2026-04-20T09:10:02-05:00 2025-06-30 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2024-07-01 237058376 Boys & Girls Club of Greater Nashua Inc BOYS 6038830523 One Positve Place Nashua NH 03060 John Hennessy Treasurer 6038830523 2026-04-07 1 0 Connor Smart P02285543 2078792100 2026-04-07 2024 2025-03-06 01:10:19Z Craig Fitzgerald One Positve Place Nashua NH 03060 8096782 0 X www.bgcn.com X 1970 NH Youth programs that promote leadership, education, development, health, fitness, and the arts. 19 19 91 251 -5591 0 5567052 6451847 1007029 1273650 31647 30325 74082 119258 6679810 7875080 43618 71953 0 0 2823242 2912105 0 33550 539005 1509771 1436642 4376631 4454250 2303179 3420830 13701228 18484937 292731 1205118 13408497 17279819 X Our mission is to enable all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens. Our vision is to provide a world-class club experience that assures success is within reach of every young person who enters our doors, with all members on track to graduate from high school with a plan for the future, demonstrating good character and citizenship, and living a healthy lifestyle. 0 0 2114799 0 70789 Youth Programming: We provide youth development programming that builds foundations in academic success, healthy habits, and good character and citizenship for young people in our community. Our club is a safe space for children and teens to participate in out-of-school programming. We provide transportation to and from our club, free-of-charge mental health care from licensed clinicians with no waitlist, over 75,000 healthy hot meals per year, and other basic needs. Club members also participate in experiential learning opportunities, STEM activities, academic success programs, and most importantly, youth are surrounded by caring professional mentors every day. 908463 71953 1157145 Childcare Programs: We offer a licensed childcare program for children from 6 weeks through 6th grade. Children have access to academic support, physical education, cultural arts, swimming, and other social recreation activities. We offer before school, after school and full day core services to the community. 227261 0 0 Education: We offer education programs every day which aim to improve the academic success of all members. In our education centers, club members participate in programs like homework help, academic tutoring, career mentoring, college preparation, and STEM exploration. We also offer youth programming that helps develop important life skills such as financial literacy, cooking, selfcare, and basic home/auto maintenance. Our goal is not to direct club members on any singular path, but to provide exposure and access to the many postsecondary opportunities available, to help them build a foundation from which to grow, and to help them make educated and well-thought decisions as they chart their path forward. 230136 0 45716 Transportation and Facilities: Each year, we travel over 90,000 miles to ensure our members can safely get to and from the Club, attend exciting field trips, and experience new opportunities they might not have access to otherwise. We transport members from the Club to all Nashua public schools and two charter schools--Gate City Charter and Micro Society--for members in before-school programming. We transport members from 21 Nashua and surrounding-area schools to the Club for members in after-school programming. We provide transportation for members in grades 3-12 to designated bus stops at the end of the night, ensuring every member gets home safely and on time, and Club members are provided with transportation to a variety of events, including field trips, sporting events, college tours, and other exciting activities. The Club also offers its facilities, including its Teen Center and fitness and recreation areas, for use by other community partners and supporters. Many of these arrangements are with parties who share parallel charitable missions and values as the Club, and so these collaborative partnerships directly advance the Club's efforts to promote youth development and wellbeing in the broader community. 230136 0 45716 3480659 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 1 21 0 1 91 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NH X Katie Kapsimalis 6038830523 One Positve Place Nashua NH 03060 Bobbie Bagley Board Member (end 10/2024) 1.00 0.00 X 0 0 0 Jacquelyn Cloutier Board Member 1.00 0.00 X 0 0 0 Patrick Connerty Board Member (start 10/2024) 1.00 0.00 X 0 0 0 Luis Corga Board Member 1.00 0.00 X 0 0 0 Lana Dal Molin Board Member (end 9/2024) 1.00 0.00 X 0 0 0 Kathryn Dame Board Member 1.00 0.00 X 0 0 0 Jose Freitas Board Member 1.00 0.00 X 0 0 0 Teresa Gartner Board Member (end 10/2024) 1.00 0.00 X 0 0 0 Michael Jeans Board Member 1.00 2.00 X 0 0 0 Alison Kalman Board Member 1.00 0.00 X 0 0 0 Mary Jane King Board Member 5.00 0.00 X 0 0 0 Elizabeth Kreick Board Member 1.00 0.00 X 0 0 0 Thanasi Liakos Board Member 1.00 0.50 X 0 0 0 Fouad Mahfuz Board Member 1.00 0.00 X 0 0 0 Sharon Mertz Board Member 1.00 0.00 X 0 0 0 Phil Nichols Board Member 1.00 0.00 X 0 0 0 Kathleen Peahl Board Member 1.00 0.00 X 0 0 0 Sam Tamposi