Governor and Executive Council Agenda item PDF - 2026-05-20 - 230 GC Agenda 062823.pdf

Meeting Date

2026-05-20

Attachment Kind Label

Agenda item PDF

Attachment Relation

cross_meeting_reference

Parent Meeting Title

Governor and Executive Council meeting - 2026-05-20

Frank Edelblut

Commissioner

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★

0Jim2'23^n 8^22 RCM

330

Christine M. Brennan

Deputy Commissioner

STATE OF NEW HAMPSHIRE

DEPARTMENT OF EDUCATION

Bureau of Adult Education

21 South Fruit Street, Suite 20

Concord, NH 03301

TEL. (603) 271-6699

FAX (603) 271-3454

May 27,2023

His Excellency, Governor Christopher T. Sununu

And the Honorable Council

State House

Concord, New Hampshire 03301

REQUESTED ACTION

Authorize the Department of Education, Division of Learner Support, Bureau of Adult Education to enter into

a contract with Second Start (VC# 177224), Concord, New Hampshire in an amount not to exceed $780,215.33

to provide an adult education and literacy program as defined under the Workforce Innovation and Opportunity

Act of 2014, effective upon Governor and Council approval through June 30, 2026.35% Federal Funds,

65% General Funds.

Funds to support this request are anticipated to be available in the accounts titled Adult Education-Federal and

Adult Education-State in FY2024-FY2026 upon the availability and continued appropriation of funds in the

future operating budget, with the ability to adjust encumbrances between Fiscal Years within the price

limitation through the Budget Office, without further Governor and Council approval, if needed and justified.

Account #s FY24 FY25 FY26

06-56-56-562010-40370000-072-500575

Grants Federal

$88,348.17 $90,998.62 $93,728.58

06-56-56-562010-40390000-601 -500931

State Fund Match

$164,075.18 $168,997.43 $174,067.35

Total $252,423.35 $259,996.05 $267,795.93

EXPLANATION

Under the Workforce Innovation and Opportunity Act of 2014, a Request for Proposals (RFP) was released on

January 13,2023 on the NH Department of Education's website and distributed to through the Department's

communication system. All federal and state adult education grants are awarded through a competitive

application process that is open to school districts, not-for-profits, and governmental agencies. Twenty-one

proposals were received and reviewed using the proposal criteria in the RFP for evaluating the applications

contained in the Adult Education and Family Literacy Act - Workforce Innovation and Opportunity Act of

2014 (See Attachment A). Twenty-one grants will be awarded to eight private-not-for-profit organizations, ten

TDD Access; Relay NH 711

EQUAL OPPORTUNITY EMPLOYER- EQUAL EDUCATIONAL OPPORTUNITIES

His Excellency, Governor Christopher T. Sununu

And The Honorable Council

Page 2

school districts and one governmental agency based on applications received from eligible organizations that

met the criteria for funding. Two agencies submitted two separate applications to serve different regions of the

state. The school districts will receive the awarded funds through the Grants Management System used by the

Department.

Adult education and literacy programs are authorized under Ed 703 and in the Workforce Innovation and

Opportunity Act of 2014, Title II, Adult Education and Family Literacy Act and provide educational

opportunities below the secondary level for adults who lack a high school diploma or who lack the basic skills

to function effectively in the workplace and in their daily lives. This includes foundational skills and English

literacy instruction for individuals who may have earned a high school diploma or postsecondary credential in

another country, but do not have the English language skills to be successful in postsecondary education,

training and/or employment. The purpose of the program is to assist students in earning a high school

credential and acquiring the skills and knowledge necessary to become productive workers, parents, and

citizens and transition to postsecondary education, training and/or employment.

The Bureau of Adult Education provides educational services to approximately seven thousand adults each

year. Second Start has been providing adult education services to the greater Concord region since 1972

serving thousands of participants in adult basic education, English as a second language, high school

equivalency preparation and testing. In addition to providing comprehensive adult education services, the

agency offers programming to meet community needs such as an alternative high school, driver education for

English language learners and a large childcare center.

Respectfully submitted

QJlFrank Edelblut

Commissioner of Education

TDO Access: Relay NH 711

EQUAL OPPORTUNITY EMPLOYER- EQUAL EDUCATIONAL OPPORTUNITIES

Attachment A

Bid Summary Scoring Sheet

Workforce Innovation and Opportunity Act (WlOA)

Name of bidders

The following list are applicants who met the minimum standards required

under WlOA by providing demonstrated effectiveness;

""Proposed

Price

America's Youth Teenage Unemployment Reduction Network (dba My Turn) $849,055.84

Ascentria Community Services, Inc. $811,907.88

Derry SAU 10 $216,166.73

Dover SAU 11 $915,356.30

Exeter SAU 16 $546,171.38

Governor Wentworth SAU 49 $339,771.55

Holy Cross Family Learning Center $289,951.15

International Institute of New England $2,369,132.81

Keene SAU 29 $448,607.86

Laconia SAU 30 $287,419.44

Lebanon SAU 88 $461,456.51

Littleton SAU 84 $350,735.87

Nashua Adult Learning Center $1,778,984.87

NH Dept of Corrections $214,213.34

North Country Education Services $359,961.65

Plymouth SAU 48 $148,436.15

Salem SAU 57 $215,927.53

Second Start (Statewide Online) $309,090.91

Second Start (AEL) $811,900.00

Southern NH Services (English for New Americans) Manchester $658,703.04

Southern NH Services (Portsmouth) $540,777.23

'Proposed price may be considerably different from final negotiated price.

Reviewers Title

Jeff B Bureau Administrator for the NH Department of Education (NHED)

Manuela B Training coordinator for NHED Vocational Rehabilitation

Heather C MTSS-B Consultant with the NHED

Jennifer C Admin Asst/Data Entry Pinkerton Academy's Choices in Education program

Karen D Local office manager for NH Employment Security- WlOA partner

Emily F Program Specialist IV for the Bureau of Educational Support, NHED

EricF Director of the Wilbur H. Palmer Career and Technical Education Center

William G Program Specialist IV and Contract Manager for NHED Vocational Rehabilitation

Michelle L Program Director for the Northumberland Adult Diploma Program

Janelle L Administrator, Bureau of Special Education

Diane L Education Consultant, Bureau of Career Development. NHED

Stacy M Office of the Deputy Commissioner at the NHED

JoAnn M Education Consultant in the Bureau of Special Education at the NHED

Kathleen M English Language Arts Ed Consultant in the Bureau of Instruction at the NHED

Rebecca M Administrative Assistant for the Londonderry Adult Diploma program

Linda M Retired adult education program director

Yvette P Education Consultant, Bureau of Special Education

Kelly T Director of school counseling at Newfound Regional School District

Amy W Dean of Alternative Programming for Bedford High School

All average scores above 500 were considered acceptable. All twenty-one proposals received

will be awarded grants.

The RFP specified that the Bureau's preference is to fund one comprehensive center in each of

the twelve regions of the state. The notable exception is Manchester due to the high volume of

potential participants.

School department applications are administered through the Grants Management System.

Each contract will be presented to the Governor and Executive Council separately as they are

completed.

Name of bidders - Average scores listed highest to lowest. Average

Score

Dover SAU 11 (Somersworth) 904.0

International Institute of New England (IINE) (Manchester) 820.6

Second Start (Statewide Online) 802.7

Derry SAU 10 (Salem) 768.0

Second Start AEL (Concord) 753.1

Ascentria Community Services. Inc. (Concord) 753.0

Nashua Adult Learning Center (Nashua) 751.0

Lebanon SAU 88 (Claremont) 733.3

Littleton SAU 84 (Littleton) 727.0

Governor Wentworth SAU 49 (Conway) 716.0

Exeter SAU 16 (Portsmouth) 698.3

Southern NH Services AEL (Portsmouth) 694.7

America's Youth Teenage Unemployment Reduction Network (dba My Turn) Manchester 661.7

Laconia SAU 30 (Laconia) 652.7

Southern NH Services - English for New Americans (ENA) (Manchester) 653.0

Keene SAU 29 (Keene) 634.3

NH Dept of Corrections (Corrections) 624.0

Plymouth SAU 48 (Laconia) 617.4

Holy Cross Family Learning Center (Manchester) 601.3

Salem SAU 57 (Salem) 575.0

North Country Education Sen/ices (Berlin) 568.0

Proposal Criteria in the RFP Weight of

Criteria

Organizational Capacity 100

Responsiveness to Regional Need 100

Serving the Most in Need 100

Service Delivery Format and Schedules 100

Proposed Curricula and Contextualized Instruction 75

State Workforce Board Alignment 75

Intensity, Quality and Best Practices of Program 100

Integration of Technology Services and Digital Systems 75

Meeting Program Outcomes 100

Reporting 75

Implementation Timeline 25

Budget 75

TOTAL 1000

Review Process

Scoring reviews were completed on April 13, 2023. The proposal review panel recommended

all proposals for funding.

There were three steps in the review process.

1. A committee of three individuals reviewed three of the twenty-one proposals received.

Reviewers used a prepared rubric to establish demonstrated effectiveness to determine the

eligibility of the applicant in accordance with WlOA requirements and then to evaluate

compliance with the requirements of the RFP and verify the qualifications of the vendors.

2. State Workforce Board Review

In accordance with WlOA, all applications were reviewed and accepted by the State Workforce

Investment Board as will be indicated in the minutes of the July, 2023 meeting.

3. Geographic Distribution

The RFP specified that there be at least one comprehensive adult education program in each

region. A complete list of regions served is available below.

Berlin 1 Littleton 1

Claremont 1 Manchester 4

Concord 2 Nashua 1

Conway 1 Portsmouth 2

Corrections 1 Salem 2

Keene 1 Somersworth 1

Laconia 2 Statewide 1

Online

FORM NUMBER P-37 (version 2/23/2023)

No'icc: I his agreement and all of its aitachmcms shall become public upon submission to Governor and

Executive Council for approval. Any information that i.s private, confidential or proprieiar>' must

be clearly identified to the agency and agreed to in writing prior to signing the contract.

ACREEMKNT

The State of New Hampshire and the Contractor hereby mutually agree as follows;

GENERAL PROVISIONS

I. lUENTIEICAl ION.

By: Direclor, On:

1.16 Approval by the Attorney Gencrjl (Form. Sub.stnncc and F.xccuiion) (if applicah/ej

(L ^

^ Elizabeth A. Brov/n On: 6/6/2023

j 1.17 Approval by the Governor and Executive Council (ifapplicable)

I GAC Item number: G&C Meeting Dale:

1.) State.Agency Name

DepartmenI of Education, Bureau of Adult Education

1.2 State Agency Address

21 South Fruit Street, Suite 20

Concord, NH 03301

1.3 Contractor Name

Second Start

1.4 Contractor Address

17 Kjtight Street

Concord. NH 03301

1 Conirncior Phone

Number

603-228-1341

l.f> Account Unit:m<l Class

See E.xhihit C

1.7 Completion Date

6/30/2026

1.S Pt ice Limitation

5780,215.33

1.Q Cnniracting OlTicer for.Slate Aprncv

Sarnh Wheeler

MO State Agency'fclcphonc Numhci

603-271-6701

1.11 Contractor Sipnauire

Date:

1.12 Name and Title of Coiiltaciur Signatory

William Mcalcy

Executive Director

1.1.'^ Stale.Apciicv Signal^

wr Date: 6/6/2023

1.14 Name and 1 itle ol State.Agency Sigtiatory

Frank lidclblut, Coniinissioncr ol'Education

Page I of4

Coniiuclor Initials

Date

2. SERVICES TO BE PEREOUMEI). I hc State of New

Hampshire, acting through (he agency ideiuiticd in block 1,1

(••Stale"), engages contractor idcntiried in block 1.3 ("Contractor")

to perform, and the Contractor shall perform, the work or sale of

goods, or iKJtlt, idetitified and more particularly described in the

attached EXIIIDIT B which is incorporated herein by reference

(••Servrcc.s").

3. EFFECTIVE D.\TFiCOMPLETION OF SERVICES.

3.1 Noiwith.vtanding any provision of this Agreement to the

contrary, and.subject to the approval of the Governor and

E.NCculive Council of the Slate of New Hampshire, if applicable,

this Agreement, and all obligations of the partie.s hcrcunder..shall

become effective on the date the Governor and ELxecutlve Council

approve this Agreement, unless no such approval is required, in

which case the Agreement shall become effective on the date the

Agreement is signed by the State Agency as shoum in block 1.13

("Effective Date").

3.2 If the Contractor conimences the Ser\'iccs prior to tlic Effective

Date, all Scr\'ices performed by the Contractor prior to the

KtTcctivc Date shall be performed at the soleri.skof the Contractor,

and in the event that this Agreement docs not become cflective. the

State shall have no liability to (he Contractor, including without

limitation, any obligation to pay tlie Contractor for any costs

incurred or Services performed.

3.3 Contractor must complete all Ser\'iccs by ilie Completion Date

specified in block 1.7.

4. CONDITIO.N'AL NATURE OF AGREEMENT.

Notwithstanding any provision of this Agreement to the contrary,

all obligations of the State hereundcr, including, without limitation,

the continuance of payments hcrcunder. are contingent upon the

availability and continued appropriation of funds, In no event shall

the Slate be liable for any payments hereundcr in c.xccss of such

available appropriated funds. In the event of a reduction or

icrminaiior. of appropriated funds by any state or federal legislative

or executive action that reduces, eliminates or oihcrwi.sc modific.s

the appropriation or availability of funding for this Agreement and

the Scope for Scrx-iccs provided in EXHIBIT 8, in whole or in pan,

the State shall haw the riglit to withhold payment until such funds

become available, if ever, and shall liavc the right lo reduce or

lenuinalc die Ser>'iccs under this.Agreement immediately upon

giN-ing the Contractor notice of such reduction or tcnninaiion. The

State shall not be required to transfer funds from any other account

or.source to the.Account idcmificd in block 1.6 in the event funds

in that Account are reduced or unavailable.

5. CONTRACT PRICE/PRICE IJMITATION/ P.AVMENT.

5.1 The contract price, method of payment, and terms ofpavment

are identified and more particularly described in EXHIBIT C

which is incorporated herein by reference.

5.2 Notwithstanding any provision in this Agreement to tlic

contrary, and notwithstanding unexpected circumstances, in no

event.shall the total ol'all pa>'ments authorized, or actually made

hcrcunder, exceed the Price Limitation set forth in block I.S. The

pa>ment by the Slate of the contract price shall be the only and the

complete reimbursement lo the Contractor for all expenses, of

whnlevci nuimc incutred bs' tlie Coninictor in the pcrlormaiicc

hereol, and shall be llic only and the complete compensation to the

Contractor for the Serx'iccs.

5.3 The Slate resen'es the right to offset from any amounts

otherwise payable to the Contractor under this Agreement those

liquidated amounts required or permitted by N.H. RSA 80:7

through RSA 80:7-c or any oilier provision of law.

5.4 Tlie Slate's liability under this.Agreement shall be limiicd to

inonciarv damages not to exceed the total fees paid. The Coniracior

agrees that it Itas an adequate remedy at law for any breach of this.Agreement by the State and hereby waives any right to specific

performance or other equitable remedies against llic Slate.

6. COMPLIANCE BY CONTRACTOR WITH LAWS AND

REGULATIONS/EQUAL EMPl.OA'TMENT

OPPORTUNfTV.

6.1 In connection with the performance of the Services, the

Contractor shall comply with all applicable staruiesi laws,

regulations, and orders of federal, state, county or municipal

authorities which impose any obligation or duly upon the

Contractor, including, but not limited to. civil rights and equal

employment opportunity laws and the Governor's order on Respect

and Civility in the Workplace, Execuiive order 2020-01. In

addition, if this Agreement is funded in any pan by monies of the

United States, the Contractor shall comply with all federal

executive orders, rules, regulations and statutes, and with any rules,

regulations and guidelines as the State or the United Slatc.s issue to

implement ihc.sc regulations. The Contractor shall also comply

witJi uU applicable intellectual property laws.

6.2 During the term of this Agreement, the Contractor shall not

discriminate against employees or applicants for employment

because of age, sex, sexual orientation, race, color, marital staiu.s,

physical or mental disability, religious creed, national origin,

gender identity, or gender expression, and will take affirmative

action to prevent such di.scrimination, unless exempt by state or

federal law. The Contractor shall ensure any subcontractors

comply with these nondiscrimination requirements.

