2016-01-14T14:20:00-06:00 2015-08-31 043077056 MOODY FAMIGLIETTI & ANDRONICO LLP 1 HIGHWOOD DRIVE TEWKSBURY MA 01876 990 2014-09-01 042103867 EASTER SEALS MASSACHUSETTS INC EAST 5087516304 484 MAIN STREET WORCESTER MA 01608 CHERYL LAZZARO VP FINANCE AND ADMINISTRATION 5087516304 2016-01-14 1 JOYCE RIPIANZI CPA P00548581 9785575300 2014 2016-04-25 22:37:26Z KIRK N JOSLIN 484 MAIN STREET WORCESTER MA 01608 13568212 0 X EASTERSEALSMA.ORG X 1944 MA THE MISSION OF THE EASTER SEALS MASSACHUSETTS, INC. (ESMA) IS TO ENSURE THAT CHILDREN AND ADULTS WITH DISABILITIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK AND PLAY. 25 25 349 2000 0 0 1322068 1414586 10402812 10881494 190821 273593 0 0 11915701 12569673 703094 863084 0 0 9010938 9442014 0 0 486363 1626613 1665155 11340645 11970253 575056 599420 7928979 7153649 4629185 5568062 3299794 1585587 X EASTER SEALS MASSACHUSETTS IS A STATEWIDE COMMUNITY-BASED ORGANIZATION THAT HAS BEEN HELPING PEOPLE WITH DISABILITIES TO LIVE FULL AND INDEPENDENT LIVES FOR OVER 65 YEARS. OUR MISSION IS TO PROVIDE SERVICES TO ENSURE THAT CHILDREN AND ADULTS WITH DISABILITIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK AND PLAY. THESE SERVICES INCLUDE REHABILITATION SERVICES, RECREATIONAL ACTIVITIES, EMPLOYMENT AND TRAINING SERVICES, TECHNOLOGICAL ASSITANCE, ADVOCACY AND PUBLIC EDUCATION PROGRAMS THAT ARE PROVIDED IN COMMUNITIES THROUGHOUT MASSACHUSETTS.EASTER SEALS MASSACHUSETTS SERVICES HELP PEOPLE OF ALL AGES WITH ALL KINDS OF DISABILITIES - INDIVIDUALS DISABLED THROUGH ILLNESS, ACCIDENTS OR AGING, AS WELL AS PEOPLE BORN WITH DISABILITIES. THE GOAL OF OUR SERVICES IS TO HELP PEOPLE LIVE AS FULL AND INDEPENDENT LIVES AS POSSIBLE, RIGHT IN THEIR OWN COMMUNITIES. IN ADDITION, THE ORGANIZATION IS THE ADMINISTRATOR OF THE MASSACHUSETTS ASSITIVE TECHNOLOGY LOAN PROGRAM (MATLP). 0 0 4324227 6111989 REHABILITATION SERVICES - THIS PROGRAM OFFERS PHYSICAL,OCCUPATIONAL AND SPEECH THERAPY IN NURSING HOMES, SCHOOLS, EARLY INTERVENTION PROGRAMS, HOMES AND OTHER COMMUNITY SETTINGS. ESMA'S PERSONALIZED APPROACH DELIVERS DEPENDABLE AND COST EFFECTIVE REHABILIATION SERVICES TO INFANTS, CHILDREN, TEENS, ADULTS AND SENIORS. OVER 6,500 INDIVIDUALS WERE SERVED DURING THE FISCAL YEAR ENDED AUGUST 31, 2015. 2490386 863084 2438896 ASSISTIVE TECHNOLOGY - RECOGNIZED NATIONALLY AS A LEADER IN ASSITIVE TECHNOLOGY, DURING FISCAL YEAR ENDED AUGUST 31, 2015 ESMA'S SERVICES HELPED OVER 3,400 PEOPLE WITH DISABILITIES EXPAND THEIR INDEPENDENCE BY PROVIDING TOOLS AND EXPERTISE TO ACCESS EDUCATION, JOBS AND THEIR COMMUNITY. HIGH AND LOW TECHNOLOGY SOLUTIONS ARE AVAILABLE TO INDIVIDUALS WHO CANNOT MEET ALL OF THEIR COMMUNICATION NEEDS THROUGH SPEECH, AS WELL AS ACCESS TO COMPUTER TECHNOLOGY. ASSITIVE TECHNOLOGY OFFERS UNIQUE APPROACHES THAT ASSIST ELDERS AND PEOPLE WITH DISABILITIES PLAN FOR A SAFE, HAPPY AND INDEPENDENT LIFE AT HOME, WORK OR SCHOOL. 