officer 4.00 46.00 X 16606 190974 33828 Pamela Hawkes Chief Development Officer 3.00 47.00 X 9603 182449 8038 Christopher Miller Sr President Property Management & Housing Develop 3.00 47.00 X 9106 161426 18173 Lisabritt L Solsky Stevens Chief Government Relations and Compliance Officer 4.00 46.00 X 12769 146843 5674 Kettly Barthelus RN, Substance Use Treatment Services 68.00 0.00 X 144335 0 7313 Kelly Wood Sr Vice President/Controller 4.00 46.00 X 10992 126409 38524 Courtney Acone RN, Substance Use Treatment Services 72.00 0.00 X 135155 0 25466 Jay A Hoyt Director Software Solutions 4.00 46.00 X 10391 119502 4499 Amy Joslin Sr Vice President Practice Management 1.00 49.00 X 2897 125867 4072 422314 1863759 240995 6 0 1 0 0 2000 3678396 92221 3772617 Inpatient/Outpatient R 621990 5816521 5816521 Miscellaneous Revenue 900099 1536 1536 5818057 37512 37512 9955 0 9955 9955 9955 0 2000 4625 -4625 -4625 90268 3750 86518 86518 9720034 5818057 0 129360 10188 10188 130721 10076 110639 10006 5792548 5781953 10595 62001 61860 141 1039458 1037330 2128 420405 419638 767 9830 9830 932465 932140 325 72527 72430 97 526718 526651 62 5 339444 339444 17513 17506 7 16304 16304 142642 142642 227735 227735 33489 33489 Management Fees/Direct 907235 920991 -13756 10681223 9629386 1032024 19813 X 500 500 924919 1566553 323108 143593 7355 17752 7824112 2694377 5313522 5129735 763509 846153 515540 398415 8607875 5337 16456328 8108038 94448 36941 3931972 4049591 0 526963 413667 4671002 4382580 X 11194460 3134592 590866 590866 11785326 3725458 16456328 8108038 X -961189 77901 -7176580 X 0 1 X 1 1 1 X 135111 3628854 2717674 4228988 3772617 14483244 14118666 9455842 10061744 6193829 5818057 45648138 14253777 13084696 12779418 10422817 9590674 60131382 13600 6000 1000 20600 0 13600 6000 1000 20600 60110782 34199 26794 32880 34433 37512 165818 34199 26794 32880 34433 37512 165818 61344 54593 86518 202455 390 4 394 14287976 13111490 12874032 10511847 9714704 60500049 0.99360 0.99530 0.00270 0.00250 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2021 Amount: $ 390. 2022 Amount: $ 4. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 590866 590866 590866 590866 590866 590866 590866 41059 41059 590866 590866 79790 79790 590866 0.00000 1.00000 0.00000 0 0 6720415 1784310 4936105 16403 16403 0 879621 788576 91045 207673 105088 102585 5129735 Deferred Compensation 5337 Operating Lease Liabilities 408330 413667 X Part V, Line 4: In accordance with our investment spending policy, we will use the proceeds earned on our endowment funds to maximize the extent to which we are able to fulfill our mission of providing free and reduced-price services to individuals and families who need services but cannot afford or otherwise access them. Part X, Line 2: Easter Seals New Hampshire, Inc., Easter Seals VT, Farnum Center, and The Way Home, Inc. are exempt from both federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code, with the exception of certain federal taxes applicable to not-for-profit entities. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position historically taken on various tax exposure items including unrelated business income or tax status. In accordance with U.S. GAAP, assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Management has evaluated tax positions taken by Easter Seals New Hampshire, Inc., Easter Seals VT, Farnum Center, and The Way Home, Inc. on their respective filed tax returns and concluded that the organizations have maintained their tax-exempt status, do not have any significant unrelated business income, and have taken no uncertain tax positions that require adjustment to or disclosure in the accompanying consolidated financial statements. Champlin Place, Inc.'s management has determined that Champlin Place, Inc. has not taken, nor expects to take, any uncertain tax positions in any income tax return. ESNH Veterans, Inc.'s management has determined that ESNH Veterans, Inc. has not taken, nor expects to take, any uncertain tax positions in any income tax return. 90268 3750 0 90268 3750 3750 86518 NH 1 0 1 0 1.00000 Claire Gagnon CFO 555 Auburn St Manchester NH 03103 1 90268 1051548 Granite State Poker Alliance LLC (New Hampshire Group LLC) 1279 S Willow Street Manchester NH 03103 NA 0 Not applicable 0 1 Direct Assistance to Medical Detoxification 143 3253 FMV Medical/Dental/Prescriptions, Supplies, Transportation and Other Personal Needs Direct Assistance to Outpatient Clients 1 6 FMV Transportation Direct Assistance to Residential Clients 845 6073 FMV Clothing, Food/Drink, Medical/Dental/Prescriptions, Supplies, Transportation and Other Personal Needs Direct Assistance to Respite Clients 275 856 FMV Medical/Dental/Prescriptions, Transportation and Supplies Part I, Line 2: Easter Seals assistance to individuals is intended to be a "hand up not a "hand out and is used as part of a comprehensive plan for achieving self-sufficiency and well-being. Assistance provided to individuals is monitored by the Organization by the following methods: 1. The individual is required to provide a receipt or some other sort of appropriate documentation which is then reviewed and approved by the Organization; and 2. Amounts are paid directly to the service provider and/or vendor to ensure funds are expended appropriately. 