2014-05-09T13:32:52-05:00 2013-12-31 020476956 TYLER SIMMS & STSAUVEUR CPAS PC 19 MORGAN DRIVE LEBANON NH 03766 990 2013-01-01 020222116 CARTER COMMUNITY BUILDING ASSOCIATION CART 6034486477 PO BOX 386 1 TAYLOR STREET LEBANON NH 03766 JEFF T SASSOROSSI TREASURER 6034486477 2014-05-08 1 CASEY P VILLARD P00216490 6036530044 2014-05-05 2013 2015-11-30 17:44:51Z PATRICIA MORSE 94 BANK STREET LEBANON NH 03766 2069489 0 X WWW.JOINCCBA.ORG X 1919 NH FOUNDED IN 1919 TO BE "YMCA-LIKE," THE CCBA IS A COMMUNITY RECREATION ORGANIZATION THAT ENABLES PEOPLE OF ALL AGES AND PHYSICAL ABILITIES TO MORE FULLY ENJOY THEIR LIVES. WE PLACE SPECIAL EMPHASIS ON SERVING YOUTH. OUR SERVICES INCLUDE: PRESCHOOL ACTIVITIES PROGRAMS; PRESCHOOL AND SCHOOL-AGE CAMPS; A FREE DROP-IN CENTER FOR ELEMENTARY SCHOOL-AGED CHILDREN; YOUTH AND ADULT SWIM LESSONS AND TEAMS; CHILDREN'S BASKETBALL TEAMS; YOUTH AND ADULT BASKETBALL LEAGUES; GENERAL AND SPORT-SPECIFIC CONDITIONING FOR TEENS; LESSONS, TEAMS, AND LEAGUES IN SUCH SPORTS AS TENNIS, VOLLEYBALL, AND RACQUETBALL; PICKLEBLL; EXERCISE MEMBERSHIPS FOR YOUTH, ADULTS, SENIORS, AND FAMILIES; PERSONAL TRAINING; LAND AND AQUATICS EXERCISE CLASSES FOR TEENS AND ADULTS; SPECIAL EVENTS AND DROP-IN ACTIVITIES FOR CHILDREN AND FAMILIES; AND EVENTS ORGANIZED BY COMMUNITY GROUPS. WE OPERATE TWO BUILDINGS AND AN OUTDOOR RECREATIONAL PARK IN LEBANON, NEW HAMPSHIRE. THE PARK IS OPEN TO THE PUBLIC. 12 12 123 0 0 0 836817 755707 632635 639087 620506 625027 45510 49150 2135468 2068971 0 0 0 0 1119974 1147609 0 0 3536 793529 793419 1913503 1941028 221965 127943 7849164 8148096 355742 383494 7493422 7764602 X THE CCBA PROVIDES A WIDE VARIETY OF RECREATIONAL SERVICES INCLUDING EXERCISE OR FITNESS FACILITIES AND PROGRAMS, A CHILDREN'S DROP-IN CENTER AND ACTIVITIES PROGRAMS, YOUTH SPORTS INSTRUCTION, ATHLETIC TEAMS AND LEAGUES FOR YOUTH AND ADULTS, AND LEISURE FACILITIES AND EVENTS. 0 0 1693167 640668 FEES CHARGED FOR USE OF EXERCISE FACILITIES AND PARTICIPATION IN PROGRAMS ARE THE CCBA'S PRIMARY SOURCE OF SUPPORT. THEY PAY FOR MOST OPERATING EXPENSES (E.G., PERSONNEL, UTILITIES, BUILDING AND EQUIPMENT MAINTENANCE, AND OFFICE AND PROGRAM SUPPLIES). ENDOWMENT FUNDS, TRUST INCOME, AND A SMALL NUMBER OF FOUNDATION GRANTS ENABLE THE CCBA TO OFFSET AN ANNUAL OPERATING DEFICIT AND PAY FOR CAPITAL REPAIRS AND IMPROVEMENTS. NO MONIES ARE RECEIVED FROM THE MUNICIPAL, STATE, OR FEDERAL GOVERNMENTS. SOME FEES ARE SET "AT COST" (I.E., INCLUDING DIRECT AND INDIRECT EXPENSES) AND OTHERS ARE "DISCOUNTED." QUITE A FEW SERVICES ARE OFFERED AT NO CHARGE.EXAMPLES OF "AT COST" SERVICES ARE MOST WITHERELL RECREATION CENTER ADULT MEMBERSHIPS AND PROGRAMS SUCH AS SWIM LESSONS, PRESCHOOL ACTIVITIES CLASSES, AND DAY CAMPS. WE INTEND THESE FEES TO BE AFFORDABLE FOR MOST AREA RESIDENTS.EXAMPLES OF DISCOUNTED SERVICES INCLUDE WITHERELL RECREATION CENTER YOUTH, FAMILY, MEDICALLY-NEEDY ADULT, AND SENIOR MEMBERSHIPS. FEES FOR PROGRAMS SUCH AS YOUTH BASKETBALL TEAMS ARE SUBSIDIZED AND NOMINAL FEES ARE CHARGED FOR SOME SPECIAL EVENTS SUCH AS THE "FATHER/DAUGHTER VALENTINES DANCE" AND THE "END OF SCHOOL ICE CREAM SOCIAL." IN ADDITION, A "YOUTH SCHOLARSHIP FUND" ENABLES YOUNGSTERS TO RECEIVE WITHERELL RECREATION CENTER MEMBERSHIPS AND PARTICIPATE IN PROGRAMS AND SENIOR RATES ARE EXTENDED TO DISABLED ADULTS OF ALL AGES. FURTHER, BUSINESSES AND ORGANIZATIONS MAY ENROLL THEIR EMPLOYEES IN OUR "CORPORATE ASSOCIATE" DISCOUNT PROGRAM.EXAMPLES OF FREE SERVICES INCLUDE THE CHILDREN'S DROP-IN CENTER AT THE CARTER COMMUNITY BUILDING, BASKETBALL AND TENNIS COURTS AND CHILDREN'S PLAY SPACES IN OUR IRENE DECATO MEMORIAL PARK AND FRANK P. CANILLAS RECREATION AREA, AND SPECIAL EVENTS SUCH AS "TOUCH-A-TRUCK" AND AN ANNUAL "EASTER EGG HUNT." WE ALSO DONATE USE OF INDOOR AND OUTDOOR FACILITIES TO A VARIETY OF SCHOOL AND COMMUNITY GROUPS. 1693167 1 1 0 0 0 0 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 123 1 0 0 0 0 0 0 0 0 X 12 12 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X X MR CURTIS RICHARDSON 6034486477 1 TAYLOR STREET LEBANON NH 03766 BRUCE BERGERON VICE CHAIR 1.00 X X 0 0 0 TOM HOYT TRUSTEE 1.00 X 0 0 0 PATRICIA MORSE CHAIR 1.00 X X 0 0 0 CARA ALBERT TRUSTEE 1.00 X 0 0 0 ELIZABETH LARSEN TRUSTEE 1.00 X 0 0 0 DAN EVANS TRUSTEE 1.00 X 0 0 0 PETER LAND TRUSTEE 1.00 X 0 0 0 SALLY J BOYLE TRUSTEE (RESIGNED) 1.00 X 0 0 0 ED KERRIGAN TRUSTEE 1.00 X X 0 0 0 WILLIAM A WHITTEN SECRETARY 1.00 X X 0 0 0 LAURA PILLSBURY TRUSTEE 1.00 X 0 0 0 JEFF T SASSOROSSI TREASURER 1.00 X X 0 0 0 JOANNE OSCADAL TRUSTEE 1.00 X 0 0 0 CURTIS RICHARDSON EXECUTIVE DIRECTOR 43.00 X 75318 0 4126 75318 0 4126 0 0 0 0 0 714403 41304 755707 PROGRAM REVENUE 713940 639087 639087 639087 133902 133902 47569 0 47569 47569 47569 491643 0 518 491643 -518 491125 491125 MISC. REVENUE-RELATED- 713940 1581 1581 1581 2068971 640668 0 672596 79444 79444 881162 818605 59544 3013 113712 100852 12489 371 3774 3585 189 69517 59715 9802 16700 16700 21919 21919 5868 4929 880 59 2460 2460 12424 9939 2485 270557 265146 5411 37288 36915 373 UTILITIES 200676 198669 2007 REPAIRS AND MAINTENANCE 79556 78760 796 PROGRAM SUPPLIES 34816 34816 BUILDING SUPPLIES 31890 31571 319 79265 47205 31967 93 1941028 1693167 244325 3536 174464 203696 23734 9800 1046 1046 7681179 5134061 2757670 2547118 3747431 4119261 1133532 1261011 11287 6164 7849164 8148096 54674 62959 264861 280798 36207 39737 355742 383494 X 6238139 6356978 1177033 1329374 78250 78250 7493422 7764602 7849164 8148096 127943 143237 0 X X 0 1 X 1 0 X 875437 833337 813887 836817 755707 4115185 610845 567121 583472 632635 639087 3033160 1486282 1400458 1397359 1469452 1394794 7148345 45930 44930 90860 0 45930 44930 90860 7057485 75725 88887 152292 162321 181471 660696 75725 88887 152292 162321 181471 660696 2342 1999 1586 1581 7508 1562007 1491687 1551650 1633359 1577846 7816549 0.90290 0.90320 0.08450 0.07810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 36207 36207 1 X 4884213 751878 242105 10464 5383522 4588535 499111 189524 13909 4884213 4876815 -73842 202687 11751 4588535 4576526 560463 249671 10503 4876815 4285812 553631 255000 7917 4576526 0.77000 0.01000 0.22000 1 0 230598 230598 6789051 4587271 2201780 646530 