2026-01-21T17:52:41-06:00 2025-06-30 881478669 CBIZ ADVISORS LLC 53 STATE STREET 17TH FLOOR BOSTON MA 02109 990 2024-07-01 020222162 NASHUA CHILDREN'S HOME NASH 6038833851 125 AMHERST STREET NASHUA NH 03063 MATT FENTROSS EXECUTIVE DIRECTOR 6038833851 2026-01-20 1 1 KRISTEN CUMMINGS P01510495 6178075000 2026-01-20 2024 2025-03-06 01:10:19Z MATT FENTROSS 125 AMHERST STREET NASHUA NH 03063 10177967 0 X WWW.NASHUACHILDRENSHOME.ORG X 1903 NH COMMITTED TO THE CARE, WELFARE, AND EDUCATIONAL ACHIEVEMENT OF CHILDREN AND YOUTH (SEE SCHEDULE O)WITHIN ITS RESIDENTIAL AND EDUCATIONAL PROGRAMS, AND THE SUCCESSFUL TRANSITION TO ADULT LIVING OF YOUNG MEN AND WOMEN IN ITS TRANSITIONAL LIVING PROGRAM. 10 10 87 32 0 0 846725 999174 6401518 6236037 133761 467892 11162 2370 7393166 7705473 0 0 0 0 5514463 6117442 0 0 37627 1317205 1257797 6831668 7375239 561498 330234 7589740 8057400 1456348 1529807 6133392 6527593 THE NASHUA CHILDREN'S HOME PROVIDES RESIDENTIAL CARE AND EDUCATIONAL SERVICES TO NASHUA, NH AREA CHILDREN WHO CANNOT LIVE AT HOME OR ATTEND PUBLIC SCHOOLS. 0 0 4754877 5503662 RESIDENTIAL PROGRAM - A COMPREHENSIVE CARE AND SERVICE PROGRAM FOR NEW HAMPSHIRE CHILDREN AND FAMILIES. THE RESIDENTIAL PROGRAM OFFERS A WIDE RANGE OF RECREATIONAL AND SOCIAL ACTIVITIES ON AND OFF GROUNDS. CHILDREN ARE ENCOURAGED TO UTILIZE THE COMMUNITY'S RECREATIONAL AND CULTURAL RESOURCES. 678899 681615 EDUCATIONAL PROGRAM - PROVIDES SERVICES FOR STUDENTS WITH EDUCATIONAL DISABILITIES BETWEEN THE AGES OF 7 AND 15. THE EDUCATIONAL PROGRAM IS DESIGNED FOR STUDENTS WHO CANNOT BE APPROPRIATELY EDUCATED IN LESS INTENSIVE PROGRAMS WITHIN THE PUBLIC SCHOOLS. THE EDUCATIONAL PROGRAM IS CERTIFIED BY THE NEW HAMPSHIRE STATE DEPARTMENT OF EDUCATION. 256659 50760 INDEPENDENT/ TRANSITIONAL LIVING PROGRAM - ASSISTS YOUNG ADULTS IN TRANSITIONING INTO SELF-SUFFICIENCY AND PREVENTS LONG-TERM DEPENDENCY ON THE SOCIAL SERVICE SYSTEM. HOUSING IS PROVIDED AT A NOMINAL RENT, ALONG WITH CONTINUING STAFF SUPPORT AND GUIDANCE FOR YOUNG ADULTS THAT HAVE EXITED THE CHILD-PROTECTIVE OR JUVENILE JUSTICE SYSTEM. 5690435 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 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 87 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NH X X THE ORGANIZATION 6038833851 125 AMHERST STREET NASHUA NH 03060 BOB BLACK PRESIDENT 1.00 X X 0 0 0 OSCAR VILLACIS VICE PRESIDENT 1.00 X X 0 0 0 DAVID FORMAN TREASURER FROM 10/24 1.00 X X 0 0 0 KATY SHAY SECRETARY 1.00 X X 0 0 0 KATHLEEN MARTIN DIRECTOR 1.00 X 0 0 0 DREW HEFFLEFINGER DIRECTOR FROM 09/24 1.00 X 0 0 0 DAVID CHENEY DIRECTOR 1.00 X 0 0 0 LORRI RICH DIRECTOR 1.00 X 0 0 0 ELENI ELIADES DIRECTOR 1.00 X 0 0 0 DIANE BOURQUE DIRECTOR 1.00 X 0 0 0 JONELLE REXENES SECRETARY UNTIL 08/24 1.00 X X 0 0 0 MATTHEW FENTROSS EXECUTIVE DIRECTOR 40.00 X 149523 0 17646 DAVID VILLIOTTI FORMER EXECUTIVE DIRECTOR 0.00 X 158414 0 0 307937 0 17646 2 1 1 0 0 79931 919243 45779 999174 BOARD AND CARE 721310 5503662 5503662 SCHOOL TUITION 611600 681615 681615 INDEPENDENT LIVING 624100 39904 39904 FAMILY PROGRAM 624100 10856 10856 6236037 173197 173197 2767189 2463554 8940 303635 -8940 294695 294695 MISCELLANEOUS 900099 2370 2370 2370 7705473 6236037 0 470262 97894 88105 9789 4255457 3391703 842137 21617 1452400 1185108 264113 3179 311691 242269 67208 2214 3619 3619 25750 25750 41726 41726 17338 17338 7706 7706 100084 48037 52047 35026 35026 271516 216334 55182 18409 17045 1364 118572 92610 25134 828 138888 112499 26389 RESIDENCE EXPENSES 184193 172065 12128 FOOD 168605 167159 1446 DEVELOPMENT & TRAINING 48312 4844 43468 EQUIPMENT MAINTENANCE 41314 33311 8003 36739 7451 29288 7375239 5690435 1647177 37627 239657 224919 624466 568260 8499 7663 529542 317835 44266 32855 5150631 3827705 1162426 1322926 4980884 5479093 0 103849 7589740 8057400 701348 774807 755000 755000 1456348 1529807 X 5726041 6319923 407351 207670 6133392 6527593 7589740 8057400 330234 63967 0 X X 0 1 X 1 1 1 X 1684418 714117 1105810 846725 999174 5350244 1684418 714117 1105810 846725 999174 5350244 197349 5152895 70519 123475 105894 113105 173197 586190 539 39496 1255 11162 2370 54822 5991256 27310537 0.86010 0.89090 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 539. 