3176972 2330609 EMPLOYMENT AND TRAINING SERVICES - THIS PROGRAM HELPS STUDENTS AND ADULTS WITH DISABILITIES DEVELOP THE SKILLS THEY NEED TO GET AND KEEP JOBS IN TODAY'S COMPETITIVE WORKPLACE. THE PROGRAM OFFERS INDIVIDUALIZED VOCATIONAL REHABILITATION, JOB TRAINING AND EMPLOYMENT SERVICES, CAREER SKILLS TRAINING AND PLACEMENT SERVICES. DURING THE FISCAL YEAR ENDED AUGUST 31, 2015 ESMA PROVIDED SERVICES TO OVER 500 PEOPLE. 9991585 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 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 0 0 0 0 1 9 0 1 349 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 5087516304 484 MAIN STREET WORCESTER MA 01608 THOMAS SANGLIER II CHAIR 1.00 X X 0 0 0 PETER MAHONEY VICE-CHAIR 1.00 X X 0 0 0 KELLEY HIPPLER TREASURER 1.00 X X 0 0 0 TODD S ALEXANDER ASSISTANT TREASURER 1.00 X X 0 0 0 PAULINE C HAMEL SECRETARY 1.00 X X 0 0 0 HARRY SALERNO IMMEDIATE PAST CHAIR 1.00 X 0 0 0 ALISON A COADY DIRECTOR 1.00 X 0 0 0 NABIL M FAROOQ DIRECTOR 1.00 X 0 0 0 PAUL FOLEY DIRECTOR 1.00 X 0 0 0 DAVID FORD DIRECTOR 1.00 X 0 0 0 LINDA C FREEMAN DIRECTOR 1.00 X 0 0 0 SANDRA HO DIRECTOR 1.00 X 0 0 0 DAVID S HOFFMAN DIRECTOR 1.00 X 0 0 0 LORRAINE KELLEY-ALESSI DIRECTOR 1.00 X 0 0 0 COLLEEN M KIGIN DIRECTOR 1.00 X 0 0 0 JUDY LUDDY DIRECTOR 1.00 X 0 0 0 MICHAEL MCMANAMA DIRECTOR 1.00 X 0 0 0 GERALD NIGHTINGALE DIRECTOR 1.00 X 0 0 0 LOUIE PSALLIDAS DIRECTOR 1.00 X 0 0 0 BRIAN ROBERTSON DIRECTOR 1.00 X 0 0 0 ANISSA BATTAGLINO DIRECTOR 1.00 X 0 0 0 MECHELL GRAYS DIRECTOR 1.00 X 0 0 0 OWEN RICHARDSON DIRECTOR 1.00 X 0 0 0 STEVEN WEIGEL DIRECTOR 1.00 X 0 0 0 CAROLINE LARSON DIRECTOR 1.00 X 0 0 0 KIRK N JOSLIN PRESIDENT AND CEO 35.00 X 171726 0 16027 JOAN MORRIS SVP AND COO 35.00 X 126569 0 15818 CHERYL LAZZARO VP FINANCE & ADMIN 35.00 X 112315 0 22454 CYNTHIA AIKEN VP PROGRAMS & SERVICES 35.00 X 104255 0 2768 514865 0 57067 4 0 1 0 CORE MEDICAL GROUP 2 KEEWAYDIN DRIVE SALEM NH 03079 TEMPORARY THERAPY STAFFING 389627 GRAVOC CONSULTING 81 MAIN STREET PEABODY MA 01960 IT CONSULTING 103439 2 472178 942408 1414586 REHABILITATION SERVICES 624100 6111989 6111989 ASSISTIVE TECHNOLOGY 624100 2438896 2438896 MA HOSPITAL SCHOOL CONTRACTS 900099 1840150 1840150 EMPLOYMENT & TRAINING SERVICES 624310 266837 266837 MA AT LOAN PROGRAM 900099 223622 223622 10881494 83441 83441 1127991 937839 190152 190152 190152 60700 472178 60700 0 12569673 10881494 0 273593 863084 863084 502533 502533 7600288 6974358 307012 318918 16725 15899 82 744 756778 658764 62905 35109 565690 485320 54283 26087 13743 13743 67700 67700 