0 0 0 0 0 0 0 1 0 Maureen Beauregard President & CEO 27457 315755 5440 62560 1660 19093 810 9319 2705 31102 38072 437829 0 0 Claire Gagnon Chief Financial Officer 15616 179576 1600 18400 814 9365 533 6128 2063 23731 20626 237200 0 0 Tina Sharby Chief Human Resources Officer 15497 178206 1572 18083 804 9251 464 5333 1058 12162 19395 223035 0 0 Peter C Hastings Chief Information Officer 14665 168643 1524 17531 417 4800 508 5839 2199 25282 19313 222095 0 0 Pamela Hawkes Chief Development Officer 8503 161549 850 16150 250 4750 283 5374 120 2261 10006 190084 0 0 Christopher Miller Sr President Property Management & H 8156 144588 413 7320 537 9518 232 4107 738 13096 10076 178629 0 0 Kelly Wood Sr Vice President/Controller 10175 117009 800 9200 17 200 349 4012 2733 31430 14074 161851 0 0 Lisabritt L Solsky Stevens Chief Government Relations and Compl 9024 103777 0 0 3745 43066 206 3160 141 2167 13116 152170 0 0 Courtney Acone RN, Substance Use Treatment Services 133558 0 1434 0 163 0 2738 0 22728 0 160621 0 0 0 Kettly Barthelus RN, Substance Use Treatment Services 142626 0 1709 0 0 0 3426 0 3887 0 151648 0 0 0 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 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 2023 Form W-2. A New Hampshire Health and Education 020279866 2016-12-20 9175000 Aquisitions, construction, renovation, installation, equipping & refinance 0 0 0 A 3987462 9175000 135637 8635345 404018 2019 0 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 Schedule K, Part II, Proceeds, A: 11) Other Spent Proceeds were used to pay down the principal debt Schedule K, Part IV, Line 7 and Part V: Manchester Alcoholism Rehabilitation Center carefully and consistently monitors its bond for potential violations of federal tax requirements, including the requirements of Section 148, and procedures are in place to ensure that violations, should they occur, are timely identified and corrected. Form 990, Part V, Line 2a: All employees of Manchester Alcoholism Rehabilitation Center, Inc., including officers, key employees, and highest compensated employees listed in Part VII-A, line 1; Schedule J, Part II; and Part IX, line 5 receive a single Form W-2 from Easter Seals New Hampshire, Inc, a related organization that acts as the common paymaster. The number of employees who have compensation allocated to Manchester Alcoholism Rehabilitation Center, Inc. is reported on Part V, Line 2a. Form 990, Part VI, Section A, line 6 Easter Seals New Hampshire, Inc., a New Hampshire voluntary corporation, is the sole member of the Manchester Alcoholism Rehabilitation Center, acting through its governing processes. Form 990, Part VI, Section A, line 7a Easter Seals New Hampshire, Inc., a New Hampshire voluntary corporation, is the sole member of the Manchester Alcoholism Rehabilitation Center. The member shall select the Board of Directors of this Corporation and shall have the power to remove any director or officer of this Corporation, with or without cause. 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 Manchester Alcoholic Rehabilitation Center 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 Manchester Alcoholic Rehabilitation Center 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 Manchester Alcoholism Rehabilitation Center does not compensate its officers or top management officials. They are paid by a related organization, Easter Seals New Hampshire, Inc., the parent organization with oversight and responsibility for three (3) nonprofit subsidiary entities: 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 Compensation and Benefits Analyst and submitted to the Committee. The Committee meets independently to review the performance of the President, meets with the President to obtain their 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 by appointment for public inspection at the corporate office. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Manchester Alcoholism Rehabilitation Center 140 Queen City Avenue Manchester, NH 03103 EIN: 02-0349962 Section 1.263(a)-3(n) Election: Manchester Alcoholism Rehabilitation Center is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, line 9: Intercompany Transfer -7,176,580. Easter Seals Vermont Inc 14 North Main Street Suite 3004 Barre VT 05641 272867988 Integrated services to individuals with varied abilities & their families VT 501(c)(3) Line 7 Easter Seals New Hampshire Inc 0 The Way Home Inc 555 Auburn Street Manchester NH 03103 223004892 Provide services to prevent homeless NH 501(c)(3) Line 7 Easter Seals New Hampshire Inc 0 Easter Seals New Hampshire Inc 555 Auburn Street Manchester NH 03103 020272825 Integrated services to individuals with varied abilities & their families NH 501(c)(3) Line 7 N/A 0 Champlin Place Limited Partnership 555 Auburn Street Manchester NH 03103 874195492 Acquire, own, develop, construct, lease, manage, and operate apartments NH N/A 0 1 Elms Farm Housing Limited Partnership 555 Auburn Street Manchester NH 03103 933477194 Acquire, own, develop, construct, lease, manage, and operate apartments NH N/A 0 0 Champlin Place Inc 555 Auburn Street Manchester NH 03103 874219460 Acquire, own, develop, construct, lease, manage, and operate apartments NH N/A C 1 ESNH Veterans Inc 555 Auburn Street Manchester NH 03103 933457566 Acquire, own, develop, construct, lease, manage, and operate apartments NH N/A C 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0