2017-05-12T13:58:03-05:00 2016-12-31 020476956 TYLER SIMMS & ST SAUVEUR CPA PC 19 MORGAN DRIVE LEBANON NH 03766 990 2016-01-01 036016791 THE ALOHA FOUNDATION INC ALOH 8023333400 2968 LAKE MOREY ROAD FAIRLEE VT 05045 CHRISTOPHER OVERTREE EXECUTIVE DIRECTOR 8023333400 2017-05-12 1 JAMES N GODFREY CPA P00913422 6036530044 2017-05-10 75.150.94.18 2017-05-12 12:10:56 ED P BC59F6CD753E8FD2337E2C940E5985ED8E4BFF60 73E63633CEBCDEC4B08469BC511EE50449965BA7 2016 2021-01-29 14:40:06Z CHRISTOPHER OVERTREE 2968 LAKE MOREY ROAD FAIRLEE VT 05045 36874202 0 X WWW.ALOHAFOUNDATION.ORG X 1968 VT OPERATION OF 4 SUMMER RESIDENT CAMPS, A SUMMER DAY CAMP & A YEAR-ROUND OUTDOOR EDUCATION CENTER. 18 18 483 32 486062 -93560 3458180 1842053 6784957 6993526 849106 1071668 484953 496407 11577196 10403654 710175 725238 0 0 4306663 4301648 0 0 247917 3513835 3605268 8530673 8632154 3046523 1771500 37785731 39573775 5282351 4848159 32503380 34725616 THE ALOHA FOUNDATION, INC. IS A NON-PROFIT EDUCATIONAL INSTITUTION WITH THE OBJECTIVES OF FOSTERING PERSONAL GROWTH, SELF-RELIANCE, SELF-CONFIDENCE, COOPERATION, AND A SENSE OF COMMUNITY IN PEOPLE OF ALL AGES AND BACKGROUNDS. 0 0 5014416 649544 5684585 THREE SUMMER RESIDENT CAMPS AND ONE SUMMER DAY CAMP, SERVICED A TOTAL OF 1,054 CHILDREN FOR 23,914 CAMPER DAYS. 504224 481583 ONE SUMMER CAMP SERVICED FAMILIES AND GROUPS FOR A TOTAL OF 1,533 PARTICIPANTS FOR 6,012 CAMPER DAYS. 943963 75694 827358 A YEAR-ROUND OUTDOOR EDUCATION CENTER, SERVICED SCHOOLS, INDIVIDUAL CHILDREN, FAMILIES, ELDERS, AND OTHERS FOR A TOTAL OF 6,086 PARTICIPANTS FOR 11,677 CAMPER DAYS. 6462603 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 57 0 1 483 1 1 1 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VT X X JANE HUPPEE 8023333400 2968 LAKE MOREY RD FAIRLEE VT 05045 BENDER JARVIS JEAN H TRUSTEE 1.00 X 0 0 0 DOBRONYI JR JOSEPH B TRUSTEE 1.00 X 0 0 0 COOK FARAH E TRUSTEE 1.00 X 0 0 0 KEELER KEITH W TRUSTEE 1.00 X 0 0 0 GLOCKER RUDOLPH K TREASURER 1.00 X X 0 0 0 HARVARD KATHLEEN W SECRETARY 1.00 X X 0 0 0 MOGCK JENNIFER L TRUSTEE 1.00 X 0 0 0 STOLOW DAVID TRUSTEE 1.00 X 0 0 0 SHELAWALA ELIZABETH TRUSTEE 1.00 X 0 0 0 MANN ROBERT G TRUSTEE 1.00 X 0 0 0 VENTLING EMELIE R PRESIDENT 1.00 X X 0 0 0 MICHAELSON PATRICIA A TRUSTEE 1.00 X 0 0 0 WATSON ANDREW C TRUSTEE 1.00 X 0 0 0 PUGHE CHARLES W VICE PRESIDENT 1.00 X X 0 0 0 STREETER DEBORAH W TRUSTEE 1.00 X 0 0 0 SLAUGHTER MATTHEW TRUSTEE 1.00 X 0 0 0 CLEARWATER SUSAN B TRUSTEE 1.00 X 0 0 0 GRAYER ELIZABETH L TRUSTEE 1.00 X 0 0 0 HUPPEE JANE P CFO 40.00 X 113656 0 10177 OVERTREE CHRISTOPHER E EXECUTIVE DIRECTOR 40.00 X 165815 0 32115 279471 0 42292 2 0 1 0 0 1842053 57747 1842053 TUITION 611710 6605939 6605939 OTHER PROGRAM FEES 611710 387587 387587 6993526 561673 561673 84300 107358 -23058 -23058 -26712 3654 26873185 26363190 509995 509995 509995 FACILITY RENTAL 532000 512774 512774 RELATED-PARTY LOAN INT 900099 6691 6691 519465 10403654 6993526 486062 1082013 725238 725238 321763 262384 59379 3158269 2244703 845040 68526 93310 53835 39475 412848 238081 161617 13150 315458 160754 146004 8700 5513 5513 30504 30504 29977 29977 96907 19480 77283 144 63633 58570 1544 3519 470720 294623 148294 27803 46405 5611 38036 2758 622895 622895 194393 94349 69400 30644 15432 15432 611566 611566 183675 183675 FOOD EXPENSE 559795 559795 OUTSIDE CONTRACTORS 241191 208603 6147 26441 EQUIPMENT RENTAL 94169 87610 6559 STAFF DEVELOPMENT 76535 52396 23762 377 261958 240819 14663 6476 8632154 6462603 1921634 247917 X 33208 16299 1191177 736975 3778093 3535920 494526 11428 11292 74192 92731 16978467 8275656 8982785 8702811 23375302 25690493 61671 64425 277875 228303 37785731 39573775 155653 161113 4785075 4406634 341623 280412 5282351 4848159 X 14333430 14762181 3285373 3770215 14884577 16193220 32503380 34725616 37785731 39573775 1771500 