THE GRANITE YMCA: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- THE GRANITE YMCA (EIN 02-0222248)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-03-27
- IRS object ID
- 202410879349300321
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-27T15:59:41-05:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Newman & Noyes | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 507 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020222248 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Granite Young Men's Christian | BusinessNameLine1Txt |
| Business Name Line2 | Association | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRAN | BusinessNameControlTxt |
| Phone | 6037822801 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 670 North Commercial Street 103 | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kathy Kittle | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6037822801 | PhoneNum |
| Signature | 2024-03-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Kathy | PersonFirstNm |
| Person Last | Kittle | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Connor Smart | PreparerPersonNm |
| PTIN | P02285543 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2024-03-26 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Granite YMCA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Michele Sheppard | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 670 North Commercial Street 103 | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $30,439,844 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.graniteymca.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1854 | FormationYr |
| Legal Domicile State | NH | LegalDomicileStateCd |
| Activity Or Mission | Creating a community built on healthy lifestyles, compassion, honesty, and responsibility. | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 1157 | TotalEmployeeCnt |
| Total Volunteers | 940 | TotalVolunteersCnt |
| Total Gross UBI | -$67,333 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,845,055 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,800,662 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,995,510 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,023,660 | CYProgramServiceRevenueAmt |
| PY Investment Income | $797,136 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,028,989 | CYInvestmentIncomeAmt |
| PY Other Revenue | $39,963 | PYOtherRevenueAmt |
| CY Other Revenue | $246,022 | CYOtherRevenueAmt |
| PY Total Revenue | $24,677,664 | PYTotalRevenueAmt |
| CY Total Revenue | $25,099,333 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,336,227 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,387,294 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,819,650 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $15,477,647 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $426,371 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,847,441 | PYOtherExpensesAmt |
| CY Other Expenses | $7,764,707 | CYOtherExpensesAmt |
| PY Total Expenses | $22,003,318 | PYTotalExpensesAmt |
| CY Total Expenses | $24,629,648 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,674,346 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $469,685 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $42,208,261 | TotalAssetsBOYAmt |
| Total Assets EOY | $47,431,188 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,434,058 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,956,549 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,774,203 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $36,474,639 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Granite YMCA ("The Y") is a volunteer-driven organization committed to serving its community by providing a great variety of programs that promote holistic health of spirit, mind, and body for people of all incomes, races, religions, ages, and abilities. Through this work, The Y adheres to its mission statement: to create a community where all are welcome and that builds healthy spirits, minds, and bodies based on values of caring, honesty, respect, and responsibility. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,581,553 | ExpenseAmt |
| Grant | $415,973 | GrantAmt |
| Revenue | $15,318,608 | RevenueAmt |
| Desc | Youth development - The Y recognizes and celebrates its role as a major service provider in childhood and youth development. The Y is committed to increasing opportunities for youth to deepen values and build positive assets. All youth programs reinforce The Y's core values of honesty, respect, caring and responsibility. These guided principles help children make positive choices in their lives and contribute to building strong families and communities. The Y also seeks to build positive assets in youth by providing opportunities for them to engage in lifelong healthy activities with strong role models to help guide their decisions. (Continued on Schedule O)It is proven that the more positive assets a child has, the less likely they are to engage in high-risk behavior that may lead to negative health habits and anti-social behaviors.With this as a backdrop, The Y is the largest provider of childcare programs in its area, serving over 1,840 children per day at 34 sites state-wide. The Y places a special emphasis on ensuring access to programs in low-income areas by providing financial assistance through grants, state aid and YMCA fundraising.The Y is also committed to providing healthy alternatives for youth during the high-risk after school hours, by providing an extensive variety of programs to serve a children's many interests. These programs include instructional and competitive swimming, gymnastics and dance programs, and a multitude of youth sports programs, including basketball, soccer, wrestling, t-ball, outdoor adventure, tennis, and general fitness. The Y encourages the use of volunteers and mentors to run its programs and includes family participation to bring families closer together.Due to the Y's long-standing involvement in aquatics and concern for keeping children safe around oceans, ponds, lakes, streams, rivers and swimming pools, we provide a free aquatic safety program that serves 1,000 fourth grade children per year from Manchester's