2024-11-06T13:48:03-06:00 2023-12-31 921397405 TSS ADVISORS LLC 19 MORGAN DRIVE LEBANON NH 03766 990 2023-01-01 036016791 THE ALOHA FOUNDATION INC ALOH 8023333400 2968 LAKE MOREY ROAD FAIRLEE VT 05045 VANESSA RIEGLER EXECUTIVE DIRECTOR 8023333400 2024-11-05 1 0 KYLE M POTTER CPA P02269785 6036530044 2024-11-05 2023 2024-10-15 13:58:12Z VANESSA RIEGLER 2968 LAKE MOREY ROAD FAIRLEE VT 05045 19752564 0 X WWW.ALOHAFOUNDATION.ORG X 1968 VT OPERATION OF 3 SUMMER RESIDENT CAMPS FOR CHILDREN, A SUMMER DAY CAMP, A FAMILY CAMP, & A YEAR-ROUND OUTDOOR EDUCATION CENTER. 17 17 500 51 568933 0 4109731 2649645 8119724 7881394 866775 1207216 505246 533814 13601476 12272069 922996 1196665 0 0 5062901 5232127 0 0 116614 4555144 5153278 10541041 11582070 3060435 689999 48157689 55055705 1197809 1386516 46959880 53669189 THE ALOHA FOUNDATION, INC. IS A NON-PROFIT EDUCATIONAL INSTITUTION WITH THE OBJECTIVES OF FOSTERING PERSONAL GROWTH, SELF-RELIANCE, SELF-CONFIDENCE, COOPERATION, AND A SENSE OF COMMUNITY IN PEOPLE OF ALL AGES AND BACKGROUNDS. 0 0 6503630 1196665 6245107 THREE SUMMER RESIDENT CAMPS AND ONE SUMMER DAY CAMP. 1067787 782571 ONE SUMMER RESIDENT CAMP SERVING FAMILIES AND GROUPS. 1257463 878179 A YEAR-ROUND OUTDOOR EDUCATION CENTER SERVING SCHOOLS, INDIVIDUAL CHILDREN, FAMILIES, ELDERS AND OTHERS. 8828880 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 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 60 0 1 500 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VT X X THE ORGANIZATION 8023333400 2968 LAKE MOREY ROAD FAIRLEE VT 05045 MATT SLAUGHTER CHAIR 1.00 X X 0 0 0 JENNIFER MOGCK VICE CHAIR 1.00 X X 0 0 0 JANET PRILL SECRETARY AS OF NOV 2023 1.00 X X 0 0 0 VERNA CLEVELAND SECRETARY THRU OCT 2023 1.00 X X 0 0 0 STEVE WYCKOFF TREASURER 1.00 X X 0 0 0 JEAN BENDER TRUSTEE THRU NOV 2023 1.00 X 0 0 0 JOHN BOVA TRUSTEE 1.00 X 0 0 0 THOMAS CLYDESDALE TRUSTEE 1.00 X 0 0 0 KATIE DROSSOS TRUSTEE 1.00 X 0 0 0 LEWIS GOFF TRUSTEE 1.00 X 0 0 0 ELIZABETH GRAYER TRUSTEE 1.00 X 0 0 0 JENNIFER HOLLERAN TRUSTEE 1.00 X 0 0 0 JOHN KLOPF TRUSTEE 1.00 X 0 0 0 ELYSE LYONS TRUSTEE 1.00 X 0 0 0 MAGGIE MORAN TRUSTEE 1.00 X 0 0 0 MOLLY ROSEN TRUSTEE THRU NOV 2023 1.00 X 0 0 0 LIZZA SANDOE TRUSTEE 1.00 X 0 0 0 DAVID STOLOW TRUSTEE 1.00 X 0 0 0 NEKESA STRAKER TRUSTEE 1.00 X 0 0 0 MATTHEW WARREN TRUSTEE 1.00 X 0 0 0 VANESSA REIGLER EXECUTIVE DIRECTOR 40.00 X 177482 0 49960 PENELOPE JOHNSON CHIEF FINANCIAL OFFICER AS OF AUG 2023 40.00 X 40884 0 11504 JULIANA STEELE CHIEF FINANCIAL OFFICER THRU FEB 2023 40.00 X 27847 0 15210 JASON KNOWLES CHIEF OPERATING OFFICER 40.00 X 121330 0 37605 JENN MERRITT DIRECTOR OF COMMUNICATIONS 40.00 X 104577 0 24170 472120 0 138449 3 0 1 0 MARCUM LLP 9 EXECUTIVE PARK DR SUITE 100 MERRIMACK NH 03054 ACCOUNTING 233097 1 2649645 109029 2649645 TUITION 611710 7624832 7624832 OTHER PROGRAM FEES 611710 256562 256562 7881394 1148118 1148118 53844 113426 -59582 -59582 -59582 7423649 7364551 59098 59098 59098 738 2518 -1780 -1780 FACILITY RENTAL 532000 595176 26243 568933 595176 12272069 7905857 568933 1147634 1196665 1196665 322887 254654 68233 3912281 2956671 951505 4105 625985 388526 236810 649 370974 249437 116543 4994 14607 14607 286468 286468 56797 56797 671062 432975 221973 16114 11716 11716 251258 111030 130278 9950 628540 605590 21533 1417 174378 144958 26081 3339 414 414 600610 570578 27832 2200 274284 260570 12634 1080 FOOD EXPENSE 969375 933190 36162 23 SUPPLIES 410992 326412 81062 3518 VEHICLE EXPENSES 249664 202082 47582 LAUNDRY 148159 145925 2234 404954 304271 99691 992 11582070 8828880 2636576 116614 X 362100 122377 29000 44292 18615 25302 13278 115278 182635 20500245 12425827 7787958 8074418 39019603 45708593 811857 898088 48157689 55055705 423189 559551 774620 826965 1197809 1386516 X 15350587 16002523 31609293 37666666 46959880 53669189 48157689 55055705 689999 6019310 0 X X 0 1 X 1 0 X 2262617 2393409 2448506 4109731 2649645 13863908 8120325 171413 6564277 8119724 7881394 30857133 10382942 2564822 9012783 12229455 10531039 44721041 197064 222696 421722 291883 342934 1476299 985878 