Civic Intelligence

Ellen Lambert Murphy Memorial Community Center

990 • Fiscal year 2022 • EIN 02-0223391

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

20 Durkee Street 21Winchester, NH 03470

(603) 239-4316

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

78th percentile

29%

Higher net margin than 78% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

23rd percentile

-9.0%

Faster asset growth than 23% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

21%

Faster revenue growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$987,971

Down $97,167 (-9.0%) from 2021

Net Assets

Down

$987,971

Down $97,167 (-9.0%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$138,247

Up $23,676 (+21%) from 2021

Expenses

Down

$98,587

Down $17,621 (-15%) from 2021

Net Income

Up

$39,660

Up $41,297 (+2523%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $981,529Liabilities 2011: $25,369Net Assets 2011: $956,1602011Assets 2012: $969,433Liabilities 2012: $24,726Net Assets 2012: $944,7072012Assets 2013: $980,667Liabilities 2013: $9,881Net Assets 2013: $970,7862013Assets 2014: $1,002,621Liabilities 2014: $10,684Net Assets 2014: $991,9372014Assets 2015: $965,459Liabilities 2015: $0Net Assets 2015: $965,4592015Assets 2016: $975,620Liabilities 2016: $172Net Assets 2016: $975,4482016Assets 2017: $944,838Liabilities 2017: $522Net Assets 2017: $944,3162017Assets 2018: $934,457Liabilities 2018: $6Net Assets 2018: $934,4512018Assets 2019: $956,275Liabilities 2019: $489Net Assets 2019: $955,7862019Assets 2020: $994,266Liabilities 2020: $8,959Net Assets 2020: $985,3072020Assets 2021: $1,085,138Liabilities 2021: $0Net Assets 2021: $1,085,1382021Assets 2022: $987,971Liabilities 2022: $0Net Assets 2022: $987,9712022Assets 2023: $994,168Liabilities 2023: $391Net Assets 2023: $993,7772023Assets 2024: $992,884Liabilities 2024: $921Net Assets 2024: $991,9632024

Highlighted filing

2022

Assets$987,971
Liabilities$0
Net Assets$987,971

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $155,420Expenses 2011: $181,425Net Income 2011: -$26,0052011Revenue 2012: $140,935Expenses 2012: $152,388Net Income 2012: -$11,4532012Revenue 2013: $176,211Expenses 2013: $150,132Net Income 2013: $26,0792013Revenue 2014: $103,346Expenses 2014: $142,515Net Income 2014: -$39,1692014Revenue 2015: $109,108Expenses 2015: $120,112Net Income 2015: -$11,0042015Revenue 2016: $130,714Expenses 2016: $122,427Net Income 2016: $8,2872016Revenue 2017: $77,389Expenses 2017: $98,536Net Income 2017: -$21,1472017Revenue 2018: $103,299Expenses 2018: $123,767Net Income 2018: -$20,4682018Revenue 2019: $113,351Expenses 2019: $121,016Net Income 2019: -$7,6652019Revenue 2020: $233,593Expenses 2020: $119,852Net Income 2020: $113,7412020Revenue 2021: $114,571Expenses 2021: $116,208Net Income 2021: -$1,6372021Revenue 2022: $138,247Expenses 2022: $98,587Net Income 2022: $39,6602022Revenue 2023: $120,634Expenses 2023: $163,064Net Income 2023: -$42,4302023Revenue 2024: $155,435Expenses 2024: $206,033Net Income 2024: -$50,5982024

Highlighted filing

2022

Revenue$138,247
Expenses$98,587
Net Income$39,660
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.0
Gross Receipts
$139,861
Mission and Program Overview

Mission

Through prudent financial management and community partnerships, and in the spirit of our founder gov. Francis murphy, the e.l.m. Memorial community center works to provide cultural, social and recreational enrichment opportunities for children and adults in winchester and ashuelot. The community center is a host to some 16 community organizations including the winchester women's society, the historical society, the garden club, girl scouts, a senior exercise group and senior luncheons. We hold the charter for the boy scout troup in town. We collaborate with the local access (after school enrichment) program in offering the use of our community hall for stage presentations. We sponsor school vacation "camps" on site and a six week on site summer camp. We have a four lane candle pin bowling alley. We provide a baseball program for pre-k through grade 5 and a soccer program for the same age range. Because the town of winchester has no recreation department, the community center offers ma