elementary school system.During the summer months, when children are not in school, The Y offers day and resident camping programs at 6 major camping facilities for children 4 to 15 years old and serves over 1,780 children per day. We offer financial assistance programs to ensure our center-city and low-income children have the same opportunities to participate and interact with children from within and outside the state and country. A major emphasis of our camping programs is to provide opportunities for youth to gain leadership skills by progressing from a camper to a leader-in-training (l.i.t.), to a counselor-in-training (c.i.t.), to a junior counselor, and finally to a full counselor. Each year, The Y employs over 450 young adults and is one of the community's largest youth employers.Through our camping and youth programs, we can offer opportunities for youth development all year round. This provides consistent support to build a healthy spirit, mind, and body in our children, so they can grow and thrive. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,146,757 | ExpenseAmt |
| Grant | $360,306 | GrantAmt |
| Revenue | $4,967,516 | RevenueAmt |
| Desc | Healthy living - we know that 90% of any one person's health is directly related to where they are born, live, learn, work, and grow old. The social determinants of health, such as economic stability, neighborhood and physical environment, education, health food, community and social integration, and quality health care, can either provide smooth pathways to health and success or be an insurmountable barriers, all depending on the environment one finds themselves in. The Y has always believed that a healthy spirit, mind, and body are crucial to helping an individual develop to their fullest potential. We have also been committed to ensuring that everyone, regardless of ability to pay, has access to The Y and its programs and services that support a healthy lifestyle. (Continued on Schedule O)What we now know, based on scientific evidence, is that if we can remove barriers to health for more people - such as poverty, hunger, education, and social integration - we will not only improve the potential for every individual, but our communities will, in turn, thrive.The Y offers a sliding fee scale and financial aid to remove financial barriers that may prevent participation. Last year, we provided financial aid and/or free services to over 9,820 people to ensure all who need help, receive help. Of this number, 921 received free or discounted memberships at the Y and 5,488 received financial assistance enabling them to participate in a Y program. The value of assistance is over $1.3 million.As a part of this commitment, the Y provides free memberships to over 56 other non-profit agencies whose clients have special needs, such as foster homes, group homes for children with no parents, drug and alcohol treatment centers, mentoring programs and disabled individuals. Collaborating to support others in our community is a major focus for our organization. The Y's core values of honesty, caring, respect and responsibility are taught to help all people commit to individual and family wellness. The Y maintains a major focus on developing strong families and offers concurrent programming and childcare support through a program called family time. With this program, the entire family can come at one time to ensure everyone gets to participate in healthy activities. As a part of family time, the Y provides free care for children so parents can work out, knowing their children are well cared for. Over 70% of our memberships are youth and families, so this makes a big impact. In addition, we run special programs like: - Healthy Kids' Day, Brunch with Santa, and host family outings. - We offer special rates to families as well as to seniors to encourage membership. - We maintain a broad definition of families to ensure traditional and non-traditional families can participate. - Over 150 classes are offered each week for people of all walks of life with all kinds of interests.This broad scope of service ensures there is the opportunity for a lifetime of participation, which is the most powerful methodology for long term change. Providing these programs for all ages, levels and abilities offers a unique opportunity for youth to build lifelong relationships and friends, build self-confidence, spend quality time with their families and, of course, deepen values. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,140,863 | ExpenseAmt |
| Grant | $611,015 | GrantAmt |
| Revenue | $32,583 | RevenueAmt |
| Desc | Social responsibility - The Y acts as a community partner whenever possible to address critical community needs. A number of our communities have experienced a significantly higher percentage of school dropouts and school failures than other communities in the state. The Y has taken the lead to impact this important issue by offering many special programs to reduce school dropouts and close the achievement gap for at-risk youths.The YMCA START afterschool program in Manchester's center city Beech and Wilson schools provides a research-based achievement gap program for twenty-seven youth daily. (Continued on Schedule O)The program provides five staff who tutor, mentor, and provide math, literacy, and 21st century skills geared at building academic competencies, social skills and strong relationships to school and community. 85% of the participants are below federal poverty guidelines. English is a second language for many of the children, so the additional tutoring and homework help is critical in improving their success in school. Most families pay as little as $11.00 per week, and many families receive fully subsidized services, made possible through our fundraising and grant activities. This reduces the number of families on state assistance, as it enables parents to work while knowing their children are well cared for.The support, tutoring, and adventure for youth program (YSTAY) is run in all four middle schools and one high school in Manchester, NH. The program provides a staff member in each school to tutor, mentor, and provide positive group work experience geared at building academic competency, social skills, and a strong relationship with the school and community. The Y serves 120-plus youth per year and supports 125 alumni and family members.The Y also provides a special program called YSTRIVE, for suspended and expelled students. No program currently exists in Manchester to support these individuals when they are out of school. The Y runs this program in cooperation with the Manchester School Department in the YMCA of Downtown Manchester branch. This program provides an opportunity for students to complete their schoolwork to stay on course with their studies, receive tutoring help, perform community service, and to learn ways to improve social skills to avoid further problems in school. 