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CHILD AND FAMILY REALTY CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(25). EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, EACH IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX PROVISIONS UNDER FASB ASC 740, INCOME TAXES, WHICH PROVIDES A FRAMEWORK FOR HOW ENTITIES SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR FINANCIAL STATEMENTS. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS REVIEWED THE ORGANIZATION'S REPORTING AND BELIEVES THEY HAVE NOT TAKEN TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO BE DETERMINED TO BE INCORRECT BY THE IRS AND, THEREFORE, NO ADJUSTMENTS OR DISCLOSURES ARE REQUIRED. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS."},{"form_and_line_reference":"PART XI","explanation":"EXCERPT FROM WAYPOINT CONSOLIDATED FINANCIAL STATEMENTS: WAYPOINT HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS, AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. CHILD AND FAMILY REALTY CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(25). EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, EACH IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE."}]},"ScheduleJ":{"compensation_arrangements":{"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"BORJA ALVAREZ DE TOLEDO","title":"CHIEF EXECUTIVE OFFICER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":220693,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":28443,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":14802,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":263938,"name":"BORJA ALVAREZ DE TOLEDO"},{"person_name":"COLLEEN IVES","title":"CHIEF OPERATING OFFICER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":147085,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":14457,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":28703,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":190245,"name":"COLLEEN IVES"}],"supplemental_information":[{"form_and_line_reference":"PART III","explanation":"THE COMPENSATION IS PAID BY A RELATED ORGANIZATION, WAYPOINT, THAT USES THE FOLLOWING PROCEDURE: THE TREASURER PREPARES A REPORT FOR THE COMPENSATION COMMITTEE THAT INCLUDES THE USE OF COMPENSATION SURVEYS. THE COMPENSATION COMMITTEE REVIEWS THE INFORMATION PROVIDED ALONG WITH THE INFORMATION OBTAINED BY COMMITTEE MEMBERS FROM OTHER NON-PROFIT ORGANIZATIONS. BASED ON THIS INFORMATION, THE COMMITTEE MAKES A RECOMMENDATION TO THE FULL BOARD FOR THEIR CONSIDERATION. THE BOARD THEN DETERMINES AND APPROVES THE FINAL COMPENSATION AMOUNT."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":20222164,"business_name_line1":"WAYPOINT","primary_activities_text":"SERVICES TO INDIVIDUALS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"LINE 10","controlled_organization_indicator":false,"legal_domicile_state":"NH","address_line1":"464 CHESTNUT ST","city":"MANCHESTER","state":"NH","zip":"03105","name":"WAYPOINT","address":"464 CHESTNUT ST, MANCHESTER, NH, 03105"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":true,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"WAYPOINT","amount_involved":392000,"method_of_amount_determination":"FAIR MARKET VALUE","transaction_type":"J","name":"WAYPOINT"},{"business_name_line1":"WAYPOINT","amount_involved":5964420,"method_of_amount_determination":"FAIR MARKET VALUE","transaction_type":"E","name":"WAYPOINT"},{"business_name_line1":"WAYPOINT","amount_involved":150000,"method_of_amount_determination":"FAIR MARKET VALUE","transaction_type":"M","name":"WAYPOINT"}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-1.0,"percentile":0.07391165328325347},"Operating Reserve Ratio":{"score":null,"percentile":null},"Liabilities to Assets Ratio":{"score":0.7405506819202458,"percentile":0.09938433096135063},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":0.017381194039495538,"percentile":0.3894369712574221},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.0,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":false}}},"Governance Policy Score":{"score":0.8888888888888888,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.6428571428571429,"weight":20},"Accountability":{"score":0.9537037037037037,"weight":14},"Sustainability":{"score":0.0790061888188729,"weight":13},"Growth":{"score":0.3894369712574221,"weight":8}},"Overall Score":{"score":0.5518467442490805,"percentile":0.10488010612830244}},"source_xml":"202501509349301215_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}