Civic Intelligence

Bowen After School Care Program Inc Attn Ellen Weiss

990 • Fiscal year 2019 • EIN 23-7376759

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 09, 2020

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

0.16x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.14x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

50th percentile

3.7%

Higher net margin than 50% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

84th percentile

$88,621

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

58th percentile

6.5%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

58th percentile

8.3%

Faster revenue growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$655,366

Up $40,286 (+6.5%) from 2018

Net Assets

Up

$550,317

Up $37,486 (+7.3%) from 2018

Liabilities

Up

$105,049

Up $2,800 (+2.7%) from 2018

Revenue

Up

$766,767

Up $58,896 (+8.3%) from 2018

Expenses

Up

$738,280

Up $44,687 (+6.4%) from 2018

Net Income

Up

$28,487

Up $14,209 (+100%) from 2018

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

2019

Assets$655,366
Liabilities$105,049
Net Assets$550,317

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

2019

Revenue$766,767
Expenses$738,280
Net Income$28,487
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 9, 2020
Return Version
2018v3.1
Gross Receipts
$766,767
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$261,629$286,786▲ $25,157
Investments in Publicly Traded Securities$77,246$244,664▲ $167,418
Savings and Temporary Cash Investments$260,978$107,792▼ $153,186
Prepaid Expenses and Deferred Charges$2,071$9,426▲ $7,355
Land, Buildings, and Equipment, Net$13,127$6,698▼ $6,429
Accounts Receivable$29--
Total Assets$615,080$655,366▲ $40,286
Liabilities
Deferred Revenue$85,564$86,912▲ $1,348
Accounts Payable and Accrued Expenses$16,685$18,137▲ $1,452
Total Liabilities$102,249$105,049▲ $2,800
Net Assets / Fund Balance
Unrestricted Net Assets$512,831$550,317▲ $37,486
Total Net Assets Fund Balance$512,831$550,317▲ $37,486
Total Liabilities and Net Assets / Fund Balance$615,080$655,366▲ $40,286

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,863$36,180$41,043
Other Land Buildings$1,835$32,277$34,112
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ellen WeissProgram DirectorFT$79,848$8,773$88,621

Board Members and Trustees

NameTitle
Caren FriedmanPresident
Sandra KoganVice President
Ariel Tevet-MarkelevichDirector
Erica NeufeldDirector
Patricia SchneiderDirector
Emily FarbmanSecretary
Andrew WelchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$321
Program Service Revenue
$761,149
Investment Income
$5,297
Other Revenue
$0
All Other Contributions
$321
Change in Net Assets
$28,487

Audited Revenue Reconciliation

Revenue per Audited Statements
$766,767
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,999
Total Revenue per Audited Statements
$775,766
Total Revenue per Form 990
$766,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$583,706
Other Expenses$123,334
Grants and Similar Amounts Paid$31,240
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$279,656$100,751-$380,407
Current Officers, Directors, Trustees, and Key Employees-$84,762-$84,762
Other Employee Benefits$54,667$25,776-$80,443
Payroll Taxes$23,342$14,752-$38,094
Grants to Domestic Individuals$31,240--$31,240
Occupancy$22,377--$22,377
Fees for Services Accounting-$17,990-$17,990
Insurance$4,465$8,942-$13,407
All Other Expenses$99$12,770-$12,869
Depreciation Depletion$111$6,318-$6,429
Other Expenses$6,198$5,758-$5,758
Advertising-$1,870-$1,870
Fees for Services Legal-$700-$700
Total Functional Expenses$457,891$280,389$0$738,280

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$738,280
Total Expenses per Audited Statements$738,280
Total Expenses per Form 990$738,280
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
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

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
Ellen Weiss
Title
Program Director
Phone
6179693130
Signed
2020-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Weiss
Formed
1974
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
7

Preparer

Firm
Berry Dunn Mcneil & Parker LLC
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:

Process has not changed from prior year.

Financial Statement Notes

Part X, Line 2:

BASCP evaluates all significant tax positions required by accounting principles generally accepted in the United States of America. As of June 30, 2019, BASCP does not believe that it has taken any positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next year.

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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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013188
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05297
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03065
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0947
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01035
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0801
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011145
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0761149
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0702723
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0697742
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0746540
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0730084
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03638238
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0947
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01035
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0801
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011145
IRS990ScheduleA/InvestmentIncomeCYPct00.00300
IRS990ScheduleA/InvestmentIncomePYPct00.00170
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0350
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04418
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02502
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05632
IRS990ScheduleA/OtherIncome509Grp/TotalAmt012902
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99350
IRS990ScheduleA/PublicSupportPY509Pct00.99450
IRS990ScheduleA/PublicSupportTotal509Amt03651426
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0761470
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0704806
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0699820
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0748414
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0736916
IRS990ScheduleA/Total509Grp/TotalAmt03651426
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0766767
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0708221
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0705185
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0751951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0743349
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03675473
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04863
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036180
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041043
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0738280
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt08999
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01835
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032277
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034112
IRS990ScheduleD/RevenueNotReportedAmt08999
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0766767
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BASCP evaluates all significant tax positions required by accounting principles generally accepted in the United States of America. As of June 30, 2019, BASCP does not believe that it has taken any positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next year.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06698
IRS990ScheduleD/TotalExpensesPerForm990Amt0738280
IRS990ScheduleD/TotalRevenuePerForm990Amt0766767
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0775766
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0738280
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships towards the after school program
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt031240
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Fair market value of tuition
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Scholarship awards are posted directly to each student's account balance. No further monitoring is deemed necessary.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
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/ExplanationTxt4Process has 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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0615080
IRS990/TotalAssetsEOYAmt0655366
IRS990/TotalAssetsGrp/BOYAmt0615080
IRS990/TotalAssetsGrp/EOYAmt0655366
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0321
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0280389
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0457891
IRS990/TotalFunctionalExpensesGrp/TotalAmt0738280
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0102249
IRS990/TotalLiabilitiesEOYAmt0105049
IRS990/TotalLiabilitiesGrp/BOYAmt0102249
IRS990/TotalLiabilitiesGrp/EOYAmt0105049
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0512831
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0550317
IRS990/TotalOtherCompensationAmt08773
IRS990/TotalProgramServiceExpensesAmt0457891
IRS990/TotalProgramServiceRevenueAmt0761149
IRS990/TotalReportableCompFromOrgAmt079848
IRS990/TotalRevenueGrp/ExclusionAmt05297
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0761149
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0766767
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0615080
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0655366
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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