Civic Intelligence

Buddhist Global Relief a Nj Nonprofit Corporation

990 • Fiscal year 2017 • EIN 26-2852923

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 09, 2018

55 Pease TerraceLee, MA 01238

(201) 895-9977

Siviq Scores

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

Liabilities / Assets

94th percentile

1.14x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.14x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

21st percentile

-9.6%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

56th percentile

$27,500

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

2nd percentile

-55%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

8.2%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$78,468

Down $95,984 (-55%) from 2016

Net Assets

Down

-$10,944

Down $61,126 (-122%) from 2016

Liabilities

Down

$89,412

Down $34,858 (-28%) from 2016

Revenue

Up

$637,337

Up $48,049 (+8.2%) from 2016

Expenses

Up

$698,463

Up $4,805 (+0.7%) from 2016

Net Income

Up

-$61,126

Up $43,244 (+41%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2015: $158,117Liabilities 2015: $3,565Net Assets 2015: $154,5522015Assets 2016: $174,452Liabilities 2016: $124,270Net Assets 2016: $50,1822016Assets 2017: $78,468Liabilities 2017: $89,412Net Assets 2017: -$10,9442017Assets 2018: $92,067Liabilities 2018: $67,222Net Assets 2018: $24,8452018Assets 2019: $551,668Liabilities 2019: $64,948Net Assets 2019: $486,7202019Assets 2020: $454,645Liabilities 2020: $13,125Net Assets 2020: $441,5202020Assets 2021: $495,192Liabilities 2021: $44,618Net Assets 2021: $450,5742021Assets 2022: $1,067,165Liabilities 2022: $51,030Net Assets 2022: $1,016,1352022Assets 2023: $2,759,901Liabilities 2023: $11,536Net Assets 2023: $2,748,3652023Assets 2024: $2,700,147Liabilities 2024: $73,388Net Assets 2024: $2,626,7592024Assets 2025: $2,656,449Liabilities 2025: $25,096Net Assets 2025: $2,631,3532025

Highlighted filing

2017

Assets$78,468
Liabilities$89,412
Net Assets-$10,944

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2015: $547,300Expenses 2015: $478,863Net Income 2015: $68,4372015Revenue 2016: $589,288Expenses 2016: $693,658Net Income 2016: -$104,3702016Revenue 2017: $637,337Expenses 2017: $698,463Net Income 2017: -$61,1262017Revenue 2018: $718,032Expenses 2018: $682,243Net Income 2018: $35,7892018Revenue 2019: $1,281,201Expenses 2019: $819,326Net Income 2019: $461,8752019Revenue 2020: $812,054Expenses 2020: $857,254Net Income 2020: -$45,2002020Revenue 2021: $1,192,296Expenses 2021: $1,183,242Net Income 2021: $9,0542021Revenue 2022: $1,847,193Expenses 2022: $1,281,632Net Income 2022: $565,5612022Revenue 2023: $3,921,408Expenses 2023: $2,189,178Net Income 2023: $1,732,2302023Revenue 2024: $1,806,042Expenses 2024: $1,927,648Net Income 2024: -$121,6062024Revenue 2025: $1,896,521Expenses 2025: $1,891,927Net Income 2025: $4,5942025

Highlighted filing

2017

Revenue$637,337
Expenses$698,463
Net Income-$61,126
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 9, 2018
Return Version
2016v3.0
Gross Receipts
$655,485
Mission and Program Overview

Mission

To alleviate suffering, poverty and oppression through direct aid, economic and techinical assistance, education and other forms of charitable assistance to people in need throughout the world

To alleviate suffering, poverty and oppression through direct aid, economic and technical assistance, education and other forms of charitable assistance to people in need throughout the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$58,250$55,579▼ $2,671
Cash and Non-Interest-Bearing Accounts$115,104$20,529▼ $94,575
Prepaid Expenses and Deferred Charges-$1,881-
Accounts Receivable$1,098$479▼ $619
Total Assets$174,452$78,468▼ $95,984
Liabilities
Grants Payable$122,000$82,150▼ $39,850
Other Liabilities$2,270$7,262▲ $4,992
Total Liabilities$124,270$89,412▼ $34,858
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$400-
Unrestricted Net Assets$50,182$-11,344▼ $61,526
Total Net Assets Fund Balance$50,182$-10,944▼ $61,126
Total Liabilities and Net Assets / Fund Balance$174,452$78,468▼ $95,984
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas J SpiesExecutive DirectorPT$27,500$27,500

