2024-11-14T15:45:29-06:00 2023-12-31 020327524 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET 4TH FLOOR CONCORD NH 03301 990 2023-01-01 020259874 BOYS & GIRLS CLUBS OF CENTRAL AND NORTHERN NH BOYS 6032241061 55 BRADLEY STREET CONCORD NH 033021204 CHRISTOPHER EMOND EXECUTIVE DIRECTOR 6032241061 2024-11-14 1 0 ORESTE MOSCA CPA P00366101 6032245357 2024-11-08 2023 2024-10-15 13:58:12Z X CHRISTOPHER EMOND 55 BRADLEY STREET CONCORD NH 033021204 14807984 0 X WWW.NHYOUTH.ORG X 1946 NH ENABLE YOUNG PEOPLE TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 21 21 269 154 0 0 6895339 5226652 6937827 7822156 56632 323123 -87925 1308147 13801873 14680078 341790 1389039 0 0 7005044 7688704 0 0 653470 2920050 3319422 10266884 12397165 3534989 2282913 17147824 20916082 2499037 3585460 14648787 17330622 TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. 0 0 9628619 1389039 8980851 THE BOYS AND GIRLS CLUBS OF CENTRAL NEW HAMPSHIRE PROVIDES AFTER SCHOOL SPORTS, GAMES, AND EDUCATIONAL ACTIVITIES, AS WELL AS SUMMER DAY CAMP INCLUDING DAY TRIPS FOR FUN AND EDUCATIONAL PURPOSES FOR CHILDREN AGES 5 TO 18. THESE SERVICES ARE PROVIDED TO APPROXIMATELY 1,300 AREA CHILDREN. THE KINDERGARTEN ENRICHMENT PROGRAM IS A BEFORE AND AFTER SCHOOL PROGRAM THAT FOLLOWS THE NH KINDERGARTEN FRAMEWORK, DESIGNED TO ADDRESS ALL AREAS OF DEVELOPMENT: SOCIAL, EMOTIONAL, PHYSICAL AND INTELLECTUAL. THE INFANT AND TODDLER PROGRAMS PROVIDE SERVICES TO CHILDREN AS YOUNG AS 6 WEEKS. THE ORGANIZATION'S LONG-TERM GOALS ARE TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. 9628619 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 53 0 1 269 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NH X X CHRISTOPHER EMOND EXECUTIVE DIRECTOR 6032241061 55 BRADLEY STREET CONCORD NH 03301 ALFRED BRISARD DIRECTOR 1.00 X 0 0 0 CHRIS BROWN DIRECTOR 1.00 X 0 0 0 TOM COOK DIRECTOR 1.00 X 0 0 0 LESLIE DICK DIRECTOR 1.00 X 0 0 0 MARY MATTSON DIRECTOR 1.00 X 0 0 0 NANCY MELLITT DIRECTOR 1.00 X 0 0 0 SEAN O'CONNOR DIRECTOR 1.00 X 0 0 0 EMILY RICE DIRECTOR 1.00 X 0 0 0 SCOTT SCHERMERHORN PRESIDENT 1.00 X X 0 0 0 DAVID SEGAL SECRETARY 1.00 X X 0 0 0 CHERYL TUFTS DIRECTOR 1.00 X 0 0 0 STEVE WINER VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL RICARD DIRECTOR 1.00 X 0 0 0 MARCUS WEEKS DIRECTOR 1.00 X 0 0 0 BETSY SEGAL TREASURER 1.00 X X 0 0 0 JEFF WOODWARD DIRECTOR 1.00 X 0 0 0 KATHERINE LACEY DIRECTOR 1.00 X 0 0 0 FRANK ANZALONE DIRECTOR 1.00 X 0 0 0 BERTRAND LEFEBVRE DIRECTOR 1.00 X 0 0 0 TINA BEDOR DIRECTOR 1.00 X 0 0 0 AMANDA SAVAGE DIRECTOR 1.00 X 0 0 0 CHRISTOPHER EMOND EXECUTIVE DIRECTOR 40.00 X 191355 0 20630 191355 0 20630 1 0 1 0 0 45126 2004506 830978 2346042 230402 5226652 MEMBERSHIP DUES 900099 6470908 6470908 CAMP FEES 900099 1134545 1134545 OTHER PROGRAM FEES 900099 123488 123488 ANCILLARY SERVICES 900099 93215 93215 7822156 284296 284296 27250 0 27250 27250 27250 41580 0 2753 41580 -2753 38827 38827 286182 2004506 125153 161029 161029 EMPLOYEE RETENTION TAX CREDIT INC 900099 1119868 1119868 1119868 14680078 8980851 0 472575 X 1389039 