2025-02-10T08:50:56-06:00 2024-06-30 020449197 OSTER & WHEELER PC 265 WASHINGTON ST KEENE NH 03431 990 2023-07-01 020498055 SOPHIA'S HEARTH FAMILY CENTER SOPH 6033573755 700 COURT STREET KEENE NH 03431 ANASTASIA PIEHLER PRESIDENT 6033573755 2025-02-10 1 0 CHRISTOPHER R WHEELER CPA P01436628 6033524500 2025-02-10 2023 2025-03-06 01:10:19Z ANASTASIA PIEHLER 700 COURT STREET KEENE NH 03431 1420127 0 1 X WWW.SOPHIASHEARTH.ORG X 1999 NH WE ARE AN EARLY CHILDHOOD CENTER PROVIDING CHILDCARE FOR WORKING PARENTS, DIRECT PARENT SUPPORT FOR PARENTS WITH INFANTS AND YOUNG CHILDREN, AND PROFESSIONAL TEACHER DEVELOPMENT, BASED UPON WALDORF EARLY CHILDHOOD EDUCATION AND OTHER BEST PRACTICES. 6 6 20 0 0 0 253813 38154 536639 563756 13332 120788 356 2428 804140 725126 0 0 0 0 382748 392555 0 0 34859 298058 325521 680806 718076 123334 7050 2926910 2773578 903268 784971 2023642 1988607 WE ARE AN EARLY CHILDHOOD CENTER PROVIDING CHILDCARE FOR WORKING PARENTS, DIRECT PARENT SUPPORT FOR PARENTS WITH INFANTS AND YOUNG CHILDREN, AND PROFESSIONAL TEACHER DEVELOPMENT, BASED UPON WALDORF EARLY CHILDHOOD EDUCATION AND OTHER BEST PRACTICES. 0 0 567801 563139 SOPHIA'S HEARTH FAMILY CENTER HAS PROVIDED FULL TIME CHILDCARE FOR INFANTS, TODDLERS, AND PRESCHOOL AGE CHILDREN.SOPHIA'S HEARTH FAMILY CENTER HAS ALSO OFFERED WORKSHOPS AND COURSES FOR EARLY CHILDHOOD PROFESSIONALS AND PARENTS. SOPHIA'S HEARTH FAMILY CENTER HAS OFFERED PARENT AND CHILD PLAYGROUP PROGRAMS. IN ADDITION, THE FAMILY SUPPORT PROGRAM HAS PROVIDED HOME VISITS TO FAMILIES IN NEED OF SUPPORT. 567801 1 1 0 0 0 0 0 0 0 0 1 0 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 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X CYNTHIA COTE 6033573755 700 COURT STREET KEENE NH 03431 ANASTASIA PIEHLER PRESIDENT 1.00 X X 0 0 0 FLOYD CREECH BOARD MEMBER 1.00 X 0 0 0 KATE YEOMANS BOARD MEMBER 1.00 X 0 0 0 KIMBERLY LEWIS SECRETARY 1.00 X X 0 0 0 KYLE DUNLAP TREASURER 1.00 X X 0 0 0 TASHA SPRUCHMAN VICE PRESIDENT 1.00 X X 0 0 0 KAREN LAMOUREUX EXECUTIVE DIRECTOR 32.00 X 47020 0 0 47020 0 0 0 0 0 0 0 38154 38154 TUITION/FEES 611110 326853 326853 CHILD CARE 611110 236903 236903 563756 22653 22653 782727 684592 98135 98135 98135 4237 1192 3045 3045 7529 9217 -1688 -1688 MISCELLANEOUS INCOME 900099 1071 1071 1071 725126 563139 0 123833 47540 36130 7606 3804 310014 235611 49603 24800 6195 4708 991 496 28806 21893 4609 2304 6671 4044 2627 9850 2230 5358 2262 16277 5760 9324 1193 32981 18308 14673 20822 20822 86534 86534 10144 5074 5070 PROGRAM EXPENSES 115568 115568 UTILITIES 12959 6482 6477 TRAINING AND DEVELOPMEN 4639 4639 REPAIRS AND MAINTENANCE 3374 3374 5702 4637 1065 718076 567801 115416 34859 225638 130518 27 29 63647 3729 4794 4768 14590 30863 2723145 860786 1922239 1862359 694153 740628 1822 684 2926910 2773578 36190 39470 211639 125504 655029 619587 410 410 903268 784971 X 1612112 1662480 411530 326127 2023642 1988607 2926910 2773578 7050 -42085 0 X 1 X 0 0 0 X 69364 319530 196201 253813 38154 877062 69364 319530 196201 253813 38154 877062 877062 17203 12654 18877 13332 22653 84719 961 337 5924 296 1071 8589 970370 2660751 0.90380 0.91950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 201991 201991 2342937 702662 1640275 105465 104047 1418 72752 54077 18675 1862359 OUTSTANDING GIFT CERTIFICATES 410 410 X PART X, LINE 2: THE CENTER IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES. IN ADDITION, THE CENTER QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE CENTER HAS EVALUATED ITS SIGNIFICANT TAX POSITIONS, INCLUDING THEIR TAX EXEMPT STATUS, AND DETERMINED THAT THEY DO NOT NEED TO RECOGNIZE A LIABILITY FOR ANY UNCERTAIN TAX POSITIONS FOR INTEREST, PENALTIES OR POTENTIAL TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. THE CENTER'S ANNUAL RETURN FILINGS (FORMS 990 AND NHCT-12) REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS FOR THE STANDARD THREE-YEAR STATUTE OF LIMITATIONS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE DRAFT OF THE ORGANIZATION'S 990 TAX RETURN IS REVIEWED BY THE ORGANIZATION'S FINANCE COMMITTEE PRIOR TO REVIEW BY THE FULL BOARD. THE DRAFT DOCUMENT IS DISTRIBUTED TO EACH FINANCE COMMITTEE AND BOARD MEMBER A MINIMUM OF SEVEN DAYS PRIOR TO THE BOARD MEETING IN WHICH THE DRAFT DOCUMENT WILL BE REVIEWED FOR APPROVAL. NECESSARY REVISIONS INDICATED BY THE BOARD WILL BE REVIEWED AFTER CORRECTION AND PRIOR TO FINAL SIGNATURES AND SUBMITTAL TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRIOR TO TAKING HIS POSITION ON THE BOARD, AND ALL PRESENT DIRECTORS SHALL SUBMIT IN WRITING TO THE CHAIRMAN OF THE BOARD A LIST OF ALL BUSINESSES OR OTHER ORGANIZATIONS OF WHICH HE IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS SOLE PROPRIETOR OR PARTNER), SHAREHOLDER, EMPLOYEE OR AGENT, WITH WHICH THE CORPORATION HAS, OR MIGHT REASONABLY IN THE FUTURE ENTER INTO A RELATIONSHIP OR A TRANSACTION IN WHICH THE DIRECTOR WOULD HAVE CONFLICTING INTERESTS. THE CHAIRMAN OF THE BOARD SHALL BECOME FAMILIAR WITH THE STATEMENTS OF ALL DIRECTORS IN ORDER TO GUIDE HIS CONDUCT SHOULD A CONFLICT ARISE. AT SUCH TIME AS ANY MATTER COMES BEFORE THE BOARD IN SUCH A WAY AS TO GIVE RISE TO A CONFLICT OF INTEREST, THE AFFECTED DIRECTOR SHALL MAKE KNOWN THE POTENTIAL CONFLICT, WHETHER DISCLOSED BY HIS WRITTEN STATEMENT OR NOT, AND AFTER ANSWERING ANY QUESTIONS THAT MIGHT BE ASKED OF HIM, SHALL WITHDRAW FROM THE MEETING FOR SO LONG AS THE MATTER SHALL CONTINUE UNDER DISCUSSION. SHOULD THE MATTER BE BROUGHT TO A VOTE, NEITHER THE AFFECTED DIRECTOR NOR ANY OTHER DIRECTOR WITH A PECUNIARY BENEFIT TRANSACTION WITH THE CORPORATION SHALL VOTE ON IT. THE BOARD WILL COMPLY WITH ALL REQUIREMENTS OF NEW HAMPSHIRE LAW WHERE CONFLICTS OF INTEREST ARE INVOLVED. THE NEW HAMPSHIRE REQUIREMENTS ARE INCORPORATED INTO AND MADE A PART OF THIS POLICY STATEMENT. WHERE THE TRANSACTION INVOLVING A BOARD MEMBER, TRUSTEE OR OFFICER EXCEEDS FIVE HUNDRED ($500) BUT IS LESS THAN FIVE THOUSAND ($5,000) IN A FISCAL YEAR, A TWO-THIRDS VOTE OF THE DISINTERESTED DIRECTORS IS REQUIRED. WHERE THE TRANSACTION EXCEEDS FIVE THOUSAND DOLLARS ($5,000) IN A FISCAL YEAR, THEN A TWO-THIRDS VOTE OF THE DISINTERESTED DIRECTORS AND PUBLICATION IN THE REQUIRED NEWSPAPER IS REQUIRED. THE MINUTES OF THE MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE ACTUAL VOTE ITSELF. EVERY NEW MEMBER OF THE BOARD WILL BE ADVISED OF THIS POLICY UPON ENTERING THE DUTIES OF HIS OR HER OFFICE, AND SHALL SIGN A STATEMENT ACKNOWLEDGING UNDERSTANDING OF AND AGREEMENT TO THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE DIRECTOR AND AND THE CHILDCARE PROGRAM DIRECTOR IS BASED ON A COMPARISON OF COMPARABLE POSITIONS IN SIMILAR SIZED NON-PROFITS IN THE MONADNOCK REGION. COMPENSATION IS REVIEWED ON AN ANNUAL BASIS. COMPARISON IS ALSO MADE IN TERMS OF ORGANIZATIONS WITH SIMILAR MISSIONS TO THAT OF SOPHIA'S HEARTH FAMILY CENTER. COMPENSATION IS ALSO DETERMINED ON THE BASIS OF BUDGETARY CONSTRAINTS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF SOPHIA'S HEARTH FAMILY CENTER'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC. COPIES MAY BE OBTAINED BY REQUESTING THEM IN PERSON AT 700 COURT STREET, KEENE, NH