2026-07-14T12:24:50-04:00 2025-09-30 383828234 CARTER P C 301 COLLEGE ST STE 320 ASHEVILLE NC 288012449 990 2024-10-01 560529993 BARIUM SPRINGS HOME FOR CHILDREN BARI 7048724157 194 BARIUM SPRINGS DR STATESVILLE NC 28677 KRISTA ZAPPIA CFO 7048724157 2026-07-14 true true ALAN TOLER P01522061 8282599900 2026-07-14 2024 2025-03-06 01:10:19Z CELESTE DOMINGUEZ 194 BARIUM SPRINGS DR STATESVILLE NC 28677 45650335 false X WWW.CHILDRENSHOPEALLIANCE.ORG X 1891 NC AS THE STATE-LICENSED ENTITY, BARIUM SPRINGS HOME FOR CHILDREN (BSHC) EXISTS TO IMPLEMENT AND DELIVER THE MISSION OF CHILDREN'S HOPE ALLIANCE AND ITS SUBSIDIARIES, PROVIDING TRAUMA-INFORMED THERAPEUTIC PROGRAMS, FOSTER CARE, AND EARLY INTERVENTION SERVICES FOR AT-RISK CHILDREN AND FAMILIES ACROSS NORTH CAROLINA. 7 6 193 7 0 7496517 927990 13498434 15364515 1353875 26438179 293318 104550 22642144 42835234 92 20855755 0 9934176 9915352 0 0 14088878 13534696 24023146 44305803 -1381002 -1470569 36263792 35823076 3113522 2533655 33150270 33289421 X CHILDREN'S HOPE ALLIANCE (CHA) MISSION IS TO PROVIDE HOPE, HEALTH, AND HEALING FOR GENERATIONS. false false 10460913 9259517 FOUNDED IN 1891 AS THE PRESBYTERIAN ORPHAN'S HOME FOR CHILDREN, BARIUM SPRINGS HOME FOR CHILDREN (BSHC) ORIGINALLY OPERATED A RESIDENTIAL CHILDREN'S HOME SERVING ORPHANED CHILDREN. IN 2011, BSHC MERGED WITH GRANDFATHER HOME FOR CHILDREN, TO FORM CHA-TOGETHER REPRESENTING A COMBINED 250-YEAR LEGACY OF SERVICE TO AT-RISK CHILDREN IN NC. TODAY, BSHC SERVES AS THE LICENSED OPERATING ENTITY WITHIN THE CHILDREN'S HOPE ALLIANCE (CHA) FAMILY OF NONPROFITS AND THE PRIMARY PROVIDER OF DIRECT SERVICES TO AT-RISK CHILDREN AND FAMILIES ACROSS NORTH CAROLINA. AS A 501(C)(3), PUBLICLY SUPPORTED ORGANIZATION UNDER 170(B)(1)(A)(VI), BSHC HOLDS THE STATE LICENSURE, ACCREDITATION, AND CONTRACTUAL AUTHORIZATIONS REQUIRED TO DELIVER TRAUMA-INFORMED THERAPEUTIC SERVICES, FOSTER CARE, AND EARLY INTERVENTION/PREVENTION PROGRAMS. BSHC SERVES OVER 7,500 CHILDREN AND FAMILIES ANNUALLY ACROSS 63 NC COUNTIES. 7040825 6104998 FOSTER CARE AND ADOPTION - FOSTER CARE IS PROVIDED FOR CHILDREN WHO NEED CARE DURING A FAMILY CRISIS, NEED CARE BECAUSE OF ABUSE OR NEGLECT OR NEED ADDITIONAL STRUCTURE DUE TO BEHAVIORAL OR MENTAL HEALTH CONCERNS. FOSTER HOMES ARE SELECTED BASED ON THEIR ABILITY TO PROVIDE A SAFE, STABLE AND NURTURING ENVIRONMENT FOR CHILDREN. CHILDREN PARTICIPATING IN THE FOSTER CARE PROGRAM REGULARY RECEIVE CASE MANAGEMENT, BEHAVIOR SUPPORT PLANNING, COUNSELING, AND CRISIS RESPONSE. 