Civic Intelligence

Job Options Inc

990 • Fiscal year 2019 • EIN 23-7100697

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 20, 2020

25 Bessom StreetLynn, MA 01902

(781) 596-1241

Siviq Scores

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

Liabilities / Assets

65th percentile

0.20x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

48th percentile

2.4%

Higher net margin than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$79,635

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

22nd percentile

-4.0%

Faster asset growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

33rd percentile

-2.6%

Faster revenue growth than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$523,009

Down $21,811 (-4.0%) from 2018

Net Assets

Up

$418,777

Up $37,880 (+9.9%) from 2018

Liabilities

Down

$104,232

Down $59,691 (-36%) from 2018

Revenue

Down

$1,549,803

Down $40,786 (-2.6%) from 2018

Expenses

Up

$1,511,923

Up $57,377 (+3.9%) from 2018

Net Income

Down

$37,880

Down $98,163 (-72%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $271,052Liabilities 2014: $17,661Net Assets 2014: $253,3912014Assets 2015: $313,728Liabilities 2015: $57,966Net Assets 2015: $255,7622015Assets 2016: $313,877Liabilities 2016: $79,223Net Assets 2016: $234,6542016Assets 2017: $318,410Liabilities 2017: $73,556Net Assets 2017: $244,8542017Assets 2018: $544,820Liabilities 2018: $163,923Net Assets 2018: $380,8972018Assets 2019: $523,009Liabilities 2019: $104,232Net Assets 2019: $418,7772019Assets 2020: $535,192Liabilities 2020: $146,818Net Assets 2020: $388,3742020Assets 2021: $598,574Liabilities 2021: $80,195Net Assets 2021: $518,3792021Assets 2022: $543,673Liabilities 2022: $64,858Net Assets 2022: $478,8152022Assets 2023: $196,519Liabilities 2023: $196,519Net Assets 2023: $02023

Highlighted filing

2019

Assets$523,009
Liabilities$104,232
Net Assets$418,777

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $1,323,306Expenses 2014: $1,298,650Net Income 2014: $24,6562014Revenue 2015: $1,304,079Expenses 2015: $1,301,708Net Income 2015: $2,3712015Revenue 2016: $1,359,296Expenses 2016: $1,380,404Net Income 2016: -$21,1082016Revenue 2017: $1,409,474Expenses 2017: $1,399,274Net Income 2017: $10,2002017Revenue 2018: $1,590,589Expenses 2018: $1,454,546Net Income 2018: $136,0432018Revenue 2019: $1,549,803Expenses 2019: $1,511,923Net Income 2019: $37,8802019Revenue 2020: $1,388,146Expenses 2020: $1,418,549Net Income 2020: -$30,4032020Revenue 2021: $1,201,740Expenses 2021: $1,071,735Net Income 2021: $130,0052021Revenue 2022: $994,088Expenses 2022: $1,055,351Net Income 2022: -$61,2632022Revenue 2023: $809,043Expenses 2023: $1,287,858Net Income 2023: -$478,8152023

Highlighted filing

2019

Revenue$1,549,803
Expenses$1,511,923
Net Income$37,880
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 20, 2020
Return Version
2018v3.1
Gross Receipts
$1,549,803
Mission and Program Overview

Mission

Provide childcare and teen program services to assist working parents, those in college and training programs, and those in need of protective services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$131,266$189,363▲ $58,097
Cash and Non-Interest-Bearing Accounts$249,264$184,984▼ $64,280
Accounts Receivable$104,678$102,556▼ $2,122
Savings and Temporary Cash Investments$31,893$30,568▼ $1,325
Prepaid Expenses and Deferred Charges$20,719$8,538▼ $12,181
Total Assets$544,820$523,009▼ $21,811
Other Assets Total$7,000$7,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$156,876$75,835▼ $81,041
Mortgage Notes Payable Secured by Investment Property-$20,564-
Other Liabilities$7,047$7,833▲ $786
Total Liabilities$163,923$104,232▼ $59,691
Net Assets / Fund Balance
Unrestricted Net Assets$380,897$418,777▲ $37,880
Total Net Assets Fund Balance$380,897$418,777▲ $37,880
Total Liabilities and Net Assets / Fund Balance$544,820$523,009▼ $21,811

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$189,363$9,966$199,329
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle MersonExecutive DirectorFT$67,990$11,645$79,635

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Double-d ConstructionConstruction Services21 ELM PLACE, Swampscott, MA 01907$126,970
Revenue and Support

Revenue Composition

Contributions and Grants
$1,327,495
Program Service Revenue
$189,243
Investment Income
$8,065
Other Revenue
$25,000
All Other Contributions
$27,039
Change in Net Assets
$37,880

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,549,803
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,549,803
Total Revenue per Form 990
$1,549,803
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,156,910
Other Expenses$355,013
Total Fundraising Expense$9,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$721,552$125,665-$847,217
Occupancy$150,721$17,849$138$168,708
Other Employee Benefits$112,536$5,104$219$117,859
Payroll Taxes$77,482$19,616$981$98,079
Current Officers, Directors, Trustees, and Key Employees-$73,104$8,120$81,224
Fees for Services Other$34,202$1,956$98$36,256
Office Expenses-$14,080-$14,080
Pension Plan Contributions-$12,531-$12,531
Travel$11,332--$11,332
Fees for Services Accounting-$10,600-$10,600
Depreciation Depletion-$9,966-$9,966
Other Expenses$11,695$1,740-$1,740
Advertising-$135-$135
Total Functional Expenses$1,206,074$296,293$9,556$1,511,923

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,511,923
Total Expenses per Audited Statements$1,511,923
Total Expenses per Form 990$1,511,923
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Unemployment Taxes$7,833
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
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, Part VI, Section B, Line 11B

Reviewed by management with preparer prior to board review and approval.

