Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
Brookline Community Foundation Inc.
990 • Fiscal year 2025 • EIN 04-2103944
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 7.7% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Balance Sheet
Assets
Up$16,548,281
Up $1,006,844 (+6.5%) from 2024
Net Assets
Up$15,748,851
Up $761,594 (+5.1%) from 2024
Liabilities
Up$799,430
Up $245,250 (+44%) from 2024
Revenue And Expenses
Revenue
Down$2,452,618
Down $5,163,632 (-68%) from 2024
Expenses
Up$2,547,089
Up $323,890 (+15%) from 2024
Net Income
Down-$94,471
Down $5,487,522 (-102%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Apr 1, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $2,765,978
Mission and Program Overview
Mission
The brookline community foundation creates opportunity and promotes equity through the transformative power of giving.
To create opportunity and promote equity through the transformative power of giving.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $14,430,007 | $15,638,965 | ▲ $1,208,958 |
| Cash and Non-Interest-Bearing Accounts | $638,448 | $485,204 | ▼ $153,244 |
| Savings and Temporary Cash Investments | $144,088 | $148,828 | ▲ $4,740 |
| Pledges and Grants Receivable | $192,250 | $146,000 | ▼ $46,250 |
| Prepaid Expenses and Deferred Charges | $26,279 | $17,784 | ▼ $8,495 |
| Total Assets | $15,541,437 | $16,548,281 | ▲ $1,006,844 |
| Other Assets Total | $110,365 | $111,500 | ▲ $1,135 |
| Liabilities | |||
| Other Liabilities | $526,085 | $487,940 | ▼ $38,145 |
| Grants Payable | - | $291,250 | - |
| Deferred Revenue | $20,580 | $14,700 | ▼ $5,880 |
| Accounts Payable and Accrued Expenses | $7,515 | $5,540 | ▼ $1,975 |
| Total Liabilities | $554,180 | $799,430 | ▲ $245,250 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $7,896,434 | $8,106,559 | ▲ $210,125 |
| Net Assets With Donor Restrictions | $7,090,823 | $7,642,292 | ▲ $551,469 |
| Total Net Assets Fund Balance | $14,987,257 | $15,748,851 | ▲ $761,594 |
| Total Liabilities and Net Assets / Fund Balance | $15,541,437 | $16,548,281 | ▲ $1,006,844 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $8,972,488 | $194,421 | ▲ $844,881 | $429,596 | $9,582,194 |
| 2023 | $3,956,329 | $4,758,737 | ▲ $485,802 | $228,380 | $8,972,488 |
| 2022 | $3,518,089 | $321,917 | ▲ $329,771 | $213,448 | $3,956,329 |
| 2021 | $3,857,394 | $268,565 | ▼ $430,822 | $177,048 | $3,518,089 |
| 2020 | $2,998,158 | $175,260 | ▲ $836,264 | $152,288 | $3,857,394 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Aba Taylor | Former Executive Director | FT | $177,028 | $12,281 | $189,309 |
| Laura Becker | Director of Finance & Ops | PT | $134,404 | $11,647 | $146,051 |
Board Members and Trustees
| Name | Title |
|---|---|
| David Mann | Co-president |
| Zoraida Fernandez | Co-president |
| Amy Luster | Board Member |
| Craig Harsfield | Board Member |
| Gioia Perugini | Board Member |
| Manish Maski | Board Member |
| Marcia B Hertz | Board Member |
| Matthew Sudduth | Board Member |
| Oliver Scholle | Board Member |
| Rob Daves | Board Member |
| Steve Heikin | Board Member |
| Veronika Trufanova | Board Member |
| Victor Viktorov | Board Member |
| Jennifer Segel | Clerk |
| Ben Chang | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,777,827
- Program Service Revenue
- $0
- Investment Income
- $655,339
- Other Revenue
- $19,452
- All Other Contributions
- $918,749
- Change in Net Assets
- $-94,471
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,391,964
- Revenue Not Reported on Financial Statements
- $60,654
- Revenue Not Reported on Form 990
- $856,065
- Total Revenue per Audited Statements
- $3,248,029
- Total Revenue per Form 990
- $2,452,618
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $1,591,415 |
| Salaries, Compensation, and Employee Benefits | $500,146 |