20855755 20855755 DURING FY2025, BSHC TRANSFERRED 20,855,755 IN SERVICE GRANTS TO CHILDREN'S HOPE ALLIANCE FOUNDATION (CHAF) FROM THE DIVESTITURE OF LEGACY REAL ESTATE, HISTORIC PROPERTIES ACCUMULATED OVER THE ORGANIZATION'S 130+ YEAR HISTORY THAT NO LONGER SERVE AN ACTIVE PROGRAMMATIC PURPOSE. CHAF, THE CONSOLIDATED ORGANIZATIONS TYPE I SUPPORTING ORGANIZATION HOLDS THE PERMANENT ENDOWMENT. UNDER CHAF'S BOARD-APPROVED SPENDING POLICY (4% OF TRAILING 5-YEAR AVERAGE ENDOWMENT MARKET VALUE), THESE PROCEEDS WILL GENERATE PERPETUAL ANNUAL INCOME TO SUPPORT DIRECT SERVICES DELIVERED THROUGH BSHC. THIS TRANSFER IS PART OF A BOARD-DIRECTED, MULTI-YEAR STRATEGIC ASSET OPTIMIZATION INITIATIVE THAT CONVERTS NON-PERFORMING LEGACY ASSETS INTO PERMANENT MISSION-SUSTAINING CAPITAL. 38357493 true true false false false false false false false true true true false false true true true true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 17 0 true 193 true false false false false false false false false false false false false X 7 6 true false false false true true true true true false false true true true true true true true true false X KRISTA ZAPPIA 7048724157 194 BARIUM SPRINGS DR STATESVILLE NC 28677 LAURA SKINNER CHAIR 2.00 4.00 X X 0 0 0 DANA DOMINGUEZ VICE CHAIR 2.00 2.00 X X 0 0 0 ANGELIA WILSON BOARD MEMBER 1.00 1.00 X 0 0 0 SHARYL DORMUS BOARD MEMBER 1.00 1.00 X 0 0 0 RACHAEL HICKS BOARD MEMBER 1.00 1.00 X 0 0 0 KATE BUCKLES BOARD MEMBER 1.00 1.00 X 0 0 0 LIZ FEINBERG BOARD MEMBER 1.00 1.00 X 0 0 0 CELESTE DOMINGUEZ CEO 2.00 38.00 X 0 338436 19205 SARAH GRAY CDO 2.00 38.00 X 0 173223 9195 LAKISHA ROGERS-MARELLI CIO 2.00 38.00 X 0 204017 8007 KEVIN ANDERS CCO 2.00 38.00 X 0 195750 15461 KRISTA ZAPPIA CFO 2.00 38.00 X 0 179873 13293 CARSON OJAMAA CSGO 2.00 38.00 X 0 178008 18476 KIRSTEN SMITH CCPO 2.00 38.00 X 0 173875 14967 CHRISTIAN IMMEL DIR OF OUTPA 40.00 X 110916 0 10673 LISA ERIN WHITLEY ACTT NURSE P 40.00 X 176232 0 13738 ERIN EVES ACCT NURSE P 40.00 X 123150 0 16606 410298 1443182 139621 3 false true false FOXX CONTRACTING INC 4455 MORRIS PARK DR STE E MINT HILL NC 28227 BUILDING CONTRA 527744 DR STEVEN M SUTHERLAND MD 21348 NORMAN SHORES DR CORNELIUS NC 28031 PSYCHIATRIST 115500 2 X 200000 727990 927990 COMMUNITY BASED SERVICES 9259517 9259517 FOSTER CARE & ADOPTION 6104998 6104998 15364515 856077 856077 104550 104550 104550 104550 28397203 2815101 25582102 25582102 25582102 42835234 15364515 26542729 20855755 20855755 8233572 8233572 147463 147463 980299 980299 554018 554018 5640795 5640795 144424 144424 40059 40059 249175 248225 950 1506646 1506205 441 1217936 974387 243549 629759 622306 7453 156719 156719 223047 167925 55122 305745 305745 FOSTER PARENT PAYMENTS 2964623 2964623 YOUTH EXPENSES 441716 441716 MISC 14052 14052 44305803 38357493 5948310 0 644960 261611 1496386 1964067 32027 49035 13070591 7806077 7325272 5264514 203998 203998 26317845 27927565 243304 152286 36263792 35823076 1040978 1065254 2414 1290836 266932 174367 1803198 