client’s copy copy · x sep 1, 2013 aug 31, 2014 0. 0. 0. 48 copy. 300082 05-01-13 ~~~~~ for the...

Caution: Forms printed from within Adobe Acrobat products may not meet IRS or state taxing agencyspecifications. When using Acrobat 5.x products, uncheck the "Shrink oversized pages to paper size" anduncheck the "Expand small pages to paper size" options, in the Adobe "Print" dialog. When using Acrobat6.x and later products versions, select "None" in the "Page Scaling" selection box in the Adobe "Print" dialog.

CLIENT'S COPY

COPY

30094105-01-13

~~~~~~~~~~~~~~~~~

FOR THE YEAR ENDING

Prepared for

Prepared by

Amount dueor refund

Make checkpayable to

Mail tax returnand check (ifapplicable) to

Return must bemailed onor before

SpecialInstructions

TAX RETURN FILING INSTRUCTIONS

FORM 990

AUGUST 31, 2014

EASTER SEALS MASSACHUSETTS, INC.484 MAIN STREETWORCESTER, MA 01608

MOODY, FAMIGLIETTI & ANDRONICO, LLP1 HIGHWOOD DRIVETEWKSBURY, MA 01876

NOT APPLICABLE

NOT APPLICABLE

NOT APPLICABLE

NOT APPLICABLE

THIS RETURN HAS BEEN PREPARED FOR ELECTRONIC FILING. IF YOUWISH TO HAVE IT TRANSMITTED ELECTRONICALLY TO THE IRS, PLEASESIGN, DATE, AND RETURN FORM 8879-EO TO OUR OFFICE. WE WILLTHEN SUBMIT THE ELECTRONIC RETURN TO THE IRS. DO NOT MAIL APAPER COPY OF THE RETURN TO THE IRS. RETURN FORM 8879-EO TOUS BY APRIL 15, 2015.

COPY

OMB No. 1545-1878

Form

For calendar year 2013, or fiscal year beginning , 2013, and ending ,20

Department of the TreasuryInternal Revenue Service

32305110-01-13

Employer identification number

Enter five numbers, butdo not enter all zeros

ERO firm name

do not enter all zeros

| Do not send to the IRS. Keep for your records.

| Information about Form 8879-EO and its instructions is at

1a, 2a, 3a, 4a, 5a, 1b, 2b, 3b, 4b, 5b,Do not

1a

2a

3a

4a

5a

| b Total revenue, 1b

2b

3b

4b

5b

| b Total revenue,

| b Total tax

| b Tax based on investment income

| b Balance Due

(a) (b) (c)

Officer's PIN: check one box only

ERO's EFIN/PIN.

Pub. 4163,

For Paperwork Reduction Act Notice, see instructions.

e-file

Name of exempt organization

Name and title of officer

~~~

~~~~~~~~

Officer's signature | Date |

ERO's signature | Date |

Form (2013)

(Whole Dollars Only)

Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you check the boxon line or below, and the amount on that line for the return being filed with this form was blank, then leave line orwhichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on the applicable line below. complete morethan 1 line in Part I.

Form 990 check here

Form 990-EZ check here

Form 1120-POL check here

if any (Form 990, Part VIII, column (A), line 12)~~~~~~~

if any (Form 990-EZ, line 9) ~~~~~~~~~~~~~~

(Form 1120-POL, line 22) ~~~~~~~~~~~~~~~~

Form 990-PF check here

Form 8868 check here

(Form 990-PF, Part VI, line 5)

(Form 8868, Part I, line 3c or Part II, line 8c)

Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2013electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete. Ifurther declare that the amount in Part I above is the amount shown on the copy of the organization's electronic return. I consent to allow myintermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from the IRS

an acknowledgement of receipt or reason for rejection of the transmission, the reason for any delay in processing the return or refund, and the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (directdebit) entry to the financial institution account indicated in the tax preparation software for payment of the organization's federal taxes owed on thisreturn, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in theprocessing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to thepayment. I have selected a personal identification number (PIN) as my signature for the organization's electronic return and, if applicable, theorganization's consent to electronic funds withdrawal.

I authorize to enter my PIN

as my signature on the organization's tax year 2013 electronically filed return. If I have indicated within this return that a copy of the returnis being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO toenter my PIN on the return's disclosure consent screen.

As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2013 electronically filed return. If I haveindicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/Stateprogram, I will enter my PIN on the return's disclosure consent screen.

Enter your six-digit electronic filing identification

number (EFIN) followed by your five-digit self-selected PIN.

I certify that the above numeric entry is my PIN, which is my signature on the 2013 electronically filed return for the organization indicated above. Iconfirm that I am submitting this return in accordance with the requirements of Modernized e-File (MeF) Information for Authorized IRS

Providers for Business Returns.

LHA

www.irs.gov/form8879eo.

Part I Type of Return and Return Information

Part II Declaration and Signature Authorization of Officer

Part III Certification and Authentication

ERO Must Retain This Form - See InstructionsDo Not Submit This Form To the IRS Unless Requested To Do So

8879-EO

IRS e-file Signature Authorizationfor an Exempt Organization8879-EO

2013

SEP 1 AUG 31 14

EASTER SEALS MASSACHUSETTS, INC. 04-2103867

CHERYL LAZZAROCURRENT VP FINANCE AND ADMIN

X 11,915,701.

X MOODY, FAMIGLIETTI & ANDRONICO, LLP 03867

04415348581

COPY

Checkifself-employed

OMB No. 1545-0047


Check ifapplicable:

AddresschangeNamechangeInitialreturn

Termin-atedAmendedreturn Gross receipts $

Applica-tionpending

Are all subordinates included?

332001 10-29-13

| Do not enter Social Security numbers on this form as it may be made public.

Beginning of Current Year

Paid

Preparer

Use Only

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Open to Public Inspection| Information about Form 990 and its instructions is at

A For the 2013 calendar year, or tax year beginning and ending

B C D Employer identification number

E

G

H(a)

H(b)

H(c)

F Yes No

Yes No

I

J

K

Website: |

L M

1

2

3

4

5

6

7

3

4

5

6

7a

7b

a

b

Ac

tivi

tie

s &

Go

vern

an

ce

Prior Year Current Year

8

9

10

11

12

13

14

15

16

17

18

19

Re

ven

ue

a

b

Ex

pe

ns

es

End of Year

20

21

22

Sign

Here

Yes No

For Paperwork Reduction Act Notice, see the separate instructions.

(or P.O. box if mail is not delivered to street address) Room/suite

)501(c)(3) 501(c) ( (insert no.) 4947(a)(1) or 527

|Corporation Trust Association OtherForm of organization: Year of formation: State of legal domicile:

|

|

Net

Ass

ets

orFu

nd B

alan

ces

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is

true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Signature of officer Date

Type or print name and title

Date PTINPrint/Type preparer's name Preparer's signature

Firm's name Firm's EIN

Firm's address

Phone no.

Form

Name of organization

Doing Business As

Number and street Telephone number

City or town, state or province, country, and ZIP or foreign postal code

Is this a group return

for subordinates?Name and address of principal officer: ~~

If "No," attach a list. (see instructions)

Group exemption number |

Tax-exempt status:

Briefly describe the organization's mission or most significant activities:

Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets.

Number of voting members of the governing body (Part VI, line 1a)

Number of independent voting members of the governing body (Part VI, line 1b)

Total number of individuals employed in calendar year 2013 (Part V, line 2a)

~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~

Total number of volunteers (estimate if necessary)

Total unrelated business revenue from Part VIII, column (C), line 12

Net unrelated business taxable income from Form 990-T, line 34

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~

��

Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~

Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~Investment income (Part VIII, column (A), lines 3, 4, and 7d)

Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~

Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) ��

Grants and similar amounts paid (Part IX, column (A), lines 1-3)

Benefits paid to or for members (Part IX, column (A), line 4)

Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)

~~~~~~~~~~~

~~~~~~~~~~~~~

~~~

Professional fundraising fees (Part IX, column (A), line 11e)

Total fundraising expenses (Part IX, column (D), line 25)

~~~~~~~~~~~~~~

Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e)

Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25)

Revenue less expenses. Subtract line 18 from line 12

~~~~~~~~~~~~~

~~~~~~~

��

Total assets (Part X, line 16)

Total liabilities (Part X, line 26)

Net assets or fund balances. Subtract line 21 from line 20

~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~

��

May the IRS discuss this return with the preparer shown above? (see instructions) ��

LHA Form (2013)

www.irs.gov/form990.

Part I Summary

Signature BlockPart II

990

Return of Organization Exempt From Income Tax990 2013

§

==

999

EXTENSION GRANTED UNTIL APRIL 15, 2015

SEP 1, 2013 AUG 31, 2014

EASTER SEALS MASSACHUSETTS, INC.04-2103867

484 MAIN STREET (508)751-630412,715,864.

WORCESTER, MA 01608KIRK N. JOSLIN X

SAME AS C ABOVEX

EASTERSEALSMA.ORGX 1944 MA

THE MISSION OF THE EASTER SEALSMASSACHUSETTS, INC. (ESMA) IS TO ENSURE THAT CHILDREN AND ADULTS

2323

3231984

0.0.

1,436,708. 1,322,068.9,030,009. 10,402,812.117,851. 190,821.

0. 0.10,584,568. 11,915,701.

569,718. 703,094.0. 0.

7,891,783. 9,010,938.0. 0.

455,100.1,907,280. 1,626,613.

10,368,781. 11,340,645.215,787. 575,056.

6,989,567. 7,928,979.4,411,304. 4,629,185.2,578,263. 3,299,794.

CHERYL LAZZARO, CURRENT VP FINANCE AND ADMIN

JOYCE RIPIANZI, CPA P00548581MOODY, FAMIGLIETTI & ANDRONICO, LLP 04-30770561 HIGHWOOD DRIVETEWKSBURY, MA 01876 (978)557-5300

X

SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT CONTINUATION

COPY

Code: Expenses $ including grants of $ Revenue $



Expenses $ including grants of $ Revenue $

33200210-29-13

1

2

3

4

Yes No

Yes No

4a

4b

4c

4d

4e

Form 990 (2013) Page

Check if Schedule O contains a response or note to any line in this Part III ��

Briefly describe the organization's mission:

Did the organization undertake any significant program services during the year which were not listed on

the prior Form 990 or 990-EZ?

If "Yes," describe these new services on Schedule O.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization cease conducting, or make significant changes in how it conducts, any program services?

If "Yes," describe these changes on Schedule O.

~~~~~~

Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.

Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and

revenue, if any, for each program service reported.

( ) ( ) ( )

( ) ( ) ( )

( ) ( ) ( )

Other program services (Describe in Schedule O.)

( ) ( )

Total program service expenses |

Form (2013)

2Statement of Program Service AccomplishmentsPart III

990


X

EASTER SEALS MASSACHUSETTS IS A STATEWIDE COMMUNITY-BASED ORGANIZATIONTHAT HAS BEEN HELPING PEOPLE WITH DISABILITIES TO LIVE FULL ANDINDEPENDENT LIVES FOR OVER 65 YEARS. OUR MISSION IS TO PROVIDESERVICES TO ENSURE THAT CHILDREN AND ADULTS WITH DISABILITIES HAVE

X

X

3,824,098. 5,482,555.REHABILITATION SERVICES - THIS PROGRAM OFFERS PHYSICAL,OCCUPATIONAL ANDSPEECH THERAPY IN NURSING HOMES, SCHOOLS, EARLY INTERVENTION PROGRAMS,HOMES AND OTHER COMMUNITY SETTINGS. ESMA'S PERSONALIZED APPROACHDELIVERS DEPENDABLE AND COST EFFECTIVE REHABILIATION SERVICES TOINFANTS, CHILDREN, TEENS, ADULTS AND SENIORS. OVER 6,600 INDIVIDUALSWERE SERVED DURING THE FISCAL YEAR ENDED AUGUST 31, 2014.

2,318,058. 703,094. 2,087,610.ASSITIVE TECHNOLOGY - RECOGNIZED NATIONALLY AS A LEADER IN ASSITIVETECHNOLOGY, DURING FISCAL YEAR ENDED AUGUST 31, 2014 ESMA'S SERVICESHELPED OVER 2,800 PEOPLE WITH DISABILITIES EXPAND THEIR INDEPENDENCE BYPROVIDING TOOLS AND EXPERTISE TO ACCESS EDUCATION, JOBS AND THEIRCOMMUNITY. HIGH AND LOW TECHNOLOGY SOLUTIONS ARE AVAILABLE TOINDIVIDUALS WHO CANNOT MEET ALL OF THEIR COMMUNICATION NEEDS THROUGHSPEECH, AS WELL AS ACCESS TO COMPUTER TECHNOLOGY. ASSITIVE TECHNOLOGYOFFERS UNIQUE APPROACHES THAT ASSIST ELDERS AND PEOPLE WITHDISABILITIES PLAN FOR A SAFE, HAPPY AND INDEPENDENT LIFE AT HOME, WORKOR SCHOOL.

390,875. 333,645.EMPLOYMENT AND TRAINING SERVICES - THIS PROGRAM HELPS STUDENTS ANDADULTS WITH DISABILITIES DEVELOP THE SKILLS THEY NEED TO GET AND KEEPJOBS IN TODAY'S COMPETITIVE WORKPLACE. THE PROGRAM OFFERSINDIVIDUALIZED VOCATIONAL REHABILITATION, JOB TRAINING AND EMPLOYEMENTSERVICES, CAREER SKILLS TRAINING AND PLACEMENT SERVICES. DURING THEFISCAL YEAR ENDED AUGUST 31, 2014 ESMA PROVIDED SERVICES TO OVER 500PEOPLE.

3,107,334. 2,499,002.9,640,365.

2

COPY

33200310-29-13

Yes No

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

1

2

3

4

5

6

7

8

9

10

Section 501(c)(3) organizations.

a

b

c

d

e

f

a

b

11a

11b

11c

11d

11e

11f

12a

12b

13

14a

14b

15

16

17

18

19

20a

20b

a

b

a

b

If "Yes," complete Schedule ASchedule B, Schedule of Contributors

If "Yes," complete Schedule C, Part I

If "Yes," complete Schedule C, Part II

If "Yes," complete Schedule C, Part III

If "Yes," complete Schedule D, Part I

If "Yes," complete Schedule D, Part IIIf "Yes," complete

Schedule D, Part III

If "Yes," complete Schedule D, Part IV

If "Yes," complete Schedule D, Part V

If "Yes," complete Schedule D,Part VI

If "Yes," complete Schedule D, Part VII

If "Yes," complete Schedule D, Part VIII

If "Yes," complete Schedule D, Part IXIf "Yes," complete Schedule D, Part X

If "Yes," complete Schedule D, Part XIf "Yes," complete

Schedule D, Parts XI and XII

If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optionalIf "Yes," complete Schedule E

If "Yes," complete Schedule F, Parts I and IV

If "Yes," complete Schedule F, Parts II and IV

If "Yes," complete Schedule F, Parts III and IV

If "Yes," complete Schedule G, Part I

If "Yes," complete Schedule G, Part IIIf "Yes,"

complete Schedule G, Part IIIIf "Yes," complete Schedule H


Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Is the organization required to complete ?

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for

public office?

~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization engage in lobbying activities, or have a section 501(h) election in effect

during the tax year?

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or

similar amounts as defined in Revenue Procedure 98-19?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to

provide advice on the distribution or investment of amounts in such funds or accounts?

Did the organization receive or hold a conservation easement, including easements to preserve open space,

the environment, historic land areas, or historic structures?

Did the organization maintain collections of works of art, historical treasures, or other similar assets?

~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for

amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent

endowments, or quasi-endowments?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~

If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X

as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total

assets reported in Part X, line 16?

Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total

assets reported in Part X, line 16?

~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in

Part X, line 16?

Did the organization report an amount for other liabilities in Part X, line 25?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~

Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses

the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?

Did the organization obtain separate, independent audited financial statements for the tax year?

~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Was the organization included in consolidated, independent audited financial statements for the tax year?

~~~~~

Is the organization a school described in section 170(b)(1)(A)(ii)?

Did the organization maintain an office, employees, or agents outside of the United States?

~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,

investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000

or more? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any

foreign organization?

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to

or for foreign individuals?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,

column (A), lines 6 and 11e? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines

1c and 8a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?

Did the organization operate one or more hospital facilities?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ��

Form (2013)

3Part IV Checklist of Required Schedules

990


XX

X

X

X

X

X

X

X

X

X

X

X

XX

X

X

XXX

X

X

X

X

X

XX

3

COPY

33200410-29-13

Yes No

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

21

22

23

24a

24b

24c

24d

25a

25b

26

27

28a

28b

28c

29

30

31

32

33

34

35a

35b

36

37

38

a

b

c

d

a

b

Section 501(c)(3) and 501(c)(4) organizations.

a

b

c

a

b


Note.

(continued)

If "Yes," complete Schedule I, Parts I and II

If "Yes," complete Schedule I, Parts I and III

If "Yes," completeSchedule J

If "Yes," answer lines 24b through 24d and completeSchedule K. If "No", go to line 25a

If "Yes," complete Schedule L, Part I

If "Yes," completeSchedule L, Part I

If "Yes," complete Schedule L, Part III

If "Yes," complete Schedule L, Part IVIf "Yes," complete Schedule L, Part IV

If "Yes," complete Schedule L, Part IVIf "Yes," complete Schedule M

If "Yes," complete Schedule M

If "Yes," complete Schedule N, Part IIf "Yes," complete

Schedule N, Part II

If "Yes," complete Schedule R, Part IIf "Yes," complete Schedule R, Part II, III, or IV, and

Part V, line 1

If "Yes," complete Schedule R, Part V, line 2

If "Yes," complete Schedule R, Part V, line 2

If "Yes," complete Schedule R, Part VI


Did the organization report more than $5,000 of grants or other assistance to any domestic organization or

government on Part IX, column (A), line 1? ~~~~~~~~~~~~~~~~~~

Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX,

column (A), line 2? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current

and former officers, directors, trustees, key employees, and highest compensated employees?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the

last day of the year, that was issued after December 31, 2002?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?

Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease

any tax-exempt bonds?

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?

~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~

Did the organization engage in an excess benefit transaction with a

disqualified person during the year?

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and

that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?

~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or

former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so,

complete Schedule L, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial

contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member

of any of these persons? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV

instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, or key employee? ~~~~~~~~~~~

A family member of a current or former officer, director, trustee, or key employee?

An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer,

director, trustee, or direct or indirect owner?

~~

~~~~~~~~~~~~~~~~~~~~~

Did the organization receive more than $25,000 in non-cash contributions?

