Manchester Alcoholism Rehabilitation

“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.”

“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.”

“The Fiscal Committee reviews financial related matters and recommends actions to the full Board of Directors for approval.”

“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.”

“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.”

“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.”

“Copies of the IRS Form 990 and the nonprofit status determination documents are available by appointment for public inspection at the corporate office.”

“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.”

“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).”

“Intercompany Transfer -7,176,580.”