Civic Intelligence

Bowen After School Care Program Inc Attn Ellen Weiss

990 • Fiscal year 2023 • EIN 23-7376759

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

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

67th percentile

0.10x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.09x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

88th percentile

$104,416

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

83rd percentile

34%

Faster asset growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

0.2%

Faster revenue growth than 38% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$756,986

Up $193,506 (+34%) from 2022

Net Assets

Up

$683,214

Up $279,181 (+69%) from 2022

Liabilities

Down

$73,772

Down $85,675 (-54%) from 2022

Revenue

Up

$796,210

Up $1,608 (+0.2%) from 2022

Expenses

Up

$618,323

Up $120,324 (+24%) from 2022

Net Income

Down

$177,887

Down $118,716 (-40%) from 2022

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

2023

Assets$756,986
Liabilities$73,772
Net Assets$683,214

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

2023

Revenue$796,210
Expenses$618,323
Net Income$177,887
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$840,123
Mission and Program Overview

Mission

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

Provide after school care services for children from grades k through 5 including educational and recreational activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$286,617$319,015▲ $32,398
Cash and Non-Interest-Bearing Accounts$239,776$315,846▲ $76,070
Savings and Temporary Cash Investments$18,751$118,751▲ $100,000
Prepaid Expenses and Deferred Charges$17,862$2,991▼ $14,871
Land, Buildings, and Equipment, Net$474$383▼ $91
Total Assets$563,480$756,986▲ $193,506
Liabilities
Deferred Revenue$136,807$68,374▼ $68,433
Accounts Payable and Accrued Expenses$22,640$5,398▼ $17,242
Total Liabilities$159,447$73,772▼ $85,675
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$404,033$683,214▲ $279,181
Total Net Assets Fund Balance$404,033$683,214▲ $279,181
Total Liabilities and Net Assets / Fund Balance$563,480$756,986▲ $193,506

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$41,043$41,043
Other Land Buildings$0$26,301$26,301
Leasehold Improvements$383$7,427$7,810
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellen WeissProgram DirectorFT$104,416$104,416

Board Members and Trustees

NameTitle
Erica NeufeldPresident
Paula CanaveseVice-president
Liz NagaharaAt Large
Ola SharifAt Large
Ryan CookAt Large
Jennifer BeckerSecretary
Patricia SchneiderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$115,116
Program Service Revenue
$669,900
Investment Income
$11,194
Other Revenue
$0
All Other Contributions
$32
Change in Net Assets
$177,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$796,210
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,311
Total Revenue per Audited Statements
$812,521
Total Revenue per Form 990
$796,210
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$522,713
Other Expenses$95,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,535$116,737-$324,272
Current Officers, Directors, Trustees, and Key Employees$71,782$40,378-$112,160
Other Employee Benefits$36,832$13,623-$50,455
Payroll Taxes$22,570$13,256-$35,826
Occupancy$15,091--$15,091
Insurance$12,626--$12,626
Office Expenses-$11,709-$11,709
Fees for Services Accounting-$8,025-$8,025
Fees for Services Legal-$7,200-$7,200
Advertising-$3,863-$3,863
Payment Travel Entrtnmnt Publicly Ofcl-$2,142-$2,142
Other Expenses$25,855$945-$945
All Other Expenses$63$75-$138
Depreciation Depletion$91--$91
Total Functional Expenses$392,445$225,878$0$618,323

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$618,323
Total Expenses per Audited Statements$618,323
Total Expenses per Form 990$618,323
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
No
Audit committee
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
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 A, Line 6

Families in the program are considered members.

Form 990, Part VI, Section A, Line 6

Families in the program are considered members.

Form 990, Part VI, Section A, Line 7A

Members (families in the program ) vote in the board each year

Form 990, Part VI, Section B, Line 11B

The completed 990 form is reviewed at a board meeting

Form 990, Part VI, Section B, Line 15

Compensation is approved by the board

Form 990, Part VI, Section C, Line 19

Documents provided 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
2024-05-14
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
19
Volunteers
0

Preparer

Firm
Treeful Damaso Aniceto Inc
Address
85 WEST STREET STE F-302, WALPOLE, MA 02081
Preparer
Ryan Damaso
Phone
7814493346
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0115115
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0229116
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt012044
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0101
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt032
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0356408
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011195
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt035703
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02680
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05297
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt060907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0669900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0529703
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt036042
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0562482
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0761149
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02559276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011195
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt035703
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02680
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt060907
IRS990ScheduleA/InvestmentIncomeCYPct00.02050
IRS990ScheduleA/InvestmentIncomePYPct00.01820
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0350
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0350
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96750
IRS990ScheduleA/PublicSupportPY509Pct00.96380
IRS990ScheduleA/PublicSupportTotal509Amt02880327
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt024537
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt010820
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt035357
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0785015
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0758819
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt048086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0562583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0761181
IRS990ScheduleA/Total509Grp/TotalAmt02915684
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0796210
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0794522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt050766
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0568615
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0766828
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02976941
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041043
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041043
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0618323
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0383
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07427
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07810
IRS990ScheduleD/NetUnrealizedGainsInvstAmt016311
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026301
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026301
IRS990ScheduleD/RevenueNotReportedAmt016311
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0796210
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0383
IRS990ScheduleD/TotalExpensesPerForm990Amt0618323
IRS990ScheduleD/TotalRevenuePerForm990Amt0796210
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0812521
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0618323
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FAMILIES IN THE PROGRAM ARE CONSIDERED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FAMILIES IN THE PROGRAM ARE CONSIDERED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS (FAMILIES IN THE PROGRAM ) VOTE IN THE BOARD EACH YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPLETED 990 FORM IS REVIEWED AT A BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0563480
IRS990/TotalAssetsEOYAmt0756986
IRS990/TotalAssetsGrp/BOYAmt0563480
IRS990/TotalAssetsGrp/EOYAmt0756986
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0115116
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0225878
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0392445
IRS990/TotalFunctionalExpensesGrp/TotalAmt0618323
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0159447
IRS990/TotalLiabilitiesEOYAmt073772
IRS990/TotalLiabilitiesGrp/BOYAmt0159447
IRS990/TotalLiabilitiesGrp/EOYAmt073772
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0404033
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0683214
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0392445
IRS990/TotalProgramServiceRevenueAmt0669900
IRS990/TotalReportableCompFromOrgAmt0104416
IRS990/TotalRevenueGrp/ExclusionAmt08108
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0672986
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0796210
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0563480
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0756986
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0280 CYPRESS STREET

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
2023Detailed filing. Detailed filing data is available for this year.$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