2024-11-11T09:47:23-06:00 2024-06-30 020327524 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET 4TH FLOOR CONCORD NH 03301 990 2023-07-01 020244216 SPAULDING ACADEMY & FAMILY SERVICES SPAU 6032868901 72 SPAULDING ROAD NORTHFIELD NH 032764608 MEAGHAN EMMONS CEO & PRESIDENT 6032868901 2024-11-08 1 0 ORESTE J MOSCA CPA P00366101 6032245357 2024-11-01 2023 2024-10-15 13:58:12Z MEAGHAN EMMONS 72 SPAULDING ROAD NORTHFIELD NH 032764608 36041765 0 X WWW.SPAULDINGSERVICES.ORG X 1958 NH IMPROVE & ENRICH THE LIVES OF EMOTIONALLY/INTELLECTUALLY CHALLENGED YOUTH & THEIR FAMILIES. 13 13 405 38 0 0 438048 650582 27193966 31158823 748855 884032 34366 34116 28415235 32727553 0 0 0 0 20133070 22629578 0 0 158116 4485187 5377584 24618257 28007162 3796978 4720391 40345895 48306841 8130586 10391624 32215309 37915217 SPAULDING ACADEMY & FAMILY SERVICES IS DEDICATED TO IMPROVING AND ENRICHING THE LIVES OF EMOTIONALLY AND/OR INTELLECTUALLY CHALLENGED CHILDREN, YOUTH AND THEIR FAMILIES. 0 0 24936469 31192939 SPAULDING ACADEMY & FAMILY SERVICES PROVIDES HIGH-QUALITY THERAPEUTIC, EDUCATIONAL, RESIDENTIAL AND FOSTER CARE SERVICES FOR CHILDREN WITH EMOTIONAL AND BEHAVIORAL CHALLENGES AND CHILDREN WITH AUTISM OR OTHER NEUROLOGICAL IMPAIRMENTS. 24936469 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 37 0 1 405 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X X MEAGHAN EMMONS 6032868901 72 SPAULDING ROAD NORTHFIELD NH 03276 MICHAEL VENTURA CHAIRMAN 1.00 X X 0 0 0 RONALD L MAGOON TREASURER 1.00 X X 0 0 0 SCOTT D MCGUFFIN ESQ TRUSTEE 1.00 X 0 0 0 MICHAEL BOURBEAU TRUSTEE 1.00 X 0 0 0 PETER WHITE TRUSTEE 1.00 X 0 0 0 SUZANNE H GOTTLING TRUSTEE 1.00 X 0 0 0 HALI B DEARBORN VICE CHAIR 1.00 X X 0 0 0 MICHAEL L FLAHERTY TRUSTEE 1.00 X 0 0 0 DANIEL S KAPLAN SECRETARY 1.00 X X 0 0 0 MARCUS S WEEKS TRUSTEE 1.00 X 0 0 0 CHARLES LLOYD TRUSTEE 1.00 X 0 0 0 CATHY CULLITY TRUSTEE 1.00 X 0 0 0 KIMBERLY WELCH TRUSTEE 1.00 X 0 0 0 MEAGHAN EMMONS CFO 40.00 X 160987 0 10098 TODD EMMONS CEO 40.00 X 249346 0 33697 AMANDA CHAMPAGNE VICE PRESIDENT OF FAMILY SERVICES 40.00 X 136131 0 34104 CHANDRA MILLER MEDICAL DIRECTOR 40.00 X 129870 0 33696 NICHOLAS LEFEBVRE DIRECTOR OF HEALTH SERVICE 40.00 X 130164 0 25451 MICHAEL PYZYDZIELSKI PSYCHIATRIC NURSE PRACTITIONER 12.00 X 151014 0 0 GARRETT LAVALLEE DIRECTOR OF SPECIAL EDUCATION 40.00 X 112188 0 5941 1069700 0 142987 7 0 1 0 0 650582 650582 TUITION 611600 28169685 28169685 STUDENT SERVICES 611710 2030484 2030484 COMMUNITY BASED PROGRAMS 611710 958654 958654 31158823 526859 526859 3671335 50 3314212 0 357123 50 357173 357173 MISCELLANEOUS INCOME 812900 34116 34116 34116 32727553 31192939 0 884032 X 476561 144832 302763 28966 17295621 16169752 1040651 85218 513105 450225 62262 618 3036537 2652088 375289 9160 1307754 1205686 94485 7583 86743 86743 45128 45128 77780 77780 269854 59664 205764 4426 77812 77812 681190 565190 103934 12066 1168200 