Sophias Hearth Family Center in Keene, New Hampshire (NH)

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Sophias Hearth Family Center
Employer Identification Number (EIN)020498055
Name of OrganizationSophias Hearth Family Center
In Care of NameSusan Weber
Address700 Court St, Keene, NH 03431-1701
SubsectionCharitable Organization
Ruling Date12/1999
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,799,808
Amount of Income$515,358
Form 990 Revenue Amount$504,999
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Child Day Care


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Amount of income in 2014: $515,358 (it was $164,564 in 2013)
This organization: 

 $515,358
Other organizations performing similar types of work: 

 $197,933

Assets in 2014: $1,799,808 (it was $1,861,270 in 2013)
This organization: 

 $1,799,808
Other organizations performing similar types of work: 

 $34,378

Expenses in 2014: $558,474
Sophias Hearth Family Center: 

 $558,474
Other organizations performing similar types of work: 

 $217,938

Income to expenses ratio in 2014: 0.9
This organization: 

 0.9
Other organizations performing similar types of work: 

 0.9

Number of employees in 2014: 22
Sophias Hearth Family Center: 

 22
Other organizations performing similar types of work: 

 17

Grants share in income in 2014: 16.5%
This organization: 

 16.5%
Other organizations performing similar types of work: 

 7.5%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoNo
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?YesYesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesNoYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096906
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesNoYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return202022
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$41,000$0$41,000
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization000
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
2011201220132014
Total revenue$490,889$419,897$164,127$504,999
Contributions, Gifts, Grants and Other Similar Amounts$174,282$115,004$33,539$83,300
Program Service Revenue$300,641$288,050$130,200$392,057
0$288,050$130,200$279,351
0$0$0$112,706
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,831$1,361$232$534
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$0$0$0$0
Net gain/loss from sales of assets other than inventory$0$-324$0$0
Net income/loss from fundraising events$12,229$14,375$0$25,763
Gross income from fundraising events$15,004$15,976$0$28,498
Less: direct expenses$2,775$1,601$0$2,735
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$1,906$1,431$156$-1,607
Gross sales of inventory, less returns and allowances$5,457$3,796$593$6,017
Less: cost of goods sold$3,551$2,365$437$7,624
Miscellaneous Revenue$0$0$0$4,952
0$0$0$4,952
All other revenue$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$440,367$435,340$217,633$558,474
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$41,000$41,000$20,500$41,000
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$208,862$208,074$101,793$279,020
Pension plan accruals and contributions$0$0$0
Other employee benefits$3,373$1,709$3,211
Payroll taxes$22,287$22,006$10,623$28,069
Fees for services (non-employees)
Management$0$0$0
Legal$0$0$0
Accounting$4,711$5,006$1,500
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$7,790$0$0
Advertising and promotion$10,133$7,336$14,225
Office expenses$6,344$3,457$9,447
Information technology$0$0$0
Royalties$0$0$0
Occupancy$636$0$18,336
Travel$1,774$484$2,522
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$0$0$0
Interest$12,373$4,604$11,723
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$51,638$26,036$53,589
Insurance$4,764$3,167$6,562
Other expenses$4,494$16,405$73,561
Other expenses$7,374$7,431$8,204
Other expenses$9,723$4,081$3,049
Other expenses$37,096$3,802$2,498
Other expenses$2,037$0$1,958
Balance Sheet
2011201220132014
Total assets$1,930,998$1,806,734$1,861,270$1,799,808
Cash - non-interest-bearing$108,893$115,885$106,644
Savings and temporary cash investments$0$0$0
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$5,012$62,059$54,137
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$1,144$3,594$4,040
Prepaid expenses and deferred charges$2,741$9,028$7,154
Land, buildings, and equipment: cost or other basis$1,683,210$1,665,133$1,622,591
Investments - publicly traded securities$0$0$0
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$5,734$5,570$5,242
Other assets$0$1$0
Total liabilities$372,341$263,520$371,562$380,070
Accounts payable and accrued expenses$15,951$14,845$25,107
Grants payable$0$0$0
Deferred revenue$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$354,382$245,389$241,797$232,212
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$2,180$114,920$122,751
Total net assets or fund balances$1,558,657$1,543,214$1,489,708$1,419,738
Unrestricted net assets$1,493,248$1,445,751$1,386,698
Temporarily restricted net assets$49,966$43,957$33,040
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
2010 - 2014 Total
Public Support$657,133
Subtotal Support$657,133
Gifts, grants, contributions, and membership fees received$657,133
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$664,272
Public Support$657,133
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$7,139
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$0
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IdNameAddressStateEstablishedTotal Income
1Early Learning Coalition Of Pinnellas County Inc5735 Rio Vista Dr, Clearwater, FL 33760-3137FL2003-08$48,443,670
2Springfield Day Nursery Corporation1095 Main St Flr 2, Springfield, MA 01103-2115MA1959-08$8,932,427
3The 1199-Employer Child Care CorporationPO BOX 840, New York, NY 10108-0840NY2002-03$8,675,383
4Child Care Network Of New York Inc, Ccn Of Ny6370 Woodhaven Blvd 2nd Fl, Rego Park, NY 11374-2831NY2010-06$5,978,502
5Somersworth Early Learning Center35 Bartlett Ave, Somersworth, NH 03878NH2004-09$721,474
6Winchester Learning Center109 Keene Rd, Winchester, NH 03470-3130NH2000-03$701,921
7Sophias Hearth Family Center700 Court St, Keene, NH 03431-1701NH1999-12$515,358
8Greater Derry Extended Day Program28 S Main St, Derry, NH 03038-2142NH2002-09$380,282
9Tiny Twisters Child Care Center119 Central Street, Franklin, NH 03235NH2007-12$287,215
10Linked TogetherPO BOX 428, Newmarket, NH 03857-0428NH1996-10$217,684
11Step Ahead Inc79 Clinton St, Concord, NH 03301-2300NH1998-01$179,981
12Milton Learning CenterPO BOX 291, Milton, NH 03851-0291NH2007-03$175,356
13South Range School Extended Daycare1 Drury Ln, Derry, NH 03038-7109NH2005-07$138,665
14East Derry Memorial School Extended Day CarePO BOX 15, East Derry, NH 03041-0015NH2004-04$81,631
15Gilmanton After School Program Inc1386 Nh Route 140, Gilmanton Iw, NH 03837-4630NH1999-08$31,543
16Holderness Afterschool Care And Enrichment Program, Holderness Ace ProgramPO BOX 593, Holderness, NH 03245-0593NH2003-02$18,212
17Lily Garden Learning Center67 Middle St, Manchester, NH 03101-1905NH2005-02$1
18Andover Five Alive Program6 School Street, Andover, NH 03216NH2008-11$0
19Federal Employees Child Care Of Nashua Inc35 Northeastern Blvd, Nashua, NH 03062-3126NH1997-01$0
20Nottingham Preschool IncLocal, Nottingham, NH 03290NH2001-01$0
Number of organizations performing similar types of work
Alaska11
Alabama87
Arkansas76
Arizona20
California338
Colorado74
Connecticut32
District of Columbia34
Delaware18
Florida232
Georgia206
Hawaii6
Iowa85
Idaho16
Illinois205
Indiana130
Kansas37
Kentucky32
Louisiana191
Massachusetts47
Maryland92
Maine15
Michigan102
Minnesota56
Missouri79
Mississippi127
Montana16
North Carolina167
North Dakota14
Nebraska33
New Hampshire16
New Jersey149
New Mexico34
Nevada10
New York238
Ohio99
Oklahoma25
Oregon30
Pennsylvania124
Rhode Island5
South Carolina60
South Dakota32
Tennessee106
Texas271
Utah17
Virginia91
Vermont23
Washington53
Wisconsin73
West Virginia20
Wyoming14
International47
Total4,115

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