Civic Intelligence

The Joan B Berkowitz Supporting Organization Inc.

990 • Fiscal year 2024 • EIN 33-1025137

Aug 01, 2023 to Jul 31, 2024 • Filed on Feb 11, 2025

Organization ProfileN/A
52 Margaret StArlington, MA 02474

(617) 935-2259

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$2,268,028

Up $277,295 (+14%) from 2023

Net Assets

Up

$2,262,028

Up $314,795 (+16%) from 2023

Liabilities

Down

$6,000

Down $37,500 (-86%) from 2023

Revenue And Expenses

Revenue

Up

$76,463

Up $34,184 (+81%) from 2023

Expenses

Up

$75,396

Up $593 (+0.8%) from 2023

Net Income

Up

$1,067

Up $33,591 (+103%) from 2023

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

2024

Assets$2,268,028
Liabilities$6,000
Net Assets$2,262,028
Open 2024 Filing

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

2024

Revenue$76,463
Expenses$75,396
Net Income$1,067
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Feb 11, 2025
Return Version
2023v6.0
Gross Receipts
$387,920
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$1,891,601$2,087,862▲ $196,261
Savings and Temporary Cash Investments-$180,166-
Cash and Non-Interest-Bearing Accounts$96,253--
Total Assets$1,990,733$2,268,028▲ $277,295
Other Assets Total$2,879--
Liabilities
Grants Payable$37,500--
Other Liabilities$6,000$6,000→ $0
Total Liabilities$43,500$6,000▼ $37,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,947,233$2,262,028▲ $314,795
Total Net Assets Fund Balance$1,947,233$2,262,028▲ $314,795
Total Liabilities and Net Assets / Fund Balance$1,990,733$2,268,028▲ $277,295
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
$76,463
Other Revenue
$0
Change in Net Assets
$1,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$50,000
Other Expenses$25,396
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-$16,428-$16,428
Fees for Services Legal-$4,902-$4,902
Fees for Services Accounting-$3,840-$3,840
Other Expenses-$226-$226
Total Functional Expenses$50,000$25,396$0$75,396
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
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 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
2025-02-11
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
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, 2024 and 2023. The organization believes its accruals for tax liabilities are adequate for all open tax years (august 31, 2021 through current).”

Raw XML Appendix372 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO 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.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0YUVAL GILBERT
IRS990/BooksInCareOfDetail/PhoneNum06176450207
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05 BARTLETT CRESCENT
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKLINE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0024462208
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt096253
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt050000
IRS990/CYInvestmentIncomeAmt076463
IRS990/CYOtherExpensesAmt025396
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01067
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt075396
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt076463
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO 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.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt050000
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03840
IRS990/FeesForServicesAccountingGrp/TotalAmt03840
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04902
IRS990/FeesForServicesLegalGrp/TotalAmt04902
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt016428
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt016428
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0ROHIT GUPTA
IRS990/Form990PartVIISectionAGrp/PersonNm1YUVAL GILBERT
IRS990/Form990PartVIISectionAGrp/PersonNm2ROSEMARY MATTUCK
IRS990/Form990PartVIISectionAGrp/PersonNm3LAURA WALSH
IRS990/Form990PartVIISectionAGrp/PersonNm4ILAN WAPINSKY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt022355
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt050000
IRS990/GrantsPayableGrp/BOYAmt037500
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt050000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt050000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0333812
IRS990/GrossReceiptsAmt0387920
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt054108
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt054108
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01891601
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02087862
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0311457
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01947233
IRS990/NetAssetsOrFundBalancesEOYAmt02262028
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt022355
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt022355
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0313728
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01947233
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02262028
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02879
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0226
IRS990/OtherExpensesGrp/TotalAmt0226
IRS990/OtherLiabilitiesGrp/BOYAmt06000
IRS990/OtherLiabilitiesGrp/EOYAmt06000
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0YUVAL GILBERT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt050000
IRS990/PYInvestmentIncomeAmt042279
IRS990/PYOtherExpensesAmt024803
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-32524
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt074803
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt042279
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01067
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0180166
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0042471145
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt050000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt050000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06000
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, 2024 AND 2023. 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:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt06000
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt050000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORTING ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE CHILDREN'S CENTER OF BROOKLINE AND GREATER BOSTON INC
IRS990ScheduleI/RecipientTable/RecipientEIN0042471145
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt069 CYPRESS ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BROOKLINE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd002445
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 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/TotalAssetsBOYAmt01990733
IRS990/TotalAssetsEOYAmt02268028
IRS990/TotalAssetsGrp/BOYAmt01990733
IRS990/TotalAssetsGrp/EOYAmt02268028
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt050000
IRS990/TotalFunctionalExpensesGrp/TotalAmt075396
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043500
IRS990/TotalLiabilitiesEOYAmt06000
IRS990/TotalLiabilitiesGrp/BOYAmt043500
IRS990/TotalLiabilitiesGrp/EOYAmt06000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01947233
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02262028
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt050000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt054108
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022355
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt076463
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01990733
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02268028
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0YUVAL GILBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06177310745
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-11
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/PreparationDt02025-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH A ROBERTS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-02-26T19:42:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,268,028
Liabilities
$6,000
Net assets
$2,262,028
Revenue
$76,463
Expenses
$75,396
Net income
$1,067
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