1389039 211985 149955 55410 6620 6044417 4788467 905951 349999 113545 12011 101534 850471 654102 175416 20953 468286 372934 70236 25116 18685 168 18517 246425 246425 18396 4490 13906 418842 225180 184822 8840 56931 35398 15674 5859 82840 38083 20965 23792 561038 508800 43917 8321 217236 179404 24110 13722 27840 3883 20728 3229 54859 54859 330393 313777 16616 154244 129027 21361 3856 FOOD AND DINNER PROGRAM 322653 322653 SUPPLIES 296757 184511 94048 18198 CREDIT CARD FEES 190914 172392 4422 14100 FUNDRAISING EVENT EXPEN 115170 115170 206199 89486 81018 35695 12397165 9628619 2115076 653470 2175319 241250 2709625 1068227 1064191 1625455 61478 32370 256863 198243 15480496 4118336 7644386 11362160 2787088 5995953 448874 392424 17147824 20916082 405733 1242408 140472 157333 762485 1119313 720041 656706 470306 409700 2499037 3585460 X 9338712 9431794 5310075 7898828 14648787 17330622 17147824 20916082 2282913 398922 0 X 0 1 X 1 0 X 1540586 3678232 4208596 6895339 5226652 21549405 4720819 3601333 4707909 6937827 7822156 27790044 6261405 7279565 8916505 13833166 13048808 49339449 18750 5750 91594 224894 64292 405280 60176 39166 163487 92918 364786 720533 78926 44916 255081 317812 429078 1125813 48213636 56120 30178 76266 87507 311546 561617 56120 30178 76266 87507 311546 561617 -126982 -144854 -141236 -118800 161029 -370843 6190543 7164889 8851535 13801873 13521383 49530223 0.97340 0.97840 0.01130 0.00770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2668830 65691 480859 81241 3134139 2995674 223850 -477429 73265 2668830 2528959 83540 383175 2995674 2256009 2000 270950 2528959 1758474 167403 366402 36270 2256009 0.37110 0.48090 0.14800 0 0 604008 604008 14084189 3655556 10428633 640304 337695 302609 151995 125085 26910 11362160 FUNDS HELD FOR OTHERS 22107 OPERATING LEASE LIABILITY 387593 409700 X 14003222 398922 206504 125153 730579 13272643 18396 1389039 1407435 14680078 11321387 206504 125153 331657 10989730 18396 1389039 1407435 12397165 PART V, LINE 4: THE CLUB'S ENDOWMENT CONSISTS OF FOUR FUNDS ESTABLISHED FOR SCHOLARSHIPS, CONCORD TEEN CENTER, AND THE LAKES REGION SITE. PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CLUB IS ALSO EXEMPT FROM STATE INCOME TAXES BY VIRTUE OF ITS ONGOING EXEMPTION FROM FEDERAL INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CLUB ADOPTED THE PROVISION OF FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ACCORDINGLY, MANAGEMENT EVALUATED THE CLUB'S TAX POSITIONS AND CONCLUDED THE CLUB 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 CLUB 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: FUNDRAISING EXPENSE 125,153. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 1,389,039. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 125,153. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 1,389,039. ANNUAL BREAKFAST 1089930 1089930 67 550 2490 11882 540 GALA 658360 599017 59343 3482 13764 13973 1600 9780 5 542398 315559 226839 13509 22464 177 30875 2290688 2004506 286182 17058 36778 16640 13482 41195 125153 161029 1 FINANCIAL AID 1089 1389039 FMV TUITION REDUCTION PART I, LINE 2: GRANTS ARE OFFERED AS A TUITION REDUCTION ONLY AND ARE NON-REFUNDABLE. THEREFORE, GRANT AWARDS CAN ONLY BE USED FOR THE PURPOSE OF PARTICIPATION IN CAMP AND CLUB SERVICES. X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER EMOND EXECUTIVE DIRECTOR 191355 0 0 0 0 0 5400 0 15230 0 211985 0 0 0 PART I, LINE 3 THE BOARD APPROVES THE EXECUTIVE DIRECTOR'S SALARY. A NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY - SERIES 2013 020279866 2013-09-05 3000000 FOR CAPITAL EXPENSES RELATED TO BUILDING 0 0 0 A 3000000 35889 73525 3000000 2014 0 0 1 1 A 0 0 0 0 1 0 0 A 0 0 0 0 1 0 0 0 0 A 0 X 52 119412 FMV X SUPPLIES 9 128394 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS BETSY SEGAL AND DAVID SEGAL ARE FAMILY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990, EXCLUDING SCHEDULE B, IS REVIEWED BY THE FINANCE COMMITTEE IN DETAIL PRIOR TO FILING. QUESTIONS ARE ADDRESSED TO THE PREPARER AND RESOLVED IN A TIMELY MANNER. A FINAL DRAFT VERSION OF THE RETURN, EXCLUDING SCHEDULE B, IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR BOARD MEMBERS AND OFFICERS OF THE CLUB ARE ASKED TO DISCLOSE IN WRITING TO THE BOARD AND TO MAKE A MATTER OF RECORD ANY POTENTIAL CONFLICT OF INTEREST. MEMBERS ARE ALSO ASKED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST AT ANY TIME THROUGHOUT THE YEAR IF A SPECIFIC CONFLICT OF INTEREST ISSUE PRESENTS ITSELF. THE EXCECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL MAKE A DETERMINATION ABOUT WHETHER A CONFLICT OF INTEREST EXISTS. SHOULD A CONFLICT ARISE, THE BOARD MEMBER IS ASKED TO RECUSE HIMSELF FROM ALL DELIBERATION AND VOTING MATTERS RELATED TO THAT CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS USED TO DETERMINE COMPENSATION IS THROUGH THE EXECUTIVE COMMITTEE WHO REVIEWS PERFORMANCE AND SALARY. THE REVIEW IS DISCUSSED WITH THE EXECUTIVE DIRECTOR AND GOALS FOR THE UPCOMING YEAR ARE REVIEWED AND ESTABLISHED. THE SALARIES ARE COMPARED TO SIMILAR POSITIONS IN THE AREA TO HELP DETERMINE APPROPRIATE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE BOYS AND GIRLS CLUBS OF CENTRAL NEW HAMPSHIRE'S FORM 990 IS AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT OUR PRIMARY BUSINESS LOCATION. FORM 990, PART IX, LINE 11G OTHER SERVICE FEES: PROGRAM SERVICE EXPENSES 225,180. MANAGEMENT AND GENERAL EXPENSES 184,822. FUNDRAISING EXPENSES 8,840. TOTAL EXPENSES 418,842. FORM 990, PART IX, LINE 24E BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 45,809. MANAGEMENT AND GENERAL EXPENSES 42,035. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,844. DUES AND FEES: PROGRAM SERVICE EXPENSES 13,862. MANAGEMENT AND GENERAL EXPENSES 31,703. FUNDRAISING EXPENSES 1,412. TOTAL EXPENSES 46,977. PLEDGE WRITE-OFFS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 34,068. TOTAL EXPENSES 34,068. RECRUITING: PROGRAM SERVICE EXPENSES 16,173. MANAGEMENT AND GENERAL EXPENSES 7,280. FUNDRAISING EXPENSES 215. TOTAL EXPENSES 23,668. PROGRAM EXPENSES: PROGRAM SERVICE EXPENSES 13,642. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,642.