107 youth were served by this program this past year.Over 105 teens took advantage of The Y's Free Teen Center last year. Teen Center activities include tutoring, mentoring, daily physical activity choices, arts and crafts, leadership and community service, and healthy cooking workshops at the Downtown Manchester branch and the YMCA Allard Center branch, located in Goffstown, New Hampshire. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $22,869,173 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 128 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1157 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kathy Kittle | PersonNm |
| Phone | 6037822811 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 670 North Commercial Street 103 | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03101 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Kraig Burnham | ||||||||
| Trustee (End Jan 23) | 7.50 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Carrie Carbonneau | ||||||||
| Trustee (ex-officio) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Morey Goodman | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Ryan Gough | ||||||||
| Trustee | 3.50 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dan Grinley | ||||||||
| Trustee (End Nov 22) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Matt Henry | ||||||||
| Trustee (ex-officio) (Start Jan 23) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kerry Houston | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Donna Indelicato | ||||||||
| Trustee (ex-officio) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| David Kuhn | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Jodi Langellotti | ||||||||
| Trustee (ex-officio) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Matt Leahy | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| John Lombardi | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Steve Lubelczyk | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Dennis Malloy | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Sheryl McQuade | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Laila Miller | ||||||||
| Trustee (ex-officio) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Brandon Pierre | ||||||||
| Trustee (End Oct 22) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Lori Piper | ||||||||
| Trustee (Start Jan 23) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Bob Pliskin | ||||||||
| Trustee (Start Jan 23) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Wayne Robinson | ||||||||
| Trustee | 4.50 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Brett St Clair | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Sarah Tierney | ||||||||
| Trustee (ex-officio) (Start Jan 23) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Tom Tomai | ||||||||
| Trustee (End Jan 23) | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Margaret Tomas | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Henry Veilleux | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kellie Wardman | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Rob Glew | ||||||||
| Chair | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Jeremy Walker | ||||||||
| Vice Chair | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| William Tucker | ||||||||
| Treasurer | 6.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Jim Ferro | ||||||||
| Secretary | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Michele Sheppard | ||||||||
| President/CEO | 55.00 | 0.00 | $231,776 | $0 | $33,500 | Yes (X) | ||
| Kathy Kittle | ||||||||
| CFO | 55.00 | 0.00 | $154,211 | $0 | $15,342 | Yes (X) | ||
| John Ristaino | ||||||||
| VP of Fin. Development (End Dec 22) | 40.00 | 0.00 | $104,867 | $0 | $19,079 | Yes (X) | ||
| Matt Hanson | ||||||||
| District VP | 40.00 | 0.00 | $102,065 | $0 | $12,620 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $592,919 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $80,541 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Cornerstone PDC LLC | |||||
| 42 West Brook Street | Manchester | NH | 03101 | Construction Services | $691,107 |
| Milestone Construction LLC | |||||
| PO Box 2279 | Concord | NH | 03302 | Architectural Services | $581,588 |
| Hillbilly Home Development | |||||
| 42 Linda Lane | Gilford | NH | 03249 | Construction Services | $439,427 |
| Fresh Picks Cafe LLC | |||||
| 749 East Industrial Park Drive | Manchester | NH | 03109 | Food Services | $291,297 |
| Alpine Business Solutions | |||||
| 70 Twist Hill Road | Dunbarton | NH | 03046 | IT and Technology Solutions | $168,649 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $117,998 | FederatedCampaignsAmt |
| Government Grants | $2,653,275 | GovernmentGrantsAmt |
| All Other Contributions | $1,029,389 | AllOtherContributionsAmt |
| Noncash Contributions | $4,881 | NoncashContributionsAmt |
| Total Contributions | $3,800,662 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Youth Development | 624410 | $15,023,561 | $15,023,561 |
| Healthy Living | 713940 | $4,967,516 | $4,967,516 |
| Learning Center Management Fees | 541610 | $32,583 | $32,583 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,023,660 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $414,745 | TotalRevenueColumnAmt |
| Exclusion | $414,745 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $455,479 | RealAmt |
| Personal | $21,405 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $259,218 | RealAmt |
| Personal | $88,738 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $196,261 | RealAmt |
