Civic Intelligence

101 Main Street Inc

EIN 85-1152443 • 501(c)3 • Concord, NH

Profile

101 Main Street, Inc. is a non-profit supporting organization of The Northern Forest Center, Inc. 101 Main Street, Inc., holds title to the Parker J. Noyes building at 101 Main Street in Lancaster, NH.

18 North Main Street 204Concord, NH 03301

www.northernforest.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.97x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

100th percentile

35.38x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

88th percentile

47%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

6.2%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

23rd percentile

-8.6%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,279,926

Down $104,676 (-3.1%) from 2024

Liabilities

Up

$3,077,155

Up $10,113 (+0.3%) from 2024

Net Assets

Down

$202,771

Down $114,789 (-36%) from 2024

Revenue

Down

$64,156

Down $11,811 (-16%) from 2024

Expenses

Up

$178,945

Up $2,868 (+1.6%) from 2024

Net Income

Down

-$114,789

Down $14,679 (-15%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2021: $3,187,543Liabilities 2021: $3,133,302Net Assets 2021: $54,2412021Assets 2022: $3,386,297Liabilities 2022: $3,288,491Net Assets 2022: $97,8062022Assets 2023: $3,483,148Liabilities 2023: $3,065,478Net Assets 2023: $417,6702023Assets 2024: $3,384,602Liabilities 2024: $3,067,042Net Assets 2024: $317,5602024Assets 2025: $3,279,926Liabilities 2025: $3,077,155Net Assets 2025: $202,7712025

Highlighted filing

2025

Assets$3,279,926
Liabilities$3,077,155
Net Assets$202,771

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2021: $101,675Expenses 2021: $47,434Net Income 2021: $54,2412021Revenue 2022: $92,941Expenses 2022: $49,376Net Income 2022: $43,5652022Revenue 2023: $484,662Expenses 2023: $164,798Net Income 2023: $319,8642023Revenue 2024: $75,967Expenses 2024: $176,077Net Income 2024: -$100,1102024Revenue 2025: $64,156Expenses 2025: $178,945Net Income 2025: -$114,7892025

Highlighted filing

2025

Revenue$64,156
Expenses$178,945
Net Income-$114,789

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Feb 23, 2026
Return Version
2024v5.5
Gross Receipts
$64,156
Mission and Program Overview

Mission

101 Main Street, Inc. is a non-profit supporting organization of The Northern Forest Center, Inc. 101 Main Street, Inc., holds title to the Parker J. Noyes building at 101 Main Street in Lancaster, NH.

101 Main Street, Inc. is a non-profit supporting organization of The Northern Forest Center, Inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,227,722$3,101,940▼ $125,782
Rtn Earn Endowment Incm Other Fnds$317,560$202,771▼ $114,789
Cash and Non-Interest-Bearing Accounts$55,662$116,139▲ $60,477
Savings and Temporary Cash Investments$72,423$61,847▼ $10,576
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,384,602$3,279,926▼ $104,676
Other Assets Total$28,795$0▼ $28,795
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,056,061$3,063,187▲ $7,126
Accounts Payable and Accrued Expenses$8,730$13,968▲ $5,238
Other Liabilities$2,251$0▼ $2,251
Total Liabilities$3,067,042$3,077,155▲ $10,113
Net Assets / Fund Balance
Total Net Assets Fund Balance$317,560$202,771▼ $114,789
Total Liabilities and Net Assets / Fund Balance$3,384,602$3,279,926▼ $104,676

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,101,940$357,063$3,459,003
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim VolkChair
Robert RileyPresident
Richard NicholsDirector
Tabitha BowlingDirector
Terry LargeDirector
Jim TibbettsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$63,600
Investment Income
$556
Other Revenue
$0
Change in Net Assets
$-114,789

Audited Revenue Reconciliation

Revenue per Audited Statements
$64,156
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$64,156
Total Revenue per Form 990
$64,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$125,782--$125,782
Interest$30,470--$30,470
Fees for Services Other$21,609--$21,609
Fees for Services Accounting$1,084--$1,084
Total Functional Expenses$178,945$0$0$178,945

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$178,945
Total Expenses per Audited Statements$178,945
Total Expenses per Form 990$178,945
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The Northern Forest Center is the sole member of the organization with rights to elect board members, approve significant decisions of the governing body, and can receive shares of the organization's profits and net assets.