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,085,138$987,971▼ $97,167
Investments in Publicly Traded Securities$807,033$700,935▼ $106,098
Land, Buildings, and Equipment, Net$236,041$232,446▼ $3,595
Cash and Non-Interest-Bearing Accounts$40,599$44,047▲ $3,448
Prepaid Expenses and Deferred Charges$1,465$10,543▲ $9,078
Total Assets$1,085,138$987,971▼ $97,167
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,085,138$987,971▼ $97,167
Total Liabilities and Net Assets / Fund Balance$1,085,138$987,971▼ $97,167

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$152,876$267,790$420,666
Land$73,082-$73,082
Equipment$6,488$26,906$33,394
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank LinnenbringerBot - Chair
Carole WhippieBoi - Member
Casey ColeBoi - Member
Jeffrey VaineBoi - Member
Kathy MorehouseBoi - Member
Stephen PooleBoi - Member
James TetreaultBoi - Presid
Roberta RokesBoi - Record
Theresa SepeBoi - Vice C
Geoffrey PhillipsBot - Member
Jacob BlakeBot - Member
Joni HadlerBot - Member
Valerie WasherBot - Member
Lynn M BouchieBot - Vice C
Sherry WillardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,485
Program Service Revenue
$5,960
Investment Income
$58,743
Other Revenue
$31,059
All Other Contributions
$2,485
Change in Net Assets
$39,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,505
Salaries, Compensation, and Employee Benefits$24,082
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,383$14,873-$22,256
Insurance$13,438$155-$13,593
Depreciation Depletion$12,076--$12,076
All Other Expenses$7,907$756-$8,663
Office Expenses-$5,595-$5,595
Fees for Services Other$75$5,008-$5,083
Fees for Service Investment Mgmnt Fees-$5,009-$5,009
Occupancy$4,689$152-$4,841
Other Expenses$2,922--$2,922
Payroll Taxes$606$1,220-$1,826
Total Functional Expenses$65,819$32,768$0$98,587
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,302
Fundraising Direct Expenses$1,614
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 9

Jeffrey vaine 58 howard st winchester, nh 03470 stephen poole 54 parker street winchester, nh 03470 kathy morehouse 15 main st winchester, nh 03470 carole whippie 85 stone mountain rd. Winchester, nh 03470 james tetreault 19 parker street winchester, nh 03470 roberta rokes 36 duso road winchester, nh 03470 theresa sepe 79 old mtn turnpike winchester, nh 03470 geoffrey phillips 45 westport village rd winchester, nh 03470 valerie washer 511 marlboro st keene, nh 03431 casey cole 126 warwick rd winchester, nh 03470 jacob blake 19 parker st winchester, nh 03470 joni hadler 50 michigan st winchester, nh 03470 frank linnenbringer 174 clark rd winchester, nh 03470 lynn m bouchie 43 kapper dr winchester, nh 03470 sherry willard 26 parker st winchester, nh 03470

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the treasurer and president before it is signed and mailed.

Form 990, Page 6, Part VI, Line 12C

This is done by being monitored by the policy committee who meets with and reports to the board of trustees on a monthly basis.

Form 990, Page 6, Part VI, Line 19

All governing documents, conflict of interest policy, and all financial statements are kept at the organization's office and are available to the public during business hours.