| Personal | -$67,333 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $128,928 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $196,261 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$67,333 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,518,491 | SecuritiesAmt |
| Other | $2,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,906,747 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $611,744 | SecuritiesAmt |
| Other | $2,500 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $614,244 | TotalRevenueColumnAmt |
| Exclusion | $614,244 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $20,808 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $2,500 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,308 | TotalRevenueColumnAmt |
| Exclusion | $18,308 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $182,094 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $83,308 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $98,786 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $98,786 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,099,333 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,318,707 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$67,333 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,047,297 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,387,294 | TotalAmt |
| Program Services | $1,387,294 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,829 | TotalAmt |
| Program Services | $405,058 | ProgramServicesAmt |
| Management And General | $20,284 | ManagementAndGeneralAmt |
| Fundraising | $9,487 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,490,884 | TotalAmt |
| Program Services | $11,650,593 | ProgramServicesAmt |
| Management And General | $570,981 | ManagementAndGeneralAmt |
| Fundraising | $269,310 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $523,423 | TotalAmt |
| Program Services | $477,740 | ProgramServicesAmt |
| Management And General | $31,650 | ManagementAndGeneralAmt |
| Fundraising | $14,033 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,100,306 | TotalAmt |
| Program Services | $1,019,968 | ProgramServicesAmt |
| Management And General | $55,807 | ManagementAndGeneralAmt |
| Fundraising | $24,531 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $928,205 | TotalAmt |
| Program Services | $871,806 | ProgramServicesAmt |
| Management And General | $38,063 | ManagementAndGeneralAmt |
| Fundraising | $18,336 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,757 | TotalAmt |
| Management And General | $43,757 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,152 | TotalAmt |
| Management And General | $16,152 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,455 | TotalAmt |
| Management And General | $69,455 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,500 | TotalAmt |
| Program Services | $717,420 | ProgramServicesAmt |
| Management And General | $121,415 | ManagementAndGeneralAmt |
| Fundraising | $18,665 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,910 | TotalAmt |
| Program Services | $73,971 | ProgramServicesAmt |
| Management And General | $756 | ManagementAndGeneralAmt |
| Fundraising | $2,183 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,487,931 | TotalAmt |
| Program Services | $1,391,573 | ProgramServicesAmt |
| Management And General | $63,535 | ManagementAndGeneralAmt |
| Fundraising | $32,823 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,281 | TotalAmt |
| Program Services | $180,132 | ProgramServicesAmt |
| Management And General | $91,194 | ManagementAndGeneralAmt |
| Fundraising | $5,955 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,014,013 | TotalAmt |
| Program Services | $1,852,661 | ProgramServicesAmt |
| Management And General | $138,510 | ManagementAndGeneralAmt |
| Fundraising | $22,842 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,610 | TotalAmt |
| Program Services | $179,970 | ProgramServicesAmt |
| Fundraising | $640 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,440 | TotalAmt |
| Program Services | $212,958 | ProgramServicesAmt |
| Management And General | $36,261 | ManagementAndGeneralAmt |
| Fundraising | $7,221 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,188 | TotalAmt |
| Program Services | $160,769 | ProgramServicesAmt |
| Management And General | $393 | ManagementAndGeneralAmt |
| Fundraising | $26 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,401,539 | TotalAmt |
| Program Services | $1,370,527 | ProgramServicesAmt |
| Management And General | $31,012 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,957 | TotalAmt |
| Program Services | $220,759 | ProgramServicesAmt |
| Management And General | $4,879 | ManagementAndGeneralAmt |
| Fundraising | $319 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Food | $392,854 | $392,854 |
| Program supplies | $254,790 | $254,790 |
| Provision for bad debts | $48,330 | $48,330 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,629,648 | TotalAmt |
| Program Services | $22,869,173 | ProgramServicesAmt |
| Management And General | $1,334,104 | ManagementAndGeneralAmt |
| Fundraising | $426,371 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,827,374 | BOYAmt |
| EOY | $3,891,598 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $815,573 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,705 | BOYAmt |
| EOY | $194,486 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $394,944 | BOYAmt |
| EOY | $442,466 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $237,874 | BOYAmt |
| EOY | $215,330 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $42,381,330 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,405,407 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,001,946 | BOYAmt |
| EOY | $21,975,923 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,732,557 | BOYAmt |
| EOY | $12,248,404 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,894,276 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,037,830 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,652,861 | BOYAmt |
| EOY | $2,715,302 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,208,261 | BOYAmt |
| EOY | $47,431,188 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $840,761 | BOYAmt |
