2024-09-30T10:09:23-04:00 2023-12-31 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2023-01-01 222478997 CHALLENGE UNLIMITED INC CHAL 9784754056 450 LOWELL STREET ANDOVER MA 01810 MILISSA MOYNIHAN TREASURER 9784754056 2024-09-14 true false JAYNE A ANDREWS P00514653 9784522500 2024-09-14 2023 2024-10-15 13:58:12Z NANCY GREELEY 450 LOWELL STREET ANDOVER MA 01810 3368757 false X WWW.IRONSTONEFARM.ORG X 1983 MA TO PROVIDE THERAPEUTIC, EDUCATIONAL, AND RECREATIONAL OPPORTUNITIES USING HORSES AND THE WORKING FARM ENVIRONMENT TO HELP PEOPLE ACHIEVE OPTIMUM QUALITY OF LIFE. CHALLENGE UNLIMITED ALSO ENCOURAGES VOLUNTEER SERVICES FOR PEOPLE OF ALL ABILITIES, THUS BRINGING TOGETHER A DIVERSE POPULATION IN A WHOLESOME VENUE THAT ENCOURAGES SELF-CONFIDENCE AND WELLBEING. SERVICES INCLUDE "HIPPO THERAPY" (OR THERAPY USING THE MOVEMENT OF THE HORSE) THAT ENCOMPASSES PHYSICAL AND OCCUPATIONAL THERAPY, RECREATIONAL THERAPY, HORSEMANSHIP, EDUCATIONAL CLASSES, SUMMER CAMP ACTIVITIES, MENTAL HEALTH AND LEARNING FOR PEOPLE WITH CANCER, VETERANS AND PEOPLE IN RECOVERY FROM ADDICTION, LIFE-SKILLS BUILDING PROGRAMS FOR INDIVIDUALS WITH DISABILITIES, BEHAVIOR DISORDERS AND CHILDREN AND TEENS FROM THE INNER CITIES, AND "TOUCH THERAPY" FOR SENIORS WITH MEMORY IMPAIRMENT. 14 14 51 125 0 1095367 676081 758597 859799 6536 225612 -47466 260016 1813034 2021508 78945 54144 0 924834 1002750 26178 146902 678193 681612 1681972 1764684 131062 256824 5944332 6148413 1601560 1567448 4342772 4580965 TO PROVIDE THERAPEUTIC, EDUCATIONAL, AND RECREATIONAL OPPORTUNITIES USING THE RESOURCES OF THE FARM AND ITS ENVIRONMENT TO HELP ALL INVOLVED EXPERIENCE JOY AND ENHANCED QUALITY OF LIFE. false false 1326987 54144 859799 PROVIDE EFFECTIVE THERAPY FOR INDIVIDUALS WITH PHYSICAL,COGNITIVE AND EMOTIONAL DISABILITIES. 1326987 true true false false false false false false false false true false false false false true true false false false false false false true true false false true false false true false false false false false false false true false false false false false false false true false false false true 14 0 true 51 true false false false false false true true false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false MA X X X THE ORGANIZATION 9784754056 450 LOWELL ST ANDOVER MA 01810 KERRI WHALEN EXECUTIVE DI 40.00 X 74808 0 0 NANCY GREELEY PRESIDENT 2.00 X X 10598 0 0 ERNEST COUTERMARSH VICE PRESIDE 2.00 X X 0 0 0 MILISSA MOYNIHAN TREASURER 2.00 X X 0 0 0 PAUL SALAFIA CLERK 2.00 X X 0 0 0 DIANE TOWER DIRECTOR 0.50 X 0 0 0 RALPH ACABA DIRECTOR 0.50 X 0 0 0 LINDA CARPENTER ARDITO DIRECTOR 0.50 X 0 0 0 JACQUELINE SONNABEND DIRECTOR 0.50 X 0 0 0 MICHAEL BREDA DIRECTOR 0.50 X 0 0 0 VICTORIA BERNARD DIRECTOR 0.50 X 0 0 0 PATRICK LAWLOR DIRECTOR 0.50 X 0 0 0 CLAUDIA SOO HOO DIRECTOR 0.50 X 0 0 0 DIPTI SHAH DIRECTOR 0.50 X 0 0 0 ROBIN GORSKI-ROUTHIER DIRECTOR 0.50 X 0 0 0 85406 false false false 153235 522846 7058 676081 INSTRUCTION REVENUES 624310 711477 711477 MANAGEMENT FEES 561000 