Civic Intelligence

Ecumenical Social Action Committee Inc

EIN 04-2455301 • 501(c)3 • Jamaica Plain, MA

Profile

Esac is dedicated to ensuring stability of neighborhoods and improving the quality of life for their most vulnerable residents.

434 JamaicawayJamaica Plain, MA 02130

www.esacboston.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.60x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.27x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

12th percentile

-26%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$107,584

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

3rd percentile

-61%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-16%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$230,897

Down $366,620 (-61%) from 2023

Liabilities

Down

$368,656

Down $2,901 (-0.8%) from 2023

Net Assets

Down

-$137,759

Down $363,719 (-161%) from 2023

Revenue

Down

$1,375,903

Down $255,622 (-16%) from 2023

Expenses

Up

$1,739,622

Up $17,446 (+1.0%) from 2023

Net Income

Down

-$363,719

Down $273,068 (-301%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2009: $418,662Liabilities 2009: $111,480Net Assets 2009: $307,1822009Assets 2011: $530,231Liabilities 2011: $116,973Net Assets 2011: $413,2582011Assets 2012: $393,483Liabilities 2012: $94,397Net Assets 2012: $299,0862012Assets 2013: $475,865Liabilities 2013: $178,351Net Assets 2013: $297,5142013Assets 2014: $335,454Liabilities 2014: $200,187Net Assets 2014: $135,2672014Assets 2015: $298,902Liabilities 2015: $178,773Net Assets 2015: $120,1292015Assets 2016: $257,543Liabilities 2016: $204,302Net Assets 2016: $53,2412016Assets 2017: $278,393Liabilities 2017: $164,235Net Assets 2017: $114,1582017Assets 2018: $211,112Liabilities 2018: $177,551Net Assets 2018: $33,5612018Assets 2019: $329,498Liabilities 2019: $178,718Net Assets 2019: $150,7802019Assets 2020: $543,516Liabilities 2020: $396,461Net Assets 2020: $147,0552020Assets 2021: $727,281Liabilities 2021: $519,073Net Assets 2021: $208,2082021Assets 2022: $890,446Liabilities 2022: $573,835Net Assets 2022: $316,6112022Assets 2023: $597,517Liabilities 2023: $371,557Net Assets 2023: $225,9602023Assets 2024: $230,897Liabilities 2024: $368,656Net Assets 2024: -$137,7592024

Highlighted filing

2024

Assets$230,897
Liabilities$368,656
Net Assets-$137,759

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2009: $382,344Expenses 2009: $661,275Net Income 2009: -$278,9312009Revenue 2011: $1,344,906Expenses 2011: $1,228,269Net Income 2011: $116,6372011Expenses 2012: $1,692,2712012Revenue 2013: $1,519,696Expenses 2013: $1,521,268Net Income 2013: -$1,5722013Revenue 2014: $831,340Expenses 2014: $993,587Net Income 2014: -$162,2472014Revenue 2015: $782,907Expenses 2015: $798,045Net Income 2015: -$15,1382015Revenue 2016: $895,838Expenses 2016: $933,862Net Income 2016: -$38,0242016Revenue 2017: $968,485Expenses 2017: $907,568Net Income 2017: $60,9172017Revenue 2018: $841,954Expenses 2018: $922,551Net Income 2018: -$80,5972018Revenue 2019: $820,114Expenses 2019: $702,895Net Income 2019: $117,2192019Revenue 2020: $819,055Expenses 2020: $822,780Net Income 2020: -$3,7252020Revenue 2021: $1,215,239Expenses 2021: $1,154,086Net Income 2021: $61,1532021Revenue 2022: $1,807,349Expenses 2022: $1,702,075Net Income 2022: $105,2742022Revenue 2023: $1,631,525Expenses 2023: $1,722,176Net Income 2023: -$90,6512023Revenue 2024: $1,375,903Expenses 2024: $1,739,622Net Income 2024: -$363,7192024

Highlighted filing

2024

Revenue$1,375,903
Expenses$1,739,622
Net Income-$363,719

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.37$0.14$1.38$1.74$0.36
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.37$0.23$1.63$1.72$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.57$0.32$1.81$1.70$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.52$0.21$1.22$1.15$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.40$0.15$0.82$0.82$0.00
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.33$0.18$0.15$0.82$0.70$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.18$0.03$0.84$0.92$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.16$0.11$0.97$0.91$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.20$0.05$0.90$0.93$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.18$0.12$0.78$0.80$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.20$0.14$0.83$0.99$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.18$0.30$1.52$1.52$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.09$0.30$1.69
2011Summary only. Only limited summary data is available for this year.$0.53$0.12$0.41$1.34$1.23$0.12
2009Summary only. Only limited summary data is available for this year.$0.42$0.11$0.31$0.38$0.66$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,397,681
Mission and Program Overview