| Other Expenses | $399,703 |
| Total Fundraising Expense | $357,985 |
| Professional Fundraising Fees | $55,825 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $1,591,415 | - | - | $1,591,415 |
| Other Salaries and Wages | $94,799 | $86,340 | $133,991 | $315,130 |
| Current Officers, Directors, Trustees, and Key Employees | $35,532 | $35,532 | $47,376 | $118,440 |
| Office Expenses | $31,326 | $20,886 | $52,216 | $104,428 |
| Fees for Services Management | $66,555 | $22,185 | $600 | $89,340 |
| Fees for Services Other | $21,353 | $43,907 | $21,480 | $86,740 |
| Fees for Service Investment Mgmnt Fees | - | $60,654 | - | $60,654 |
| Fees for Services Professional Fundraising | - | - | $55,825 | $55,825 |
| Payroll Taxes | $10,342 | $11,292 | $13,389 | $35,023 |
| Fees for Services Accounting | - | $22,950 | - | $22,950 |
| Other Employee Benefits | $3,115 | $2,943 | $16,512 | $22,570 |
| Occupancy | $9,214 | $4,608 | $4,608 | $18,430 |
| Pension Plan Contributions | $1,653 | $2,712 | $4,618 | $8,983 |
| Conferences and Meetings | $2,372 | $1,582 | $3,955 | $7,909 |
| Insurance | $2,049 | $1,366 | $3,415 | $6,830 |
| Fees for Services Legal | - | $536 | - | $536 |
| Other Expenses | $461 | $1,425 | - | $461 |
| Total Functional Expenses | $1,870,186 | $318,918 | $357,985 | $2,547,089 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,547,089 |
| Expenses per Audited Statements | $2,486,435 |
| Total Expenses per Audited Statements | $2,486,435 |
| Expenses Not Reported on Financial Statements | $60,654 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Fii-national Dba Uptogether | Concord, CA | 501(c)(3) | Guaranteed Income Project With Uptogether Brookline and Brookline Housing Authority | $545,000 |
| Town of Brookline Finance Department | Brookline, MA | Town of Brookline | 2025 Bhs Scholarship Grants | $196,500 |
| Brookline Teen Center | Brookline, MA | 501(c)(3) | Btc Operations Support, Btc Annual T-shirts, Emergency Operating Funds, Capacity Building - Brookline Teen Center, Btc Shuttle Van, Food Is Fuel Program at the Brookline Teen Center, Equipment for the New Maker Space for Design Purposes (3dprinter, Heat Press) | $136,000 |
| Brookline Center for Community Mental Health | Brookline, MA | 501(c)(3) | Care Connections | $100,000 |
| Steps to Success Inc | Brookline, MA | 501(c)(3) | Career Connections (sts), Building Strong Early Literacy Foundations Across Generations (tanya Paris) | $46,000 |
| Puppet Showplace Theater | Brookline, MA | 501(c)(3) | Legislative Earmark for the Puppet Showplace | $45,000 |
| Building Bridges Education Inc | Hyde Park, MA | 501(c)(3) | Building Bridges Education Hbcu Program | $32,500 |
| Town of Brooklinepublic Schools of Brookline | Brookline, MA | Town of Brookline | Whipple Writing Programs 2025-26 | $31,400 |
| Brookline Interactive Group | Brookline, MA | Town of Brookline | YOUTH MEDIA TRAINING PROGRAM, TELLING YOUR STORY SEASONS 10 AND BEYOND, TRUSTEES OF FRIENDS OF BROOKLINE PUBLIC HEALTH VOTED UNANIMOUSLY TO BECOME MEMBERS OF BROOKLINE INTERACTIVE GROUP AT THE $250.00 LEVEL. THIS WILL ENABLE MAKING PODCASTS AND VIDEOS TO SHARE IMPORTANT PUBLIC HEALTH INFORMATION, STIPEND FOR BGREAT COMMITTEE | $30,625 |
| Brookline Housing Authority | Brookline, MA | 501(c)(3) | ON JULY 30, 2025, THE TRUSTEES OF FRIENDS OF BROOKLINE PUBLIC HEALTH VOTED UNANIMOUSLY TO GRANT BROOKLINE HOUSING AUTHORITY $1,000. TO SUPPORT FUNDING OF THE BHA SUMMER WELLNESS CHALLENGE, AT THE JUNE 18, 2025 ANNUAL MEETING OF FRIENDS OF BROOKLINE PUBLIC HEALTH THE TRUSTEES VOTED UNANIMOUSLY TO USE OUR BCF FUND TO SUPPORT THE BROOKLINE HOUSING AUTHORITY'S BROOKLINE COMMUNITY DAY ACTIVITIES HELD ON JUNE 3, 2025, HOLIDAY ASSISTANCE & FLEXIBLE FUNDS, SUMMER WELLNESS CHALLENGE | $30,000 |