Filing and Contact Details

Filer

Filer Name
Ellen Lambert Murphy Memorial
EIN
02-0223391
Phone
6032394316
Address
20 DURKEE STREET 21, WINCHESTER, NH 03470

Signing Officer

Name
Sherry Willard
Title
Treasurer
Phone
6032394316
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Linnenbringer
Formed
1937
Legal Domicile
Nh
Voting Board Members
15
Independent Board Members
15
Employees
7

Preparer

Firm
Rust & Company Cpas
Address
217R OLD HOMESTEAD HWY, SWANZEY, NH 03446-2121
Preparer
Jonathan D Blais CPA
Phone
6033586565
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Through prudent financial management and community partnerships, and in the spirit of our founder gov. Francis murphy, the e.l.m. Memorial community center works to provide cultural, social and recreational enrichment opportunities for children and adults in winchester and ashuelot. The community center is a host to some 16 community organizations including the winchester women's society, the historical society, the garden club, girl scouts, a senior exercise group and senior luncheons. We hold the charter for the boy scout troup in town. We collaborate with the local access (after school enrichment) program in offering the use of our community hall for stage presentations. We sponsor school vacation "camps" on site and a six week on site summer camp. We have a four lane candle pin bowling alley. We provide a baseball program for pre-k through grade 5 and a soccer program for the same age range. Because the town of winchester has no recreation department, the community center offers many of the services that the town government might provide. We are also the site for a senior foot health clinic, the wip program and commodity foods distribution. A community service/restitution program for the first offenders also uses our facility to meet with youth offenders and parents/guardians. Our funding comes from bowling leagues, rental of our community hall for parties, special events and town appropriation (for contracted services).