Board Members and Trustees

NameTitle
Bhikkhu BodhiChairman
W David BraughtonVice Chairman Treasurer
Allen FuDirector
Ayya SantussikaDirector
Charles ElliottDirector
Daniel BlakeDirector
George ClappDirector
Marcie BarthDirector
Michael RoehmDirector
Patricia PriceDirector
Sylvie SunDirector
Thomas MoritzDirector
Kim BehanProgram Director
Revenue and Support

Revenue Composition

Contributions and Grants
$627,664
Program Service Revenue
$0
Investment Income
$153
Other Revenue
$9,520
All Other Contributions
$508,238
Change in Net Assets
$-61,126

Audited Revenue Reconciliation

Revenue per Audited Statements
$637,337
Total Revenue per Audited Statements
$637,337
Total Revenue per Form 990
$637,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$600,668
Total Fundraising Expense$63,189
Other Expenses$62,669
Salaries, Compensation, and Employee Benefits$29,842
Professional Fundraising Fees$5,284

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$371,112--$371,112
Foreign Grants$229,556--$229,556
Current Officers, Directors, Trustees, and Key Employees-$13,750$13,750$27,500
All Other Expenses-$309$14,341$14,650
Fees for Services Accounting-$11,000-$11,000
Advertising--$7,142$7,142
Fees for Services Professional Fundraising--$5,284$5,284
Information Technology-$1,783$1,718$3,501
Travel-$1,498$1,141$2,639
Payroll Taxes-$1,171$1,171$2,342
Insurance-$893$489$1,382
Fees for Services Other-$996-$996
Other Expenses-$637$786$786
Total Functional Expenses$600,668$34,606$63,189$698,463

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$698,463
Total Expenses per Audited Statements$698,463
Total Expenses per Form 990$698,463
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Helen Keller InternationalNew York, NY-Maternal/Child Nutrition$30,000
What If FoundationBerkeley, CA-Childrens Education$30,000
Lotus Outreach InternationalOjai, CA-Womens Education$25,098
Lotus Outreach InternationalOjai, CA-Womens Education$25,000
Oxfam AmericaBoston, MA-Community Farm Development$25,000
North County Mission of HopePlattsburgy, NY-Womens Education$21,078
Oxfam AmericaBoston, MA-Community Farm Development$20,000
What If FoundationBerkeley, CA-Community Food Relief$20,000
World Food Program USAWashington, DC-Famine Relief - East Africa$20,000
Ecology ActionWillits, CA-Community Farm Development$12,905
Arts Creation Foundation for ChildrenLake Worth, FL-Childrens Education$10,000
CareAtlanta, GA-Famine Relief-East Africa$10,000
CareAtlanta, GA-Emergency Relief- Syrian Refugees$10,000
Helen Keller InternationalNew York, NY-Maternal/Child Nutrition$10,000
Helen Keller InternationalNew York, NY-Community Farm Development$10,000
Joan Rose FoundationRoyal Oak, MI-Childrens Education$10,000
Oxfam AmericaBoston, MA-Famine Relief-East Africa$10,000
Trees That FeedWinnetka, IL-Community Farm Development$10,000
Burma Humanitarian MissionSalt Lake, UT-Childrens Education$9,021
Keep Growing DetroitDetroit, MI-Community Farm Development$7,000
Sarvodoya USAMadison, WI-Emergency Relief-Sri Lanka Flood$7,000
CareAtlanta, GA-Emergency Relief-Hurrican Matt$5,000
My Good Deed 911 DayIrvine, CA-Community Food Relief$5,000
Oxfam AmericaBoston, MA-Emergency Relief-Syrian Refugees$5,000
What if FoudationBerkeley, CA-Emergency Relief- Hurrican Matt$5,000
World Food Program USAWasington, DC-Emergency Relief - Syrian Refugees$5,000

International Summary

Spending
$229,556

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaGrants to recipients---$152,650
East Asia and the PacificGrants to recipients---$55,014
Sub-Saharan AfricaGrants to recipients---$21,892
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,256
Fundraising Direct Expenses$8,736
Professional Fundraising Fees$5,284

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walk to feed hunger$107,300---
Climate March$12,270$12,270-$12,270
Total Events$125,556$18,256$8,736$9,520
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$5,129
Credit Card Payable$2,133
Payroll Taxes Payable-
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
No
Other officer compensation reviewed
No
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, Line 11B

Organizations process to review the form 990. Form 990 for the fiscal year end is prepared by the Organizations certified public accountant. It is reveiwed by the Executive Director who is knowledgeable in tax preparation and certain other members of the Board of Directors prior to filing.