| Brookline Recreation Department | Brookline, MA | Town of Brookline | Grant to Cover Some of the Costs for Work Done to Create New Forward Tees Completed This Last Spring. | $30,000 |
| Brookline Community Development Corporation | Brookline, MA | 501(c)(3) | Holiday Gift Drive, Brookline Community Engagement 2024 | $27,500 |
| Town of Brooklinebrookline Adult and Community Education | Brookline, MA | Town of Brookline | Ba&ce Smartsummers 2025 (fy26) Scholarships | $25,500 |
| Familyaid Boston Inc | Boston, MA | 501(c)(3) | Providing a Safety Net for Brookline Families With Children Experiencing Homelessness | $25,000 |
| Springwell Inc | Waltham, MA | 501(c)(3) | Providing Nutrition & Support for Vulnerable Brookline Older Adults | $25,000 |
| Brookline Early Education Program | Brookline, MA | 501(c)(3) | Fund Disbursement Annual Grant From Lauren Dunne Astley Fund, Summer Enrichment at Brookline Early Education Program (beep) | $19,200 |
| Brookline Food Pantry | Brookline, MA | 501(c)(3) | Brookline Thrives, a Program of the Brookline Food Pantry | $15,000 |
| College Affordable Inc | Needham, MA | 501(c)(3) | COLLEGE AFFORDABLE: ADDRESSING THE COLLEGE AFFORDABILITY CRISIS | $15,000 |
| 2life Communities | Brighton, MA | 501(c)(3) | 2LIFE'S CREATIVE APPROACHES TO HEALTHIER AGING IN BROOKLINE. | $12,600 |
| Project Citizenship | Boston, MA | 501(c)(3) | Citizenship Services in Brookline | $12,300 |
| Brooklinenews | Brookline, MA | 501(c)(3) | Brookline.news Education Reporter | $12,000 |
| Dress for Success Boston | Boston, MA | 501(c)(3) | Confidence Days for Brookline Youth | $12,000 |
| Brookline Arts Center | Brookline, MA | 501(c)(3) | FILM SCREENING AND CONVERSATION WITH NOOR ABED, GENERAL OPERATING SUPPORT, "WE NO LONGER PREFER MOUNTAINS" OUTDOOR FILM SCREENING | $11,500 |
| Caritas Communities Inc | Braintree, MA | 501(c)(3) | Emergency Rental Assistance for 3 Vulnerable Individuals in Brookline | $11,500 |
| BOSTON WORKER'S CIRCLE CENTER FOR JEWISH CULTURE AND SOCIAL JUSTICE | Brookline, MA | 501(c)(3) | Boston Workers Circle - Strategic Plan Implementation | $11,100 |
| White Snake Projects | Brookline, MA | 501(c)(3) | SING OUT STRONG: ENVIRONMENTAL VOICES | $11,000 |
| Breaktime | Boston, MA | 501(c)(3) | The Breaktime Community Fund | $10,000 |
| JEWISH FAMILY AND CHILDREN'S SERVICES | Waltham, MA | 501(c)(3) | Family Table | $10,000 |
| Mab Community Services Inc | Brookline, MA | 501(c)(3) | Healthy Aging for Brookline Older Adults With Visual Disabilities | $10,000 |
| Society of St Vincent De Paul - St Mary of the Assumption | Brookline, MA | 501(c)(3) | Personalized Safety Net Assistance | $10,000 |
| St Mary of the Assumption School | Brookline, MA | 501(c)(3) | ST. MARY'S ATHLETIC PROGRAM EXPANSION | $10,000 |
| Young Israel of Brookline | Brookline, MA | 501(c)(3) | Neighbor to Neighbor Support Program/together on Tuesdays Program | $10,000 |
| Women Thriving Inc | Brookline, MA | 501(c)(3) | Community Leadership Program Support | $9,800 |
| Voices Boston | Brookline, MA | 501(c)(3) | Voices Boston Tuition Assistance 2024-2025 | $8,000 |
| Emerald Necklace Conservancy | Boston, MA | 501(c)(3) | EMERALD NECKLACE CONSERVANCY: INVESTING IN EQUITABLE PARKS CARE, PROGRAMMING & PARTNERSHIPS | $5,700 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- Yes
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $76,440 |
| Fundraising Direct Expenses | $56,988 |
| Professional Fundraising Fees | $55,825 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Brookline Fund Golf Tournament | $158,873 | $76,440 | $22,987 | $53,453 |
| Total Events | $158,873 | $76,440 | $56,988 | $19,452 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Conditional Grant Advance | $487,940 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepar