2025-05-21T16:11:31-05:00 2024-09-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2023-10-01 042104354 JEWISH BIG BROTHER & BIG SISTER ASSOCIATION OF GREATER BOSTON JEWI 6179657055 1430 MAIN STREET WALTHAM MA 02451 LAUREN KORN PRESIDENT & CEO 6179657055 2025-05-19 1 1 THOMAS F MULDOON CPA P01561688 5083669100 2025-05-19 2023 2025-03-06 01:10:19Z LAUREN KORN 1430 MAIN STREET WALTHAM MA 02451 2346259 0 X WWW.JBBBS.ORG X 1920 MA JBBBS BUILDS AND SUSTAINS LIFE-CHANGING FRIENDSHIPS AND MENTORING RELATIONSHIPS THAT INSPIRE PERSONAL GROWTH, PROMOTE EMOTIONAL WELL-BEING, AND CREATE A MORE CONNECTED AND ENGAGED COMMUNITY GUIDED BY JEWISH VALUES. 24 24 24 491 0 0 1861713 2115319 0 0 24630 37285 356455 48470 2242798 2201074 93801 75615 0 0 1486896 1550186 0 0 356394 629902 635997 2210599 2261798 32199 -60724 2686307 2720711 476779 411015 2209528 2309696 JBBBS BUILDS AND SUSTAINS LIFE-CHANGING FRIENDSHIPS AND MENTORING RELATIONSHIPS THAT INSPIRE PERSONAL GROWTH, PROMOTE EMOTIONAL WELL-BEING, AND CREATE A MORE CONNECTED AND ENGAGED COMMUNITY GUIDED BY JEWISH VALUES. 0 0 1107684 75615 CHILDREN'S PROGRAM THE MENTORSHIP PROGRAM PAIRS CHILDREN (AGES 7-18) WITH CARING ADULT MENTORS WHO PROVIDE GUIDANCE, SUPPORT, AND FRIENDSHIP. EACH MATCH IS PROFESSIONALLY SUPPORTED BY CLINICAL MATCH SPECIALISTS TO ENSURE SUCCESSFUL AND LASTING RELATIONSHIPS. 698828 FRIEND2FRIEND PROGRAM THE FRIENDSHIP PROGRAM MATCHES ADULTS WITH MILD TO MODERATE DISABILITIES WITH VOLUNTEER FRIENDS FOR SOCIAL AND RECREATIONAL ACTIVITIES, FOSTERING INDEPENDENCE AND INCLUSION. THESE RELATIONSHIPS HELP PARTICIPANTS BUILD CONFIDENCE, EXPAND THEIR SOCIAL NETWORKS, AND ENHANCE THEIR QUALITY OF LIFE. 1806512 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 16 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X LAUREN KORN 6179657055 1430 MAIN STREET WALTHAM MA 02451 JUDY SHANKMAN CHAIR 1.00 X X 0 0 0 JONATHAN SOYT TREASURER 1.00 X X 0 0 0 ERIC YALE SECRETARY 1.00 X X 0 0 0 ANDREW FRIEDMAN DIRECTOR 1.00 X 0 0 0 JEFF MAIMON DIRECTOR 1.00 X 0 0 0 DEAN COHEN DIRECTOR 1.00 X 0 0 0 CINDY BLOTNER DIRECTOR 1.00 X 0 0 0 JAKE BRONSTEIN DIRECTOR 1.00 X 0 0 0 ARIEH COLL DIRECTOR 1.00 X 0 0 0 JODY KIPNIS DIRECTOR 1.00 X 0 0 0 JOSH JICK DIRECTOR 1.00 X 0 0 0 DANIEL KLEIN DIRECTOR 1.00 X 0 0 0 JAKE RUBIN DIRECTOR 1.00 X 0 0 0 STEPHEN SILK DIRECTOR 1.00 X 0 0 0 SUZANNE AFERGAN DIRECTOR 1.00 X 0 0 0 COREY PRACHNIAK-RINON DIRECTOR 1.00 X 0 0 0 HARRIS WALLACK DIRECTOR 1.00 X 0 0 0 SUSAN YORKS DIRECTOR 1.00 X 0 0 0 JUDITH YOUNG DIRECTOR 1.00 X 0 0 0 GLENN BURACK DIRECTOR 1.00 X 0 0 0 PAM GREENE