Civic Intelligence

Buddhist Global Relief a Nj Nonprofit Corporation

990 • Fiscal year 2018 • EIN 26-2852923

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 24, 2019

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

90th percentile

0.73x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.09x

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

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

Net Margin

54th percentile

5.0%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

58th percentile

$30,000

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

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

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

64th percentile

13%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Up

$92,067

Up $13,599 (+17%) from 2017

Net Assets

Up

$24,845

Up $35,789 (+327%) from 2017

Liabilities

Down

$67,222

Down $22,190 (-25%) from 2017

Revenue

Up

$718,032

Up $80,695 (+13%) from 2017

Expenses

Down

$682,243

Down $16,220 (-2.3%) from 2017

Net Income

Up

$35,789

Up $96,915 (+159%) from 2017

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

2018

Assets$92,067
Liabilities$67,222
Net Assets$24,845

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

2018

Revenue$718,032
Expenses$682,243
Net Income$35,789
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 24, 2019
Return Version
2017v2.3
Gross Receipts
$744,473
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
Cash and Non-Interest-Bearing Accounts$20,529$74,864▲ $54,335
Savings and Temporary Cash Investments$55,579$12,606▼ $42,973
Accounts Receivable$479$3,572▲ $3,093
Prepaid Expenses and Deferred Charges$1,881$1,025▼ $856
Total Assets$78,468$92,067▲ $13,599
Liabilities
Grants Payable$82,150$50,000▼ $32,150
Other Liabilities$7,262$17,222▲ $9,960
Total Liabilities$89,412$67,222▼ $22,190
Net Assets / Fund Balance
Unrestricted Net Assets$-11,344$24,845▲ $36,189
Temporarily Rstr Net Assets$400--
Total Net Assets Fund Balance$-10,944$24,845▲ $35,789
Total Liabilities and Net Assets / Fund Balance$78,468$92,067▲ $13,599
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas J SpiesExecutive DirectorPT$30,000$30,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$712,018
Program Service Revenue
$0
Investment Income
$154
Other Revenue
$5,860
All Other Contributions
$588,441
Change in Net Assets
$35,789

Audited Revenue Reconciliation

Revenue per Audited Statements
$718,032
Total Revenue per Audited Statements
$718,032
Total Revenue per Form 990
$718,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$592,762
Total Fundraising Expense$59,753
Other Expenses$56,937
Salaries, Compensation, and Employee Benefits$32,544
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$386,277--$386,277
Foreign Grants$206,485--$206,485
Current Officers, Directors, Trustees, and Key Employees-$15,000$15,000$30,000
All Other Expenses-$54$13,688$13,742
Fees for Services Accounting-$8,000-$8,000
Advertising--$6,054$6,054
Payroll Taxes-$1,272$1,272$2,544
Information Technology-$980$1,247$2,227
Insurance-$894$1,247$2,141
Travel$98$492$762$1,352
Conferences and Meetings$1,004--$1,004
Fees for Services Management$1,000--$1,000
Other Expenses-$47$500$500
Total Functional Expenses$594,864$27,626$59,753$682,243

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$682,243
Total Expenses per Audited Statements$682,243
Total Expenses per Form 990$682,243
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$25,000
Lotus Outreach InternationalOjai, CA-Womens Education$25,000
Oxfam AmericaBoston, MA-Commun Farm Dev.$25,000
North Country Mission of HopePeru, NY-Womens Education$20,300
Action Against Hunger USANew York, NY-Commun Farm Dev.$20,000
What If Foundation Haiti Lamanjay Food ProgramBerkeley, CA-Commun Food Relief$20,000
Helen Keller InternationalNew York, NY-Maternal/Child Nutrition$17,000
World Food ProgranWashington, DC-Rohingya Refugee Relief$14,000
Arts Creation Foundation for ChildrenLake Worth, FL-Childrens Education$10,000
Helen Keller InternationalNew York, NY-Commun Farm Dev.$10,000
Jamyang FoundationSan Diego, CA-Womens Education$10,000
Joan Rose FoundationRoyal Oak, MI-Childrens Education$10,000
Reciprocity FoundationNew York, NY-Commun Food Relief$10,000
Trees that FeedWinnetka, IL-Childrens Education$10,000
Burma Humanitarian MissionSalt Lake City, UT-Childrens Education$9,105
World Food ProgranWashington, DC-Famine Relief - Yemen$9,000
Ecology ActionWillits, CA-Commun Farm Dev.$7,500
Keep Growing DetroitDetroit, MI-Commun Farm Dev.$7,000
Ecology ActionWillits, CA-Commun Farm Dev.$6,250
Ecology ActionWillits, CA-Commun Farm Dev.$6,250
Lotus Outreach InternationalOjai, CA-Childrens Education$5,022

International Summary

Spending
$206,485

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---$122,794
East Asia and the PacificGrants to recipients---$52,326
Sub-Saharan AfricaGrants to recipients---$21,365
South AmericaGrants to recipents---$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,522
Fundraising Direct Expenses$3,662
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walk to feed hunger$109,199---
Concert$6,105$6,105-$6,105
Total Events$118,721$9,522$3,662$5,860
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$15,117
Credit Card Payable$1,833
Payroll Taxes Payable$272
Other 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
Vice Chairman
Signed
2019-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas J Spies
Formed
2008
Legal Domicile
Nj
Voting Board Members
10
Independent Board Members
10
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 484,364, Grants and allocations 482,262, Revenue 0 BGR has made grants to various partner organizations for 1Emergency relief for a flood and landslide victims in Bangladesh, b hurricane victims in Houston and Puerto Rico, USA c famine victims in South Sudan, and d refugees from Syria 2Programs to promote economic and social empowerment of women through access to vocational training and sustainable livelihoods in Cameroon, Cote dIvoire, Kenya, Nicaragua, Peru, and Sri Lanka, 3Assistance to organizations providing meals and nutritional education to the homeless and poor in communities in Bangladesh, the United States, Haiti, and Vietnam 4Community farm development with instruction on sustainable and ecological farming methods to provide increased yields self empowerment in Brazil, Cambodia, Cameroon, India, Jamaica, Kenya, Malawi, Peru, Sudan, South Darfur, United States, and Vietnam, 5 Childrens education programs in Bangladesh, Cameroon, Haiti, Mongolia, Thailand Burmese Refugees and Viet Nam, and education programs specifically for women and girls vulnerable to being forced into the sex trade in Cambodia.

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, 2018 and 2017, the Organization has determined it did not have a material tax liability for uncertain tax positions.

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IRS990/InformationTechnologyGrp/FundraisingAmt01247
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0980
IRS990/InformationTechnologyGrp/TotalAmt02227
IRS990/InsuranceGrp/FundraisingAmt01247
IRS990/InsuranceGrp/ManagementAndGeneralAmt0894
IRS990/InsuranceGrp/TotalAmt02141
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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/OtherExpensesGrp/FundraisingAmt18518
IRS990/OtherExpensesGrp/FundraisingAmt23925
IRS990/OtherExpensesGrp/FundraisingAmt3500
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1759
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt247
IRS990/OtherExpensesGrp/TotalAmt07668
IRS990/OtherExpensesGrp/TotalAmt19277
IRS990/OtherExpensesGrp/TotalAmt23972
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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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt030500
IRS990/ProgSrvcAccomActy2Grp/GrantAmt030500
IRS990/ProgSrvcAccomActy3Grp/Desc0BGR awarded a 30,000 grant to What if Foundation to help provide educational staff and classroom supplies for a recently constructed kindergarten thru eighth grade school in the heart of Tiplas Kazo neighborhood of Port-au-Prince, Haiti which educates approximately 294 students per year.
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IRS990/PYSalariesCompEmpBnftPaidAmt029842
IRS990/PYTotalExpensesAmt0698463
IRS990/PYTotalRevenueAmt0637337
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IRS990/ReconcilationRevenueExpnssAmt035789
IRS990/RegularMonitoringEnfrcInd0true
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0543613
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0378243
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt069
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt09522
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Taxes Payable
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0718032
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization adopted Financial Accounting Standard Board FASB Accounting Standard Codification 740 effective January 1, 2009. For the years ended June 30, 2018 and 2017, the Organization has determined it did not have a material tax liability for uncertain tax positions.
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt221365
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt310000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to recipients
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Grants to recipients
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Grants to recipients
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3Grants to recipents
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IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt050000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt130500
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt210000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt312000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt411365

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