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation

contributions?

~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization liquidate, terminate, or dissolve and cease operations?

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations

sections 301.7701-2 and 301.7701-3?

Was the organization related to any tax-exempt or taxable entity?

~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity

within the meaning of section 512(b)(13)?

~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~

Did the organization make any transfers to an exempt non-charitable related organization?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization conduct more than 5% of its activities through an entity that is not a related organization

and that is treated as a partnership for federal income tax purposes? ~~~~~~~~

Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19?

All Form 990 filers are required to complete Schedule O ��

Form (2013)

4Part IV Checklist of Required Schedules

990


X

X

X

X

X

X

X

X

XX

XX

X

X

X

X

XX

X

X

X

4

COPY

33200510-29-13

Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations.

Yes No

1

2

3

4

5

6

7

a

b

c

1a

1b

1c

a

b

2a

Note.

2b

3a

3b

4a

5a

5b

5c

6a

6b

7a

7b

7c

7e

7f

7g

7h

8

9a

9b

a

b

a

b

a

b

c

a

b

Organizations that may receive deductible contributions under section 170(c).

a

b

c

d

e

f

g

h

7d

8

9

10

11

12

13

14

Sponsoring organizations maintaining donor advised funds.

a

b


a

b

10a

10b


a

b

11a

11b

a

b

Section 4947(a)(1) non-exempt charitable trusts. 12a

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Note.

a

b

c

a

b

13a

13b

13c

14a

14b

e-file

If "No," to line 3b, provide an explanation in Schedule O

If "No," provide an explanation in Schedule O

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?

Did the supporting

organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?

Form (2013)


Check if Schedule O contains a response or note to any line in this Part V ��

Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~

Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable ~~~~~~~~~~

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming

(gambling) winnings to prize winners? ��

Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,

filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

If the sum of lines 1a and 2a is greater than 250, you may be required to (see instructions)

~~~~~~~~~~

~~~~~~~~~~~

Did the organization have unrelated business gross income of $1,000 or more during the year?

If "Yes," has it filed a Form 990-T for this year?

~~~~~~~~~~~~~~

~~~~~~~~~~

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a

financial account in a foreign country (such as a bank account, securities account, or other financial account)?~~~~~~~

If "Yes," enter the name of the foreign country:

See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

~~~~~~~~~~~~

~~~~~~~~~

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit

any contributions that were not tax deductible as charitable contributions?

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts

were not tax deductible?

~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

If "Yes," did the organization notify the donor of the value of the goods or services provided?

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required

to file Form 8282?

~~~~~~~~~~~~~~~

��

If "Yes," indicate the number of Forms 8282 filed during the year

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

~~~~~~~~~~~~~~~~

~~~~~~~

~~~~~~~~~Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?

~

Did the organization make any taxable distributions under section 4966?

Did the organization make a distribution to a donor, donor advisor, or related person?

~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~

Enter:

Initiation fees and capital contributions included on Part VIII, line 12

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

~~~~~~~~~~~~~~~

~~~~~~

Enter:

Gross income from members or shareholders

Gross income from other sources (Do not net amounts due or paid to other sources against

amounts due or received from them.)

~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Is the organization filing Form 990 in lieu of Form 1041?

If "Yes," enter the amount of tax-exempt interest received or accrued during the year ��

Is the organization licensed to issue qualified health plans in more than one state?

See the instructions for additional information the organization must report on Schedule O.

~~~~~~~~~~~~~~~~~~~~~

Enter the amount of reserves the organization is required to maintain by the states in which the

organization is licensed to issue qualified health plans

Enter the amount of reserves on hand

~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization receive any payments for indoor tanning services during the tax year?

If "Yes," has it filed a Form 720 to report these payments?

~~~~~~~~~~~~~~~~

��

5Part V Statements Regarding Other IRS Filings and Tax Compliance

990

J


140

X

323X

X

X

XX

X

XX

X

XX

X

5

COPY

332006 10-29-13

Yes No

1a

1b

1

2

3

4

5

6

7

8

9

a

b

2

3

4

5

6

7a

7b

8a

8b

9

a

b

a

b

Yes No

10

11

a

b

10a

10b

11a

12a

12b

12c

13

14

15a

15b

16a

16b

a

b

12a

b

c

13

14

15

a

b

16a

b

17

18

19

20

For each "Yes" response to lines 2 through 7b below, and for a "No" responseto line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

If "Yes," provide the names and addresses in Schedule O(This Section B requests information about policies not required by the Internal Revenue Code.)

If "No," go to line 13

If "Yes," describein Schedule O how this was done

(explain in Schedule O)

If there are material differences in voting rights among members of the governing body, or if the governing

body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?

Form (2013)


Check if Schedule O contains a response or note to any line in this Part VI ��

Enter the number of voting members of the governing body at the end of the tax year

Enter the number of voting members included in line 1a, above, who are independent

~~~~~~

~~~~~~

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other

officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization delegate control over management duties customarily performed by or under the direct supervision

of officers, directors, or trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?

Did the organization become aware during the year of a significant diversion of the organization's assets?

Did the organization have members or stockholders?

~~~~~

~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or

more members of the governing body?

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or

persons other than the governing body?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

The governing body?

Each committee with authority to act on behalf of the governing body?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the

organization's mailing address? ��

Did the organization have local chapters, branches, or affiliates?

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates,

and branches to ensure their operations are consistent with the organization's exempt purposes?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?

Describe in Schedule O the process, if any, used by the organization to review this Form 990.

Did the organization have a written conflict of interest policy? ~~~~~~~~~~~~~~~~~~~~

~~~~~~

Did the organization regularly and consistently monitor and enforce compliance with the policy?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization have a written whistleblower policy?

Did the organization have a written document retention and destruction policy?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~

Did the process for determining compensation of the following persons include a review and approval by independent

persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization's CEO, Executive Director, or top management official

Other officers or key employees of the organization

If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).

~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a

taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation

in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's

exempt status with respect to such arrangements? ��

List the states with which a copy of this Form 990 is required to be filed

Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available

for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other

Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial

statements available to the public during the tax year.

State the name, physical address, and telephone number of the person who possesses the books and records of the organization: |

6Part VI Governance, Management, and Disclosure

Section A. Governing Body and Management

Section B. Policies

Section C. Disclosure

990

J


X

23

23

X

XXXX

X

X

XX

X

X

X

XX

XXX

XX

X

MA

X

THE ORGANIZATION - (508)751-6304484 MAIN STREET, WORCESTER, MA 01608

6

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(do not check more than onebox, unless person is both anofficer and a director/trustee)

332007 10-29-13

current

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a

current

current

former

former directors or trustees

(A) (B) (C) (D) (E) (F)


Check if Schedule O contains a response or note to any line in this Part VII ��

Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year.

¥ List all of the organization's officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.Enter -0- in columns (D), (E), and (F) if no compensation was paid.

¥ List all of the organization's key employees, if any. See instructions for definition of "key employee."¥ List the organization's five highest compensated employees (other than an officer, director, trustee, or key employee) who received report-

able compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations.

¥ List all of the organization's officers, key employees, and highest compensated employees who received more than $100,000 ofreportable compensation from the organization and any related organizations.

¥ List all of the organization's that received, in the capacity as a former director or trustee of the organization,more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

PositionName and Title Average hours per

week (list any

hours forrelated

organizationsbelowline)

Reportablecompensation

from the

organization(W-2/1099-MISC)

Reportablecompensationfrom related

organizations(W-2/1099-MISC)

Estimatedamount of

othercompensation

from theorganizationand related

organizations

Form (2013)

7Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated

Employees, and Independent Contractors

990


(1) THOMAS SANGLIER II 1.00CHAIR X X 0. 0. 0.(2) PETER MAHONEY 1.00VICE-CHAIR X X 0. 0. 0.(3) KELLEY HIPPLER 1.00TREASURER X X 0. 0. 0.(4) TODD S. ALEXANDER 1.00ASSISTANT TREASURER X X 0. 0. 0.(5) PAULINE C. HAMEL 1.00SECRETARY X X 0. 0. 0.(6) HARRY SALERNO 1.00IMMEDIATE PAST CHAIR X 0. 0. 0.(7) JOHN S. CLEARY 1.00DIRECTOR X 0. 0. 0.(8) ALISON A. COADY 1.00DIRECTOR X 0. 0. 0.(9) NABIL M. FAROOQ 1.00DIRECTOR X 0. 0. 0.(10) TIMOTHY FERREIRA-BEDARD 1.00DIRECTOR X 0. 0. 0.(11) PAUL FOLEY 1.00DIRECTOR X 0. 0. 0.(12) DAVID FORD 1.00DIRECTOR X 0. 0. 0.(13) LINDA C. FREEMAN 1.00DIRECTOR X 0. 0. 0.(14) SANDRA HO 1.00DIRECTOR X 0. 0. 0.(15) DAVID S. HOFFMAN 1.00DIRECTOR X 0. 0. 0.(16) LORRAINE KELLEY-ALESSI 1.00DIRECTOR X 0. 0. 0.(17) COLLEEN M. KIGIN 1.00DIRECTOR X 0. 0. 0.

7

COPY

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empl

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Key

empl

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(do not check more than onebox, unless person is both anofficer and a director/trustee)

33200810-29-13


(B) (C)(A) (D) (E) (F)

1b

c

d

Sub-total

Total from continuation sheets to Part VII, Section A

Total (add lines 1b and 1c)

2

Yes No

3

4

5

former

3

4

5

Section B. Independent Contractors

1

(A) (B) (C)

2

(continued)

If "Yes," complete Schedule J for such individual

If "Yes," complete Schedule J for such individual

If "Yes," complete Schedule J for such person

Page Form 990 (2013)

PositionAverage hours per

week(list any

hours forrelated


Name and title Reportablecompensation

from the




Estimatedamount of

othercompensation


organizations

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |

~~~~~~~~~~ |

�� |

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable

compensation from the organization |

Did the organization list any officer, director, or trustee, key employee, or highest compensated employee on

line 1a? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization

and related organizations greater than $150,000? ~~~~~~~~~~~~~

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services

rendered to the organization? ��

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from

the organization. Report compensation for the calendar year ending with or within the organization's tax year.

Name and business address Description of services Compensation

Total number of independent contractors (including but not limited to those listed above) who received more than

$100,000 of compensation from the organization |

Form (2013)

8Part VII

990


(18) JUDY LUDDY 1.00DIRECTOR X 0. 0. 0.(19) MICHAEL MCMANAMA 1.00DIRECTOR X 0. 0. 0.(20) GERALD NIGHTINGALE 1.00DIRECTOR X 0. 0. 0.(21) LOUIE PSALLIDAS 1.00DIRECTOR X 0. 0. 0.(22) BRIAN ROBERTSON 1.00DIRECTOR X 0. 0. 0.(23) JAY WHITE 1.00DIRECTOR X 0. 0. 0.(24) KIRK N. JOSLIN 35.00PRESIDENT AND CEO X 167,845. 0. 13,306.(25) JOAN MORRIS 35.00SVP AND COO X 122,709. 0. 13,205.(26) ADAM SHUSTER 35.00VP FINANCE & ADMIN. X 95,825. 0. 17,716.

386,379. 0. 44,227.101,248. 0. 7,542.487,627. 0. 51,769.

3

X

X

X

CORE MEDICAL GROUP2 KEEWAYDIN DRIVE, SALEM, NH 03079

TEMPORARY THERAPYSTAFFING 281,007.

1SEE PART VII, SECTION A CONTINUATION SHEETS

8

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33220105-01-13


(A) (B) (C) (D) (E) (F)

(continued)Form 990

Name and title Average hours

per week

(list anyhours forrelated


Position (check all that apply)

Reportablecompensation

from the




Estimatedamount of

othercompensation


organizations

Total to Part VII, Section A, line 1c ��

Part VII


(27) CYNTHIA AIKEN 35.00VP PROGRAMS & SERVICES X 101,248. 0. 7,542.

101,248. 7,542.

9

COPY

Noncash contributions included in lines 1a-1f: $

33200910-29-13

Total revenue.

(A) (B) (C) (D)

1 a

b

c

d

e

f

g

h

1

1

1

1

1

1

a

b

c

d

e

f

Co

ntr

ibu

tio

ns

, G

ifts

, G

ran

tsa

nd

Oth

er

Sim

ila

r A

mo

un

ts

Total.

Business Code

a

b

c

d

e

f

g

2

Pro

gra

m S

erv

ice

Re

ven

ue

Total.

3

4

5

6 a

b

c

d

a

b

c

d

7

a

b

c

8

a

b

9 a

b

c

a

b

10 a

b

c

a

b

Business Code

11 a

b

c

d

e Total.

Oth

er

Re

ven

ue

12

Revenue excludedfrom tax under

sections512 - 514

All other contributions, gifts, grants, and

similar amounts not included above

See instructions.

Form (2013)

Page Form 990 (2013)

Check if Schedule O contains a response or note to any line in this Part VIII ��

Total revenue Related orexempt function

revenue

Unrelatedbusinessrevenue

Federated campaigns

Membership dues

~~~~~~

~~~~~~~~

Fundraising events

Related organizations

~~~~~~~~

~~~~~~

Government grants (contributions)

~~

Add lines 1a-1f �� |

All other program service revenue ~~~~~

Add lines 2a-2f �� |

Investment income (including dividends, interest, and

other similar amounts)

Income from investment of tax-exempt bond proceeds

~~~~~~~~~~~~~~~~~ |

|

Royalties �� |

(i) Real (ii) Personal

Gross rents

Less: rental expenses

Rental income or (loss)

Net rental income or (loss)

~~~~~~~

~~~

~~

�� |

Gross amount from sales of

assets other than inventory

(i) Securities (ii) Other

Less: cost or other basis

and sales expenses

Gain or (loss)

~~~

~~~~~~~

Net gain or (loss) �� |

Gross income from fundraising events (not

including $ of

contributions reported on line 1c). See

Part IV, line 18 ~~~~~~~~~~~~~

Less: direct expenses~~~~~~~~~~

Net income or (loss) from fundraising events �� |

Gross income from gaming activities. See

Part IV, line 19 ~~~~~~~~~~~~~

Less: direct expenses

Net income or (loss) from gaming activities

~~~~~~~~~

�� |

Gross sales of inventory, less returns

and allowances ~~~~~~~~~~~~~

Less: cost of goods sold

Net income or (loss) from sales of inventory

~~~~~~~~

�� |

Miscellaneous Revenue

All other revenue ~~~~~~~~~~~~~

Add lines 11a-11d ~~~~~~~~~~~~~~~ |

|��

9Part VIII Statement of Revenue

990


20.

416,566.

905,482.23,536.

1,322,068.

REHABILITATION SERVICES 624100 5,482,555. 5,482,555.MA HOSPITAL SCHOOL CONTRACTS 900099 2,270,689. 2,270,689.ASSISTIVE TECHNOLOGY 624100 2,087,610. 2,087,610.EMPLOYMENT & TRAINING SERVICES 624310 333,645. 333,645.MA AT LOAN PROGRAM 900099 228,313. 228,313.

10,402,812.

79,211. 79,211.

834,756.

723,146.111,610.

111,610. 111,610.

416,566.

77,017.77,017.

0.

11,915,701. 10,402,812. 0. 190,821.

10

COPY

Check here if following SOP 98-2 (ASC 958-720)

332010 10-29-13

Total functional expenses.

Joint costs.

(A) (B) (C) (D)

1

2

3

4

5

6

7

8

9

10

11

a

b

c

d

e

f

g

12

13

14

15

16

17

18

19

20

21

22

23

24

a

b

c

d

e

25

26

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).

Grants and other assistance to governments and

organizations in the United States. See Part IV, line 21

Compensation not included above, to disqualified

persons (as defined under section 4958(f)(1)) and

persons described in section 4958(c)(3)(B)

Pension plan accruals and contributions (include

section 401(k) and 403(b) employer contributions)

Professional fundraising services. See Part IV, line 17

(If line 11g amount exceeds 10% of line 25,

column (A) amount, list line 11g expenses on Sch O.)

Other expenses. Itemize expenses not covered above. (List miscellaneous expenses in line 24e. If line24e amount exceeds 10% of line 25, column (A)amount, list line 24e expenses on Schedule O.)

Add lines 1 through 24e

Complete this line only if the organization

reported in column (B) joint costs from a combined

educational campaign and fundraising solicitation.


Check if Schedule O contains a response or note to any line in this Part IX ��

Total expenses Program serviceexpenses

Management andgeneral expenses

Fundraisingexpenses

Grants and other assistance to individuals in

the United States. See Part IV, line 22 ~~~

Grants and other assistance to governments,

organizations, and individuals outside the

United States. See Part IV, lines 15 and 16 ~

Benefits paid to or for members ~~~~~~~

Compensation of current officers, directors,

trustees, and key employees ~~~~~~~~

~~~

Other salaries and wages ~~~~~~~~~~

Other employee benefits ~~~~~~~~~~

Payroll taxes ~~~~~~~~~~~~~~~~

Fees for services (non-employees):

Management

Legal

Accounting

Lobbying

~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~

Investment management fees

Other.

~~~~~~~~

Advertising and promotion

Office expenses

Information technology

Royalties

~~~~~~~~~

~~~~~~~~~~~~~~~

~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~

Occupancy ~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~Travel

Payments of travel or entertainment expenses

for any federal, state, or local public officials

Conferences, conventions, and meetings ~~

Interest

Payments to affiliates

~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~

Depreciation, depletion, and amortization

Insurance

~~

~~~~~~~~~~~~~~~~~

~~

All other expenses

|

Form (2013)

Do not include amounts reported on lines 6b,7b, 8b, 9b, and 10b of Part VIII.

10Part IX Statement of Functional Expenses

990


703,094. 703,094.

460,992. 460,992.

7,351,145. 6,740,521. 309,216. 301,408.

16,121. 15,010. 289. 822.641,629. 582,052. 27,714. 31,863.541,051. 467,719. 52,037. 21,295.

578. 578.39,700. 39,700.

60,899. 30,241. 25,610. 5,048.13,970. 13,820. 150.

163,452. 98,009. 44,453. 20,990.45,342. 27,302. 11,325. 6,715.

328,893. 264,454. 31,773. 32,666.177,012. 155,328. 8,546. 13,138.

80,134. 70,954. 6,294. 2,886.50,028. 50,028.66,213. 66,213.127,390. 96,926. 29,235. 1,229.51,603. 51,603.

CAMP AND RELATED PROGRA 255,406. 255,406.MINOR EQUIPMENT 52,242. 31,457. 13,049. 7,736.BANK AND OTHER SERVICE 28,863. 28,621. 242.RECRUITMENT 25,081. 4,045. 21,036.

59,807. 17,814. 32,931. 9,062.11,340,645. 9,640,365. 1,245,180. 455,100.

11

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33201110-29-13

(A) (B)

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

1

2

3

4

5

6

7

8

9

10c

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

a

b

10a

10b

As

se

ts

Total assets.

Lia

bil

itie

s

Total liabilities.

Organizations that follow SFAS 117 (ASC 958), check here and

complete lines 27 through 29, and lines 33 and 34.

27

28

29

Organizations that do not follow SFAS 117 (ASC 958), check here

and complete lines 30 through 34.

30

31

32

33

34

Ne

t A

ss

ets

or

Fu

nd

Ba

lan

ce

s


Check if Schedule O contains a response or note to any line in this Part X ��

Beginning of year End of year

Cash - non-interest-bearing

Savings and temporary cash investments

Pledges and grants receivable, net

~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~

Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~

Loans and other receivables from current and former officers, directors,

trustees, key employees, and highest compensated employees. Complete

Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Loans and other receivables from other disqualified persons (as defined under

section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing

employers and sponsoring organizations of section 501(c)(9) voluntary

employees' beneficiary organizations (see instr). Complete Part II of Sch L ~~

Notes and loans receivable, net

Inventories for sale or use

Prepaid expenses and deferred charges

~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~

Land, buildings, and equipment: cost or other

basis. Complete Part VI of Schedule D

Less: accumulated depreciation

~~~

~~~~~~

Investments - publicly traded securities

Investments - other securities. See Part IV, line 11

Investments - program-related. See Part IV, line 11

Intangible assets

~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~

~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~

Add lines 1 through 15 (must equal line 34) ��

Accounts payable and accrued expenses

Grants payable

Deferred revenue

~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Tax-exempt bond liabilities

Escrow or custodial account liability. Complete Part IV of Schedule D

~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~

Loans and other payables to current and former officers, directors, trustees,

key employees, highest compensated employees, and disqualified persons.

Complete Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~

Secured mortgages and notes payable to unrelated third parties ~~~~~~

Unsecured notes and loans payable to unrelated third parties ~~~~~~~~

Other liabilities (including federal income tax, payables to related third

parties, and other liabilities not included on lines 17-24). Complete Part X of

Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Add lines 17 through 25 ��

|

Unrestricted net assets

Temporarily restricted net assets

Permanently restricted net assets

~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~

|

Capital stock or trust principal, or current funds

Paid-in or capital surplus, or land, building, or equipment fund

Retained earnings, endowment, accumulated income, or other funds

~~~~~~~~~~~~~~~

~~~~~~~~

~~~~

Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~

Total liabilities and net assets/fund balances ��

Form (2013)

11Balance SheetPart X

990


53,078. 51,936.

113,797. 131,341.1,119,093. 1,705,458.

43,832. 121,318.

1,467,283.1,331,116. 241,987. 136,167.

4,020,172. 4,489,176.104,811. 107,995.

1,292,797. 1,185,588.6,989,567. 7,928,979.592,378. 619,690.

201,054. 329,244.

1,292,797. 1,185,588.

1,342,377. 1,755,042.

982,698. 739,621.4,411,304. 4,629,185.

X

1,549,469. 2,161,800.294,000. 395,647.734,794. 742,347.

2,578,263. 3,299,794.6,989,567. 7,928,979.

12

COPY

33201210-29-13

1

2

3

4

5

6

7

8

9

10

1

2

3

4

5

6

7

8

9

10

Yes No

1

2

3

a

b

c

2a

2b

2c

a

b

3a

3b


Check if Schedule O contains a response or note to any line in this Part XI ��

Total revenue (must equal Part VIII, column (A), line 12)

Total expenses (must equal Part IX, column (A), line 25)

Revenue less expenses. Subtract line 2 from line 1

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))

~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~

Net unrealized gains (losses) on investments

Donated services and use of facilities

Investment expenses

Prior period adjustments

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Other changes in net assets or fund balances (explain in Schedule O)

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33,

column (B))

~~~~~~~~~~~~~~~~~~~

��

Check if Schedule O contains a response or note to any line in this Part XII ��

Accounting method used to prepare the Form 990: Cash Accrual Other

If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O.

Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~

If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a

separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~

If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis,

consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,

review, or compilation of its financial statements and selection of an independent accountant?~~~~~~~~~~~~~~~

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit

Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit

or audits, explain why in Schedule O and describe any steps taken to undergo such audits ��

Form (2013)

12Part XI Reconciliation of Net Assets

Part XII Financial Statements and Reporting

990


X

11,915,701.11,340,645.

575,056.2,578,263.306,439.

-159,964.

3,299,794.

X

X

X

X

X

X

X

X

13

COPY

OMB No. 1545-0047


33202109-25-13

Information about Schedule A (Form 990 or 990-EZ) and its instructions is at

(iii)

(see instructions)

(iv)(i)

(v)

(i)

(vi)

(i)

(i) (ii) (vii)

(Form 990 or 990-EZ)Complete if the organization is a section 501(c)(3) organization or a section

4947(a)(1) nonexempt charitable trust.| Attach to Form 990 or Form 990-EZ.

|

Open to PublicInspection

Name of the organization Employer identification number

1

2

3

4

5

6

7

8

9

10

11

section 170(b)(1)(A)(i).

section 170(b)(1)(A)(ii).

section 170(b)(1)(A)(iii).

section 170(b)(1)(A)(iii).

section 170(b)(1)(A)(iv).

section 170(b)(1)(A)(v).

section 170(b)(1)(A)(vi).

section 170(b)(1)(A)(vi).

section 509(a)(2).

section 509(a)(4).

section 509(a)(3).

a b c d

e

f

g

h

(i)

(ii)

(iii)

Yes No

11g(i)

11g(ii)

11g(iii)

Yes No Yes No Yes No

Total

For Paperwork Reduction Act Notice, see the Instructions for

Form 990 or 990-EZ.

Schedule A (Form 990 or 990-EZ) 2013

Type of organization (described on lines 1-9 above or IRC section

)

Is the organizationin col. listed in yourgoverning document?

Did you notify theorganization in col.

of your support?

Is theorganization in col.

organized in theU.S.?

Name of supportedorganization

EIN Amount of monetarysupport

(All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches described in

A school described in (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in

A medical research organization operated in conjunction with a hospital described in Enter the hospital's name,

city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

(Complete Part II.)

A federal, state, or local government or governmental unit described in

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in

(Complete Part II.)

A community trust described in (Complete Part II.)

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from

activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment

income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.

See (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or

more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See Check the box that

describes the type of supporting organization and complete lines 11e through 11h.

Type I Type II Type III - Functionally integrated Type III - Non-functionally integrated

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than

foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III

supporting organization, check this box

Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) below,

the governing body of the supported organization?

A family member of a person described in (i) above?

A 35% controlled entity of a person described in (i) or (ii) above?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~

Provide the following information about the supported organization(s).

LHA


SCHEDULE A

Part I Reason for Public Charity Status

Public Charity Status and Public Support 2013


X

14

COPY

Subtract line 5 from line 4.

33202209-25-13

Calendar year (or fiscal year beginning in)

Calendar year (or fiscal year beginning in) |

2

(a) (b) (c) (d) (e) (f)

1

2

3

4

5

Total.

6 Public support.

(a) (b) (c) (d) (e) (f)

7

8

9

10

11

12

13

Total support.

12

First five years.

stop here

14

15

14

15

16

17

18

a

b

a

b

33 1/3% support test - 2013.

stop here.

33 1/3% support test - 2012.

stop here.

10% -facts-and-circumstances test - 2013.

stop here.

10% -facts-and-circumstances test - 2012.

stop here.

Private foundation.


|

Add lines 7 through 10

Schedule A (Form 990 or 990-EZ) 2013 Page

(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization

fails to qualify under the tests listed below, please complete Part III.)

2009 2010 2011 2012 2013 Total

Gifts, grants, contributions, and

membership fees received. (Do not

include any "unusual grants.") ~~

Tax revenues levied for the organ-

ization's benefit and either paid to

or expended on its behalf ~~~~

The value of services or facilities

furnished by a governmental unit to

the organization without charge ~

Add lines 1 through 3 ~~~

The portion of total contributions

by each person (other than a

governmental unit or publicly

supported organization) included

on line 1 that exceeds 2% of the

amount shown on line 11,

column (f) ~~~~~~~~~~~~

2009 2010 2011 2012 2013 Total

Amounts from line 4 ~~~~~~~

Gross income from interest,

dividends, payments received on

securities loans, rents, royalties

and income from similar sources ~

Net income from unrelated business

activities, whether or not the

business is regularly carried on ~

Other income. Do not include gain

or loss from the sale of capital

assets (Explain in Part IV.) ~~~~

Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~

If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)

organization, check this box and �� |

~~~~~~~~~~~~Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))

Public support percentage from 2012 Schedule A, Part II, line 14

%

%~~~~~~~~~~~~~~~~~~~~~

If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and

The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |

If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box

and The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |

If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more,

and if the organization meets the "facts-and-circumstances" test, check this box and Explain in Part IV how the organization

meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~ |

If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or

more, and if the organization meets the "facts-and-circumstances" test, check this box and Explain in Part IV how the

organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~ |

If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions �� |

Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

Section A. Public Support

Section B. Total Support

Section C. Computation of Public Support Percentage


15

COPY

(Subtract line 7c from line 6.)

Amounts included on lines 2 and 3 received

from other than disqualified persons that

exceed the greater of $5,000 or 1% of the

amount on line 13 for the year

(Add lines 9, 10c, 11, and 12.)

332023 09-25-13



Total support.

3

(a) (b) (c) (d) (e) (f)

1

2

3

4

5

6

7

Total.

a

b

c

8 Public support

(a) (b) (c) (d) (e) (f)

9

10a

b

c11

12

13

14 First five years.

stop here

15

16

15

16

17

18

19

20

2013

2012

17

18

a

b

33 1/3% support tests - 2013.

stop here.

33 1/3% support tests - 2012.

stop here.

Private foundation.


Unrelated business taxable income

(less section 511 taxes) from businesses

acquired after June 30, 1975


(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to

qualify under the tests listed below, please complete Part II.)

2009 2010 2011 2012 2013 Total

Gifts, grants, contributions, and

membership fees received. (Do not

include any "unusual grants.") ~~

Gross receipts from admissions,merchandise sold or services per-formed, or facilities furnished inany activity that is related to theorganization's tax-exempt purpose

Gross receipts from activities that

are not an unrelated trade or bus-

iness under section 513 ~~~~~

Tax revenues levied for the organ-

ization's benefit and either paid to

or expended on its behalf ~~~~

The value of services or facilities

furnished by a governmental unit to

the organization without charge ~

~~~ Add lines 1 through 5

Amounts included on lines 1, 2, and

3 received from disqualified persons

~~~~~~

Add lines 7a and 7b ~~~~~~~

2009 2010 2011 2012 2013 Total

Amounts from line 6 ~~~~~~~Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources ~

~~~~

Add lines 10a and 10b ~~~~~~Net income from unrelated businessactivities not included in line 10b, whether or not the business is regularly carried on ~~~~~~~Other income. Do not include gainor loss from the sale of capitalassets (Explain in Part IV.) ~~~~

If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,

check this box and �� |

Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))

Public support percentage from 2012 Schedule A, Part III, line 15

~~~~~~~~~~~~ %

%��

Investment income percentage for (line 10c, column (f) divided by line 13, column (f))

Investment income percentage from Schedule A, Part III, line 17

~~~~~~~~ %

%~~~~~~~~~~~~~~~~~~

If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not

more than 33 1/3%, check this box and The organization qualifies as a publicly supported organization ~~~~~~~~~~ |

If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and

line 18 is not more than 33 1/3%, check this box and The organization qualifies as a publicly supported organization~~~~ |

If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions �� |

Part III Support Schedule for Organizations Described in Section 509(a)(2)

Section A. Public Support

Section B. Total Support

Section C. Computation of Public Support Percentage

Section D. Computation of Investment Income Percentage


1730255. 1705070. 1581615. 1421653. 1298532. 7737125.

7508334. 7565964. 7600151. 9030009.10402812.42107270.

9238589. 9271034. 9181766.10451662.11701344.49844395.

53,410. 30,896. 25,200. 30,590. 140,096.

0.53,410. 30,896. 25,200. 30,590. 140,096.

49704299.

9238589. 9271034. 9181766.10451662.11701344.49844395.

90,877. 84,965. 78,896. 96,119. 79,211. 430,068.

90,877. 84,965. 78,896. 96,119. 79,211. 430,068.

48,761. 53,141. 54,843. 68,496. 225,241.9378227. 9409140. 9315505.10616277.11780555.50499704.

98.4267.35

.85

.94

X

16

COPY

332024 09-25-13

4



Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12.

Also complete this part for any additional information. (See instructions).

Part IV Supplemental Information.


17

COPY

OMB No. 1545-0047


33205109-25-13

Held at the End of the Tax Year

(Form 990) | Complete if the organization answered "Yes," to Form 990,Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.

| Attach to Form 990.| Information about Schedule D (Form 990) and its instructions is at


Name of the organization Employer identification number

(a) (b)

1

2

3

4

5

6

Yes No

Yes No

1

2

3

4

5

6

7

8

9

a

b

c

d

2a

2b

2c

2d

Yes No

Yes No

1

2

a

b

(i)

(ii)

a

b

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2013

Complete if the

organization answered "Yes" to Form 990, Part IV, line 6.

Donor advised funds Funds and other accounts

Total number at end of year

Aggregate contributions to (during year)

Aggregate grants from (during year)

Aggregate value at end of year

~~~~~~~~~~~~~~~

~~~~~~~~

~~~~~~~~~~

~~~~~~~~~~~~~

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds

are the organization's property, subject to the organization's exclusive legal control?~~~~~~~~~~~~~~~~~~

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only

for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring

impermissible private benefit? ��

Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education)

Protection of natural habitat

Preservation of open space

Preservation of an historically important land area

Preservation of a certified historic structure

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last

day of the tax year.

Total number of conservation easements

Total acreage restricted by conservation easements

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

Number of conservation easements on a certified historic structure included in (a)

Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure

listed in the National Register

~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax

year |

Number of states where property subject to conservation easement is located |

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of

violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year |

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year | $

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)

and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and

include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for

conservation easements.


If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art,

historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII,

the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical

treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts

relating to these items:

Revenues included in Form 990, Part VIII, line 1

Assets included in Form 990, Part X

~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $

$~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide

the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenues included in Form 990, Part VIII, line 1

Assets included in Form 990, Part X

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | $

$~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |

LHA


Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.

Part II Conservation Easements.

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

SCHEDULE D Supplemental Financial Statements 2013


29

COPY

33205209-25-13

3

4

5

a

b

c

d

e

Yes No

1

2

a

b

c

d

e

f

a

b

Yes No

1c

1d

1e

1f

Yes No

(a) (b) (c) (d) (e)

1

2

3

4

a

b

c

d

e

f

g

a

b

c

a

b

Yes No

(i)

(ii)

3a(i)

3a(ii)

3b

(a) (b) (c) (d)

1a

b

c

d

e

Total.

Schedule D (Form 990) 2013

(continued)

(Column (d) must equal Form 990, Part X, column (B), line 10(c).)

Two years back Three years back Four years back

Schedule D (Form 990) 2013 Page

Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items

(check all that apply):

Public exhibition

Scholarly research

Preservation for future generations

Loan or exchange programs

Other

Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets

to be sold to raise funds rather than to be maintained as part of the organization's collection? ��

Complete if the organization answered "Yes" to Form 990, Part IV, line 9, orreported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included

on Form 990, Part X?

If "Yes," explain the arrangement in Part XIII and complete the following table:

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Amount

Beginning balance

Additions during the year

Distributions during the year

Ending balance

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Did the organization include an amount on Form 990, Part X, line 21?

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII

~~~~~~~~~~~~~~~~~~~~~~~~~

��


Current year Prior year

Beginning of year balance

Contributions

Net investment earnings, gains, and losses

Grants or scholarships

~~~~~~~

~~~~~~~~~~~~~~

~~~~~~~~~

Other expenditures for facilities

and programs

Administrative expenses

End of year balance

~~~~~~~~~~~~~

~~~~~~~~

~~~~~~~~~~

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment

Permanent endowment

Temporarily restricted endowment

The percentages in lines 2a, 2b, and 2c should equal 100%.

| %

| %

| %

Are there endowment funds not in the possession of the organization that are held and administered for the organization

by:

unrelated organizations

related organizations

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R?

Describe in Part XIII the intended uses of the organization's endowment funds.

~~~~~~~~~~~~~~~~~~~~~~

Complete if the organization answered "Yes" to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property Cost or otherbasis (investment)

Cost or otherbasis (other)

Accumulateddepreciation

Book value

Land

Buildings

Leasehold improvements

~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~

~~~~~~~~~~

Equipment

Other

~~~~~~~~~~~~~~~~~

��

Add lines 1a through 1e. |��

2Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets

Part IV Escrow and Custodial Arrangements.

Part V Endowment Funds.

Part VI Land, Buildings, and Equipment.


X

XX

975,371. 902,304. 836,081. 762,166. 720,227.

117,896. 73,067. 66,223. 84,569. 41,939.

10,654.

1,093,267. 975,371. 902,304. 836,081. 762,166.

3.7067.90

28.40

XX

636,355. 608,163. 28,192.

812,800. 722,953. 89,847.18,128. 18,128.

136,167.

30

COPY

(including name of security)

33205309-25-13

Total.

Total.

(a) (b) (c)

(a) (b) (c)

(a) (b)

Total.

(a) (b) 1.

Total.

2.


(Column (b) must equal Form 990, Part X, col. (B) line 15.)

(Column (b) must equal Form 990, Part X, col. (B) line 25.)

Description of security or category

(Col. (b) must equal Form 990, Part X, col. (B) line 12.) |

(Col. (b) must equal Form 990, Part X, col. (B) line 13.) |


Complete if the organization answered "Yes" to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

Book value Method of valuation: Cost or end-of-year market value

(1)

(2)

(3)

Financial derivatives

Closely-held equity interests

Other

~~~~~~~~~~~~~~~

~~~~~~~~~~~

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Complete if the organization answered "Yes" to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.Description of investment Book value Method of valuation: Cost or end-of-year market value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Complete if the organization answered "Yes" to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

Description Book value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

�� |

Complete if the organization answered "Yes" to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

Description of liability Book value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Federal income taxes

�� |

Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the

organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

3Part VII Investments - Other Securities.

Part VIII Investments - Program Related.

Part IX Other Assets.

Part X Other Liabilities.


ASSETS HELD FOR OTHERS 1,185,588.

1,185,588.

PENSION BENEFITS LIABILITY 739,621.

739,621.

X

31

COPY

33205409-25-13

1

2

3

4

5

1

a

b

c

d

e

2a

2b

2c

2d

2a 2d 2e

32e 1

a

b

c

4a

4b

4a 4b

3 4c.

4c

5

1

2

3

4

5

1

a

b

c

d

e

2a

2b

2c

2d

2a 2d

2e 1

2e

3

a

b

c

4a

4b

4a 4b

3 4c.

4c

5


(This must equal Form 990, Part I, line 12.)

(This must equal Form 990, Part I, line 18.)


Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.

Total revenue, gains, and other support per audited financial statements

Amounts included on line 1 but not on Form 990, Part VIII, line 12:

~~~~~~~~~~~~~~~~~~~

Net unrealized gains on investments


Recoveries of prior year grants

Other (Describe in Part XIII.)

~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

Add lines through ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Subtract line from line ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Amounts included on Form 990, Part VIII, line 12, but not on line 1:

Investment expenses not included on Form 990, Part VIII, line 7b


~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

Add lines and

Total revenue. Add lines and

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

��

Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.

Total expenses and losses per audited financial statements

Amounts included on line 1 but not on Form 990, Part IX, line 25:

~~~~~~~~~~~~~~~~~~~~~~~~~~


Prior year adjustments

Other losses


~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

Add lines through

Subtract line from line

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Amounts included on Form 990, Part IX, line 25, but not on line 1:

Investment expenses not included on Form 990, Part VIII, line 7b


~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~

Add lines and

Total expenses. Add lines and

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

��

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI,

lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

4Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.

Part XIII Supplemental Information.


12,275,181.

306,439.135,989.

-82,948.359,480.

11,915,701.

0.11,915,701.

11,553,651.

135,989.

77,017.213,006.

11,340,645.

0.11,340,645.

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. 2014 AND

2013.

PART V, LINE 4:

THE ORGANIZATION'S ENDOWMENT CONSISTS OF THE GENERAL

ENDOWMENT FUND, THE RICHARD A. LAPIERRE FUND AND THE EASTER SEALS

32

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33205509-25-13

5


(continued)Schedule D (Form 990) 2013 Page Part XIII Supplemental Information


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, 2014 AND 2013. THE

ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS

WITHIN THE NEXT TWELVE MONTHS.

AS OF AUGUST 31, 2014 AND 2013, 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 -159,965.

SPECIAL EVENT EXPENSES 77,017.

TOTAL TO SCHEDULE D, PART XI, LINE 2D -82,948.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

33

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33205509-25-13

5


(continued)Schedule D (Form 990) 2013 Page Part XIII Supplemental Information


SPECIAL EVENT EXPENSES 77,017.

34

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OMB No. 1545-0047


Didfundraiser

have custodyor control of

contributions?

33208109-12-13

Information about Schedule G (Form 990 or 990-EZ) and its instructions is at

(Form 990 or 990-EZ)Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the

organization entered more than $15,000 on Form 990-EZ, line 6a.| Attach to Form 990 or Form 990-EZ. Open To Public

Inspection| Employer identification number

1

a

b

c

d

a

b

e

f

g

2

Yes No

(i) (ii)

(iii) (iv)

(v)

(i)

(vi)

Yes No

Total

3

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule G (Form 990 or 990-EZ) 2013

Name of the organization

Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form 990-EZ filers are notrequired to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

Mail solicitations

Internet and email solicitations

Phone solicitations

In-person solicitations

Solicitation of non-government grants

Solicitation of government grants

Special fundraising events

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees or

key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be

compensated at least $5,000 by the organization.

Name and address of individualor entity (fundraiser)

ActivityGross receipts

from activity

Amount paidto (or retained by)

fundraiserlisted in col.

Amount paidto (or retained by)

organization

�� |

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registrationor licensing.

LHA

www.irs.gov/form 990.

SCHEDULE GSupplemental Information Regarding Fundraising or Gaming Activities

Fundraising Activities. Part I

2013


35

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332082 09-12-13

2

(d)

(a)

(c)

(a) (b) (c)

1

2

3

4

5

6

7

8

9

10

11

(a) (b)

(c) (d)

(a) (c)

1

2

3

4

5

6

7

8

Yes Yes Yes

No No No

9

10

a

b

Yes No

a

b

Yes No

Schedule G (Form 990 or 990-EZ) 2013

Pull tabs/instantbingo/progressive bingo

Schedule G (Form 990 or 990-EZ) 2013 Page Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000

of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

Total events

(add col. through

col. )

Re

ven

ue

Event #1 Event #2 Other events

(event type) (event type) (total number)

Gross receipts

Less: Contributions

~~~~~~~~~~~~~~

~~~~~~~~~~~

Gross income (line 1 minus line 2)

Dir

ec

t E

xpe

nse

s

��

Cash prizes

Noncash prizes

~~~~~~~~~~~~~~~

~~~~~~~~~~~~~

Rent/facility costs ~~~~~~~~~~~~

Food and beverages

Entertainment

~~~~~~~~~~

~~~~~~~~~~~~~~

Other direct expenses ~~~~~~~~~~

Direct expense summary. Add lines 4 through 9 in column (d)

Net income summary. Subtract line 10 from line 3, column (d)

~~~~~~~~~~~~~~~~~~~~~~~~ |

�� |Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than

$15,000 on Form 990-EZ, line 6a.

Re

ven

ue Bingo Other gaming

Total gaming (addcol. through col. )

Dir

ec

t E

xpe

nse

s

Gross revenue ��

Cash prizes

Noncash prizes

~~~~~~~~~~~~~~~

~~~~~~~~~~~~~

Rent/facility costs

Other direct expenses

~~~~~~~~~~~~

��

% % %

Volunteer labor ~~~~~~~~~~~~~

Direct expense summary. Add lines 2 through 5 in column (d)

Net gaming income summary. Subtract line 7 from line 1, column (d)

~~~~~~~~~~~~~~~~~~~~~~~~ |

�� |

Enter the state(s) in which the organization operates gaming activities:

Is the organization licensed to operate gaming activities in each of these states?

If "No," explain:

~~~~~~~~~~~~~~~~~~~~

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year?

If "Yes," explain:

~~~~~~~~~

Part II Fundraising Events.

Part III Gaming.


WALK WITH MEGALA 3

268,966. 136,587. 88,030. 493,583.

244,290. 100,009. 72,267. 416,566.

24,676. 36,578. 15,763. 77,017.

4,248. 4,248.

33,280. 33,280.

700. 700.19,728. 3,298. 15,763. 38,789.

77,017.0.

36

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332083 09-12-13

3

11

12

13

14

15

Yes No

Yes No

a

b

13a

13b

Yes Noa

b

c

16

17

a

b

Yes No

Supplemental Information.

Schedule G (Form 990 or 990-EZ) 2013

Schedule G (Form 990 or 990-EZ) 2013 Page

Does the organization operate gaming activities with nonmembers?

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed

to administer charitable gaming?

~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Indicate the percentage of gaming activity operated in:

The organization's facility

An outside facility

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ %

%~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name |

Address |

Does the organization have a contract with a third party from whom the organization receives gaming revenue?

If "Yes," enter the amount of gaming revenue received by the organization |

~~~~~~

$ and the amount

of gaming revenue retained by the third party | $ .

If "Yes," enter name and address of the third party:

Name |

Address |

Gaming manager information:

Name |

Gaming manager compensation |

Description of services provided |

$

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the

organization's own exempt activities during the tax year | $

Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b,

15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).

Part IV


37

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OMB No. 1545-0047

Department of the Treasury

Internal Revenue Service

33210110-29-13

SCHEDULE I(Form 990)

Complete if the organization answered "Yes" to Form 990, Part IV, line 21 or 22.

| Attach to Form 990.

| Information about Schedule I (Form 990) and its instructions is at



General Information on Grants and AssistancePart I

1

2

Yes No

Part II Grants and Other Assistance to Governments and Organizations in the United States.

(f) 1 (a) (b) (c) (d) (e) (g) (h)

2

3

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule I (Form 990) (2013)


Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection

criteria used to award the grants or assistance? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any

recipient that received more than $5,000. Part II can be duplicated if additional space is needed.Method of

valuation (book,FMV, appraisal,

other)

Name and address of organizationor government

EIN IRC sectionif applicable

Amount ofcash grant

Amount ofnon-cash

assistance

Description ofnon-cash assistance

Purpose of grantor assistance

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table

Enter total number of other organizations listed in the line 1 table

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |

�� |

LHA


Grants and Other Assistance to Organizations,Governments, and Individuals in the United States 2013


X

38

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332102 10-29-13

2Part III Grants and Other Assistance to Individuals in the United States.

(e) (a) (b) (c) (d) (f)

Part IV Supplemental Information.

Schedule I (Form 990) (2013)

Schedule I (Form 990) (2013) Page Complete if the organization answered "Yes" to Form 990, Part IV, line 22.

Part III can be duplicated if additional space is needed.

Method of valuation(book, FMV, appraisal, other)

Type of grant or assistance Number ofrecipients

Amount ofcash grant

Amount of non-cash assistance

Description of non-cash assistance

Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.


ASSISTIVE TECHNOLOGY DEVICES AND EQUIPMENT 603 0. 703,094.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

OF 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.

39

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OMB No. 1545-0047


33211109-13-13

For certain Officers, Directors, Trustees, Key Employees, and HighestCompensated Employees

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.Open to Public

InspectionAttach to Form 990. See separate instructions.

| Information about Schedule J (Form 990) and its instructions is at Employer identification number

Yes No

1a

b

1b

2

2

3

4

a

b

c

4a

4b

4c

Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5-9.

5

5a

5b

6a

6b

7

8

9

a

b

6

a

b

7

8

9

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2013

|| |


Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990,

Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel

Travel for companions

Housing allowance or residence for personal use

Payments for business use of personal residence

Tax indemnification and gross-up payments

Discretionary spending account

Health or social club dues or initiation fees

Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or

reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain~~~~~~~~~~~

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,

trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a? ~~~~~~~~~~~~

Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's

CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to

establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee

Independent compensation consultant

Form 990 of other organizations

Written employment contract

Compensation survey or study

Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a, with respect to the filing

organization or a related organization:

Receive a severance payment or change-of-control payment?

Participate in, or receive payment from, a supplemental nonqualified retirement plan?

Participate in, or receive payment from, an equity-based compensation arrangement?

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation

contingent on the revenues of:

The organization?

Any related organization?

If "Yes" to line 5a or 5b, describe in Part III.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation

contingent on the net earnings of:

The organization?

Any related organization?

If "Yes" to line 6a or 6b, describe in Part III.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments

not described in lines 5 and 6? If "Yes," describe in Part III

Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the

initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in

Regulations section 53.4958-6(c)? ��

LHA


SCHEDULE J(Form 990)

Part I Questions Regarding Compensation

Compensation Information

2013


XX

X X

XXX

XX

XX

X

X

40

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33211209-13-13

2

Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.

Note.

(B) (C) (D) (E) (F)

(i) (ii) (iii) (A)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

(i)

(ii)

Schedule J (Form 990) 2013

Schedule J (Form 990) 2013 Page

Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii).Do not list any individuals that are not listed on Form 990, Part VII.

The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

Breakdown of W-2 and/or 1099-MISC compensation Retirement andother deferredcompensation

Nontaxablebenefits

Total of columns(B)(i)-(D)

Compensationreported as deferred

in prior Form 990Basecompensation

Bonus &incentive

compensation

Otherreportable

compensation

Name and Title


(1) KIRK N. JOSLIN 167,845. 0. 0. 261. 13,045. 181,151. 0.PRESIDENT AND CEO 0. 0. 0. 0. 0. 0. 0.

41

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33211309-13-13

3

Part III Supplemental Information

Schedule J (Form 990) 2013

Schedule J (Form 990) 2013 Page

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.


42

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OMB No. 1545-0047


33221109-04-13

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at

Complete to provide information for responses to specific questions onForm 990 or 990-EZ or to provide any additional information.

| Attach to Form 990 or 990-EZ.|

(Form 990 or 990-EZ)



For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule O (Form 990 or 990-EZ) (2013)


LHA


SCHEDULE O Supplemental Information to Form 990 or 990-EZ 2013


FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

WITH DISABILITIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK AND

PLAY.

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

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).

FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES:

ESMA PROVIDES A WIDE RANGE OF OTHER SERVICES FOR CHILDREN AND ADULTS

WITH

SPECIAL NEEDS. THESE INCLUDE YOUTH LEADERSHIP AND TRANSITION SERVICES,

AUTISM SERVICES, SUMMER PROGRAMS, DISABILITY RESOURCE INFORMATION AND

VETERANS SERVICES.

EXPENSES $ 3,107,334. INCLUDING GRANTS OF $ 0. REVENUE $ 2,499,002.

43

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33221209-04-13

2


Schedule O (Form 990 or 990-EZ) (2013)

Schedule O (Form 990 or 990-EZ) (2013) Page

Name of the organizationEASTER SEALS MASSACHUSETTS, INC. 04-2103867

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:

44

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33221209-04-13

2





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

45

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33221209-04-13

2





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 2014 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, CHANGES IN NET ASSETS:

CHANGE IN PENSION BENEFITS OBLIGATION -159,964.

46

COPY

33221209-04-13

2





PART XII, LINE 2C

THE ORGANIZATION'S OVERSIGHT PROCESS AND SELECTION PROCESS

OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.

47

COPY


File by thedue date forfiling yourreturn. Seeinstructions.

32384112-31-13

| File a separate application for each return.

| Information about Form 8868 and its instructions is at .

Automatic 3-Month Extension, complete only Part I

Additional (Not Automatic) 3-Month Extension, complete only Part II

Electronic filing .

Enter filer's identifying number

Type or

print

Application

Is For

Return

Code

Application

Is For

Return

Code

1

2

3a

b

c

3a

3b

3c

$

$

$

Balance due.

Caution.

For Privacy Act and Paperwork Reduction Act Notice, see instructions. 8868

www.irs.gov/efile e-file for Charities & Nonprofits.

All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of timeto file income tax returns.

Form

(Rev. January 2014)OMB No. 1545-1709

¥ If you are filing for an and check this box ~~~~~~~~~~~~~~~~~~~ |

¥ If you are filing for an (on page 2 of this form).

you have already been granted an automatic 3-month extension on a previously filed Form 8868.

You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation

required to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 8868 to request an extension

of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain

Personal Benefit Contracts, which must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form,

visit and click on

A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete

Part I only ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |

Name of exempt organization or other filer, see instructions. Employer identification number (EIN) or

Number, street, and room or suite no. If a P.O. box, see instructions.

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

Social security number (SSN)

Enter the Return code for the return that this application is for (file a separate application for each return) ~~~~~~~~~~~~~~~~~

Form 990 or Form 990-EZ

Form 990-BL

Form 4720 (individual)

Form 990-PF

01

02

03

04

05

06

Form 990-T (corporation) 07

08

09

10

11

12

Form 1041-A

Form 4720 (other than individual)

Form 5227

Form 6069

Form 8870

Form 990-T (sec. 401(a) or 408(a) trust)

Form 990-T (trust other than above)

¥ The books are in the care of |

Telephone No. | Fax No. |

¥ If the organization does not have an office or place of business in the United States, check this box~~~~~~~~~~~~~~~~~ |

¥ If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group, check this

box . If it is for part of the group, check this box and attach a list with the names and EINs of all members the extension is for.| |

I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until

, to file the exempt organization return for the organization named above. The extension

is for the organization's return for:

|

|

calendar year or

tax year beginning , and ending .

If the tax year entered in line 1 is for less than 12 months, check reason: Initial return Final return

Change in accounting period

If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any

nonrefundable credits. See instructions.

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and

estimated tax payments made. Include any prior year overpayment allowed as a credit.

Subtract line 3b from line 3a. Include your payment with this form, if required,

by using EFTPS (Electronic Federal Tax Payment System). See instructions.

If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for paymentinstructions.

LHA Form (Rev. 1-2014)

www.irs.gov/form8868

Do not complete Part II unless (e-file)

Part I Automatic 3-Month Extension of Time. Only submit original (no copies needed).

8868 Application for Extension of Time To File anExempt Organization Return

X


484 MAIN STREET

WORCESTER, MA 01608

0 1

THE ORGANIZATION484 MAIN STREET - WORCESTER, MA 01608

(508)751-6304

APRIL 15, 2015

X SEP 1, 2013 AUG 31, 2014

0.

0.

0.

48

COPY

30008205-01-13

~~~~~~~~~~~~~~~~~~

FOR THE YEAR ENDING

Prepared for

Prepared by

Mail taxreturn to

Return must bemailed onor before

SpecialInstructions

TAX RETURN FILING INSTRUCTIONSMASSACHUSETTS FORM PC

AUGUST 31, 2014

EASTER SEALS MASSACHUSETTS, INC.484 MAIN STREETWORCESTER, MA 01608

MOODY, FAMIGLIETTI & ANDRONICO, LLP1 HIGHWOOD DRIVETEWKSBURY, MA 01876

NON-PROFIT ORGANIZATIONS/PUBLIC CHARITIES DIVOFFICE OF THE ATTORNEY GENERALONE ASHBURTON PLACEBOSTON, MA 02108

PLEASE MAIL AS SOON AS POSSIBLE.

FORM PC MUST BE SIGNED AND DATED BY THE AUTHORIZEDINDIVIDUAL(S). ALSO BE SURE THAT ALL THE NECESSARYATTACHMENTS ARE INCLUDED WITH FORM PC BEFORE FILING.

ENCLOSE A CHECK FOR $1,000 MADE PAYABLE TO COMMONWEALTH OFMASSACHUSETTS. INCLUDE THE ORGANIZATION'S MASSACHUSETTSATTORNEY GENERAL SIX-DIGIT ACCOUNT NUMBER AND "2013 FORM PC"ON THE REMITTANCE. ALSO INCLUDE THE ORGANIZATION'S FISCALYEAR END DATE IN THIS FORMAT (08/14).COPY

37800105-01-13

Fiscal Year

Check all items attached

(if applicable)Report for the Fiscal Period: to

Attorney General's Account #:

Federal ID #:

OR

Organization Data

up to 2

Please check box if final return prior to dissolution:

Payment Received

Office Use Only:

Office Use Only:

(617) 727-2200, ext. 2101

www.mass.gov/ago/charities

Schedule A-1

Schedule A-2

Schedule RO

Probate Account

Copy of IRS Return

Audited Financial

Statements/Review

Filing Fee

When did the organization first engage in

charitable work in Massachusetts?

Amended Articles/

By-Laws

Has the organization applied for or been granted

IRS tax exempt status? Yes No

If yes, date of application date of

determination letter:

IRS Exemption under 501(c):

If exempt under 501(c), are contributions to the

organization tax deductible as charitable contributions? Yes No

Name:

Mailing Address:

City: State: ZIP:

Phone Number: Fax Number:

Email: Website:

In the table below, please enter the appropriate codes from the corresponding tables found in the instructions.

Enter codes from Table 3 for your organization's main purpose(s)

Category Code Category Code

County (Table 1) Organization Purpose Code 1

Type of Organization (Table 2) Organization Purpose Code 2

Page 1 of 14Form PC

OFFICE OF THE ATTORNEY GENERALNON-PROFIT ORGANIZATIONS/PUBLIC CHARITIES DIVISION

ONE ASHBURTON PLACEBOSTON, MASSACHUSETTS 02108

Form PC

The Commonwealth of Massachusetts

09/01/13 08/31/14X

002865 X

04-2103867XX

09/06/1944X

X

10/16/1947

3

X

EASTER SEALS MASSACHUSETTS, INC.

484 MAIN STREET

WORCESTER MA 01608

(508)751-6304 (508)831-9768

[email protected] EASTERSEALSMA.ORG

14 48

5 41

2

COPY

37800205-01-13

Financial Data Amounts

Name/Title Benefit PlansHrs/Week

Salary andOther Income

OtherCompensation

All questions must be completed in their entirety whether or not similar questions are answered in an attached federal form. See instructionsand definition section for guidance.

(check one)

If yes, pleasecomplete the Schedule RO on pages 13 and 14.

If yes, pleaseprovide explanation (attach separate sheet).

1.

2.

3.

On what date was the organization created?

Where was the organization created?

What is the form of organization?

Corporation Testamentary Trust

Unincorporated Association Inter Vivos Trust

Other (please describe):

4.

5.

Was your organization related to any other organization(s) during the reporting year (see definition of "Related Organization")?

Yes No

Enter your summary of financial data:

A.

B.

C.

D.

E.

F.

G.

H.

Contributions, gifts, grants, and similar amounts received

Gross support and revenue

Program services and similar amounts paid out

Fundraising expenses

Management and general expenses

Payments to affiliates

Total expenses

Net assets or fund balances at the end of the year

6. List the total compensation you provided to your five highest paid employees:

1.

2.

3.

4.

5.

7. Was any compensation provided to any of the individuals listed in question 6 above which was not quantified in your response to 6?

Yes No

Form PC Page 2 of 14 Rev. 02/2010


09/16/1944

WORCESTER, MASSACHUSETTS

X

X

1,322,068.

11,804,091.

9,640,365.

455,100.

1,245,180.

66,213.

11,340,645.

3,299,794.

KIRK N. JOSLINPRESIDENT AND CEO 35.00 167,845. 261. 13,045.JOAN MORRISCOO 35.00 122,709. 160. 13,045.ADAM SHUSTERVP FINANCE/ADMIN 35.00 95,825. 41. 17,675.CYNTHIA AIKENVP PROGRAMS 35.00 101,249. 163. 7,379.PAUL MEDEIROSAVP REHAB SERVICES 35.00 91,759. 150. 19,442.

X

3

COPY

37800305-01-13

Name/Title Amount of Compensation Type(s) of Service

Bank Address Phone Number

(include bank addresses and phone numbers)

(specify)

8. List the name, amount of compensation paid, and the nature of services rendered by each of the organization's five highest paid

consultants providing professional services (e.g. attorneys, architects, accountants, management companies, investment

advisors, professional solicitors, professional fundraising counsel).

1.

2.

3.

4.

5.

9. Bank(s) in which the organization's funds are deposited :

Cash10. What is the organization's accounting method? Accrual

Other :

11. If organization's mailing address is a P.O. Box, list the organization's full street address:

Address:

City: State: ZIP Code:

12. Contact Person Name:

Street Address:

City: State: ZIP Code:

Phone Number:

Page 3 of 14Form PC Rev. 02/2010


TEMPORARY THERAPYCORE MEDICAL GROUP 281,007.STAFFING

MOODY, FAMIGLIETTI & ANDRONICO 47,800.AUDIT SERVICESTEMPORARY OFFICE

COMPLETE STAFFING SOLUTIONS 20,683.STAFFING

ANN HALL 12,938.PUBLIC RELATIONS

COMMERCE BANK & TRUST386 MAIN STREET WORCESTER, MA01615 (508)797-6800

X

CHERYL LAZZARO

484 MAIL STREET

WORCESTER MA 01608

(508)757-2756

4

COPY

37800405-01-13

If you answered yes to Question 13 or 14, you must complete Schedule A-1 and/or Schedule A-2 unless you are exempt from

the solicitation certificate requirement.

(The conditions at both (a) and (b) must be met for your organization to qualify for this exemption.)

If you attach list of states where solicitation was conducted, including registered agency, dates of registration, registration numbers, anyother names under which the organization was/is registered, and the dates and type (mail, telephone, door to door, special events, etc.) ofthe solicitation conducted.

13.

14.

15.

16.

17.

18.

19.

During the fiscal year reported here, did your organization solicit contributions or have funds

solicited on its behalf? Yes No

At any time during the fiscal year following the year reported here, will your organization, or others

acting on its behalf, solicit contributions? Yes No

If you are claiming an exemption from the solicitation certificate requirement, please indicate by checking the box to the right

to identify which exemption applies to your organization.

a religious organization

an organization which: (a) does not raise more than $5,000 during a calendar year OR does not receive contributions from

more than ten persons during a calendar year; AND (b) carries out all of its activities, including fundraising, through unpaid

volunteers.

Attach a list of names, addresses (street and/or mailing), and telephone numbers of other offices/chapters/branches/affiliates.

Attach a list of names, titles, and addresses (street and/or mailing) of officers, directors, trustees, and the principal salaried executives

of organization.

Attach a list of names, titles, and addresses (street and/or mailing) of any individual(s) authorized to sign checks, and any individual(s)

responsible for: custody of funds; distribution of funds; fundraising; and custody of financial records.

YesHas this organization or any of its officers, directors, employees or fundraisers solicited funds in any

other state?

No


STATEMENT 1

STATEMENT 2

STATEMENT 3


X

X

X

5

COPY

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~FORM PC NAME, ADDRESS, PHONE OF OTHER OFFICES STATEMENT 1}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}

NAME PHONE NUMBER}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}EASTER SEALS MASSACHUSETTS, INC. (617)225-2640

ADDRESS}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}89 SOUTH STREET BOSTON, MA 02111

NAME PHONE NUMBER}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}EASTER SEALS MASSACHUSETTS, INC. (508)992-3128

ADDRESS}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}256 UNION STREET NEW BEDFORD, MA 02740

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~FORM PC OFFICERS, DIRECTORS, TRUSTEES AND EXECUTIVES STATEMENT 2}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}KIRK N. JOSLIN PRESIDENT AND CEO484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}JOAN MORRIS SVP AND COO484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}ADAM SHUSTER VP FINANCE & ADMIN.484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}THOMAS SANGLIER II CHAIR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}PETER MAHONEY VICE-CHAIR484 MAIN STREETWORCESTER, MA 01608

EASTER SEALS MASSACHUSETTS, INC. 04-2103867}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}

STATEMENT(S) 1, 2 6

COPY

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}KELLEY HIPPLER TREASURER484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}TODD S. ALEXANDER ASSISTANT TREASURER484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}PAULINE C. HAMEL SECRETARY484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}HARRY SALERNO IMMEDIATE PAST CHAIR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}JOHN S. CLEARY DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}ALISON A. COADY DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}NABIL M. FAROOQ DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}TIMOTHY FERREIRA-BEDARD DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}PAUL FOLEY DIRECTOR484 MAIN STREETWORCESTER, MA 01608


STATEMENT(S) 2 7

COPY

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}DAVID FORD DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}LINDA C. FREEMAN DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}SANDRA HO DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}DAVID S. HOFFMAN DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}LORRAINE KELLEY-ALESSI DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}COLLEEN M. KIGIN DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}JUDY LUDDY DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}MICHAEL MCMANAMA DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}GERALD NIGHTINGALE DIRECTOR484 MAIN STREETWORCESTER, MA 01608


STATEMENT(S) 2 8

COPY

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}LOUIE PSALLIDAS DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}BRIAN ROBERTSON DIRECTOR484 MAIN STREETWORCESTER, MA 01608

NAME AND ADDRESS TITLE}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}}JAY WHITE DIRECTOR484 MAIN STREETWORCESTER, MA 01608


STATEMENT(S) 2 9

COPY

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~FORM PC PAGE 4 LINE 18 STATEMENT 3}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}

NAME AREA OF RESPONSIBILITY}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}CHERYL LAZZARO RESPONSIBLE FOR CUSTODY OF FUNDS

ADDRESS}}}}}}}}}}}}}}}}}}}}}}484 MAIN STREET WORCESTER, MA 01608

NAME AREA OF RESPONSIBILITY}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}CHERYL LAZZARO RESPONSIBLE FOR DISTRIBUTION OF FUNDS


NAME AREA OF RESPONSIBILITY}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}KELLI BARRY RESPONSIBLE FOR FUNDRAISING


NAME AREA OF RESPONSIBILITY}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}CHERYL LAZZARO CUSTODY OF FINANCIAL RECORDS


NAME AREA OF RESPONSIBILITY}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}KIRK N. JOSLIN AUTHORIZED TO SIGN CHECKS


NAME AREA OF RESPONSIBILITY}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}SUSAN CARACIOLO AUTHORIZED TO SIGN CHECKS



STATEMENT(S) 3 10

COPY

NAME AREA OF RESPONSIBILITY}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}CHERYL LAZZARO AUTHORIZED TO SIGN CHECKS


NAME AREA OF RESPONSIBILITY}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}JOAN MORRIS AUTHORIZED TO SIGN CHECKS



STATEMENT(S) 3 11

COPY

37800505-01-13

yes

If yes, please attach an explanation.



see instructions and definition sections

If you answered for Question 23(a) or 23(b) above, please attach an explanation identifying the individual(s) involved, stating theamount of any payments made or value transferred, and describing the terms of each agreement.

20.

21.

22.

23.

Has this organization or any of its officers, directors, or employees:

(a) Been enjoined or otherwise prohibited by a government agency/court from operating

or soliciting contributions? Yes No

(b) Ever been refused registration or had its registration or tax exemption denied, suspended,

modified or revoked by a governmental agency? Yes No

Yes(c) Been the subject of a proceeding regarding any solicitation or registration? No

(d) Entered into a voluntary agreement of compliance or consent judgment with any government

agency or in a case before a court or administrative agency? Yes No

YesHave any restrictions been removed during the year from donor-restricted funds? No

YesHave donor-restricted funds been loaned to unrestricted funds? No

This question involves "Termination of Employment or Changes of Control Compensatory Arrangements" with certain "Related

Parties" ( ). Report only if payments made or promised to any individual are in excess

of four months salary or $100,000, whichever dollar amount is less.

(a) Did you make actual payments or otherwise transfer value under such an arrangement to any individual described

in Related Party definition, sections (a) or (b), which payments are not reported in Question 6 or 7 above? Yes No

(b) Do you have an agreement with any individual described in Related Party definition, sections (a) or (b), containing

such an agreement? Yes No



X

X

X

X

X

X

X

X

12

COPY

37800605-01-13

yes

During the year:

If the answer to any part of Question 24 is , attach a schedule stating the name and address of the related party, the nature of thetransaction, the value or the amounts involved in the transaction, and the procedure followed in authorizing the transaction.

24. This question applies to related party transactions, which include transactions with officers, directors, trustees, certain employees, relative,

and organizations they own or control. Please consult the instructions and definition sections for the definition of a "Related Party" and

"Indebtedness" before answering. Note that transactions involving related parties must be reported even when there is no accounting

recognition (e.g. in-kind gifts, waiver of interest not otherwise reported).

A.

B.

C.

D.

E.

F.

G.

H.

I.

J.

K.

L.

M.

Has your organization sold or transferred assets to or purchased assets from or exchanged assets with a

related party? Yes No

Has your organization leased assets to or leased assets from a related party? Yes No

Has your organization been indebted to a related party? Yes No

Has your organization allowed a related party to be indebted to it? Yes No

Has your organization made or held an investment in a related party? Yes No

Has your organization furnished goods, services, or facilities to a related party? Yes No

Has your organization acquired goods, services, or facilities from a related party who received compensation

or other value in return? Yes No

Has your organization paid or became obligated to pay wages, salary, or other compensation to a related party? Yes No

Has your organization transferred income or assets to or for use by a related party? Yes No

Was your organization a party to any transaction in which any of its officers, directors, or trustees has a material

financial interest, or did any officer, director, or trustee receive anything of value not reported as compensation? Yes No

Has your organization invested in any corporate stock of a company in which any officer, director, or trustee owns

more than 10% of the outstanding shares? Yes No

Is any property of the organization held in the name of or commingled with the property of any other person

or organization? Yes No

Did your organization make a grant award or contribution to any other organization in which any of this organization's

officers, directors, or trustees has a relationship? Yes No



X

X

X

X

X

X

X

X

X

X

X

X

X

13

COPY

37800705-01-13

Under penalty of perjury, I declare that the information furnished in this report, including all attachments, is true and

correct to the best of my knowledge.

Signature: Date:

Printed Name:

Title:

Name of Preparer:

Address

City State ZIP Code

Phone Number


Signature Required


CHERYL LAZZARO

CURRENT VP FINANCE AND ADMIN

MOODY, FAMIGLIETTI & ANDRONICO, LLP

1 HIGHWOOD DRIVE

TEWKSBURY MA 01876

(978)557-5300

14

COPY

37800805-01-13

(check all that apply

(specify)

check all that apply

List any names which will be used by the organization in connection with the solicitation of funds, other than the official name which appears on

page 1.

Types of solicitation activities in which you expect to engage ):

Mass Mailing Via the Internet

Door-to-door Raffle, beano, bingo or gaming event

Entertainment event Sale of goods other than by telephone

Telemarketing without sale of goods or ads Individual Mailings

Telemarketing with sale of goods Corporate solicitations

Telemarketing with sale of ads Grant Proposals

Other :

Identify the method or methods you expect to use for the fundraising ( ):

Professional solicitor* Own employees

Professional fundraising counsel* Volunteers

Commercial co-venturer*

* Provide applicable names and addresses:

Professional Solicitor Name:

Address

City State ZIP Code

Professional Fundraising Counsel Name:

Address

City State ZIP Code

Commercial Co-Venturer Name:

Address

City State ZIP Code

Page 8 of 14Form PC - Schedule A-1 Rev. 02/2010

Schedule A-1Solicitation Activities During Fiscal Year Covered By This Report


XXXX

XX

PAPA GINOS/D'ANGELOS

600 PROVIDENCE HIGHWAY

DEDHAM MA 02026

15

COPY

37800905-01-13

Identify the individuals who will have final responsibility for the charity's custody of contributions:

Name and Title:

Address

City State ZIP Code

Name and Title:

Address

City State ZIP Code

Name and Title:

Address

City State ZIP Code

Identify the individuals who will have final responsibility for the charity's distribution of contributions:

Name and Title:

Address

City State ZIP Code

Name and Title:

Address

City State ZIP Code

Name and Title:

Address

City State ZIP Code

Form PC - Schedule A-1 Page 9 of 14 Rev. 02/2010

Schedule A-1 ctd.Solicitation Activities During Fiscal Year Covered By This Report


CHERYL LAZZAROVP FINANCE AND ADMIN.

484 MAIN STREET

WORCESTER MA 01608


484 MAIN STREET

WORCESTER MA 01608

16

COPY

37801005-01-13

(check all that apply

(specify)

check all that apply

List any names which will be used by the organization in connection with the solicitation of funds, other than the official name which appears on

page 1.

Types of solicitation activities in which you expect to engage ):

Mass Mailing Via the Internet

Door-to-door Raffle, beano, bingo or gaming event

Entertainment event Sale of goods other than by telephone

Telemarketing without sale of goods or ads Individual Mailings

Telemarketing with sale of goods Corporate solicitations

Telemarketing with sale of ads Grant Proposals

Other :

Identify the method or methods you expect to use for the fundraising ( ):

Professional solicitor* Own employees

Professional fundraising counsel* Volunteers

Commercial co-venturer*

* Provide applicable names and addresses:

Professional Solicitor Name:

Address

City State ZIP Code

Professional Fundraising Counsel Name:

Address

City State ZIP Code

Commercial Co-Venturer Name:

Address

City State ZIP Code

Page 10 of 14Form PC - Schedule A-2 Rev. 02/2010

Schedule A-2Solicitation Activities Planned for Fiscal Year Which Follows the Reporting Year


XXXX

XX

PAPA GINOS/D'ANGELOS

600 PROVIDENCE HIGHWAY

DEDHAM MA 02026

17

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37801105-01-13

Identify the individuals who will have final responsibility for the charity's custody of contributions:

Name and Title:

Address

City State ZIP Code

Name and Title:

Address

City State ZIP Code

Name and Title:

Address

City State ZIP Code

Identify the individuals who will have final responsibility for the charity's distribution of contributions:

Name and Title:

Address

City State ZIP Code

Name and Title:

Address

City State ZIP Code

Name and Title:

Address

City State ZIP Code

Form PC - Schedule A-2 Page 11 of 14 Rev. 02/2010

Schedule A-2 ctd.Solicitation Activities Planned for Fiscal Year Which Follows the Reporting Year



484 MAIN STREET

WORCESTER MA 01608


484 MAIN STREET

WORCESTER MA 01608

18

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37801205-01-13

Two different signatures required.

Under penalty of perjury, we declare that the information furnished in this report, including all attachments, is true and correct to the bestof our knowledge.

Signers must be organization president or other authorized officer or trustee.

Signature: Date:

Print Name:

Title:

Signature: Date:

Print Name:

Title:


Certification by Organization

CHERYL LAZZARO

CURRENT VP FINANCE AND ADMIN

19

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37801305-01-13

If you have more than five RelatedOrganizations, please attach a list.

1. Please read the instructions and definition of "Related Organization" carefully before completing this section. (

)

Name: Primary purpose or activity:

FYE A. Donor restricted funds(-) liabilities

B. 3rd party restricted funds(-) liabilities

C. Unrestricted funds(-) liabilities

D. Total net assets(A+B+C)





















Page 13 of 14Form PC - Schedule RO Rev. 02/2010

Schedule RO

20

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37801405-01-13

see instructions

2. List the total compensation paid by your organization and/or any other related organization to your chief executive (e.g. executive director)

and to the four other current or former directors, trustees, officers, or employees within the system of related organizations identified at

question 1, above, receiving the highest aggregate compensation ( ). Use additional lines below to itemize by compensation

source.

Name: Title:

Income Source: Salary and Other Income: Benefits Plan: Other Compensation:

Name: Title:


Name: Title:


Name: Title:


Name: Title:


3. Is asset and/or compensation information for religious organizations and/or certain non-charitable entities related to

foundations excluded pursuant to instructions? Yes No

Form PC - Schedule RO Page 14 of 14 Rev. 02/2010

Schedule RO ctd.

X

21

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Proactive CPA and Consulting Firm

EASTER SEALS MASSACHUSETTS, INC. FINANCIAL STATEMENTS AUGUST 31, 2014 AND 2013

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To the Audit Committee Easter Seals Massachusetts, Inc. Worcester, Massachusetts

INDEPENDENT AUDITORS’ REPORT We have audited the accompanying financial statements of the Easter Seals Massachusetts, Inc., (the "Organization") which comprise the statements of financial position as of August 31, 2014 and 2013, and the related statements of activities, functional expenses and cash flows for the years then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the Organization's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

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Easter Seals Massachusetts, Inc. Page 2

Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Easter Seals Massachusetts, Inc. as of August 31, 2014 and 2013, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Moody, Famiglietti & Andronico, LLP Tewksbury, Massachusetts January 13, 2015

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Statements of Financial Position Easter Seals Massachusetts, Inc.

2014 2013

Assets

Current Assets:Cash 51,936$ 53,078$ Program Fees Receivable, Net of Allowance for Doubtful Accounts

of Approximately $63,800 and $40,800, Respectively 1,705,458 1,119,093 Current Portion of Contributions Receivable 100,674 95,451 Prepaid Expenses 121,318 43,832

Total Current Assets 1,979,386 1,311,454

Contributions Receivable, Net of Current Portion 30,667 18,346 Investments and Endowment 4,597,171 4,124,983 Assets Held for Others 1,185,588 1,292,797 Property and Equipment, Net of Accumulated Depreciation and Amortization 136,167 241,987

Total Assets 7,928,979$ 6,989,567$

Liabilities and Net Assets

Current Liabilities:Line of Credit 1,005,042$ 592,377$ Accounts Payable and Accrued Expenses 619,690 592,378 Current Portion of Pension Benefit Obligation 433,000 258,000 Deferred Revenue 329,244 201,054 Current Portion of Capital Lease Obligation - 2,853

Total Current Liabilities 2,386,976 1,646,662

Note Payable 750,000 750,000 Assets Held for Others 1,185,588 1,292,797 Pension Benefits Obligation, Net of Current Obligation 306,621 721,845 Total Liabilities 4,629,185 4,411,304

Net Assets:Unrestricted:

Available for Operations 1,765,633 1,050,335 Invested in Property and Equipment 136,167 239,134 Board Designated 260,000 260,000

Total Unrestricted 2,161,800 1,549,469

Temporarily Restricted 395,647 294,000 Permanently Restricted 742,347 734,794

Total Net Assets 3,299,794 2,578,263

Total Liabilities and Net Assets 7,928,979 $ 6,989,567 $

August 31

The accompanying notes are an integral part of these financial statements. 3

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Statements of Activities Easter Seals Massachusetts, Inc.

For the Years Ended August 31 2014 2013

Temporarily Permanently Temporarily PermanentlyUnrestricted Restricted Restricted Total Unrestricted Restricted Restricted Total

Revenue and Other Support:Program Fees 10,402,812$ -$ -$ 10,402,812$ 9,030,009$ -$ -$ 9,030,009$ Grants and Contributions 817,597 - - 817,597 867,215 475 - 867,690 Special Events, Net of Direct Costs and Cost of Benefits - -

to Donors of $46,937 and $68,496, Respectively 416,566 - - 416,566 461,307 - - 461,307 In-Kind Contributions 159,525 - - 159,525 107,358 - - 107,358 Legacies and Bequests 64,369 - - 64,369 92,656 - - 92,656 Net Assets Released from Restrictions 25,041 15,975 (41,016) - 14,500 14,876 (29,376) -

Total Revenue and Other Support 11,885,910 15,975 (41,016) 11,860,869 10,573,045 15,351 (29,376) 10,559,020

Expenses:Program Services 9,776,354 - - 9,776,354 8,675,640 - - 8,675,640 General and Administrative 1,245,180 - - 1,245,180 1,252,110 - - 1,252,110 Fundraising 455,100 - - 455,100 509,593 - - 509,593

Total Expenses 11,476,634 - - 11,476,634 10,437,343 - - 10,437,343

Increase (Decrease) in Net Assets from Operations 409,276 15,975 (41,016) 384,235 135,702 15,351 (29,376) 121,677

Non-Operating Revenue and Expenses:Net Unrealized Gains on Investments and Endowment 217,982 60,083 28,374 306,439 183,879 36,163 29,212 249,254 Net Realized Gains on Investments and Endowment 87,028 12,140 12,442 111,610 14,570 5,114 2,048 21,732 Investment Income 58,009 13,449 7,753 79,211 56,782 8,686 6,910 72,378 Change in Pension Benefits Obligation (159,964) - - (159,964) 875,735 - - 875,735

Total Non-Operating Revenues 203,055 85,672 48,569 337,296 1,130,966 49,963 38,170 1,219,099

Increase in Net Assets 612,331 101,647 7,553 721,531 1,266,668 65,314 8,794 1,340,776

Net Assets at Beginning of Year 1,549,469 294,000 734,794 2,578,263 282,801 228,686 726,000 1,237,487

Net Assets at End of Year 2,161,800$ 395,647$ 742,347$ 3,299,794$ 1,549,469$ 294,000$ 734,794$ 2,578,263$


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Statements of Functional Expenses Easter Seals Massachusetts, Inc.

For the Year Ended August 31 2014

Assistive Other Total General TotalRehabilitation Technology Community Program and Support Total

Services Services Services Services Administrative Fundraising Services Expenses

Personnel and Related Costs:Salaries and Contracted Services 3,216,529$ 1,140,455$ 2,383,537$ 6,740,521$ 731,189$ 301,408$ 1,032,597$ 7,773,118$ Benefits 273,349 121,993 201,720 597,062 67,022 32,685 99,707 696,769 Payroll Taxes 209,936 81,724 176,059 467,719 52,037 21,295 73,332 541,051

Total Payroll and Related Costs 3,699,814 1,344,172 2,761,316 7,805,302 850,248 355,388 1,205,636 9,010,938

Other Operating Costs:Assistance to Individuals - 703,094 255,406 958,500 - - - 958,500 Occupancy 19,234 121,009 124,211 264,454 31,773 32,666 64,439 328,893 Travel and Transportation 53,410 55,949 45,969 155,328 8,546 13,138 21,684 177,012 Advertising and Marketing Materials 765 2,114 141,930 144,809 150 - 150 144,959 Depreciation 1,082 15,165 80,679 96,926 29,235 1,229 30,464 127,390 Professional Fees 2,180 960 32,101 35,241 65,888 5,048 70,936 106,177 Telecommunications 30,583 22,146 20,036 72,765 27,419 5,273 32,692 105,457 Equipment, Software and Repairs 121 32,417 26,221 58,759 24,374 14,451 38,825 97,584 Meetings and Conferences 4,440 13,459 53,055 70,954 6,294 2,886 9,180 80,134 Membership Fees - - 66,213 66,213 - - - 66,213 Postage and Printing 910 2,542 21,792 25,244 17,034 15,717 32,751 57,995 Insurance - - - - 51,603 - 51,603 51,603 Interest - - - - 50,028 - 50,028 50,028 Other Expenses 7,779 5,031 5,004 17,814 7,448 9,062 16,510 34,324 Bank and Other Service Fees - - - - 28,621 242 28,863 28,863 Bad Debt Expense - - - - 25,483 - 25,483 25,483 Recruitment 3,780 - 265 4,045 21,036 - 21,036 25,081

Total Other Operating Costs 124,284 973,886 872,882 1,971,052 394,932 99,712 494,644 2,465,696

Total Expenses 3,824,098$ 2,318,058$ 3,634,198$ 9,776,354$ 1,245,180$ 455,100$ 1,700,280$ 11,476,634$

Program Services Support Services


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Statements of Functional Expenses (Continued) Easter Seals Massachusetts, Inc.

For the Year Ended August 31 2013

Assistive Other Total General TotalRehabilitation Technology Community Program and Support Total

Services Services Services Services Administrative Fundraising Services Expenses

Personnel and Related Costs:Salaries and Contracted Services 2,952,105$ 1,068,019$ 2,003,075$ 6,023,199$ 698,223$ 340,954$ 1,039,177$ 7,062,376$ Benefits 234,468 113,152 151,567 499,187 121,976 35,014 156,990 656,177 Payroll Taxes 195,030 79,076 149,103 423,209 51,783 25,293 77,076 500,285

Total Payroll and Related Costs 3,381,603 1,260,247 2,303,745 6,945,595 871,982 401,261 1,273,243 8,218,838

Other Operating Costs:Assistance to Individuals - 522,799 217,883 740,682 - - - 740,682 Occupancy 21,080 113,405 139,187 273,672 28,590 23,956 52,546 326,218 Travel and Transportation 69,001 54,165 42,932 166,098 10,940 14,059 24,999 191,097 Advertising and Marketing Materials - 1,565 98,837 100,402 500 1,450 1,950 102,352 Depreciation 1,371 12,021 81,736 95,128 28,501 1,340 29,841 124,969 Professional Fees 2,600 313 29,179 32,092 68,452 22,065 90,517 122,609 Telecommunications 30,159 20,799 20,800 71,758 27,039 5,200 32,239 103,997 Equipment, Software and Repairs 174 36,931 27,665 64,770 40,973 14,194 55,167 119,937 Meetings and Conferences 3,128 19,807 61,741 84,676 4,886 1,880 6,766 91,442 Membership Fees - - 65,000 65,000 - - - 65,000 Postage and Printing 1,014 5,726 17,599 24,339 18,596 14,758 33,354 57,693 Insurance - - - - 47,574 - 47,574 47,574 Interest - - - - 50,171 - 50,171 50,171 Other Expenses 4,930 1,420 5,078 11,428 6,987 8,163 15,150 26,578 Bank and Other Service Fees - - - - 23,999 1,267 25,266 25,266 Recruitment - - - - 22,920 - 22,920 22,920

Total Other Operating Costs 133,457 788,951 807,637 1,730,045 380,128 108,332 488,460 2,218,505

Total Expenses 3,515,060$ 2,049,198$ 3,111,382$ 8,675,640$ 1,252,110$ 509,593$ 1,761,703$ 10,437,343$

Program Services Support Services


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Statements of Cash Flows Easter Seals Massachusetts, Inc.

For the Years Ended August 31 2014 2013

Cash Flows from Operating Activities:Increase in Net Assets 721,531$ 1,340,776$ Adjustments to Reconcile Increase in Net Assets to

Net Cash (Used in) Provided by Operating Activities:Depreciation 127,390 124,969 Investment and Endowment Income, Non-Cash Portion (79,177) (68,218) Net Realized Gain on Investments and Endowment (111,610) (21,732) Net Unrealized Gain on Investments and Endowment (306,439) (249,254) Change in Pension Benefit Obligation (240,224) (1,119,936) (Increase) Decrease in Program Fees Receivable (586,365) 4,683 Increase in Contributions Receivable (17,544) (1,285) (Increase) Decrease in Prepaid Expenses (77,486) 35,033 Increase in Accounts Payable and Accrued Expenses 27,312 43,947 (Decrease) Increase in Deferred Revenue 128,190 96,062

Net Cash (Used in) Provided by Operating Activities (414,422) 185,045

Cash Flows from Investing Activities:Proceeds from Sales of Investments and Endowment 834,756 696,697 Purchase of Investments and Endowment (809,718) (679,877) Purchase of Property and Equipment (21,570) (46,881)

Net Cash Provided by (Used in) Investing Activities 3,468 (30,061)

Cash Flows from Financing Activities:Net Borrowings (Repayments) on Line of Credit 412,665 (127,741) Repayment of Capital Lease (2,853) (33,631)

Net Cash Provided by (Used in) Financing Activities 409,812 (161,372)

Net Increase (Decrease) in Cash (1,142) (6,388)

Cash, Beginning of Year 53,078 59,466

Cash, End of Year 51,936$ 53,078$

Supplemental Disclosure of Cash Flow Information:

Cash Paid During the Years for Interest 50,028$ 50,171$


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Notes to the Financial Statements Easter Seals Massachusetts, Inc.

1. Organization and Summary of Significant

Accounting Policies: Reporting Entity: Easter Seals Massachusetts, Inc. (the “Organization”) is a Massachusetts not-for-profit organization that provides 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 assistance, advocacy and public education programs that are provided in communities throughout Massachusetts. In addition, the Organization is the administrator of the Massachusetts Assistive Technology Loan Program (MATLP). The Organization maintains its headquarters in Worcester, Massachusetts, and has technology and training centers in Boston, Massachusetts and New Bedford, Massachusetts. Method of Accounting: The financial statements of the Organization have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP). Revenue Recognition: Revenues are reported as increases in unrestricted net assets unless the use is limited by donor-imposed restrictions. Expenses are reported as decreases in unrestricted net assets. Program fees include revenue from government contracts and are recorded as the related services are rendered and the associated costs are incurred. Government contracts are subject to audit by the appropriate governmental agency. It is the position of management that the results of such audits, if any, will not have a material effect on the results of operations or the financial position of the Organization as of August 31, 2014 and 2013. Deferred Revenue: Deferred revenue consists of revenues relating to special events which is recorded when the event takes place and is shown net of direct costs of the event and the cost of benefits to donors. Contributions: Contributions, including unconditional promises to give, are recognized as revenues at fair value at the date the promise is received. Conditional promises to give are not recognized until they become unconditional, that is, at the time when the conditions on which they depend are substantially met. Contributions of assets other than cash are recorded at their estimated fair value. Contributions to be

received after one year are discounted at an appropriate discount rate commensurate with the risk involved. Amortization of discount is recorded as additional contribution revenue in accordance with donor-imposed restrictions, if any, on the statements of activities. Contributions received with donor-imposed restrictions that are met in the same year as received are reported as revenues of the unrestricted restricted net asset class. Contributions received with donor-imposed restrictions that are met subsequent to the year in which they are received are reported as revenues of the temporarily restricted net asset class. A reclassification to unrestricted net assets is made to reflect the expiration of such restrictions in the year the restriction is met. Permanently restricted contributions are recorded as permanently restricted revenue at fair value at the date the promise is received. Revenue from legacies and bequests is recognized upon receipt, unless advance notice of the Organization's unconditional right to receive the legacy or bequest is received and the fair value of the contribution is determinable, in which case the revenue is recognized upon notice. Donated services are recognized as revenue when the services received create or enhance non-financial assets or require specialized skills that would typically need to be purchased if not provided by donation. Donated assets are recognized as revenue when the asset is unconditionally pledged and the fair value of the asset received is determinable. Substantial numbers of volunteers have donated significant amounts of their time to the Organization. However, the financial statements do not include amounts for these donated services as there is no objective basis to measure the value of such services and these services are not specialized as defined accordance with GAAP. Allocation of Expenses: Expenses related directly to a specific program are charged to that program while other general program expenses are allocated to individual programs based upon management’s estimate of the percentage attributable to each program. Fundraising costs are not allocated.

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Notes to the Financial Statements (Continued) Easter Seals Massachusetts, Inc.


Accounting Policies (Continued): Fair Value: The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described as follows: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Organization has the ability to access. Level 2 - Inputs to the valuation methodology include: • Quoted prices for similar assets or liabilities in

active markets; • Quoted prices for identical or similar assets or

liabilities in inactive markets; • Inputs other than quoted prices that are

observable for the asset or liability; and • Inputs that are derived principally from or

corroborated by observable market data by correlation or other means.

If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Classification and Reporting of Net Assets: The Organization reports information regarding its financial position and activities according to three

classes of net assets: unrestricted net assets, temporarily restricted net assets and permanently restricted net assets. A description of the three net asset classes follows: • Unrestricted net assets represent the portion of

the Organization’s net assets that are neither permanently restricted nor temporarily restricted by donor-imposed stipulations. Unrestricted net assets include expendable funds available for support of the Organization, as well as funds invested in property and equipment. The Organization further subdivides this classification into Board-designated net assets, which have been designated by Board action for specific purposes.

• Temporarily restricted net assets represent

contributions and other inflows of assets whose use by the Organization is limited by donor-imposed stipulations that either expire by passage of time or can be fulfilled and removed by actions of the Organization pursuant to those stipulations.

• Permanently restricted net assets represent

contributions and other inflows of assets whose use by the Organization is limited by donor-imposed stipulations that neither expire by passage of time nor can be fulfilled or otherwise removed by actions of the Organization.

Cash: The Organization maintains its bank account with the same institution with which it has a line of credit. Accordingly, all available cash balances are automatically applied against the outstanding balance on the line of credit at the end of each business day. As such, any cash balance in the Organization's bank account has been offset against the line of credit balance as of August 31, 2014 and 2013. Cash in the accompanying statements of financial position consists of cash on hand and cash relating to a specific program that, in accordance with the programs contract, is maintained in a segregated account. Investments, Endowment and Investment Income: The Organization’s realized gains and losses are recorded on the trade date based on the average cost method for mutual funds and the specific cost method for all other securities. Unrealized gains and losses are recorded based on the fair market value of investments.

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Accounting Policies (Continued): The Organization’s investments are reported at fair value at the statements of financial position date. Realized and unrealized gains and losses are reflected in the accompanying statements of activities. Investment income or loss (including realized and unrealized gains and losses on investments, interest and dividends) is included in unrestricted net assets unless the income or loss is restricted by donor or law. The Organization allocates investment income in accordance with donor restrictions and Massachusetts law including the provisions of the Uniform Prudent Management of Institutional Funds Act (UPMIFA). UPMIFA requires the investment of endowments in good faith and with the care that an ordinarily prudent person in a like position would exercise under similar circumstances. It requires prudence in incurring investment costs, authorizing only costs that are appropriate and reasonable. Factors to be considered in investing are expanded to include, for example, the effects of inflation. UPMIFA emphasizes that investment decisions be made in relation to the overall resources of the Organization. The assets of the General Endowment Fund, the Easter Seals Assistive Technology Endowment Fund, the Elmer C. Bartels/Easter Seals Massachusetts Camp Scholarship Fund and the Matthew V. Joslin Fund for Unmet Needs are maintained in separate investment portfolios. Unrestricted investments and the assets of the Richard A. LaPierre Pioneer Fund are maintained in pooled investment accounts. Investment income consists of interest and dividends and is presented net of investment advisory fees of $26,438 and $23,741 for the years ended August 31, 2014 and 2013, respectively. Interest income is recorded as earned and dividend income is recorded on the ex-dividend date. Endowment: The endowments include those net assets of donor-restricted funds that the Organization must hold in perpetuity or for a donor-specified period. The Organization’s endowment consists of the General Endowment Fund, the Richard A. LaPierre Pioneer Fund (Pioneer Fund) and the Easter Seals Assistive Technology Endowment Fund which supports the Organization’s assistive technology program. The

endowment funds include only donor-restricted funds, as no funds have been designated by the Board of Directors to function as endowments. Net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions. Concentrations of Credit Risk: Financial instruments that potentially subject the Organization to credit risk consist primarily of cash, investments and endowment, and program fees and contributions receivable. The Organization maintains its cash and investments and endowment with a high-credit quality financial institution. From time to time, the bank balance of the Organization’s cash may exceed Federal deposit insurance limits. However the Organization has not experienced any losses in this area and management believes its cash deposit is not subject to significant risk. Program fees and contributions receivable are carried at the outstanding principal balance, less an estimate made for doubtful receivables, if any. Management determines the allowance for doubtful accounts by identifying troubled receivables and by using historical experience and assessment of credit worthiness. Receivables are written off when deemed uncollectible. Recoveries of receivables previously written off are recorded when received. The Organization derives significant revenue from the Commonwealth of Massachusetts. During the years ended August 31, 2014 and 2013, this revenue represented approximately 26% and 24%, respectively, of the Organization’s total program fees. The Commonwealth of Massachusetts also represented approximately 39% and 29% of program fees receivable as of August 31, 2014 and 2013, respectively. Property and Equipment: Property and equipment acquisitions are recorded at cost, if purchased, or at fair market value at the time of donation, if donated. Other assets, consisting of a work of art and software in development which is not yet placed in service are not being depreciated. Depreciation is computed using the straight-line method over the following estimated useful lives of the related assets as follows: Furniture and Equipment 3-10 Years Buildings and Improvements 10-25 Years

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Accounting Policies (Continued): Pension Plan: The Organization sponsors a noncontributory defined benefit pension plan. The Organization's policy is to fund the required contribution necessary to meet the present and future obligations of the plan. Income Taxes: The Organization is a nonprofit organization as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes. As a result, no provision for income taxes is presented in these financial statements. However, in certain circumstances, the Organization may be subject to federal and state income taxes for profits generated from unrelated trade or business income. As of August 31, 2014 and 2013, management has determined that the Organization does not have any liabilities associated with unrelated trade or business income. 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, 2014 and 2013. The Organization does not expect any material change in uncertain tax benefits within the next twelve months. As of August 31, 2014 and 2013, 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. Operating Measure: The Organization has defined the change in net assets from operations to include all support, revenue and expenses, except for investment income, related realized and unrealized gains and losses, changes in pension benefits obligation and any gains or losses resulting from unusual or infrequent transactions.

Advertising and Promotional Costs: The Organization expenses advertising and promotional costs as incurred. During the years ended August 31, 2014 and 2013, the Organization incurred advertising expense in the amounts of $13,970 and $8,099, respectively. During the years ended August 31, 2014 and 2013, the Organization also received donated advertising in the amounts of $130,989 and $92,303, respectively. Use of Estimates: Management has used estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities in its preparation of the financial statements in accordance with GAAP. Actual results experienced by the Organization may differ from those estimates. Reclassification: Certain accounts in the August 31, 2013 financial statements have been reclassified for comparative purposes to conform to the presentation in the August 31, 2014 financial statements. Subsequent Events: Management has evaluated subsequent events spanning the period from August 31, 2014 through January 13, 2015, the latter representing the issuance date of these financial statements. 2. Investments and Endowment: Investments and endowment as of August 31, 2014 and 2013 are stated at fair value and consist of the following:

2014 2013

Equity Securities 2,397,961$ 2,092,431$ Fixed Income 1,128,672 1,071,376 Mutual Funds 859,904 779,042 Alternative Investments 107,995 104,811 Brokerage Cash 102,639 77,323

4,597,171$ 4,124,983$

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2. Investments and Endowment (Continued): The change in the endowment balance by net asset classification for the years ended August 31, 2014 and 2013 consists of the following:

Temporarily PermanentlyUnrestricted Restricted Restricted Total

Endowment, Beginning of Year 22,484$ 218,092$ 734,794$ 975,370$ Investment Returns: Interest and Dividend Income 17,944 19,612 20,195 57,751 Net Appreciation - 53,771 28,374 82,145 Appropriation of Endowment for Expenditure - (22,000) - (22,000) Total Investment Returns 17,944 51,383 48,569 117,896

Reclassification of Appreciation in Excess of Constant Dollar Valuation - 41,016 (41,016) -

Endowment, End of Year 40,428$ 310,491$ 742,347$ 1,093,266$

Temporarily PermanentlyUnrestricted Restricted Restricted Total

Endowment, Beginning of Year 16,573$ 159,730$ 726,000$ 902,303$ Investment Returns: Interest and Dividend Income 5,911 1,005 6,910 13,826 Net Appreciation - 42,481 31,260 73,741 Appropriation of Endowment for Expenditure - (14,500) - (14,500) Total Investment Returns 5,911 28,986 38,170 73,067

Reclassification of Appreciation in Excess of Constant Dollar Valuation - 29,376 (29,376) -

Endowment, End of Year 22,484$ 218,092$ 734,794$ 975,370$

2014

2013

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2. Investments and Endowment (Continued): Interpretation of Relevant Law: Management of the Organization has interpreted UPMIFA as requiring the preservation of the fair value of the original gift, as of the gift date, of donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation permanently restricted net assets include: (a) the original value of gifts donated to establish a permanent endowment, (b) the original value of subsequent gifts to the permanent endowment, and (c) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portion of donor-restricted endowment funds that is not classified in permanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the Organization in a manner consistent with the standard of prudence prescribed by UPMIFA. In accordance with UPMIFA, the Organization considers the following factors in making a determination to appropriate or accumulate donor-restricted endowment funds: • Duration and preservation of the fund

• Purposes of the Organization and the donor-restricted endowment fund

• General economic conditions

• Possible effects of inflation and deflation

• Expected total return from income and the appreciation of investments

• Organization's other resources

• Organization's investment policies

Funds with Deficiencies: From time to time the fair value of assets associated with individual donor-restricted endowment funds may fall below the level that the donor or UPMIFA requires in order to maintain the perpetual duration of the fund. Deficiencies of this nature are reported in unrestricted net assets and generally result from unfavorable market fluctuations. There were no deficiencies of this type as of August 31, 2014 and 2013. Return Objectives and Risk Parameters: The Organization has adopted an investment policy for its endowment investments that attempts to provide a predictable stream of funding to programs supported by its endowment. This investment policy is continuously monitored by the Organization’s Investment Committee. To satisfy its long-term rate-of-return objectives, the investment policy relies on a total return strategy in which investment returns are achieved through both capital appreciation (realized and unrealized) and current yield (interest and dividends). The investment policy targets a diversified asset allocation that places a greater emphasis on equity-based investments, including mutual funds, to achieve its long-term return objectives within prudent risk constraints. Spending Policy: The donors have specified that up to fifty percent of the income and appreciation on the Easter Seals Assistive Technology Endowment Fund may be used for operations. The donors to the Pioneer Fund have specified that income and appreciation may be spent to the extent that the Organization preserves the value of the original donations in constant dollars. In accordance with management’s goal of building the value of the General Endowment Fund, none of the Fund’s accumulated appreciation or earnings have been appropriated for expenditure.

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3. Fair Value: Investments and endowment and pension liabilities which are measured at fair value as of August 31, 2014 and 2013 are as follows:

Quoted Pricesin Active Markets Significant Significant

for Identical Assets Other Observable Unobservableor Liabilities Inputs Inputs

Totals (Level 1) (Level 2) (Level 3)

Brokerage Cash 102,639$ 102,639$ -$ -$

Equity Securities:Consumer Sector 607,786 607,786 - - Information Technology Sector 471,402 471,402 - - Industrials Sector 315,461 315,461 - - Health Care Sector 370,904 370,904 - - Energy Sector 256,069 256,069 - - Financial Sector 248,532 248,532 - - Materials Sector 83,335 83,335 - - Telecommunications Sector 44,472 44,472 - -

Total Equity Securities 2,397,961 2,397,961 - -

Fixed Income:Domestic Corporate Bonds 811,626 - 811,626 - US Government Agency Bonds 181,371 - 181,371 - US Government Bonds 135,675 - 135,675 -

Total Fixed Income 1,128,672 - 1,128,672 -

Other Investments:Mutual Funds - Moderate Allocation 291,093 291,093 - - Mutual Funds - Balanced Index Funds 289,555 289,555 - - Mutual Funds - Other 279,256 279,256 - - Alternative Investments 107,995 - - 107,995

Total Other Investments 967,899 859,904 - 107,995

Total Investments and Endowments 4,597,171$ 3,360,504$ 1,128,672$ 107,995$

Total Pension Liabilities 739,621$ -$ 739,621$ -$

2014Fair Value Measurements at Reporting Date Using

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3. Fair Value (Continued):




Brokerage Cash 77,323$ 77,323$ -$ -$

Equity Securities:Consumer Sector 642,993 642,993 - - Information Technology Sector 291,895 291,895 - - Industrials Sector 298,581 298,581 - - Health Care Sector 250,310 250,310 - - Energy Sector 252,807 252,807 - - Financial Sector 226,188 226,188 - - Materials Sector 69,704 69,704 - - Telecommunications Sector 59,953 59,953 - -

Total Equity Securities 2,092,431 2,092,431 - -

Fixed Income:Domestic Corporate Bonds 670,030 - 670,030 - US Government Agency Bonds 235,992 - 235,992 - US Government Bonds 165,354 - 165,354 -

Total Fixed Income 1,071,376 - 1,071,376 -

Other Investments:Mutual Funds - Moderate Allocation 245,312 245,312 - - Mutual Funds - Balanced Index Funds 266,970 266,970 - - Mutual Funds - Other 266,760 266,760 - - Alternative Investments 104,811 - - 104,811

Total Other Investments 883,853 779,042 - 104,811

Total Investments and Endowments 4,124,983$ 2,948,796$ 1,071,376$ 104,811$



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3. Fair Value (Continued): Realized and unrealized gains based on fair value measurements using significant unobservable (Level 3) inputs for the years ended August 31, 2014 and 2013 were related to alternative investments. The Organization's fair value measurement activity using significant unobservable inputs, and associated realized and unrealized gains on assets held as of August 31, 2014 and 2013 were as follows:

2014

Beginning Balance 104,811$ Total Unrealized Gains Included in Earnings 3,184

Ending Balance 107,995$

2013

Beginning Balance 101,250$ Total Unrealized Gains Included in Earnings 3,561

Ending Balance 104,811$

Investments are exposed to various risks such as interest rate, credit, and overall market volatility. As such, it is reasonably possible that changes in the values of investments will occur in the near term. These changes could materially affect the amounts reported in the statements of financial position and activities and the Organization’s changes in net assets. The Organization's Level 3 financial assets are measured at the fair value of those financial assets based on the net average value (NAV) of those assets. Absent the development of quantitative unobservable inputs by the Organization, the pricing for these assets is based on third-party pricing information, without adjustment by the Organization. The investment strategy relating to the Organization's investment in the Advantage Advisers Xanthus Fund, LLC (the "Fund") utilizing Level 3 inputs is to achieve maximum capital appreciation. To do this, the Fund invests in a portfolio consisting generally of U.S. and foreign companies that its investment advisors believe are well positioned to benefit from demand for their products or services, particularly companies that can innovate or grow rapidly relative to their peers in the market.

4. Contributions Receivable: Contributions receivable as of August 31, 2014 and 2013 are expected to be collected as follows:

2014 2013

In One Year or Less 102,995$ 95,451$ Between One and

Four Years 30,000 20,000 132,995 115,451

Less Discount 1,654 1,654

Total Contributions Receivable 131,341$ 113,797$

The long-term contributions receivable were discounted using an interest rate of 2.98% and 3.31% as of August 31, 2014 and 2013, respectively. 5. Property and Equipment: Property and equipment as of August 31, 2014 and 2013 consists of the following:

2014 2013

Furniture and Fixtures 812,800$ 791,230$ Building and Improvements 636,355 636,355 Other Assets 11,715 11,715 Software in Development 6,413 6,413

1,467,283 1,445,713

Less: AccumulatedDepreciation 1,331,116 1,203,726

136,167$ 241,987$

Depreciation expense for the years ended August 31, 2014 and 2013 amounted to $127,390 and $124,969, respectively.

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6. Line of Credit: The Organization maintains a $1,750,000 secured revolving line of credit with a bank, which is in effect until terminated by the bank or the Organization. Interest on borrowings is payable monthly and is based at the bank’s corporate base lending rate (3.25% at August 31, 2014). Principal is due on demand and the line is secured by the unrestricted investments of the Organization which amounted to $3,470,530 and $3,085,926 as of August 31, 2014 and 2013, respectively. As of August 31, 2014 and 2013, the line of credit secures a letter of credit issued for the Commonwealth of Massachusetts Division of Professional Licensure in the amount of $5,000. 7. Note Payable: The Organization has an original $1,000,000 note payable agreement maturing in April 2017. Through April 2014, interest on this note is payable monthly at the bank’s corporate base rate less 0.50% or the Federal Home Loan Bank’s 12 Month Regular Classic Advance Rate plus 2.00% as determined annually by the Organization. As of April 2014, interest on this note will be payable at the banks corporate rate less 0.50%. The interest rate on the note was 2.75% and 2.37% as of August 31, 2014 and 2013, respectively. The principal is due at maturity or may be paid early without penalty. The note is secured by the unrestricted investments of the Organization which amounted to $3,470,530 and $3,085,926 as of August 31, 2014 and 2013, respectively. In prior years, the Organization repaid $250,000 resulting in an outstanding balance in the amount of $750,000 as of August 31, 2014 and 2013. 8. Assets Held for Others: The (MATLP) Massachusetts Assistive Technology Loan Program helps people with disabilities apply for and obtain low interest bank loans for assistive technology devices and services. The MATLP was established in 2004 with a combination of federal and state funding and is governed by the Massachusetts Assistive Technology Loan Program Committee (the

“Committee”), a group comprised of fifteen (15) members who were initially appointed jointly by the Organization and the Massachusetts Rehabilitation Commission. Remaining members of the Committee now appoint individuals to fill any vacancies on the Committee. As of August 31, 2014 and 2013, one (1) and two (2) members of the Committee were current or former members of the Organization’s Board of Directors, respectively. The Committee has contracted with the Organization to provide daily program management and operation under the guidance of the Committee and to serve as custodian of the assets that support the MATLP. The Organization’s responsibilities under the contract include staffing, budget preparation and maintenance as directed by the Committee, direct services to clients and bank liaisons, preparation of monthly and annual reports for the Committee and various other agencies and committees and oversight of the assets which support the MATLP. The contract remains in effect until otherwise modified and may be terminated by either the Organization or the Committee upon ninety (90) days written notice. The MATLP assets are maintained in an investment portfolio that is separate from the Organization’s investments. Since these assets are not the property of the Organization, they do not serve as collateral for the Organization’s debt. They are shown as assets held for others with a corresponding liability of an equal amount in the amounts of $1,185,588 and $1,292,797 in the accompanying statements of financial position as of August 31, 2014 and 2013, respectively. The Organization is reimbursed for expenses incurred on behalf of the MATLP and receives a management fee based on a percentage of actual operating expenses incurred in the administration of the MATLP as compensation. The amount earned by the Organization was $228,313 and $255,502 for the years ended August 31, 2014 and 2013, respectively. These revenues are included in program fees in the accompanying statements of activities. The Organization owed the MATLP $13,763 under this agreement as of August 31, 2013.

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9. Temporarily Restricted Net Assets: Temporarily restricted net assets as of August 31, 2014 and 2013 consist of the following:

2014 2013

Accumulated Unspent Appreciation:

Richard A. LaPierre Pioneer Fund 133,641$ 82,417$

Assistive TechnologyEndowment Fund 109,555 86,970

General Endowment Fund 67,297 48,705

Total AccumulatedUnspent Appreciation 310,493 218,092

Elmer C. Bartles/Easter SealsMassachusetts CampScholarship Fund 41,059 36,246

Matthew V. Joslin Fund for Unmet Needs 41,848 37,415

Other Purpose Restricted 2,247 2,247

395,647$ 294,000$

The donors have specified that five percent of the average value of both the Elmer C. Bartels/Easter Seals Massachusetts Camp Scholarship Fund and the Matthew V. Joslin Fund for Unmet Needs at the end of each month of the preceding fiscal year shall be made available for distribution. During the years ended August 31, 2014 and 2013, $1,577 and $1,443, respectively, was distributed from the Elmer C. Bartels/Easter Seals Massachusetts Camp Scholarship Fund and $1,464 and $1,352, respectively, was distributed from the Matthew V. Joslin Fund for Unmet Needs. 10. Permanently Restricted Net Assets: Permanently restricted net assets as of August 31, 2014 and 2013 consist of the following:

2014 2013

Richard A. LaPierre Pioneer Fund 451,909$ 444,356$

Easter Seals AssistiveTechnology Endowment Fund 180,000 180,000

General Endowment Fund 110,438 110,438

742,347$ 734,794$

The donors have specified that income and appreciation on the Pioneer Fund may be spent to the extent that the Organization preserves the value of the original donations in constant dollars. Management estimates the constant dollar value based on changes in the United States Department of Labor Bureau of Statistics Consumer Price Index-All Urban Consumers (CPI-U). The entire constant dollar value of the Pioneer Fund has been classified as permanently restricted. Any additional amounts have been classified as temporarily restricted. The donors have specified that up to fifty percent of the income and appreciation on the Easter Seals Assistive Technology Endowment Fund may be used for operations during the year. The Organization used $22,000 and $14,500 to fund operations during the years ended August 31, 2014 and 2013, respectively. 11. In-Kind Contributions: In-kind contributions for the years ended August 31, 2014 and 2013 consist of the following:

2014 2013Radio and Television

Advertising 130,989$ 92,303$ Materials 13,990 - Hardware and Software 9,546 15,055 Professional Services 5,000 -

159,525$ 107,358$

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12. Lease Agreements: Capital Lease Obligation: The Organization leased certain equipment through a capital lease. Provisions of the lease required 36 monthly payments of $2,860. The lease had a stated interest rate of zero, but in accordance with accounting guidance an interest rate of 3.25% had been imputed. Monthly payments cover both the cost of the equipment and maintenance agreements. As of August 31, 2014 the capital lease was paid in full and expired. Operating Lease Obligations: The Organization leases its Technology and Training Centers in Boston and New Bedford and certain equipment under operating lease agreements that expire at various dates through 2018. The Technology and Training Center in Boston is leased under an operating lease expiring on August 31, 2018. This lease requires the Organization to maintain certain insurance coverage, and pay its proportionate share of operating expenses. The Technology Center in New Bedford is leased under an operating lease expiring on August 31, 2018. This lease requires the Organization to maintain certain insurance coverage. Rent expense for facilities for the years ended August 31, 2014 and 2013, was $200,390 and $198,059, respectively, and is included in occupancy in the accompanying statements of functional expenses. Rent expense for equipment was $3,981 and $5,157 for the years ended August 31, 2014 and 2013, respectively, and is included in equipment, software and repairs in the accompanying statements of functional expenses. Future minimum lease payments due under these noncancelable operating lease obligations as of August 31, 2014 are as follows:

Year EndingAugust 31,

2015 191,4642016 191,0942017 191,0202018 191,020

764,598

13. Retirement Plans: The Organization offers a defined benefit pension plan (the "Plan"). Benefits under the Plan are based on certain service requirements and were frozen as of October 1, 2002. Benefits earned up until October 1, 2002 were based on years of service and amount of compensation. The Organization's Plan has fewer than 500 participants and, therefore, the Plan will not to be subject to the "at risk" funding requirements under the Pension Protection Act (PPA). The Organization's Plan is 91% and 87% funded as of August 31, 2014 and 2013, respectively. Benefit Obligation and Funded Status: A summary of changes in the benefit obligation, Plan assets and funded status for the years ended August 31, 2014 and 2013 is as follows:

2014 2013

Change in Benefit Obligation:Projected Benefit Obligation, Beginning of Year 7,517,461$ 8,266,609$ Interest Cost 348,790 320,518 Benefits Disbursed (441,148) (428,540)Actuarial (Gains) Losses 575,487 (641,126)Projected Benefit Obligation, End of Year 8,000,590 7,517,461

Change in Plan Assets:Fair Value of Plan Assets, Beginning of Year 6,537,616 6,166,828 Actual Return on Plan Assets 804,714 541,328 Employer Contributions 359,787 258,000 Benefits Disbursed Plus Actual Expenses (441,148) (428,540)Fair Value of Plan Assets, End of Year 7,260,969 6,537,616

Unfunded Status, End of Year 739,621$ 979,845$

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13. Retirement Plans (Continued): The following tables summarize the Plan's funded status and amounts recognized in the Organization statements of financial position as of August 31, 2014 and 2013:

2014 2013

Projected Benefit Obligation 8,000,590$ 7,517,461$ Fair Value of Plan Assets 7,260,969 6,537,616

Unfunded Status 739,621$ 979,845$

Accrued Benefit Obligation Recognized in the Statements of Financial Position 739,621$ 979,845$

Net Periodic Benefit Costs (15,859)$ 13,799$ Employer Contributions 359,787 258,000 Benefits Paid (441,148) (428,540) Accumulated Benefit Obligation 8,000,590 7,517,461

Weighted-average assumptions used in determining the benefit obligation and the net period benefit cost as of August 31, 2014 and 2013 were as follows: Discount Rate 4.75% 4.00%Expected Long-Term Return

on Plan Assets 7.00% 7.00%Rate of Compensation

Increase N/A N/A

The expected long-term rate of return on Plan assets was determined based on the average rate of earnings expected to be earned on the current and target asset allocations. The Organization expects to contribute $433,000 to the pension plan for the year ending August 31, 2015. The following benefit payments, as appropriate, are expected to be paid over the next ten years:

Year EndingAugust 31,

2015 466,000$ 2016 458,000 2017 467,000 2018 475,000 2019 538,000

2020 - 2024 2,622,000

5,026,000$

Plan funding is actuarially determined and is subject to certain tax law limitations. Substantially all Plan assets are actively managed. Target allocation percentages and the weighted-average asset allocations for each major category of Plan assets as of August 31, 2014 and 2013 are as follows:

WeightedAllocation Average Asset

Target Allocation

Equity Investments 60.00% 48.00%Fixed Income 40.00% 52.00%

Total 100.00% 100.00%

WeightedAllocation Average Asset

Target Allocation

Equity Investments 60.00% 59.00%Fixed Income 40.00% 41.00%

Total 100.00% 100.00%

2013

2014

The investment strategy for Plan assets is to utilize a diversified mix of equity and fixed income investments, to earn a long-term investment return that meets the Organization’s pension plan obligations. Active management strategies are utilized within the Plan in an effort to realize investment returns in excess of market indices.

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13. Retirement Plans (Continued): To arrive at the targeted asset allocation, the Organization and its investment adviser reviewed market opportunities using historic and statistical data, as well as the actuarial valuation report for the Plan, to ensure that the levels of acceptable return and risk are well-defined and monitored. Currently, the Organization's management believes that there are no significant concentrations of risk associated with the Plan assets. The Organization's pension cost is affected by the discount rate used to measure pension obligations, the level of Plan assets available to fund those obligations at the measurement date and the expected long-term rate of return on Plan assets. The Organization reviews the assumptions used to measure pension costs, including the discount rate and the expected long-term rate of return on pension assets, on an annual basis. Economic and market conditions at the measurement date impact these assumptions from year to year and it is reasonably possible that material changes in pension cost may be experienced in the future. Establishing the expected future rate of investment return on the Plan's pension assets is a judgmental matter. The Organization considers the following factors in determining this assumption: • the duration of the pension plan liabilities, which

drives the investment strategy employed with respect to Plan assets;

• the types of investment classes in which Plan

assets are invested, and the expected compound return that can reasonably be expected of those

investment classes to earn over the next 10 to 15-year time period (or such other time period that may be appropriate);

• the investment returns the Plan can reasonably

expect its active investment management program to achieve in excess of the return that could be expected if investments were made strictly in indexed funds.

The Organization reviews the expected long-term rate of return on an annual basis and revises it as appropriate. Also, the Organization relies on detailed asset/liability studies performed by third-party professional investment advisors and actuaries. These studies project the Organization’s estimated future pension payments and evaluate the efficiency of the allocation of the Organization’s Plan assets into various investment categories. The study performed for 2013 supported the reasonableness of the Organization’s 7.00% return assumption used for 2014 based on its liability duration and market conditions at the time this assumption was set. The Organization believes that these assumptions are appropriate based upon the mix of the investments and the long-term nature of the Plan’s investments. Net periodic pension benefit cost includes the following components for the years ended August 31:

2014 2013

Interest Cost 348,790$ 320,518$ Amortization of Deferred

Asset Gain 81,582 113,263 Expected Return on

Plan Assets (446,231) (419,982) Net Periodic Benefit (Income) Cost (15,859)$ 13,799$

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13. Retirement Plans (Continued): The following table presents information about the Plan assets and liabilities measured at fair value as of August 31, 2014 and 2013, aggregated by the level in the fair value hierarchy within which those measurements fall:




Cash 217,469$ 217,469$ -$ -$ Equity Securities:

U.S. Large Cap 3,099,316 3,099,316 - - Mutual Funds:

Fixed Income Investment Grade 2,874,223 2,874,223 - - Non-U.S. Large Cap 825,428 825,428 - - U.S. Small Cap 244,533 244,533 - -

Total Plan Assets 7,260,969$ 7,260,969$ -$ -$





Cash 216,754$ 216,754$ -$ -$ Equity Securities:

U.S. Large Cap 3,093,524 3,093,524 - - Mutual Funds:

Fixed Income Investment Grade 2,453,718 2,453,718 - - Non-U.S. Large Cap 537,436 537,436 - - U.S. Small Cap 236,184 236,184 - -

Total Plan Assets 6,537,616$ 6,537,616$ -$ -$




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13. Retirement Plans (Continued): The fair value of equity securities is based on publicly-quoted final stock and bond values on the last business day of the year. Investments in mutual funds are based on the publicly-quoted final net asset values on the last business day of the year. The fair value of cash accounts approximates the carrying value as of the date of the statements of financial position, due to the short-term maturities of these assets. The fair value of the pension liability was determined by a third-party professional investment advisor and actuary. The Company relies on detailed asset/liability studies performed by theses parties. These studies project the Company’s estimated future pension payments and evaluate the efficiency of the allocation of the Company’s Plan assets into various investments categories. The valuation methodology uses observable inputs in calculating fair value. Defined Contribution Plan: The Organization sponsors a defined contribution plan covering substantially all of its employees who meet certain eligibility requirements. The Organization may make contributions to the plan as periodically determined. During the years ended August 31, 2014 and 2013, the Organization did not make any discretionary matching contributions to the plan.

14. Related Party Transactions: The Organization is an affiliate of and pays membership fees to Easter Seals, Inc. (National) in return for the exclusive rights to the Easter Seals name in Massachusetts. These fees amounted to $65,000 for each of the years ended August 31, 2014 and 2013. In addition, the Organization paid National $1,213 and $4,600 for other materials and services for each of the years ended August 31, 2014 and 2013, respectively. The Organization had no amounts due to National as of August 31, 2014 and 2013. 15. Indemnifications: In the ordinary course of business, the Organization enters into various agreements containing standard indemnification provisions. The Organization's indemnification obligations under such provisions are typically in effect from the date of execution of the applicable agreement through the end of the applicable statute of limitations. The aggregate maximum potential future liability of the Organization under such indemnification provisions is uncertain. As of August 31, 2014 and 2013, no amounts have been accrued related to such indemnification provisions.

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1 Highwood Drive | Tewksbury, MA 01876

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client’s copy copy · x sep 1, 2013 aug 31, 2014 0. 0. 0. 48 copy. 300082 05-01-13 ~~~~~ for the...

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