102000 102000 CAMP FEES 624310 45622 45622 OTHER PROGRAM FEES 700 700 859799 27298 27298 1419500 1221186 198314 198314 198314 386079 153235 126063 260016 260016 2021508 1058113 287314 54144 54144 85406 35534 24936 24936 817237 679579 98341 39317 14627 10970 1931 1726 85480 64110 11283 10087 14951 14951 18750 18750 26178 26178 39421 9722 5073 24626 4597 4597 45422 12011 25239 8172 2859 2859 53485 53485 121023 119252 1771 58614 41515 17099 FARM OPERATIONS 252432 252432 INSTRUCTION AND SUPPORT 34191 34191 TELEPHONE 11398 11398 FUNDRAISING EXPENSES 11030 4369 6661 13439 6299 6538 602 1764684 1326987 290795 146902 235801 1047973 247562 536101 4500 950 18667 33875 15167 6699 5756301 1451587 5355068 4304714 6253 13314 61314 204787 5944332 6148413 91939 132718 3090 1039516 983925 467015 450805 1601560 1567448 X 3876939 4166459 465833 414506 4342772 4580965 5944332 6148413 X 256824 880 -29736 10225 X false true X true false X 1002002 833696 841845 1095367 676081 4448991 878646 409365 588287 758597 859799 3494694 386079 386079 1880648 1243061 1430132 1853964 1921959 8329764 74150 25000 20000 119150 19284 26959 46243 93434 51959 20000 165393 8164371 560 27298 27858 560 27298 27858 1880648 1243061 1430132 1854524 1949257 8357622 0.97690 0.93870 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1935325 1935325 3162592 1159995 2002597 51022 650 50372 64570 14166 50404 542792 276776 266016 4304714 X 2158676 880 136288 137168 2021508 2021508 1890747 126063 126063 1764684 1764684 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX-EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION AS DEFINED BY SECTION 509(A) OF THE IRC. THEREFORE, IT IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES EXCEPT FOR TAX ON UNRELATED BUSINESS INCOME. MANAGEMENT HAS DETERMINED THAT SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINNANCIAL STATEMENTS. FASB ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY TAXING AUTHOURITIES FOR PERIODS BEFORE 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN FAIR VALUE OF BENEFICIAL INTEREST OF AGENCY ENDO 10,225 FUNDRAISING EXPENSES 126,063 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 126,063 X X true ERRANDS & EVENT BY LAUREN PO BOX 3280 ANDOVER MA 01810 EVENT PLAN false 573928 26178 547750 573928 26178 547750 MA SPIRIT OF GIVIN 423228 150700 272528 4000 53553 1778 27846 GOLF TOURNAMENT 109235 585 108650 19853 10820 7745 532463 151285 381178 23853 64373 1778 35591 125595 255583 SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V) ERRANDS & EVENT BY LAUREN SPIRIT OF GIVING GALA true IRONSTONE THERAPY INC 450 LOWELL STREET ANDOVER MA 01810 043420288 501C3 54144 EARLY INTERVENTION A 1 SCHEDULE I, PAGE 1, PART I, LINE 2 FOR THE GRANTS DISCLOSED IN PART II, THE RECIPIENT ORGANIZATION IS REQUIRED TO KEEP RECORDS REGARDING SPONSORSHIP DETAILS WHICH ARE TO BE MADE AVAILABLE UPON REQUEST. A MASSACHUSETTS DEVELOPMENT FINANCE A 043431814 2008-03-07 1908000 CAPITAL EXPENDITURES false false false A 2009 false false true true