Civic Intelligence

Jewish Family Service of Worcester Inc

990 • Fiscal year 2014 • EIN 04-2104350

Oct 01, 2013 to Sep 16, 2014 • Filed on Aug 14, 2015

646 Salisbury Street01609

(508) 755-3101

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

1st percentile

-1952%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

2nd percentile

-90%

Faster revenue growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Down

$0

Down $1,142,611 (-100%) from 2013

Net Assets

Down

$0

Down $535,958 (-100%) from 2013

Liabilities

Down

$0

Down $606,653 (-100%) from 2013

Revenue

Down

$1,229

Down $858,870 (-100%) from 2013

Expenses

Down

$25,223

Down $1,130,129 (-98%) from 2013

Net Income

Up

-$23,994

Up $271,259 (+92%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $901,957Liabilities 2010: $191,679Net Assets 2010: $710,2782010Assets 2011: $829,579Liabilities 2011: $233,455Net Assets 2011: $596,1242011Assets 2012: $764,846Liabilities 2012: $277,261Net Assets 2012: $487,5852012Assets 2013: $1,142,611Liabilities 2013: $606,653Net Assets 2013: $535,9582013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,323,7592010Revenue 2011: $1,117,750Expenses 2011: $1,266,849Net Income 2011: -$149,0992011Expenses 2012: $1,222,6352012Revenue 2013: $860,099Expenses 2013: $1,155,352Net Income 2013: -$295,2532013Revenue 2014: $1,229Expenses 2014: $25,223Net Income 2014: -$23,9942014

Highlighted filing

2014

Revenue$1,229
Expenses$25,223
Net Income-$23,994
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 16, 2014
Signed
Aug 14, 2015
Return Version
2013v4.0
Gross Receipts
$1,229
Mission and Program Overview

Mission

Jfs worcester provides counseling and social services to support individuals and strengthen family life. Based on traditional jewish values of social responsibility and concern for all members of the community, jfs serves all in need without regard to race, religion, or the ability to pay. Jfs serves as court appointed guardianship/conservatorship to frail elders unable to make decisions on their own behalf; counseling to children, adolescents, families, and adults for mental health and relationship difficulties.

Jfs worcester ("jfs") provides counseling and social services to support individuals and strengthen family life. Based on traditional jewish values of social responsibility and concern for all members of the community, jfs serves all in need without regard to race, religion, or the ability to pay. Jfs serves as court appointed guardianship/conservatorship to frail elders unable to make decisions on their own behalf, counseling to children, adolescents, families, and adults for mental health and relationship difficulties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$924,328$0▼ $924,328
Cash and Non-Interest-Bearing Accounts$133,127$0▼ $133,127
Accounts Receivable$72,956$0▼ $72,956
Prepaid Expenses and Deferred Charges$12,150$0▼ $12,150
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,142,611$0▼ $1,142,611
Other Assets Total$50$0▼ $50
Liabilities
Other Liabilities$469,630$0▼ $469,630
Accounts Payable and Accrued Expenses$136,703$0▼ $136,703
Deferred Revenue$320$0▼ $320
Total Liabilities$606,653$0▼ $606,653
Net Assets / Fund Balance
Temporarily Rstr Net Assets$488,775$0▼ $488,775
Permanently Rstr Net Assets$110,110$0▼ $110,110
Unrestricted Net Assets$-62,927$0▲ $62,927
Total Net Assets Fund Balance$535,958$0▼ $535,958
Total Liabilities and Net Assets / Fund Balance$1,142,611$0▼ $1,142,611

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$110,110---$110,110
2012$110,110---$110,110
2011$109,400$710--$110,110
2010$109,400---$109,400
2009$109,400---$109,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kathy BurnesPresidentPT$95,313$95,313

Board Members and Trustees

NameTitle
Brad HartzDirector
Deb FinsDirector
Doug RossDirector
Jonathan KappelDirector
Ken McdonnellDirector
Stacy GoodmanDirector
Warren PalleyDirector
Richard CohenTreasurer & Clerk
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,229
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-23,994

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,229
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,229
Total Revenue per Form 990
$1,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,381
Total Fundraising Expense$743
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$-10,158

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$9,739$4,699-$14,438
Fees for Services Management-$11,000-$11,000
Occupancy-$5,428$182$5,610
Other Expenses$1,348$8,214-$1,348
Advertising--$561$561
Fees for Services Other$458--$458
Other Employee Benefits$265--$265
Other Salaries and Wages$-10,423--$-10,423
Fees for Services Accounting-$-21,714-$-21,714
Total Functional Expenses$16,853$7,627$743$25,223

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$25,223
Total Expenses per Audited Statements$25,223
Total Expenses per Form 990$25,223
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Jewish family and children's service, inc. (jfcs) provided management services to the organization. Jfcs is paid monthly for the services they provide.