Mission

Esac is dedicated to ensuring stability of neighborhoods and improving the quality of life for their most vulnerable residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$225,988$180,009▼ $45,979
Cash and Non-Interest-Bearing Accounts$360,039$46,938▼ $313,101
Prepaid Expenses and Deferred Charges$8,090$550▼ $7,540
Total Assets$597,517$230,897▼ $366,620
Other Assets Total$3,400$3,400→ $0
Liabilities
Deferred Revenue$138,295$216,451▲ $78,156
Accounts Payable and Accrued Expenses$211,614$95,314▼ $116,300
Other Liabilities$21,648$56,891▲ $35,243
Total Liabilities$371,557$368,656▼ $2,901
Net Assets / Fund Balance
Net Assets With Donor Restrictions$243,972$243,972→ $0
Net Assets Without Donor Restrictions$-18,012$-381,731▼ $363,719
Total Net Assets Fund Balance$225,960$-137,759▼ $363,719
Total Liabilities and Net Assets / Fund Balance$597,517$230,897▼ $366,620

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$57,700---$57,700
2022$57,693-▲ $7-$57,700
2021$57,681-▲ $12-$57,693
2020$57,652-▲ $29-$57,681
2019$57,392-▲ $260-$57,652
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Margaret DriskoCEOFT$107,584$107,584

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$237,764
Program Service Revenue
$1,159,914
Investment Income
$3
Other Revenue
$-21,778
All Other Contributions
$173,884
Change in Net Assets
$-363,719

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,375,903
Total Revenue per Audited Statements
$1,375,903
Total Revenue per Form 990
$1,375,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,130,596
Other Expenses$398,785
Grants and Similar Amounts Paid$210,241
Total Fundraising Expense$56,263
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$682,190$85,945$41,620$809,755
Grants to Domestic Individuals$210,241--$210,241
Other Employee Benefits$110,975$13,655$5,923$130,553
Current Officers, Directors, Trustees, and Key Employees$97,584$10,000-$107,584
Payroll Taxes$70,302$8,650$3,752$82,704
Occupancy$36,270$4,463$1,936$42,669
Fees for Services Other$13,858$4,093$740$18,691
Insurance$13,819$1,700$738$16,257
Office Expenses$13,576$1,670$724$15,970
Travel$5,290$234$101$5,625
All Other Expenses$2,383$2,391$127$4,901
Fees for Services Accounting-$4,700-$4,700
Other Expenses$3,697$455$197$4,349
Fees for Services Legal-$2,880-$2,880
Interest-$1,669-$1,669
Advertising$538$66$29$633
Total Functional Expenses$1,539,921$143,438$56,263$1,739,622

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,739,622
Total Expenses per Audited Statements$1,739,622
Total Expenses per Form 990$1,739,622
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,778
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Soiree$63,880-$21,778-
Total Events$63,880-$21,778$-21,778
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$56,891
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

This form 990 is distributed and reviewed by the finance committee and is voted on and approved by the board of directors.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer, key employee and member of a committee with board delegated powers on an annual basis completes the conflict of interest statement and acknowledment which acknowledges that each individual has disclosed any potential conflict of interest, received a copy of the policy read and understands the policy, and agrees to comply with the policy.

Form 990, Page 6, Part VI, Line 19

No documents available to the public unless specifically requested.

Filing and Contact Details

Filer

Filer Name
The Ecumenical Social Action
EIN
04-2455301
Phone
6175242555
Address
434 JAMAICAWAY, JAMAICA PLAIN, MA 02130

Signing Officer

Name
Margaret Drisko
Title
CEO
Phone
6175242555
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Drisko
Formed
1968
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
19

Preparer

Firm
Sean F Murphy CPA LLC
Address
135 MAIN ST, MEDWAY, MA 02053
Preparer
Sean F Murphy
Phone
5085333406
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Esac is a community-based nonprofit and multi-service agency that strives to improve the quality of life for residents of boston and eastern massachusetts. Focusing on children and the elderly through innovative programs in home ownership, education, and community service, esac helps identify problems that threaten individuals and communities, and works in partnership with other agencies to find creative, long-lasting solutions. By sending forth ripples of hope, esac serves as a catalyst for strengthening neighborhoods and building communities.

Form 990, Page 2, Part III, Line 4D

Mortgage assistance payments - segment of the sustainable home ownership program, esac provides mortgaage assistance to homeowners threatened with the loss of a home due to lost job, sustained injury, or divorse, etc.

