2024-11-15T12:28:19-06:00 2023-12-31 921397405 TSS ADVISORS LLC 19 MORGAN DRIVE LEBANON NH 03766 990 2023-01-01 020222116 CARTER COMMUNITY BUILDING ASSOCIATION CART 6034486477 1 TAYLOR STREET LEBANON NH 03766 MARINA BURNS TREASURER OF THE BOARD OF TRUSTEES 6034486477 2024-11-15 1 0 CASEY P VILLARD CPA P00216490 6036530044 2024-11-15 2023 2024-10-15 13:58:12Z MARINA BURNS 1 TAYLOR STREET LEBANON NH 03766 3448008 0 X WWW.JOINCCBA.ORG X 1919 NH SEE SCHEDULE O. 12 12 141 0 0 0 279657 425802 1367854 1957824 183634 401097 98721 91071 1929866 2875794 0 0 0 0 1113978 1312373 0 0 70473 837537 1094446 1951515 2406819 -21649 468975 7717591 8907862 299284 389191 7418307 8518671 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 1952954 1965929 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, IN SOME YEARS, 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, DISABLED ADULT, AND SENIOR MEMBERSHIPS. FEES FOR PROGRAMS SUCH AS YOUTH BASKETBALL AND VOLLEYBALL TEAMS ARE SUBSIDIZED AND NOMINAL FEES ARE CHARGED FOR SOME SPECIAL EVENTS SUCH AS THE "FAMILY VALENTINES DANCE". 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 "FALL FEST AND AN ANNUAL "EASTER EGG HUNT." 1952954 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 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 1 19 0 1 141 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NH X X KERRY ARTMAN 6034486477 1 TAYLOR STREET LEBANON NH 03766 MATTHEW BROWN TRUSTEE 1.00 X 0 0 0 RYAN FLATLEY TRUSTEE AS OF 3/23 1.00 X 0 0 0 BOB LEACH TRUSTEE 1.00 X 0 0 0 SCOTT BARDEN TREASURER THRU 3/23, THEN TRUSTEE 1.00 X X 0 0 0 ANDY LADYGIN TRUSTEE AS OF 3/23 1.00 X 0 0 0 PETER LAPRE VICE CHAIR AS OF 3/23 1.00 X X 0 0 0 BRUCE ADAMS CHAIR 1.00 X X 0 0 0 BROOKE HERNDON SECRETARY 1.00 X X 0 0 0 BRIAN WARE TRUSTEE 1.00 X 0 0 0 MARINA BURNS TREASURER AS OF 3/23 1.00 X X 0 0 0 ASHLEY WOOD TRUSTEE AS OF 3/23 1.00 X 0 0 0 JEN ELLMS TRUSTEE 1.00 X 0 0 0 WARREN KLECAN VICE CHAIR THRU 3/23 1.00 X X 0 0 0 BETSY DONKA TRUSTEE THRU 3/23 1.00 X 0 0 0 MICHELLE LECLAIR CINQUEMANI TRUSTEE THRU 3/23 1.00 X 0 0 0 KERRY ARTMAN EXECUTIVE DIRECTOR 40.00 X 108100 0 0 108100 0 0 1 0 0 0 0 221000 204802 425802 MEMBERSHIP FEES 713940 1170686 1170686 PROGRAM REVENUE 713940 787138 787138 1957824 196501 196501 82966 0 82966 82966 82966 667355 109455 570631 1583 96724 107872 204596 204596 MISCELLANEOUS REVENUE 713940 8105 8105 8105 2875794 1965929 0 484063 108100 21620 75670 10810 1067210 879884 137658 49668 51397 39423 9329 2645 85666 65709 15549 4408 26437 26437 28499 28499 46819 46819 21884 21884 34819 25660 6894 2265 92239 92239 250897 248388 2509 167777 164421 3356 31278 30965 313 REPAIRS AND MAINTENANCE 171177 168145 3032 PROGRAM SUPPLIES 52244 52244 PUBLICITY 51123 51123 FUNDS EXPENSE 50915 50915 68338 62218 5443 677 2406819 1952954 383392 70473 380692 1032305 185000 7078 77253 2690 13847 10480 8577293 6685382 1742036 1891911 3978428 4354774 1410510 1538449 7717591 8907862 79532 97314 184468 240061 35284 35150 0 16666 299284 389191 X 5651651 6735966 1766656 1782705 7418307 8518671 7717591 8907862 468975 631389 0 X X 0 1 X 1 0 X 821047 843380 551768 279657 425802 2921654 607067 663018 976764 1367854 1957824 5572527 1428114 1506398 1528532 1647511 2383626 8494181 0 23288 23288 23288 23288 8470893 154718 220025 220181 214660 279467 1089051 154718 220025 220181 214660 279467 1089051 4663 13272 8105 26040 1582832 1726423 1753376 1875443 2671198 9609272 0.88150 0.88490 0.11330 0.11290 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE-RELATED-990 - 2021 AMOUNT: $ 4,663. 2022 AMOUNT: $ 13,272. 2023 AMOUNT: $ 8,105. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 35284 134 35150 1 X 3850087 606502 228367 4228222 4898418 -813331 235000 3850087 4568682 535736 206000 4898418 4233140 555542 220000 4568682 3760071 753320 280251 4233140 0.99920 0.00080 1 0 230598 230598 6473404 5478845 994559 1159281 551162 608119 714010 655375 58635 1891911 BENEFICIAL INTEREST IN PERPETUAL TRUST 1538449 F 1538449 REFUNDABLE ADVANCE 16666 16666 X 3460364 631389 631389 2828975 46819 46819 2875794 2360000 0 2360000 46819 46819 2406819 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 X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE UNCERTAIN TAX POSITION ("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 ASSOCIATION 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 ASSOCIATION'S STATEMENTS OF FINANCIAL POSITION, ACTIVITIES AND CHANGES IN NET ASSETS AND CASH FLOWS. THE ASSOCIATION REMAINS SUBJECT TO ROUTINE EXAMINATIONS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS FOR THE YEARS PRIOR TO 2020. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION 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; MIDDLE AND HIGH SCHOOL VOLLEYBALL TEAMS; YOUTH AND ADULT BASKETBALL LEAGUES; GENERAL AND SPORT-SPECIFIC CONDITIONING FOR TEENS; LESSONS, TEAMS, AND LEAGUES IN SUCH SPORTS AS VOLLEYBALL AND BASKETBALL; PICKLEBALL; 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. 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 11B A COPY OF THE FEDERAL FORM 990 WAS REVIEWED BY THE CHAIR OF THE BOARD OF TRUSTEES, THE CHAIR OF THE AUDIT COMMITTEE, AND THE EXECUTIVE DIRECTOR 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. THE FINANCE COMMITTEE OF THE BOARD ANNUALLY REVIEWS AND RECOMMENDS AN OPERATING BUDGET. THEIR BUDGET MATERIALS SPECIFY THE SALARIES OF ALL SUPERVISORY STAFF. 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 A FINANCE 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 THE PRIOR YEAR.