2025-04-30T22:46:03-05:00 2024-08-31 814968660 RAE AND ASSOCIATES LLC 25 BRAINTREE HILL OFFICE PARK SUITE 200 BRAINTREE MA 02184 990 2023-09-01 042347902 BROOKLINE IL PERETZ SCHOOL OF THE WORKMEN'S CIRCLE INC BOSTON WORKERS CIRCLE % EMILIA DIAMANT BROO 6175666281 6 WEBSTER STREET BROOKLINE MA 02446 EMILIA DIAMANT TREASURER 6178697074 2025-04-30 true false REGIS A EHUI P02025658 6172032170 2025-04-30 2023 2025-03-06 01:10:19Z BOSTON WORKERS CIRCLE EMILIA T DIAMANT 6 WEBSTER STREET Brookline MA 02446 1342335 false X www.circleboston.org X 1965 MA TO EXPLORE JEWISH IDENTITY AND BUILD JEWISH COMMUNITY THROUGH EDUCATIONAL CULTURAL AND SOCIAL JUSTICE PROGRAMMING 15 15 23 200 0 459843 555435 256926 288902 236657 493998 1752 4000 955178 1342335 0 0 447762 478225 0 161162 339995 365139 787757 843364 167421 498971 3938767 4329898 505829 397989 3432938 3931909 JEWISH CONGREGATION AND ARTS AND EDUCATION CENTER IN GREATER BOSTON WHOSE ACTIVITIES ARE DESIGNED TO EXPLORE JEWISH IDENTITY AND BUILD JEWISH COMMUNITY THROUGH EDUCATIONAL, CULTURAL AND SOCIAL JUSTICE. false false 459780 288902 PROGRAMS DESIGNED TO EXPLORE JEWISH IDENTITY & BUILD JEWISH COMMUNITY THROUGH EDUCATIONAL, CULTURAL AND SOCIAL JUSTICE PROGRAMMING FOR EVERY GENERATION, FROM PRESCHOOLERS TO SENIORS. PROGRAM AREAS INCLUDE: HOLIDAYS & COMMUNITY LIFE, MUSIC, ARTS AND CULTURE, SOCIAL JUSTICE, ADULT EDUCATION, YIDDISHKAYT, FAMILIES AND YOUTH, AND YOUNG ADULTS. 459780 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false true 23 0 true 23 true false false false false false false false false false false X 15 15 true false false false true true false true true false false true true true true true false true true false MA X X EMILIA T DIAMANT 6175666281 6 WEBSTER STREET Brookline MA 02446 RACHEL HESS PRESIDENT 1.000 X X 0 0 0 SARAH O'CONNOR VICEPRESIDENT 1.000 X X 0 0 0 EMILIA T DIAMANT TREASURER 1.000 X X 0 0 0 MICHELLE GOLDEN SECRETARY 1.000 X X 0 0 0 MILES METH DIRECTOR 1.000 X 0 0 0 DIANNE PERLMUTTER DIRECTOR 1.000 X 0 0 0 JAY MOSKOWITZ DIRECTOR 1.000 X 0 0 0 NAKHIE FAYNSHTEYN DIRECTOR 1.000 X 0 0 0 ELLEN SHACHTER DIRECTOR 1.000 X 0 0 0 MARSHA LAZAR DIRECTOR 1.000 X 0 0 0 MARIE ARIEL DIRECTOR 1.000 X 0 0 0 BOB FOLLANSBEE DIRECTOR 1.000 X 0 0 0 RAUL SALINAS DIRECTOR 1.000 X 0 0 0 MERIDITH LEVY DIRECTOR 1.000 X 0 0 0 JONAH SIDMAN DIRECTOR 1.000 X 0 0 0 REBECCA Z HORNSTEIN EXECUTIVE DIRECTOR 40.00 X 62881 0 0 62881 false false false 152185 403250 406 555435 EVENTS REVENUE 123635 123635 TUITION PROGRAM FEES 165267 165267 288902 493998 493998 0 OTHER REVENUE 4000 4000 4000 1342335 786900 62881 22511 22511 17859 332683 119101 119101 94481 45001 16111 16110 12780 37660 13483 13482 10695 50 35 15 20169 8803 8294 3072 20902 8361 4180 8361 86609 82234 3622 753 174 174 361 361 22034 17628 4406 8561 3424 4281 856 PROFESSIONAL FEES 141569 118241 22120 1208 EQUIPMENT AND VENUE RENTA 21076 21076 EVENTS EXPENSES 21074 13252 1291 6531 BANK CHARGES AND FEES 13564 8139 1356 4069 8996 6846 1668 482 843364 459780 222422 161162 264888 170183 25000 99842 11562 13289 237524 96788 160800 140736 3080021 3573989 396496 331859 3938767 4329898 22846 35085 98735 48550 384248 314354 505829 397989 X 3385938 3831909 47000 100000 3432938 3931909 3938767 4329898 498971 X false true X true false X 195084 276688 289831 459843 555435 