| EOY | $1,490,232 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $608,130 | BOYAmt |
| EOY | $566,030 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,365,720 | BOYAmt |
| EOY | $3,869,225 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,275,000 | BOYAmt |
| EOY | $1,105,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,252,255 | BOYAmt |
| EOY | $2,876,693 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,192 | BOYAmt |
| EOY | $1,049,369 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,434,058 | BOYAmt |
| EOY | $10,956,549 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,100,620 | BOYAmt |
| EOY | $25,035,114 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,673,583 | BOYAmt |
| EOY | $11,439,525 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,774,203 | BOYAmt |
| EOY | $36,474,639 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,208,261 | BOYAmt |
| EOY | $47,431,188 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $469,685 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,041,101 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $4,271,852 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,536,813 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,675,112 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,506,735 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,845,055 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,800,662 | CurrentTaxYearAmt |
| Total | $20,364,377 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,413,687 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,519,860 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,283,211 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,984,775 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,318,707 | CurrentTaxYearAmt |
| Total | $82,520,240 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,950,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,194,972 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,789,946 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,829,830 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,119,369 | CurrentTaxYearAmt |
| Total | $102,884,617 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $73,080 | CurrentTaxYearAmt |
| Total | $73,080 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $73,080 | CurrentTaxYearAmt |
| Total | $73,080 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $102,811,537 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $213,120 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $293,311 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $276,504 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $298,361 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $414,745 | CurrentTaxYearAmt |
| Total | $1,496,041 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $213,120 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $293,311 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $276,504 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $298,361 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $414,745 | CurrentTaxYearAmt |
| Total | $1,496,041 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,236 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $62,320 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,514 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,838 | CurrentTaxYearMinus1YearAmt |
| Total | $220,908 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,229,856 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,550,603 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,084,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,202,029 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,534,114 | CurrentTaxYearAmt |
| Total | $104,601,566 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98290 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96030 | PublicSupportPY509Pct |
| Investment Income CY | 0.01430 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02120 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,673,583 | BeginningYearBalanceAmt |
| Contributions | $32,323 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,579,362 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $370,962 | OtherExpendituresAmt |
| Administrative Expenses | $64,064 | AdministrativeExpensesAmt |
| End Year Balance | $10,691,518 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,035,474 | BeginningYearBalanceAmt |
| Contributions | $4,214,547 | ContributionsAmt |
| Investment Earnings Or Losses | -$567,853 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,938,848 | OtherExpendituresAmt |
| Administrative Expenses | $69,737 | AdministrativeExpensesAmt |
| End Year Balance | $12,673,583 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,765,488 | BeginningYearBalanceAmt |
| Contributions | $6,455,601 | ContributionsAmt |
| Investment Earnings Or Losses | $2,171,535 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,292,077 | OtherExpendituresAmt |
| Administrative Expenses | $65,073 | AdministrativeExpensesAmt |
| End Year Balance | $11,035,474 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,740,905 | BeginningYearBalanceAmt |
| Contributions | $1,291,171 | ContributionsAmt |
| Investment Earnings Or Losses | $1,044,194 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,252,987 | OtherExpendituresAmt |
| Administrative Expenses | $57,795 | AdministrativeExpensesAmt |
| End Year Balance | $8,765,488 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,034,494 | BeginningYearBalanceAmt |
| Contributions | $1,060,508 | ContributionsAmt |
| Investment Earnings Or Losses | $422,587 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,724,871 | OtherExpendituresAmt |
| Administrative Expenses | $51,813 | AdministrativeExpensesAmt |
| End Year Balance | $7,740,905 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.28787 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.71213 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,275,576 | OtherCostOrOtherBasisAmt |
| Book Value | $2,275,576 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,796,196 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,468,621 | DepreciationAmt |