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IRS990/MissionDesc0THROUGH PRUDENT FINANCIAL MANAGEMENT AND COMMUNITY PARTNERSHIPS, AND IN THE SPIRIT OF OUR FOUNDER GOV. FRANCIS MURPHY, THE E.L.M. MEMORIAL COMMUNITY CENTER WORKS TO PROVIDE CULTURAL, SOCIAL AND RECREATIONAL ENRICHMENT OPPORTUNITIES FOR CHILDREN AND ADULTS IN WINCHESTER AND ASHUELOT. THE COMMUNITY CENTER IS A HOST TO SOME 16 COMMUNITY ORGANIZATIONS INCLUDING THE WINCHESTER WOMEN'S SOCIETY, THE HISTORICAL SOCIETY, THE GARDEN CLUB, GIRL SCOUTS, A SENIOR EXERCISE GROUP AND SENIOR LUNCHEONS. WE HOLD THE CHARTER FOR THE BOY SCOUT TROUP IN TOWN. WE COLLABORATE WITH THE LOCAL ACCESS (AFTER SCHOOL ENRICHMENT) PROGRAM IN OFFERING THE USE OF OUR COMMUNITY HALL FOR STAGE PRESENTATIONS. WE SPONSOR SCHOOL VACATION "CAMPS" ON SITE AND A SIX WEEK ON SITE SUMMER CAMP. WE HAVE A FOUR LANE CANDLE PIN BOWLING ALLEY. WE PROVIDE A BASEBALL PROGRAM FOR PRE-K THROUGH GRADE 5 AND A SOCCER PROGRAM FOR THE SAME AGE RANGE. BECAUSE THE TOWN OF WINCHESTER HAS NO RECREATION DEPARTMENT, THE COMMUNITY CENTER OFFERS MA
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IRS990/PrincipalOfficerNm0FRANK LINNENBRINGER
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME: OTHER
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM INCOME: REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM INCOME: INCOME FROM P
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01085138
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0987971
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THROUGH PRUDENT FINANCIAL MANAGEMENT AND COMMUNITY PARTNERSHIPS, AND IN THE SPIRIT OF OUR FOUNDER GOV. FRANCIS MURPHY, THE E.L.M. MEMORIAL COMMUNITY CENTER WORKS TO PROVIDE CULTURAL, SOCIAL AND RECREATIONAL ENRICHMENT OPPORTUNITIES FOR CHILDREN AND ADULTS IN WINCHESTER AND ASHUELOT. THE COMMUNITY CENTER IS A HOST TO SOME 16 COMMUNITY ORGANIZATIONS INCLUDING THE WINCHESTER WOMEN'S SOCIETY, THE HISTORICAL SOCIETY, THE GARDEN CLUB, GIRL SCOUTS, A SENIOR EXERCISE GROUP AND SENIOR LUNCHEONS. WE HOLD THE CHARTER FOR THE BOY SCOUT TROUP IN TOWN. WE COLLABORATE WITH THE LOCAL ACCESS (AFTER SCHOOL ENRICHMENT) PROGRAM IN OFFERING THE USE OF OUR COMMUNITY HALL FOR STAGE PRESENTATIONS. WE SPONSOR SCHOOL VACATION "CAMPS" ON SITE AND A SIX WEEK ON SITE SUMMER CAMP. WE HAVE A FOUR LANE CANDLE PIN BOWLING ALLEY. WE PROVIDE A BASEBALL PROGRAM FOR PRE-K THROUGH GRADE 5 AND A SOCCER PROGRAM FOR THE SAME AGE RANGE. BECAUSE THE TOWN OF WINCHESTER HAS NO RECREATION DEPARTMENT, THE COMMUNITY CENTER OFFERS MANY OF THE SERVICES THAT THE TOWN GOVERNMENT MIGHT PROVIDE. WE ARE ALSO THE SITE FOR A SENIOR FOOT HEALTH CLINIC, THE WIP PROGRAM AND COMMODITY FOODS DISTRIBUTION. A COMMUNITY SERVICE/RESTITUTION PROGRAM FOR THE FIRST OFFENDERS ALSO USES OUR FACILITY TO MEET WITH YOUTH OFFENDERS AND PARENTS/GUARDIANS. OUR FUNDING COMES FROM BOWLING LEAGUES, RENTAL OF OUR COMMUNITY HALL FOR PARTIES, SPECIAL EVENTS AND TOWN APPROPRIATION (FOR CONTRACTED SERVICES).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JEFFREY VAINE 58 HOWARD ST WINCHESTER, NH 03470 STEPHEN POOLE 54 PARKER STREET WINCHESTER, NH 03470 KATHY MOREHOUSE 15 MAIN ST WINCHESTER, NH 03470 CAROLE WHIPPIE 85 STONE MOUNTAIN RD. WINCHESTER, NH 03470 JAMES TETREAULT 19 PARKER STREET WINCHESTER, NH 03470 ROBERTA ROKES 36 DUSO ROAD WINCHESTER, NH 03470 THERESA SEPE 79 OLD MTN TURNPIKE WINCHESTER, NH 03470 GEOFFREY PHILLIPS 45 WESTPORT VILLAGE RD WINCHESTER, NH 03470 VALERIE WASHER 511 MARLBORO ST KEENE, NH 03431 CASEY COLE 126 WARWICK RD WINCHESTER, NH 03470 JACOB BLAKE 19 PARKER ST WINCHESTER, NH 03470 JONI HADLER 50 MICHIGAN ST WINCHESTER, NH 03470 FRANK LINNENBRINGER 174 CLARK RD WINCHESTER, NH 03470 LYNN M BOUCHIE 43 KAPPER DR WINCHESTER, NH 03470 SHERRY WILLARD 26 PARKER ST WINCHESTER, NH 03470
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE TREASURER AND PRESIDENT BEFORE IT IS SIGNED AND MAILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS IS DONE BY BEING MONITORED BY THE POLICY COMMITTEE WHO MEETS WITH AND REPORTS TO THE BOARD OF TRUSTEES ON A MONTHLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ALL FINANCIAL STATEMENTS ARE KEPT AT THE ORGANIZATION'S OFFICE AND ARE AVAILABLE TO THE PUBLIC DURING BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.16$0.21$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.12$0.16$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.14$0.10$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.11$0.12$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.99$0.23$0.12$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.11$0.12$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.10$0.12$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.08$0.10$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.13$0.12$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.11$0.12$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.01$0.99$0.10$0.14$0.04
2013Summary only. Only limited summary data is available for this year.$0.98$0.01$0.97$0.18$0.15$0.03
2012Summary only. Only limited summary data is available for this year.$0.97$0.02$0.94$0.14$0.15$0.01
2011Summary only. Only limited summary data is available for this year.$0.98$0.03$0.96$0.16$0.18$0.03