Civic Intelligence

Joan B Berkowitz Supporting

EIN 33-1025137 • 501(c)3 • Arlington, MA

Profile

To perform the functions of, carry out the purposes of and undertake any other activity to support the charitable purposes and activities of the children's center of brookline and greater boston, inc. All activities shall be for the exclusive benefit of that organization which is an organization described under sections 501(c)(3) and 509(a)(1) or 509(a)(2) of the internal revenue code.

52 Margaret StArlington, MA 02474

n/A

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

9th percentile

-36%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

7.1%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

68th percentile

19%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$2,377,075

Up $109,047 (+4.8%) from 2024

Liabilities

Down

$5,000

Down $1,000 (-17%) from 2024

Net Assets

Up

$2,372,075

Up $110,047 (+4.9%) from 2024

Operations
Liabilities / Revenue48th percentileNet Margin9th percentile

Revenue

Down

$72,381

Down $4,082 (-5.3%) from 2024

Expenses

Up

$98,150

Up $22,754 (+30%) from 2024

Net Income

Down

-$25,769

Down $26,836 (-2515%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $975,149Liabilities 2010: $9,793Net Assets 2010: $965,3562010Assets 2011: $1,086,035Liabilities 2011: $5,500Net Assets 2011: $1,080,5352011Assets 2012: $1,094,718Liabilities 2012: $5,500Net Assets 2012: $1,089,2182012Assets 2013: $1,219,819Liabilities 2013: $5,500Net Assets 2013: $1,214,3192013Assets 2014: $1,331,684Liabilities 2014: $5,500Net Assets 2014: $1,326,1842014Assets 2015: $1,417,653Liabilities 2015: $18,000Net Assets 2015: $1,399,6532015Assets 2016: $1,427,700Liabilities 2016: $18,000Net Assets 2016: $1,409,7002016Assets 2017: $1,545,291Liabilities 2017: $18,000Net Assets 2017: $1,527,2912017Assets 2018: $1,599,310Liabilities 2018: $5,500Net Assets 2018: $1,593,8102018Assets 2019: $1,660,386Liabilities 2019: $5,500Net Assets 2019: $1,654,8862019Assets 2020: $1,689,681Liabilities 2020: $5,500Net Assets 2020: $1,684,1812020Assets 2021: $2,099,030Liabilities 2021: $18,000Net Assets 2021: $2,081,0302021Assets 2022: $1,932,977Liabilities 2022: $3,000Net Assets 2022: $1,929,9772022Assets 2023: $1,990,733Liabilities 2023: $43,500Net Assets 2023: $1,947,2332023Assets 2024: $2,268,028Liabilities 2024: $6,000Net Assets 2024: $2,262,0282024Assets 2025: $2,377,075Liabilities 2025: $5,000Net Assets 2025: $2,372,0752025

Highlighted filing

2025

Assets$2,377,075
Liabilities$5,000
Net Assets$2,372,075
Open 2025 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KExpenses 2010: $24,2572010Expenses 2011: $57,8872011Expenses 2012: $66,5642012Expenses 2013: $74,0882013Revenue 2014: $88,446Expenses 2014: $67,980Net Income 2014: $20,4662014Revenue 2015: $139,907Expenses 2015: $67,291Net Income 2015: $72,6162015Revenue 2016: $54,896Expenses 2016: $73,055Net Income 2016: -$18,1592016Revenue 2017: $104,449Expenses 2017: $69,763Net Income 2017: $34,6862017Revenue 2018: $76,691Expenses 2018: $71,173Net Income 2018: $5,5182018Revenue 2019: $151,638Expenses 2019: $77,038Net Income 2019: $74,6002019Revenue 2020: $90,156Expenses 2020: $75,123Net Income 2020: $15,0332020Revenue 2021: $42,719Expenses 2021: $60,075Net Income 2021: -$17,3562021Revenue 2022: $42,478Expenses 2022: $83,346Net Income 2022: -$40,8682022Revenue 2023: $42,279Expenses 2023: $74,803Net Income 2023: -$32,5242023Revenue 2024: $76,463Expenses 2024: $75,396Net Income 2024: $1,0672024Revenue 2025: $72,381Expenses 2025: $98,150Net Income 2025: -$25,7692025

Highlighted filing

2025

Revenue$72,381
Expenses$98,150
Net Income-$25,769
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,377,075
Liabilities
$5,000
Net assets
$2,372,075
Revenue
$72,381
Expenses
$98,150
Net income
-$25,769
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.38$0.01$2.37$0.07$0.10$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.27$0.01$2.26$0.08$0.08$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.99$0.04$1.95$0.04$0.07$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$0.04$0.08$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.10$0.02$2.08$0.04$0.06$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.69$0.01$1.68$0.09$0.08$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.66$0.01$1.65$0.15$0.08$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.60$0.01$1.59$0.08$0.07$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.02$1.53$0.10$0.07$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.02$1.41$0.05$0.07$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.42$0.02$1.40$0.14$0.07$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.33$0.09$0.07$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.01$1.21$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.01$1.09$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.01$1.08$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.01$0.97$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Jan 16, 2026
Return Version
2024v5.5
Gross Receipts
$121,125
Mission and Program Overview