Form 990, Part VI, Section A, line 7A

The sole member of the organization, the Northern Forest Center, elects the members of the governing body.

Form 990, Part VI, Section A, line 7B

The sole member of the organization, the Northern Forest Center, is required to consent to amendments to the organization's articles of agreement or by-laws.

Form 990, Part VI, Section B, line 11B

A draft copy of the Form 990 is provided to applicable board members prior to filing the return.

Form 990, Part VI, Section B, line 12C

Potential conflicts are reviewed annually and more frequently as needed with each applicable person. The chair monitors and enforces the organization's conflicts of interest policy. If a conflict arises the board member shall be recused from any further discussion.

Form 990, Part VI, Section C, line 19

Summarized financial information is presented in the annual report of the parent organization mailed to active supporters and partners and available on the website of the parent organization and includes a note that the audited financial statements, governing documents and conflict of interest policy are available upon request from the main office.

Filing and Contact Details

Filer

Filer Name
101 Main Street Inc
EIN
85-1152443
Phone
6032290679
Address
18 North Main Street 204, Concord, NH 03301

Signing Officer

Name
Robert Riley
Title
President
Phone
6032290679
Signed
2026-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Riley
Formed
2020
Legal Domicile
Nh
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Wipfli Advisory LLC
Address
43 Constitution Drive Suite 100, Bedford, NH 03110
Preparer
Lance R Turgeon
Phone
6036273838
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Other professional fees: Program service expenses 21,609. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,609.

Form 990. Page 12 Part XII Line 2C:

No changes from prior year.

Financial Statement Notes

Part X, Line 2:

The Center recognizes the tax benefit of an uncertain tax position only if management determines that it is more likely than not that the tax position would be sustained upon examination by taxing authorities based on the technical merit of the position. Management has determined that through April 30, 2025, the Center did not take any material tax positions which do not meet the criteria for recognition.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Center recognizes the tax benefit of an uncertain tax position only if management determines that it is more likely than not that the tax position would be sustained upon examination by taxing authorities based on the technical merit of the position. Management has determined that through April 30, 2025, the Center did not take any material tax positions which do not meet the criteria for recognition.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Robert Riley
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0197963
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Northern Forest Center is the sole member of the organization with rights to elect board members, approve significant decisions of the governing body, and can receive shares of the organization's profits and net assets.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The sole member of the organization, the Northern Forest Center, elects the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The sole member of the organization, the Northern Forest Center, is required to consent to amendments to the organization's articles of agreement or by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A draft copy of the Form 990 is provided to applicable board members prior to filing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Potential conflicts are reviewed annually and more frequently as needed with each applicable person. The chair monitors and enforces the organization's conflicts of interest policy. If a conflict arises the board member shall be recused from any further discussion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Summarized financial information is presented in the annual report of the parent organization mailed to active supporters and partners and available on the website of the parent organization and includes a note that the audited financial statements, governing documents and conflict of interest policy are available upon request from the main office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other professional fees: Program service expenses 21,609. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,609.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7No changes from prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990. Page 12 Part XII Line 2c:
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Northern Forest Center Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NORTHERN FOREST CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SUSTAINABLE FOREST FUTURES INC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FOREST BASED ECONOMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1FOREST BASED ECONOMY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Line 12a, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt018 NORTH MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt118 NORTH MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CONCORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CONCORD
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt03274000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt163600
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Loan guarantee
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cash - rent paid to NFC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NORTHERN FOREST CENTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1NORTHERN FOREST CENTER INC
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IRS990/TotalOtherCompensationAmt032974
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