Civic Intelligence

Boroughs Jewish Community Center

EIN 27-2093144 • 501(c)3 • Westboro, MA

Profile

The bjcc exists to enhance the educational, social, and cultural lives of our members and the communities in which we live

45 Oak StreetWestboro, MA 01581

www.boroughsjcc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.57x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.10x

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

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

Net Margin

31st percentile

-4.3%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

56th percentile

$6,875

Higher top officer pay than 56% of similar nonprofits.

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

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

Asset Growth

22nd percentile

-8.9%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

43rd percentile

2.8%

Faster revenue growth than 43% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$155,551

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

Liabilities

Up

$89,294

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

Net Assets

Down

$66,257

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

Operations
Liabilities / Revenue70th percentileNet Margin31st 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

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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 Growth43rd percentile

Revenue, expenses, and net income by year, with the latest 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

Filings

Most recent 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
Latest Filing Detail
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 Pay56th 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.

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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

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