2021 AMOUNT: $ 39,496. 2022 AMOUNT: $ 1,255. 2023 AMOUNT: $ 11,162. 2024 AMOUNT: $ 2,370. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4980884 498209 5479093 4364244 616640 4980884 4088939 375305 100000 4364244 4792928 -703989 4088939 3150411 677000 965517 4792928 0.98926 0.00638 0.00435 0 0 289425 289425 4300723 3346463 954260 347342 289328 58014 213141 191914 21227 1322926 X 7727714 63967 63967 7663747 41726 41726 7705473 7333513 0 7333513 41726 41726 7375239 PART V, LINE 4: THE ORGANIZATION USES THE ENDOWMENT FUNDS TO SUPPORT THE MISSION OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS, AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX PROVISIONS UNDER FASB ASC 740, INCOME TAXES, WHICH PROVIDES A FRAMEWORK FOR HOW ENTITIES SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR FINANCIAL STATEMENTS. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS REVIEWED THE ORGANIZATION'S REPORTING AND BELIEVES THEY HAVE NOT TAKEN TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO BE DETERMINED TO BE INCORRECT BY THE IRS AND, THEREFORE, NO ADJUSTMENTS OR DISCLOSURES ARE REQUIRED. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. X X X X 1 0 0 0 0 0 0 0 0 MATTHEW FENTROSS EXECUTIVE DIRECTOR 149523 0 0 0 0 0 2733 0 14913 0 167169 0 0 0 DAVID VILLIOTTI FORMER EXECUTIVE DIRECTOR 158414 0 0 0 0 0 0 0 0 0 158414 0 0 0 PART I, LINE 4A DAVID VILLIOTTI, FORMER EXECUTIVE DIRECTOR, RECEIVED $158,414 DURING CALENDAR YEAR 2024 AS A RESULT OF A SEPARATION AGREEMENT. X 2463 FMV X 49 16864 FMV X SUPPLIES 130 26451 FMV 0 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND MEMBERS OF THE BOARD OF DIRECTORS ARE EXPECTED TO USE GOOD JUDGMENT, TO ADHERE TO HIGH ETHICAL STANDARDS, AND TO ACT IN SUCH A MANNER AS TO AVOID ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST. A CONFLICT OF INTEREST OCCURS WHEN THE PERSONAL, PROFESSIONAL, OR BUSINESS INTERESTS OF AN EMPLOYEE OR BOARD MEMBER CONFLICT WITH THE INTERESTS OF THE ORGANIZATION. BOTH THE FACT AND THE APPEARANCE OF A CONFLICT OF INTEREST SHOULD BE AVOIDED. EMPLOYEES AND BOARD MEMBERS MUST DISCLOSE ANY INTERESTS IN A PROPOSED TRANSACTION OR DECISION THAT MAY CREATE A CONFLICT OF INTEREST. AFTER DISCLOSURE, THE EMPLOYEE OR BOARD MEMBER WILL NOT BE PERMITTED TO PARTICIPATE IN THE TRANSACTION OR DECISION. SHOULD THERE BE ANY DISPUTE AS TO WHETHER A CONFLICT OF INTEREST EXISTS THE EXECUTIVE DIRECTOR SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS FOR AN EMPLOYEE, AND SHALL DETERMINE THE APPROPRIATE RESPONSE. THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS FOR THE EXECUTIVE DIRECTOR OR A MEMBER OF THE BOARD, AND SHALL DETERMINE THE APPROPRIATE RESPONSE. THE BOARD OF DIRECTORS RELIES ON THE EXECUTIVE DIRECTOR TO INFORM THE BOARD OF ANY INSTANCES WHERE THERE IS A POTENTIAL ABRIDGEMENT OF THE CONFLICT OF INTEREST POLICY. NONE CURRENTLY EXIST. FORM 990, PART VI, SECTION B, LINE 15A THERE WAS A REVIEW OF THE COMPENSATION FOR THE EXECUTIVE DIRECTOR DURING THE YEAR. WHEN OCURRING, THE PROCESS IS MANAGED ENTIRELY BY THE BOARD OF DIRECTORS. COMPARABILITY DATA IS REVIEWED, SPECIFICALLY THE SALARY SCALES PUBLISHED BIANNUALLY BY THE CHILD WELFARE LEAGUE OF AMERICA. THE DISCUSSION IS REFLECTED IN THE MINUTES OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION DOES NOT HAVE AN AUDIT COMMITTEE. THE ENTIRE BOARD OVERSEES THE AUDIT AND AUDITOR SELECTION. NO CHANGE FROM PRIOR YEAR.