6.3 No pa>'mcnts or transfers of value by ConiracLor or its

represemaiivc.s in connection with this Agreement have or.shall be

made wliich ha\ c the purpose or clTect of public or commercial

briber)', or accc-ptance of or acquiescence in cxtonion, kickbacks,

or oilier unlawful or improper means of obtaining business.

6.4. Tlie Contractor agrees to permit the Slate or United Stales

access to any of the Contractor's books, records and accounts for

the purpose of ascertaining compliance with this Agreement and

all mles. regulations and orders pertaining to the covenants, terms

and conditions of this Agreement.

7. PERSONNEL.

7.1 The Contractor shall at its own expense provide oil personnel

necessary to perform the Ser\'ices, The Contractor warrants that all

personnel engaged in the Services shall be qualified to perform the

Services, and shall be properly licensed and otherwise authorized

to do.so under all applicable laws.

7.2 The Contracting Officer specified in block 1.9. or any

successor, shall be the State's point of contact pertaining to this

Agreement.

Contractor (nitiais ///''

8. EVENT OF DEFAULT/REMEDIES.

8.1 ^Vny one or more of the followmg acts or omissions of the

Contractor shall constitute an event of default hcreunder ("Event

of Defaulf'):

8.1.1 failure to perform the Ser\ iccs satisfactorily or on schedule;

8.1.2 failure to submit any report required hereunder; and/or

8.1.3 failure to perform any other covenant, term or condition of

this Agrccracni.

8.2 Upon the occurrence of any Event of Default, the State may

take any one, or more, or all, of the following actions;

8.2.1 give the Contractor a HTitten notice specifying tlte Event of

Default and requiring it to be remedied within, in the absence of a

greater or lesser specification of time, thirty (30) calendar days

from the dale of the notice: and ifihc Event of Default is not timely

cured, terminate this Agreement, effective two (2) calendar days

al'tcr giving the Contractor notice of termination;

8.2.2 give the Coniracior a urltien notice specifying the Event of

Default and suspending all pa>Tncnis to be made under this

Agreement and ordering that the portion of the contract price which

wouid otherwise accrue to the Contractor during the period from

the date of such notice until.such time as the State determines that

the Contractor lia.s cured the Event of Det'ault shall never be paid

to the Conuucior:

8.2.3 give the Coniracior a wTiticn notice specifying the Event of

Dcfnull and set off against any other obligations tlic Stale may owe

to the Contractor any damages ilic State.suffers by reason of any

E\ cnt of Default; nnd'or

8.2.^ gis'c the Contractor a written notice.specifying the E\"ent of

Default, treat the.Agreement as breached, terminate the Agreement

and pursue any of if? remedies at law or in equity, or both.

9. TERMINATION.

9.1 N'oiwiihsianding paragraph 8. the State may. at its sole

discretion, lerminaic the Agreement for any reason, in whole or in

part, by ihiny (30) calendar days written notice to the Contractor

that the State is e.\en:i.sing ius option to lenuiiiate the Agreement.

9.2 In the cs'ent of an early termination cfthi.s.Agreement for any

rea.son other titan tlte completion of the Scr^ icc.s, the Coniracior

sitall, at the State's discretion, deliver to the Contracting Officer,

not later than tittccn (15) calendar days after the date of

tennination. a rcpon C'Tenitinatioti Report") describing in detail

all Services performed, aitd the coniraci price earned, to and

including the date of termination. In addition, at the State's

discretion, the Contractor shall, within fifteen (15) calendar day.s

of notice of early termination, develop and submit lu lltc State a

transition plan for Sers'iccs under the Agreement.

10. PROPERTY OWNERSIirP/DISCLOSURE.

10.1 As used in this Agreement, the word "Property".shall mean

all data, information and things developed or obtained during the

performance of. or acquired or developed by rea.son of. this

Agreement, including, but not limited to. all studies, reports, files,

formulae, sur\'cys, maps, charts, sound recordings, video

rccondings, piciorial reproductions, drawings, analyses, graphic

representations, computer program.s, computer printouts, notes,

letters, memoranda, papers, and documents, all whether finished or

unfinished.

10.2 All data and any Property which has been received from the

State, or purchased with funds provided for that purpose under this

Agreement, shall be the property of the State, and shall be returned

to the State upon demand or upon termination of this Agreement

for any reason.

10.3 Disclosure of data, information and other records.shall be

governed by N.H. RSA chapter 91 -A and/or other applicable law.

Disclosure requires prior written approval of the State.

11. CONTRACTOR'S RELATION TO THE STATE. In the

performance of this Agreement the Contractor is in all respects an

independent contractor, and is neither an agent nor an employee of

the Stale. Neither the Contractor nor any of its officers, employees,

agents or mcmbcr.«; shall have authority to bind the State or receive

any benefits, workers' compensation or other emoluments

provided by the State to its cniplnyee.s.

12. ASSIGN.MF.NT/DELEGAIION/SUBCONTRACTS.

12.1 Contractor.shall provide the State written notice at lea.st fifteen

(15) calendar days before any proposed assignment, delegation, or

other transfer of any interest in this Agrcenteni. No such

as.signment, delegation, or oilier transfer shall be effective without

the written consent of the State.

12.2 For purposes of paragraph 12, a Change of Conuol shall

constitute a.«slgnment. "Change of Control" means (a) merger,

consolidation, or a transaction or scries of related transactions in

w'hioli a third party, together with its affiliates, becomes the direct

or indirect owner of fifty pcrcctit (50%) or more of (he voting

shares or similar equity interests, or combined voting power of lite

Contractor, or (b) the.<alc of all or substantially all of the assets of

the Contractor.

12..3 None of the Ser\'ices shall be subcontracted by the Contractor

without prior written notice and coaseni of the State.

12.4 The State is entitled to copie.? of all subcontracts and

as.signmcnt agreements and shall not be bound by any provisions

contained in a subconu^ct or an assignment agreement to which it

is not a party.

13. INDEMNIFICATION. The Contractor shall indemnifv.

defend, and hold harmless the State, its olTiccrs, and employees

from and agatmst all actions, claims, damages, demands,

judgments, fines, liabilities, losses, and other e.xpcnsc.s, including,

without limitation, reasonable attorneys' fees, arising out of or

relating to this.Agrccmeni directly or indirectly arising from death,

personal injuiy, property damage, intellectual property

infringement, or other claims asscncd again.st the State, its officers,

or employees caused by the aci.s or omi.ssions of negligence,

rcckJes.? or willful misconduct, or fraud by the Contractor, its

employees, agents, or subcontractors. The State shall not be liable

for any costs incurred by the Contractor arising under this

paragraph 13. Notwithstanding the foregoing, nothing herein

contained shall be deemed to constitute a waiver of the State's

sovereign immunity, which immunity is hereby resen-ed to the

State. This covenant in paragraph 13 shall.sur\-ive the termination

of this Agrcemctn.

Contractor Initials

Date

U. INSURANCK.

U.l The Coniracior shall, ai its sole expense, obtain and

continuously maintain in force, and shall require any subcontractor

or assignee to obtain and maintain in force, the following

insurance:

14.M commercial general liability insurance against all claims of

bodily injury, dcaili or property damage, in amounts of not less than

$1,000,000 per occurrence and S2,000,000 aggregate or excess;

and

14.1.2 special cause of loss coverage form covering all Property

subject to.«;ubparagrnph 10.2 herein, in an amount not lc.ss than

80% of the whole replacement value of the Propeny.

14.2 The policies described in subparagraph 14.1 herein shall be on

policy forms and endorsements approved for use in the State of

New Hampshire by the N.H. Department of Insurance, and Lssucd

by insurers licensed In the State of New Hampshire.

14.3 The Contractor shall furnish to the Contracting Officer

identified in block 1.9, or any succc,s.sor, a ccrtificate(s) of

insurance for all insurance required under this Agreement. At the

request of the Contracting Oftkcr. or any succc.'J.sor, the Contractor

shall provide ccrlificaiels) of insurance for all rcncwal(s) of

in.surjncc required under thi.s.Agreement. 'J hc ccilincaie(s) of

insurance and any renewals thereof shall be attached and are

incoq)oralcd herein by reference.

15. WORKERS* COMPENSATION.

l.^.l Dy.signing thisagrccmcm. the Contractor agrees, ccrtificsand

vxarrnnt.^ that the Contractor is in compliance with or c.xc.'tipi from,

the requirements of N.H. RS.A chapter 281-A ("Workers'

Compensation ").

15.2 To tlie extent the Contractor is subject to the requirements of

N.H. RSA citapter 2SI-A. Conrmctcr shall maintain, and.require

any subcontractor or a.ssignce to.secure ntul maintain, payment of

Workers' Compensation in connection with activitie.s which the

person proposes to luidenakc pursuant to this Agreement. The

Contractor shall furnish the Contracting Ofllccr identified in block

1.9, or.any successor, proof of Workers" Compensation in the

maiuier de.scribcd in NJ-1. RS.A chapter 281 -.A ajid any iqjplicablc

rcne\val(s) thereof, which shall be- attached aixi are incorporated

herein by reference. The State shall not be responsible for paj-mcm

of any Workers' Compensation prcniiunis or for any other claim or

benefit for Contractor, or any subcontractor or employee of

Contractor, wliich might ari.sc under applicable Slate of New

Hampshire Workers' Compensation laws in connection with the

performance of the Services under this.Agreement.

18. A.MENDMENT. This Agreement may be amended, waived or

di.schargcd only by an instrument in writing signed by the parties

hereto and only after approval of such amendment, waiver or

discharge by the Governor and Executive Council of the State of

New Hampshire unless no such approval is required under the

circumsiancc.s pursuant to State law, rule or policy.

19. CHOICE OF LAW AND FORU.M.

19.1 Thi.s AgrecnKni sitall be governed, interpreted and construed

in accordance with the laws of the Stale of New Hampshire except

where the Federal supremacy clause requires otiicrwisc. The

wording u.scd in this Agreement is the wording chosen by the

parties to cxprc.s.s ihcir murual intent, and no rule of construction.shall be applied against or in favor of any party.

19.2 Any actioms arising out of this Agreement, including the

breach or alleged breach thereof, may not be submitted to binding

arbitration, but must, instead, be brought and maintained in the

Mcrrimack County Superior Court of New Hampshire which.shall

have exclusive jurisdiction thereof.

20. CONELIC riNG TER.MS. In the evcm.of a conflict between

the icmis of this l'-37 form (as modified in liXHIBlT A) and any

oilier portion of this Agrccrncm including any attachments thereto,

ilic iemi.s of the P-37 (as modified in EXIIIBIT A) shall control.

21. THIKI) I'AKTIKS. Tliis Agreement is being entered into for

tltc soix' benefit of the panics hereto, and nothing herein, express or

implied, is intended to or xx'ill confer any legal or eijuitabic right,

benefit, or rctiiedy of any nature upem any other person.

22. HEADINGS. The headings throughout the Agrccmcni are for

reference purposes only, and the words contained therein shall in

no xx'ay be held to explain, modify, amplify or aid in the

interpretation, construction or meaning of the provi.sions of this

Agreement.

23. SPECl.AL PROVISIONS. Additional or modifying

provisions set forth in tlie attached EXHIBIT.A are incorporated

herein byrefercnce.

24. FURTHER ASSURANCES. The Contractor, along with its

agents and affiliates, shall, at its own cost and expense, e.xecuicany

additional documents and lake such funher actions as may be

rea.sonably required to carry-out the provisioii.s- of this Agreement

and give effect to the transactions contemplated hereby.

16. WAIVER OF BRE.ACH. A Stale's failure to enforce its rights 25. SEVERARILITV. In Uic ex-cm any of the provisions oftliis

with rc.spcct to any single or continuing broach of ihis Agreement Agrccrncm arc held by a court of competent juri.sdiction to be

shall not act as a u-aiverof the right of the Slate to later enforce any contran- to any state or fedcral iaxv, the remaining prox'lsions of

such righLs or to enforce any other or any subsequent breach. Ihis Agreement xvill remain in full force and effect.

17. NOTICE. Any notice by a party hereto to the other parr>' shall

be deemed to hax*e been duly delix-ered or given at the lime of

mailing by cenified mail, postage prepaid, in a United Slates Post

Office addressed to the parties at the addresses given in blocks 1.2

and 1.4, herein.

26. ENTIRE AGREEMENT. This Agreement, which may be

executed in a number of cnunterpans, each of xx-ht'ch shall be

deemed an original, consiiiuic.s the entire agreement and

understanding between the parties, and.superscdc.s all prior

agreemenLs and understandings with respect to the subject matter

hereof.

Contractor Initials

EXHIBIT A

SPECIAL PROVISIONS

1. The Contractor must comply with the following provisions:

• Exhibit D: Contractor Obligations

• Exhibit E: Federal Debarment and Suspension

• Exhibit F: Anti-Lobbying

• Exhibit G: Rights to Inventions Made Under a Contract. Copy Rights and Confidentiality

• Exhibit H: Compliance with the provisions of the US Code of Federal Regulations 34

CFR 364 and the following US Circular if applicable: Office of Management and Budget

(OBM) Circular A-110 "Uniform Administrative Non-Profit Organizations'

• Exhibit I: Attestation for the US Department of Education General Education Provisions

Act (GEPA)

• Exhibit J: Buy American Statement in accordance with Section 502 of the Workforce

Innovation and Opportunity Act of 2014

2. The Contractor must sign annual General Assurances from the NH Department of Education.

Bureau of Federal Compliance and the Program Assurances included in Exhibit 8: Scope of

Services.

3. Federal Certification 2 CFR 200.415

Required certifications include: (a) To assure that expenditures are proper and In

accordance with the terms and conditions of the Federal award and approved project

budgets, the annual and final fiscal reports or vouchers requesting payment under the

agreements must include a cerllficaticn. signed by an official who is authorized to legally

bind the non-Federal entity, which reads as follows:

By signing this report, I certify to the best of my knowledge and belief that the report is

true, complete, and accurate, and the expenditures, disbursements,and cash receipts

are for the purposes and objectives set forth in the terms and conditions of the Federal

award. I am aware that any false, fictitious, or fraudulent information, or (he omission of

any material fact, may subject me to criminal, civil or administrative penalties for fraud,

false statements, false claims or otherwise. (U.S. Code Title 18. Section 1001 and Title

31. Sections 3729-3730 and 3801-3812).

Contractor Initials

Date

EXHIBIT a

SCOPE OF SERVICES

The vision for Adult Education and Literacy Services In New Hampshire Is a regional system of

providers providing comprehensive services below the secondary lave! including adult basic

education, high school equivalency preparation and English as a second language in order to

prepare adults to transition successfully into poslsecondary education, training and/or

employment.

Second Start. Concord. NH will provide the following services:

Responsiveness to Regional Need

• The Contractor is responsible for identifying the educational needs of the region by using

data from US Census's American Community Survey to target, recruit, and serve

individuals without a high school diploma and English language learners.

• The Contractor is responsible for using NH Employment Security data and the NH

Works Combined State Plan to identify regional economic needs and to incorporate

preparation of individuals for sector Initiatives, assisting individuals with transition into

economic stability through employment and participation in the development of career

pathways.

• The Contracior is responsible for using local resources to identify the social and cultural

needs of the region and include programming to address the diverse needs of the

population, provide soft skills training and foster the development of cultural

competence.

• The Contractor is responsible for coordinating services between other adult education

centers and community organizations to ensure the non-duplication of services; the

capacitN' to serve the local need; the seamless transition of participants between

educational levels: and the transition of participants into postsecondary education,

training and/or employment.

Serving the Most in Need

• The Contractor is responsible for identifying, recruiting, and serving students who are

most in need of adult education including individuals with low levels of literacy skills and

English language learners, including those who may be above the Advanced ESL level,

but still eligible for adult basic or secondary education activities.

• The Contractor is responsible for serving the needs of individuals with disabilities

including physical, emotional, social, and learning disabilities.

• The Contractor is responsible for serving the needs of individuals with barriers to

employment including displaced homemakers, low-income individuals, ex-offenders, and

others.

• The Contractor must promote concurrent enrollment in programs and activities under

WlOA Title I, Tills III and Title IV.

• The Contractor will provide staff, or access to services provided by another adult

education center through a formal agreement, for the following duties:

o Program Director - general administration, budgeting, serve as the WlOA

representative, liaison v/ith local employers and other adult education centers.

o Counselor - assist participants v/ith barriers to attendance, liaison v/ith

community organizations, provide career counseling and transition planning

services.

o Intake & Assessment Specialist - assist participants with the intake process,

administer assessments in accordance with the publisher requirements, report

assessment results.

