Civic Intelligence

Jamaica Plain Mulaticultural After School Program

990 • Fiscal year 2021 • EIN 04-3244488

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

PO Box 301252Jamaica Plain, MA 02130

(617) 524-0818

Siviq Scores

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

Liabilities / Assets

89th percentile

0.51x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

92nd percentile

0.61x

Higher debt load relative to revenue than 92% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

10th percentile

-57%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$68,014

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 31.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

23rd percentile

-13%

Faster asset growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

15th percentile

-56%

Faster revenue growth than 15% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$260,956

Down $39,098 (-13%) from 2020

Net Assets

Down

$127,847

Down $124,712 (-49%) from 2020

Liabilities

Up

$133,109

Up $85,614 (+180%) from 2020

Revenue

Down

$217,386

Down $274,839 (-56%) from 2020

Expenses

Down

$342,098

Down $86,263 (-20%) from 2020

Net Income

Down

-$124,712

Down $188,576 (-295%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $64,185Liabilities 2011: $36,8182011Assets 2012: $100,703Liabilities 2012: $53,9882012Assets 2013: $109,929Liabilities 2013: $54,5092013Assets 2014: $112,088Liabilities 2014: $52,915Net Assets 2014: $59,1732014Assets 2015: $141,934Liabilities 2015: $74,201Net Assets 2015: $67,7332015Assets 2016: $192,878Liabilities 2016: $78,648Net Assets 2016: $114,2302016Assets 2017: $229,917Liabilities 2017: $52,117Net Assets 2017: $177,8002017Assets 2018: $253,869Liabilities 2018: $55,644Net Assets 2018: $198,2252018Assets 2019: $287,141Liabilities 2019: $100,266Net Assets 2019: $186,8752019Assets 2020: $300,054Liabilities 2020: $47,495Net Assets 2020: $252,5592020Assets 2021: $260,956Liabilities 2021: $133,109Net Assets 2021: $127,8472021Assets 2022: $436,694Liabilities 2022: $158,667Net Assets 2022: $278,0272022Assets 2023: $670,563Liabilities 2023: $216,339Net Assets 2023: $454,2242023Assets 2024: $750,678Liabilities 2024: $175,849Net Assets 2024: $574,8292024

Highlighted filing

2021

Assets$260,956
Liabilities$133,109
Net Assets$127,847

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $129,639Expenses 2011: $166,284Net Income 2011: -$36,6452011Revenue 2012: $182,563Expenses 2012: $162,109Net Income 2012: $20,4542012Revenue 2013: $193,852Expenses 2013: $185,147Net Income 2013: $8,7052013Revenue 2014: $221,468Expenses 2014: $217,715Net Income 2014: $3,7532014Revenue 2015: $232,544Expenses 2015: $223,984Net Income 2015: $8,5602015Revenue 2016: $274,753Expenses 2016: $228,256Net Income 2016: $46,4972016Revenue 2017: $361,708Expenses 2017: $298,138Net Income 2017: $63,5702017Revenue 2018: $375,222Expenses 2018: $354,797Net Income 2018: $20,4252018Revenue 2019: $406,838Expenses 2019: $413,635Net Income 2019: -$6,7972019Revenue 2020: $492,225Expenses 2020: $428,361Net Income 2020: $63,8642020Revenue 2021: $217,386Expenses 2021: $342,098Net Income 2021: -$124,7122021Revenue 2022: $584,591Expenses 2022: $434,411Net Income 2022: $150,1802022Revenue 2023: $721,175Expenses 2023: $547,351Net Income 2023: $173,8242023Revenue 2024: $764,699Expenses 2024: $644,989Net Income 2024: $119,7102024

Highlighted filing

2021

Revenue$217,386
Expenses$342,098
Net Income-$124,712
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$217,386
Mission and Program Overview

Mission

The Organization is a nonprofit after-school program committed to offering school age children a supportive and cooperative environment that celebrates cultural diversity through the arts.