1019654 145345 3201 70561 67437 3124 195271 195271 1033620 964987 63878 4755 341700 326173 14937 590 FOOD EXPENSE 304558 304558 SUPPLIES 258173 258173 CONSULTING 206740 206740 EMPLOYEE RECRUITMENT 174297 174297 385957 346039 38385 1533 28007162 24936469 2912577 158116 1626859 2536127 4808135 5945427 21056 0 2950970 3385076 13449 13803 120233 134064 29389032 11286768 17204115 18102264 11151070 15675896 2450008 2514184 40345895 48306841 2724849 1537721 5405737 8853903 8130586 10391624 X 28207859 33246418 4007450 4668799 32215309 37915217 40345895 48306841 X 4720391 925340 54177 X X 0 1 X 1 0 X 326753 3614095 555473 438048 650582 5584951 16498923 18044464 24458833 27193966 31158823 117355009 16825676 21658559 25014306 27632014 31809405 122939960 23115 19032 42147 0 23115 19032 42147 122897813 301926 319313 375515 378840 526860 1902454 301926 319313 375515 378840 526860 1902454 97485 31552 61915 34366 34116 259434 17225087 22009424 25451736 28045220 32370381 125101848 0.98240 0.98090 0.01520 0.01560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8720804 1263831 410944 60561 9513130 8357389 830379 411742 55222 8720804 9785458 -974116 389036 64917 8357389 8366263 1827072 344554 63323 9785458 8173916 588546 341715 54484 8366263 0.83920 0.07090 0.08990 0 0 661615 661615 23292428 7499997 15792431 5184966 3786771 1398195 250023 250023 18102264 BENEFICIAL INTERESTS IN TRUSTS 2504184 DEPOSITS 10000 2514184 X 33629290 925340 54177 979517 32649773 77780 77780 32727553 27929382 0 27929382 77780 77780 28007162 PART V, LINE 4: GENERAL OPERATING SUPPORT, OUTDOOR AND AGRICULTURAL EDUCATION AND ART PROGRAMS. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ACCORDINGLY, MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THE ORGANIZATION HAD MAINTAINED ITS TAX-EXEMPT STATUS, DOES NOT HAVE ANY SIGNIFICANT UNRELATED BUSINESS INCOME AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 54,177. X X X 0 0 0 0 0 0 0 0 0 TODD EMMONS CEO 249346 0 0 0 0 0 12673 0 21024 0 283043 0 0 0 MEAGHAN EMMONS CFO 160987 0 0 0 0 0 0 0 10098 0 171085 0 0 0 AMANDA CHAMPAGNE VICE PRESIDENT OF FAMILY SERVICES 136131 0 0 0 0 0 7110 0 26994 0 170235 0 0 0 CHANDRA MILLER MEDICAL DIRECTOR 129870 0 0 0 0 0 6702 0 26994 0 163566 0 0 0 NICHOLAS LEFEBVRE DIRECTOR OF HEALTH SERVICE 130164 0 0 0 0 0 6367 0 19084 0 155615 0 0 0 MICHAEL PYZYDZIELSKI PSYCHIATRIC NURSE PRACTITIONER 151014 0 0 0 0 0 0 0 0 0 151014 0 0 0 A NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY 020279866 2022-08-18 9000000 TO FINANCE THE CONSTRUCTION OF A SCHOOL ADDITION, REFINANCE $1,948,762 IN 0 0 0 A 9000000 150521 6900717 1948762 2023 0 0 1 1 A 0 0 0 0 1 0 0 A 0 1 0 0 0 0 0 0 0 A 0 FORM 990 SCHEDULE K, PART 1, LINE A, COLUMN F DESCRIPTION OF PURPOSE (CONTINUED): OUTSTANDING DEBT AND INTERST, AND PAY THE COST OF ISSUANCE OF THE SERIES 2022 BONDS. FRANKLING SAVINGS BANK A TRUSTEE OF THE ORGANIZATION WAS ALSO AN