3198 3113522 2533655 X 6832425 5361856 26317845 27927565 33150270 33289421 36263792 35823076 -1470569 1609720 X false true X true true true X 3500018 4690997 4595634 7496517 927990 21211156 3500018 4690997 4595634 7496517 927990 21211156 1370698 19840458 1052387 1067572 936582 1007632 960627 5024800 128949 128949 14516 129 246292 260937 26625842 66652212 0.74520 0.69550 X PART II, LINE 10 OTHER INCOME 260,937 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 72191489 25800611 9010692 2703944 158537 104140311 58129763 7130129 11404365 4366353 106415 72191489 53860318 1812323 5245926 2672128 116676 58129763 65591990 70981 -9349540 2275000 178113 53860318 55860959 545067 10606780 1250000 170816 65591990 0.95800 0.04200 false true true 221404 221404 9461220 7806077 1655143 2882122 2882122 505845 505845 5264514 BENEFICIAL INTEREST IN PERPETUAL TRU 24020981 F BENEFICIAL INTEREST IN REMAINDER TRU 3906584 F 27927565 SECURITY DEPOSITS 3198 3198 X 44444954 1609720 1609720 42835234 42835234 44305803 44305803 44305803 SCHEDULE D, PAGE 2, PART V, LINE 4 CHILDREN'S HOPE ALLIANCE FOUNDATION'S ENDOWMENT SUPPORTS CHILDREN'S HOPE ALLIANCE (CHA'S) MISSION OF TRAUMA-INFORMED CARE FOR AT-RISK CHILDREN AND FAMILIES. THE BOARD HAS ADOPTED A SPENDING POLICY AUTHORIZING ANNUAL DISTRIBUTIONS OF NO MORE THAN 4% OF THE TRAILING 5-YEAR AVERAGE ENDOWMENT MARKET VALUE, PRESERVING LONG-TERM PURCHASING POWER WHILE PROVIDING RELIABLE ANNUAL SUPPORT FOR DIRECT SERVICES. SCHEDULE D, PAGE 3, PART X CHA IS EXEMPT FROM FEDERAL INCOME TAX UNDER 501(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, CHA QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) (2). IT IS THE CHA'S POLICY TO EVALUATE ALL TAX POSITIONS TO IDENTIFY ANY THAT MAY BE CONSIDERED UNCERTAIN. ALL IDENTIFIED MATERIAL TAX POSITIONS ARE ASSESSED AND MEASURED BY A "MORE-LIKELY-THAN-NOT" THRESHOLD TO DETERMINE IF THE TAX POSITION IS UNCERTAIN, AND WHAT, IF ANY, EFFECT THE UNCERTAIN TAX POSITION MAY HAVE ON THE FINANCIAL STATEMENTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED FOR THE 2024 OR 2023 TAX YEARS. CURRENTLY, THE STATUTE OF LIMITATIONS REMAINS OPEN SUBSEQUENT TO AND INCLUDING TAX YEAR 2020; HOWEVER, NO EXAMINATIONS ARE IN PROCESS OR ANTICIPATED. ANY CHANGES IN THE AMOUNT OF A TAX POSITION WILL BE RECOGNIZED IN THE PERIOD THE CHANGE OCCURS. true CHILDREN'S HOPE ALLIANCE FOUNDATION 194 BARIUM SPRINGS DR STATESVILLE NC 28677 010653458 501C3 20855755 SERVICE GRANT 1 X X X X X false false false false false false false false false CELESTE DOMINGUEZ CEO 338436 11502 7703 357641 SARAH GRAY CDO 173223 9195 182418 LAKISHA ROGERS-MARELLI CIO 204017 8007 212024 KEVIN ANDERS CCO 195750 7758 7703 211211 KRISTA ZAPPIA CFO 179873 2184 11109 193166 CARSON OJAMAA CSGO 