Offering school-age children a supportive and cooperative environment that celebrates cultural diversity through the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$253,192$216,159▼ $37,033
Savings and Temporary Cash Investments$16,191$16,191→ $0
Accounts Receivable$4,341$13,599▲ $9,258
Pledges and Grants Receivable$11,500$11,500→ $0
Prepaid Expenses and Deferred Charges$1,868$1,897▲ $29
Land, Buildings, and Equipment, Net$1,109$549▼ $560
Other Notes and Loans Receivable, Net$11,053$261▼ $10,792
Total Assets$300,054$260,956▼ $39,098
Other Assets Total$800$800→ $0
Liabilities
Deferred Revenue$13,459$113,796▲ $100,337
Accounts Payable and Accrued Expenses$19,710$19,313▼ $397
Unsecured Notes Loans Payable$14,326--
Total Liabilities$47,495$133,109▲ $85,614
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$252,559$127,847▼ $124,712
Total Net Assets Fund Balance$252,559$127,847▼ $124,712
Total Liabilities and Net Assets / Fund Balance$300,054$260,956▼ $39,098

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$549$4,022$4,571
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Rachel FarralesExecutive Di$64,002$4,012$68,014

Board Members and Trustees

NameTitle
David BremserChair
David YassaDirector
Molly BelowDirector
Rebecca HendersonDirector
Amanda ChaloupkaClerk
Yasmina AlvarengaCo-treasurer
Peter StaabTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$96,805
Program Service Revenue
$116,348
Investment Income
$0
Other Revenue
$4,233
All Other Contributions
$19,114
Change in Net Assets
$-124,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$272,789
Other Expenses$69,309
Total Fundraising Expense$2,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$155,626$17,462$636$173,724
Current Officers, Directors, Trustees, and Key Employees$46,374$20,523$1,117$68,014
Payroll Taxes$18,675$3,492$191$22,358
Occupancy$18,890$2,494$141$21,525
Fees for Services Other-$11,779-$11,779
Other Employee Benefits$7,447$1,189$57$8,693
Fees for Services Accounting$100$7,852-$7,952
Information Technology$2,225$4,700$20$6,945
Insurance$2,339$2,615$21$4,975
Office Expenses$1,797$910$16$2,723
Depreciation Depletion$481$76$4$561
Advertising-$350-$350
Travel$228--$228
Other Expenses$79$141-$220
Total Functional Expenses$259,999$79,896$2,203$342,098
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,233
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Jamaica Plain Multicultural After
EIN
04-3244488
Phone
6175240818
Address
PO BOX 301252, JAMAICA PLAIN, MA 02130

Signing Officer

Name
Rachel Farrales
Title
Executive Director
Phone
6175240818
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Farrales
Formed
1994
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
14

Preparer

Firm
Daviskelly LLC
Address
4238 WASHINGTON STREET SUITE 307, BOSTON, MA 02131
Preparer
Nancy E Kelly
Phone
6173905734
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHEL FARRALES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06175240818
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMAICA PLAIN MULTICULTURAL AFTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0JAMA
ReturnHeader/Filer/EIN0043244488
ReturnHeader/Filer/PhoneNum06175240818
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0743049340
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVISKELLY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04238 WASHINGTON STREET SUITE 307

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.51$1.76$5.75$7.65$6.45$1.20
2023Detailed filing. Detailed filing data is available for this year.$6.71$2.16$4.54$7.21$5.47$1.74
2022Detailed filing. Detailed filing data is available for this year.$4.37$1.59$2.78$5.85$4.34$1.50
2021Detailed filing. Detailed filing data is available for this year.$2.61$1.33$1.28$2.17$3.42$1.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.47$2.53$4.92$4.28$0.64
2019Summary only. Only limited summary data is available for this year.$2.87$1.00$1.87$4.07$4.14$0.07
2018Summary only. Only limited summary data is available for this year.$2.54$0.56$1.98$3.75$3.55$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.52$1.78$3.62$2.98$0.64
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.93$0.79$1.14$2.75$2.28$0.46
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.74$0.68$2.33$2.24$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.53$0.59$2.21$2.18$0.04
2013Summary only. Only limited summary data is available for this year.$1.10$0.55$1.94$1.85$0.09
2012Summary only. Only limited summary data is available for this year.$1.01$0.54$1.83$1.62$0.20
2011Summary only. Only limited summary data is available for this year.$0.64$0.37$1.30$1.66$0.37
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits