Form 990, Part VI, Section B, Line 11
“The board reviews the 990 prior to filing”
990 • Fiscal year 2015 • EIN 27-2093144
Scores are not available for this record yet.
Assets
Down$119,241
Down $51,596 (-30%) from 2014
Net Assets
Down$75,306
Down $74,333 (-50%) from 2014
Liabilities
Up$43,935
Up $22,737 (+107%) from 2014
Revenue
Up$866,037
Up $9,003 (+1.1%) from 2014
Expenses
Up$940,370
Up $102,737 (+12%) from 2014
Net Income
Down-$74,333
Down $93,734 (-483%) from 2014
The bjcc exists to enhance the educational, social, and cultural lives of our members and the communities in which we live
The bjcc exists to enhance the educational, social, and cultural lives of our members and the communities in which we live.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $61,753 | $77,750 | ▲ $15,997 |
| Accounts Receivable | $71,908 | $31,487 | ▼ $40,421 |
| Savings and Temporary Cash Investments | $30,176 | - | - |
| Prepaid Expenses and Deferred Charges | $7,000 | $8,155 | ▲ $1,155 |
| Land, Buildings, and Equipment, Net | $0 | $1,849 | ▲ $1,849 |
| Total Assets | $170,837 | $119,241 | ▼ $51,596 |
| Liabilities | |||
| Deferred Revenue | $13,672 | $29,325 | ▲ $15,653 |
| Accounts Payable and Accrued Expenses | $7,526 | $14,610 | ▲ $7,084 |
| Total Liabilities | $21,198 | $43,935 | ▲ $22,737 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $149,639 | $75,306 | ▼ $74,333 |
| Total Net Assets Fund Balance | $149,639 | $75,306 | ▼ $74,333 |
| Total Liabilities and Net Assets / Fund Balance | $170,837 | $119,241 | ▼ $51,596 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,849 | - | $1,849 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dave Crandall | Board Member | PT | $6,875 | $6,875 |
| Name | Title |
|---|---|
| Allen Edinberg | Past President |
| Stephen Marmor | President |
| Gayle Ober | Board Member |
| Paula Silverman | Board Member |
| Michael Gladstone | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $525,486 |
| Other Expenses | $330,542 |
| Grants and Similar Amounts Paid | $84,342 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $334,422 | $122,904 | - | $457,326 |
| Occupancy | $208,158 | - | - | $208,158 |
| Grants to Domestic Individuals | $84,342 | - | - | $84,342 |
| Payroll Taxes | $52,817 | $11,479 | - | $64,296 |
| All Other Expenses | $20,349 | - | - | $20,349 |
| Office Expenses | $14,698 | - | - | $14,698 |
| Insurance | $9,045 | - | - | $9,045 |
| Fees for Services Accounting | - | $5,225 | - | $5,225 |
| Other Employee Benefits | $3,478 | $386 | - | $3,864 |
| Advertising | $2,165 | - | - | $2,165 |
| Other Expenses | $600 | - | - | $600 |
| Total Functional Expenses | $800,376 | $139,994 | $0 | $940,370 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $23,467 |
| Fundraising Direct Expenses | $3,868 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Annaul Fundraiser | $25,039 | $23,467 | $3,868 | $19,599 |
| Total Events | $25,039 | $23,467 | $3,868 | $19,599 |
“The board reviews the 990 prior to filing”
“Board members are asked to review and update conflict of interest policies and disclosures. Quarterly members are asked to abstain from votes that may result in a conflict of interest.”
“All job descriptions, offer letters, and salary proposals are reviewed by an outside hr consultant. All hr legal issues are reviewed by a labor attorney.”
“The organization's 990 is available upon request and on guidestar. The organization's governing documents, conflict of interest policy, and financial statements are all available upon request.”
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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|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 31487 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE BJCC EXISTS TO ENHANCE THE EDUCATIONAL, SOCIAL, AND CULTURAL LIVES OF OUR MEMBERS AND THE COMMUNITIES IN WHICH WE LIVE. |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 2165 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 29325 |
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| IRS990/Desc | 0 | PRESCHOOL THE PRESCHOOL CONSISTS OF 7 CLASSROOMS AND 104 STUDENTS ATTENDED IN THE 2014-2015 SCHOOL YEAR |
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| IRS990/FormationYr | 0 | 2010 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 832970 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 720293 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 675126 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 547286 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3618038 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 844866 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 846656 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 726637 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 699601 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 548712 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 1572 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | ANNAUL FUNDRAISER |
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| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 3868 |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 1 | 52275 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 2 | 540 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 3 | 12590 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 4 | 13093 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SIBLING DISCOUNT |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 1 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 2 | REFERRAL DISCOUNT |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 3 | EMPLOYEE DISCOUNT |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 4 | DISCOUNT FAMILIES |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 10 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 1 | 9 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 2 | 4 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 3 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 4 | 10 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE BJCC'S PROCESS FOR MONITORING GRANTS IS AS FOLLOWS - APPLICATION IS FILED BY PARENTS WHICH INCLUDES AN INFORMATION PAGE, ANNUAL INCOME AND EXPENSE PAGE, AND AN ADDITIONAL ADJUSTMENT PAGE - LETTERS ARE RECEIVED FROM PARENTS AS TO WHY THEY WOULD BE A GOOD SCHOLARSHIP FAMILY - INCOME IS VERIFIED BY JFCS (JEWISH FAMILY AND CHILDREN SERVICES) - APPLICATIONS ARE REVIEWED BY THE JFCS AND RECOMMENDATIONS ARE MADE TO THE BOARD - APPLICATIONS ARE VOTED BY THE BOARD - RECORDS ARE KEPT IN EACH CHILD'S FILE AND ADJUSTMENTS FOR SCHOLARSHIPS ARE MADE ON EACH CHILD'S ACCOUNT. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD REVIEWS THE 990 PRIOR TO FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE ASKED TO REVIEW AND UPDATE CONFLICT OF INTEREST POLICIES AND DISCLOSURES. QUARTERLY MEMBERS ARE ASKED TO ABSTAIN FROM VOTES THAT MAY RESULT IN A CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL JOB DESCRIPTIONS, OFFER LETTERS, AND SALARY PROPOSALS ARE REVIEWED BY AN OUTSIDE HR CONSULTANT. ALL HR LEGAL ISSUES ARE REVIEWED BY A LABOR ATTORNEY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S 990 IS AVAILABLE UPON REQUEST AND ON GUIDESTAR. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 119241 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 170837 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 119241 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 24607 |
| IRS990/TotalEmployeeCnt | 0 | 35 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 139994 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 800376 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 940370 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 21198 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 43935 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 21198 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 43935 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 75306 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 75306 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 45 OAK STREET |
| IRS990/USAddress/CityNm | 0 | WESTBORO |
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| IRS990/USAddress/ZIPCd | 0 | 01581 |
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| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BOROUGHSJCC.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-08-17 19:52:53Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHEN MARMOR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.