178008 7580 10896 196484 KIRSTEN SMITH CCPO 173875 7264 7703 188842 LISA ERIN WHITLEY ACTT NURSE PRACT 176232 7143 6595 189970 SCHEDULE J, PART III COMPENSATION FOR THE PRESIDENT/CEO IS REVIEWED AND APPROVED BY THE PARENT BOARD OF CHILDREN'S HOPE ALLIANCE, CONVENED IN EXECUTIVE SESSION AND COMPRISED OF INDEPENDENT PARENT BOARD MEMBERS WITH NO FINANCIAL INTEREST IN THE COMPENSATION ARRANGEMENT UNDER REVIEW. THE PARENT BOARD'S REVIEW IS INFORMED BY AN INDEPENDENT THIRD-PARTY SALARY STUDY CONDUCTED EVERY OTHER YEAR, BENCHMARKING COMPENSATION AGAINST COMPARABLE POSITIONS AT SIMILARLY- SIZED NONPROFIT ORGANIZATIONS. THE PRESIDENT/CEO RECUSES FROM DELIBERATIONS REGARDING THEIR OWN SALARY, WHICH ARE LED BY THE BOARD CHAIR. BONUS CONSIDERATION FOR THE PRESIDENT/CEO AND OTHER OFFICERS IS ALSO BROUGHT TO THE PARENT BOARD IN EXECUTIVE SESSION FOR REVIEW AND APPROVAL. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS BENCHMARKED USING THE SAME INDEPENDENT THIRD-PARTY SALARY STUDY AND DETERMINED BY THE PRESIDENT/CEO UNDER AUTHORITY DELEGATED BY THE PARENT BOARD. COMPENSATION DECISIONS ARE DOCUMENTED IN THE PARENT BOARD'S EXECUTIVE SESSION MEETING RECORDS. THIS PROCESS IS INTENDED TO SATISFY THE REQUIREMENTS FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER TREASURY REGULATION 53.4958-6 WITH RESPECT TO THE PRESIDENT/CEO'S COMPENSATION. FORM 990 EXPLANATION OF OPERATING RESULTS (PART I, LINE 19) BSHC REPORTED AN OPERATING DEFICIT OF 1,470,569 FOR FY2025, LARGELY CONSISTENT WITH THE PRIOR YEAR WHEN COMBINED WITH 25,582,102 IN NET CAPITAL GAINS FROM THE BOARD-DIRECTED ASSET OPTIMIZATION INITIATIVE, NET ASSETS GREW DURING THE YEAR. PROGRAM SERVICE REVENUE INCREASED 14% AND BSHC IMPLEMENTED OPERATING EFFICIENCIES THAT REDUCED THE PHILANTHROPIC SUPPORT REQUIRED FROM CHAF WHILE MAINTAINING PROGRAM SCALE AND QUALITY. THE OPERATING RESULT REFLECTS THE CONSOLIDATED ORGANIZATION'S ONGOING STRATEGIC TRANSITION FROM RESIDENTIAL CARE TO COMMUNITY-BASED, TRAUMA-INFORMED SERVICES. CONSOLIDATED ORGANIZATIONAL STRUCTURE OF CHILDREN'S HOPE ALLIANCE CHILDREN'S HOPE ALLIANCE (CHA) IS A NC NONPROFIT CORPORATION SERVING AS THE PARENT AND PUBLIC BRAND OF A FAMILY OF AFFILIATED 501(C)(3) ENTITIES THAT TOGETHER FORM ONE OF NC'S OLDEST AND LARGEST PROVIDERS OF SERVICES FOR AT- RISK CHILDREN AND FAMILIES. THE CONSOLIDATED FAMILY HAS A 130+ YEAR HISTORY ROOTED IN TRADITION, TRACING BACK TO THE 1891 FOUNDING OF THE PRESBYTERIAN HOME FOR CHILDREN AT BARIUM SPRINGS AND THE FOUNDING OF GRANDFATHER HOME FOR CHILDREN IN BANNER ELK. THE TWO HISTORICAL ENTITIES MERGED IN 2011 TO FORM CHILDREN'S HOPE ALLIANCE. THE CONSOLIDATED FAMILY IS COMPOSED OF FIVE AFFILIATED ENTITIES, EACH WITH A DISTINCT FUNCTION: 1.PARENT ENTITY- CHILDREN'S HOPE ALLIANCE (CHA): CHA SERVES AS THE PARENT CORPORATION AND UNIFIED PUBLIC BRAND FOR THE CONSOLIDATED ORGANIZATION. CHA HOLDS THE PRIMARY GOVERNANCE, STRATEGIC, AND PUBLIC IDENTITY. 