DIRECTOR 1.00 X 0 0 0 EVAN GROSSMAN DIRECTOR 1.00 X 0 0 0 VICTOR NUSSBAUM DIRECTOR 1.00 X 0 0 0 REBECCA COHEN DIRECTOR 1.00 X 0 0 0 JEFFREY SAVIT PRESIDENT & CEO 35.00 1.00 X 236610 0 15491 LAUREN KORN DIRECTOR OF PHILANTHROPY 35.00 X 109298 0 662 345908 0 16153 2 0 1 0 0 441084 247020 1427215 61601 2115319 37285 37285 193655 441084 145185 48470 48470 2201074 0 0 85755 75615 75615 265910 79773 26591 159546 1055743 943362 25513 86868 134598 124917 588 9093 93935 72232 16543 5160 105049 81989 4173 18887 7064 7064 107110 86349 3311 17450 48374 36798 1650 9926 156563 144422 2689 9452 59563 46270 3759 9534 13333 6336 1035 5962 20785 15890 811 4084 DUES AND SUBSCRIPTIONS 58936 46211 2371 10354 SPECIAL EVENT 32511 32511 TRAINING AND DEVELOPMEN 14225 13268 748 209 SERVICE CHARGES AND OTH 11237 130 1953 9154 1247 439 93 715 2261798 1806512 98892 356394 573017 837205 424848 565827 292413 203542 30207 22452 100 1279083 1055872 86639 35813 2686307 2720711 355547 372771 121232 38244 476779 411015 X 773580 858871 1435948 1450825 2209528 2309696 2686307 2720711 -60724 160892 0 X X 0 1 X 1 0 X 2521161 1744422 2108610 1861713 2115319 10351225 2521161 1744422 2108610 1861713 2115319 10351225 191351 10159874 7931 6099 5297 24630 37285 81242 10432467 52563 0.97390 0.98510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 JEWISH COMUNITY ENDOWMENT POOL FUND 1055872 F 1055872 OPERATING LEASE LIABILITY 38244 38244 X PART X, LINE 2: THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT SEPTEMBER 30, 2024. THE ASSOCIATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICATIONS. GALA 508880 426230 82650 12525 83205 30138 RODMAN RIDE 106925 106925 3203 1 18934 14854 4080 8035 8079 634739 441084 193655 12525 91240 41420 145185 48470 1 CAMP SCHOLARSHIP 46 63749 PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: THE SCHOLARSHIP COMMITTEES AND MANAGEMENT MEET REGULARLY TO ESTABLISH RECIPIENT CRITERIA, ASSESS THE NEEDS OF APPLICANTS AND MONITOR AVAILABLE PROGRAM FUNDS. CAMPERSHIPS # OF RECIPIENTS: 46 AMOUNT OF GRANT: $63,749 METHOD OF VALUATION: N/A X X X 0 0 0 0 0 0 0 0 0 JEFFREY SAVIT PRESIDENT & CEO 226610 0 10000 0 0 0 0 0 15491 0 252101 0 0 0 X 4048 X 2 29090 X 351 240 X TICKETS 150 28223 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE, ALL BOARD MEMBERS AND MANAGEMENT REVIEW FORM 990 FOR ACCURACY AND APPROVE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ENFORCES THE CONFLICT OF INTEREST POLICY BY HAVING EACH BOARD MEMEBER AND STAFF WITH SIGNIFCANT DECISION MAKING AUTHORITY COMPLETE THE AFFIRMATION STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A