Form 990, Part VI, Section A, Line 4

On september 16, 2014, jewish family service of worcester, inc. Was dissolved and jewish family and children's services, inc. Named as successor to all remaining funds, property or assets.

Form 990, Part VI, Section A, Line 7A

Jewish family and children's services, inc is the sole member and has the power to appoint the board of directors.

Form 990, Part VI, Section A, Line 7B

In addition to the power to elect directors and to elect officers, the member shall have such powers and rights as are vested in it by law, the articles of organization or these by-laws, and such other powers and rights as the directors may designate.

Form 990, Part VI, Section B, Line 11

Jfs worcester makes the form 990 available to the full board of directors for review prior to its filing. The purpose of the review is to assure that all board members have the opportunity to know: 1. What is being filed on the due date; 2. How the agency describes itself, its mission and major program accomplishments; 3. And how it answers key questions related to compliance with the requirements of the irs. The purpose of the board review is not for individual members to grant approval, but to be aware of what is being filed.

Form 990, Part VI, Section B, Line 12C

Every board member is provided a related party form annually to complete and sign. No contract or transaction between the corporation and one or more of its directors, or his or her family members, or between the corporation and any other organization of which one or more of its directors or his or her family members are members, shareholders, directors, trustees or officers, or in which any of them has any direct or indirect financial or other interest, shall be void or voidable, or in any way affected, solely for this reason, or solely because the director is present or participates in the meeting of the directors, or of a committee thereof, which authorizes, approves or ratifies the contract or transaction, if: (a) the material facts of his or her relationship or interest as to the contract or transaction are disclosed or are known to the directors or the committee which authorizes, approves or ratifies the contract or transaction; (b) the directors or the committee in good faith authorizes, approves or ratifies the contract or transaction by the affirmative vote of sixty-seven percent (67%) of the disinterested directors or committee members present at the meeting at which quorum is present (without counting interested persons toward quorum); provided, however, that where the potential conflict of interest at issue involves a contract or transaction with another non-profit organization in which all of the directors of the corporation also serve as directors, the contract or transaction shall be authorized, approved or ratified in good faith by the affirmative vote of sixty-seven percent (67%) of the directors or committee members without an interest in the contract or transaction other than their interest as a director of the non-profit organization, who are present at a meeting at which quorum is present (and such directors shall be counted in determining the presence of a quorum at such meeting); and (c) the contract or transaction is in the best interests of the corporation as of the time it is authorized, approved or ratified by the directors or a committee thereof.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, the form 990 and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d). In addition, the form 990 is available via guidestair and the massachusetts attorney general's website.

Filing and Contact Details

Filer

EIN
04-2104350
Phone
5087553101

Signing Officer

Name
Rimma Zelfand
Title
Executive Director
Phone
5087553101
Signed
2015-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Burnes
Formed
1944
Legal Domicile
Ma
Voting Board Members
0
Independent Board Members
0
Employees
24
Volunteers
0

Preparer

Preparer
Lynne Johnson
Phone
6179129000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of assets to successor organization -511,964.

Financial Statement Notes

PART X, LINE 2:

The organization is qualified under section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. The organization is subject to federal and state income taxes on unrelated business income. The organization follows the fasb asc 740, income taxes, which clarifies the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the consolidated financial statements. The organization recognizes a tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained in an examination by the taxing authorities. Management evaluated the organization's tax positions and concluded that the organization has no material uncertainties in income taxes. With few exceptions, the organization is no longer subject to income tax examinations by the u.s., federal, state or local tax authorities for fiscal years before 2011.

