Civic Intelligence

Woburn Council of Social Concern Inc

EIN 04-2494773 • 501(c)3 • Woburn, MA

Profile

Woburn council of social concern (d.b.a. Council of social concern) is a charitable, community-based agency, responding to the basic needs of people of all ages, providing early childhood education and care, helping individuals develop their potential, creating positive family and community relationships, and fostering respect for diversity.

2 Merrimac StreetWoburn, MA 01801

www.socialconcern.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.18x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

38th percentile

-0.1%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

71st percentile

$111,054

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

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

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

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

Revenue Growth

32nd percentile

-2.8%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Up

$2,654,451

Up $266,228 (+11%) from 2023

Liabilities

Up

$487,654

Up $270,071 (+124%) from 2023

Net Assets

Down

$2,166,797

Down $3,843 (-0.2%) from 2023

Revenue

Down

$3,136,500

Down $89,406 (-2.8%) from 2023

Expenses

Up

$3,140,343

Up $328,133 (+12%) from 2023

Net Income

Down

-$3,843

Down $417,539 (-101%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,210,995Liabilities 2010: $1,476,596Net Assets 2010: $734,3992010Assets 2011: $2,282,410Liabilities 2011: $1,502,093Net Assets 2011: $780,3172011Assets 2012: $2,233,840Liabilities 2012: $1,433,125Net Assets 2012: $800,7152012Assets 2013: $2,218,600Liabilities 2013: $1,391,062Net Assets 2013: $827,5382013Assets 2014: $2,134,671Liabilities 2014: $1,245,995Net Assets 2014: $888,6762014Assets 2015: $2,149,174Liabilities 2015: $1,149,230Net Assets 2015: $999,9442015Assets 2016: $2,055,653Liabilities 2016: $1,126,337Net Assets 2016: $929,3162016Assets 2017: $1,939,911Liabilities 2017: $1,050,515Net Assets 2017: $889,3962017Assets 2018: $1,793,571Liabilities 2018: $998,885Net Assets 2018: $794,6862018Assets 2019: $1,848,981Liabilities 2019: $965,249Net Assets 2019: $883,7322019Assets 2020: $2,134,248Liabilities 2020: $1,030,374Net Assets 2020: $1,103,8742020Assets 2021: $2,002,440Liabilities 2021: $431,266Net Assets 2021: $1,571,1742021Assets 2022: $2,205,012Liabilities 2022: $463,368Net Assets 2022: $1,741,6442022Assets 2023: $2,388,223Liabilities 2023: $217,583Net Assets 2023: $2,170,6402023Assets 2024: $2,654,451Liabilities 2024: $487,654Net Assets 2024: $2,166,7972024

Highlighted filing

2024

Assets$2,654,451
Liabilities$487,654
Net Assets$2,166,797

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,007,8112010Revenue 2011: $2,078,876Expenses 2011: $2,033,036Net Income 2011: $45,8402011Expenses 2012: $1,972,7552012Revenue 2013: $2,044,893Expenses 2013: $2,017,728Net Income 2013: $27,1652013Revenue 2014: $2,162,868Expenses 2014: $2,101,541Net Income 2014: $61,3272014Revenue 2015: $2,083,669Expenses 2015: $1,972,401Net Income 2015: $111,2682015Revenue 2016: $1,907,163Expenses 2016: $1,977,791Net Income 2016: -$70,6282016Revenue 2017: $2,025,311Expenses 2017: $2,065,231Net Income 2017: -$39,9202017Revenue 2018: $2,083,661Expenses 2018: $2,178,371Net Income 2018: -$94,7102018Revenue 2019: $2,333,270Expenses 2019: $2,244,203Net Income 2019: $89,0672019Revenue 2020: $2,665,927Expenses 2020: $2,449,141Net Income 2020: $216,7862020Revenue 2021: $3,039,157Expenses 2021: $2,571,857Net Income 2021: $467,3002021Revenue 2022: $2,958,890Expenses 2022: $2,788,420Net Income 2022: $170,4702022Revenue 2023: $3,225,906Expenses 2023: $2,812,210Net Income 2023: $413,6962023Revenue 2024: $3,136,500Expenses 2024: $3,140,343Net Income 2024: -$3,8432024