OFFICER OF FRANKLIN SAVINGS BANK. 9000000 FRANKLIN SAVINGS BANK WAS THE PURCHASER OF $9,000,000 IN BONDS ISSEUED BY THE NHEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY WITH THE PROCEEDS BEING LOANED TO SPAULDING ACADEMY & FAMILY SERVICES 0 FORM 990, PART VI, SECTION A, LINE 2 THE CEO OF THE ORGANIZATION, TODD EMMONS, AND THE CFO OF THE ORGANIZATION, MEAGHAN EMMONS, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A FIRST DRAFT OF THE 990 IS PREPARED BY OUR EXTERNAL AUDITORS AND REVIEWED IN DETAIL FOR ACCURACY BY THE CEO AND CFO. EDITS, IF ANY, ARE MADE AND AN UPDATED 990 IS PRESENTED TO AND APPROVED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES WITH A FINAL DRAFT PRESENTED TO THE FULL BOARD, FOR APPROVAL, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C SPAULDING ACADEMY & FAMILY SERVICES DOES REGULARLY AND CONSISTENTLY COMPLY WITH THIS POLICY BY REQUIRING BOARD MEMBERS TO SUBMIT A CONFLICT OF INTEREST FORM PRIOR TO JANUARY 1ST OF EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING COMPENSATION INCLUDES ALL OF THE THREE ELEMENTS AS FOLLOWS: 1.REVIEW AND APPROVAL: THE COMPENSATION OF THAT PERSON IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2.USE OF DATA AS TO COMPARABLE COMPENSATION: THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3.CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING: THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 59,664. MANAGEMENT AND GENERAL EXPENSES 205,764. FUNDRAISING EXPENSES 4,426. TOTAL EXPENSES 269,854. FORM 990, PART IX, LINE 24E STAFF DEVELOPMENT: PROGRAM SERVICE EXPENSES 116,185. MANAGEMENT AND GENERAL EXPENSES 20,822. FUNDRAISING EXPENSES 140. TOTAL EXPENSES 137,147. FOSTER PROGRAM: PROGRAM SERVICE EXPENSES 79,349. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,349. VEHICLE LEASE AND MAINTENANCE: PROGRAM SERVICE EXPENSES 66,144. MANAGEMENT AND GENERAL EXPENSES 4,704. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,848. STUDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 48,674. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,674. THERAPY AND RECREATIONAL SUPPLIES: PROGRAM SERVICE EXPENSES 32,521. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,521. MEMBERSHIPS: PROGRAM SERVICE EXPENSES 3,166. MANAGEMENT AND GENERAL EXPENSES 2,621. FUNDRAISING EXPENSES 440. TOTAL EXPENSES 6,227. ANNUAL MEETING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,016. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,016. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,614. FUNDRAISING EXPENSES 420. TOTAL EXPENSES 4,034. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 608. FUNDRAISING EXPENSES 533. TOTAL EXPENSES 1,141. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN TRUSTS 54,177. FORM 990 PART XII, LINE 2C THE ORGANIZATION'S FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THESE PROCESSES HAVE NOT CHANGED DURING THE YEAR.