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IRS990/OtherExpensesGrp/ProgramServicesAmt13610
IRS990/OtherExpensesGrp/ProgramServicesAmt21348
IRS990/OtherExpensesGrp/TotalAmt011856
IRS990/OtherExpensesGrp/TotalAmt18214
IRS990/OtherExpensesGrp/TotalAmt23610
IRS990/OtherExpensesGrp/TotalAmt31348
IRS990/OtherLiabilitiesGrp/BOYAmt0469630
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0-10423
IRS990/OtherSalariesAndWagesGrp/TotalAmt0-10423
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0110110
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012150
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KATHY BURNES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01229
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01229
IRS990/ProgSrvcAccomActy2Grp/Desc0AGING - PROVIDES COURT APPOINTED GUARDIANSHIP OR CONSERVATORSHIP TO ELDERS NO LONGER COMPETENT TO MAKE THEIR OWN DECISIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09226
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0829
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt042318
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0327443
IRS990/PYOtherRevenueAmt02582
IRS990/PYProgramServiceRevenueAmt0815197
IRS990/PYRevenuesLessExpensesAmt0-295253
IRS990/PYSalariesCompEmpBnftPaidAmt0827909
IRS990/PYTotalExpensesAmt01155352
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0860099
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-23994
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0400
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0THE INFORMATION PROVIDED FOR CURRENT YEAR 2013 IN SCHEDULE A, PART II REPRESENTS INFORMATION FOR THE SHORT PERIOD OCTOBER 1, 2013 TO SEPTEMBER 16, 2014. THE ORGANIZATION DISSOLVED AS OF SEPTEMBER 16, 2014.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0FORM 990, SCHEDULE A, PART II:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt042318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0696941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0194146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0235087
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01168492
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04538
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08077
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05666
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018283
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03721349
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt017456
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt062921
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt068490
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0148867
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87490
IRS990ScheduleA/PublicSupportPY170Pct00.89600
IRS990ScheduleA/PublicSupportTotal170Amt01168492
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt042318
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0696941
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0194146
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0235087
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01168492
IRS990ScheduleA/TotalSupportAmt01335642
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0110110
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0110110
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0110110
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0110110
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0109400
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0710
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0110110
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0109400
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0109400
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0109400
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0109400
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt025223
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01229
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED IN AN EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt025223
IRS990ScheduleD/TotalRevenuePerForm990Amt01229
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01229
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt025223
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH, PROPERTY AND OTHER ASSETS WERE TRANSFERRED UPON DISSOLUTION.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine10JEWISH FAMILY & CHILDREN'S SERVICE INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-09-16
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0042104356
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0511964
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE ON DATE OF DISSOLUTION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine101430 MAIN STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0WALTHAM
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0MA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode002451