531790 114740 15000 15000 0 2547118 BENEFICIAL INTEREST IN PERPETUAL TRUST 1261011 F 1261011 2190806 143237 518 143755 2047051 21919 1 21920 2068971 1919627 518 518 1919109 21919 21919 1941028 PART IV, LINE 2B: AT THE REQUEST OF VARIOUS SPECIAL PROGRAMS AND CLUBS, CCBA IS THE CUSTODIAN OF THEIR CASH FUNDS. PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO MEET THE ANNUAL OPERATING DEFICIT AND TO PAY FOR CAPITAL REPAIRS AND IMPROVEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSET 518. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSET 518. FORM 990, PART VI, SECTION A, LINE 2 ONE TRUSTEE IS A KEY EMPLOYEE IN A BUSINESS IN WHICH ANOTHER TRUSTEE IS A PARTNER. TWO TRUSTEES ARE EMPLOYED BY THE SAME LAW FIRM. FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON EIGHTEEN (18) YEARS OF AGE OR OLDER WHO POSSESSES AN ACTIVE CCBA MEMBERSHIP IS A MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE PRESENCE OF AT LEAST FIFTEEN (15) MEMBERS CONSTITUTES A QUORUM AT AN ANNUAL OR SPECIAL MEETING OF THE CORPORATION. AT EACH ANNUAL MEETING, THE MEMBERS ELECT, BY A MAJORITY VOTE OF THOSE PRESENT, FOUR (4) TRUSTEES WHO ARE DULY NOMINATED BY THE NOMINATING COMMITTEE OF THE BOARD.(THE BOARD OF TRUSTESS CONSISTS OF TWELVE (12) PERSONS, ALL OF WHOM ARE ELECTED BY THE MEMBERSHIP.) ALL VOTES TO ELECT TRUSTEES SHALL BE TAKEN BY WRITTEN, SECRET BALLOT UNLESS ALL CORPORATE MEMBERS PRESENT AT THE MEETING AGREE TO CONDUCT THE ELECTION BY ANOTHER METHOD. NOTICE OF THE LIST OF CANDIDATES ON THE BALLOT MUST BE AVAILABLE TO CORPORATE MEMBERS FIVE (5) DAYS PRIOR TO THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FEDERAL FORM 990 WAS REVIEWED BY THE CHAIR AND THE TREASURER OF THE BOARD OF TRUSTESS PRIOR TO FILING . FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH TRUSTEES BY THE CHAIR ANNUALLY WHEN EACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT. THE STATEMENTS ARE RETAINED IN THE OFFICIAL "BOARD BINDER" CONTAINING ALL BOARD RECORDS (I.E. GOVERNANCE DOCUMENTS) FOR THE CALENDAR YEAR. THE BINDER AND THE CONFLICT OF INTEREST STATEMENTS ARE AVAILABLE AT EVERY BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND RECOMMENDS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, IN CONJUNCTION WITH PREPARATION OF AN OPERATING BUDGET. SUCH COMPENSATION IS APPROVED BY THE FULL BOARD OF TRUSTEES. EACH YEAR, THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND RECOMMENDS ANY CHANGES TO THE PAY GRADES AND SALARY SCALES THAT GOVERN PAY FOR ALL EMPLOYEES. THE COMMITTEE ALSO RECOMMENDS ANY GENERAL OR MERIT RAISES FOR WHICH ALL EMPLOYEES ARE ELIGIBLE. FURTHER, THE FINANCE COMMITTEE OF THE BOARD ANNUALLY REVIEWS AND RECOMMENDS AN OPERATING BUDGET. THEIR BUDGET MATERIALS SPECIFY THE SALARIES OF ALL SUPERVISORY STAFF AND THE AVERAGE RATES OF PAY FOR ALL CLASSES OR TYPES OF LINE EMPLOYEES. THE ANNUAL OPERATING BUDGET IS APPROVED BY THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 ALL ARE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON THE INTERNET ON THE GUIDESTAR WEBSITE. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.