Board Member 1.00 0.00 X 0 0 0 Steve Travaglini Board Member (end 10/2024) 1.00 0.00 X 0 0 0 Mike Gallagher President/Chief Volunteer Officer 2.00 0.00 X X 0 0 0 Guy Montminy Vice President 4.00 0.00 X X 0 0 0 John Hennessy Treasurer 2.00 0.00 X X 0 0 0 Sal Magnano Sec. (end 10/24), Member (end 6/25) 1.00 0.50 X X 0 0 0 Jonathan Shirley Secretary 1.00 0.00 X X 0 0 0 Craig Fitzgerald Executive Director 40.00 0.50 X 165645 0 44381 Katie Kapsimalis Sr. Director of Finance and Business Operations 40.00 0.50 X 102975 0 41082 268620 0 85463 2 0 1 0 Northpoint Construction Management 22 Hampshire Drive Hudson NH 03051 Construction Services 381014 1 22813 875025 344295 758332 4451382 494833 6451847 Program tuition 624410 1157145 1157145 Club programs 624410 49002 49002 Facility leases 532000 45716 45716 Memberships 624410 21787 21787 1273650 89389 89389 18778 24369 -5591 -5591 -5591 59064 -59064 -59064 -59064 75476 875025 136699 -61223 -61223 178200 1570 176630 176630 Insurance claims 900099 9430 9430 Ancillary revenues 900099 12 12 9442 7875080 1273650 -5591 155174 71953 71953 354183 269534 37241 47408 2011707 1524764 190135 296808 71436 44315 14571 12550 305636 248135 34881 22620 169143 127786 16513 24844 23158 23158 7000 7000 33550 33550 76915 34236 1505 41174 29114 18203 10911 148886 63833 46167 38886 79923 55991 17403 6529 341771 324981 16790 101873 101843 30 35772 24777 9751 1244 261776 244769 15957 1050 51840 46925 3484 1431 Field trips/activities 122023 122023 Food and nutrition 101303 101303 Provision for bad debts 55288 55288 4454250 3480659 434586 539005 644210 318497 2207433 3187975 1142201 1864226 61718 65667 37464 43356 11106066 4915717 3243827 6190349 6364375 6814867 13701228 18484937 228271 1186116 64460 19002 292731 1205118 X 4281702 5147206 9126795 12132613 13408497 17279819 13701228 18484937 X 3420830 450492 X X 0 1 X 1 0 X 3149011 2403465 3162993 5567052 6451847 20734368 3149011 2403465 3162993 5567052 6451847 20734368 1362242 19372126 89231 26991 8856 31647 89389 246114 94660 176630 271290 129029 71268 9442 209739 21461511 3988162 0.90260 0.95310 X Schedule A, Part II, Line 10, Explanation of Other Income: Insurance claims - 2021 Amount: $ 65,794. 2022 Amount: $ 52,276. 2024 Amount: $ 9,430. Pension forfeitures - 2021 Amount: $ 63,235. 2022 Amount: $ 18,992. Ancillary revenues - 2024 Amount: $ 12. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 7000 0 0 0 7000 0 Part II-B, Line 1: In its tax year ending June 30, 2025, the Organization paid RYP Granite Strategies, a law firm, $7,000 for government relations support and advocacy on behalf of the Boys & Girls Club of Greater Nashua and issues that are related to the Organization's exempt mission. 6364375 80070 752137 344295 37420 6814867 5881369 51486 733984 262464 40000 6364375 5534738 17383 616360 266472 20640 5881369 6530364 100343 -788841 278031 29097 5534738 5046726 284264 1493160 266428 27356 6530364 0.00000 0.00000 1.00000 0 1 1 40000 40000 7745026 3949680 3795346 1224971 966037 258934 2096069 2096069 6190349 Beneficial interest 6814867 6814867 X 8497294 135811 487805 623616 7873678 1402 1402 7875080 4625972 135811 37313 173124 4452848 1402 1402 4454250 Part V, Line 4: The Club is the sole beneficiary of the Boys & Girls Club of Greater Nashua Charitable Foundation Trust (the Foundation). The Foundation is a 501(c)(3) trust established in 1992 for the sole purpose of holding, investing, and managing endowment funds contributed to the Foundation for the benefit of the Club's general operations and scholarships. The Foundation is governed by an independent board consisting of up to fifteen trustees, three of whom are also directors of the Club. The beneficial interest is reported at its fair value, which is estimated as the fair value of the underlying trust assets. Distributions of income from the trust assets are to be used for the Club's general operations and for scholarships. The value of the beneficial interest is adjusted annually for the change in its estimated fair value. Those changes in value are reported as changes in net assets with donor restrictions. Part X, Line 2: The Club is exempt from income taxation under the provisions of Section 501(c)(3) of the Internal Revenue Code (the Code) and, therefore, no income tax provisions have been included in the financial statements of the Club. The Club has analyzed its tax positions and has determined that there are no material unrecognized tax obligations to record. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items, including unrelated business income or tax status. Under guidance issued by the FASB, assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. Management has evaluated the Club's tax positions taken on its filed tax returns and concluded that the Club has maintained its tax-exempt status, does not have any significant unrelated business income and has taken no uncertain tax positions that require adjustment to the financial statements. Part XI, Line 2d - Other Adjustments: Change in beneficial interest 450,492. Expense reimbursements included in revenue 12,944. Non-programmatic rental expenses 24,369. Part XI, Line 4b - Other Adjustments: Net adjustment for fundraising events and gaming activities 1,402. Part XII, Line 2d - Other Adjustments: Expense reimbursements included in revenue 12,944. Non-programmatic rental expenses 24,369. Part XII, Line 4b - Other Adjustments: Net adjustment for fundraising events 1,402. X X X X X 1 Brightspot Consultants LLC PO Box 4213 Portsmouth NH 03802 Fundraising consultant 0 0 6550 0 JNB & Associates 21 Water Street 8 Amesbury MA 01913 Capital campaign consultant 0 0 20000 0 Kurt Norris 32 Hillside Terrace Merrimack NH 03054 Fundraising consultant 0 0 7000 0 33550 NH Auction 803016 776424 26592 48290 6406 29965 26126 Golf Tournament 103202 54318 48884 6933 10923 1 44283 44283 3942 1204 2910 950501 875025 75476 48290 10348 38102 39959 136699 -61223 178200 1570 0 0.00000 178200 1570 1570 176630 NH 0 See supplemental narratives on Schedule G, Part IV. 0 1 0 0.00000 1.00000 See supplemental narratives on Schedule G Part IV One Positive Place Nashua NH 03060 1 See supplemental narratives on Schedule G Part IV One Positive Place Nashua NH 03062 See supplemental narratives on Schedule G Part IV Refer to supplemental information on this Schedule G, Part IV. X 0 Form 990, Schedule G, Part III, Gaming Dislcosures: During the period covered by this Form 990, the Organization received charitable gaming revenue from two general sources: revenue-sharing arrangements with NH-based casino and gambling businesses pursuant to RSA 287; and raffle drawings held as part of its other fundraising events, such as at a golf tournament or annual gala. The Organization engaged DNC Gaming of NH (d/b/a Gate City Casino) to provide gaming and casino services as third party, independent contractors. As part of this relationships, the Organization registered for and secured the licenses to conduct gaming activities with the New Hampshire Lottery Commission. DNC Gaming of NH hosted, operated, and ran gaming and casino events on behalf of the Organization. The Organization was not otherwise involved with the running of the games; DNC Gaming of NH collected all gaming revenues, kept the books and records for the charitable gaming days, and remitted the portion due to the Organization in accordance with NH Lottery regulations. Of the "gaming expenses" reported on this Form 990, Schedule G, only $50 are expenses related to the Organization's nominal filing and administrative costs related to these arrangements. The Organization received $149,265 in gaming revenue from DNC Gaming of NH to be used in furtherance of the Organization's exempt activities. Additionally, the Organization held charitable raffles as part of its fundraising events held during the year. The raffles were conducted either by volunteers or staff of the Organization, subject to the oversight of the Organization's management, as part of the events disclosed on this Form 990, Schedule G, Part II. For this tax period, it was the Organization's understanding that these activities did not constitute "gaming" for purposes of any requirement to secure gaming licenses or registrations with any state or local authority. The Organization's representatives will contact the applicable municipal offices where such activities may occur to ensure that this position is appropriate. Accordingly, for this Form 990, Schedule G, Part III, Line 9a has been answered, "No". The Organization does not designate any specific staff to oversee such gaming activities; furthermore, as the raffles represent such a small portion of the Organization's operations, the allocation of employee time to these activities is so minimal that it is administratively impractical to do so. Accordingly, the other expenses reported on this Form 990, Schedule G, Part III for gaming activities relate to nominal admin and filing fees for these raffles (as well as the casino revenue-sharing activity noted above). Form 990, Schedule G, Part I, Professional Fundraisers: During the period covered by this Form 990, the Organization engaged Brightspot Consulting, JNB & Associates, and Kurt Norris to provide fundraising consulting services. They did not solicit contributions on behalf of the Organization nor did they maintain or oversee any fundraising events. Rather, the Organization independently utilized the data and insight provided by them to improve the Organization's own fundraising capabilities and expertise. The services provided by these contractors were valuable and improved the Organization's ability to fundraise on its own, but no gross receipts or donations received by the Organization can be connected to the services provided by these contractors, nor did these contractors solicit any funds on the Organization's behalf. Accordingly, $0 is reported on this Form 990, Schedule G, Part I, Column iv. Additionally, while Brightspot Consulting, JNB & Associates and Kurt Norris did not solicit contributions on the Organization's behalf, the Organization did itself engage directly in the fundraising activities indicated on this Schedule G, Line 1, independent of services rendered by these contractors. 