128792 89608 24478 14706 21957 13845 8112 149757 53638 86844 9275 348692 269830 43445 35417 165327 144000 7021 14306 92128 84540 4436 3152 42346 42346 67809 67809 79259 57070 21202 987 93040 93040 MINOR EQUIPMENT 142836 88945 36107 17784 CAMP AND RELATED PROGRA 98744 98744 BANK AND OTHER SERVICE 36906 36906 RECRUITMENT 26243 1260 24983 89876 24871 63239 1766 11970253 9991585 1492305 486363 51936 0 131341 58818 1705458 1850325 121318 23143 1492305 1410375 136167 81930 4489176 4055847 107995 125542 1185588 958044 7928979 7153649 619690 698807 329244 263016 1185588 958044 1755042 909786 739621 2738409 4629185 5568062 X 2161800 439368 395647 401434 742347 744785 3299794 1585587 7928979 7153649 X 599420 -188426 -2125201 X 0 1 X 1 1 1 X 1705070 1581615 1421653 1298532 1414586 7421456 7565964 7600151 9030009 10402812 10881494 45480430 9271034 9181766 10451662 11701344 12296080 52901886 53410 30896 25200 30590 30000 170096 0 53410 30896 25200 30590 30000 170096 52731790 84965 78896 96119 79211 83441 422632 84965 78896 96119 79211 83441 422632 53141 54843 68496 176480 9409140 9315505 10616277 11780555 12379521 53500998 0.98560 0.98420 0.00790 0.00850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1093267 18779 2916 1109130 975371 117896 1093267 902304 73067 975371 836081 66223 902304 762166 84569 10654 836081 0.04000 0.67000 0.29000 0 0 636355 616645 19710 777030 756063 20967 78920 37667 41253 81930 ASSETS HELD FOR OTHERS 958044 958044 PENSION BENEFITS LIABILITY 2738409 2738409 X 10419046 -188426 163000 -2125201 -2150627 12569673 0 12569673 12133253 163000 163000 11970253 0 11970253 PART IV, LINE 2B: ESMA MAINTAINS THE ASSETS OF THE MASSACHUSETTS ASSISTIVE TECHNOLOGY LOAN PROGRAM (MATLP) IN AN INVESTMENT PORTFOLIO THAT IS SEPARATE FROM THE ORGANIZATION'S OTHER INVESTMENTS. SINCE THESE ASSETS ARE NOT THE PROPERTY OF THE ORGANIZATION THEY ARE SHOWN AS ASSETS HELD FOR OTHERS WITH A CORRESPONDING LIABILITY OF AN EOUAL AMOUNT ON THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION AS OF AUGUST 31. 2015 AND 2014. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF THE GENERAL ENDOWMENT FUND, THE RICHARD A. LAPIERRE FUND AND THE EASTER SEALS ASSISTIVE TECHNOLOGY ENDOWMENT FUND. PROCEEDS FROM ESMA'S ENDOWMENT FUNDS ARE USED TO PROVIDE ONGOING SUPPORT FOR PROGRAMS AS WELL AS GENERAL OPERATIONS OF THE ORGANIZATION AS A WHOLE. SPECIFICALLY THE EASTER SEALS ASSISTIVE TECHNOLOGY ENDOWMENT FUND SUPPORTS THE ORGANIZATION'S ASSISTIVE TECHNOLOGY PROGRAM. PART X, LINE 2: THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF AUGUST 31, 2015 AND 2014. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT TWELVE MONTHS. AS OF AUGUST 31, 2015 AND 2014, THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING AUTHORITIES AND IS GENERALLY OPEN TO EXAMINATION FOR THREE YEARS FROM THE DATE OF FILING. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN PENSION BENEFITS OBLIGATIONS -2,118,788. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -6,413. WALK WITH ME 251051 240861 10190 2564 900 6726 GALA 181681 152020 29661 27069 2592 3 100146 79297 20849 20849 532878 472178 60700 2564 27069 3492 27575 60700 0 0 ASSISTIVE TECHNOLOGY DEVICES AND EQUIPMENT 809 863084 FMV EQUIPMENT PART I, LINE 2: ESMA DOES NOT PROVIDE CASH GRANTS TO INDIVIDUALS, BUT RATHER PROVIDES EQUIPMENT. THE SPECIFIC EQUIPMENT PROVIDED IS BASED UPON AN INDIVIDUALIZED ASSESSMENT OF A CLIENT'S NEEDS AND IS THEREFORE SPECIFIC TO THAT INDIVIDUAL. AFTER EQUIPMENT IS DELIVERED AND SET UP, EITHER ESMA STAFF OR COMMONWEALTH OF MASSACHUSETTS COUNSELORS PERIODICALLY CONTACT CLIENTS TO ENSURE THAT THE EQUIPMENT IS STILL BEING UTILIZED, IS WORKING PROPERLY AND IS STILL MEETING THE CLIENT'S NEEDS. X X X X 0 0 0 0 0 0 0 0 0 KIRK N JOSLIN PRESIDENT AND CEO 171726 0 0 0 0 0 830 0 15197 0 187753 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY A CPA FIRM BASED ON INPUT FROM MANAGEMENT, AFTER THE PREPARATION OF THE FORM 990, THE RETURN IS REVIEWIED BY THE VP OF FINANCE AND ADMINISTRATION AND PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW. SUBSEOUENT TO THIS REVIEW, THE FULL BOARD IS PROVIDED WITH COPIES OF THE 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ESMA'S PRACTICE HAS BEEN TO NOT CONDUCT BUSINESS TRANSACTIONS WITH COMPANIES IN WHICH MEMBERS OF THE BOARD HAVE A CONFLICT OF INTEREST, THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES. ANNUALLY ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE TO DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST THAT EXIST WITH THE ORGANIZATION, THE ANNUAL QUESTIONNAIRES ARE REVIEWIED BY THE VP OF FINANCE AND ADMINISTRATION, IF THERE IS A SITUATION THAT COULD BE PERCEIVED AS A CONFLICT, THE VP OF FINANCE AND ADMINISTRATION WOULD PROVIDE THE DATA TO THE CEO, THE CEO WOULD WORK WITH THE BOARD'S GOVERNANCE COMMITTEE TO DETERMINE WHETHER A CONFLICT EXISTS, SHOULD A CONFLICT EXIST, THE CHAIRMAN OF THE BOARD WOULD BE INFORMED AND WOULD ASK THE MEMBER TO EXCUSE THEMSELVES FROM ANY DISCUSSIONS OR DECISIONS THAT ARE MADE IN REGARDS TO ANY TRANSACTION INVOLVING THE SAID CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS EMPLOYS THE PRESIDENT/CHIEF EXECUTIVE OFFICER FOR A PERIOD WHICH THE BOARD DETERMINES THROUGH AN EMPLOYMENT CONTRACT THAT IS REVIEWIED AND REVISED ON AN ANNUAL BASIS AS NECESSARY. THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES PERFORMANCE AND REVIEWS AND APPROVES THE COMPENSATION OF THE PRESIDENT/CEO EACH YEAR. ADJUSTMENTS TO SALARY, IF ANY, ARE TYPICALLY MADE EFFECTIVE JANUARY 1 OF EACH YEAR. THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS MARKET DATA FOR CEO'S OF OTHER NON PROFITS FOR COMPARABILITY PURPOSES, THIS DATA IS GATHERED THROUGH 990'S OF OTHER ORGANIZATIONS, REPORTS FROM A CEO COMPENSATION STUDY PREPARED BY CHARITY NAVIGATOR AND COMPENSATION DATA PROVIDED BY EASTER SEALS, INC. (THE AFFILIATED NATIONAL ORGANIZATION OF ESMA)AND THIRD PARTY SURVEYS, IN ADDITION, AN ANNUAL CEO EVALUATION IS COMPLETED BY BOARD MEMBERS AND MANAGEMENT STAFF. THE RESULTS OF THIS ANNUAL ASSESSMENT ARE MADE AVAILABLE TO THE EXECUTIVE COMPENSATION COMMITTEE IN THEIR DELIBERATIONS REGARDING COMPENSATION, THE COMMITTEE RECOMMENDS ANY SALARY ACTION TO THE FULL BOARD FOR APPROVAL. THE DIRECTOR OF HUMAN RESOURCES SERVES AS AD HOC STAFF TO THE EXECUTIVE COMPENSATION COMMITTEE, MINUTES OF THE COMPENSATION COMMITTEE MEETINGS ARE DOCUMENTED ON A TIMELY BASIS. THIS PROCESS WAS LAST UNDERTAKEN PRIOR TO THE JANUARY 2015 BOARD OF DIRECTORS MEETING, AT WHICH TIME AN EXECUTIVE SESSION WAS HELD TO DISCUSS THE RECOMMENDATIONS OF THE EXECUTIVE COMPENSATION COMMITTEE. ESMA'S POLICY IS TO EVALUATE ALL JOBS IN ORDER TO ESTABLISH A CONSISTENT BASIS FOR MEASURING AND RANKING THE RELATIVE WORTH OF EACH POSITION, ESMA USES A JOB EVALUATION SYSTEM TO CLASSIFY EACH POSITION BY FAIR LABOR STANDARDS ACT CRITERIA (EXEMPT VS. NON-EXEMPT) AND DETERMINE A SALARY GRADE IN ACCORDANCE WITH JOB RESPONSIBILITIES TO ASSURE INTERNAL EQUITY, THE HUMAN RESOURCES DEPARTMENT IS RESPONSIBLE FOR DEVELOPING, DOCUMENTING AND ADMINISTERING THE JOB EVALUATION PROGRAM. OTHER OFFICERS AND HIGHEST PAID EMPLOYEES ARE ASSIGNED A SALARY RANGE THAT PROVIDES A SPREAD FROM A MINIMUM SALARY'RATE TO A MAXIMUM SALARY RATE, OTHER OFFICER AND HIGHEST PAID EMPLOYEES' COMPENSATION WITHIN ANY SALARY GRADE IS BASED ON FACTORS SUCH AS MERIT, EXPERIENCE, INDIVIDUAL CONTRIBUTION, PRODUCTIVITY, LENGTH OF SERVICE AND EXTERNAL MARKET FACTORS, IN ADDITION, WAGE AND SALARY SURVEYS ARE CONDUCTED REGULARLY AND RECOMMENDATIONS TO ADJUST THE SALARY RANGES ARE MADE ACCORDINGLY TO HELP ASSURE EXTERNAL COMPETITIVENESS, SALARIES FOR OTHER OFFICERS AND HIGHEST PAID EMPLOYEES ARE REVIEWIED ANNUALLY WITH THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. ALL COMPENSATION POLICY DECISIONS TAKE INTO CONSIDERATION THE ORGANIZATION'S OVERALL FINANCIAL CONDITION AND COMPETITIVE POSITION. THIS PROCESS WAS LAST PERFORMED IN DECEMBER 2015 FOR THE FOLLOWING POSITIONS: I. SVP OF PROGRAM SERVICES/COO 2. VP OF FINANCE & ADMIN FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PENSION BENEFITS OBLIGATION -2,118,788. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -6,413.