Raw XML AppendixShowing 400 of 487 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0ESAC IS A COMMUNITY-BASED NONPROFIT AND MULTI-SERVICE AGENCY THAT STRIVES TO IMPROVE THE QUALITY OF LIFE FOR RESIDENTS OF BOSTON AND EASTERN MASSACHUSETTS. FOCUSING ON CHILDREN AND THE ELDERLY THROUGH INNOVATIVE PROGRAMS IN HOME OWNERSHIP, EDUCATION, AND COMMUNITY SERVICE, ESAC HELPS IDENTIFY PROBLEMS THAT THREATEN INDIVIDUALS AND COMMUNITIES, AND WORKS IN PARTNERSHIP WITH OTHER AGENCIES TO FIND CREATIVE, LONG-LASTING SOLUTIONS. BY SENDING FORTH RIPPLES OF HOPE, ESAC SERVES AS A CATALYST FOR STRENGTHENING NEIGHBORHOODS AND BUILDING COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUSTAINABLE HOME OWNERSHIP - THE SUSTAINABLE HOME OWNERSHIP CENTER ASSISTS LOW TO MODERATE HOMEOWNERS WITH SERVICES IN TWO AREAS: 1) SENIOR HOME REPAIR PROVIDES IN HOME REPAIR AND REHABILIATION WORK TO ELIMINATE CONDITIONS THAT THREATEN THE HEALTH AND SAFETY OF ELDER HOMEOWNERS, 2) THE FORECLOSURE PREVENTION PROGRAM PROVIDES COUNSELING ON SOUND REMEDIES TO PREVENT MORTGAGE DEFAULT AND FIGHT PREDATORY LENDING PRACTICES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY SUPPORT AND COLLABORATION - COMMUNITY COLLABORATION WITH OTHER AREA BASED ORGANIZATIONS TO ENSURE STABILITY THROUGH ACTION IN THE COMMUNITY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0MORTGAGE ASSISTANCE PAYMENTS - SEGMENT OF THE SUSTAINABLE HOME OWNERSHIP PROGRAM, ESAC PROVIDES MORTGAAGE ASSISTANCE TO HOMEOWNERS THREATENED WITH THE LOSS OF A HOME DUE TO LOST JOB, SUSTAINED INJURY, OR DIVORSE, ETC.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MORGAGE ASSITANCE
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FOR MORTGAGE ASSISTANCE PROVIDED BY ESAC THE CLIENT MUST DEMONSTRATE NEED, COMPLETE AN INTAKE APPLICATION AND PROVIDE PROOF OF THE NEED
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ESAC IS A COMMUNITY-BASED NONPROFIT AND MULTI-SERVICE AGENCY THAT STRIVES TO IMPROVE THE QUALITY OF LIFE FOR RESIDENTS OF BOSTON AND EASTERN MASSACHUSETTS. FOCUSING ON CHILDREN AND THE ELDERLY THROUGH INNOVATIVE PROGRAMS IN HOME OWNERSHIP, EDUCATION, AND COMMUNITY SERVICE, ESAC HELPS IDENTIFY PROBLEMS THAT THREATEN INDIVIDUALS AND COMMUNITIES, AND WORKS IN PARTNERSHIP WITH OTHER AGENCIES TO FIND CREATIVE, LONG-LASTING SOLUTIONS. BY SENDING FORTH RIPPLES OF HOPE, ESAC SERVES AS A CATALYST FOR STRENGTHENING NEIGHBORHOODS AND BUILDING COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MORTGAGE ASSISTANCE PAYMENTS - SEGMENT OF THE SUSTAINABLE HOME OWNERSHIP PROGRAM, ESAC PROVIDES MORTGAAGE ASSISTANCE TO HOMEOWNERS THREATENED WITH THE LOSS OF A HOME DUE TO LOST JOB, SUSTAINED INJURY, OR DIVORSE, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS FORM 990 IS DISTRIBUTED AND REVIEWED BY THE FINANCE COMMITTEE AND IS VOTED ON AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS ON AN ANNUAL BASIS COMPLETES THE CONFLICT OF INTEREST STATEMENT AND ACKNOWLEDMENT WHICH ACKNOWLEDGES THAT EACH INDIVIDUAL HAS DISCLOSED ANY POTENTIAL CONFLICT OF INTEREST, RECEIVED A COPY OF THE POLICY READ AND UNDERSTANDS THE POLICY, AND AGREES TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC UNLESS SPECIFICALLY REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D

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