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

Annual disclosure of conflict of interest completed annually for board review.

Form 990, Part VI, Section B, Line 15

Reviewed annually as part of budget approval cycle to include fair wage and evaulation processes.

Form 990, Part VI, Section C, Line 19

Upon written request or available at public websites.

Filing and Contact Details

Filer

Filer Name
Job Options Inc
EIN
23-7100697
Phone
7815961241
Address
25 BESSOM STREET, LYNN, MA 01902

Signing Officer

Name
Nancy Schaller
Title
Treasurer
Phone
7815961241
Signed
2020-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Barmack
Formed
1970
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
39
Volunteers
7

Preparer

Firm
Kevin P Martin & Associates Pc
Address
10 FORBES WEST, BRAINTREE, MA 02184
Preparer
Alison Johnson CPA
Phone
7813803520
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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/PayrollTaxesGrp/ManagementAndGeneralAmt019616
IRS990/PayrollTaxesGrp/ProgramServicesAmt077482
IRS990/PayrollTaxesGrp/TotalAmt098079
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt012531
IRS990/PensionPlanContributionsGrp/TotalAmt012531
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020719
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08538
IRS990/PrincipalOfficerNm0MARGARET BARMACK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0PRIVATE CLIENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0189243
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0189243
IRS990/ProgSrvcAccomActy2Grp/Desc0TEEN PARENT SERVICES: THE JOI CHILD CARE CENTER ALSO OFFERS THE ONLY TEEN PARENT PROGRAM IN LYNN. SINCE 1988 JOI HAS OPERATED A COMPREHENSIVE PROGRAM FOR 12 TEEN PARENTS AND THEIR CHILDREN GEARED TO MEET THEIR SPECIFIC NEEDS. IT IS THE ORGANIZATIONS OBJECTIVE FOR THE TEENS IN THE PROGRAM TO AVOID FUTURE PREGNANCIES, FINISH THEIR EDUCATION IN HIGH SCHOOL AND CONTINUE ONTO COLLEGE, EMPLOYMENT, TRAINING OR ANOTHER APPROPRIATE SETTING, WHILE RECEIVING CHILD CARE SERVICES AND BUILDING LIFE/PARENTING SKILLS SO THAT THEY BECOME SELF-SUFFICIENT. MANY OF THE PREVIOUS TEEN PARENTS HAVE GONE ON TO GET THEIR ASSOCIATE'S, BACHELOR'S AND EVEN THEIR MASTER'S DEGREE AND ARE NOW MAKING A DIFFERENCE IN THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0371609
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt020645
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01286973
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt065
IRS990/PYOtherExpensesAmt0339363
IRS990/PYOtherRevenueAmt0100000
IRS990/PYProgramServiceRevenueAmt0203551
IRS990/PYRevenuesLessExpensesAmt0136043
IRS990/PYSalariesCompEmpBnftPaidAmt01115183
IRS990/PYTotalExpensesAmt01454546
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01590589
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt037880
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0168598
IRS990/SavingsAndTempCashInvstGrp/BOYAmt031893
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030568
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2017 AMOUNT: $ 100,000. 2018 AMOUNT: $ 25,000.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01327495
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01286973
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01188383
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01170040
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01158028
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06130919
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt065
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt065
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt065
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0329
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0948993
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt025000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0100000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0125000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98000
IRS990ScheduleA/PublicSupportPY170Pct00.98350
IRS990ScheduleA/PublicSupportTotal170Amt06130919
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01327495
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01286973
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01188383
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01170040
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01158028
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06130919
IRS990ScheduleA/TotalSupportAmt06256248
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01511923
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0189363
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09966
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0199329
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07833
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE UNEMPLOYMENT TAXES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01549803
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0189363
IRS990ScheduleD/TotalExpensesPerForm990Amt01511923
IRS990ScheduleD/TotalLiabilityAmt07833
IRS990ScheduleD/TotalRevenuePerForm990Amt01549803
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01549803
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01511923
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY MANAGEMENT WITH PREPARER PRIOR TO BOARD REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL DISCLOSURE OF CONFLICT OF INTEREST COMPLETED ANNUALLY FOR BOARD REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED ANNUALLY AS PART OF BUDGET APPROVAL CYCLE TO INCLUDE FAIR WAGE AND EVAULATION PROCESSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST OR AVAILABLE AT PUBLIC WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0544820
IRS990/TotalAssetsEOYAmt0523009
IRS990/TotalAssetsGrp/BOYAmt0544820
IRS990/TotalAssetsGrp/EOYAmt0523009
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01327495
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09556
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0296293
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01206074
IRS990/TotalFunctionalExpensesGrp/TotalAmt01511923
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0163923
IRS990/TotalLiabilitiesEOYAmt0104232
IRS990/TotalLiabilitiesGrp/BOYAmt0163923
IRS990/TotalLiabilitiesGrp/EOYAmt0104232
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0380897
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0418777
IRS990/TotalOtherCompensationAmt011645
IRS990/TotalProgramServiceExpensesAmt01206074
IRS990/TotalProgramServiceRevenueAmt0189243
IRS990/TotalReportableCompFromOrgAmt067990
IRS990/TotalRevenueGrp/ExclusionAmt033065
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0189243
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01549803
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0544820
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0523009
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt011332
IRS990/TravelGrp/TotalAmt011332
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0380897
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0418777
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025 BESSOM STREET
IRS990/USAddress/CityNm0LYNN

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