JBBBS PERSONNEL COMMITTEE CHARTER CHARGE: THE PERSONNEL COMMITTEE IS AN AD HOC COMMITTEE OF THE BOARD. THE PERSONNEL COMMITTEE IS CHARGED WITH THE DETERMINATION OF COMPENSATION FOR THE CEO AND TOP MANAGEMENT. A WELL-GOVERNED ORGANIZATION IS MORE LIKELY TO BE A TAX-COMPLIANT ORGANIZATION, IRS RULES SET FORTH EXPECTATIONS FOR A GOVERNANCE PROCESS THAT INVOLVES THE BOARD IN DECISION MAKING REGARDING COMPENSATION, AS WELL AS DISCLOSURE AND TRANSPARENCY FOR EXECUTIVE COMPENSATION FOR TAX EXEMPT ORGANIZATIONS. THE PERSONNEL COMMITTEE IS RESPONSIBLE FOR A THOROUGH REVIEW OF THE COMPENSATION OF NEW AND CONTINUING EXECUTIVES, DOCUMENTING THE DISCUSSIONS AND DECISIONS, AND REPORTING THESE DETAILS TO THE BOARD OF DIRECTORS FOR APPROVAL. SPECIFIC RESPONSIBILITIES: SPECIFIC RESPONSIBILITIES OF THE PERSONNEL COMMITTEE SHALL INCLUDE: 1.REVIEW THE COMPENSATION OF ALL NEWLY-HIRED EXECUTIVES AS WELL AS REVISIT THESE EXECUTIVE SALARIES ON AN ANNUAL BASIS. 2.PERFORM AN ANALYSIS OF THE CEO'S (AND OTHER TOP MANAGEMENT) COMPENSATION IN ORDER TO DETERMINE IF IT IS COMPARABLE TO SIMILAR JOBS IN THE JBBBS MARKET. A SALARY SURVEY OF NONPROFITS THAT ARE OF A SIMILAR SIZE IN OUR LOCAL GEOGRAPHY SHOULD BE PERFORMED. THE ANALYSIS SHOULD INCLUDE ALL COMPONENTS OF COMPENSATION: BOTH SALARY AND BENEFITS, CURRENT AND DEFERRED SALARY, PENSIONS, SEVERANCE, HOUSING ALLOWANCES, CLUB MEMBERSHIPS, ETC. 3.JUSTIFYING THAT THE AMOUNT JBBBS COMPENSATES EXECUTIVES IS EQUAL TO THE VALUE THE ORGANIZATION RECEIVES. 4.PROVIDING CONTEMPORANEOUS DOCUMENTATION DEMONSTRATING THAT THE COMMITTEE HAS DISCUSSED EXECUTIVE COMPENSATION. THE PERSONNEL COMMITTEE SHOULD TAKE WRITTEN MINUTES INCLUDING THE COMPENSATION SURVEY USED, A DISCUSSION OF THE VALUE JBBBS WILL BE OR IS RECEIVING FROM EACH EXECUTIVE, AND ANY CONCERNS OR DISSENTIONS IN THE DETERMINATION OF THE FINAL COMPENSATION. 5.DEMONSTRATING THAT THE PERSONNEL COMMITTEE'S DECISIONS HAVE BEEN REVIEWED BY THE ENTIRE BOARD, HAVE BEEN DISCUSSED AND UNDERSTOOD, AND HAVE BEEN ENTERED INTO THE MINUTES OF THE ENTIRE BOARD. THE REVIEW WITH THE ENTIRE BOARD SHOULD INCLUDE A DESCRIPTION OF THE TOTAL COMPENSATION AND RELATED BENEFITS PAID TO THE EXECUTIVES - SO THAT ALL BOARD MEMBERS UNDERSTAND THE TOTAL COMPENSATION PACKAGE AND CONTRACTS FOR CURRENT AND FUTURE PAYOUTS WITH JBBBS EXECUTIVES. 6.ENSURE NO ONE IN A POSITION TO HIRE OR DETERMINE COMPENSATION FOR AN EXECUTIVE IS RELATED TO THAT EXECUTIVE. 7.MAKE INQUIRIES OF STAFF TO DETERMINE THAT STATE AND FEDERAL LAWS AND REGULATIONS THAT AFFECT EMPLOYMENT ARE FOLLOWED. 8.ENSURE THAT EACH EXECUTIVE HAS A CURRENT JOB DESCRIPTION, DOCUMENTED ANNUAL OBJECTIVES, AND YEARLY PERFORMANCE REVIEWS THAT INCLUDE TRAINING AND CAREER PATH PLANNING. 9.OTHER ITEMS THAT THE PERSONNEL COMMITTEE MAY CONSIDER INCLUDE; EMPLOYEE HANDBOOKS, HUMAN RESOURCE POLICIES, STAFF PLANNING, BENEFITS SELECTION, PENSION CONSIDERATIONS, AND VACATION/HOLIDAY SCHEDULES FOR FULL-TIME AND PART-TIME EMPLOYEE.. IN ADDITION, THE PERSONNEL COMMITTEE SHALL HAVE SUCH POWERS AND DUTIES AS SHALL FROM TIME TO TIME BE DELEGATED TO IT BY THE JBBBS BOARD OF DIRECTORS. MEMBERSHIP/TERM: 1. THE PERSONNEL COMMITTEE SHALL CONSIST OF A CHAIR AND AT LEAST 3 ADDITIONAL MEMBERS. THE PRESIDENT OF THE BOARD OF DIRECTORS SHALL APPOINT THE CHAIRS OF THE COMMITTEES IN CONSULTATION WITH OTHER MEMBERS OF EXECUTIVE COMMITTEE. MEMBERS ARE EXPECTED TO ATTEND THE MEETINGS IN PERSON, AND DISCUSS EXCUSED ABSENCES FROM A MEETING IN ADVANCE WITH THE COMMITTEE CHAIR. 2. THE CHAIR OF THE PERSONNEL COMMITTEE SHALL SERVE A MAXIMUM OF THREE TERMS OF ONE YEAR. 3. FOR MEMBERS, SERVICE ON THE PERSONNEL COMMITTEE SHALL BE LIMITED TO TWO TERMS OF THREE YEARS EACH UNLESS A MEMBER IS MADE CHAIR OR VICE CHAIR OF THE PERSONNEL COMMITTEE. AFTER THE PERMITTED TERMS, AT LEAST ONE YEAR MUST PASS BEFORE AN INDIVIDUAL CAN ACCEPT A NEW APPOINTMENT TO THE PERSONNEL COMMITTEE. GOVERNANCE: MATTERS ARE TO BE DECIDED BY A VOTE OF A MAJORITY OF THE MEMBERS THEN PRESENT AT A MEETING. ACTION MAY BE TAKEN WITHOUT A MEETING WITH WRITTEN CONSENT BY A MAJORITY OF MEMBERS. THE PERSONNEL COMMITTEE MAY ADOPT ITS OWN RULES OF PROCEDURE FOR THE CONDUCT OF ITS BUSINESS SO LONG AS THE RULES ARE CONSISTENT WITH THE ARTICLES OF ORGANIZATION AND BYLAWS OF JBBBS AND PROVIDED THAT THE BOARD OF DIRECTORS MAY FROM TIME TO TIME REVIEW OR MODIFY SUCH RULES OF PROCEDURE. CONFLICT OF INTEREST POLICY: MEMBERS OF THE PERSONNEL COMMITTEE SHOULD EXCUSE THEMSELVES FROM VOTES IF THERE IS A CONFLICT OF INTEREST BETWEEN THE COMMITTEE'S WORK AND A VOLUNTEER'S OTHER COMMUNITY OR PROFESSIONAL OBLIGATIONS. MEETING LOCATION/FREQUENCY: THE PERSONNEL COMMITTEE SHALL MEET APPROXIMATELY TWO TIMES PER YEAR. MEETING DATES SHALL BE SET ANNUALLY IN ADVANCE [BASED ON AVAILABILITY OF MEMBERS TO ATTEND]. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION FURNISHES DOCUMENTS ON ITS WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. JEWISH BIG BROTHERS & BIG SISTERS ASSOC OF GREATER BOSTON ENDOWMENT INC 1430 MAIN STREET WALTHAM MA 02451 223283364 SUPPORT JBBBS ASSOCIATION OF GREATER BOSTON, INC. MA 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0