1 Scholarships 16 71953 Part I, Line 2: The Boys and Girls Club solicits private donations for scholarships to assist members who are graduating from high school and Club alumni who are pursuing advanced learning through secondary education, trade school and/or certificate programs. Scholarship applications are online and open to any current or former Club member who has been a member for at least 12 months. Applications open February 15th and close April 15th. A committee and staff rank candidates and assign levels of scholarship support for the coming academic year. Typically, an awards dinner is held in the spring as an opportunity for the donors and recipients to meet. Scholarship recipients are given guidelines for appropriate usage of the scholarship funds and must submit an invoice to the Club from their school or program two weeks before payment is due. The Club pays the institution directly. If a recipient needs to purchase books, supplies, a laptop or other approved items they submit a request to the Club, and we order the items to give to the recipients. In a few cases, a recipient may make an approved purchase and then will submit the invoice and be reimbursed by the Club. The resource development team manages this program and accounts for all awards, expenses and credits per recipient. X 0 0 0 0 0 0 0 1 0 Craig Fitzgerald Executive Director 154145 0 11500 0 0 0 9249 0 35132 0 210026 0 0 0 Part I, Line 3 The Executive Committee and Personnel Committee review each position's compensation with information provided by third parties. Part I, Line 7 A portion of compensation is at-risk and variable, and payment depends on the quality of job performance. Meghan Fitzgerald Family Member of Executive Director 93129 Meghan Fitzgerald is an employee of the Organization. Meghan Fitzgerald also shares a family relationship with Craig Fitzgerald, the Organization's Executive Director during this tax year. Meghan is the Senior Director of Advancement & Community Outreach for the Organization. Compensation and benefits have been paid at the fair market value and are commensurate with services performed. This arrangement is subject to review by the Organization's independent Board of Directors. 0 X 1 150 Value per books X 23909 Value per books X 6 444833 Value per books X 7 10116 Value per books X Jewelry 3 14400 Value per books X Collectibles 3 1425 Value per books 0 1 1 Part I, Line 32b: The Boys and Girls Club of Greater Nashua (the "Club") coordinates with qualified professionals to dispose of donated marketable financial securities upon receipt. Receipt of tangible non-cash gifts are either utilized in the Organization's programs, donated to needy persons, or disposed of in a reasonable and responsible manner. The Club itself does not process, maintain, manage, or hold its own investments. All investment assets of the Club are administered as part of its endowment within the Boys and Girls Club of Greater Nashua Charitable Foundation (the "Foundation"). The Foundation itself does not receive charitable donations as a matter of operations, but may receive funding and transfers from the Club to administer the Club's endowment. Gifts of stocks or other investments made to or for the benefit of the Club are transferred to the Foundation for their processing, management, and sale. Accordingly, all donations of stocks or investments, while they may be administered by the Foundation, are deemed donations to the Club, and are reflected as such on the Club's Form 990, Part VIII and Schedule M. Form 990, Part VI, Section B, line 11b The Organization engaged an independent public accounting firm, Baker Newman Noyes, to perform an audit of the Organization's financial statements and to assist in the subsequent preparation and filing of the Organization's annual Form 990. The Organization's President, Finance Committee, and Executive Director reviewed the Form 990 return prior to its filing. Form 990, Part VI, Section B, line 12c The Executive Director and Finance Committee review all transactions for conflict of interest and consult the Executive Committee if any items come to their attention. Form 990, Part VI, Section B, line 15 The Executive Committee and Personnel Committee review each position's compensation with information provided by third parties. All board positions are uncompensated. 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 public upon request and in accordance with applicable law. Form 990, Part XI, line 9: Change in beneficial interest 450,492. Form 990, Part XII, Line 2c: During its 2024 tax year (year ending June 30, 2025), the Organization engaged a new independent public accounting firm, Baker Newman Noyes, to perform an audit of the Organization's financial statements and to assist in the subsequent preparation and filing of the Organization's annual Form 990. The audit was subject to the review and oversight of the Organization's Executive Director, the finance and audit committee, and key financial and business personnel within the Organization. Boys and Girls Club of Greater Nashua Charitable Foundation One Positive Place Nashua NH 03060 020460079 Charitable Foundation NH 501(c)(3) Line 12c, III-FI N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0