2026-05-29T15:23:03-05:00 2025-08-31 814968660 RAE AND ASSOCIATES LLC 25 BRAINTREE HILL OFFICE PARK SUITE 200 BRAINTREE MA 02184 990 2024-09-01 042347902 BROOKLINE IL PERETZ SCHOOL OF THE WORKMENS CIRCLE INC % EMILIA T DIAMANT BROO 6175666281 6 WEBSTER STREET BROOKLINE MA 02446 EMILIA T DIAMANT TREASURER 6178697074 2026-05-29 true true REGIS A EHUI P02025658 6172032170 2026-05-29 2024 2025-03-06 01:10:19Z BOSTON WORKERS CIRCLE EMILIA T DIAMANT 6 WEBSTER STREET Brookline MA 02446 1048857 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 21 200 0 0 555435 728517 288902 271283 493998 39188 4000 9869 1342335 1048857 0 0 478225 511912 0 169642 365139 348650 843364 860562 498971 188295 4329898 4496080 397989 375876 3931909 4120204 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 464521 271283 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. 464521 true true false false false false false false false false true false false true true true true false false false false false false false true false false false false false false false false false false true true false false false false false false false false false false false true 19 0 true 21 true 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 X REBECCA Z HORNSTEIN EXECUTIVE DIRECTOR 40.00 0.00 X 90207 0 0 RACHEL HESS PRESIDENT 1.00 0.00 X X 0 0 0 SARAH O'CONNOR VICEPRESIDENT 1.00 0.00 X X 0 0 0 EMILIA T DIAMANT TREASURER 1.00 0.00 X X 0 0 0 MICHELLE GOLDEN SECRETARY 1.00 0.00 X X 0 0 0 MILES METH DIRECTOR 1.00 0.00 X 0 0 0 DIANNE PERLMUTTER DIRECTOR 1.00 0.00 X 0 0 0 JAY MOSKOWITZ DIRECTOR 1.00 0.00 X 0 0 0 NAKHIE FAYNSHTEYN DIRECTOR 1.00 0.00 X 0 0 0 ELLEN SHACHTER DIRECTOR 1.00 0.00 X 0 0 0 MARSHA LAZAR DIRECTOR 1.00 0.00 X 0 0 0 MARIE ARIEL DIRECTOR 1.00 0.00 X 0 0 0 BOB FOLLANSBEE DIRECTOR 1.00 0.00 X 0 0 0 RAUL SALINAS DIRECTOR 1.00 0.00 X 0 0 0 MERIDITH LEVY DIRECTOR 1.00 0.00 X 0 0 0 JONAH SIDMAN DIRECTOR 1.00 0.00 X 0 0 0 90207 0 0 0 false false false 166003 38140 524374 728517 EVENTS REVENUE 128385 128385 TUITION & PROGRAM FEES 142898 142898 271283 39188 39188 0 OTHER REVENUE 9869 9869 9869 1048857 320340 0 0 90207 32294 32294 25619 333209 119289 119289 94631 51393 18398 18399 14596 37103 13283 13283 10537 415 290 125 15697 6740 6700 2257 18506 7403 3701 7402 101180 96729 3607 844 200 200 2272 2272 16046 12837 3209 8080 3232 4040 808 PROFESSIONAL FEES 98968 82113 15695 1160 EQUIPMENT AND VENUE RENTL 24259 24259 EVENTS EXPENSES 22446 14661 1453 6332 BANK AND MERCHANTS FEES 15676 9405 1568 4703 24905 21116 3161 628 860562 464521 226399 169642 170183 212818 99842 268700 13289 8337 242348 112834 140736 129514 3573989 3613140 331859 263571 4329898 4496080 35085 40586 48550 83060 314354 252230 397989 375876 X 3831909 3851504 100000 268700 3931909 4120204 4329898 4496080 188295 0 X false true true false X 276688 289831 459843 555435 728517 2310314 223698 191605 256926 288902 142898 1104029 500386 481436 716769 844337 871415 3414343 0 0 0 0 0 0 3414343 584914 -735852 236657 493998 39188 618905 584914 -735852 236657 493998 39188 618905 59291 1752 4000 9869 74912 1144591 -254416 955178 1342335 920472 4108160 0.83110 0.74123 0.15000 0.24222 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 192005 67394 124611 39519 37386 2133 10824 8054 2770 129514 SECURITY DEPOSIT 18222 ROU ASSET-OPERATING LEASE 245349 263571 OPERATING LEASE LIABILITY 252230 252230 1048857 1048857 1048857 860562 860562 860562 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS, AND NO INTEREST AND PENALTIES HAVE BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS. CHORUS CONCERT 48448 38140 10308 2750 3220 4338 48448 38140 10308 2750 3220 4338 10308 JONAH SIDMAN BOARD MEMBER 3366 TEACHING SERVICES false ALISON RICE SPOUSE OF BOARD MEMBER 65979 EMPLOYEE SALARY false Part VI Line 2 THE DEPUTY DIRECTOR'S SPOUSE SERVED ON THE ORGANIZATION'S BOARD DURING Part VI Line 2 FISCAL YEAR 2025. Part VI Line 11b FORM 990, PART VI, LINE 12C - COMPLIANCE MONITORING AND ENFORCEMENT 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,