1776881 225933 223698 191605 256926 288902 1187064 421017 500386 481436 716769 844337 2963945 2963945 388841 584914 -735852 236657 493998 968558 388841 584914 -735852 236657 493998 968558 1125 59291 1752 4000 66168 810983 1144591 -254416 955178 1342335 3998671 0.74123 0.87027 0.24222 0.11784 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 187181 54723 132458 39519 36176 3343 10824 5889 4935 140736 SECURITY DEPOSIT 18222 ROU ASSET OPERATING LEA 313637 331859 OPERATING LEASE LIABILITY 314354 314354 X 1342335 1342335 1342335 843364 843364 843364 P10, Ln 2 THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER P10, Ln 2 RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS, AND NO INTEREST AND P10, Ln 2 PENALTIES HAVE BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS P10, Ln 2 RELATED TO UNCERTAIN TAX POSITIONS. false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false SARAH O'CONNOR BOARD MEMBER 3263 TEACHING SERVICES false JONAH SIDMAN BOARD MEMBER 10214 TEACHING SERVICES false false false false false false false false false Part VI Line 2 THE DEPUTY DIRECTOR'S SPOUSE SERVED ON THE ORGANIZATION'S BOARD DURING Part VI Line 2 FISCAL YEAR 2024. Part VI Line 11b SEE SCHEDULE O. Part VI Line 12c SEE SCHEDULE O. Part VI Line 15a or b SEE SCHEDULE O. Part VI Line 19 SEE SCHEDULE O. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS THE BOARD DELEGATES THE RESPONSIBILITY OF THE REVIEW AND APPROVAL OF THE FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS FORM 990 TO THE FINANCE COMMITTEE. THE FINANCE COMMITTEE REVIEWS THE FORM FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS FORM 990 TO THE FINANCE COMMITTEE. THE FINANCE COMMITTEE REVIEWS THE FORM FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS APPROVAL. FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO THE BOARD ANNUALLY REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO KEY EMPLOYEES BASED ON PERFORMANCE AND THE ANNUAL BUDGET. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS -OTHER THE COMPENSATION FOR EMPLOYEES IS DETERMINED BY COLLECTING AND EVALUATING FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS -OTHER OUTSIDE INDEPENDENT COMPENSATION DATA. THE BOARD AND THE FINANCE COMMITTEE FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS -OTHER APPROVE ALL BWC STAFF SALARIES, INCLUDING THE EXECUTIVE DIRECTOR, AS PART FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS -OTHER OF THE ANNUAL BUDGET CREATION, REVIEW AND APPROVAL PROCESS. FORM 990, PART VI, LINE 19 - OTHER ORG. DOCUMENTS PUBLICLY AVAILABILITY THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS OF THE FORM 990, PART VI, LINE 19 - OTHER ORG. DOCUMENTS PUBLICLY AVAILABILITY ORGANIZATION ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS AND TAX FORM 990, PART VI, LINE 19 - OTHER ORG. DOCUMENTS PUBLICLY AVAILABILITY RETURNS ARE ALSO AVAILABLE ON INDEPENDANT THIRD PARTY WEBSITES. FORM 990, PART VI, LINE 12C - COMPLIANCE MONITORING AND ENFORCEMENT THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES FORM 990, PART VI, LINE 12C - COMPLIANCE MONITORING AND ENFORCEMENT COMPLIANCE WITH THE POLICY BY REQUIRING ALL DIRECTORS AND OFFICERS TO FORM 990, PART VI, LINE 12C - COMPLIANCE MONITORING AND ENFORCEMENT TO AFFIRMATIVELY IDENTIFY AND DISCLOSE ALL CONFLICT OF INTEREST ANNUALLY,