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

Enforcement of Conflicts of Interest Policy - Financial transactions are reviewed annually by the Executive Director and certain members of the Board of Directors. Potential conflicts of interest are brought forward and made subject to the organizations conflict of interest procedures, as enumerated in Article III of the organizations conflict of interest policy.

Form 990, Part VI, Section C, Line 17

Other states where copy of the return is filed Michigan, Minnesota, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Tennessee, Utah, Virginia, Washington, West Virginia, Wisconsin.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation. The Organizations financial statements, conflict of interest policy, and the governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Buddhist Global Relief
EIN
26-2852923
Phone
2018959977
Address
55 Pease Terrace, Lee, MA 01238

Signing Officer

Name
W David Braughton
Title
Treasurer
Signed
2018-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas J Spies
Formed
2008
Legal Domicile
Nj
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
100

Preparer

Firm
Sawyer LLC
Address
1310 MASS MoCA Way, North Adams, MA 01247
Preparer
Billie Jo Sawyer
Phone
4136646777
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 485,018, Grants and allocations 485,018, Revenue 0 BGR has made grants to various partner organizations for 1 Emergency relief to women children in prisons in Cambodia flood victims in India, Sri Lanka and Bangladesh refugees from Syria Hurrican Matthew victims and for East African famine victims 2 Programs to promote economic and social empowerment of women through access to vocational training and sustainable livelihoods in Cameroon, India, Nicaragua, and Sri Lanks, 3 Assistance to organizations providing meals and nutritional education to the homeless and poor in communities in the United States, Bangladesh, Cote dIvoire, Kenya, Cambodia, and Haiti 4 Community farm development with instruction on sustainable and ecological farming methods to provide increased yields and self empowerment in Haiti, Malawi, Viet Nam, Camboida, United States, Jamaica, Kenya, Sudan, and India 5 Childrens education programs in Cameroon, Haiti, India, Bangladesh, Thailand Burmese Regugees and Viet Nam, and education programs specifically for women and girls vulnerable to being forced into the sex trade in Cambodi and Nicaragua

Financial Statement Notes

X 2

The Organization adopted Financial Accounting Standard Board FASB Accounting Standard Codification 740 effective January 1, 2009. For the years ended June 30, 2016 and 2015. The Organization has determined it did not have a material tax liability for uncertain tax positions.

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IRS990/MissionDesc0To alleviate suffering, poverty and oppression through direct aid, economic and technical assistance, education and other forms of charitable assistance to people in need throughout the world.
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IRS990/PrincipalOfficerNm0Thomas J Spies
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IRS990/ProgSrvcAccomActy2Grp/Desc0BGR awarded 30,500 grant to Bodhicitta Foundation. A portion of the grant sponsors the education training of 30 teenage girls, providing school fees, clothes, shelter, books all their other expenses. The girls come from some of the poorest regions in India, are in danger of child marriage or unable to finish high school university due to poverty, are being instructed in nursing, social work, law as well as in job training so they can become agents of change help others when they return to their villages. A portion of the grant supports a womens social services center benefiting roughly 2,000 people per year that offers legal help to women facing divorce, domestic violence, land disputes as well as job training to poor women in sewing, computers, English, beauty therapies, so on. The legal services is offered for free by the previous batch of girls trained as lawyers social workers. A portion of the grant supports a food program 6,000 meals per year for undernourished slum children, youth groups, counseling, health and human rights workshops, interventions.
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IRS990/ProgSrvcAccomActy3Grp/Desc0BGR awarded a 30,000 grant to What if Foundation to help provide educational staff, equipment and supplies including classroom supplies, computers, a water pump for a recently constructed kindergarten thru eighth grade school in the heart of Tipias Kazo neighborhood of Port-au-Prince, Haiti which educates approximately 255 students per year.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0None
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt1Explanation of Four Year Averaging - No lobbying expenses incurred for 2013 through 2016
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization adopted Financial Accounting Standard Board FASB Accounting Standard Codification 740 effective January 1, 2009. For the years ended June 30, 2016 and 2015. The Organization has determined it did not have a material tax liability for uncertain tax positions.
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