2.LICENSED OPERATING ENTITY- BARIUM SPRINGS HOME FOR CHILDREN (BSHC): ALL DIRECT PROGRAMMATIC SERVICES INCLUDING TRAUMA-INFORMED THERAPEUTIC PROGRAMS, FOSTER CARE, AND EARLY INTERVENTION SERVICES, ARE DELIVERED THROUGH BSHC, WHICH HOLDS THE STATE LICENSURE, ACCREDITATION, AND CONTRACTUAL AUTHORIZATIONS REQUIRED TO PROVIDE BEHAVIORAL HEALTH AND CHILD WELFARE SERVICES IN NC. BSHC EMPLOYS THE ORGANIZATION'S CLINICAL AND PROGRAMMATIC STAFF AND SERVES OVER 7,500 CHILDREN AND FAMILIES ANNUALLY ACROSS 63 NC COUNTIES. 3.ENDOWMENT AND FUNDRAISING ARM- CHILDREN'S HOPE ALLIANCE FOUNDATION (CHAF): CHAF IS A TYPE I SUPPORTING ORGANIZATION UNDER 509(A)(3) THAT HOLDS AND STEWARDS THE CONSOLIDATED ORGANIZATION'S ENDOWMENT AND CONDUCTS MAJOR FUNDRAISING ACTIVITY. CHAF OPERATES UNDER A BOARD-APPROVED SPENDING POLICY AUTHORIZING ANNUAL DISTRIBUTIONS OF NO MORE THAN 4% OF THE TRAILING FIVE-YEAR AVERAGE ENDOWMENT MARKET VALUE TO FUND DIRECT SERVICES. DESPITE ITS NAME, CHAF IS NOT A PRIVATE FOUNDATION, IT IS A PUBLICLY SUPPORTED 501(C)(3) ORGANIZATION OPERATING AS A SUPPORTING ORGANIZATION OF CHA. 4.LEGACY TRUST ENTITY- GRANDFATHER HOME FOR CHILDREN (GFHC): GFHC IS A TYPE II SUPPORTING ORGANIZATION UNDER 509(A)(3) THAT IS MAINTAINED AS A SEPARATE LEGAL ENTITY BECAUSE IT IS THE NAMED BENEFICIARY OF PERPETUAL CHARITABLE TRUST INCOME ESTABLISHED BY HISTORICAL DONORS. PRESERVING GFHC HONORS DONOR INTENT AND ENSURES CONTINUED TRUST INCOME FOR THE CONSOLIDATED MISSION. GFHC HAS NO EMPLOYEES AND CONDUCTS NO DIRECT PROGRAMS; IT DISTRIBUTES INVESTMENT INCOME TO ITS SUPPORT ORGANIZATIONS. 5.PROPERTY-HOLDING ENTITY- PROPERTIES FOR CHILDREN (PFC): PFC HOLDS AND MANAGES ALL REAL PROPERTY OWNED BY THE CONSOLIDATED ORGANIZATION, INCLUDING THE HISTORIC BARIUM SPRINGS CAMPUS AND OTHER REAL ESTATE USED IN SUPPORT OF THE MISSION. SEGREGATING REAL PROPERTY IN A SEPARATE LEGAL ENTITY PROVIDES LIABILITY PROTECTION, FACILITATES PROPERTY MANAGEMENT, AND PRESERVES OPTIONAL FLEXIBILITY FOR FUTURE USE. ALL FIVE ENTITIES ARE INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS PREPARED ANNUALLY BY THE ORGANIZATION'S INDEPENDENT CPA FIRM. THE ENTITIES SHARE OVERLAPPING BOARD AND EXECUTIVE LEADERSHIP TO ENSURE UNIFIED MISSION FOCUS, OPERATIONAL EFFICIENCY, AND CONSISTENT GOVERNANCE. FORM 990, PAGE 2, PART III, LINE 4A FOUNDED IN 1891 AS THE PRESBYTERIAN ORPHAN'S HOME FOR CHILDREN, BARIUM SPRINGS HOME FOR CHILDREN (BSHC) ORIGINALLY OPERATED A RESIDENTIAL CHILDREN'S HOME SERVING ORPHANED CHILDREN. IN 2011, BSHC MERGED WITH GRANDFATHER HOME FOR CHILDREN, TO FORM CHA-TOGETHER REPRESENTING A COMBINED 250-YEAR LEGACY OF SERVICE TO AT-RISK CHILDREN IN NC. TODAY, BSHC SERVES AS THE LICENSED OPERATING ENTITY WITHIN THE CHILDREN'S HOPE ALLIANCE (CHA) FAMILY OF NONPROFITS AND THE PRIMARY PROVIDER OF DIRECT SERVICES TO AT-RISK CHILDREN AND FAMILIES ACROSS NORTH CAROLINA. AS A 501(C)(3), PUBLICLY SUPPORTED ORGANIZATION UNDER 170(B)(1)(A)(VI), BSHC HOLDS THE STATE LICENSURE, ACCREDITATION, AND CONTRACTUAL AUTHORIZATIONS REQUIRED TO DELIVER TRAUMA-INFORMED THERAPEUTIC SERVICES, FOSTER CARE, AND EARLY INTERVENTION/PREVENTION PROGRAMS. BSHC SERVES OVER 7,500 CHILDREN AND FAMILIES ANNUALLY ACROSS 63 NC COUNTIES. FORM 990, PART VI CELESTE DOMINGUEZ, CHIEF EXECUTIVE OFFICER OF CHILDREN'S HOPE ALLIANCE AND ITS AFFILIATED ENTITIES (INCLUDING BARIUM SPRINGS HOME FOR CHILDREN, INC.), AND DANA DOMINGUEZ, VICE CHAIR OF THE BOARD OF DIRECTORS OF BARIUM SPRINGS HOME FOR CHILDREN, INC., ARE MOTHER/DAUGHTER. THIS RELATIONSHIP WAS DISCLOSED TO THE BOARD AT THE TIME OF DANA DOMINGUEZ'S APPOINTMENT AND IS MANAGED THROUGH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. DANA DOMINGUEZ RECUSES HERSELF FROM ANY BOARD DELIBERATIONS OR VOTES DIRECTLY OR INDIRECTLY INVOLVING THE CEO'S COMPENSATION, PERFORMANCE EVALUATION, OR EMPLOYMENT STATUS, AND ALL SUCH RECUSALS ARE DOCUMENTED IN THE BOARD MINUTES. THE BOARD'S COMPENSATION COMMITTEE, WHICH HAS RESPONSIBILITY FOR REVIEWING EXECUTIVE COMPENSATION, IS COMPOSED ENTIRELY OF INDEPENDENT DIRECTORS WHO HAVE NO FAMILIAL OR BUSINESS RELATIONSHIP WITH THE CEO. FORM 990, PAGE 6, PART VI, LINE 2 DANA DOMINGUEZ CELESTE DOMINGUEZ VICE CHAIR CEO DAUGHTER-MOTHER FORM 990, PAGE 6, PART VI, LINE 6 CHILDREN'S HOPE ALLIANCE, A RELATED NONPROFIT CORPORATION, IS THE SOLE MEMBER. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBER SHALL CONTINUALLY APPOINT BY RESOLUTION OF THE MEMBER'S BOARD OF DIRECTORS NOT LESS THAN THREE NOR MORE THAN 15 INDIVIDUALS TO SERVE ON THE ORGANIATION'S BOARD OF TRUSTEES TO OVERSEE AND ADVISE THE MEMBER ON MATTERS PERTAINING TO THE OPERATION OF ALL PROGRAMS AND SERVICES PROVIDED BY THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBER SHALL HAVE AND EXERCISE THE FOLLOWING RESERVE POWERS: (1) TO APPOINT OR REMOVE TRUSTEES; (2) TO APPROVE AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION; (3) TO APPOINT OR REMOVE ANY MANAGING DIRECTOR; (4) TO APPROVE ALL ANNUAL BUDGETS AND AUDITED FINANCIAL STATEMENTS AND TO APPROVE ANY DEFICIT BUDGET; (5) TO CONSENT, IN WRITING, TO ALL DECISIONS OF THE BOARD OF TRUSTEES MADE AT REGULAR AND SPECIAL MEETINGS, WHICH CONSENT SHALL NOT BE UNREASONABLE WITHHELD, (6) TO RECEIVE ANNUAL AUDITS, INTERVIEW THE AUDITOR, AND APPROVE FORM 990 RETURNS BEFORE THEY ARE FILED; (7) TO APPROVE THE CONSTRUCTION OF ANY NEW OR ALTERATION OF