2025-11-13T09:22:28-06:00 2025-06-30 020327524 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET 4TH FLOOR CONCORD NH 03301 990 2024-07-01 020244216 SPAULDING ACADEMY & FAMILY SERVICES SPAU 6032868901 72 SPAULDING ROAD NORTHFIELD NH 032764608 MEAGHAN EMMONS CEO & PRESIDENT 6032868901 2025-11-12 1 0 ORESTE J MOSCA CPA P00366101 6032245357 2025-11-12 2024 2025-03-06 01:10:19Z MEAGHAN EMMONS 72 SPAULDING ROAD NORTHFIELD NH 032764608 33496792 0 X WWW.SPAULDINGSERVICES.ORG X 1958 NH IMPROVE & ENRICH THE LIVES OF EMOTIONALLY/INTELLECTUALLY CHALLENGED YOUTH & THEIR FAMILIES. 13 13 404 35 0 0 650582 223353 31158823 28964334 884032 1531361 34116 143471 32727553 30862519 0 0 0 0 22629578 24252615 0 0 171757 5377584 5861739 28007162 30114354 4720391 748165 48306841 49272153 10391624 10282332 37915217 38989821 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 26458390 29107805 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. 26458390 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 41 0 1 404 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 TODD EMMONS OUTGOING CEO 40.00 X 259663 0 33232 MEAGHAN EMMONS CEO/CFO 40.00 X 195185 0 14926 BETHANY EARLS VP OF HUMAN RESOURCES 40.00 X 152614 0 319 AMANDA CHAMPAGNE VP OF FAMILY SERVICES 40.00 X 150829 0 33378 NICHOLAS LEFEBVRE DIRECTOR OF HEALTH SERVICES 40.00 X 133894 0 24531 GARRET LAVALLEE DIRECTOR OF SPECIAL EDUCATION 40.00 X 127150 0 6628 DONNELLE COMBS TEACHING ASSOCIATE 60.00 X 125702 0 15495 1145037 0 128509 7 0 1 0 SWIFTWATER CONSTUCTION LLC 162 MAIN STREET SUITE 1 BELMONT NH 03220 CONSTRUCTION 429885 MICHAEL PYZYDZIELSKI 36 CLINTON STREET CONCORD NH 03301 PSYCHIATRY 163250 2 223353 223353 TUITION 611600 26420471 26420471 STUDENT SERVICES 611710 1756547 1756547 COMMUNITY BASED PROGRAMS 611710 787316 787316 28964334 725916 725916 3438218 1500 2612750 21523 825468 -20023 805445 805445 MISCELLANEOUS INCOME 812900 143471 143471 143471 30862519 29107805 0 1531361 X 639318 297346 282503 59469 18151157 16783958 1315883 51316 607931 527688 79022 1221 3474843 2979574 478317 16952 1379366 1257418 114406 7542 92276 92276 93444 93444 95221 95221 179688 22737 144798 12153 182247 182247 675343 540257 123050 12036 1300200 1117418 179202 3580 85802 84852 950 301047 301047 1167450 1068334 93746 5370 331591 316508 14523 560 FOOD EXPENSE 330484 330484 SUPPLIES 266452 266452 CONSULTING 212332 212332 STAFF DEVELOPMENT 155465 116437 38949 79 392697 235548 155670 1479 30114354 26458390 3484207 171757 2536127 2870020 5945427 5500371 3385076 2799694 13803 15045 134064 70968 28870457 10127952 18102264 18742505 15675896 16714189 2514184 2559361 48306841 49272153 1537721 1584327 4518 8853903 8693487 10391624 10282332 X 33246418 34120029 4668799 4869792 37915217 38989821 48306841 49272153 X 748165 271263 55176 X X 0 1 X 1 0 X 3614095 555473 438048 650582 223353 5481551 18044464 24458833 27193966 31158823 28964334 129820420 21658559 25014306 27632014 31809405 29187687 135301971 23115 19032 17708 59855 0 23115 19032 17708 59855 135242116 319313 375515 378840 526860 725916 2326444 319313 375515 378840 526860 725916 2326444 31552 61915 34366 34116 143471 305420 22009424 25451736 28045220 32370381 30057074 137933835 0.98050 0.98240 0.01690 0.01520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9513130 1106899 413873 66246 10139910 8720804 1263831 410944 60561 9513130 8357389 830379 411742 55222 8720804 9785458 -974116 389036 64917 8357389 8366263 1827072 344554 63323 9785458 0.83960 0.06650 0.09390 0 0 830709 830709 24673914 8257546 16416368 3365834 1870406 1495428 18742505 BENEFICIAL INTERESTS IN TRUSTS 2559361 2559361 X 31093737 271263 55176 326439 30767298 95221 95221 30862519 30019133 0 30019133 95221 95221 30114354 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 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 55,176. X X X 0 0 0 0 0 0 0 0 0 TODD EMMONS OUTGOING CEO 259663 0 0 0 0 0 13250 0 19982 0 292895 0 0 0 MEAGHAN EMMONS CEO/CFO 195185 0 0 0 0 0 5308 0 9618 0 210111 0 0 0 AMANDA CHAMPAGNE VP OF FAMILY SERVICES 150829 0 0 0 0 0 7692 0 25686 0 184207 0 0 0 NICHOLAS LEFEBVRE DIRECTOR OF HEALTH SERVICES 133894 0 0 0 0 0 6367 0 18164 0 158425 0 0 0 BETHANY EARLS VP OF HUMAN RESOURCES 152614 0 0 0 0 0 0 0 319 0 152933 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): OUSTANDING DEBT AND INTEREST, AND PAY THE COST OF ISSUANCE OF THE SERIES 2022 BONDS. FRANKLIN 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 ISSUED BY THE NEW 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 22,737. MANAGEMENT AND GENERAL EXPENSES 144,798. FUNDRAISING EXPENSES 12,153. TOTAL EXPENSES 179,688. FORM 990, PART IX, LINE 24E EMPLOYEE RECRUITMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 139,897. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139,897. FOSTER PROGRAM: PROGRAM SERVICE EXPENSES 116,531. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,531. VEHICLE LEASE AND MAINTENANCE: PROGRAM SERVICE EXPENSES 63,696. MANAGEMENT AND GENERAL EXPENSES 5,910. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,606. STUDENT ACTIVITIES: PROGRAM SERVICE EXPENSES 25,366. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,366. THERAPY AND RECREATIONAL SUPPLIES: PROGRAM SERVICE EXPENSES 23,235. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,235. MEMBERSHIPS: PROGRAM SERVICE EXPENSES 6,720. MANAGEMENT AND GENERAL EXPENSES 3,814. FUNDRAISING EXPENSES 632. TOTAL EXPENSES 11,166. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,207. FUNDRAISING EXPENSES 526. TOTAL EXPENSES 3,733. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,610. FUNDRAISING EXPENSES 321. TOTAL EXPENSES 2,931. ANNUAL MEETING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 232. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 232. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN TRUSTS 55,176. 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.