| Book Value | $15,327,575 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,641,559 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,936,786 | DepreciationAmt |
| Book Value | $2,704,773 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,667,999 | OtherCostOrOtherBasisAmt |
| Book Value | $1,667,999 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,975,923 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Fixed income investments | Desc |
| Book Value | $3,894,276 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,894,276 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Beneficial interest in trusts | $2,691,644 |
| Cash surrender value of life insurance policy | $23,658 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,715,302 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Operating lease liabilities | Desc |
| Amt | $1,049,369 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,049,369 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $23,521,965 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,041,101 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $54,300 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $860,792 | OtherRevenueAmt |
| Revenue Not Reported | -$126,009 | RevenueNotReportedAmt |
| Revenue Subtotal | $23,647,974 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $64,065 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $1,387,294 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,451,359 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,099,333 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,663,853 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $54,300 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $431,264 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $485,564 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,178,289 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $64,065 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,387,294 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,451,359 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $24,629,648 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The Y's endowment consists of both donor-restricted endowment funds and funds designated by the Board of Trustees to function as endowments for the following purposes: - Youth development - Healthy living - Social Responsibility Net assets associated with endowment funds, including funds designated by the Board of Trustees to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions. The endowment fund is intended to provide for the operation and special programs of the Y. In doing so, the endowment fund provides a secure, long-term source of funds to establish or maintain programs that are consistent with the mission of the Y. The Y has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the Y must hold in perpetuity or for a donor-specified period(s), as well as board designated funds. |
| Part X, Line 2: | The YMCA has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3). The YMCA believes that it has appropriate support for the income tax positions taken and to be taken, and that its accruals for tax liabilities are adequate for all open tax years based on an assessment of many factors including experience and interpretations of tax laws applied to the facts of each matter. Management has evaluated the YMCA's tax positions and concluded the YMCA has maintained its tax-exempt status, does not have any significant unrelated business income, has taken no significant uncertain tax positions that require disclosure in the accompanying financial statements and has no material liability for unrecognized tax benefits. |
| Part XI, Line 2d - Other Adjustments: | Change in beneficial interest in trust 369,336. Change in value of interest rate swap 60,192. Cost of goods sold 83,308. Rental expenses 347,956. |
| Part XI, Line 4b - Other Adjustments: | Individual financial assistance programs 1,387,294. |
| Part XII, Line 2d - Other Adjustments: | Cost of goods sold 83,308. Rental expenses 347,956. |
| Part XII, Line 4b - Other Adjustments: | Individual financial assistance programs 1,387,294. |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $20,808 | GrossRevenueOtherGamingAmt |
| Rent Fclty Costs Other Gaming | $2,500 | RentFcltyCostsOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Volunteer Labor Other Gaming | 0.00000 | VolunteerLaborOtherGamingPct |
| Gross Revenue Total Gaming | $20,808 | GrossRevenueTotalGamingAmt |
| Rent Fclty Costs Total Gaming | $2,500 | RentFcltyCostsTotalGamingAmt |
| Direct Expense Summary Gaming | $2,500 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $18,308 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | NH | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (1) | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Own Facility | 0.00000 | GamingOwnFacilityPct |
| Gaming Other Facility | 1.00000 | GamingOtherFacilityPct |
| Individual With Books | Kathy Kittle CFO | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 670 N Commercial Street Suite 103 | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | Yes (1) | CntrctWith3rdPrtyForGameRevInd |
| Gaming Revenue Received By Org | $18,308 | GamingRevenueReceivedByOrgAmt |
| Gaming Revenue Rtn By3 Prty | $2,500 | GamingRevenueRtnBy3PrtyAmt |
Third Party Business Name ThirdPartyBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Granite State Poker Alliance LLC | BusinessNameLine1Txt |
Third Party US Address ThirdPartyUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1279 S Willow Street | AddressLine1Txt |
| City | Manchester | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03103 | ZIPCd |
Gaming Manager Business Name GamingManagerBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Granite State Poker Alliance LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Manager Compensation | $2,500 | GamingManagerCompensationAmt |
| Gaming Manager Services Prov | See supplemental information. | GamingManagerServicesProvTxt |
| Gaming Manager Is Ind Cntrct | Yes (X) | GamingManagerIsIndCntrctInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule G, Part III, Gaming: | FormAndLineReferenceDesc |
| Explanation | The Y is reporting gaming activity income on this Form 990, Schedule G, due to revenues received from a casino and gambling institution conducted indirectly and on behalf of The Y. Under New Hampshire Law RSA 287-D, NH-based institutions may conduct gaming, casino, and gambling activities within New Hampshire State borders if a portion of income from such activity is redistributed to qualified and registered charitable institutions. During the year ending May 31, 2023, and in accordance with RSA 287-D, The Y filed an application with the NH Gaming Regulatory Oversight Authority and the applicable filing fee to be eligible to receive a percentage of registered gaming income from such casino and gaming institutions. The Y then contracted with Granite State Poker Alliance LLC (the "Casino") to engage in such an arrangement. The Casino generated gross revenue during this period of $59,450. $20,808 of this total was paid to The Y, subject to a $2,500 fee charged to The Y for facility rental and maintenance fees. The Y did not oversee, manage, coordinate, or participate in any of the Casino's gaming operations. Aside from registering with the applicable State Departments and complying with RSA 287-D, The Y had very minimal interaction in this activity. Accordingly, the Casino would meet the definition of a third-party engaged gaming manager, as required to be reported on this Form 990, Schedule G, Part III. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Financial Assistance - Healthy Living programs | 3569 | $360,306 |
| Financial Assistance - Youth Development programs | 8238 | $415,973 |
| Financial Assistance - Social Responsibility programs | 362 | $611,015 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | As a charitable nonprofit organization, The Y is committed to ensuring that every community member has the ability to achieve their full potential. Our flexible membership program enables all individuals and families to become active members or participate in our programs. Our join fees, monthly membership dues, and program fees are assessed on a sliding scale to ensure that anyone can utilize the Y, regardless of income. The Y requests that applicants provide proof of income and need when requesting financial assistance. The Organization may request that applicants show an attending staff member tax records when requesting financial assistance, though such disclosures are not strictly required in cases where sharing this information is difficult or uncomfortable for the applicant. Usage of the Organization's financial assistance programs is determined by measuring class attendance, facility use and access, and other general participation records relative to member applications for aid. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Michele Sheppard | ||||||||||||||
| President/CEO | $224,018 | $0 | $7,500 | $0 | $258 | $0 | $16,761 | $0 | $16,739 | $0 | $265,276 | $0 | $0 | $0 |
| Kathy Kittle | ||||||||||||||
| CFO | $149,013 | $0 | $5,000 | $0 | $198 | $0 | $0 | $0 | $15,342 | $0 | $169,553 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 7 | FormAndLineReferenceDesc |
| Explanation | The Organization may from time-to-time pay its executives and key employees performance bonuses or other non-fixed payments based on determined and measurable metrics and upon the successful completion of clearly defined objectives. Bonuses paid to the Organization's CEO are subject to the Organization's compensation review policies as outlined in the governing documents and by the Executive and Compensation Committees. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NH Health & Education Facilities Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 020279866 | BondIssuerEIN |
| CUSIP | 64461RFW3 | CUSIPNum |
| Bond Issued | 2007-10-04 | BondIssuedDt |
| Issue Price | $3,800,000 | IssuePriceAmt |
| Purpose | Property and capital | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,695,000 | RetiredAmt |
| Total Proceeds | $3,800,000 | TotalProceedsAmt |
| Capital Expenditures | $3,800,000 | CapitalExpendituresAmt |
| Substantial Completion | 2008 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITIZENS BANK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 21.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kellie Wardman | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Trustee | RelationshipDescriptionTxt |
| Transaction | $168,649 | TransactionAmt |
| Transaction | Kellie Wardman served as a Trustee on the Organization's Board during the period covered by this Form 990. Ms. Wardman's spouse is the owner of Alpine Business Solutions, which provides IT and technology support solutions. During calendar year 2022, Granite YMCA paid Alpine Business Solutions $168,649 for IT support, hardware repairs, and related technology services. The amount paid to Alpine Business Solutions was deemed by the Organization to be reasonable and commensurate with the fair market value for the services received and the quality thereof. The Organization entered into the transaction with Alpine Business Solutions in accordance with its Conflict-of-Interest Disclosure Policies. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 2 | Over the past most recent tax years, The Y assisted the Somersworth Early Learning Center (the "Center") in the management of its wind-down activities and ultimate dissolution. The Center offered child care programs for infants, toddlers, preschoolers, and pre-k kids, a mission similar to The Y's. Rather than see these services disappear from its community, The Y coordinated with the Center to ensure that the Center's programs would be merged into and become part of The Y's operations upon the Center's termination. The Center filed its Final Form 990 and Articles of Dissolution for the year ending May 2023. Effective June 1, 2023, the merger was effectuated. The receipt of these net assets and the incorporation of the Center's activities will be reported in full on the Y's Form 990 for its year ending May 31, 2024. |