ANY EXISTING FACILITY INVOLVING AN EXPENDITURE OF 200,000 OR MORE; (8) TO SELL, MORTGAGE, PLEDGE OR ALIENATE ALL OR ANY PART OF THE REAL ESTATE OR SUBSTANTIALLY ALL OF THE OTHER ASSETS OF THE ORGANIZATION, TO DISSOLVE THE ORGANIZATION AND (9) TO SPECIFY THE DISTRIBUTION OF ITS ASSETS. FORM 990, PAGE 6, PART VI, LINE 11B A COMPLETE COPY OF THE DRAFT FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE CPA FIRM (CARTER, P.C.), REVIEWED BY THE CFO, AND PROVIDED TO ALL MEMBERS OF THE FINANCE COMMITTEE AND FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C INTERNAL CONTROLS OVER FINANCIAL REPORTING ENSURE THAT CONFLICTS OF INTEREST DO NOT EXIST. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION DETERMINATION PROCESS COMPENSATION FOR THE PRESIDENT/CEO IS REVIEWED AND APPROVED BY THE PARENT BOARD OF CHILDREN'S HOPE ALLIANCE, CONVENED IN EXECUTIVE SESSION AND COMPRISED OF INDEPENDENT PARENT BOARD MEMBERS WITH NO FINANCIAL INTEREST IN THE COMPENSATION ARRANGEMENT UNDER REVIEW. THE PARENT BOARD'S REVIEW IS INFORMED BY AN INDEPENDENT THIRD-PARTY SALARY STUDY CONDUCTED EVERY OTHER YEAR, BENCHMARKING COMPENSATION AGAINST COMPARABLE POSITIONS AT SIMILARLY-SIZED NONPROFIT ORGANIZATIONS. THE PRESIDENT/CEO RECUSES FROM DELIBERATIONS REGARDING THEIR OWN SALARY, WHICH ARE LED BY THE BOARD CHAIR. BONUS CONSIDERATION FOR THE PRESIDENT/CEO AND OTHER OFFICERS IS ALSO BROUGHT TO THE PARENT BOARD IN EXECUTIVE SESSION FOR REVIEW AND APPROVAL. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS BENCHMARKED USING THE SAME INDEPENDENT THIRD-PARTY SALARY STUDY AND DETERMINED BY THE PRESIDENT/CEO UNDER AUTHORITY DELEGATED BY THE PARENT BOARD. COMPENSATION DECISIONS ARE DOCUMENTED IN THE PARENT BOARD'S EXECUTIVE SESSION MEETING RECORDS. THIS PROCESS IS INTENDED TO SATISFY THE REQUIREMENTS FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER TREASURY REGULATION 53.4958-6 WITH RESPECT TO THE PRESIDENT/CEO'S COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B BSHC DIRECTLY EMPLOYS 193 STAFF WHO DELIVER CLINICAL AND PROGRAMMATIC SERVICES TO CHILDREN AND FAMILIES. SENIOR OFFICERS AND CONSOLIDATED-ORG KEY EMPLOYEES LISTED IN PART VII ARE EMPLOYED BY CHILDREN'S HOPE ALLIANCE (CHA), THE PARENT ENTITY OF THE CONSOLIDATED ORGANIZATION. COMPENSATION REPORTED IN COLUMN (E) REFLECTS AMOUNTS PAID BY CHA FOR SERVICES RENDERED TO THE CONSOLIDATED ORGANIZATION, INCLUDING TIME ALLOCATED TO BSHC'S PROGRAMMATIC, CLINICAL, AND OPERATIONAL FUNCTIONS. NO COMPENSATION FOR THESE INDIVIDUALS IS PAID DIRECTLY BY BSHC (COLUMN D = 0). THREE DIRECTLY EMPLOYED BSHC CLINICAL AND OPERATIONAL LEADERS RECEIVED REPORTABLE COMPENSATION EXCEEDING 100,000 AND ARE LISTED AS HIGHEST COMPENSATED EMPLOYEES IN PART VII, SECTION A: THE DIRECTOR OF OUTPATIENT