Civic Intelligence

The Joan B Berkowitz Supporting Organization Inc.

990 • Fiscal year 2023 • EIN 33-1025137

Aug 01, 2022 to Jul 31, 2023 • Filed on May 06, 2024

52 Margaret StArlington, MA 02474

(617) 935-2259

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$1,990,733

Up $57,756 (+3.0%) from 2022

Net Assets

Up

$1,947,233

Up $17,256 (+0.9%) from 2022

Liabilities

Up

$43,500

Up $40,500 (+1350%) from 2022

Revenue And Expenses

Revenue

Down

$42,279

Down $199 (-0.5%) from 2022

Expenses

Down

$74,803

Down $8,543 (-10%) from 2022

Net Income

Up

-$32,524

Up $8,344 (+20%) from 2022

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$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

2023

Assets$1,990,733
Liabilities$43,500
Net Assets$1,947,233

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$42,279
Expenses$74,803
Net Income-$32,524
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
May 6, 2024
Return Version
2022v5.0
Gross Receipts
$161,103
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$1,843,885$1,891,601▲ $47,716
Cash and Non-Interest-Bearing Accounts$86,206$96,253▲ $10,047
Total Assets$1,932,977$1,990,733▲ $57,756
Other Assets Total$2,886$2,879▼ $7
Liabilities
Grants Payable-$37,500-
Other Liabilities$3,000$6,000▲ $3,000
Total Liabilities$3,000$43,500▲ $40,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,929,977$1,947,233▲ $17,256
Total Net Assets Fund Balance$1,929,977$1,947,233▲ $17,256
Total Liabilities and Net Assets / Fund Balance$1,932,977$1,990,733▲ $57,756
Compensation and Service Providers

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
$42,279
Other Revenue
$0
Change in Net Assets
$-32,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$50,000
Other Expenses$24,803
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$50,000--$50,000
Fees for Service Investment Mgmnt Fees-$14,464-$14,464
Fees for Services Accounting-$5,198-$5,198
Fees for Services Legal-$4,246-$4,246
Other Expenses-$895-$895
Total Functional Expenses$50,000$24,803$0$74,803
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INCBrookline, MA501(c)(3)Supporting Organization$50,000
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$6,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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 treasurer before providing copy to all board members and signing the return.

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
Yuval Gilbert
Title
Treasurer
Phone
6177310745
Signed
2024-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yuval Gilbert
Formed
2001
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

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, 2023 and 2022. The organization believes its accruals for tax liabilities are adequate for all open tax years (august 31, 2020 through current).

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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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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PRIOR TO EACH MEETING, THE BOARD REVIEWS A WRITTEN REPORT FROM THE DIRECTOR OF THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON, INC. THAT DETAILS THE USE OF GRANT FUNDS. IN ADDITION, AT EACH MEETING, THE BOARD REQUIRES THE DIRECTOR OF THE CHILDREN'S CENTER TO ANSWER QUESTIONS ON THE WRITTEN REPORT AND TO PROVIDE A DETAILED VERBAL REPORT OF THE OPERATIONS OF THE CENTER AND OF THE USE OF GRANT FUNDS.
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 TREASURER BEFORE PROVIDING COPY TO ALL BOARD MEMBERS AND SIGNING THE RETURN.
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
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042471145
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt069 CYPRESS STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BROOKLINE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002445
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt050000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BASED ON NEED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0A
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01932977
IRS990/TotalAssetsEOYAmt01990733
IRS990/TotalAssetsGrp/BOYAmt01932977
IRS990/TotalAssetsGrp/EOYAmt01990733
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024803
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt050000
IRS990/TotalFunctionalExpensesGrp/TotalAmt074803
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03000
IRS990/TotalLiabilitiesEOYAmt043500
IRS990/TotalLiabilitiesGrp/BOYAmt03000
IRS990/TotalLiabilitiesGrp/EOYAmt043500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01929977
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01947233
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt050000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt047155
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-4876
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt042279
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01932977
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01990733
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05 BARTLETT CRESCENT
IRS990/USAddress/CityNm0BROOKLINE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd0024462208
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0YUVAL GILBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06177310745
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOAN B BERKOWITZ SUPPORTING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ORGANIZATION INC
ReturnHeader/Filer/BusinessNameControlTxt0JOAN
ReturnHeader/Filer/EIN0331025137
ReturnHeader/Filer/PhoneNum06179352259
ReturnHeader/Filer/USAddress/AddressLine1Txt052 MARGARET ST
ReturnHeader/Filer/USAddress/CityNm0ARLINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002474
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
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/PreparationDt02024-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH A ROBERTS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-08T10:01:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0YUVAL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GILBERT
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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