Highlighted filing

2024

Revenue$3,136,500
Expenses$3,140,343
Net Income-$3,843

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.65$0.49$2.17$3.14$3.14$0.00
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.22$2.17$3.23$2.81$0.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.46$1.74$2.96$2.79$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.43$1.57$3.04$2.57$0.47
2020Detailed filing. Detailed filing data is available for this year.$2.13$1.03$1.10$2.67$2.45$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.97$0.88$2.33$2.24$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$1.00$0.79$2.08$2.18$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$1.05$0.89$2.03$2.07$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.06$1.13$0.93$1.91$1.98$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$1.15$1.00$2.08$1.97$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.13$1.25$0.89$2.16$2.10$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$1.39$0.83$2.04$2.02$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$1.43$0.80$1.97
2011Summary only. Only limited summary data is available for this year.$2.28$1.50$0.78$2.08$2.03$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$1.48$0.73$2.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 17, 2025
Return Version
2023v6.0
Gross Receipts
$3,168,043
Mission and Program Overview

Mission

Woburn council of social concern (d.b.a. Council of social concern) is a charitable, community-based agency, responding to the basic needs of people of all ages, providing early childhood education and care, helping individuals develop their potential, creating positive family and community relationships, and fostering respect for diversity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,452,149$1,500,911▲ $48,762
Cash and Non-Interest-Bearing Accounts$710,137$892,666▲ $182,529
Accounts Receivable$151,775$238,007▲ $86,232
Pledges and Grants Receivable$30,000--
Prepaid Expenses and Deferred Charges$44,162$22,867▼ $21,295
Total Assets$2,388,223$2,654,451▲ $266,228
Liabilities
Accounts Payable and Accrued Expenses$148,852$325,294▲ $176,442
Deferred Revenue$67,508$162,039▲ $94,531
Other Liabilities$1,223$321▼ $902
Total Liabilities$217,583$487,654▲ $270,071
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,074,765$2,131,797▲ $57,032
Net Assets With Donor Restrictions$95,875$35,000▼ $60,875
Total Net Assets Fund Balance$2,170,640$2,166,797▼ $3,843
Total Liabilities and Net Assets / Fund Balance$2,388,223$2,654,451▲ $266,228

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,083,427$1,051,905$2,135,332
Land$389,500-$389,500
Other Land Buildings$13,566$33,716$47,282
Equipment$14,418$11,056$25,474
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessie BencosmeExecutive DiPT$99,930$11,124$111,054
Elena FontanaBusiness Man-$76,020$493$76,513

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Ivanilde Dos SantosChild Care1089 MAIN ST, Woburn, MA 01801$110,055
Gisela ReynosoChild Care26 CLINTON ST, Woburn, MA 01801$100,788
Revenue and Support

Revenue Composition

Contributions and Grants
$3,049,666
Program Service Revenue
$40,824
Investment Income
$9,736
Other Revenue
$36,274
All Other Contributions
$732,856
Change in Net Assets
$-3,843

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory274$260,555Donor Declared Estimated
Other Non Cash Contri Table40$15,041Donor Declared Estimated
Other Non Cash Contri Table10$8,710Donor Declared Estimated
Other Non Cash Contri Table1$4,104Donor Declared Estimated
Other Non Cash Contri Table4$3,062Donor Declared Estimated
Total Noncash Contributions329$291,472-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,136,500
Revenue Not Reported on Form 990
$52,860
Total Revenue per Audited Statements
$3,189,360
Total Revenue per Form 990
$3,136,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,559,162
Other Expenses$1,182,009
Grants and Similar Amounts Paid$399,172
Total Fundraising Expense$168,713
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$940,580$86,846$127,653$1,155,079
Grants to Domestic Individuals$399,172--$399,172
Current Officers, Directors, Trustees, and Key Employees$98,181$108,927$3,056$210,164
Occupancy$125,406$51,047$4,627$181,080
Payroll Taxes$106,150$25,545$13,578$145,273
Depreciation Depletion$50,343$25,607$1,180$77,130
Other Employee Benefits$24,296$16,261$8,089$48,646
Office Expenses$23,869$7,053$949$31,871
Information Technology$1,398$27,592$337$29,327
Fees for Services Other$2,715$20,705$4,788$28,208
Fees for Services Accounting-$26,750-$26,750
All Other Expenses$10,332-$1,391$11,723
Other Expenses$10,208$885$1,130$11,093
Advertising$7,346$375$540$8,261
Insurance$1,020$5,274$24$6,318
Travel$6,223$58-$6,281
Total Functional Expenses$2,563,754$407,876$168,713$3,140,343

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,193,203
Expenses per Audited Statements$3,140,343
Total Expenses per Form 990$3,140,343
Expenses Not Reported on Form 990$52,860
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$67,801
Fundraising Direct Expenses$31,543
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Telethon$23,210$23,210$66$23,144
Auction$29,047$16,910$4,465$12,445
Total Events$81,343$67,801$31,543$36,258
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kelvin BencosmeFamily MemberCompensationNo$52,474
Juan BencosmeFamily MemberCompensationNo$12,541
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$321
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 35% controlled entity
No
Business relationship with family members
Yes
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
Yes
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

A copy of the 990 will be e-mailed or mailed to each board member for their review prior to being filed. If requested the auditor will meet with the audit/finance comittee to review the 990 with them.

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

New board members are provided with a copy of the bylaws which includes the conflict of interest policy. The policy is then reviewed with the new members. At the beginning of a new fiscal year all board members are requested to complete a written annual conflict of interest disclosure form where the policy is restated and they are required to disclose any potential conflicts of interest. They are also notified on this form that they should notify the executive director if any future conflicts of interest arise. At the first board meeting of the fiscal year any reported potential conflicts of interest are reviewed with the board. Except in the case of a contracted family childcare educators, where payment rates are set by the massachusetts department of early education and care, the board is asked to approve transactions with any related party that may involve agency payments to the related party. The executive director reviews when those with related party relationships must recuse themselves from any board discussions and or votes and monitors this throughout the fiscal year. The executive director, business manager, director of public relations & development, directors of early childhood education, and program directors are also asked to complete an annual conflict of interest disclosure statement and to notify the executive director if any new conflict of interest arises. The executive director is required to notify the president of the board of directors in such circumstances.

Form 990, Page 6, Part VI, Line 15A

The president of the board of directors evaluates the executive director using a similar tool and process to what is used to evaluate other agency staff. Any salary increase that the executive director receives is first approved by the board of directors and is based on the same criteria as all other eligible employees. Whenever the board of directors modifies salary ranges for any position, they first have the personnel committee review data that comparable agencies pay for similar positions.

Form 990, Page 6, Part VI, Line 15B

The executive director evaluates the business manager using a similar tool and process to what is used to evaluate other agency staff. Any salary increase that the business manager receives is first approved by the board of directors and is based on the same criteria as all other eligible employees. Whenever the board of directors modifies salary ranges for any position, they first have the personnel committee review data that comparable agencies pay for similar positions.

Form 990, Page 6, Part VI, Line 19

Upon request and through www.guidestar.org

Filing and Contact Details

Filer

Filer Name
Woburn Council of Social Concern
EIN
04-2494773
Phone
7819356495
Address
2 MERRIMAC STREET, WOBURN, MA 01801

Signing Officer

Name
Jessie Bencosme
Title
Executive Director
Signed
2025-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessie Bencosme
Formed
1969
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
16
Employees
27
Volunteers
68

Preparer

Firm
Anstiss & Co Pc
Address
6 OMNI WAY STE 201, CHELMSFORD, MA 01824-4187
Preparer
Brendan E Toolin
Phone
9784522500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Woburn council of social concern (d.b.a. Council of social concern) is a charitable, community-based agency, responding to the basic needs of people of all ages, providing early childhood education and care, helping individuals develop their potential, creating positive family and community relationships, and fostering respect for diversity.

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

Family child care system - operates a family-based childcare system serving children, 2 months through 5 years of age. Children receive childcare in the homes of massachusetts department of early education and care (eec) licensed, independent family childcare educators, with whom we contract. The static operating capacity for fy2024 was 40 children. During fy2024, the family childcare system provided services to 77 children. Subsidized tuition assistance is available on a sliding scale basis to eligible low and moderate-income families. Family childcare system staff members visit each family childcare educator home at least two times per month and are available at other times for telephone consultation. Staff members monitor the quality if childcare, assess each child's developmental process, and consult with family childcare educators on any significant issues. Social support services are also available to parents and children, with a special focus of families identified as high risk

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

Food pantry - the food pantry provides food to individuals and families food pantry - the food pantry provides food to individuals and families without adequate financial resources to meet basic needs. During fy2024, the food pantry provide food to 1,473 recipients. Recipients have reported that the quantity of food they receive generally lasts about 8 to 10 days. Use of the food pantry is limited to one time per month. The food pantry is open to all households, by appointment only, on tuesday and thursdays, 9:45 am to 12 pm and 1:30 pm to 3 pm. The food pantry also offers wednesday evening hours, from 6 pm to 7 pm for individuals who work or attend school during the day. To help clients at thanksgiving and christmas, food pantry staff and volunteers distribute special holiday food baskets. A community resource coordinator is available to food pantry clients, during food pantry program hours, to educate them about community resources that may be able to assist them.

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

Family skill building - parenting education program - the program offers parenting education classes to help parents enhance their parenting skills and deal with significant parenting challenges. The family skill building - parenting education program provided parenting education groups to 21 parent in fy2024, with 14 children benefitting from that service. Scholarship fund: the fund is created in the name of a former employee who work at the agency for over 20 year. There are 2 scholarships distributed out to community during fy24. Vaccine equity program: a partnership with community based organizations that promotes vaccine equity, growing confidence, access and availability among communities of color.

Form 990, Part XI, Line 9

Special event expenses reclassified against revenue 31,543 special event expenses reclassified against revenue -31,543

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is required by asc 740-10, "income taxes", to evaluate and disclose tax positions that could have an effect on the organization's financial statements. The organization reports its activities to the internal revenue service and to the commonwealth of massachusetts on an annual basis. These informational returns are generally subject to audit and review by the governmental agencies for a period of three years after filing. Substantially all of the organization's income, expenditures and activities relate to its exempt purpose, therefore, management has determined that the organization is not subject to unrelated business income taxes and will continue to qualify as a tax exempt not-for-profit entity.

Schedule D, Page 4, Part XI, Line 2D

Special event expenses reclassified against revenue 31,543

Schedule D, Page 4, Part XII, Line 2D

Special event expenses reclassified against revenue 31,543

Raw XML AppendixShowing 400 of 661 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/ProgSrvcAccomActy3Grp/Desc0FOOD PANTRY - THE FOOD PANTRY PROVIDES FOOD TO INDIVIDUALS AND FAMILIES FOOD PANTRY - THE FOOD PANTRY PROVIDES FOOD TO INDIVIDUALS AND FAMILIES WITHOUT ADEQUATE FINANCIAL RESOURCES TO MEET BASIC NEEDS. DURING FY2024, THE FOOD PANTRY PROVIDE FOOD TO 1,473 RECIPIENTS. RECIPIENTS HAVE REPORTED THAT THE QUANTITY OF FOOD THEY RECEIVE GENERALLY LASTS ABOUT 8 TO 10 DAYS. USE OF THE FOOD PANTRY IS LIMITED TO ONE TIME PER MONTH. THE FOOD PANTRY IS OPEN TO ALL HOUSEHOLDS, BY APPOINTMENT ONLY, ON TUESDAY AND THURSDAYS, 9:45 AM TO 12 PM AND 1:30 PM TO 3 PM. THE FOOD PANTRY ALSO OFFERS WEDNESDAY EVENING HOURS, FROM 6 PM TO 7 PM FOR INDIVIDUALS WHO WORK OR ATTEND SCHOOL DURING THE DAY. TO HELP CLIENTS AT THANKSGIVING AND CHRISTMAS, FOOD PANTRY STAFF AND VOLUNTEERS DISTRIBUTE SPECIAL HOLIDAY FOOD BASKETS. A COMMUNITY RESOURCE COORDINATOR IS AVAILABLE TO FOOD PANTRY CLIENTS, DURING FOOD PANTRY PROGRAM HOURS, TO EDUCATE THEM ABOUT COMMUNITY RESOURCES THAT MAY BE ABLE TO ASSIST THEM.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0FAMILY SKILL BUILDING - PARENTING EDUCATION PROGRAM - THE PROGRAM OFFERS PARENTING EDUCATION CLASSES TO HELP PARENTS ENHANCE THEIR PARENTING SKILLS AND DEAL WITH SIGNIFICANT PARENTING CHALLENGES. THE FAMILY SKILL BUILDING - PARENTING EDUCATION PROGRAM PROVIDED PARENTING EDUCATION GROUPS TO 21 PARENT IN FY2024, WITH 14 CHILDREN BENEFITTING FROM THAT SERVICE. SCHOLARSHIP FUND: THE FUND IS CREATED IN THE NAME OF A FORMER EMPLOYEE WHO WORK AT THE AGENCY FOR OVER 20 YEAR. THERE ARE 2 SCHOLARSHIPS DISTRIBUTED OUT TO COMMUNITY DURING FY24. VACCINE EQUITY PROGRAM: A PARTNERSHIP WITH COMMUNITY BASED ORGANIZATIONS THAT PROMOTES VACCINE EQUITY, GROWING CONFIDENCE, ACCESS AND AVAILABILITY AMONG COMMUNITIES OF COLOR.
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