SERVICES AND TWO NURSE PRACTITIONERS WHOSE COMPENSATION REFLECTS THE SPECIALIZED CLINICAL LICENSURE AND EXPERTISE REQUIRED FOR THEIR ROLES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES. FORM 990, PART VIII 1.EXPLANATION OF DECREASE IN CONTRIBUTIONS (VIII, LINE 1) CONTRIBUTIONS RECEIVED BY BSHC DURING FY2025 TOTALED 927,990 COMPARED WITH 7,496,517 IN THE PRIOR FISCAL YEAR. THIS DECREASE REFLECTS IMPROVED OPERATING EFFICIENCY AND DISCIPLINED EXPENSE MANAGEMENT, NOT A REDUCTION IN PHILANTHROPIC SUPPORT FOR THE CONSOLIDATED MISSION. WITHIN THE CONSOLIDATED CHA FAMILY OF ENTITIES, PHILANTHROPIC GIFTS ARE PRIMARILY RECEIVED AND STEWARDED BY CHAF, THE TYPE I SUPPORTING ORGANIZATION THAT HOLDS THE CONSOLIDATED ENDOWMENT AND CONDUCTS MAJOR FUNDRAISING ACTIVITY. CHAF SUBSEQUENTLY DISTRIBUTES OPERATING SUPPORT TO BSHC IN AN AMOUNT SUFFICIENT TO SUPPLEMENT PROGRAM SERVICE REVENUE AND MEET DIRECT SERVICE FUNDING NEEDS. THE INTER-ENTITY TRANSFERS ARE REPORTED AS CONTRIBUTIONS FROM RELATED ORGANIZATIONS ON PART VIII, LINE 1D. 2.EXPLANATION OF NET CAPITAL GAIN FROM SALE OF ASSETS OTHER THAN INVENTORY (PART VIII, LINE 7) THE 25,582,102 NET CAPITAL GAIN REPORTED ON PART VIII, LINE 7D REFLECTS THE PLANNED BOARD-DIRECTED EXECUTION OF A MULTI-YEAR STRATEGIC ASSET OPTIMIZATION INITIATIVE. OVER IT'S 130+ YEAR HISTORY, BSHC ACCUMULATED SUBSTANTIAL REAL ESTATE HOLDINGS ORIGINALLY ACQUIRED TO SUPPORT RESIDENTIAL CHILDREN'S CARE. AS THE ORGANIZATION'S SERVICE DELIVERY MODEL HAS EVOLVED TOWARD COMMUNITY-BASED, OUTPATIENT, AND TRAUMA-INFORMED MENTAL HEALTH SERVICES, A SIGNIFICANT PORTION OF THIS LEGACY REAL ESTATE NO LONGER SUPPORT ACTIVE PROGRAMMING. THE BOARD OF TRUSTEES DIRECTED THE DIVESTITURE OF THESE NON-PERFORMING LEGACY ASSETS AT FAIR MARKET VALUE THROUGH ARM'S LENGTH TRANSACTIONS WITH UNRELATED THIRD PARTIES. NET PROCEEDS FROM THESE SALES WERE TRANSFERRED TO CHAF AND DESIGNATED TO THE ENDOWMENT, WHERE THEY WILL GENERATE PERPETUAL INVESTMENT INCOME TO SUPPORT DIRECT SERVICES. CHILDREN'S HOPE ALLIANCE 194 BARIUM SPRINGS DR STATESVILLE NC 28677 383672492 SUPPORT NC 501C3 12C N/A false CHILDREN'S HOPE ALLIANCE FOUNDATION 194 BARIUM SPRINGS DR STATESVILLE NC 28677 010653458 SUPPORT NC 501C3 7 CHA false GRANDFATHER HOME FOR CHILDREN INC 194 BARIUM SPRINGS DR STATESVILLE NC 28677 560529975 SERVICES NC 501C3 12B CHA false PROPERTIES FOR CHILDREN 194 BARIUM SPRINGS DR STATESVILLE NC 28677 200704904 SUPPORT NC 501C3 12B CHA false false true false false false false false false false false false true false true true false false false false CHILDREN'S HOPE ALLIANCE L 5640795 INTERCOMPANY PROPERTIES FOR CHILDREN L 1431339 INTERCOMPANY PROPERTIES FOR CHILDREN N 203426 INTERCOMPANY CHILDREN'S HOPE ALLIANCE FOUNDATION C 20855755 CASH