2026-07-14T15:05:58-05:00 2025-08-31 010523282 Berry Dunn McNeil & Parker LLC 1000 Elm Street 4th Floor Manchester NH 03101 990 2024-09-01 272867988 Easter Seals Vermont Inc EAST 6036238863 14 North Main Street 3004 Barre VT 05641 Mary Hamilton CFO 6036238863 2026-07-14 1 1 Melissa Magoon CPA P01712842 6036697337 2026-07-14 2024 2025-03-06 01:10:19Z Maureen Beauregard 555 Auburn Street Manchester NH 03103 8307555 0 X www.easterseals.com/vt X 2010 VT To provide plans of care comprised of thoughtfully integrated services that help those with varied abilities live, learn, work, and play throughout their lifetimes. 4 4 129 7 0 0 277967 308533 7947909 7979037 0 0 0 0 8225876 8287570 33677 37823 0 0 6263385 6379767 0 0 133832 1547279 1769009 7844341 8186599 381535 100971 3538544 3445659 1545133 1351277 1993411 2094382 X To provide plans of care comprised of thoughtfully integrated services that help those with varied abilities live, learn, work, and play throughout their lifetimes. 0 0 7112914 37823 7979037 Easterseals Vermont's programs and services are family-centered and focus on creating connection, stability, and long-term well-being. We serve children, young adults, and families through the following core programs:Child & Family Support:Through Family Time Coaching, coordination, and transportation support, we help families who are currently separated due to safety concerns to spend quality, healthy time together. We also support at-risk families who are working to overcome challenges by providing care coordination and Family Safety Planning meeting facilitation. For children who are in the state's custody, we provide family finding services so children can stay connected with kin who are available for ongoing support and assistance.Youth Development:Promoting independence for teens and young adults ages 14 to 22 transitioning out of foster care to adulthood by helping youth identify and attain their goals around things like stable housing, secure employment, and post-secondary education.Post Permanency Services:Supporting families formed by adoption or guardianship with in-home adjusted parenting education, consultation to treatment and school teams, and community resource referrals.Compass:A prevention and stabilization program that serves at-risk youth ages 12 to 23 in Rutland county. Our program supports youth and families in developing well-being, education and employment, permanent connections, and stable living environments as youth transition to adulthood.Balanced & Restorative Justice:Enhancing youth-focused restorative justice in the Middlebury District. We create safe, youth-based learning environments, identify skills and resource gaps, and support youth to become productive and invested community members.Intensive Family Based Services:Supporting children and their families facing challenges that threaten their stability and safety at home and in their community through clinically guided assessments, case management, facilitating community connections, family safety planning, and therapeutic services. 7112914 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 129 1 0 0 0 0 0 0 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 X Maureen Beauregard 6036238863 555 Auburn Street Manchester NH 03103 X Bryan Bouchard Chairman 1.00 2.00 X X 0 0 0 Gregory Baxter Vice Chairman 1.00 2.00 X X 0 0 0 Timothy Wade Treasurer 1.00 2.00 X X 0 0 0 Andrew MacWilliam Director 1.00 2.00 X 0 0 0 Tom Sullivan Past Vice Chairman 1.00 2.00 X X 0 0 0 Paul E Voegelin Past Treasurer 1.00 2.00 X X 0 0 0 Maureen Beauregard President & CEO 3.00 47.00 X 27249 426896 46718 Mary Hamilton Chief Financial Officer 2.00 38.00 X 0 0 0 Claire H Gagnon Past Chief Financial Officer 3.00 47.00 X 13166 206265 33379 Jeffrey Zwillenberg Past Chief Administrative Officer 3.00 47.00 X 8562 134135 23818 Tina M Sharby Past Chief Human Resources Officer 3.00 47.00 X 13811 216368 18639 Peter C Hastings Past Chief Information Officer 3.00 47.00 X 12842 201191 35573 Catherine Kuhn Chief Operating Officer 5.00 45.00 X 21874 221171 5882 Pamela Hawkes Chief Development Officer 1.00 49.00 X 1954 193541 8848 Michele Talwani Chief Marketing and Comms Officer 