Civic Intelligence

Boroughs Jewish Community Center

990 • Fiscal year 2015 • EIN 27-2093144

Jul 01, 2014 to Jun 30, 2015 • Filed on Jul 06, 2016

Organization ProfileWWW.BOROUGHSJCC.ORG
45 Oak StreetWestboro, MA 01581

(508) 366-6121

Siviq Scores

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

Liabilities / Assets

85th percentile

0.57x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.10x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

29th percentile

-4.3%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

51st percentile

$6,875

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

18th percentile

-8.9%

Faster asset growth than 18% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

49th percentile

2.8%

Faster revenue growth than 49% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$155,551

Down $15,286 (-8.9%) from 2014

Net Assets

Down

$66,257

Down $83,382 (-56%) from 2014

Liabilities

Up

$89,294

Up $68,096 (+321%) from 2014

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin29th percentile

Revenue

Up

$880,833

Up $23,799 (+2.8%) from 2014

Expenses

Up

$918,855

Up $81,222 (+9.7%) from 2014

Net Income

Down

-$38,022

Down $57,423 (-296%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$200K$150K$100K$50K$0Assets 2011: $134,286Liabilities 2011: $126,078Net Assets 2011: $8,2082011Assets 2012: $125,731Liabilities 2012: $67,713Net Assets 2012: $58,0182012Assets 2013: $197,987Liabilities 2013: $67,749Net Assets 2013: $130,2382013Assets 2014: $170,837Liabilities 2014: $21,198Net Assets 2014: $149,6392014Assets 2015: $155,551Liabilities 2015: $89,294Net Assets 2015: $66,2572015

Highlighted filing

2015

Assets$155,551
Liabilities$89,294
Net Assets$66,257
Open 2015 Filing

Operations Trend

Revenue Growth49th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $536,4252011Expenses 2012: $642,8552012Expenses 2013: $649,4272013Revenue 2014: $857,034Expenses 2014: $837,633Net Income 2014: $19,4012014Revenue 2015: $880,833Expenses 2015: $918,855Net Income 2015: -$38,0222015

Highlighted filing

2015

Revenue$880,833
Expenses$918,855
Net Income-$38,022
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jul 6, 2016
Return Version
2014v6.0
Gross Receipts
$884,701
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$78,521$114,082▲ $35,561
Accounts Receivable$72,738$31,487▼ $41,251
Prepaid Expenses and Deferred Charges$7,000$8,155▲ $1,155
Land, Buildings, and Equipment, Net$0$1,827▲ $1,827
Total Assets$158,259$155,551▼ $2,708
Liabilities
Deferred Revenue$38,161$74,684▲ $36,523
Accounts Payable and Accrued Expenses$15,819$14,610▼ $1,209
Total Liabilities$53,980$89,294▲ $35,314
Net Assets / Fund Balance
Unrestricted Net Assets$104,279$66,257▼ $38,022
Total Net Assets Fund Balance$104,279$66,257▼ $38,022
Total Liabilities and Net Assets / Fund Balance$158,259$155,551▼ $2,708

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,827$22$1,849
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dave CrandallBoard MemberPT$6,875$6,875

Board Members and Trustees

NameTitle
Allen EdinbergPast President
Stephen MarmorPresident
Gayle OberBoard Member
Paula SilvermanBoard Member
Michael GladstoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,607
Program Service Revenue
$834,124
Investment Income
$62
Other Revenue
$22,040
All Other Contributions
$8,222
Change in Net Assets
$-38,022
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$510,572
Other Expenses$323,941
Grants and Similar Amounts Paid$84,342
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$338,766$122,904-$461,670
Occupancy$208,158--$208,158
Grants to Domestic Individuals$84,342--$84,342
Payroll Taxes$33,559$11,479-$45,038
Office Expenses$27,450--$27,450
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$974--$974
All Other Expenses$600--$600
Depreciation Depletion-$22-$22
Total Functional Expenses$778,839$140,016$0$918,855
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,467
Fundraising Direct Expenses$3,868
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annaul Fundraiser$25,039$23,467$3,868$19,599
Total Events$25,039$23,467$3,868$19,599
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
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 11

“The board reviews the 990 prior to filing”

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

“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.”

Form 990, Part VI, Section B, Line 15

“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.”

Form 990, Part VI, Section C, Line 19

“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.”