A false false false false true false false A false false false false true false false false false A false PURPOSE OF ISSUE DESCRIPTION MASSACHUSETTS DEVELOPMENT FINANCE AG CAPITAL EXPENDITURES NANCY GREELEY BOARD PRESIDENT 10598 REAL ESTATE COMMISSI false FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO THE ANNUAL AUDIT THE FINANCE COMMITTEE REVIEWS THE END-OF-YEAR PROFIT AND LOSS AND BALANCE SHEETS AND PRESENTS THEM TO THE BOARD OF DIRECTORS FOR REVIEW, TOGETHER WITH A PROPOSED BUDGET FOR THE FOLLOWING YEAR (ACCOMPLISHED AT NOVEMBER BOARD MEETING AND REVIEWED AGAIN IN DECEMBER). AFTER THE AUDIT, THE EXECUTIVE DIRECTOR BRINGS ANY PROPOSED BUDGET CHANGES TO THE FINANCE COMMITTEE AND THE BOARD REVIEWS AND AGAIN APPROVES THE BUDGET WITH ANY CHANGES. WHEN THE DRAFT FINANCIALS ARE RECEIVED, THE EXECUTIVE DIRECTOR SHARES THE DRAFT FORM 990 AND FINANCIAL STATEMENTS WITH THE FINANCE COMMITTEE AND THE BOARD FOR APPROVAL PRIOR TO FILING. ANY QUESTIONS ARE BROUGHT TO THE AUDITOR BY THE EXECUTIVE DIRECTOR FOR CLARIFICATION OR QUESTION, AND/OR THE AUDITOR ATTENDS A MEETING OF THE FINANCE COMMITTEE AND/OR THE BOARD TO ANSWER ANY QUESTIONS OR CLARIFY ANY ISSUES. FORM 990, PAGE 6, PART VI, LINE 12C CHALLENGE UNLIMITED HAS A CONFLICT OF INTEREST POLICY. IT IS INCLUDED IN THE POLICIES AND PROCEDURES HANDBOOK GIVEN TO ALL EMPLOYEES UPON HIRE, AS WELL AS TO ALL BOARD MEMBERS AND VOLUNTEERS, AND WE REQUIRE A WRITTEN ACKNOWLEDGEMENT THAT THE POLICY HAS BEEN RECEIVED, READ AND UNDERSTOOD AND THAT THE PARTY AGREES TO ABIDE BY THE POLICY. MONITORING IS AN ONGOING PROCESS. FULL TIME STAFF MEET WEEKLY TO GO OVER ISSUES AND THE BOARD GOVERNANCE COMMITTEE MEETS REGULARLY AND REPORTS TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS THE COMPENSATION AND SALARY PACKAGE OF THE EXECUTIVE DIRECTOR ANNUALLY. NO INDEPENDENT PARTIES ARE BROUGHT IN FOR REVIEW OF THIS DATA, ALTHOUGH SOMETIMES OPINIONS AND STATISTICS ARE SOUGHT BY MEMBERS OF THE GOVERNANCE COMMITTEE AS PART OF THE PROCESS. FORM 990, PAGE 6, PART VI, LINE 15B SALARIES AND WAGES FOR EMPLOYEES OTHER THAN THE EXECUTIVE DIRECTOR ARE DETERMINED AND APPROVED BY THE BOARD THROUGH THE BUDGETING PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S FORMS 990 AND 1023 ARE AVAILABLE ON THE ORGANIZATION'S WEB SITE, ON GUIDESTAR AND UPON REQUEST AT THE ORGANIZATION'S OFFICE. THE CONFLICT OF INTEREST POLICY IS IN ALL OUR POLICIES AND PROCEDURES BINDERS KEPT IN OUR MAIN OFFICE, GIVEN TO ALL EMPLOYEES AND VOLUNTEERS AND IS AVAILABLE TO ANYONE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN NAV OF AGENCY ENDOWMENT 10,225 IRONSTONE THERAPY INC 450 LOWELL STREET ANDOVER MA 01810 043420288 TO PROVIDE MA 501C3 10 N/A false false true false false true false false false false true false true false false false false false false false IRONSTONE THERAPY INC E 1039516 BALANCE OF OUTSTANDING DE IRONSTONE THERAPY INC L 54000 BY CONTRACT IRONSTONE THERAPY INC J 48000 BY CONTRACT IRONSTONE THERAPY INC B 54015 GRANT BASED ON PROGRAM NE