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: KATHY BURNS AND RICHARD COHEN
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: KATHY BURNS IS AN EMPLOYEE OF JFCS. RICHARD COHEN IS AN INDEPENDENT CONTRACTOR TO JFCS.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JEWISH FAMILY AND CHILDREN'S SERVICE, INC. (JFCS) PROVIDED MANAGEMENT SERVICES TO THE ORGANIZATION. JFCS IS PAID MONTHLY FOR THE SERVICES THEY PROVIDE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON SEPTEMBER 16, 2014, JEWISH FAMILY SERVICE OF WORCESTER, INC. WAS DISSOLVED AND JEWISH FAMILY AND CHILDREN'S SERVICES, INC. NAMED AS SUCCESSOR TO ALL REMAINING FUNDS, PROPERTY OR ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JEWISH FAMILY AND CHILDREN'S SERVICES, INC IS THE SOLE MEMBER AND HAS THE POWER TO APPOINT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN ADDITION TO THE POWER TO ELECT DIRECTORS AND TO ELECT OFFICERS, THE MEMBER SHALL HAVE SUCH POWERS AND RIGHTS AS ARE VESTED IN IT BY LAW, THE ARTICLES OF ORGANIZATION OR THESE BY-LAWS, AND SUCH OTHER POWERS AND RIGHTS AS THE DIRECTORS MAY DESIGNATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4JFS WORCESTER MAKES THE FORM 990 AVAILABLE TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO ITS FILING. THE PURPOSE OF THE REVIEW IS TO ASSURE THAT ALL BOARD MEMBERS HAVE THE OPPORTUNITY TO KNOW: 1. WHAT IS BEING FILED ON THE DUE DATE; 2. HOW THE AGENCY DESCRIBES ITSELF, ITS MISSION AND MAJOR PROGRAM ACCOMPLISHMENTS; 3. AND HOW IT ANSWERS KEY QUESTIONS RELATED TO COMPLIANCE WITH THE REQUIREMENTS OF THE IRS. THE PURPOSE OF THE BOARD REVIEW IS NOT FOR INDIVIDUAL MEMBERS TO GRANT APPROVAL, BUT TO BE AWARE OF WHAT IS BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EVERY BOARD MEMBER IS PROVIDED A RELATED PARTY FORM ANNUALLY TO COMPLETE AND SIGN. NO CONTRACT OR TRANSACTION BETWEEN THE CORPORATION AND ONE OR MORE OF ITS DIRECTORS, OR HIS OR HER FAMILY MEMBERS, OR BETWEEN THE CORPORATION AND ANY OTHER ORGANIZATION OF WHICH ONE OR MORE OF ITS DIRECTORS OR HIS OR HER FAMILY MEMBERS ARE MEMBERS, SHAREHOLDERS, DIRECTORS, TRUSTEES OR OFFICERS, OR IN WHICH ANY OF THEM HAS ANY DIRECT OR INDIRECT FINANCIAL OR OTHER INTEREST, SHALL BE VOID OR VOIDABLE, OR IN ANY WAY AFFECTED, SOLELY FOR THIS REASON, OR SOLELY BECAUSE THE DIRECTOR IS PRESENT OR PARTICIPATES IN THE MEETING OF THE DIRECTORS, OR OF A COMMITTEE THEREOF, WHICH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION, IF: (A) THE MATERIAL FACTS OF HIS OR HER RELATIONSHIP OR INTEREST AS TO THE CONTRACT OR TRANSACTION ARE DISCLOSED OR ARE KNOWN TO THE DIRECTORS OR THE COMMITTEE WHICH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION; (B) THE DIRECTORS OR THE COMMITTEE IN GOOD FAITH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION BY THE AFFIRMATIVE VOTE OF SIXTY-SEVEN PERCENT (67%) OF THE DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS PRESENT AT THE MEETING AT WHICH QUORUM IS PRESENT (WITHOUT COUNTING INTERESTED PERSONS TOWARD QUORUM); PROVIDED, HOWEVER, THAT WHERE THE POTENTIAL CONFLICT OF INTEREST AT ISSUE INVOLVES A CONTRACT OR TRANSACTION WITH ANOTHER NON-PROFIT ORGANIZATION IN WHICH ALL OF THE DIRECTORS OF THE CORPORATION ALSO SERVE AS DIRECTORS, THE CONTRACT OR TRANSACTION SHALL BE AUTHORIZED, APPROVED OR RATIFIED IN GOOD FAITH BY THE AFFIRMATIVE VOTE OF SIXTY-SEVEN PERCENT (67%) OF THE DIRECTORS OR COMMITTEE MEMBERS WITHOUT AN INTEREST IN THE CONTRACT OR TRANSACTION OTHER THAN THEIR INTEREST AS A DIRECTOR OF THE NON-PROFIT ORGANIZATION, WHO ARE PRESENT AT A MEETING AT WHICH QUORUM IS PRESENT (AND SUCH DIRECTORS SHALL BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT SUCH MEETING); AND (C) THE CONTRACT OR TRANSACTION IS IN THE BEST INTERESTS OF THE CORPORATION AS OF THE TIME IT IS AUTHORIZED, APPROVED OR RATIFIED BY THE DIRECTORS OR A COMMITTEE THEREOF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, THE FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS AVAILABLE VIA GUIDESTAIR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRANSFER OF ASSETS TO SUCCESSOR ORGANIZATION -511,964.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10JEWISH FAMILY & CHILDREN'S SERVICE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10JEWISH FAMILY & CHILDREN'S SERVICE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11JEWISH FAMILY & CHILDREN'S FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042104356
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1233124450
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SOCIAL SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1HOLDS BUSINESS PROPERTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 11B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101430 MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine111430 MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0WALTHAM

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