2024-03-07T11:52:48-06:00 2023-09-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-10-01 042104354 JEWISH BIG BROTHER & BIG SISTER ASSOCIATION OF GREATER BOSTON JEWI 6179657055 1430 MAIN STREET WALTHAM MA 02451 JEFFREY SAVIT CEO 6179657055 2024-03-05 1 JEFFREY SAVIT XXX-XX-XXXX 1 CAITLIN LIMOGES CPA P01633588 5083669100 2024-03-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFFREY SAVIT 1430 MAIN STREET WALTHAM MA 02451 2400630 0 X WWW.JBBBS.ORG X 1920 MA JBBBS SEEKS TO TRANSFORM THE LIVES OF AT-RISK YOUTH, AND ADULTS WITH DISABILITIES, THROUGH THE POWER OF ONE-TO-ONE RELATIONSHIPS. THROUGH A HOLISTIC APPROACH TO SUPPORTING CLIENTS AND FAMILIES, WE PROVIDE MENTORSHIP TO CHILDREN, TEENS AND ADULTS, AS WELL AS FINANCIAL SUPPORT AND REFERRALS TO OTHER SOCIAL SERVICE AGENCIES. JBBBS EMPOWERS INDIVIDUALS AND FAMILIES TO PARTICIPATE ACTIVELY IN THE LIFE OF THEIR COMMUNITIES, TO LIVE INSPIRED, AND TO INSPIRE OTHERS. FOR THIS REASON, WE ACTIVELY ENGAGE AND SERVE CHILDREN AND ADULTS ACROSS RELIGION, RACE, GENDER, SEXUAL IDENTITY AND ORIENTATION, AND ABILITY. 22 22 27 400 0 0 2111491 1861713 0 0 31366 24630 184079 356455 2326936 2242798 77094 93801 0 0 1367829 1486896 0 0 479569 615740 629902 2060663 2210599 266273 32199 2322726 2686307 253809 476779 2068917 2209528 X JBBBS SEEKS TO TRANSFORM THE LIVES OF AT-RISK YOUTH, AND ADULTS WITH DISABILITIES, THROUGH THE POWER OF ONE-TO-ONE RELATIONSHIPS. THROUGH A HOLISTIC APPROACH TO SUPPORTING CLIENTS AND FAMILIES, WE PROVIDE MENTORSHIP TO CHILDREN, TEENS AND ADULTS, AS WELL AS FINANCIAL SUPPORT AND REFERRALS TO OTHER SOCIAL SERVICE AGENCIES. JBBBS EMPOWERS INDIVIDUALS AND FAMILIES TO PARTICIPATE ACTIVELY IN THE LIFE OF THEIR COMMUNITIES, TO LIVE INSPIRED, AND TO INSPIRE OTHERS. FOR THIS REASON, WE ACTIVELY ENGAGE AND SERVE CHILDREN AND ADULTS ACROSS RELIGION, RACE, GENDER, SEXUAL IDENTITY AND ORIENTATION, AND ABILITY. 0 0 1607369 93801 73128 JBBBS SEEKS TO TRANSFORM THE LIVES OF VULNERABLE INDIVIDUALS THROUGH THE POWER OF ONE-TO-ONE MENTORING RELATIONSHIPS. JBBBS DELIVERS ON THIS MISSION THROUGH ITS TWO LARGEST PROGRAMS, THE CHILDREN'S COMMUNITY PROGRAM FOR YOUTH AGES 6-18, AND OUR FRIEND 2 FRIEND PROGRAM, FOR ADULTS 18+ WITH MINOR TO MODERATE DISABILITIES. IN BOTH PROGRAMS, JBBBS PAIRS AN ADULT VOLUNTEER WITH AN AT-RISK INDIVIDUAL FOR SUPPORT, GUIDANCE, ROLE MODELING, AND FRIENDSHIP. PAIRS SPEND RECREATIONAL TIME TOGETHER, PURSUING ACTIVITIES OF MUTUAL INTEREST IN MUSIC, SPORTS, ARTS AND CRAFTS AND MORE. THESE FRIENDSHIPS BEGIN AS FUN OUTINGS BUT EVOLVE OVER TIME, BUILDING BONDS OF TRUST. THIS TRUST AND INTERACTION FOSTERS INCREASES IN SELF-CONFIDENCE AND SELF-ESTEEM FOR OUR CLIENTS, AND CONTRIBUTES TO IMPROVED OUTCOMES IN THEIR SOCIAL AND EMOTIONAL BEHAVIORS AND ATTITUDES AT SCHOOL, AT HOME, AND IN THE COMMUNITY. IN 2019, UNDER THE UMBRELLA OF THE CHILDREN'S PROGRAM, JBBBS LAUNCHED A PILOT MENTORING PROGRAM SPECIFICALLY FOR LGBTQ+ YOUTH, WITH THE UNIQUE APPROACH OF PROVIDING LGBTQ+ MENTORS, WHO CAN UNIQUELY EMPATHIZE THROUGH SIMILAR LIVED EXPERIENCES. THE BACKGROUNDS OF ALL OUR CLIENTS ARE DIVERSE, BUT THE PRESENCE OF A TRUSTED ADULT FRIEND IS A WELCOME SUPPORT - ONE THAT HAS THE POTENTIAL TO MAKE A SIGNIFICANT IMPACT, POSSIBLY A TRANSFORMATIVE ONE, IN THE LIFE OF THAT INDIVIDUAL. 1607369 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 0 0 0 0 0 1 0 0 0 1 16 0 1 27 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X JEFFREY SAVIT 6179657055 1430 MAIN STREET WALTHAM MA 02451 JEFFREY SAVIT PRESIDENT & CEO 35.00 1.00 X 252468 0 14028 LAURA BROCHSTEIN CLINICAL PROGRAM DIRECTOR 35.00 X 113718 0 928 JUDY SHANKMAN CHAIR 1.00 X X 0 0 0 STEVEN SISSELMAN TREASURER 1.00 X X 0 0 0 ANDREW FRIEDMAN CLERK 1.00 X X 0 0 0 JEFF MAIMON DIRECTOR 1.00 X 0 0 0 ANNIKA BOCKIUS-SUWYN 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 ADAM EISENBERG 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 JEFF KARP DIRECTOR 1.00 X 0 0 0 DANIEL KLEIN DIRECTOR 1.00 X 0 0 0 JAKE RUBN DIRECTOR 1.00 X 0 0 0 STEPHEN SILK DIRECTOR 1.00 X 0 0 0 JONATHAN SOYT 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 ERIC YALE DIRECTOR 1.00 X 0 0 0 SUSAN TORKS DIRECTOR 1.00 X 0 0 0 JUDITH YOUNG DIRECTOR 1.00 X 0 0 0 366186 0 14956 2 0 1 0 0 35000 297979 1528734 15912 1861713 24630 24630 514287 35000 157832 356455 356455 2242798 0 0 381085 93801 93801 269493 161697 26949 80847 1004830 749329 45068 210433 119174 97569 15808 5797 93399 63424 14329 15646 104610 77018 4528 23064 6905 6905 75104 57578 2168 15358 42572 1286 27 41259 187023 177832 1887 7304 63821 46262 2919 14640 1545 1545 12214 9125 305 2784 21446 16217 827 4402 DUES AND SUBSCRIPTIONS 48532 39782 236 8514 SPECIAL EVENT 30075 167 29908 TRAINING AND DEVELOPMEN 14653 13042 44 1567 SERVICE CHARGES AND OTH 13680 126 1661 11893 7722 1569 6153 2210599 1607369 123661 479569 299960 573017 803197 424848 392966 292413 41831 30207 100 100 784672 1279083 0 86639 2322726 2686307 124892 355547 25000 103917 121232 253809 476779 X 724457 773580 1344460 1435948 2068917 2209528 2322726 2686307 32199 108412 0 X X 0 1 X 1 0 X 1754649 2521161 1744422 2108610 1861713 9990555 1754649 2521161 1744422 2108610 1861713 9990555 99176 9891379 6694 7931 6099 5297 24630 50651 10041206 53796 0.98510 0.96280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 JEWISH COMUNITY ENDOWMENT POOL FUND 1279083 F 1279083 DUE TO AFFILIATES 31250 OPERATING LEASE LIABILITY 89982 121232 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, 2023. THE ASSOCIATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICATIONS. GALA 443431 35000 408431 8782 36556 900 111594 RODMAN RIDE 105856 105856 549287 35000 514287 8782 36556 900 111594 157832 356455 1 CAMP SCHOLARSHIP 66 84166 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: 66 AMOUNT OF GRANT: $84,166 METHOD OF VALUATION: N/A X X X 0 0 0 0 0 0 0 0 0 JEFFREY SAVIT PRESIDENT & CEO 252468 0 0 0 0 0 0 0 14028 0 266496 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0