Civic Intelligence

Jamaica Plain Mulaticultural After School Program

990 • Fiscal year 2022 • EIN 04-3244488

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

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

83rd percentile

0.36x

Higher debt load relative to assets than 83% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

80th percentile

0.27x

Higher debt load relative to revenue than 80% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

76th percentile

26%

Higher net margin than 76% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$79,808

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

89th percentile

67%

Faster asset growth than 89% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

93rd percentile

169%

Faster revenue growth than 93% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$436,694

Up $175,738 (+67%) from 2021

Net Assets

Up

$278,027

Up $150,180 (+117%) from 2021

Liabilities

Up

$158,667

Up $25,558 (+19%) from 2021

Revenue

Up

$584,591

Up $367,205 (+169%) from 2021

Expenses

Up

$434,411

Up $92,313 (+27%) from 2021

Net Income

Up

$150,180

Up $274,892 (+220%) from 2021

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

2022

Assets$436,694
Liabilities$158,667
Net Assets$278,027

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

2022

Revenue$584,591
Expenses$434,411
Net Income$150,180
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.0
Gross Receipts
$584,591
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.

Empowering kids through expressive arts programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$216,159$405,661▲ $189,502
Savings and Temporary Cash Investments$16,191$16,191→ $0
Accounts Receivable$13,599--
Pledges and Grants Receivable$11,500$11,500→ $0
Prepaid Expenses and Deferred Charges$1,897$3,342▲ $1,445
Land, Buildings, and Equipment, Net$549--
Other Notes and Loans Receivable, Net$261--
Total Assets$260,956$436,694▲ $175,738
Other Assets Total$800--
Liabilities
Deferred Revenue$113,796$138,437▲ $24,641
Accounts Payable and Accrued Expenses$19,313$20,230▲ $917
Total Liabilities$133,109$158,667▲ $25,558
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$127,847$278,027▲ $150,180
Total Net Assets Fund Balance$127,847$278,027▲ $150,180
Total Liabilities and Net Assets / Fund Balance$260,956$436,694▲ $175,738

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$4,571$4,571
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ray-ray FarralesExecutive DiFT$70,648$9,160$79,808

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$162,738
Program Service Revenue
$418,707
Investment Income
$0
Other Revenue
$3,146
All Other Contributions
$6,678
Change in Net Assets
$150,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$343,883
Other Expenses$90,528
Total Fundraising Expense$13,783
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$191,194$37,611-$228,805
Current Officers, Directors, Trustees, and Key Employees$40,434$19,075$11,139$70,648
Occupancy$29,434$5,609$638$35,681
Payroll Taxes$21,185$5,142$1,029$27,356
Office Expenses$9,699$15,186$66$24,951
Other Employee Benefits$13,679$2,986$409$17,074
Fees for Services Accounting-$10,500-$10,500
Fees for Services Other$3,292$6,391$74$9,757
Information Technology$1,236$1,526$77$2,839
Conferences and Meetings$1,672$514$49$2,235
Insurance-$1,895-$1,895
Other Expenses$507$645$289$1,441
Depreciation Depletion$440$96$13$549
Advertising-$342-$342
Fees for Services Legal-$338-$338
Total Functional Expenses$312,772$107,856$13,783$434,411
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,146
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
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
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

Form 990 is reviewed and approved by the executive director

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

Annual conflict of interest statements.

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

Executive director evals happen annually, reviewed by board, all staff members and families

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

Staff evals happen every 2 months in accordance with ka best practices and eec regulations.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request. No requests were made during 2022.

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
Ray-ray Farrales
Title
Executive Director
Phone
6175240818
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray-ray Farrales
Formed
1994
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
16

Preparer

Firm
Daviskelly Llp
Address
42 MILL ROAD, WILMINGTON, MA 01887
Preparer
Randall S Davis
Phone
9787648966
Supplemental Narrative

Additional Explanations

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

Afterschool-served over 100 families summer and vacation weeks serving over 200 families empowering our communities through expressive arts programming we are a team of artists-as-teachers that facilitates brave spaces for kids to create, dream, and imagine radically. Together, we provide equitable arts access and foster collaborative exploration in intergenerational community. Offering sliding scale, financial aid and voucher programs to keep our program accessible to all.kidsarts was started as an independent, grassroots arts organization in 1986 by jp artists and active community members. The goal was to provide a setting for children from all backgrounds to receive much-needed exposure to visual and performing art instruction. The program found its first home in the former jamaica plain firehouse arts center (which was located in the current jp licks). In 1994, as a result of a severe financial crisis, the firehouse arts center decided to close the program. Within three weeks a group of 30 parents mobilized to keep the after school program open as a parent-managed cooperative. The program moved into the first church jp where it currently operates. Kidsarts was incorporated in 1995 as a non-profit 501(c)(3) organization to continue, true to its roots, as a community-based after school arts program.