3.00 47.00 X 10490 164333 32935 Kelly Wood Sr Vice President/Controller 3.00 47.00 X 8914 139627 41485 Bruce Bacon Sr Vice President Human Resources 3.00 47.00 X 8116 127160 17935 Amy Tessier Senior Director Portfolio Management 3.00 47.00 X 7642 119726 16436 Sarah Kontos VP Business & Grant Analytics 3.00 47.00 X 7609 119199 17629 142229 2269612 299277 2 0 1 0 0 10219 270214 28100 308533 Child and Family Svcs. 624100 7979037 7979037 7979037 19985 10219 19985 0 8287570 7979037 0 0 37823 37823 109565 22404 85118 2043 4928575 4821446 20593 86536 65268 63794 1474 917529 904235 13294 358830 353412 5418 73464 55639 35 17790 136921 129196 2228 5497 129411 119635 9776 398787 397006 1781 182306 179288 3018 8780 7354 1426 27328 27072 256 17015 17015 Management Fees/Direct 794967 -22405 831879 -14507 Miscellaneous Expenses 30 30 8186599 7112914 939853 133832 X 36340 34109 33561 36382 863183 895496 31190 42793 285593 239915 54370 45678 1528123 1328927 991777 1062274 3538544 3445659 750 4000 1540383 1351277 1545133 1351277 X 1976459 2082346 16952 12036 1993411 2094382 3538544 3445659 100971 0 X 0 1 X 1 1 1 X 574429 320026 338981 277967 308533 1819936 574429 320026 338981 277967 308533 1819936 1819936 1 1 2 2 1819939 38162402 1.00000 1.00000 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2021 Amount: $ 2. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12290 12290 0 273303 227625 45678 45678 Due from Affiliates 1062274 1062274 Operating Lease Liabilities 1351277 1351277 X Part X, Line 2: Easter Seals New Hampshire, Inc., Easter Seals VT and Farnum Center 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 accounting principles generally accepted in the United States of America (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 and Farnum Center 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. and ESNH Veterans Inc.'s management has determined that the entities have not taken, nor expect to take, any uncertain tax positions in any income tax return. Other The Edge 30204 10219 19985 12500 7485 30204 10219 19985 12500 7485 19985 0 1 Balanced and Restorative Justice 1 257 FMV Funds assist youth with technology equipment Child and Family Support 83 0 12413 FMV Funds assist families with activities, clothing, food, household items, medical, supplies, transportation, utilities and other personal needs Intensive Family Based Services 18 0 2852 FMV Funds assist families with activities, clothing, food, household items, medical, supplies, transportation and other personal needs Post Permanency Program 63 0 18733 FMV Funds assist families with activities, clothing, food, household items, transportation, utilities and other personal needs Youth Development 14 0 2625 FMV Funds assist youth with household items, phone minutes, rent, transportation, utilities and other personal needs. Rutland COMPASS 7 0 943 FMV Funds assist youth and families with activities, food, transportation and other personal needs 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. 1 0 0 0 0 0 0 1 0 Maureen Beauregard President & CEO 21721 340295 4292 67233 1236 19368 658 10316 2145 33599 30052 470811 0 0 Claire H Gagnon Past Chief Financial Officer 9723 152333 0 0 3443 53932 302 4737 1699 26641 15167 237643 0 0 Peter C Hastings Past Chief Information Officer 11359 177961 1178 18449 305 4781 378 5922 1757 27516 14977 234629 0 0 Catherine Kuhn Chief Operating Officer 19578 197956 1846 18665 450 4550 449 4539 81 813 22404 226523 0 0 Tina M Sharby Past Chief Human Resources Officer 11967 187492 1242 19451 602 9425 264 4140 856 13379 14931 233887 0 0 Michele Talwani Chief Marketing and Comms Officer 9464 148264 1020 15980 6 89 333 5214 1642 25746 12465 195293 0 0 Pamela Hawkes Chief Development Officer 1746 172990 158 15601 50 4950 58 5716 31 3043 2043 202300 0 0 Kelly Wood Sr Vice President/Controller 7882 123455 1026 16074 6 98 282 4412 2206 34585 11402 178624 0 0 Jeffrey Zwillenberg Past Chief Administrative Officer 7542 118155 1020 15980 0 0 244 3817 1185 18572 9991 156524 0 0 Bruce Bacon Sr Vice President Human Resources 7814 122435 300 4700 2 25 248 3888 827 12972 9191 144020 0 0 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 4a During 2024, Claire H. Gagnon, Past Chief Financial Officer, received a severance payment in the amount of $38,031. 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 2024 Form W-2. 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. Form 990, Part V, line 2a: All employees of Easter Seals Vermont,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 officers, directors, key employees, and highest compensated employees who have compensation allocated to Easter Seals Vermont, 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 Easter Seals Vermont, Inc., 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 Easter Seals Vermont, Inc. 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. 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 Conflict of Interest Policy. Should any item come before the Board that might result in a Director having or appearing to have a conflict of interest either by occupation, place of residence or other holdings, or any other interest, the Director shall make his/her personal interest known to the Board as soon as he/she recognizes a possible conflict and shall refrain from voting on matters regarding the issue, and shall observe the following process, to comply with the provisions of Vermont law, the provisions of which are incorporated herein: (a) Each Director, prior to taking a position on the Board, and all present Directors shall submit in writing to the President or the President's designee a list of all businesses or other organizations of which the Director is an officer, director, trustee, member, owner (either as sole proprietor or partner), shareholder, employee or agent, with which the Corporation has, or might reasonably in the future enter into, a relationship or a transaction in which the Director would have conflicting interests. This information shall be updated annually and shall cover the same information for members of Director's immediate families, as well. The President or designee shall become familiar with the statements of all Directors in order to guide the conduct of the business of the board should possible transactions involving Directors arise. (b) At such time as any matter comes before the Board in such a way as to give rise to consideration of a pecuniary benefit transaction involving a Director or member of the Director's family, the affected Director shall make known the potential conflict, whether disclosed by his written statement or not, and after answering any questions that might be asked him, shall withdraw from the meeting for so long as the matter shall continue under discussion. Should the matter be brought to a vote, neither the affected Director nor any other Director who has had a pecuniary benefit transaction in the same fiscal year shall vote on it. A vote to find that the transaction is in the best interest of the Corporation by 2/3rds of the board shall be required in order to enter into the transaction. Form 990, Part VI, Section B, line 15 Easter Seals Vermont, Inc. 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 for public inspection at the corporate office by appointment. Form 990, Part VII Mary Hamilton became Chief Financial Officer of Easter Seals VT and its affiliates, Easter Seals NH and Manchester Alcoholism Rehabilitation Center, subsequent to fiscal year 2025; therefore, she received no compensation from the organization during calendar year 2024. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Easter Seals Vermont, Inc. 14 North Main Street, Suite 3004 Barre, VT 05641 EIN: 27-2867988 Section 1.263(a)-3(n) Election: Easter Seals Vermont, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). 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 Manchester Alcoholism Rehabilitation Center 700 Lake Avenue Manchester NH 03103 020349962 Provide comprehensive alcohol and substance use treatment NH 501(c)(3) Line 10 Easter Seals New Hampshire Inc 0 The Way Home Inc 555 Auburn Street Manchester NH 03103 223004892 Provide services to prevent homelessnessness NH 501(c)(3) Line 7 Easter Seals New Hampshire Inc 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 1 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 0 1 0 0