985878 1182942 222696 421722 291883 342934 2462177 42258864 1029280 857036 982749 935319 1201962 5006346 1029280 857036 982749 935319 1201962 5006346 568955 595176 1164131 11412222 3421858 9995532 13733729 12328177 50891518 0.83040 0.82390 0.09840 0.09510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33327313 1222340 6038985 1089907 39498731 39475922 1228723 -6410663 966669 33327313 35887300 1241993 3773232 1426603 39475922 31135197 1261819 3844439 354155 35887300 26315753 1307541 4980581 1468678 31135197 0.14373 0.62443 0.23184 0 0 11317486 7634250 3683236 4747468 1492575 3254893 3579815 2869791 710024 855476 429211 426265 8074418 X 17151343 6019310 -1196665 4822645 12328698 56797 -113426 -56629 12272069 10442034 113426 113426 10328608 56797 1196665 1253462 11582070 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR SCHOLARSHIPS, FOR THE UPKEEP OF THE PROPERTY, AND FOR THE FUNDING OF STAFF LEADERSHIP SALARIES. PART X, LINE 2: THE FOUNDATION ADOPTED THE ACCOUNTING METHODS UNDER FASB ASC SECTION 740-10 FOR UNCERTAIN TAX POSITIONS ("UTP") ON JANUARY 1, 2009. THE 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 FOUNDATION 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 FOUNDATION'S STATEMENTS OF FINANCIAL POSITION, ACTIVITIES AND CHANGES IN NET ASSETS AND CASH FLOWS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS & DISCOUNTS -1,196,665. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -113,426. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 113,426. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & DISCOUNTS 1,196,665. 1 FINANCIAL AID/SCHOLARSHIPS 220 1196665 FMV FINANCIAL AID/SCHOLARSHIPS AWARDED TO INDIVIDUAL CAMPERS. SCHEDULE I PART I CAMPERSHIP APPLICANTS FOR NON-EMPLOYEE RELATED CAMPERS APPLY FOR FINANCIAL AID BY SUBMITTING AN APPLICATION AND COPIES OF THEIR MOST RECENT TAX RETURN. THE APPLICATION AND TAX RETURN ARE REVIEWED BY A COMMITTEE, WHICH RECOMMENDS INDIVIDUALS FOR CAMPERSHIPS. THE ALOHA FOUNDATION KEEPS A LIST OF THE RECIPIENTS AND THEIR ASSOCIATED AWARDS, AS WELL AS A FILE WITH THEIR APPLICATION AND TAX INFORMATION, IN THE BUSINESS OFFICE. CHILDREN OF EMPLOYEES OF THE FOUNDATION ARE OFFERED TUITION REMISSION AND ARE ALLOWED TO ATTEND THE CAMPS AND EDUCATION AT A REDUCED CHARGE. EMPLOYEE RELATED CAMPERS' DISCOUNTS ARE NOT NEED-BASED AND THEIR APPLICATIONS AND TAX INFORMATION ARE NOT KEPT ON FILE IN THE BUSINESS OFFICE. X X 0 0 0 0 0 0 0 0 0 VANESSA REIGLER EXECUTIVE DIRECTOR 177482 0 0 0 0 0 11365 0 38595 0 227442 0 0 0 JASON KNOWLES CHIEF OPERATING OFFICER 121330 0 0 0 0 0 7875 0 29730 0 158935 0 0 0 X 13 109029 FMV 0 0 1 PART I, LINE 32B: THE FOUNDATION USES VANGUARD ASSET MANAGEMENT SERVICES TO PROCESS AND SELL ALL GIFTS OF STOCK UPON RECEIPT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BEFORE FILING BY THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. A COPY IS ALSO PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING . FORM 990, PART VI, SECTION B, LINE 12C THE ALOHA FOUNDATION, INC. MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY HAVING TRUSTEES SIGN STATEMENTS YEARLY INDICATING ANY CONFLICTS AND USING THIS INFORMATION WHEN DECISIONS ARISE THAT COULD PRODUCE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES OF THE ALOHA FOUNDATION'S PERSONNEL COMMITTEE USES INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR NOT-FOR PROFIT ORGANIZATIONS TO REVIEW SALARY POSITIONING FOR THE EXECUTIVE DIRECTOR. FOR KEY EMPLOYEES, IRS FORM 990 FILINGS OF SIMILAR NOT-FOR PROFIT ORGANIZATIONS ARE USED, AS WELL AS THE SURVEY ON NONPROFIT WAGES AND BENEFITS IN NORTHERN NEW ENGLAND, COMPENSATION AND BENEFIT DATA FROM AMERICAN CAMPS ASSOCIATION, AND OTHER CAMPS MAY BE CONSULTED AS WELL. FORM 990, PART VI, SECTION C, LINE 18 FORMS 990 AND 990-T ARE AVAILABLE UPON REQUEST OR THROUGH GUIDESTAR FORM 990, PART VI, SECTION C, LINE 19 CURRENTLY, THE ALOHA FOUNDATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC VIEWING WITHIN THE ANNUAL REPORT ON THE ALOHA FOUNDATION WEBSITE. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.