2025-05-30T13:40:11-05:00 2024-12-31 881478669 CBIZ ADVISORS LLC 53 STATE STREET BOSTON MA 02109 990 2024-01-01 020438589 CHILD AND FAMILY REALTY CORP CHIL 6036681920 464 CHESTNUT ST MANCHESTER NH 03105 BORJA ALVAREZ DE TOLEDO CEO 6036681920 2025-05-30 1 1 KRISTEN CUMMINGS P01510495 6178075000 2025-05-27 2024 2025-03-06 01:10:19Z BORJA ALVAREZ DE TOLEDO 464 CHESTNUT ST MANCHESTER NH 03105 415876 0 X WWW.WAYPOINTNH.ORG X 1989 NH TO HOLD REAL ESTATE FOR WAYPOINT, WHICH IS AN EXEMPT 501 (C) (3) ORGANIZATION. 14 14 0 14 0 0 0 0 0 0 2066 3227 -380005 -299153 -377939 -295926 0 0 0 0 0 0 0 0 0 0 0 0 0 -377939 -295926 9823218 9833408 6976021 7282137 2847197 2551271 TO HOLD REAL ESTATE FOR WAYPOINT, WHICH IS AN EXEMPT 501 (C) (3) ORGANIZATION. 0 0 N/A 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NH X THE ORGANIZATION 6036681920 464 CHESTNUT ST MANCHESTER NH 03105 MARK ROUVALIS CHAIR 2.00 2.00 X X 0 0 0 JENNIFER STEBBINS VICE CHAIR 2.00 2.00 X X 0 0 0 MELISSA BIRON TREASURER 2.00 2.00 X X 0 0 0 JANE GILE SECRETARY 2.00 2.00 X X 0 0 0 WILLIAM CONRAD TRUSTEE 2.00 2.00 X 0 0 0 MARILYN MAHONEY TRUSTEE 2.00 2.00 X 0 0 0 HOLLY MINTZ TRUSTEE 2.00 2.00 X 0 0 0 ZACH PALMER TRUSTEE 2.00 2.00 X 0 0 0 MARK LUBELCYZK TRUSTEE 2.00 2.00 X 0 0 0 ROB DAPICE TRUSTEE 2.00 2.00 X 0 0 0 HELEN CROWE TRUSTEE 2.00 2.00 X 0 0 0 EMILY HAMMOND TRUSTEE 2.00 2.00 X 0 0 0 JENNIFER CASSIN TRUSTEE 2.00 2.00 X 0 0 0 JANET ACKERMAN TRUSTEE 2.00 2.00 X 0 0 0 BORJA ALVAREZ DE TOLEDO CHIEF EXECUTIVE OFFICER 1.00 40.00 X 0 220693 43245 COLLEEN IVES CHIEF OPERATING OFFICER 1.00 40.00 X 0 147085 43160 JEANINE WALL CHIEF PEOPLE OFFICER 1.00 40.00 X 0 121473 5155 DENISE BENNETT FINANCE DIRECTOR 1.00 40.00 X 0 113301 5000 CARYN LEMAY PROGRAM DIRECTOR 1.00 40.00 X 0 109323 4711 0 711875 101271 0 0 1 0 0 3227 3227 412649 711802 -299153 -299153 -299153 -295926 -299153 0 3227 0 0 0 0 515979 456473 70644 71739 2808 6341 14309314 5010459 9233787 9298855 9823218 9833408 29561 67717 1250000 1250000 5696460 5964420 6976021 7282137 X 2847197 2551271 2847197 2551271 9823218 9833408 -295926 0 X X 0 1 X 1 0 1130033 1130033 13074297 5010459 8063838 104984 104984 9298855 DUE TO WAYPOINT 5964420 5964420 X PART X, LINE 2: EXCERPT FROM WAYPOINT CONSOLIDATED FINANCIAL STATEMENTS: WAYPOINT 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. CHILD AND FAMILY REALTY CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(25). EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, EACH IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR 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. PART XI EXCERPT FROM WAYPOINT CONSOLIDATED FINANCIAL STATEMENTS: WAYPOINT 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. CHILD AND FAMILY REALTY CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(25). EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, EACH IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE. 0 0 0 BORJA ALVAREZ DE TOLEDO CHIEF EXECUTIVE OFFICER 0 220693 0 0 0 0 0 28443 0 14802 0 263938 0 0 COLLEEN IVES CHIEF OPERATING OFFICER 0 147085 0 0 0 0 0 14457 0 28703 0 190245 0 0 PART III THE COMPENSATION IS PAID BY A RELATED ORGANIZATION, WAYPOINT, THAT USES THE FOLLOWING PROCEDURE: THE TREASURER PREPARES A REPORT FOR THE COMPENSATION COMMITTEE THAT INCLUDES THE USE OF COMPENSATION SURVEYS. THE COMPENSATION COMMITTEE REVIEWS THE INFORMATION PROVIDED ALONG WITH THE INFORMATION OBTAINED BY COMMITTEE MEMBERS FROM OTHER NON-PROFIT ORGANIZATIONS. BASED ON THIS INFORMATION, THE COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD FOR THEIR CONSIDERATION. THE BOARD THEN DETERMINES AND APPROVES THE FINAL COMPENSATION AMOUNT. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE 990 BEFORE FILING. ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN A STATEMENT ANNUALLY THAT THEY HAVE DISCLOSED ANY POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE TREASURER PREPARES A REPORT FOR THE COMPENSATION COMMITTEE THAT INCLUDES THE USE OF COMPENSATION SURVEYS. THE COMPENSATION COMMITTEE REVIEWS THE INFORMATION PROVIDED ALONG WITH THE INFORMATION OBTAINED BY COMMITTEE MEMBERS FROM OTHER NON-PROFIT ORGANIZATIONS. BASED ON THIS INFORMATION, THE COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD FOR THEIR CONSIDERATION. THE BOARD THEN DETERMINES AND APPROVES THE FINAL COMPENSATION AMOUNT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION RELEASES AN ANNUAL REPORT EACH YEAR. THE REPORT INCLUDES INSTRUCTIONS ON HOW TO OBTAIN A COPY OF THE AUDIT. OTHER DOCUMENTS AND POLICIES ARE PROVIDED UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR. WAYPOINT 464 CHESTNUT ST MANCHESTER NH 03105 020222164 SERVICES TO INDIVIDUALS NH 501(C)(3) LINE 10 N/A 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 WAYPOINT J 392000 FAIR MARKET VALUE WAYPOINT E 5964420 FAIR MARKET VALUE WAYPOINT M 150000 FAIR MARKET VALUE