Civic Intelligence

Bowen After School Care Program Inc Attn Ellen Weiss

990 • Fiscal year 2018 • EIN 23-7376759

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 07, 2018

280 Cypress StreetNewton, MA 02459

(617) 969-3130

Siviq Scores

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

Liabilities / Assets

70th percentile

0.17x

Higher debt load relative to assets than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.14x

Higher debt load relative to revenue than 71% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

46th percentile

2.0%

Higher net margin than 46% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

82nd percentile

$82,763

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

52nd percentile

2.3%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

42nd percentile

0.4%

Faster revenue growth than 42% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$615,080

Up $13,964 (+2.3%) from 2017

Net Assets

Up

$512,831

Up $16,035 (+3.2%) from 2017

Liabilities

Down

$102,249

Down $2,071 (-2.0%) from 2017

Revenue

Up

$707,871

Up $2,686 (+0.4%) from 2017

Expenses

Down

$693,593

Down $76,823 (-10.0%) from 2017

Net Income

Up

$14,278

Up $79,509 (+122%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $448,648Liabilities 2012: $91,093Net Assets 2012: $357,5552012Assets 2013: $532,735Liabilities 2013: $94,583Net Assets 2013: $438,1522013Assets 2014: $591,281Liabilities 2014: $94,070Net Assets 2014: $497,2112014Assets 2015: $663,150Liabilities 2015: $120,056Net Assets 2015: $543,0942015Assets 2016: $659,974Liabilities 2016: $97,947Net Assets 2016: $562,0272016Assets 2017: $601,116Liabilities 2017: $104,320Net Assets 2017: $496,7962017Assets 2018: $615,080Liabilities 2018: $102,249Net Assets 2018: $512,8312018Assets 2019: $655,366Liabilities 2019: $105,049Net Assets 2019: $550,3172019Assets 2020: $631,784Liabilities 2020: $241,284Net Assets 2020: $390,5002020Assets 2021: $422,329Liabilities 2021: $250,115Net Assets 2021: $172,2142021Assets 2022: $563,480Liabilities 2022: $159,447Net Assets 2022: $404,0332022Assets 2023: $756,986Liabilities 2023: $73,772Net Assets 2023: $683,2142023Assets 2024: $927,635Liabilities 2024: $81,257Net Assets 2024: $846,3782024

Highlighted filing

2018

Assets$615,080
Liabilities$102,249
Net Assets$512,831

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $727,3712012Expenses 2013: $695,8032013Revenue 2014: $794,897Expenses 2014: $735,838Net Income 2014: $59,0592014Revenue 2015: $743,349Expenses 2015: $697,466Net Income 2015: $45,8832015Revenue 2016: $751,951Expenses 2016: $733,018Net Income 2016: $18,9332016Revenue 2017: $705,185Expenses 2017: $770,416Net Income 2017: -$65,2312017Revenue 2018: $707,871Expenses 2018: $693,593Net Income 2018: $14,2782018Revenue 2019: $766,767Expenses 2019: $738,280Net Income 2019: $28,4872019Revenue 2020: $578,127Expenses 2020: $745,979Net Income 2020: -$167,8522020Revenue 2021: $52,026Expenses 2021: $304,943Net Income 2021: -$252,9172021Revenue 2022: $794,602Expenses 2022: $497,999Net Income 2022: $296,6032022Revenue 2023: $796,210Expenses 2023: $618,323Net Income 2023: $177,8872023Revenue 2024: $868,226Expenses 2024: $739,174Net Income 2024: $129,0522024

Highlighted filing

2018

Revenue$707,871
Expenses$693,593
Net Income$14,278
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$707,871
Mission and Program Overview

Mission

To provide an extended day program for children who attend elementary school including educational and recreational activities.

Exempt purpose is to provide after school care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$229,134$261,629▲ $32,495
Savings and Temporary Cash Investments$333,770$260,978▼ $72,792
Investments in Publicly Traded Securities-$77,246-
Land, Buildings, and Equipment, Net$21,811$13,127▼ $8,684
Prepaid Expenses and Deferred Charges$11,613$2,071▼ $9,542
Accounts Receivable$198$29▼ $169
Total Assets$601,116$615,080▲ $13,964
Other Assets Total$4,590$0▼ $4,590
Liabilities
Deferred Revenue$85,384$85,564▲ $180
Accounts Payable and Accrued Expenses$18,936$16,685▼ $2,251
Total Liabilities$104,320$102,249▼ $2,071
Net Assets / Fund Balance
Unrestricted Net Assets$496,796$512,831▲ $16,035
Total Net Assets Fund Balance$496,796$512,831▲ $16,035
Total Liabilities and Net Assets / Fund Balance$601,116$615,080▲ $13,964

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,660$30,383$41,043
Other Land Buildings$388$25,914$26,302
Leasehold Improvements$2,079$5,731$7,810
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ellen WeissProgram DirectorFT$75,597$7,166$82,763

Board Members and Trustees

NameTitle
Caren FriedmanPresident
Sandra KoganVice President
Amy WuDirector
Andrea DicksonDirector
Ariel MarkelevichDirector
Emily FarbmanSecretary
Andrew WelchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,083
Program Service Revenue
$702,723
Investment Income
$3,065
Other Revenue
$0
All Other Contributions
$1,163
Change in Net Assets
$14,278

Audited Revenue Reconciliation

Revenue per Audited Statements
$707,871
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$707,871
Total Revenue per Form 990
$707,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$575,351
Other Expenses$111,062
Grants and Similar Amounts Paid$7,180
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$274,584$99,318-$373,902
Other Employee Benefits$46,740$44,639-$91,379
Current Officers, Directors, Trustees, and Key Employees-$75,597-$75,597
Payroll Taxes$21,377$13,096-$34,473
Occupancy$22,691--$22,691
Fees for Services Accounting-$18,678-$18,678
Insurance$4,003$9,087-$13,090
All Other Expenses-$8,804-$8,804
Depreciation Depletion$2,311$6,373-$8,684
Grants to Domestic Individuals$7,180--$7,180
Other Expenses$2,389$2,759-$2,389
Fees for Services Legal-$362-$362
Total Functional Expenses$414,880$278,713$0$693,593

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$693,593
Total Expenses per Audited Statements$693,593
Total Expenses per Form 990$693,593
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
Governance and Compliance

Governance Checklist

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

A copy of the form 990 is provided to the treasurer of the board of directors. It is reviewed and approved prior to the filing of the return.

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

The organization reviews the policy each year with their employees.

Form 990, Part VI, Section B, Line 15

The director's salary is determined after an annual review by the board of directors.

Form 990, Part VI, Section C, Line 19

Available to the public upon request

Filing and Contact Details

Filer

Filer Name
Bowen After School Care Program Inc
EIN
23-7376759
Phone
6179693130
Address
280 CYPRESS STREET, NEWTON, MA 02459

Signing Officer

Name
Andrew Welch
Title
Treasurer
Phone
6179693130
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Welch
Formed
1974
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
15
Volunteers
7

Preparer

Firm
Rodman & Rodman Pc
Address
51 SAWYER ROAD STE 610, WALTHAM, MA 02453
Preparer
Steven P Rodman
Phone
6179655959
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Organization's oversight and selection process have not changed from prior year

Raw XML AppendixShowing 400 of 437 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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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0702723
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0697742
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0746540
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0730084
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0784978
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03662067
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0947
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01035
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0801
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0629
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06477
IRS990ScheduleA/InvestmentIncomeCYPct00.00170
IRS990ScheduleA/InvestmentIncomePYPct00.00110
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0350
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04418
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02502
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05632
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0816
IRS990ScheduleA/OtherIncome509Grp/TotalAmt013718
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99450
IRS990ScheduleA/PublicSupportPY509Pct00.99470
IRS990ScheduleA/PublicSupportTotal509Amt03683408
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0704806
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0699820
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0748414
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0736916
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0793452
IRS990ScheduleA/Total509Grp/TotalAmt03683408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0708221
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0705185
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0751951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0743349
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0794897
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03703603
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt010660
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030383
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041043
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0693593
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02079
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05731
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07810
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0388
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025914
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026302
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0707871
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013127
IRS990ScheduleD/TotalExpensesPerForm990Amt0693593
IRS990ScheduleD/TotalRevenuePerForm990Amt0707871
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0707871
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0693593
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07180
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS TOWARDS THE AFTER SCHOOL PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE TREASURER OF THE BOARD OF DIRECTORS. IT IS REVIEWED AND APPROVED PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVIEWS THE POLICY EACH YEAR WITH THEIR EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIRECTOR'S SALARY IS DETERMINED AFTER AN ANNUAL REVIEW BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION'S OVERSIGHT AND SELECTION PROCESS HAVE NOT CHANGED FROM PRIOR YEAR
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0601116
IRS990/TotalAssetsEOYAmt0615080
IRS990/TotalAssetsGrp/BOYAmt0601116
IRS990/TotalAssetsGrp/EOYAmt0615080
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02083
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0278713
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0414880
IRS990/TotalFunctionalExpensesGrp/TotalAmt0693593
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0104320
IRS990/TotalLiabilitiesEOYAmt0102249
IRS990/TotalLiabilitiesGrp/BOYAmt0104320
IRS990/TotalLiabilitiesGrp/EOYAmt0102249
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0496796
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0512831
IRS990/TotalOtherCompensationAmt07166
IRS990/TotalProgramServiceExpensesAmt0414880
IRS990/TotalProgramServiceRevenueAmt0702723
IRS990/TotalReportableCompFromOrgAmt075597
IRS990/TotalRevenueGrp/ExclusionAmt03065
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0702723
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0707871
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0601116
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0615080
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0496796
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0512831
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0302 CYPRESS STREET
IRS990/USAddress/CityNm0NEWTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002459
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BOWEN.NEWTON.K12.MA.US

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.28$0.81$8.46$8.68$7.39$1.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.57$0.74$6.83$7.96$6.18$1.78
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.63$1.59$4.04$7.95$4.98$2.97
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.22$2.50$1.72$0.52$3.05$2.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.32$2.41$3.91$5.78$7.46$1.68
2019Detailed filing. Detailed filing data is available for this year.$6.55$1.05$5.50$7.67$7.38$0.28
2018Detailed filing. Detailed filing data is available for this year.$6.15$1.02$5.13$7.08$6.94$0.14
2017Detailed filing. Detailed filing data is available for this year.$6.01$1.04$4.97$7.05$7.70$0.65
2016Detailed filing. Detailed filing data is available for this year.$6.60$0.98$5.62$7.52$7.33$0.19
2015Detailed filing. Detailed filing data is available for this year.$6.63$1.20$5.43$7.43$6.97$0.46
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.94$4.97$7.95$7.36$0.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.33$0.95$4.38$6.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.49$0.91$3.58$7.27
Peer Organizations

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