Contractor Initials 1^-,

Dale 02$'

o Data Ento' Specialist - enter all intake, enrollment, assessment data, check for

validity and accuracy, produce ad hoc reports, and required quarterly/annual

reports, serve as a local expert for the data system,

c Coordinator of Volunteers - recruit and train volunteers, match volunteer tutors

with participants unable to attend classes, orient and monitor participants

including the development of an individual learning plan, provide instructional

materials for participants/tutors, coordinate with local communities to provide

space for tutoring outside of the center, coordinate volunteers in the classroom,

c Distance Learning Coordinator - assign and monitor participant who are unable

to attend classes, assist instructors and tutors with distance learning, produce

reports as needed, enter attendance data, provide training on contracted

softu'are to local staff and participants.

• The Contractor must identif>' whether the region has a demonstrated need for additional

English language acquisition and civics education programs.

Service Delivery Format and Schedules

• The Contractor must have a deliver^' method, location(s), and schedule that enable

individuals to attend and complete the program including year-round programming which

may Include short breaks between sessions. A minimum of 100 hours of instruction per

year is recommended in order for participants to make sufficient progress.

• The Contractor must provide in-person instructional delivery that may also include hybrid

or hyflex options.

• Open enrollment or managed enrollment and flexible scheduling are highly encouraged.

• The Contractor must be able to provide outreach/satellite services, or arrange access to.

tutorial sen/ices fcr individuals in the region who are unable to attend regularly

scheduled classes. Tutorial services should be provided through appropriately trained

volunteers.

• The Contractor must have a plan for handling waiting lists.

Proposed Curricula and Contextualized Instruction

• The.Contractor is required to provide a standards-based curriculum that is aligned with

the College & Career Readiness Standards for Adult Education and/or the English

Language Proficiency Standards published by the US Department of Education, Office

of Career, Technical and Adult Education (OCTAE).

• The Contractor is required to provide contextualized instruction that Includes the use of

occupationaliy relevant materials.

• It is preferred that the Contractor incorporate OCTAE-endorsed instructional initiatives.'nclucing curriculum review, EL institute. Teaching the Skills that Matter, STudent

Achievement in Reading, Teaching Excellence in Adult Literacy, the Employability Skill

Framework, Power in Numbers, ESL Pro and other initiatives that may be released

during the period of performance.

• The Contractor, its officers, employees, agents, or members, may assume full political,

religious, and citizenship responsibilities, but shall refrain from exploiting the instructional

responsibility of his/her professional position. Material presentee to students shall be

relevant to the course and appropriate to the maturity and achievement level of the

students. The Contractor, its officers, employees, agents, or members will at all times

strive to promote tolerance for the views and opinions of others and for the right of

individuals to form and hold differing views and opinions. The Contractor, Its officers,

employees, agents, or members, will encourage the student to study varying points of

view and respect his/her right to form his/her own judgment.

Contractor Initials 1*^Date 33!?

Alignment with the State Workforce Plan

• The Contractor is required to align its program with the goals and mission of the NH

Works Combine State Workforce Plan and contribute to the strategies outlined in the

Plan including the use of data to inform program decisions and improve program

performance.

• The Contractor is required to participate in state leadership activities including

participation in adult education committees or advisory boards, membership in

regional/national education consortia, and through attending professional development

activities.

• The Contractor is required to coordinate with other local NH Works partners including

participation or representation in partner meetings; establishing referral procedures;

ensuring direct access to adult education services; and contributing to the development

of career pathways.

• The Contractor must provide instruction delivered by well-trained instructors which may

include evaluation through the OCTAE Teacher Effectiveness model and the Adult

Education Teacher Competencies.

Intensity, Quality and Best Practices

• The Contractor must define sufficient intensity and quality and have a plan for how the

program.wili meet that standard to enable participants to achieve substantial learning

gains. The Bureau of Adult Education has established a full-time equivalent (FTE) as 60

hours of instruction per year.

• The Contractor must use Instructional practices that include the essential components of

reading at all levels.

• The Contractor must Integrate workforce preparation activities for all students.

• The Contractor must base its instruction on best practices derived from the most

rigorous research available and appropriate, including scientifically valid research and

effective educational practice.

Integration of Technology Services and Digital Systems

• The Contractor must effectively use technology, services, and delivery systems,

including distance education, in a manner sufficient to increase the amount and quality

of learning.

• The Contractor must incorporate digital literacy instruction including digital resilience and

digital citizenship for all students at all levels.

• The Contractor must include distance learning options, including technology-enhanced

curricula, as a part of its delivery system including a policy for selecting appropriate

students, facilitating distance learning, and a plan for how distance learning will be used.

This includes the use of the state-wide Canvas instance by instructors and participants.

• The Contractor must incorporate the use of a variety of technology services in the

classroom.

Meeting Program Outcomes

• The Contractor must pretest 100% of all enrolled students using a National Reporting

System-approved assessment within 12 hours of enrollment.

• The Contractor must post-test a minimum of 48% of all enrolled students after an

appropriate number of instructional hours as defined in the NH Assessment and Data

Policy.

• The Contractor must conduct follow up surveys with all enrolled participants for whom

data matching is unavailable as required by the National Reporting System to collect

performance indicator data and measurable skills gains in accordance with National

Reporting System requirements. A minimum of a 75% response rate is required.

Contractor Initials -liDate

The Contractor must set program target rates and assess progress toward those targets

on a quarterly basis in order to assist the State with meeting the performance outcomes

set by the US Department of Education. Office of Career. Technical and Adult Education

(OCTAE) as Indicated below:

State Negotiated Targets

The State negotiated target performance with OCTAE every two years. Targets are

based on the statistical adjustment model and are expected to reflect continuous

improvement by increase each year.

Primary Indicators of Performance 2023 - 2024 2024-2025 2025-2026

Employment in the Second Quarter after Exit 23.00% TBA TBA

Employment in the Fourth Quarter after Exit 21.00% TBA TBA

Median Eaminqs in the Second Quarter after Exit S6.500.00 TBA 1 TBA

Credential Attainment Rate 16.00% TBA 1 TBA

Measurable Skill Gains

For Adult Basic Education 29.5% TBA TBA

For English as a Second Language 30.0% TBA TBA

Reporting

• The Contractor is required to use the data system provided by the NH Bureau of Adult

Education to collect data for federal reporting in accordance with the NH Data and

Assessment Policy.

• A designated representative from the Contractor must be trained to use the data system.

All data must be entered on a bi-weekly basis.

• The Contractor must analyze its program data on a quarterly basis and submit a

quarterly report to the State, as well as provide an annual self-assessment summary to

inform program decisions and set goals for improvement.

• The Contractor must request social security numbers, in accordance with 5 U.S.C. §

552a. for all participants over the age of 18. The Contractor will aid students, who do not

possess a social security number, in applying for a social security number. Students who

fail to provide a social security number will be indicated in the data system in order to

assist with National Reporting System (NRS) for Adult Education requirements such as

student outcome follow and data matching purposes for federal Workforce Innovation

and Opportunity Act employment measures.

Event of Default

• Any one or more of the following acts or omissions of the Contractor shall constitute an

event of default hereunder ("Event of Default"); failure to perform the Services

satisfactorily or on schedule (to include failure to provide; failure to submit any report

required hereunder; and/or failure to perform any other covenant, term, or condition of

this Agreement. Upon the occurrence of any Event of Default, the new Hampshire

Department of Education may take any one. or more, or all, of the following actions: give

the Contractor a written notice specifying the Event of Default and requiring it to be

remedied within, in the absence of a greater or lesser specification of time, thirty (30)

days from the date of the notice; and if the Event of Default is not timely remedied,

terminate this Agreement, effective tv/o (2) days after giving the Contractor notice of

termination: give the Contractor a written notice specifying the Event of Default and

suspending all payments to be made under this Agreement and ordering that the portion

of the contract price which would otherwise accrue to the Contractor during the period

from the date of such notice until such time as the State determines that the Contractor

has cured the Event of Default shall never be paid to the Contractor; set off against any

Contractor Initials iiCti

Date 5/PP

other obligations the State may owe to the Contractor any damages the State suffers by

reason of any Event of Default; and/or treat the Agreement as breached and pursue any

of its remedies at law or in equity, or both.

Contractor Initials

EXHIBIT C

METHOD OF PAYMENT

Budget

FY24 FY25 FY26 Total

Salaries $169,148.44 $174,222.89 $179,449.58 $522,820.91

Benefits $14,962.63 $15,411.51 $15,873.85 $46,247.99

Professional Service $5,890.00 $6,066.70 $6,248.70 $18,205.40

Purchased Property Service $2,667.00 $2,747.01 $2,829.42 $8,243.43

Other Purchased Property

Service

$2,800.90 $2,884.93 $2,971.47 $8,657.30

Supplies $6,507.00 $6,702.21 $6,903.28 $20,112.49

Property $27,499.80 $28,324.79 $29,174.54 $84,999.13

[ Indirect Costs $22,947.58 $23,636.01 $24,345.09 370,928.68

Total $252,423.35 $259,996.05 $267,795.93 $780,215.33

Limitation on Price:

1. Annual funding amounts disbursed through this contract agreement shall be determined

based on actual VVlOA federal awards fcr the delivery of adufl education and literacy services

and state funds received, which may be less or more than estimated but may not exceed in

the agcregate the total maximum amount authorized via this contract agreement.

2. The NHED reserves the right to increase and/or decrease contract funds subject to

continued availability of Federal Funds, satisfactory performance of services, and approval

by the Governor and Executive Council.

3. The Contractor must have written authorization from the NHED prior to using contract funds

to purchase any pro?ert\' or equipment with a cost In excess of $250.00 and with a useful

life beyond one-year and shall maintain an inventor^' of property and equipment either

purchased or leased with funds made available through this contract.

4. The Bureau of Adult Education reserves the right to request ad hoc financial and/or

participant status reports in the event further information is needed to evaluate program

effectiveness as deemed reasonable and necessary by the NHED and/or the Slate of New

Hampshire.

5. The Coniractor is solely responsible for paying to the NHED any disallowed costs

associated with the misappropriation of Federal Funds and/or costs expended on Individuals

who were erroneously determined to be eligible for WlOA services. Disallowed costs may

not be paid with Federal Funds, regardless of the funding source.

6. Line items in this budget may be adjusted, one to the other, of the indicated amount but in

no instance can the total budget exceed the price limitation. The Contractor must receive

Department of Education approval prior to transferring from one line lo another,

Contractor Initials

Date

Funding Source:

Funds are anticipated to be available in the accounts titled Adult Education-Federal and Adult

Education-State in FY24 - FY26 upon the availability and continued appropriation of funds in

the future operating budget, with the ability to adjust encumbrances between fiscal years within

the price limitation through the Budget Office, without further Governor and Council approval, if

needed and justified.

FY24 FY25 FY26

OG-56-56-562010-40370000-072-500575

Grants Federal S 88.348.17 $ 90,998.62 $ 93.728.58

06-56-56-562010-40390000-601-500931

State Fund Match $164,075.18 ! $168,997.43$174,067,35

Method of Payment:

Payment will be made upon the submittal of monthly invoices that are received by the 10"* day

of the following month submitted througti the NHED Grants Management System. The final

invoice is due within 45 days of the end of the program year.

Contractor Initials

Date

EXHIBIT D

CONTRACTOR OBLIGATIONS

Contracts in excess of the simplified acquisition threshold (currently set at $250,000) must

address administrative, contractual, or legal remedies in instances where the contractors

violate or breach contract terms, and provide for such sanctions and penalties as appropriate.

Reference:

2 C.F.R. § 200.326 and 2 C.F.R. 200. Appendix II. required contract clauses.

The contractor acknowledges that 31 U.S.C. Chap. 38 (Administrative Remedies for False

Claims and Statements) applies to the contractors actions pertaining to this contract.

The Contractor, certifies and affirms the truthfulness and accuracy of each statement of its

certification anddisclosure. if any. In addition, the Contractor understands and agrees that the

provisions of 31 U.S.C. § 3801 et seq., apply to this certification and disclosure, if any.

Breach

A breach of the contract clauses above may be grounds for termination of the contract, and

for debarmentas a contractor and subcontractor as provided in 29 C.F.R. § 5.12.

Fraud and False Statements

The Contractor understands that, if the project which is the subject of this Contract is

financed in whole orin part by federal funds, that if the undersigned, the company that the

Contractor represents, or any employee or agent thereof, knowingly makes any false

statement, representation, report or claim as to the character, quality, quantity, or cost of

material used or to be used, or quantity or quality' work performed or to be performed, or

makes any false statement or representation of a material fact in any statement, certificate, or

report, the Contractor and any company that the Contractor represents may be subject to

prosecution under the provision of 18 USC §1001 and §1020.

Environmental Protection

(This clause is applicable if this Contract exceeds $150,000. It applies to Federal-aid contracts

only.)

The Contractor is required to comply with all applicable standards, orders or requirements

Issued under Section 306 of the Clean Air Act (42 U.S.C. 1857 (h), Section 506 of the Clean

Water Act (33 U.S.C. 1358). Executive Order 11738. and Environmental Protection Agency

(EPA) regulations (40 CFR Part 15) which prohibit the use under non-exempt Federal

contracts, grants or loans of facilllies included on the EPA List of Violating Facilities.

Violations shall be reported to the FHVVA and to the U.S. EPA Assistant Administrator for

Enforcement.

Procurement of Recovered (Materials

In accordance with Section 6002 of the Solid Waste Disposal Act (42 U.S.C. § 6962), State

agencies and agencies of a political subdivision of a state that are using appropriated Federal

funds for procurement must procure items designated in guidelines of the Environmental

Protection Agency (EPA) at 40 CFR 247 that contain the highest percentage of recovered

materials practicable, consistent with maintaining a satisfactorylevel of competition, where the

purchase price of the item exceeds $10,000 or the value of the quantity acquired in the

preceding fiscal year exceeded 310.000; must procure solid waste management services ina

manner that maximizes energy and resource recovery; and must have established an

ariirmative procurement program for procurement of recovered materials Identified in the EPA

guidelines.

Revised 6-25-21

Contractor Initials

Date

EXHIBIT E

FEDERAL DEBARMENT AND SUSPENSION

a. By signature on this Contract, the Contractor certifies its compliance, and the

compliance of its Sub-Contractors, present or future, by stating that any person

associated therewith In the capacity of owner, partner, director, officer, principal

Investor, project director, manager, auditor, or any position of authority involving

federal funds:

1. Is not currently under suspension, debarment, voluntary exclusion, or

determination of ineligibility by any Federal Agency:

2. Does not have a proposed debarment pending:

3. Has not been suspended, debarred, voluntarily excluded or determined ineligible

by any Federal Agency within the past three (3) years: and

4. Has not been indicted, convicted, or had a civil Judgment rendered against the firm

by a court of competent jurisdiction in any matter involving fraud or official

misconduct within the past three (3) years.

b. Where the Contractor or its Sub-Contractor is unable to certify to the statement in

Section a.1. above, the Contractor or its Sub-Contractor shall be declared ineligible to

enter into Contract or participate in the project.

c. Where the Contractor or Sub-Contractor is unable to certify to any of the statements

as listed in Sections a.2., a.3., or a.4.. above, the Contractor or its Sub-Contractor

shall submil a written explanation to the NHED. The certification or explanation shall

be considered in connection with the NHED's determination whether to enter into

Contract.

d. The Contractor shall provide immediate written notice to the NHED if. at any time,

the Contractor or its Sub-Contracto.% learn that its Debarment and Suspension

certification hasbscome erroneous by reason of changed circumstances.

Revised 6-25-21

Coniractcr Initials \.Jh,Date

EXHIBIT F

ANTI-LOBBYING

The Contractor agrees to comply with the provisions of Section 319 of Public Law 101-

121. Government wide Guidance for New F?estrictions on Lobbying, and 31 U.S.C. 1352,

and further agrees to have the Contractor's representative, execute the following

Certification;

The Contractor certifies, by signing and submitting this contract, to the best of his/her

knowledge and belief.that:

a. No federal appropriated funds have been paid or shall be paid, by or on behalf of the

undersigned, to any person for influencing or attempting to influence any officer or

employee of any Slate or Federal Agency, a Member of Congress, an officer or

employee of Congress, or an employee of a member of Congress in connection with

the awarding of any Federal contract, the making of any federal grant, the making of

any federal loan, the entering Into any cooperative agreement, and the extension,

continuation, renev/al amendment, or modification of any Federal contract grant, loan,

or cooperative agreement.

b. If any funds other than federally appropriated funds have been paid or shall be paid to

any person for influencing or attempting to influence an officer or employee of any

Federal Agency, a Memberof Congress, and officer or employee of Congress, or an

employee of a Member of Congress in connection with this Federal contract, grant,

loan, or cooperative agreement, the undersigned shall complete and submit the

"Disclosure of Lobbying Activities" form in accordance with its instructions

https:/Awvw.qsa.aov/forms-llbrarv/disclosure-lobbvinQ-activities

I

c. This certification is a material representation of fact upon which reliance was placed

when this transaction was made or entered into. Submission of this certitlcation is a

prerequisite for making and entering into this transaction imposed by Section 1352.

Title 31 and U.S. Code. Any person who fails to file the required certification shall be

subject to a civil penalty of not less than SlO.OOOand not more than $100,000 for each

such failure.

d. The Contractor also agrees, by signing this contract that it shall require that the

language of this certification be included in subcontracts with all Sub-ContractGr(s)

and lower-tier Sub-Contractors which exceed $100,000 and that all such Sub-

Contractors and lower-tier Sub-Contractors shall certify and disclose accordingly.

e. The NHED shall keep the firm's certification on file as part of its original contract. The

Contractor shall keep individual certifications from all Sub-Contractors and lower-tier

Sub-Contractors on file. Certification shall be retained for three (3) years following

completion and acceptance of any givenproject.

Revised 6-25-21

Contractor Initials

Date YJyhy

EXHIBIT G

RIGHTS TO INVENTIONS MADE UNDER A CONTRACT. COPY

RIGHTS AND CONFIDENTIALITY

Rights to Inventions Made Under a Contract or Agreement

Contracts or agreements for the performance of experimental, developmental, or research

work shall provide for the rights of the Federal Government and the recipient in any resulting

invention In accordance with 37 CFR part 401. "Rights to Inventions Made by Nonprofit

Organizations and Small Business Rrms Under Government Grants, Contracts and

Cooperative Agreements," and any implementing regulations issued by the NHED.

Any discovery or invention that arises during the course of the contract shall be reported to the

NHED. The Contractor is required to disclose inventions promptly to the contracting officer

(within 2 months) after the Inventor discloses it in writing to contractor personnel responsible

for patent matters. The awarding agency shall determine how rights in the invention/discovery

shall be allocated consistent with "Government PatentPolicy" and Title 37 C. F. R. § 401.

Confidentiality

All Written and oral information and materials disclosed or provided by the NHED under this

agreement constitutes Confidential Information, regardless of whether such information was

provided before, or after the date on this agreement or how it was provided.

The Contractor and representatives thereof, acknowledge that by making use of. acquiring or

adding to Information about matters and data related to this agreement, which are

confidential to the NHED and its partners, must remain the exclusive property of the NHED.

Confidential information means all data and information related to the business and operation

of the NHED. including but not limited to all school and student data contained in NH Title XV.

Education, Chapters 186-200.

Confidential Information includes but is not limited to. student and school district data,

revenue and cost information, the source code for computer software and hardware products

owned In part or in whole by the NHED. financial information, partner information(including the

identity of NHED partners). Contractor and supplier information, (including the identity of

NHED Contractors and suppliers), and any informatlonthat has been marked "confidential" or

"proprietary", or with the like designation. During the term of this contract the Contractor

agrees to abide by such rules as may be adopted from time to time by the NHED tomaintain

the security of all confidential information. The Contractor further agrees that it will always

regard and preserve as confidential information/data received during the performance of this

contract. The Contractor will not use. copy, make notes, or use excerpts of any confidential

information, nor will It give, disclose, provide access to. or othenvise make available any

confidential information to any person not employed or contracted by the NHED or

subcontracted with the Contractor.

Ownership of Intellectual Property

The NHED shall retain ownership of all source data and other intellectual property of the

NHED providedto the Contractor in order to complete the services of this agreement. As well

the NHED will retain copyright ownership for any and all materials, patents and intellectual

property produced, including, but not limited to. brochures, resource directories, protocols,

guidelines, posters, or reports. The Contractor shall not reproduce any materials for purposes

other than use for the terms under the contract without priorwritten approval from the NHED.

Revised 6-25-21

Contractor Initials

Date

EXHIBIT H

STATEMENT OF COMPLIANCE WITH THE PROVISIONS OF THE US CODE OF FEDERAL

REGULATIONS 34 CFR 364 and the FOLLOWING US CIRCULAR AS APPLICABLE.S I aTKMK.NT of ArrRITANCKofSiiCcml rro» isii)n>

llic mitani/uliun will comply wiih ihc iIjc lyS Code ol fcJcml

Kcgulatioiis M CFR.^64 uid iho fotlpwinc US Ctn:ul:u. if eppllcablL-; Ol'licc »!"

Mtnuj-.L-njcni and Uidgct Circulw A-IK) ■■Uniforn) Adminisuatlvc Non-Pri'iii

'ib'irAin^alKms."

Supcnntsnoenl of ScMocIs oi

CDici Ofliccr ot Agcx'j'. ^

/n

//

Lo«i Direciof of Project-

Sign^lilre

Ua/e S/gned 3-"^

Contractor Initials,

Oaierr^X)

EXHIBIT

GENERAL EDUCATION PROVISIONS ACT (GEPA) Sec. 427 Attestation -

WORKFORCE INVESTMENT ACT, TITLE II - ADULT EDUCATION AND FAMILY LITERACY

This attestation outlines the steps that Second Start will ensure be taken should the AdultEducation application be funded.

The purpose of this requirement is to assist the United States Department of Education in

implementing us mission to ensure equal access to education and to promote educational

excellence.

If.unded, the following steps will be taken to ensure equitable access to and equitableparticipation in the project or activity to be conducted with federal adult education assistance bv

acoressing the access needs of students, teachers, and other program beneficiaries in order toovercome barriers to equitable participation, including barriers based on gender race color

national origin, disability and age. «...

The Act highlights six types of barriers that can impede equitable access or participation:gender, race, national origin, color, disability, or age. Based on local circumstances determine

whether these or other barriers may prevent students, teachers, etc.. from such access or

pa.-ticipalion in the federally-funded project or activity. Please describe the steps to be taken to

comply With the GEPA requirements.

Individuals who art: iTiembf.-^ of special populations will be provided with equal access to enrollment

and placement in educational piogranis available to individuals who are not members of special

populations, rncludme specific courses, apprenticeship programs. Title I. and to the extent practicatsle

comprehensive careerguidance and counseling serx-ices. and shall not he discriminated against on the

basis ol '.heir status as members of special populations.

Descriptions of the steps the Second Start will employ to overcome these barriers are as follows;

■. Ensuring accessibility of facilities and programs for all students, teachers, and other stakeholders, by

eliminating natural hariieis for tlie enhancement of mobility and accessibility.

t. Staff Development for teaching students In the least restrictive environnienl.

3. Providing academic adjustments and modifications in curriculum and instruction.

Equipment adaptation to ensure special populations can use equipment appropriately

Project Director: (Na^e and Title) ^ ^

Signature of Project Director: J d(^Z>

Contractor Initials

EXHIBIT J

BUY AMERICAN ACT STATEMENT

PURCHASE OF AMERICAN-MADE EQUIPMENT AND PRODUCTS.— In Ihe case of any

ecuipment or product that may be aulhon>ed to be purchased with financial assistance provided

using funds made available under title I or II or under the Wagner-Peyser Act (29 U.S.C. 49 et

seq.). it is the sense of Congress that entities receiving the assistance should, in expending the

assistance, purchase only American-made equipment and products.

This statement Is provided in accordance with Section 502 of the Workforce Innovation and

Opportunities Act of 2014.

Contractor Initials lil^ ■Date TfW^y

State of New Hampshire

Department of State

CER-nnCATE

B«aine» [D; C9i73

CcninctK Ksmlcr. 000079169

%

W TESTWOKY VHEAEOF,

I herm Ki oy bead tad otae b be tlSxed

ihe Sell of the Sate ofNcw Hatt«hirt.

Wi J« diy ef ApKl A^. 2COO.

^lUici) H Oinber

Seemeo'orStKe

Certificate of Authority I Corpiywion. Sun-rrojh Corporation)

Corporate Resolution

I, Joe Shoemaker hereby certify that ] am duly elected President, Board of Directors of

Second Stan. J hereby certify the following is a true copy of a vote taken ai a meeting of the Board

of Directors/shareholders, duly called and held on May 22. 2023, at which a quorum of the

Directors/shareholders were present and voiing.-

VOTED: That Bill Mcalcv. Executive Director of Second Start is

duly authorized to enter into contracts or agreements on behalf of Second Start, with

the State of New Hampslurc and any of its agencies or departments and further is

authorized to execute any documents which may in his/lier judgment be desirable or

necessary to effect the purpose of this vote.

I hereby certify that said vote has not been amended or repealed and remains in full force

and effect as of the date of the contract to which this certificate is attached. Tliis authority

remains valid for thirty- (30) days from the date of this Corporate Resolution. 1 further ccrtif)'

that it is understood that the State of New Hampshire will rely on this certificate as evidence that

the person(s) listed above currently occupy the position(s) indicated and that they have full

authority to bind the corporation. To the extent that there arc any limits on the authority of any

listed individual lo bind the corporation in contracts with the State of New Hampshire, ail such

limitations are expressly stated herein.;; /: jJ / 1OATED: f AT'I'KST; I !V T(s'time Tiile)

/

CERTIFICATE OF LIABILITY INSURANCE^ [)AiE (MM/Dorrm>

01833/2023

THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS

CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND. EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES

BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER{SL AUTHORIZED

REPRESENTATIVE OR PRODUCER. AND THE CERTIFICATE HOLDER.

IMPORTANT: II (he cortiticote holder Is an ADDITIONAL INSURED, (he policy(lcs} must have ADDITIONAL INSURED provisions or be endorsed.

If SUBROGATION IS WAIVED, subject to tho terms and condltiorts of tho policy, certain policies may require an ondorsemanL A stalemeni on

this certlficata does not confer rights to the certificatt holder In llou of such endorsemnntls}.

PMXXICER

E 8 S Insurance Services LLC

21 Meadok^-brook Lane

P 0 Box 7425

Gfford NH 03247-7425

MAue; Eleanor St^aaoia

pnVr.n- (B03I293-2791) (603)203-7188ElearKirscinazzola@esinsurance.net

iNSuRrntsi ApronntMO coveaaog NAICP

ntsuRsnAr AmTrusI Financial Services. Inc.

UOUREO

Second Start

>7 Knipht Street

Concord NH 03301

IMSUWPB; Technology Insurance Co 42376

MSURFRC:

•MSURERD;

INSURen E:

INSURER P;

COVERAGES CERTIFiCATE NUMBER: 22-23 REVISION NUMBER:

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD

WDICATEO. NOTVVrTHSTANONG ANY REQUIREMENT. TERNI OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS

CERTIFICATE MAY BE ISSUED OR MAY PERTAIN. THE INSURANCE AFFORDED BY THE POLICIES 0£SCft©E0 HEREIN IS SUBJECT TO ALL THE TERMS

EXCLUSIONS AND CGNDrTIONS OF SUCH POLICIES. UMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIktS.

ITR TYPE OF INSURANCE

ADOL

INSO

SUOR

WVO POLICY NUUeER

POLICY eiF

luuoorvrYYi

POLICY EXp

(MMIOD/YYVY) LIMITS

A

X COXtMERCULCE NERAL LIAOIUTY

€ 1 ^ OCCWt

i2/3ir2oa 12/31/2023

EACHOCCURREKCe, 1.000.000

CLAtMS-bU:

UAt.Ulje >U KeMkJ

J l.OOO.OOO

r.lEO EXP (Any sn* c«r>onl J 20.000

PERSONAL A AOV I.NJURY < l.OOO.OOO

OEN't ACCRECATC LP.UTAPPueS PCR; GENERAL XGCRFOATE, 3,000,000

PO.CY j j 1 1 LOC

OT-«:R

PRODUCTS • COmPiOPAGO { 3.000.000

Employee Benefits 1 1.000J300

B

AU OMOOILC UAOajTY

\in\l2QZ2 12/31/2023

6OMS»rE0 SINGLE LI.-.VT

lEa pceeertl i l.OOO.OOO

X iN'ALIQ

O'.'.NsD

*u*cs hm.-

HRsO

Axos:'*"

HlDUtsD

TCS

M-J-.'/XsO

TCS Oi-ir

BOOLYIIUUK (Hr nr.cn; S

i' BOOXY iN.'URY(Pe accWcni) s

Kt

fl

PROPERTY OAI.UGE.

|Pr) Kc'eenii t

Uninsured motorist) 1.000.000

A

X UM8AELLALIAO

EXCESS LlAB

OCCUR

CLAJMSAlAOe 12/31/2022 12/31/2023

tACH'oCOJRR^r J 2.000.000

AGGREGATE J 2.000.000

of o X| rftenpom X 10-000 s

WORKERS COMPENSATION

AND EMPLOYERS'LIABILITY

A-IY PROPRIC TOR'PARTMCR'CXECLTIve (|

OPFICCRMEfc'BER CxauCEO?

(Msabstery In MM) ' '

II yet. Oescri&c undtr

DESCRlViOK OP OPCRATONS t«>o>'

Hit

PER 1 OTH-

STATUTE 1 ER

et.EACnACOOEMI ]

E L. OlSiASe • eACXIPLOYEE t

e. L. ITfSEASe • POLICY L'MIT }

A

Cyter Liablity

1201/2022 12/31/2023

Aggregate SIOO.COO

DESCRIPTION OP ORERATiOvSr LOCATIONS/VEHCLES (ACORD 101. AddltloiiN Remarks ScftctAlc, m«y bt siuciiM 11 norvspac* i» laeuirvd)

CERTIFICATE HOLDER CANCELLATION

Suite of NH. ConNnssionei of Educolion Uiviaon of Luarner Services

Bureau oi Soeciai Education

101 Pleasant Si

Corcord NH 03301

'

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE

THE EXPIRATION DATE THEREOF. NOTICE WILL DE DELIVERED IN

ACCORDANCE WITH THE POLICY PROVISIONS.

AUTHORIZeO RePRCSCNTATIVe

ACORD 25 (201S/03)

C1988-201SACORD CORPORATION. All riQhts rosoived.

Tho ACORD name and logo are reglstorod marks d ACORD

Granite State Healthcare.Sl/Jl and Human Service Trust

PO Box 4197

Concord, NH 03302-4197

Issue Date 05/25/2023

This certificate is issued as a matter of information only

and confers no rights upon the certificate holder. This

certificate does not amend, extend or alter the coverage

afforded by the policies below.

CERTinCATE HOLDER

Certificate Of Insurance

State of NH, Commissioner of Education

Division of Learner Services

Bureau of Adult Education

101 Pleasant St

Concord, NH 03301

Companies Affording Coverage

COMPANY

LETTER A

The Granite State Healthcare And Human

Services Self-Insured Group Trust

COMPANY

LETTER ® Midwest Employers Casualty Corp.

This policy is effective on 1/1/2023 li-oo AM, and wiU expire on 1/1/2024 12:00 AM. This policy wiU automatically be

renewed unless notified by either party by October 1st of any fund year.

COVERAGES

This is to certify that the Workers' Compensation and Employer's Liability Insurance has been issued to the insured

named above for the policy period indicated, not withstanding any requirement, term or condition of any contract or

other document with respect to which this certificate may be issued or may piertain, the insurance afforded by the policies

described herein is subject to all the terms, exclusions and conditions of such policies.

Type of

Insurance/Carrier Policy Number

Policy

Effective

Policy

Expiration UMITS

Workers' Compensation

& Employer's Liability

The Granite State Healthcare

And Human Services Self-

Insured Group Trust

1/1/2023 12:00 AM 1/1/2024 12:00 AM

W/C Statutory Limits

E.L Each Accident

E.L Disease - Pol Limit

E.L Disease - Each Emp

Si,ooo,ooo

Si,000,000

Si,000,000

Excess Insurance

Midwest Employers Casualty Cor] 1/1/ 2023 12:00 AM 1/1/2024 12:00 AM

Workers' Comp>ensation

Employer's Liability

Statutory

Si,000.000

Description of Operations;

Covering operations of the insured during the policy term. Per NH Law, additional

insured and waiver of subrogation are not allowed on workers' comp. COIs

O Excluded Officer

MEMBER

Second Start

17 Knight Street

Concord, NH 03301

CANCELLATION

Should any, of the above described policies be canceled

before the expiration date thereof, the issuing company will

endeavor to mail 30 days written notice to the certificate

holder named to the left, but failure to mail such notice shall

impose no obligation or liability of any kind upon the

company, its agents or representatives.

05/25/2023

Authorized Representative Date

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SECOND START

audited FISASCIAL STATEMENTS

for the ended

JUNE 30, 2022 AND 2021

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INDEX TO FINANCIAL STATEMENTS

Independent Auditors Report 1-2

Siaicniaits of Financial Position 3

Statements of Activities and Changes in Net Assets 4-5

Slalcincnts of Functional Expenses 6-7

Statements of Cash Flows 8-9

Notes to Financial Statements 10-24

Schedule of Support and Revenues,

Fxpcnscs and Changes in Net Assets 2022 25

Schedule of Support and Revenues,

Expenses and Changes in Net Assets 2021 26./C ■ Tf "1':4-., '. "'.1* -

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ia ■m

l»w?™®sPw kMASON • R^Ch

Ccr:ij:(J! 'ubHf Jc-.outiuniii

liNUtrtNUtiNT AUDI TOKS kKPOKT

To ihc DoLirci of Dircclors of iJccond Siart

Opinion

Wc have audited the accompanying financial siaiemcnts of Second Start (a nonprofit organization),

which comprise the siatcmcnls of tlnancial position as of June 30, 2022 and 2021, and the related

statements of activities and changes in net assets, functional expenses, and cash Hows for the years then

ended, and (he related notes to the fi naneiul statements.

In our opinion, the financial statements referred to above present fairly, in all material respects, the

tlnancial position of Second Stan as of June 30, 2022 and 2021. 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 Slates of America.

Basis for Opinion

VVc conducted our audits in accordance with auditing standards generally accepted in the United Slates

of America. Our responsibilities under tho.se standards are further described in the Auditor's

Responsibilities for the Audit of the Financial Statements section of our report. Wc arc required to be

indcpenclctu of.Second Start and to meet our other ethical responsibilities in accordance with the

relevant ethical requirements relatitig to our audits. Wc believe that the audit evidence wc have obtained

is sufficient and appropriate to provide a basis for our audit opinion.

Mnnngcminn's Responsibility for the Financial Statements

Management i.s responsible for the preparati<m anci fair presentation of the financial.statements in

accordance with accounting principles generally accepted in the United Statc.s of America, and for the

design, implementation, and maintenance of internal control relevant to the preparation and fair

pre.senlaiion of financial.statements that are free from material misstaicmcnt, whether due to fraud or

eiTor.

In preparing the financial statements, management is required to evaluate whether there arc conditions

or events, considered in the aggregate, that raise substantial doubt about.Second Start's ability to

conrinuc as a going concern wirhin one year after the date that the financial.statements ore available to

be i.s.sued.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives arc to obtain reasonable assurance about whether the financial statements as a whole are

free from material mis.stntcmcnt, whether due to fraud or error, and to issue an auditor's report that

includes our opinion. Reasonable assurance Is a high level of assurance but is not absolute assurance

and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing

standards will always detect a material misstatcmcnt when it e.xists. 'i'he risk of not detecting a material

misstalcmctit resulting from fraud is higher ilian for one resulting from error, as fraud may involve

collusion, forgery, intentional omissions, mi.srcprcsenlations, or the override of internal control.

Missialcmcnts, including omission.s, arc considered material if tlicrc is a suhsianiia! likelihood that,

individually or in the aggregate, they would influence the judgment made hy a reasonable user based

on the fi nancial siatemenis.

talk, we ti^ansuate.

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• lilciilify aikl ass(.'ss tiic risks ofnuitcrial nHssUilcincitl <>(the tlnniicial statements, whether due

to I'rauil of eriof, and design atid jicrl'orm audit proeciluies responsive to those risks. Such

procedures include examining, on a test basis, evidence regarding tlie amounts and disclosures

in the nnancial staiemenis.

• Ubtaiii an undei"sianding of internal control relevant to the audit in order to design audit

procedures that are appropriulc in the circumstances, but not for the purtiose of expressing an

opinion on the effectiveness of Second Sinn's internal control. Accordingly, no such opinion

is expressed.

• Evaluate the appropriateness of accnunling policies usal and the rensnnablene.ss of significant

accounting estimates made by management, as well as evaluate the overall presentation of the

financial.stfitenienls. ^

• Conclude whcllicr, in our ju<tgmenr, there are conditions or events, considered in the aggregate,

that rai.se suKstanlial douht about Second Start ability to eotitinue as a going concern for a

reasonable period of rime.

We are required to communicate with those charged witli governance regarding, among other matters,

the planned.scope and timing of the audit, significant audit findings, and certain internal control related

matters that we identified during the audit.

Report on Siipplcntcntary Information

Our audit wa.»; conducted for the purpose of forming an opinion on the financial.statemcni.s n.s a whole.

The schedules of.suppon.and re.venties. expenses and changes in net as.scl.s arc prc.senlcd for purptxscs

of additional analysis and arc not a required part of the fintmcial staiement.s..Such infonnntion is the

responsibility of imnagement and was derived from artd relates directly to the underlying accounting.and other rccord.s used to prepare the financial statemails. The information has been.subjected to the

auditing procedures applied in the audit of the financial staicmcni.s and certain additional procedures,

including comparing and reconciling such information directly to the underlying.accouiiling.and other

records used to prepare the financial.at.atcmcnts or to the financial.stntciricnt.s thcm.sclvcs, and other.additional proccdttrcs in accordance with auditing standards generally accepted In the United.Statc.s of.'\mciaca. In our opinion, the infonnarion is fairly stated in all material rc.spccls in relation to the

tinnncial sintnncnts as a whole.

Vcr>' truly yours.

MASON + RICH PROFESSIONAL ASSOCIATION

Certified Public Accouniani.s

Concord, New Hampshire

October 31. 2022

SECOND START

STATEMENTS OF FINANCI/VL I'DSITIGN

JLTNESO, 2022 AND 2021

CURRENT ASSETS

Cash and Cash Equivalents

AccounLs Receivable

ERC ReceiN-able

Grants Receivable

Prepaid Expenses

Total Current ^a"aW.v

PROPERTY AND EQUIPMENT

Property and Equipment

> Less Accumulated Dcpreciaiioii

Net Property and Ei/uipmeni

TOTAL ASSETS

ASSETS

2U22 2021

S 1.305,094 $ 1,184,121

59.885 42.351

156,439 -

279.985 225.180

10.031 56,013

1,811.434 1.507,665

3,286.524 3,215,629

(1.840.243) (1.750,859)

1.446.281 1.464.770

S 3.257,7! 5 S 2,972,435

IJABILITIES AND NET ASSETS

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CURRENT LI A BILITIES

Accounts Payable

Accrued Expenses

Current Portion orLong-Tcmi Debt

Dcfeired Rcx'cnue • Paycheck Protection Program (PPP) l.oan

Deferred Contributions - CCASP

Other Deferred Revenue

Total Current Liabilities

LONG-TERM LIA RIUTIES

Long-Term Debt

Total Lona-Term Liabilities

TOTAL LIABILTriES

NET ASSETS

Net Assets Without Donor Restrictiorji:

Net Assets With Donor Restrictions

TOTAL NET ASSETS

total liabilities and NET assets

54.S02

215,154

11,032

1S3,06:

13.646

82,940

215.832

188,156

65.735

477,696 552,663

35.696

35.696

513.392 552.663

2.739.32,3 2.419.772

5.000 -

2.744.323 2.419.772

S 3.257,715 $ 2,972,43.5

The Aeeomptinyin^ Notes arc an Inw^rai Pan of These Financial Siaie.nu;iits

• I 'age J

SECOND START

STATl-MI-NM S OK ACTIVITII-S AND CIIANCCS IN NCT ASSliTS

FOR Til 11 YUARS GNDED JUN'G 30. 2022 AND 2021

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2022 2U2I

change fN net assets without donor

RESTRICTIONS SUPPORT AND REVENUE

Grants from Governmental Agencies S 1.494.985 S 1,345,384

Private Fees 799.227 695,050

Fcc.s from Gov'emmentai Agencies 1.130.332 1,027,464

Govemmeni Assistance - COVID-19 Funding 450,226 747.925

Misccllancou.'i Income 19.213 20,553

Private Grants 6,000 14,000

Contribution.*; of ca.<;h and other fmancial assets 20,021 35,081

Contributions of nonfmancial a.«;sct.'4 23.900 13,900

United Way 21,328 24,016

Interest Income 753 804

Total Support and Revenue 3,965.9X5 3.929,177

NET.'XSSETS RELEASED FROM RESTRICTIONS

Salisfaction ofProgiiiiii Rcstriciioiis

Total Net Assets Releasedfrom Restrictions

TOTAL SUFFOR'fREyENUE, AND OTHER NET

^ISSETS Wn Hour DONOR RESTRICTIONS

FUNCTIONAL EXPENSES AND LOSSES

Functional Evpenses

Program Services

Managcmeni and General

Total Functional livpcnses

Other (Income) Expenses

(Gain) Loss on Di.sposal of Property and Equipment

TOTAL FUNCTIONAL EXPENSES AND LOSSES

10.000

10,000

3,97.s.V}>5

3,20.^573

3.020.177

3,117,S7S

3.659,164 3,513,620

(2,730) 4.610

S 3.656.434 5 3.518,230

The Accompanying Nates aix an /rf.v^ru/ Fan a/These Ftitonchl Statemcnis

'Coniir.ueil on next page)

■ PcgC 4 -

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SECOND START

STATHMRNTS OF ACTIVITIES AMD CHANGES IN MET ASSETS

FOR THE YEARS ENDED JUNE 30, 2022 AND 2021

jyCRE.-iSEiDECRF^-^SE} /A' TOTAL SET.■{SSETS \nTHOUTDOSOR RESTRICTIOSS

CHASGE IS ASSETS "TT// DOSOR RESTRICTIOSS

DOSOR RESTRICTIOSS

Don>>r Res".rictcd Support and Revenue

Net.Assets Released from Restrictions

iSCRE.ASE (DECRE.ASE) IS SET ASSETS

WITH DOSOR RESTRICTIOSS

rSCREASE (DECREiSE) IS TOTAL SET ASSETS

SET ASSETS, BEGISSISG OF YEAR

SET assets, ESD of YE.AR

2U22 2021

S 319,551 S 410,947

15.000

(10,000) -

5.000

324,551 410.947

2.419,772 2,008,825

S 2.744,323 $ 2,419,772

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The Accompaimtig Sows arc an Integral Tart of These T'inancia! Siaiancnts

' f'cee 5 •

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SECOND START

STATEMl^NT OF FUNC riON'AL F.XPHN.SES

FOR THE YEAR HNOKD JUNE 30. 2022

Program

Services

Manngemrni

and OenernI Fiindrnising Total

Advertising S 2J92 S 100 S $ 2.292

Conference and Meeting 27,174 - - 27.174

Depreciation 102.09S 30,374 132.472

Bad Debt 2,OSO • • 2.080

Dues and Membership 14,976 4,488 - 19.464

Employee Benefits 207,743 33,285 - 241,028

Intbrmaiion Technology 16,951 6,345 • 23.296

Instructional Materials 5.603 - - 5,603

Insurance 44.294 3,308 - 47,602

Interest 454 - 454

Miscellaneous 21.667 - - 21.667

Occupancy 109.514 27,338 r 136.852

Office 9.412 7,692 T 17,104

Payroll Taxes 157,928 15,763 - 173.691

Professional l-ecs 263,063 20,512 - 283,575

Salaries and Wages 2,127.326 239,678 - 2,367,004

Staff Development 6,544 - - 6,544

Stipends and Discounts 4,081 - - 4.081

Supplies 124,939 4,501. 129,440

Travel 17.534 207 - 17.741

Total Functional Expenses S 3,265,573 S 393,591 s $ 3.659,164

7"/!^ Accomffcnyin^ Notes are un Integral {'art ofThese financial Htutcmeuts

{'cue 6'

SECOND STAR T

S'l A rKMI^INT 0\' FUNC'l lONAI. KXFI^NSKS

roR nil- y\iA\< junk 30.:o:i

I'rogrtint

Services

Management

iind (Jcncrni KundraLsiiig fotal

Advertising S 2,426 S 196 S $ 2.622

Conference and Meeting 21,918 - 21.918

Depreciation 84,025 35,840 • II9.S65

Bad Debt 1,505 - - 1.505

Dues and Membership 11,400 4,887 - 16.287

Kmploycc Benefits 221.693 27.658 - 249.351

Information Technology 16,931 6.416 - 23.3-:7

Instructional Materials 7,506 - - 7.506

Insurance 42,657 3,884 - 46..541

Miscellaneous 831 516 - 1.347

Occupancy 126,122 32,046 - 158.168

Office 10,037 5,450 - 15.4S7

Payroll Taxes 153.345 17,368 - 170.713

Professional Fees 151,210 19,842 - 171.052

Salaries and Wages 2.078,519 238.586 - 2.317.105

State IXvclopmcni 6,194 363 -

6.557

Stipends and Discounts 180 - - 180

Supplies 169,136 2.690 ♦ 171,826

T ravel 12.243 - -

12.243

Total Functional Expenses $ 3,! 17,878 $ 395.742 s $ 3.513.620

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lite Accompaming.-Vo/t'j are an Inte^rcl I'an of These Financiat Statements

• l'u\ie 7 -

SECOND START

STATCMnNTS OF CASH FLOWS

FOR Tlill YEARS ENDED JUNE 30. 2022 AND 202:

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CASH FLOWS FROM OPERATHSC ACnVITIES

Increase (Decrease) in Nel Assets

Adjusimenis lo Reconcile Change in Nci Assets to Nci

Cash Provided by (Used in) Operating Aaiviiics:

Ocprcciaiion Expense

(Gain) Loss on Disposal of Property and Equipment

(Increase) Decrease in Operating Assets:

Accounts Reccix'able

ERC Receivable

Grants Receivable

Prepaid Expenses

Increase (Decrease) in Operating Liabilities:

Accounts Payable

Accrued Expenses

Deferred Revenue - Paycheck Protection Program (PPP) Loan. Deferred Revenue - CCASP

Other Deferred Contributions and Revenue

Tola! Adjustments

Set Cash Provided by (Used in) Operating Activities

CASH FLOWS FROM ISFFSnSG ACni TflLS

Proceeds from Disposal of Property and Equipment

Purchases of Property and Equipment

At'/ Cash Provided by (Used in) Investing Activities

CASH FLOWS FROM F7A'AA'C7A'6'.'(C77I'7770

Repayment of Notes Payable

A t'/ Cash Provided by (Used in) Financing Activities

NET liNCKEASE (DECREASE) LV

CASH AND CASH EQUIVALENTS

Cash and Cash Equivalents, Beginning of JVar

Cash and Cash Equivalents, End of Year

2022 2021

S 324,551 S 410,947

132,472 M9,865

(2.730) 4.610

(17,534) (3.329)

(156,439) -

(54,805) (115,223)

45,982 (31,882)

(28,138) 76.331

(678) (204)

(188,156) (124,741)

183,062 -

(52,089) 47.694

(139,053) (26,879)

185.498 384.068

2,730

(58,168) (73,062)

(55,438) (73,062)

(9.087)

(9,087)

120,973 311.006

1.184.121 873.115

S l..^05.094 S 1.184.121

L The Accom[Kny m'^ Notes arc an integral Part of These Financial Statements

iConttinicd on pu^e.)

• Page a •

SECOND START

STAT^MI-NTS OF CASH FLOWS

FOR IHL Yl-ARS FNDIID JUNL 30. 2022 AND 202

SuppU'tni'tttul Disclosurt' of Cash Clou- Information:

PaiJ Uuriiij; tlu* Yc;ii Ki-r:

InlciX'Sl

Soncash Investing and Financing Activities:.Assets.Acquired by A.<s jmpiion of Debt

Debt Assumed to.Acquire.Assets

Cash Paid for Property and Equipment Acquired with Debt

202: 2U2I

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55.815

(55.815)

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The AecompoHyinii, Notes are an Integral Part of These Einonciol Staianenis

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NOTES TO FFNvXNCIAL STATEMENTS

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A I nature OF ACTIVITIES

Second Start (the ''Organization") is a private nonprofit education corporation which has been in

existence siiKC 1970. Second Stan is conunittcd to improving the economic and educational wellbeing

of New Hampshire residents. Us goal is to help people become more productive workers, family

members, and community citizens. Within these opportunities, the Organization otTers a variety of

programs, each ser\'ing participants in ways that meet their needs.

The programs available at Second Start are as follows:

Special Education - The Special Education Program was established in 1979 and accounts for the

proceeds of an education program that serves coded special needs students ages 14-21 from local school

districts in the greater Concord area.

Transitional Employment Training Program (Tin") - The TET Program was established in 1984 and

accounts for proceeds and expenses used to provide a vocalionally oriented program designed to

develop personal and social responsibility, workforce readiness, and provide experiential training and

coursework for adolescents.

Allcmaiive High School - The Allcmntivc High School Program wa.s csiahli.shed in 1976 and accounts

for the proceeds and expenses of an alteniaiive academic program for adolescents previously

un.succe.s.srui in public high.schcK)] programs. Students arc not ccxled for special education scrx'iccs.

SUulcnt A.ssisiance Program (SAP) - The SliidenI, A.ssi.sianc-.e Progr.-im i.s.a daig cducalion, prevention,

and early iilentillcaiirtn program designed for piihlic.school.students. The Student Assi.stance Prf>}'.rain

wa.s started in 19S4 and aecoimt.s for the pmcceds and expenses as-socrnted with the.siiulcnt a.s.sjstancc

serviec.s for the ioe:d selnx>l flistriet.s as well n.s progrruii.s (or the Setxmd Start Alicmafivc High.School

and speeial edncaiion students.

Adult Kdncntinn and l.itcncy (Aid.) - The.A<lul(Education and Literacy Program includc.s both Adult

Ha.sic Education (AHE) and.Adult I.enmer Services (AI.S). The ABE Program was cstabli.shed in 1971

and iicconnt.s for the proceeds and expenses for providing remedial academic programs for adults from

the mo.st basic levels thn>ugh preparation for the High School Equivalency ENnm (HiSE'l) as well a.s

English as a second language c.las.scs. The program al.so includes academic and vocaiional counseling

lor.students. The. program includes fees and expen.se.s for providing HiSET Testing services and

administering.staff development for ABE/ESI. teachers statewide. The AI.S Program was established

in 198.3 and accounts for proceeds and expenses used to help adult.s increase their reading and math

skills through the aid of volunteer tutors. This program also includes scrN'ices to foreign-.spcnking and

refiigee studenl.s to incrca.sc their English skills. Under this program, the Organization also must

comply with the regulations outlined in the Workforce Innovation and Opportunir>'.Act.

(Contititictl on IIC.VI

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NO'l liS TO l-INANCIAL STATI-MliNTS

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Day Care Program - I'hc Day (.'are I'rogram was established in 1973 and accounts for proceeds and

c.vpciises used lo care for children (ages 6 weeks to 12 years) of the general conimuniiy while their

parents are in classes, training programs, or working during the day. 'I'his program also includes services

to protective custody referrals from the New Hampshire Department of Health and Human Services.

Welcoming Concord - The Welcoming Concord program was established in 2015 and accounts for

procccd.s and cxpcn.scs used to increase social inclu.sion and integration of immigrants and refugees

targeted New Hampshire communiiies.

B I SI ALM.AJ(Y OK SlGNlK'lCANT ACCOUNTING FOLICIES

m

' 'I'his summar}' of significant accounting policies of the Organization is presented to assist in

understanding these financial statements. The financial statements and notes are the representations of

I the Organization's management who is responsible for their integrity and objectivity. These accountingI. policies conform lo generally accepted accounting principles (CAAP) in the United States of America

and have been consistently applied in the preparation of the financial statements.

Basis o fA ccou n tiixn

The Organization uses the accrual ba.sis of accounting in its finaticial statements. Under this basis.

1 ♦ revenue is raognized when earned rather than when payment is received, and expenses and purchases

j ^ of assets arc recognized when the obligation is incurred rallicr tlian when the cash is disbursed.

j Vsc of Estimates

I The preparation of linancial siaicmcius and related di.sclosures in confonnily wiili accounting principles

generally accepted in the United Slates requires management lo make estimates and assumptions that

affect certain amounts refK>rlcd in lite financial statetnenls and accompanying notes. Actual results

I ' c.xpcricnccd by the Organization may differ from management's estimates.

Cash and Cash Equivalents

j For purposes of the slntcment ofeasli Hows, cash includes casii on hand, funds ondeposil with financial

insiiiution.s, and investments with original maturities of three months or less.

Contract Assets and Liabilities

Accounts Receivable - Trade.Accouni.s receivable consists of private fees due from the daycare program and revenue from school

districts for various programs. Accounts receivable arc staled at the amoutU management expects to

collect from out<;tanding balances..Management considers accounts delinquent based on the date of

unpaid invoices. Past due receivables are written ofi'ai management's discretion using the direct write

off method; this Is not considered a departure fjX)m accounting principles generally accepted in the

United Slates because the effects of the direct write off method approximate those of the allowance

method. All accounts are considered to be collectible. I'hc Organization does not accrue interest on past

due accounts receivable.

(Coniitiiicd on next p<iRc)

• Pa^e 11 -

SECOND START

NOTES TO FT^'ANCIAL STATEMENTS

Deferred Revenue

Deferred revenue represents payments received from customers prior to the satisfaction of the

corresponding performance obligations. Revenue is recognized once the corresponding performance

obligations are satisfied based on the contract with the customer.

Grants Receivable

Grants receivable are amounts due for reimbursement from various grant agencies. No allowance is

recorded because all amounts arc expected to be fully reimbursed by (he federal and state govcrnjncnls.

Interest is not allowed and is not accrued on any past due grants receivable balances.

Unconditional Pledges Receivable

Unconditional promises to give are stated at the amount management expects to collect from

outstanding balances. Management evaluates the colleelabilily of customer aceounls by considering

factors such as historical experience, the age of the promise to give, and current economic conditions

that may affect a customer's ability to pay. Past due promises to give are written off ul inanagcmcnt's

di.scrction using the direct write off method; this is not considered a departure irom accounting

princ iple:? genemlly nccepK-d in the United Sl:?lcs bcc;»ii.sc the ciTcet.s of the direct write i«lT niell>o?l.approximate those of the ailow.incc method. The Urgnnizaiion iloes not charge interest on jmi dire

promise.s to give.

ProperTy and Hquipment

ITo Organiz;uion'.< properly and equipment policy is to capitalize irKlividual purchases, renewals and

hettenneni.s in c.xces.s of $1.0(10. Maintenance, repairs and minor renewals are charged to expense a.s

incurred. Periodically, man.agemeni evaluates property and equipment for impairment when events or

changas in cireutn.«:tances indicate that the carrying amount of such assets may not be rccovcrahlc.

When items of property and equipment arc. sold or retired, the related cost and accumulated depreciation

are removed from the accounts ami any gain or loss is included in the stalcmenl of income. These items

are depreciated using the straight-line method over their estimated useful lives as follow.s;

Fumiturc and Equipment 5 years

Leasehold Improvements 5-30 years

Building 40 years

i\'et Assets

I'he Organization reports its net assets as required by Financial Accounting Standards Board (FASB)

Accounting Standards Update (ASU) 2016-14, Not-Jbr-Profu Entities (Topic 958): Presentation of

Financial Statements ofNbt-for-ProJit Entities. Under ASU 2016-14, the Organization is required to

report infomiation regarding its financial position and activities accounting to the following classes:

net assets without donor restrictions and net assets with donor restrictions. Descriptions of the net asset •

categories included in the Orgatiizaiion's financial slalcmcnts arc as follows:

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L Net ns.scts without donor restrictions include revenues and e.xpenscs and contributions which

I * arc not subject to any donor imposed restrictions. Net a.ssets without donor restrictions can be

Q designated by the Board of Directors for special projects and expenditures.

CConiitiued tm next

-Hojicn-

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NO'l l-S TO riNAiNClAL STATEMENTS

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Net assets with donor restrictions include contributions for which time reslriclions or donor-

imposed restrictions have not yet been met. Wlien a restriction expires, net assets with donor

restrictions are recla.ssified to net assets without donor restrictions and reported in the statement

of activities as net assets released from restriction. Net assets with donor restrictions also

include gifts which require, by donor restriction, that the corpus be invested in perpetuity and

only the income or portion therefore (excluding gains restricted by state statute) be made

available for program operations in accordance with donor restrictions.

Contributions and Fromises to Give

Contributions are recognized under FASB ASU 2Ulb-0S, Noi-t'or-Frofit Entities O'opic 95ifJ:

Clarifying the Scope and the Accounting Guidance for Contributions Heceh'ed and Contributions

Made. Under this ASU, contributions are not recognized as revenue if there are donor-imposed

conditions and barriers that must be overcome before the Organization is entitled to the.a.sscts

transferred. Conditional contributions can cxi.si if the Organization has limited discretion over how the

resources are spent and the contributor retains a right of rcium to the resources provided if the

condiiion.s are not met. If contributions are received prior to the satisfaction of the donor-imposed

conditions and barriers, the advanced receipt of funds would be recorded as deferred revenue on the.statement of financial position. Once conditions have hecn substantially met. the contributions are

recognized as revenue and classified as net assets with or without donor restrictions depending on

remaining donor restrictions.

Deferred contributions were SIS3,062 for the year ended June 30. 2021. There were no deferred

contributions for the year ended June 30, 2022. Deferred revenue from exchange transactions was

$13,646 and S65.735 for the years ended June 30, 2022 and 2021, respectively.

Revenue Recognition Policy

The Organization rtxognizcs revenue under FASB Accounting Standards Codification (ASC) 606,

Revenue from Contracts with Customers, from its First Start Children's Center, adolescent services,

adult education sciwiccs, and New American Driving School.

All of the Organization's contracts are one year or less. A description of relevant contracts is below.

The First Start Children's Center provides childcarc services for early education, preschool, and

elemeniar>' age students from the greater Concord area in a tlill-ser\'ice childcare center. Revenue

generated from childcare services is primarily comprised of direct weekly tuition payments from

parents and fees subsidized by the Stale of New Hampshire. Revenue from childcare ser\'ices are

considered one performance obligation although services provided to the students may include a variety

of academic and extracurricular activities that cater to the needs of the students.

(Coniiiuied on ne.a

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SECOND STAR/^

NOTl-STO r-INANCIAt STATI-MI-NTS

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Daycare revenue is recognized over time as long as the student is enrolled in the progratii. Tuition is

billcti on a weekly basis and ihc Organization has an enforceable right lo payment until the time the

snident provides notice of cancellation even if the child is absent due to personal lime or sickness.

Childeare services can be cancelled at any time; however, the custotncr is responsible for the tuiiii»n

nnd/or expenses incurred by the Organization prior to cancellation. Refunclahle deposits are collected

prior to enrollment in order to hold n chikr.s place in the program and are included'in deferred revenue

on Ihc.statement of tmnncial position. Revenue is recognized from deposits if the child has an

outstanding balance upon lcavii\g the program or if the fainrly docs not notify the Organization of

cancellation of ctirollinenl \cithirt two weeks from the preferred start dale. Overall, there is no

signifiaint impact from dcjxtsits lo the financial siatcmenls. Sibling discounts of 10% of the lower

tuition is offLted lo families; however, ihc discount cunnoi be applied to any additional fees such as late

fees, in addition, stafi" can receive an additional 15% discount, adjusted after any sibling discouiu

received. 1'hcre is no signiUcanl impact 'from discounts to the financial stalcmcnls as lliey arc

recognized weekly and arc not dependent on past or future services.

The Organization provides educational programs to adolescent students through their Alternative High

School (AHS), Transitional Employment and Training programs (TET), and Student Assistance

Programs (SAPs). Services for the AJIS, TET, and SAl^ programs are offered to students through the

Organization's on-site classrooms and through off-site SAP instructional programs administered at

local school district.? in the greater Concord area. The Department of Education sets a fixed fee rate for.special education, which is part of the AHS program. Revenue from adolescent programs is considered

a single performance obligation although services provided to the students may include a variety of

academic, cxtracurricuhir, and counseling activities that cater to the needs of the students. The

Organization has a contract with a local school di.strict lo provide on-site AHS, TET, and SAP serx'ices

to a SCI number of students that is renewed for cvcr>' aeadcmic year. The fees to provide these services

are established prior to the school year are paid to the Organization bi-annually. Tlte Organization can

also provide these scrA'iccs under contracts with local.school districts whereby tuition is based on the

number of students enrolled. Revenue for these services is billed and consumed within the

Organization's fiscal year.

Additionally, the Organization has coniraci.s with local school districts to provide offrSiie SAJ's during

a specific number of schools during the academic year, 'fhe fees to provide these services are

established prior to the school year and are paid to the Organization on a monthly basis as scr\'ices are

provided.

The Organization provides educational programs to adult students through their High School

Equivalency Test (HiSET) preparation. Adult Diploma programs, English as a Second Language

classes, and Adult Learner Services that provide tutoring and onc-on-onc assistance to New Hampshire

resident.?. These programs are offered to student through the Organizalioirs on-silc or virtual

classrooms. Revenue from adult programs is considered a single pcrfonnancc obligatioti although.services provided to the students may include a variety of academic and instructional activities that

caicr to the needs of the students. Revenue is.rccognizcd over lime for these services.

(Continued on next page)

• Page 14 •

SECOND START

Noriis ro l-INANCIAI. STA'l l-MI-NTS

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The OrgaiiiziUioii is aJso a Icsl adminislralion ccnlci for sludents to lesl for llicir IliSli'I administered

by die Educational Testing Sers'icc (ETS). 'Tests are scheduled over the course of two days and

appoinlnicnts and exam Tecs arc adniinisicrcd by E TS. TliSE'T testing is considered a single obligation

as the Organization is only responsible for administering liie test to participants. Revenue from HiSET

testing is recognized at the pol[it in lime and Is received once the participant has completed the test.

The Organization provides driver education classes to New American adults through an eight week

course that includes classroom insinjction and in-car driving observation. The cost of the course can be

paid in full at the lime of registration or in three equal installments over the course of the instruction.

Services provided through the New American Driving School is considered a single obligation because

both classroom and in-car driving observation is required in order to receive a driver's license through

the State of New Hampshire. Revenue is recognized os'cr time as the students receive the benefits of

the program. Overall, revenue received from the New.American Driving School is immaterial to the

financial statements.

All of the Organization's contmcis arc one year or less in length. As a result, co.sts associated to obtain

a contract is recognized as expense in the period incurred. The quoted transaction prices for childcare

services arid tuition fees do not include variable considerations and there is no allocation of discounts

or lum-cnsh con.sldernrinn.s, Mlie ()rgani-/ation does not have any.significant financing compohehts to

its contracts. The. input niclho<i i.s used for all programs that are recognized »>vcr time based on the

number of sludents enrolled.

Functional Allocation of fixpcnses

The costs of providing the Organization'.s program and other activities liave been summarized on the

functional basis in the.statement of functional e.\penscs. Accordingly, certain co.sts have been allocated

among the programs and supporting services benefited. Salaries and related expenses arc allocated to

the various program and supporting.scn'ices based on actual or estimated time employees spend on

each tunclion. "The remaining expenses are specifically allocated whenever practical, and depreciation

is allocated based on space utilization. General adminLstrative e.xpcnses are allocated to each program

based on the direct expenses incurred for each program or estimated u.sage based on time spent on each

function of the staff.

Donated Materials and Services

Contributed goods and ser\'ices arc reported at their fair value if such goods or scrx'iccs create or

enhance non-fmancial assets, or would liave been purchased if not provided by contribution, and for

serN'ices which arc provided by individuals possessing specialized.skills. A number of volunteers have

made contributions of their time and talent, or contributed goods to develop the Organization's

programs. However, those scr\'iccs do not meet the criteria for recognition as contributed scr\'iccs and,

therefore, arc not reflected in the financial.statements.

Contributed property and equipment is recorded at fair value at the dale of donation, if donors stipulate

how long the assets must be used, the contributions are recorded as restricted support. In the absence

of such stipulation, contributions of property and equipment arc recorded as unrestricted support. The

Organiziition received no contributed property for the years ended June 30,2022 and 2021.

(Coniinued on next pn^c)

■ Pane 15 -

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NOTES TO FINANCIAL STATEMENTS

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Advertising

The Organization conducts non-direct response advertising. These costs arc expensed as incurred.

Advertising costs were S2,292 and S2,622 for the years ended June 30, 2022 and 2021, respectively.

Income Taxes

Management evaluates its lax position in accordanec with FASB Accounting Standards Codification

(ASC) 740-10, Accountingfor Uncertain Tax Positions, which prescribes a recognition llircshold and

measurement attribute for financial statement recognition and measurement of a tax position taken or

expected to be taken in a lax return and also provides guidance on various related matters such as de-

recogniticn, interest, penalties, and disclosures required. The Organization's policy is to recognize

interest and penalties related to unrecognized tax benefits as lax expense.

C I ADOPTION OF NEW ACCOUN ITNG STANDARD

In May 2014, FASB established ASC Topic 606, Revenue from Contracts with Cu.stomcrs. ASC 606

and all subsequently issued clarifying ASUs replaced most existing revenue recognition guidance in

C.AAF. The.ASC also rci|uiied expanded disclosures related to the nature, aniount, lime, iiiul

uiiecrtainiN' ol levemieaiul ca.sh Hows ari.'»ing (Voni eoniraels witii eusloiners. TheUtgaiiization ado|)ted

the new slandard elTeelivc Jul\' 1. 2020, using the modified retrospective approach..As pan ot" the adt>pliou of.ASC 606. the Organization elected the Coilowing transitional praciiciti

e.xpedients: (i) to rcficct the aggregate of all contract modifications that oeeurrcd prior to the dale ol"

initial application when idenliiying satisfied and unsatisfied pcrfonhance obligations, delennitiing the

transriclioii price, and allouiling the irdiisaelioit price; and (ii) to apply the slandard only to contracts

that are not completed at the initial date of application. Because contract modifications arc minimal,

there is not a significant impact as a result of elceling these practical e.xpedients.

*-t Management has assessed the impact of,ASC 606 and has detcnnined that ASC 606 would have no

iiuueria! impact in the timing or measurement of revenues based upon guidance. As a result, there were

j ' no material effects on the Organization's financial statements in the year of miplementation.

D I COVERNMENT GRANTS AND RELIEF

L Paycheck Protection Program (PPP)

On Febmar>' 25, 2021, the Organization received loan proceeds (the second draw) in the amount of

i 5490,310 for the year ended June 30, 2021, under the Payciieck Protection Program ("PPP"). The PPP,

^ established a.s pan of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act"),

provides for loans to qualifying businesses up to 2.5 times the average monthly payroll expenses of the

qualifying bu.siness. The entire principal amount and any accrued interest on the loan is eligihlc for

forgiveness to the extent the proceeds were used for eligible purposes, Including payroll, employee

benefits, and other eligible payments. Additionally, the Organization was required to maintain certain

payroll levels and employee levels. Amounts not meeting this criteria are considered to be a loan and

require repayment.

(Cominued on next pone)

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NOTES TO Fns'ANClAL STM EMENTS

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Management applied for and received the funds with the intent that the funds would be expended in a

manner that would qualify for forgiveness and therefore elected to record the proceeds of the PPP loan

as an In-subsinnce govcmincnt grant. Under this method, the PPP loan is initially recognized as a

deferred income liability. Subsequently, the Organizatioti reduced the liability and recognized grant

income on the statements of activities and changes in net assets as the Organization recognized the

related expenses for which loan forgiveness is allowed. The Organization spent all of the PPP 1

5486,100 proceeds for qualifying expenses and was fiilly forgiven by the Small Business

Administration (SBA) as of June 30, 2021. The Organization spent all of the PPP 2 S490.310 proceeds

for qualifying expenses and was fully forgiven by the SBA as of June 30, 2022.

For the years ended June 30, 2022 and 2021, the Organization spent S188.156 and $615,052 of

qualifying expenses against PPP 1 and PPP 2 loans. The amount of deferred income liability related to

the PPP loans was 5188,156 for the year ended June 30, 2021.

Employee Retemion Credit (ERG)

The Organization applied for the F.mployce Retention Credit (ERC) for the year ended June 30, 2022

in the amount of $156,438. The receivable for the ERC is recorded on the Statement of Financial

Position as of June 30. 2022.

Other CO VIO- / 9 Grants

On March 29, 2021, the Organization was approved for a Coronavirus Response and Relief

Supplemental Appropriations Act (CRRSA) grant from the New Hampshire Department of Health and

Human Services totaling 553,200. This grant award is based on qualifying expcnse.s incurred and

income losses incurred for the year ended June 30. 2022. The Organization docs not believe there arc

any remaining restrictions or requirements for this grant. All funding was fully expended in the year

ended June 30, 2022. As a result, the entire amount, totaling 553,200, was recognized as income for the

year ended June 30, 2022.

On September 2, 2021, the Organization was approved fur the New Hampshire Department of Health

and Human Ser\-ices Child Care Achieving Stabilization Program (CCASP) grtinl in the amount of

5233,229 (including incentive add-ons). Tliis funding was received from the American Rescue Plan

Act (ARPA) for the state being administered through the Federal Adtninisiraiion for Children and

Families, Office of Child Care. This gram award is based on qualifying operating expenses incurred

including at least 25% of expenditures being spent on staff incentives (such as wage increases, staff

bonuses, and added employee benefits). A portion of the grant (5180,797) was recorded as deferred

revenue and was not expended as of June 30, 2022. This award and its expenditures must comply with

the scope of allowable funds as detailed in the grant agreement.

(Cominucd on next

SECOND START

NOTES TO FrNANCIAL S'I'ATBMENTS

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E I ACCOUNTS RECEIVABLE, CONTRACT ASSETS, AND LIABILITIES

The timing of revenue recognition, billings, and cash collections resulted in billed accounts receivable

and deferred conlribuiions and revenue on the Statements of Financial Position. Amounts are billed as

scfN'iccs progrcs.s in accordance with agrced-upon contractual icnns at monthly periodic intervals.

Generally, billing occurs concurrent to revenue recognition, resulting in no contract assets. However,

sometimes Uie Organization receives advance deposits from its customers, before revenue is

recognized, resulting in deferred contributions and revenue (contract liabilities). These advanced

contributions arc liquidated when revenue is recognized.:()22 2H2I SChanui-

I Accounts Receivable $ 5iJ..SS5 S 42.351 S 17.534

Other Deferred Revenue 13,646 65,735 (52.089)

[ The Organization expects to collect all of the considcnitioii under their conirdcis. Accounts Receivableincreased by SI 7,534 for the year ended June 30, 2022 due to timing. Other deferred contributions and

I i revenue decreased by $52,080 niAinly due to liming.

F I rUOi^EKTV AND EQUIfMEN 1

Properly and equipment consists olThe following at June 30:

2022 2021

Li Building and Iniprovemems S 1,736.222 S 1,717,616

T.ca.schold Improvemcni.«; 1,000.025 965.245

[j Land 210,000 210,000

Furniture and Equipment 340.277 322.76S

I Total Properly and Fiquipment 3,286,524 3,215,629

Less Accumulated Depreciation (l.$40.243) (1.750.859), Net Property and Equipment S |.446.7^^) i..

Depreciation expcn.sc was SI32.472 and $119,865 for the years ended June 30, 2022 and 2021,

respectively.

G I LINE Of CREDIT

Tlic Organization maintains a revolving line of credit agreement with a local bank, which provides that

it may borrow up to 5600,000 at June 30, 2022 and 2021. The interest rate foniiula is based at 0.50%

over the Wall Street Journal prime rate, which was 5.25% and 3.75% at Jutie 30, 2022 and 2021,

respectively. The agreement is eollalcrulizcd by all business assets of the Organization. The

Organization had no outstanding balance as of June 30, 2022 and 2021.

(ConlimH-tt nn in\xi pxific)

• Po^e 18 •

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NOTES TO FINANCIAL STATEMENTS

H 1 LONG- I ERM DEBT

The Organizaiion's long-term debt consists of the following at June 30:

2022 2021

Installincni note payable to NH Health and Education Facilities

Authority, payable in monthly principal and interest

installment.^ of S954. with inierest.at a rate of 1.00% per annum.

Secured hv vehicle..? 46.728

Total Long-Tenn Debt

T ess Ciurrent Porion of I.ong-Tenn Debt

46,728

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Lcng-Temt Debt, Net of Current Portion ^ 35.696 s

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Maiu.niies of Long-Term Debt are as follows:.

For the Years Etiding Ueccniber 31..Amount

i 2024 $ 11,143

1 2025 1 1,255

2020 11,368

2027 1.930

Total

I I OISAGCREGATION OK REVENUE FROM CONTRACTS WITH CUSTOMERS

The following table disaggregates the Organization's revenue based on ser\'ice line and timing of

satisfaction of performance obligations for the yeare ended June 30:

2022 2021

Sct-viccs Transferred at a fX)ifU in lime

High School Equivalent 'l ost (HiSET) - Fees

Sctuice trfmsfcrrcd over time

Childcare/lDaycare services

Student Assistance Program (SAP)

Alternative High School (AIIS)

'j ransitional Employment & 'i raining ('I'.E.T.)

High Schocr! Equivalent Test (HiSET)

Welcoming Concord

Tola! Revenue from Contracts with Customers

18.360

799,227

216,000

199,501

275,174

241,211

8,441

9,549

695,050

256,368

254,799

219,653

139,820. 12.540

i.757.914 S 1.587,779

t'Coiiiintied oii next pagcJ

- P«i:el9..

SECOND START

NOTES TO FINANCIAI. STATEMENTS

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Various economic factors affect revenues and cash flows. There is no third-party financing and revenue

and cash flows arc generally concurrent. Scr%'iccs occur and transfer to the customer over various

periods of time, depending on the program. Revenues and cash flows occur upon completion of the

services.

J I CORPORATE ORCANI/jVTION

llic Organization is a voluntary organization under Chapter 292 of the New Hampshire RevLsed

Statutes Annotated and ihereforc has no capital stock.

K| NET ASSETS

There was $5,000 of net assets with donor resirielions for the year ended June 30, 2022. These funds

arc restricted for use in the Alicmaiivc High School program and were not e.xpended by June 30, 2022.

In addition, $10,000 of net assets with donor rcsiriaions was received for driving education purposes

under the Welcoming Concord program. The full amount was expended and rclca.scd from restrictions

as of June 30. 2022. There was no net assets with donor resirielions for (lie year ended June 30, 2021.

Additionally, there were $100,067 and $100,017 of Board Designated Funds set aside for capita! and

other repairs and maintenance projects at June 30. 2022 and 2021, respectively.

L I LEASE AGREEMEN I S

The Organization has entered into a long-temi lease agreement for property located at 450 North Slate

Street whereby the Organization has use of the building in return for its upkeep and maimciiance. "i'hc

Organization operates the AEL and TET programs out of this location. The itnprovcmcnis were

capitalized with a five to thirty-year depreciable life. Depreciation expense was $12,747 and $7,796 for

the years ended June 30,2022 and 2021, respectively.

M I CONTRIBUTED NONFINANCIAL ASSETS

F^or the year ended June 30, 2022, contributed nonfinancial assets recognized within the statements of

activities included the following:

June 30, 2022 2m

•<^"1 $ 18.900 $ 1$"9()0

S IS,9.0.0 S 18.900

"fhc Orgutii/aliun recognized eonlribulcii noni'mancial a.-isets wilhin revenue, including coniribulcd

rent. Unless otherwise noted, contributed nonfinancial assets did not have donor-imposed restrictions.

(Coniimietl on ncxi pogc)

• Fui^e 20 •

SECOND START

NO'l ES TO FINANCIAL S TATEMENTS

Contribiucd rent consists of the FMV leased space from the City of Concord based on a quoted triple

net price per square foot basis, excluding real estate taxes, that w:is used for its Adult Education and

Literacy prograin. Tlie Organization has an agreement with the City of Concord to iLse this building

space until 2028.

[ N I INCOME TAXES

The Organization is exempt from federal income tax under Section 5()l(al of the Intenial Revenue Code

a.s an organization described in Section 501(c)(3). The Organization ha.s al.so been classified a.s an entity

that is not a private foundation within the meaning of Section 509(a) and qiialine.s for deductible

|-, contributions.

For the years ended June 30, 2022 and 2021, management has evaluated its lax position in accordance

(with FASI3 ASC 740-10 and docs not believe they have taken uncertain tax positions, therefore, aliability for income taxes associated with uncertain tax positions has not been recognized. Additionally,

the Organization,did not recognize inicresi or penalties resulting from tax liabilities associated with

recognizing uncertain tax positions for the years ended June 30, 2022 and 2021.

1 j The Organization is a non-profit organization; as a result, It files a federal Fonn 990, Return ufOrganization ILxcmpt from Income Tax, and a New Hampshire Annual Report. In the normal course of

j ^ business, the Organization is subject to examination by taxing authorities. With limited exceptions, the

I.J Organization is no longer subject to federal or State of New Hampshire examinations for their federal

I'onn 990 or New Hampshire Annual Report for the years before 2019.

I I

I t 0| RETIREMENT PLAN

I»j The Oganization maintains a retirement plan undcrihc Inlcmal Revenue Code Section 403(b) for itsemployees through a third party. Eligible participants over twenty-one years of age and working more, than i,000 hours per year may elect to make a voluniar>' pre-tax salary deferral each year, not to exceed

I ' the maximum allowed by law. The Organization may contribute to the employee's retirement fund at

the Board's discraion. There were no contributions paid by the Organization for the vears ended June

30. 2022 and 2021.

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(Coniinuiul on next page)

- I'(tgf2\ -

SECOND START

NOTES TO FINANCfAL S'l ATEMENTS

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P 1 IJQUIDH V AM) AVAILABILITY OK FINANCIAL ASSETS

The Organization's financial assets available within one year Irom the statements of financial position

date for general operating expenses are as follows:

2U22 202J

Cash and Cash Equivalents S 1.305.095 S 1.184,12]

Accounts ReceA'able 216..^23 42,351

Grants Receivable 279.985 225,180

Prepaid Ex|)enses 10.031 56.0! 3

Financial as.scts. at year end 1,811,434 1,507,665

Less those unnvaihiblc forgencrul expenditures withiti

one year due to:

Donor-iniposcd restrictions (5,000)

Board designated funds (100.067} 1100.017)

Financial a.sseis available to meet cash needs for

general expenditures within one year S 1.706.367 S 1.407.648

The Organization has financial assets on hand equal to approximately 6 months of operating expenses,

which totaled S3.659.163 for the year ending June 30. 2022. The Organization has financial assets on

hand equal to approximately 5 months of operating expenses, which totaled S3.514.436 for the year

ending June 30,2021. At times, the Board of Directors may designate a portion of any operating surplus

to its liquidity rcscrx'c for future expenditures. At June 30, 2022, there were SI00,067 of Board

Designated Funds set aside for capital and other repairs and maintenance project.s. At.Iiinc 30. 2021.

there wa.s $100.017 (>f R(>artl Dcsignnlcd Fiind.s set.aside tor capital and other repairs and maintenance

projects. A significant portion ofihc Organization's ftinding is derived from cost reimburscmenl grants

from federal and state agatcics; therefore, rhe Organization believes its liquid financial as.scis are

sufficient to fund utt.anticipafed liqtiidir^' needs that may arise. Addilioitally, the Organization has a line

of credit which allows for bt^rrowings up to $600,000.

Q| COMMITMENTS AND CONTINGENCIES

Energy Efficiency Jnitiative

In fiscal year 2010, the Organization began an initiative to improve the energy efficiency of both 450

North Stale Street and the 17 Knight Street building in Concord, New Hampshire. The initiative

includes energy improvements, including insulation, new windows, new daycare ceilings, ventilation

and lighting, boiler replacement, conversion to electronic thermostats, and appliance replacement at an

estimated loial cost of $681,265.

(Ciiittinued on next pogej

' I'agv 22 ■

[

SECOND START

NOTHS TO FINANCIAL S TATEMENTS

Financial support for ihe energy cfricicncy initiative included a Community Development Finance

Aulhoriiy (COFA) grant of 5343,000. Additional funding was obtained from a Community

Development Block Grant (CDBG) in the amount of $313,265 through the City of Concord, New

Hampshire and $15,000 in cash donations. These grants were completed in 2011. Both grants arc

restricted to the Organiziilion's energy efneiciicy initiative. Additionally, in the event the Organization

ceases to use the buildings in providing sen'ices to low to moderate income populations, both grants

will require repayment of a portion of the proceeds. This contingency coittinucs through 2020 and 2030

for the CDFA and ODBC grants, res|>ectivcly.

Grant Compliance

The Organization received funds under various grants. Under the terms of the grants, the Organization

is required to use the funds within a certain period and for purposes specified by governing laws and

regulations. If expenditures were found not to have been made in compliance with laws and regulations,

the Organization might be required to repay the funds.

Contingencies

In fiscal year 2016, the County of Merrimack awarded the Organization a CBDG grant in the amount

of $300,000 to be used for building improvements at the Onrrisnn facility. The improvement.s include

roof replacement, exterior facade mortar repairs, exterior painting, solar panels, and additional

insulation at its 17 K.night Street. Concord, New Hampshire facility. The grant requires thai at least

77% ofthc persons serv'cd hy the project he low and moderate income. In the event of default, the grant

mnv require repayment of the funds already distributed. This contingency continues through the year

2036.

R I CONCEMRiVnONS

Cash

The Organi/alion maintains cash balances at a local rmancial insliluiion (hat, at limes, may cxccai the

Federal Deposit Insurtuicc Corporation (FDIC) secured limit of $250,000..At June 30, 2022 and 2021,

(he Organization had uninsured balances of SI,084,105 and $989,501. respectively.

Accounts Receivable

Financial instruments that potentially subject the Organization to eonccnlrallons of credit risk consist

primarily of accounts receivable. The Organization performs ongoing credit evaluations of its

cuLStomers, and generally docs not require coilalcral. Historically, credit losses have not been

signiiicanl. Approximately 69% and 88% ofihe accounts receivables were grants receivable from the

Slate of New i-Iampshirc for the years ended June 30, 2022 and 2021, respectively.

(Coniinued on next paRC)

• Fasc I'i •

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SECOND START

NOTES TO FINANCIAL STATEMENTS

Major Source of Funding

f The major source of funds for the Organization's operations is made available by federal and state

' government gjanls. Tlic Slate of New Hmiipshirc Dcparttucni of Education (DOC) provides 25% and

22% of the total sup|K>rt and revenue received for the years ended June 30, 2022 and 2021, respeeiively.

I The Slate of New Hampshire Department of Health and Human Scr\'iccs (DHTIS) provides 14% and

1 15% of tlie total support in revenue received for the years ended June 20, 2022 and 2021, respectively.

Tlie Small Bushiess Administration (SBA) Paycheck Protection Program (PPP) provides 16% of the

j ■ total support and revenue received for the year ending June 30, 2021. The availability of funding is

I contingent upon federal or stale authorization for program activity and appropriation of funds.

(Major CustomersTuition and fee revenue from Concord School District, ctie of Second Start's major customers,

represented 20% and 19% of the Organization's total support and revenue for the years ended June 30.

j. 2022 and 2021, respectively.

S I COVTU-19 CONSIDERATIONS

1 ■ In March 2020, the World Health Organization declared the outbreak of the novel cornnavini.s(COVID- 19) as a pandemic which continues to spread throughout the world. While the spread of the

virus ha.s caused hu.slnes.s di.smptioas acro.ss the United States, the Organization has not experienced

any sigrtificani interruptions to their activities as of the years ended June 30, 2022 and 2021. While

there remains considerable uncertainty around the duration of this pandemic, there arc no ongoing

concerns with the Orguiiizalions ability to continue operations for a pciiod of one yeai from the dale of

^ these fituiiicial slaicmeius. Sec govcrnincnl grants and relief (Note D) for dctail.s the fimding the

Organizaiionapplied furatKl received in respon.sc toCOVTD-19.

U T I RECLASSIFICATIONS

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Cenain amounts in the 2021 financial statements have been reclassified to conform to the 2022

presentation. These rcclassifications had no effect on the reported results of previously reported net

assets.

U I SUBSEQUENT F.VENTS

Management has evaluated subsequent events through October 31, 2022. the date which the (inancial

statements were available to be issued, and has not evaluated subsequent events after that date. I'he

Organization did not identify any sub.sequcnl events thai'would require disclosure in the rmancial

stalcinenls.

• / w:4 •

s<'iin)i;i i=nr<:i!riy>RTAKi>i5i:vrKi:rs. p\Tr«;5i-.SAnt)CitAN*ji'.siN\tii asnij.s

M)K l lir. YtAR LNDHUJUNt.W. 2022

SUPPOm AND MHVf.SUfLS

Or«ni [iim OoctsRicnul Ageici«>

fiivitf Kef>

Feet.Ynm Gdvrnininilil Accnrim

C;>vcr.'ncnt Auitunce - COVID-I^ Fun<ling

VliKrilor.coui IntOAU

Ptivj-r Grviii

Cocuibu!i3!u iif catii and CKFxt rirjflciil aitvu

C':eti;bu:icftt ct'nur.finaririal tise^i

l.nilrJ Wi}

Irurrrci tn.'cwnc

Taul Sufipan ant Ar>rntui>

NK|- A.s>t"rs Htl.llASED FRO.M Rr.srHimuNs

5aiisbc!ion ol Ptoisaiii RniKaioak

Taul St! Ayaets Jrvm HcMlcHaay

TOI AI. Sm-OM]-. A.Vft OTHF.K SKI

AXsrrs nniuvroosos Fesriticrioss

rATHNSRS

t^giam S<.niee^

Imlrwiicm and SliMksil.Aciiviliei

^:l'Dc\c!c(n»eBi an.l Pn^fe^eoiul F'eei

<>rici PiOK'a"<Cnkii

0:fw(uncy

iteeis

Ditcvl OrpirvuiiixY

Tatal Ftugrmit Sfr^irn

Sap/wn Servit ft

G«nrral Adminiflfaiivr

(Usia) Leu on Oitpnul fiF Pmpetty tad

1'eat SuppuA Srrvicf.t

1'iMal RipoKSU

CHANCE IN NET ASNCTS WH II DONOH HESTRfCTIONS

Donor Kisik'ied.Suppor. and Revenue

Nrt A«eW Hrti-av«-d Tioid Rnsiicitonx

Increax (t>eeft4tt) in Sa As>cu w.ih Duta* Retirietians

l;\cej»(Deficrency)of Surr^A and

Rcveneo Over rxpenet

-Vn Afgianing a/ i'ear

Srt Atyety, Eag a] frar.■UtUll

(knefct Jt SpeHal r.ii.r Ahfrnaa're Xiudtni t'dueatwn <(ll'fleomlnf

BwiHiag Kiucutian Frpsram High Xehaol Aimta/ice Uuran CanearJ Dapearr Ta/al

% t S > 5 5<m.hii > -l-W.vKI 5 S i l,4'/4.V«',

• • 7 r/'.':-1

l.50.DS(. 149.501 2laiX>rj 1,119517

IIW. 16^02 • 10.774 24.221 45.429 5).4J6 5 72i;45.o>i 456 7J»j

6.450 - 125 3,44. 4.188 19.211

•.

tm t.lKA

17.061 - 2.029 •. •19.021

• - Jd.vy;: 35.0(y)

-

111.150 11.178 21.121;

V5.I. /.;.

753:7.4A* M6.IJS:oi.nji 225.7.51 7.5.640 I..1».3')4 11.165 I.26J.399 3.965.985

lO.OrM lO.DCiO

- i.

IC.UrjO:7.4« 219.175 201.94S 225.751 575.6X3 1.359.394 211.165 l.2W».)W 3.975.9!!$

7.244 24U.IS> *5.»''.' 150,144 449.61-1 Tf. 22. IW 2.4*» !.24 1

4.5*7 I.'l'. 5.745 0.571 ?a'.,76'...

l"„»4ft 11

14.555 19.550 1 J.'W 15J5': 5.4K *<.}44 3.795 I'll.7/.? 24'. /.71

9.645 i.inj 9,655 41.3U..52,215 6V.274

250 •15 4< Ki. 454

14.507 3.521 J.53I 140 1K.477 l.04<-i 55,U>I 102'.97

2i."r.7 ilii.>:4 1 lO..""!, 441.710 !.fllf'».5?5 20.641.

55.051, 15.5X0 25.371 511.427 i;2.V55 !.m: 144.106 5M,C9i

I2./JU).

n.7T)>

(2.7W) 55.05/, IS.5SI) 25.171 58.427 112.9:1 5.M5 144 4Wj 5'3«.*/Oj

10.CH.7 225.5X0 I25.026 iWJ62 520.137 i.::2j3i 50J118 1.245.101 1>Vi 454

51X;<r 10.005 IS.OOC'.

{IV.OOW

5.000.

'AU. rl'H.d'i.'i 1'j'>.'22-' 5J.V15 1 Vi.X'. 1 I2.'-/I) 24,'roll 52-1.»l

n.Ok>.42Xt 51.741 12.41? 7*.557 ''•22.>7.'* 2,4|9 77'>

1 J.5'J1..I2J I (I I4lUt!)> i i;55.'r-7l 5 l.i>OO.II'> 5 |.17,2»r, \ 149.27J 5 25.6>.4 i 047.4X0 5 2.744J23

Nee/•ii/e/'e-K/rn;/li>i/ii>M 'j H'pwi

■ i-ax. a

SCI'J'OUT AND KlA'tM'ES

'•unui rKKii Oi)vs;iur.T:u»l Ai^oKin

Privaie r««

Heo from Gj^cmaenul Ajwxics

(ii>vemm«ni AVit»:tn:; • !TI'

MiNcelbrrcu! (nt/jinc

f!rafa»-Privt:';

(Nuiiribulioni of ciih ind ciiW i'lnancisl atteu

(.'nnrhbciiORi of:>3.*ifcancal

United V.'iy

Ir.ietcsi Incc-nie

Tttal Supfint tni Ke\<»u*S

KXPF-NSES

l^ogram Ser^Uti

lnitru(tlcR and Siudsni Aciivliies

SufriVietoptiKni »t)J Pror«$ii>ia! Tec*

Other Prpjrani Cwu

Oxupinc;>

Olcci UrFTtciillp.*.

Total Ptogretn SfKiit\

Suppott Ser-\tti-^

Ocncral AGnir.:jtra:i\e

Tuial Supf'irt Sf'^>:ts

'Fuliil

Eu-its («>}■;.- en.*v> of Supx"

Kvfcnuc* (Ktt ILtr«t»oj

AVt.-<< «rf«, Seoinnii^f gf Veer

S'tt Aswf. Cr.ioJ Year

SEC0;\0 start

SCMliDULKOr SUI'I'ORT AiVU kKVKNUI'S. liXPCNSES ANTJ ClUKaKS IN S'RT ASSU7S

FOKDili YEAR ENDRDJUNE 3i:.202l

AduU

Cenerat i Special r.ii.r AUetnesi'tt Studtm Eduration i tt'elcomlrx

KuiUint Hducaiian Protram High Sehital As^htance Llreraer Coftcord Oarcare

S S S 5 1.125 J 273.791 S 863.806 5 7 !.i4:.284

•

\ •. 095.979 '.y.Wt

147.275 219.65.4 2S4.799 256JOS 14-).3o0

3.620 123.077 27.731 45.37? 77.134 3:.03l 6.77.4 427.i:«2 n'.'ti:

3.S73 • r -

94(- 17.740 3.299

• • 14.001' 14.000

lO.T'tO • 2.SI5 - V.OOO j.y*) 17 i;oi.:s.9oo 14 </.<.

• 10.150 -

1.4.8&t I'i.OifSi>l.,

29.040 375J51 247.3.54 3HJ06 607.293 1.092.912 35.81.4 U27.m

15,770 250.41? 80.745 122.807 447.475 57U95 19.765 'M4'»tJU 7.4''.I.774

• 2..3JI l-i-lO 3.095.1..S13 IKI.1V4 l'«...'7».

3.511 I.'.hl.' 12.352 19.531 5.7S2 113.481 1.712 8*015 704 OVj

9.000 4.451 9.0f0 • 57.757.483>64 118.872

7.450 2.6S5 6.6 M 270 77.083 1.040 1S.K7I

IS.2,41 262.517 (01.432 101.095 457.079 951.590 22.517

4.4.78.4 15.921 2.4.K.S2 03.0*4 115.428 3,930 M.I.675

43.783 15.921 2.4,.tS? 64.6*4 115.428.1.910 114.675

lS.2!i1 336.OO0 1I7.4D1 I.S4,977 520.763 1.067.018 26.497 1,246.690

' («':..'45) 1."'.•-'S1 (-■•(.iS'.J 80.530 25.894 •'JIO 80,420 4I0.V4V

I.2S4.I57 IO75.1S0) 2X9.9S.< 896.930 134.7875 (13.4821 19.041 542.152

S (1,036,4;s-| $ 1.026.225 S 51.743 S 12.412 5 28.357 i 022.572 S 2.4I'7,772

Ste tndtpcnirn! Audiioi 's fCfoO';

■ I'ayx -

Mission Statement

Our mission is to help people become more productive workers, family members and community

citizens. We provide supportive, affordable and effective educational programs, including; adult

basic education, job training and career counseling, education and training for at-risk youth and

child care services.

Second Start Board of Directors

Updated May 2023

Joseph Shoemaker Director of Operations President

Matt Nadeau Principal

Nathan VVechsler & Comoanv

Meml^er since 2019

Vice President

Ashley Aniskovich Manager

Nathan Wechsler & Company

Member since 2012

Treasurer

Frank Lemay President

Milestone Engineering & Construction. Inc.

Tom Palnchaud Senior VP of Distribution Services

Npw Hamnfthirp ni^trihiitnre

Member since 2020

Member since 2005

Member since 2012

Maria del Mar Aceb.'on Senior Teller

Merrimack County Savings Bank

Tl Member since 2012

Dodd Griffith Attorney

Gallagher, Callahan & Gartrell

Caroline Brown Attorney

Tarhftll A Rroriirh PA

Tammy Wells Loan Servicing Coordinator

Member since 2014

Clement Senga Kigugu Executive Director

Betsy Peabody Guidance

Member since 2017

Member since 2019

Member since 2020

Member since 2023

Zanna C. Blaney, M. Ed

EXPERIENCE

Second Start

Adult Services Director

Second Start

Adult Diploma Program Director

Bedford High School

Dean of Students

The Center for College Planning at NHHEAF

Senior College Counselor

Colby-Sawyer College

Assistant Director of Admissions

Concord, NH

July 2020-present

Concord, NH

September 2019-June 2020

Bedford, NH

2008-July 2019

Concord, NH

2004 - 2008

New London, NH

2001 -2004

EDUCATION

Masters of Education, with a concentration in School Counseling

Plymouth State University, Plymouth, NH Graduated May 2008

Bachelor of Science, Psychology, minor in Child Development

Colby-Sawyer College, New London, NH Graduated May 2000

INITIATIVES

B.A.S.E Camp! - Co-foi.mded a week-long summer program for rising freshmen in

Bedford NH.

DCYF Initiative - Developed a program with DHHS to benefit the needs of college-bound students

in foster care.

REFERENCES

Available on request.

Vigdis Dunn

Professional Experience:

July 2022- present Second Start - Concord, NH

HISET Chief Examiner

2001-June 2022 Second Start - Concord, NH

Adult Education Student Advisor

1999- 2001

1997-1998

Bancroft Employment Services - Concord, NH

Staffing Coordinator, Out of Site Training

Coordinator, Projects with Industry Program

Coordinator/Instructor, Project Entry Program

New Hampshire Job Training Council, Jobs for NH Graduates Program - Laconia, NH

Youth Specialist

1997 Semlnole Point Hospital - Sunapee, NH

Case Manager

1996-1997 Seaborne Hospital - Dover, NH

Primary Therapist

Counselor 1

Education;

Northeastern University

Boston, MA

Bachelor of Science (1992), Psychology

Quinnipiac College

Hamden, CT

Bachelor of Arts, Psychology (3 years completed)

Patricia Bedford

Experience

November 2022 to Current ADULT LEARNER SERVICES COORDINATOR

Second Start, Concord, NH

2020 to 2022 PARAPROFESSIONAL

Bow Elementary School

2010-2020 ACADEMIC ADVISOR/TUTOR COORDINATOR

Manchester Community College, Manchester, NH

2000-2010 TRIO/SSS DIRECTOR

Regional Director for Great Bay Community College and Manchester Community College,

Stratham and Manchester, NH

1998-2000 TUTOR COORDINATOR

Great Bay Community College, Stratham, NH

1991-1998 DIRECTOR COUNSELING AND HEALTH SERVICES

NHTI, Concord Community College, Concord, NH

Education

Bachelor of Arts University of Santa Cruz

Master of Arts, Antioch/New England

Counseling Psychology with a concentration in Individual Psychotherapy and Organizational

Management

References

Furnished upon request.