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Carter Community Building Association

EIN 02-0222116 · Lebanon, NH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE CCBA PROVIDES A WIDE VARIETY OF RECREATIONAL SERVICES INCLUDING EXERCISE OR FITNESS FACILITIES AND PROGRAMS, A CHILDREN'S DROP-IN CENTER AND ACTIVITIES PROGRAMS, YOUTH SPORTS INSTRUCTION, ATHLETIC TEAMS AND LEAGUES FOR YOUTH AND ADULTS, AND LEISURE FACILITIES AND EVENTS.

Income
$3.4 million
Spending
$2.8 million
Spent on programs
87%
Reserves
19.7 months of spending
Largest source of income
fees for its services, 59%
Employees
170
Volunteers
13
Highest pay
$146,790, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 91% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 19.7 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 19% of income.

  • Income trend

    15 of 15

    Income rose 18% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs and raising each dollar of donations cost 9 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 73% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $2.4 million spent. FEES CHARGED FOR USE OF EXERCISE FACILITIES AND PARTICIPATION IN PROGRAMS ARE THE CCBA'S PRIMARY SOURCE OF SUPPORT. THEY PAY FOR MOST OPERATING EXPENSES (E.G., PERSONNEL, UTILITIES, BUILDING AND EQUIPMENT MAINTENANCE, AND OFFICE AND PROGRAM SUPPLIES). ENDOWMENT FUNDS, TRUST INCOME AND, IN SOME YEARS, FOUNDATION GRANTS ENABLE THE CCBA TO OFFSET AN ANNUAL OPERATING DEFICIT AND PAY FOR CAPITAL REPAIRS AND IMPROVEMENTS. NO MONIES ARE RECEIVED FROM THE MUNICIPAL, STATE, OR FEDERAL GOVERNMENTS. SOME FEES ARE SET "AT COST" (I.E., INCLUDING DIRECT AND INDIRECT EXPENSES) AND OTHERS ARE "DISCOUNTED." QUITE A FEW SERVICES ARE OFFERED AT NO CHARGE.EXAMPLES OF "AT COST" SERVICES ARE MOST WITHERELL RECREATION CENTER ADULT MEMBERSHIPS AND PROGRAMS SUCH AS SWIM LESSONS, PRESCHOOL ACTIVITIES CLASSES, AND DAY CAMPS. WE INTEND THESE FEES TO BE AFFORDABLE FOR MOST AREA RESIDENTS.EXAMPLES OF DISCOUNTED SERVICES INCLUDE WITHERELL RECREATION CENTER YOUTH, FAMILY, DISABLED ADULT, AND SENIOR MEMBERSHIPS. FEES FOR PROGRAMS SUCH AS YOUTH BASKETBALL AND VOLLEYBALL TEAMS ARE SUBSIDIZED AND NOMINAL FEES ARE CHARGED FOR SOME SPECIAL EVENTS SUCH AS THE "FAMILY VALENTINES DANCE". IN ADDITION, A "YOUTH SCHOLARSHIP FUND" ENABLES YOUNGSTERS TO RECEIVE WITHERELL RECREATION CENTER MEMBERSHIPS AND PARTICIPATE IN PROGRAMS AND SENIOR RATES ARE EXTENDED TO DISABLED ADULTS OF ALL AGES. FURTHER, BUSINESSES AND ORGANIZATIONS MAY ENROLL THEIR EMPLOYEES IN OUR "CORPORATE ASSOCIATE" DISCOUNT PROGRAM.EXAMPLES OF FREE SERVICES INCLUDE THE CHILDREN'S DROP-IN CENTER AT THE CARTER COMMUNITY BUILDING, BASKETBALL AND TENNIS COURTS AND CHILDREN'S PLAY SPACES IN OUR IRENE DECATO MEMORIAL PARK AND FRANK P. CANILLAS RECREATION AREA, AND SPECIAL EVENTS SUCH AS "FALL FEST AND AN ANNUAL "EASTER EGG HUNT."

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1949.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

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