Mission

To perform the functions of, carry out the purposes of and undertake any other activity to support the charitable purposes and activities of the children's center of brookline and greater boston, inc. All activities shall be for the exclusive benefit of that organization which is an organization described under sections 501(c)(3) and 509(a)(1) or 509(a)(2) of the internal revenue code.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,087,862$2,254,129▲ $166,267
Savings and Temporary Cash Investments$180,166$122,946▼ $57,220
Total Assets$2,268,028$2,377,075▲ $109,047
Liabilities
Other Liabilities$6,000$5,000▼ $1,000
Total Liabilities$6,000$5,000▼ $1,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,262,028$2,372,075▲ $110,047
Total Net Assets Fund Balance$2,262,028$2,372,075▲ $110,047
Total Liabilities and Net Assets / Fund Balance$2,268,028$2,377,075▲ $109,047
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Rosemary MattuckPresident/director
Ilan WapinskyDirector
Rohit GuptaDirector
Laura WalshSecretary/director
Yuval GilbertTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$72,381
Other Revenue
$0
Change in Net Assets
$-25,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$75,000
Other Expenses$23,150
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$75,000--$75,000
Fees for Service Investment Mgmnt Fees-$17,846-$17,846
Fees for Services Accounting-$4,314-$4,314
Fees for Services Legal-$973-$973
Other Expenses-$17-$17
Total Functional Expenses$75,000$23,150$0$98,150
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INCBrookline, MA501(c)(3)Supporting Organization$75,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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, Section B, Line 11B

“Form 990 is prepared by a certified public accountant and reviewed by the president and treasurer before filing. A copy of form 990 is provided to other board members shortly thereafter, which may be before or after the filing.”

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

“Whenever a director or officer has a financial or personal interest in any matter coming before the board of directors, the affected person shall 1) fully disclose the nature of the interest and 2) withdraw from discussion, lobbying and voting on the matter. Any transaction or vote involving a potential conflict of interest shall be approved only when a majority of the disinterested directors determine at a meeting of the board of directors in which a quorum is present that it is in the best interest of the corporation to do so. The minutes of meetings at which such votes are taken shall record such disclosures, abstention and rationale for approval. All transactions are also reviewed for possible confilcts of interest.”

Form 990, Part VI, Section C, Line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Joan B Berkowitz Supporting
EIN
33-1025137
Phone
6179352259
Address
52 MARGARET ST, ARLINGTON, MA 02474

Signing Officer

Name
Rosemary Mattuck
Title
President
Phone
6179352259
Signed
2026-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosemary Mattuck
Formed
2001
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Kenneth a Roberts CPA LLC
Address
42 CURTIS ROAD, CANTON, MA 02021
Preparer
Kenneth a Roberts CPA
Phone
6175127822
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Uncertainties in tax positions are recognized when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions are measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. Interest and penalties associated with uncertain tax positions are recorded as general and administrative expenses. The organization has concluded there are no significant uncertain tax positions that qualify for recognition or disclosure and there are no material unrecognized tax benefits at august 31, 2025 and 2024. The organization believes its accruals for tax liabilities are adequate for all open tax years (august 31, 2021 through current).”

Raw XML Appendix371 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/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
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IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt075000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC
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IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt075000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAINTIES IN TAX POSITIONS ARE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS ARE RECORDED AS GENERAL AND ADMINISTRATIVE EXPENSES. THE ORGANIZATION HAS CONCLUDED THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE AND THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS AT AUGUST 31, 2025 AND 2024. THE ORGANIZATION BELIEVES ITS ACCRUALS FOR TAX LIABILITIES ARE ADEQUATE FOR ALL OPEN TAX YEARS (AUGUST 31, 2021 THROUGH CURRENT).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORTING ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD REQUIRES A WRITTEN OR ORAL REPORT FROM THE DIRECTOR OF THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON, INC. THAT DETAILS THE OPERATIONS OF THE CENTER AND OF THE USE OF THE GRANT FUNDS ON A REGULAR BASIS, AT LEAST ANNUALLY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT AND REVIEWED BY THE PRESIDENT AND TREASURER BEFORE FILING. A COPY OF FORM 990 IS PROVIDED TO OTHER BOARD MEMBERS SHORTLY THEREAFTER, WHICH MAY BE BEFORE OR AFTER THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHENEVER A DIRECTOR OR OFFICER HAS A FINANCIAL OR PERSONAL INTEREST IN ANY MATTER COMING BEFORE THE BOARD OF DIRECTORS, THE AFFECTED PERSON SHALL 1) FULLY DISCLOSE THE NATURE OF THE INTEREST AND 2) WITHDRAW FROM DISCUSSION, LOBBYING AND VOTING ON THE MATTER. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST SHALL BE APPROVED ONLY WHEN A MAJORITY OF THE DISINTERESTED DIRECTORS DETERMINE AT A MEETING OF THE BOARD OF DIRECTORS IN WHICH A QUORUM IS PRESENT THAT IT IS IN THE BEST INTEREST OF THE CORPORATION TO DO SO. THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN SHALL RECORD SUCH DISCLOSURES, ABSTENTION AND RATIONALE FOR APPROVAL. ALL TRANSACTIONS ARE ALSO REVIEWED FOR POSSIBLE CONFILCTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt075000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BASED ON NEED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC
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IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSEMARY MATTUCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06179352259
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOAN B BERKOWITZ SUPPORTING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ORGANIZATION INC
ReturnHeader/Filer/BusinessNameControlTxt0JOAN
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ReturnHeader/Filer/PhoneNum06179352259
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270950845
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENNETH A ROBERTS CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 CURTIS ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002021
ReturnHeader/PreparerPersonGrp/PhoneNum06175127822
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH A ROBERTS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-16T00:19:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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