Filing and Contact Details

Filer

Filer Name
Boroughs Jewish Community Center
EIN
27-2093144
Phone
5083666121
Address
45 OAK STREET, WESTBORO, MA 01581

Signing Officer

Name
Stephen Marmor
Title
President
Phone
5083666121
Signed
2016-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Marmor
Formed
2010
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
35
Volunteers
15

Preparer

Firm
O'CONNOR & DREW PC
Address
25 BRAINTREE HILL OFC PK SUITE 102, BRAINTREE, MA 02184
Preparer
David a Diiulis
Phone
6174711120
Supplemental Narrative

Additional Explanations

FORM 990 PART B:

“The return is being amended to reflect financial data after the completion of audited financial statements.”

Raw XML AppendixShowing 400 of 429 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt015819
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014610
IRS990/AccountsReceivableGrp/BOYAmt072738
IRS990/AccountsReceivableGrp/EOYAmt031487
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE BJCC EXISTS TO ENHANCE THE EDUCATIONAL, SOCIAL, AND CULTURAL LIVES OF OUR MEMBERS AND THE COMMUNITIES IN WHICH WE LIVE.
IRS990/AdvertisingGrp/ProgramServicesAmt02165
IRS990/AdvertisingGrp/TotalAmt02165
IRS990/AllOtherContributionsAmt08222
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0600
IRS990/AllOtherExpensesGrp/TotalAmt0600
IRS990/AmendedReturnInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/PersonNm0STEPHEN MARMOR
IRS990/BooksInCareOfDetail/PhoneNum05083666121
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt045 OAK STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0WESTBORO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001581
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt078521
IRS990/CashNonInterestBearingGrp/EOYAmt0114082
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt01572
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt024607
IRS990/CYGrantsAndSimilarPaidAmt084342
IRS990/CYInvestmentIncomeAmt062
IRS990/CYOtherExpensesAmt0323941
IRS990/CYOtherRevenueAmt022040
IRS990/CYProgramServiceRevenueAmt0834124
IRS990/CYRevenuesLessExpensesAmt0-38022
IRS990/CYSalariesCompEmpBnftPaidAmt0510572
IRS990/CYTotalExpensesAmt0918855
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0880833
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt038161
IRS990/DeferredRevenueGrp/EOYAmt074684
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt022
IRS990/DepreciationDepletionGrp/TotalAmt022
IRS990/Desc0PRESCHOOL THE PRESCHOOL CONSISTS OF 7 CLASSROOMS AND 104 STUDENTS ATTENDED IN THE 2014-2015 SCHOOL YEAR
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt035
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0778839
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05225
IRS990/FeesForServicesAccountingGrp/TotalAmt05225
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt06.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt16.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt26.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt36.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt46.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt56.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHEN MARMOR
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL GLADSTONE
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVE CRANDALL
IRS990/Form990PartVIISectionAGrp/PersonNm3GAYLE OBER
IRS990/Form990PartVIISectionAGrp/PersonNm4PAULA SILVERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5ALLEN EDINBERG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt26875
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt01572
IRS990/FundraisingDirectExpensesAmt03868
IRS990/FundraisingGrossIncomeAmt023467
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt084342
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt084342
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt084342
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0884701
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt09045
IRS990/InsuranceGrp/TotalAmt09045
IRS990/InvestmentIncomeGrp/ExclusionAmt062
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt062
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt022
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01827
IRS990/LandBldgEquipCostOrOtherBssAmt01849
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt014813
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE BJCC EXISTS TO ENHANCE THE EDUCATIONAL, SOCIAL, AND CULTURAL LIVES OF OUR MEMBERS AND THE COMMUNITIES IN WHICH WE LIVE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0104279
IRS990/NetAssetsOrFundBalancesEOYAmt066257
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt019599
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt019599
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0208158
IRS990/OccupancyGrp/TotalAmt0208158
IRS990/OfficeExpensesGrp/ProgramServicesAmt027450
IRS990/OfficeExpensesGrp/TotalAmt027450
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0386
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03478
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03864
IRS990/OtherExpensesGrp/Desc0TEMPORARY HELP
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt039986
IRS990/OtherExpensesGrp/ProgramServicesAmt126827
IRS990/OtherExpensesGrp/ProgramServicesAmt23489
IRS990/OtherExpensesGrp/ProgramServicesAmt3974
IRS990/OtherExpensesGrp/TotalAmt039986
IRS990/OtherExpensesGrp/TotalAmt126827
IRS990/OtherExpensesGrp/TotalAmt23489
IRS990/OtherExpensesGrp/TotalAmt3974
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02441
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02441
IRS990/OtherRevenueTotalAmt02441
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0122904
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0338766
IRS990/OtherSalariesAndWagesGrp/TotalAmt0461670
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011479
IRS990/PayrollTaxesGrp/ProgramServicesAmt033559
IRS990/PayrollTaxesGrp/TotalAmt045038
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08155
IRS990/PrincipalOfficerNm0STEPHEN MARMOR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2RENTAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0665829
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1136305
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt231990
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0665829
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1136305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt231990
IRS990/ProgSrvcAccomActy2Grp/Desc0ROOM RENTAL CONSISTED OF BETH TIKVAH, WHICH HAS A DEDICATED SPACE YEAR ROUND AND ALSO RENTS OUT SOME OF THE CLASSROOMS DURING THE SCHOOL YEAR, WE ALSO RENT CLASSROOMS ON SUNDAYS TO CHINMAYA
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt031990
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt055153
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt057821
IRS990/PYInvestmentIncomeAmt062
IRS990/PYOtherExpensesAmt0286965
IRS990/PYOtherRevenueAmt020506
IRS990/PYProgramServiceRevenueAmt0839811
IRS990/PYRevenuesLessExpensesAmt063872
IRS990/PYSalariesCompEmpBnftPaidAmt0506874
IRS990/PYTotalExpensesAmt0851660
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0915532
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-38022
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0804575
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt023035
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt047663
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0107980
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0133735
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt057458
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0369871
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt062
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt095
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt089
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0100
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0430
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0776
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0819328
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0785307
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0612313
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0541391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0489828
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03248167
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt062
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt095
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0100
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0430
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0776
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02441
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt013591
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06255
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt024375
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0996
IRS990ScheduleA/OtherIncome509Grp/TotalAmt047658
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt03618038
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0842363
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0832970
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0720293
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0675126
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0547286
IRS990ScheduleA/Total509Grp/TotalAmt03618038
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0844866
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0846656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0726637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0699601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0548712
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03666472
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01827
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01849
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01827
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt01572
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt01572
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03868
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNAUL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023467
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023467
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019599
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03868
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03868
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05844
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt152275
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2540
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt312590
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt413093
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SIBLING DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2REFERRAL DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3EMPLOYEE DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4DISCOUNT FAMILIES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt19
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt24
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt31
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt410
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART I, LINE 2
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD 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/ExplanationTxt2ALL 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/ExplanationTxt3THE 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/ExplanationTxt4THE RETURN IS BEING AMENDED TO REFLECT FINANCIAL DATA AFTER THE COMPLETION OF AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
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 B:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0158259
IRS990/TotalAssetsEOYAmt0155551
IRS990/TotalAssetsGrp/BOYAmt0158259
IRS990/TotalAssetsGrp/EOYAmt0155551
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt024607
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0140016
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0778839
IRS990/TotalFunctionalExpensesGrp/TotalAmt0918855
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053980
IRS990/TotalLiabilitiesEOYAmt089294
IRS990/TotalLiabilitiesGrp/BOYAmt053980
IRS990/TotalLiabilitiesGrp/EOYAmt089294
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0104279
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt066257
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0778839
IRS990/TotalProgramServiceRevenueAmt0834124
IRS990/TotalReportableCompFromOrgAmt06875
IRS990/TotalRevenueGrp/ExclusionAmt019661
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0836565
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0880833
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0158259
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0155551
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0104279
IRS990/UnrestrictedNetAssetsGrp/EOYAmt066257
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt045 OAK STREET
IRS990/USAddress/CityNm0WESTBORO
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001581
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.BOROUGHSJCC.ORG

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$155,551
Liabilities
$89,294
Net assets
$66,257
Revenue
$880,833
Expenses
$918,855
Net income
-$38,022
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.89$0.66$8.81$9.19$0.38
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.21$1.50$8.57$8.38$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.68$1.30$6.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.68$0.58$6.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$1.26$0.08$5.36
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $500k-$1M nonprofits