| Form 990, Part VI, Section A, line 6 | The Y is committed to a culture of diversity, equity and inclusion. Accordingly, all persons are welcome to become members of The Y programs and facilities; membership is open to all and financial assistance is available for those who cannot afford the full membership fee. The Y Board of Directors ("Board of Directors or "Board") may establish categories, criteria, fees, and requirements for membership. Additionally, The Y reserves the right to remove membership status for those whose behavior does not conform to organizational requirements, including The Y's core values of caring, honesty, respect, and responsibility. The Y has different levels of membership that is set in accordance with the YMCA of the USA, and such different levels determines a member's ability to interact with the Y's governing body; see the disclosure on this Schedule O for Part VI, Line 7a, for additional information. |
| Form 990, Part VI, Section A, line 7a | Members of the Organization who pay dues to the YMCA of the USA have the right to elect members of the Organization's Board, but do not receive any distributions of income or assets from the Organization in return for this responsibility. Individuals who only pay to maintain a membership at the Organization's various health and fitness facilities are not able to elect, appoint, or vote for members of the Organization's governing body, unless such persons are also qualified dues-paying members of the YMCA of the USA. |
| Form 990, Part VI, Section B, line 11b | For the year covered by this Form 990, The Y engaged an independent public accounting firm to perform an audit of its financial statements and to subsequently assist in the preparation and filing of its annual Form 990. In accordance with The Y's bylaws, the audit of The Y's financial statements and the preparation and filing of its annual tax returns are subject to the oversight of chief management and finance personnel, as well as the Organization's audit and finance committees. A draft of the Form 990 is prepared by the independent accountants and provided to the Organization for its review and consideration prior to filing; the Form 990 will only be filed with the IRS once the Organization's management has reviewed and approved the filing and after a copy of the Form 990 was made available to all active Board members. |
| Form 990, Part VI, Section B, line 12c | The Board of Directors has adopted a Conflict-of-Interest Policy and briefs the Board annually on its provisions. Copies of the Policy and disclosures of potential conflicts are reviewed at regularly scheduled meetings of the Board. The Organization's Conflict of Interest Policy makes clear that conflicts of interest are prohibited, and any Director found to have engaged in a conflict of interest may be removed from the Board. Pecuniary Benefit Transactions, as defined by NH RSA 7:19-a, between Directors or officers and the corporation, shall be allowed if they are considered and approved under the provisions of that statute, with all the legal notices, publication and votes required for approval each fiscal year (for example, in accordance with State law, the Organization publishes in the local newspapers names of persons who have an interest, relationship, or conflict valued $5,000 or more). Annually, individual Directors shall disclose potential conflicts of interest in writing to the Chief Executive Officer, the Chair of the Board of Directors, and the Governance Committee. Any issues found to represent a potential conflict are discussed and voted on by the independent, disinterested Directors. |
| Form 990, Part VI, Section B, line 15 | The Board shall employ a Chief Executive Officer who meets the qualifications required by the National Council. The Board shall determine a compensation that satisfies the IRS rebuttable presumption test: 1) review and approval by independent persons; 2) comparability data; and 3) contemporaneous substantiation of its deliberations and decision. The Board of Directors shall review the performance of the CEO annually against measurable goals and outcomes and give input where appropriate. The CEO shall report to the Board of Directors on all matters affecting The Y and shall perform such other duties as are assigned by the Board of Directors. All other employees of The Y shall be hired by the CEO in accordance with the policy set by the Board of Directors. |
| Form 990, Part VI, Section C, line 19 | Copies of the Organization's governing documents, conflict of interest policy, and financial statements are made available to the publich upon request and in accordance with applicable law. |
| Form 990, Part XI, line 9: | Change in beneficial interest in trust 369,336. Change in value of interest rate swap 60,192. Real estate appraisal fair market value adjustment 3,842,324. |
| Form 990, Part XII, Line 2c: | For its year ending May 30, 2023, the Y engaged Baker Newman Noyes, an independent public accounting firm, to perform an audit of its financial statements. In accordance with The Y's bylaws, the audit of The Y's financial statements were subject to the oversight of chief management employees and the Organization's Audit Committee. The Audit Committee consists of three to five members with the majority being composed of non-Directors. The Audit Committee reports directly to the The Y's Board and may also attend the Finance Committee meeting. Throughout the audit of The Y's financial statements, The Audit Committee maintained, by way of regularly scheduled meetings, a direct line of communication between the Board of Directors and Baker Newman Noyes. The Committee also met with the auditors prior to the start of the audit and at the end of the audit to review results. Upon completion of a draft of the fiscal year 2023 financial statements, the Committee made its recommendation to the Board of Directors to accept the statements as drafted, from which the Board ultimately issued a vote to accept and issue the financial statements (which were, in turn, utilized during the completion of this Form 990). |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trusts (6) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Charitable beneficiary distributions | PrimaryActivitiesTxt |
| Legal Domicile State | NH | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | T | EntityTypeTxt |
| Share Of EOY Assets | $2,691,644 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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