2025-04-09T17:30:05-04:00 2024-06-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2023-07-01 510290329 CLARENCE FRAIM SENIOR CENTER OF DELAWARE INC CLAR 3026588420 669 SOUTH UNION STREET WILMINGTON DE 19805 CASEY HUSFELT EXECUTIVE DIRECTOR 3026588420 2025-04-09 true false LISA K DEROSE CPA P01324705 3022660202 2025-04-09 2023 2025-03-06 01:10:19Z MURPHY MARBURY 669 SOUTH UNION STREET WILMINGTON DE 19805 347654 false X WWW.FRAIMCENTER.ORG X 1985 DE THE MISSION OF THE FRAIM CENTER FOR ACTIVE ADULTS IS TO PROVIDE OPPORTUNITIES FOR ADULTS TO PARTICIPATE IN HEALTHY ACTIVITIES THAT HELP ADULTS WITH STENGTH, CARDIO WORKOUT, AND BALANCE. TO ACHIEVE THIS FRAIM OFFERS WARM-WATER, INDOOR SWIMMING, AQUATIC EXERCISE, YOGA, TAI CHI, SOCIAL PROGRAMMING, WELLNESS WORKSHOPS AND MORE THAT PROMOTE HEALTHY AND INDEPENDENT LIVING. 7 7 12 25 0 388123 325733 2424 4994 10376 16048 1288 879 402211 347654 7814 18682 0 140541 162981 0 0 214132 127708 362487 309371 39724 38283 1153829 1641512 18015 318733 1135814 1322779 X THE MISSION OF THE FRAIM CENTER FOR ACTIVE ADULTS IS TO PROVIDE OPPORTUNITIES FOR ADULTS TO PARTICIPATE IN HEALTHY ACTIVITIES THAT HELP ADULTS WITH STENGTH, CARDIO WORKOUT, AND BALANCE. TO ACHIEVE THIS FRAIM OFFERS WARM-WATER, INDOOR SWIMMING, AQUATIC EXERCISE, YOGA, TAI CHI, SOCIAL PROGRAMMING, WELLNESS WORKSHOPS AND MORE THAT PROMOTE HEALTHY AND INDEPENDENT LIVING. false false 141066 18682 34860 WELLNESS PROGRAMS - THESE PROGRAMS ENCOMPASES AQUATICS 20 CLASSES PER WEEK INCLUDING WATER AEROBICS, DEEPWATER TRAINING AND THE ARTHRITIS FOUNDATION PROGRAMS PLUS SWIMMING LESSONS. FITNESS CLASSES 18 CLASSES PER WEEK INCLUDE STABILITY BALL, FREE WEIGHTS, BALANCE, FLEX AND STRETCH, RANGE OF MOTION LINE DANCE, FITNESS CENTER IS AVAILABLE WITH UP TO DATE EQUIPMENT. WALKING PROGRAMS, VOLLEYBALL, TAI CHI, PICKLE BALL, YOGA, TENNIS, AND BOCCE ARE ALSO OFFERED. APPROXIMATELY 200 INDIVIDUALS WERE SERVED DURING THE FISCAL YEAR. 90323 4994 SOCIAL, RECREATIONAL AND EDUCATIONAL PROGRAMS- THESE PROGRAMS ENCOURAGE EMOTIONAL AND SPIRITUAL WELLBEING FOR OUR MEMBERS. THE ACTIVITIES INCLUDE SPECIAL MEAL PROGRAMS, ART WORKSHOPS OIL AND WATER COLORS, WII BOWLING, CHORUS, TRAVEL, PARTIES, BILLARDS, CARDS, WOODSHOP, NUTRITIONAL SEMINARS AND VARIOUS OTHER WORKSHOPS. APPROXIMATELY 100 INDIVIDUALS WERE SERVED DURING THE FISCAL YEAR. 49914 SUPPORTIVE SERVICE 281303 true true false false false false false false false true true true false true true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 4 0 true 12 true false false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false false true true true false false true true false X X CASEY HUSFELT 3026588420 669 SOUTH UNION STREET WILMINGTON DE 19805 MURPHY MARBURY PRESIDENT 4.00 X X 0 0 0 IVA BOARDMAN VICE-PRESIDE 2.00 X X 0 0 0 GEORGE KRUPANSKI SECRETARY 2.00 X X 0 0 0 STYNA LECOMPTE TREASURER 2.00 X X 0 0 0 RACHEL KANE BOARD MEMBER 1.00 X 0 0 0 JIM KANE BOARD MEMBER 1.00 X 0 0 0 CASEY HUSFELT EXECUTIVE DI 35.00 X 62074 0 0 GREG MEADOR BOARD MEMBER 1.00 X 0 0 0 62074 false false false 34860 276882 13991 325733 VARIOUS CLASSES AND LESSONS 4994 4994 4994 16048 16048 879 879 879 347654 4994 16927 18682 18682 63680 58586 5094 78688 72393 6295 3922 3608 314 5415 4982 433 11276 10374 902 19023 14267 4756 61280 56336 4944 356 320 36 1534 1395 139 7179 6461 718 DIRECT PROGRAM COSTS 18317 18317 SUPPLIES 16937 15582 1355 MISCELLANEOUS 3082 3082 309371 281303 28068 0 230783 245890 50055 75000 1769 8031 7470 95943 89782 638 6161 646224 770846 216329 220101 316044 1153829 1641512 515 2689 17500 316044 18015 318733 X 967260 1083996 168554 238783 1135814 1322779 1153829 1641512 38283 134187 -3005 17500 X false true X true false X 303220 267344 294426 388123 325733 1578846 303220 267344 294426 388123 325733 1578846 1578846 8742 8309 6641 10376 16048 50116 1605 1445 1352 1288 879 6569 1635531 49196 0.96530 0.96410 X PART II, LINE 10 SPECIAL EVENTS INCOME 6,569 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 216328 21687 18682 3005 220101 195639 14184 2956 216328 243413 -25300 3383 207730 195639 57967 7000 3193 243413 196538 4927 3000 2826 195639 false false 72583 66422 6161 23360 23360 6161 DELAWARE COMMUNITY FOUNDATION 220101 F 220101 RIGHT OF USE ASSET - BUILDING SPACE 316044 316044 LONG-TERM LIABILITY RIGHT OF USE 316044 316044 X 481841 134187 134187 347654 347654 306366 306366 3005 3005 309371 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE COMPRISED OF TWO SEPARATE TRUST FUNDS CREATED BY AN INDIVIDUAL FOR THE BENEFIT OF THE SENIOR CENTER. THESE TRUST FUNDS ARE MANAGED BY DELAWARE COMMUNITY FOUNDATION AN UNRELATED NONPROFIT ORGANIZATION ON BEHALF OF THE SENIOR CENTER. THE TRUST FUNDS WERE CREATED FOR TWO SPECIFIC PURPOSES: 1 PARKING LOT MAINTENANCE AND 2 SWIMMING POOL OR ACQUATIC ACTIVITIES. THE SENIOR CENTER IS ENTITLED TO RECEIVE AN ANNUAL DISTRIBUTION FROM THE NET INVESTMENT INCOME GENERATED BY THESE TRUSTS; HOWEVER, THE SENIOR CENTER HAS NO CONTROL OVER THE TRUST ASSETS. SCHEDULE D, PAGE 3, PART X ALTHOUGH THE ORGANIZATION IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, THE ORGANIZATION IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES", WHCH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. ASC CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT'S RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. THE ORGANIZATION IS A DELAWARE NOT-FOR-PROFIT CORPORATION, EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE EXCEPT FOR ANY EARNINGS FROM UNRELATED BUSINESS INCOME. THERE WAS NO INCOME TAXES DUE IN THE FISCAL YEAR ENDING JUNE 30, 2023 OR 2022, AND THERE WAS NO UNCERTAIN TAX POSITIONS CONSIDERED TO BE MATERIAL. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS IN DETERMINING ANY UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION. THE ORGANIZATION FILES A FORM 990 TAX RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX ANNUALLY. THE ORGANIZATION'S RETURNS FOR 2022, 2021, AND 2020 ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. false BOYS & GIRLS CLUB 18682 FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE FRAIM CENTER FOR ACTIVE ADULTS IS TO PROVIDE OPPORTUNITIES FOR ADULTS TO PARTICIPATE IN HEALTHY ACTIVITIES THAT HELP ADULTS WITH STENGTH, CARDIO WORKOUT, AND BALANCE. TO ACHIEVE THIS FRAIM OFFERS WARM-WATER, INDOOR SWIMMING, AQUATIC EXERCISE, YOGA, TAI CHI, SOCIAL PROGRAMMING, WELLNESS WORKSHOPS AND MORE THAT PROMOTE HEALTHY AND INDEPENDENT LIVING. FORM 990, PAGE 6, PART VI, LINE 11B FEDERAL FORM 900 IS REVIEWED AND APPROVED BY THE OFFICERS OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD COMPLETES A CONFLICT OF INTEREST QUESTIONAIRE ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEW AND APPROVE ALL EXECUTIVE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS REVIEW AND APPROVE OTHER OFFICERS AND KEY EMPLOYEE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THESE AND OTHER DOCUMENTS ARE AVAILABLE AT THE CENTER'S ADMINISTRATIVE OFFICES. THE FORM 990 IS ALSO AVAILABLE ON THE GUIDESTAR WEBSITE.