450736 0 X 0 1 X 1 0 X 1499315 2407830 2818771 3458180 1842053 12026149 6023974 6146782 6364875 6784957 6993526 32314114 7523289 8554612 9183646 10243137 8835579 44340263 839398 1035342 1374626 1532782 1517482 6299630 0 839398 1035342 1374626 1532782 1517482 6299630 38040633 333768 387192 459560 484664 582764 2247948 333768 387192 459560 484664 582764 2247948 7857057 8941804 9643206 10727801 9418343 46588211 0.81650 0.83970 0.04830 0.04310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21605638 1497402 1073572 678592 23498020 19189304 3131206 -17897 696975 21605638 16755614 2367432 951889 514284 371347 19189304 12742968 1421509 2924915 428625 -94847 16755614 10485146 834118 1759514 371889 -36079 12742968 0.20260 0.68910 0.10830 0 0 10111943 5234790 4877153 2592269 2079309 512960 4274255 961557 3312698 8702811 X 10445722 450736 -486049 -35313 10481035 29977 -107358 -77381 10403654 8223486 107358 107358 8116128 29977 486049 516026 8632154 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR SCHOLARSHIPS, FOR THE UPKEEP OF THE PROPERTY, AND FOR THE FUNDING OF STAFF LEADERSHIP SALARIES. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. THE FOUNDATION ADOPTED THE ACCOUNTING METHODS UNDER FASB ASC SECTION 740-10 FOR UNCERTAIN TAX POSITIONS (UTP) ON JANUARY 1, 2009. THE UTP RULES PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN IN AN ORGANIZATION'S TAX RETURN. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MIGHT RESULT IN A MATERIAL IMPACT ON THE FOUNDATION'S STATEMENTS OF FINANCIAL POSITION, ACTIVITIES AND CHANGES IN NET ASSETS AND CASH FLOWS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP & DISCOUNTS -486,049. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -107,358. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 107,358. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & DISCOUNTS 486,049. 1 FINANCIAL AID/SCHOLARSHIPS 185 725238 FMV FINANCIAL AID/SCHOLARSHIPS AWARDED TO INDIVIDUAL CAMPERS. SCHEDULE I PART I CAMPERSHIP APPLICANTS APPLY FOR FINANCIAL AID BY SUBMITTING AN APPLICATION AND COPIES OF THEIR MOST RECENT TAX RETURN. THE APPLICATION AND TAX RETURN ARE REVIEWED BY A COMMITTEE, WHICH RECOMMENDS INDIVIDUALS FOR CAMPERSHIPS. THE ALOHA FOUNDATION KEEPS A LIST OF THE RECIPIENTS AND THEIR ASSOCIATED AWARDS, AS WELL AS A FILE WITH THEIR APPLICATION AND TAX INFORMATION, IN THE BUSINESS OFFICE. X X 0 0 0 0 0 0 0 0 0 OVERTREE CHRISTOPHER E EXECUTIVE DIRECTOR 165815 0 0 0 0 0 11059 0 21056 0 197930 0 0 0 CHRISTOPHER OVERTREE EXECUTIVE DIRECTOR HOME PURCHASE X 658000 494526 0 1 1 494526 X 17 57747 FMV 0 0 1 PART I, LINE 32B: IN 2016, THE FOUNDATION USED VANGUARD ASSET MANAGEMENT SERVICES TO PROCESS AND SELL ALL GIFTS OF STOCK UPON RECEIPT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BEFORE FILING BY THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. A COPY IS ALSO PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING . FORM 990, PART VI, SECTION B, LINE 12C THE ALOHA FOUNDATION, INC. MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY HAVING TRUSTEES SIGN STATEMENTS YEARLY INDICATING ANY CONFLICTS AND USING THIS INFORMATION WHEN DECISIONS ARISE THAT COULD PRODUCE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE ALOHA FOUNDATION, INC. USES ABBOTT LANGER NON-PROFIT SURVEY INFORMATION AS A BASIS FOR RECOMMENDATIONS TO THE BOARD OF TRUSTEES' PERSONNEL COMMITTEE FOR THE EXECUTIVE DIRECTOR'S SALARY. FOR KEY EMPLOYEES THE SAME SURVEY IS USED. SOMETIMES OTHER CAMPS ARE SURVEYED TO LOOK AT SALARY RANGES FOR KEY POSITIONS. FORM 990, PART VI, SECTION C, LINE 18 FORMS 990 AND 990-T ARE AVAILABLE UPON REQUEST OR THROUGH GUIDESTAR FORM 990, PART VI, SECTION C, LINE 19 CURRENTLY, THE ALOHA FOUNDATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC VIEWING WITHIN THE ANNUAL REPORT ON THE ALOHA FOUNDATION WEBSITE.