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IRS990/Desc0AFTERSCHOOL-SERVED OVER 100 FAMILIES SUMMER AND VACATION WEEKS SERVING OVER 200 FAMILIES EMPOWERING OUR COMMUNITIES THROUGH EXPRESSIVE ARTS PROGRAMMING WE ARE A TEAM OF ARTISTS-AS-TEACHERS THAT FACILITATES BRAVE SPACES FOR KIDS TO CREATE, DREAM, AND IMAGINE RADICALLY. TOGETHER, WE PROVIDE EQUITABLE ARTS ACCESS AND FOSTER COLLABORATIVE EXPLORATION IN INTERGENERATIONAL COMMUNITY. OFFERING SLIDING SCALE, FINANCIAL AID AND VOUCHER PROGRAMS TO KEEP OUR PROGRAM ACCESSIBLE TO ALL.KIDSARTS WAS STARTED AS AN INDEPENDENT, GRASSROOTS ARTS ORGANIZATION IN 1986 BY JP ARTISTS AND ACTIVE COMMUNITY MEMBERS. THE GOAL WAS TO PROVIDE A SETTING FOR CHILDREN FROM ALL BACKGROUNDS TO RECEIVE MUCH-NEEDED EXPOSURE TO VISUAL AND PERFORMING ART INSTRUCTION. THE PROGRAM FOUND ITS FIRST HOME IN THE FORMER JAMAICA PLAIN FIREHOUSE ARTS CENTER (WHICH WAS LOCATED IN THE CURRENT JP LICKS). IN 1994, AS A RESULT OF A SEVERE FINANCIAL CRISIS, THE FIREHOUSE ARTS CENTER DECIDED TO CLOSE THE PROGRAM. WITHIN THREE WEEKS A GROUP OF 30 PARENTS MOBILIZED TO KEEP THE AFTER SCHOOL PROGRAM OPEN AS A PARENT-MANAGED COOPERATIVE. THE PROGRAM MOVED INTO THE FIRST CHURCH JP WHERE IT CURRENTLY OPERATES. KIDSARTS WAS INCORPORATED IN 1995 AS A NON-PROFIT 501(C)(3) ORGANIZATION TO CONTINUE, TRUE TO ITS ROOTS, AS A COMMUNITY-BASED AFTER SCHOOL ARTS PROGRAM.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTERSCHOOL-SERVED OVER 100 FAMILIES SUMMER AND VACATION WEEKS SERVING OVER 200 FAMILIES EMPOWERING OUR COMMUNITIES THROUGH EXPRESSIVE ARTS PROGRAMMING WE ARE A TEAM OF ARTISTS-AS-TEACHERS THAT FACILITATES BRAVE SPACES FOR KIDS TO CREATE, DREAM, AND IMAGINE RADICALLY. TOGETHER, WE PROVIDE EQUITABLE ARTS ACCESS AND FOSTER COLLABORATIVE EXPLORATION IN INTERGENERATIONAL COMMUNITY. OFFERING SLIDING SCALE, FINANCIAL AID AND VOUCHER PROGRAMS TO KEEP OUR PROGRAM ACCESSIBLE TO ALL.KIDSARTS WAS STARTED AS AN INDEPENDENT, GRASSROOTS ARTS ORGANIZATION IN 1986 BY JP ARTISTS AND ACTIVE COMMUNITY MEMBERS. THE GOAL WAS TO PROVIDE A SETTING FOR CHILDREN FROM ALL BACKGROUNDS TO RECEIVE MUCH-NEEDED EXPOSURE TO VISUAL AND PERFORMING ART INSTRUCTION. THE PROGRAM FOUND ITS FIRST HOME IN THE FORMER JAMAICA PLAIN FIREHOUSE ARTS CENTER (WHICH WAS LOCATED IN THE CURRENT JP LICKS). IN 1994, AS A RESULT OF A SEVERE FINANCIAL CRISIS, THE FIREHOUSE ARTS CENTER DECIDED TO CLOSE THE PROGRAM. WITHIN THREE WEEKS A GROUP OF 30 PARENTS MOBILIZED TO KEEP THE AFTER SCHOOL PROGRAM OPEN AS A PARENT-MANAGED COOPERATIVE. THE PROGRAM MOVED INTO THE FIRST CHURCH JP WHERE IT CURRENTLY OPERATES. KIDSARTS WAS INCORPORATED IN 1995 AS A NON-PROFIT 501(C)(3) ORGANIZATION TO CONTINUE, TRUE TO ITS ROOTS, AS A COMMUNITY-BASED AFTER SCHOOL ARTS PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL CONFLICT OF INTEREST STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR EVALS HAPPEN ANNUALLY, REVIEWED BY BOARD, ALL STAFF MEMBERS AND FAMILIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4STAFF EVALS HAPPEN EVERY 2 MONTHS IN ACCORDANCE WITH KA BEST PRACTICES AND EEC REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. NO REQUESTS WERE MADE DURING 2022.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 301252
IRS990/USAddress/CityNm0JAMAICA PLAINS
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAY-RAY FARRALES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06175240818
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMAICA PLAIN MULTICULTURAL AFTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0JAMA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463169148
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVISKELLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 MILL ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001887

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
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$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

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