2026-09-09T15:55:46-05:00 2025-12-31 464547996 E J CALLAHAN & ASSOCIATES LLC ONE PLEASURE ISLAND ROAD SUITE 2A WAKEFIELD MA 01880 990 2025-01-01 042303708 MASSACHUSETTS 4-H FOUNDATION INC MASS 5088811244 1661 WORCESTER RD 201 FRAMINGHAM MA 01701 ROBERT KORDENBROCK EXECUTIVE DIRECTOR 5088811244 2026-09-08 1 EDWARD J CALLAHAN CPA P00314334 6179747697 2026-09-08 2025 ROBERT KORDENBROCK 1661 WORCESTER RD 201 FRAMINGHAM MA 01701 1291346 0 X HTTPS://WWW.MASS4HFOUNDATION.ORG/ X FOUNDATION 1955 MA THE MISSION OF THE MASSACHUSETTS 4-H FOUNDATION IS TO SUPPORT AND STRENGTHEN 4-H YOUTH DEVELOPMENT PROGRAMS ACROSS MASSACHUSETTS BY SECURING AND MANAGING FINANCIAL RESOURCES THAT ENABLE EDUCATIONAL OPPORTUNITIES, LEADERSHIP DEVELOPMENT, AND POSITIVE YOUTH EXPERIENCES. THE FOUNDATION'S MOST SIGNIFICANT ACTIVITIES INCLUDE FUNDRAISING THROUGH INDIVIDUAL AND CORPORATE CONTRIBUTIONS, GRANTS, AND SPECIAL EVENTS; MANAGING AND INVESTING FUNDS, INCLUDING ENDOWMENTS; AND DISTRIBUTING FINANCIAL SUPPORT FOR 4-H PROGRAMS, SCHOLARSHIPS, CAMPS, AND YOUTH INITIATIVES ADMINISTERED PRIMARILY THROUGH UMASS EXTENSION. THE FOUNDATION ALSO PROMOTES AWARENESS OF 4-H AND BUILDS PARTNERSHIPS TO EXPAND PROGRAM REACH AND IMPACT. 20 20 1 20 0 0 363465 209497 0 0 565490 600666 -7765 -12347 921190 797816 408602 339514 0 0 69948 171015 0 0 103902 192373 205277 670923 715806 250267 82010 11005281 11281775 51970 63974 10953311 11217801 X THE MISSION OF THE MASSACHUSETTS 4-H FOUNDATION IS TO SUPPORT AND STRENGTHEN 4-H YOUTH DEVELOPMENT PROGRAMS ACROSS MASSACHUSETTS BY SECURING AND MANAGING FINANCIAL RESOURCES THAT ENABLE EDUCATIONAL OPPORTUNITIES, LEADERSHIP DEVELOPMENT, AND POSITIVE YOUTH EXPERIENCES. THE FOUNDATION'S MOST SIGNIFICANT ACTIVITIES INCLUDE FUNDRAISING THROUGH INDIVIDUAL AND CORPORATE CONTRIBUTIONS, GRANTS, AND SPECIAL EVENTS; MANAGING AND INVESTING FUNDS, INCLUDING ENDOWMENTS; AND DISTRIBUTING FINANCIAL SUPPORT FOR 4-H PROGRAMS, SCHOLARSHIPS, CAMPS, AND YOUTH INITIATIVES ADMINISTERED PRIMARILY THROUGH UMASS EXTENSION. THE FOUNDATION ALSO PROMOTES AWARENESS OF 4-H AND BUILDS PARTNERSHIPS TO EXPAND PROGRAM REACH AND IMPACT. 0 0 339514 339514 SEE SCHEDULE O. 33198 SEE SCHEDULE O. 7570 SEE SCHEDULE O. 380282 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 1 0 MA X X X ROBERT LIGHTBODY 5088811244 1661 WORCESTER RD FRAMINGHAM MA 01701 X BONINI SARAH TRUSTEE 0.10 X 0 0 0 COSTA DEREK TRUSTEE 0.10 X 0 0 0 GALLAWAY STACEY TRUSTEE 0.10 X 0 0 0 HOWE MARK TRUSTEE 0.10 X 0 0 0 LECKIE CAREY TRUSTEE 0.10 X 0 0 0 MCBRIDE BILLY TRUSTEE 0.10 X 0 0 0 PRAHL ERIKA TRUSTEE 0.10 X 0 0 0 RANDLE ASHLEY TRUSTEE 0.10 X 0 0 0 RULL GARZA MATEO TRUSTEE 0.10 X 0 0 0 TAYLOR THERESA TRUSTEE 0.10 X 0 0 0 THIBAULT DAVID TRUSTEE 0.10 X 0 0 0 TROTTER PHILIP TRUSTEE 0.10 X 0 0 0 VERRILL STEPHEN TRUSTEE 0.10 X 0 0 0 WALLACE-HILTPOLD VA SHON TRUSTEE 0.10 X 0 0 0 WILLIAMS MICHAEL TRUSTEE 0.10 X 0 0 0 WILSON SUSANNAH TRUSTEE 0.10 X 0 0 0 BORGESON STEVE PRESIDENT 25.00 X 0 0 0 HICKS JAMES CLERK 1.00 X 0 0 0 LEHMAN DAVID TREASURER 1.00 X 0 0 0 VAUGHAN NICOLE VICE PRESIDENT 1.00 X 0 0 0 0 0 0 0 0 0 0 0 51761 157736 209497 210911 210911 866246 476491 389755 389755 389755 4692 51761 17039 -12347 -12347 797816 0 0 588319 339514 339514 158745 33198 64564 60983 12270 305 11965 59960 57435 2525 63113 63113 13623 339 13284 10377 117 7259 3001 9366 9366 29661 7400 10421 11840 3044 3044 1762 53 1709 642 642 13729 13425 304 715806 380282 231622 103902 204533 155213 13012 5276 22874 21753 604 1121 10769408 11061143 17724 59022 11005281 11281775 34246 4827 17724 59147 51970 63974 X 4379537 4494052 6573774 6723749 10953311 11217801 11005281 11281775 82010 182480 0 X X 0 1 X 1 0 X 255432 308817 285134 363465 199883 1412731 25547 7495 13688 265 0 46995 280979 316312 298822 363730 199883 1459726 1459726 106293 128141 156955 205150 210911 807450 2267176 0.64390 0.65240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10821494 720008 340641 11200861 8907508 0 2078672 164686 10821494 7306915 32450 1815328 247185 8907508 8970071 47560 -1449525 261191 7306915 7643048 7860 1552665 232674 8970071 0.39670 0.24150 0.36180 0 0 22874 21753 1121 1121 LEASE LIABILITY - ST 19522 LEASE LIABILITY - LT 39625 59147 X 976344 182455 59186 241641 734703 63113 63113 797816 711854 59186 59186 652668 63113 25 63138 715806 PART V, LINE 4: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND STATE TAXES UNDER SIMILAR PROVISIONS. AS A NOT-FOR-PROFIT ENTITY, THE FOUNDATION IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"), IF APPLICABLE. IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, THE FOUNDATION APPLIES THE "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION AND DERECOGNITION OF TAX POSITIONS FOR ITS FINANCIAL STATEMENTS. THE FOUNDATION, IN ACCORDANCE WITH ACCOUNTING STANDARDS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, HAS EVALUATED UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING STANDARDS REGARDING ACCOUNTING FOR CONTINGENCIES AND HAS DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF EITHER DECEMBER 31, 2025 AND 2024. FURTHERMORE, THERE ARE NO TAX-RELATED INTEREST OR PENALTIES INCLUDED IN THE FINANCIAL STATEMENTS. PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND STATE TAXES UNDER SIMILAR PROVISIONS. AS A NOT-FOR-PROFIT ENTITY, THE FOUNDATION IS SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"), IF APPLICABLE. IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, THE FOUNDATION APPLIES THE "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION AND DERECOGNITION OF TAX POSITIONS FOR ITS FINANCIAL STATEMENTS. THE FOUNDATION, IN ACCORDANCE WITH ACCOUNTING STANDARDS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, HAS EVALUATED UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING STANDARDS REGARDING ACCOUNTING FOR CONTINGENCIES AND HAS DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF EITHER DECEMBER 31, 2025 AND 2024. FURTHERMORE, THERE ARE NO TAX-RELATED INTEREST OR PENALTIES INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PASS-THROUGH FUNDS 42,147. FUNDRAISING EVENT 17,039. PART XII, LINE 2D - OTHER ADJUSTMENTS: PASS-THROUGH FUNDS 42,147. FUNDRAISING EVENT 17,039. PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER EXPENSES 25. GOLF TOURNAMENT 56453 51761 4692 1806 7700 5200 2333 56453 51761 4692 1806 7700 5200 2333 17039 -12347 1 UNIVERSITY OF MASSACUSSETS AMHERST 300 MASSACHUSETTS AVE AMHERST MA 01003 046002284 115 162664 0 SUPPORT THE WORK UMASS AMHERST FOUNDATION 134 HICKS WAY AMHERST MA 01003 542084125 501 (C) (3) 24000 0 RECORDS & GIFT PROCEEDS PART I, LINE 2: THE ORGANIZATION MAINTAINS WRITTEN POLICIES AND PROCEDURES FOR AWARDING AND MONITORING GRANTS. GRANT RECIPIENTS ARE SELECTED BASED ON ESTABLISHED ELIGIBILITY CRITERIA. THE ORGANIZATION REQUIRES PERIODIC REPORTS FROM GRANTEES TO ENSURE FUNDS ARE USED FOR THE INTENDED CHARITABLE PURPOSES. STAFF REVIEW THESE REPORTS AND MAY CONDUCT FOLLOW-UP COMMUNICATIONS OR SITE VISITS AS NEEDED. ALL GRANT-RELATED ACTIVITIES ARE DOCUMENTED AND RETAINED FOR COMPLIANCE AND AUDIT PURPOSES. FORM 990, PART III, LINE 4A, PROGRAM SERVICE THE FOUNDATION'S SUPPORT OF THE 4-H PROGRAM INCLUDED FUNDS FOR 4-H EDUCATORS' SALARIES; EDUCATIONAL PROGRAMS IN URBAN AND RURAL REGIONS IN THE AREAS OF ANIMAL SCIENCES, SCIENCE, ENGINEERING AND TECHNOLOGY; COMMUNITY SERVICES; CURRICULA; AND VIRTUAL PROGRAMS. FORM 990, PART III, LINE 4B, PROGRAM SERVICE THE FOUNDATION PROVIDED DIRECT STAFF SUPPORT AND RELATED EXPENSES AS WELL AS MARKETING AND PROMOTIONAL MATERIALS. FORM 990, PART III, LINE 4C, PROGRAM SERVICE OTHER OFFICE EXPENSES USED FOR PROGRAMS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY CERTIFIED PUBLIC ACCOUNTANTS AND REVIEWED BY THE FOUNDATION'S DIRECTOR OF FINANCE AS WELL AS THE PRESIDENT AND TREASURER OF THE BOARD OF TRUSTEES ACTING ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12 COMPENSATION OF ALL EMPLOYEES IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AND IS BASED ON PERFORMANCE AND COMPARABLE SALARIES IN THE WORKPLACE. THERE ARE NO KEY EMPLOYEES, AND NO OFFICERS OR TRUSTEES THAT RECEIVE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S DOCUMENTS ARE MADE AVAILABLE TO ALL WHO REQUEST THEM. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEARS.