FRIENDS OF THE CHILDREN-BOSTON INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE CHILDREN-BOSTON INC (EIN 20-1581289)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2024-02-13
- IRS object ID
- 202400449349301100
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-13T06:48:09-06:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431985162 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH SULLIVAN & BROWN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 FLANDERS ROAD - SUITE 302 | AddressLine1Txt |
| City | WESTBOROUGH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01581 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201581289 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF THE CHILDREN - BOSTON INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 6179833682 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 184 DUDLEY STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02119 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | YI-CHIN CHEN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6179833682 | PhoneNum |
| Signature | 2024-02-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | YI-CHIN | PersonFirstNm |
| Person Last | CHEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SANDRA M BROWN CPA | PreparerPersonNm |
| PTIN | P01614103 | PTIN |
| Phone | 5088717178 | PhoneNum |
| Preparation | 2024-02-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | YI-CHIN CHEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 184 DUDLEY STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,445,664 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FRIENDSBOSTON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | IMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS WITH PROFESSIONAL MENTORS - 12+ YEARS, NO MATTER WHAT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 103 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,274,646 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,375,110 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,738 | PYInvestmentIncomeAmt |
| CY Investment Income | $42,804 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$78,901 | PYOtherRevenueAmt |
| CY Other Revenue | -$107,405 | CYOtherRevenueAmt |
| PY Total Revenue | $5,201,483 | PYTotalRevenueAmt |
| CY Total Revenue | $2,310,509 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $16,185 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,897 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,670,414 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,970,639 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $258,212 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $509,992 | PYOtherExpensesAmt |
| CY Other Expenses | $672,174 | CYOtherExpensesAmt |
| PY Total Expenses | $2,196,591 | PYTotalExpensesAmt |
| CY Total Expenses | $2,654,710 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,004,892 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$344,201 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,014,362 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,976,686 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $171,399 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,364,547 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,842,963 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,612,139 | NetAssetsOrFundBalancesEOYAmt |
| Mission | IMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS WITH PROFESSIONAL MENTORS - 12+ YEARS, NO MATTER WHAT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,034,974 | ExpenseAmt |
| Grant | $11,897 | GrantAmt |
| Desc | FRIENDS OF THE CHILDREN-BOSTON CREATES GENERATIONAL CHANGE BY ENGAGING CHILDREN FROM HIGH-RISK COMMUNITIES IN 12 1/2 YEARS OF TRANSFORMATIVE MENTORING RELATIONSHIPS. WE CALL THE CHILDREN WE SERVE ACHIEVERS TO DEMONSTRATE OUR BELIEF IN THEIR POTENTIAL; OUR LONG TERM GOAL IS FOR ACHIEVERS TO GRADUATE FROM HIGH SCHOOL AND SUCCEED IN COLLEGE. OUR PROGRAM CONSISTS OF 20 HOURS A MONTH OF COMPREHENSIVE MENTORING AND ADVOCACY SUPPORT. | Desc |
| Total Program Service Expenses | $2,034,974 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 26 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YI-CHIN CHEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6179833682 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 184 DUDLEY ST | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02119 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ALLEN C NUNNALLY | |||||||
| CLERK | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL CLEARY | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| DANA CRAWFORD | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT E HALLAGAN | |||||||
| CO-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JULIE LYNCH | |||||||
| CO-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PRAPTI MITTAL | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JOHN SIMON | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JEFF SOMERS | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DEBORAH DREW | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| AMIR MADJLESSI | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| DANIELLE WILLIAMS | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JIM DAVEY | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| DR MARVIN LOISEAU | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JENDAYI WILLIAMS | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| NICOLE BORDEN | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| YI-CHIN CHEN | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $138,077 | $0 | $0 | ||
| STACY A DELLORFANO | |||||||
| DIRECTOR OF DEVELOPMENT | 40.00 | $119,325 | $0 | $1,419 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $257,402 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,419 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $429,948 | FundraisingAmt |
| Government Grants | $188,471 | GovernmentGrantsAmt |
| All Other Contributions | $1,756,691 | AllOtherContributionsAmt |
| Noncash Contributions | $16,299 | NoncashContributionsAmt |
| Total Contributions | $2,375,110 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,804 | TotalRevenueColumnAmt |
| Exclusion | $42,804 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $27,750 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $429,948 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $135,155 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$107,405 | TotalRevenueColumnAmt |
| Exclusion | -$107,405 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,310,509 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$64,601 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,897 | TotalAmt |
| Program Services | $11,897 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,385 | TotalAmt |
| Program Services | $79,962 | ProgramServicesAmt |
| Management And General | $7,269 | ManagementAndGeneralAmt |
| Fundraising | $58,154 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,441,345 | TotalAmt |
| Program Services | $1,204,114 | ProgramServicesAmt |
| Management And General | $119,082 | ManagementAndGeneralAmt |
| Fundraising | $118,149 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,842 | TotalAmt |
| Program Services | $208,661 | ProgramServicesAmt |
| Management And General | $20,532 | ManagementAndGeneralAmt |
| Fundraising | $28,649 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,067 | TotalAmt |
| Program Services | $102,021 | ProgramServicesAmt |
| Management And General | $10,039 | ManagementAndGeneralAmt |
| Fundraising | $14,007 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,121 | TotalAmt |
| Management And General | $63,121 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,643 | TotalAmt |
| Program Services | $98,441 | ProgramServicesAmt |
| Management And General | $9,686 | ManagementAndGeneralAmt |
| Fundraising | $13,516 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,403 | TotalAmt |
| Program Services | $9,229 | ProgramServicesAmt |
| Management And General | $24,960 | ManagementAndGeneralAmt |
| Fundraising | $214 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,360 | TotalAmt |
| Program Services | $166,999 | ProgramServicesAmt |
| Management And General | $16,432 | ManagementAndGeneralAmt |
| Fundraising | $22,929 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,495 | TotalAmt |
| Program Services | $37,821 | ProgramServicesAmt |
| Management And General | $5,784 | ManagementAndGeneralAmt |
| Fundraising | $890 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,500 | TotalAmt |
| Program Services | $7,500 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,916 | TotalAmt |
| Management And General | $6,916 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,340 | TotalAmt |
| Program Services | $12,414 | ProgramServicesAmt |
| Management And General | $1,222 | ManagementAndGeneralAmt |
| Fundraising | $1,704 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ACHIEVER PROGRAM EXPENS | $88,365 | $88,365 | |
| BAD DEBT EXPENSE | $61,670 | $61,670 | |
| MISCELLANEOUS EXPENSE | $14,811 | $14,811 | |
| EVALUATION EXPENSE | $7,550 | $7,550 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,654,710 | TotalAmt |
| Program Services | $2,034,974 | ProgramServicesAmt |
| Management And General | $361,524 | ManagementAndGeneralAmt |
| Fundraising | $258,212 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,102 | BOYAmt |
| EOY | $307,106 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,255,776 | BOYAmt |
| EOY | $4,211,642 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $594,670 | BOYAmt |
| EOY | $323,250 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,012 | BOYAmt |
| EOY | $14,559 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $76,311 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $69,469 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,758 | BOYAmt |
| EOY | $6,842 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,044 | BOYAmt |
| EOY | $2,113,287 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,014,362 | BOYAmt |
| EOY | $6,976,686 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,241 | BOYAmt |
| EOY | $189,448 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,158 | BOYAmt |
| EOY | $4,889 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,170,210 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,399 | BOYAmt |
| EOY | $2,364,547 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,317,963 | BOYAmt |
| EOY | $4,186,855 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $525,000 | BOYAmt |
| EOY | $425,284 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,842,963 | BOYAmt |
| EOY | $4,612,139 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,014,362 | BOYAmt |
| EOY | $6,976,686 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$344,201 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $113,377 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,846,615 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,139,428 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,288,863 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,307,246 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,375,110 | CurrentTaxYearAmt |
| Total | $13,957,262 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,846,615 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,139,428 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,288,863 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,307,246 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,375,110 | CurrentTaxYearAmt |
| Total | $13,957,262 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $810,086 | SubstantialContributorsTotAmt |
| Public Support Total170 | $13,147,176 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,392 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,898 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,052 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,738 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $42,804 | CurrentTaxYearAmt |
| Total | $70,884 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $14,028,146 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $17,805 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.93720 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96400 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $17,691 | BeginningBalanceAmt |
| Additions During Year | $11,897 | AdditionsDuringYearAmt |
| Distributions During Year | $27,167 | DistributionsDuringYearAmt |
| Ending Balance | $2,421 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,170 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,880 | DepreciationAmt |
| Book Value | $4,290 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,141 | OtherCostOrOtherBasisAmt |
| Depreciation | $64,589 | DepreciationAmt |
| Book Value | $2,552 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,842 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $27,044 |
| OPERATING LEASE RIGHT-OF-USE ASSET | $2,086,243 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,113,287 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $2,170,210 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,170,210 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,423,886 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $113,377 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $113,377 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,310,509 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,310,509 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,654,710 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,654,710 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,654,710 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 1B: | ACHIEVER ENTREPRENEURSHIP PROGRAM |
| PART IV, LINE 2B: | ACHIEVER ENTREPRENEURSHIP PROGRAM: THE ACHIEVER ENTREPRENEURSHIP PROGRAM GIVES FRIENDS-BOSTON'S YOUTH THE OPPORTUNITY TO LEARN ESSENTIAL LIFE SKILLS, LEARN THE BASIC CONCEPT OF ENTREPRENEURSHIP, AND EARN MONEY AS REWARD FOR THEIR LEARNING. IN FY 2023, 19 ACHIEVERS IN MIDDLE SCHOOL AND HIGH SCHOOL PARTICIPATED IN THE PROGRAM. INDIVIDUAL ESCROW ACCOUNTS ARE ESTABLISHED UNDER FRIENDS-BOSTON'S UMBRELLA MASTER BUSINESS BANK ACCOUNT. ACHIEVERS CAN RETRIEVE THEIR EARNINGS AT ANY POINT, AND WILL HAVE THE OPPORTUNITY TO HAVE THEIR EARNINGS MATCHED DOLLAR-TO-DOLLAR FOR UP TO $1,500 AT THE TIME OF THEIR HIGH SCHOOL GRADUATION. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FRIEND RAISER | Event1Nm |
| Gross Receipts Event1 | $457,698 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $429,948 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $27,750 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $10,000 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $52,713 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $72,442 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $457,698 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $429,948 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $27,750 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $10,000 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $52,713 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $72,442 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $135,155 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$107,405 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | YOUTH STIPENDS | GrantTypeTxt |
| Recipient | 19 | RecipientCnt |
| Cash Grant | $11,897 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACHIEVER ENTREPRENEURSHIP PROGRAM: THE ACHIEVER ENTREPRENEURSHIP PROGRAM GIVES FRIENDS - BOSTON'S YOUTH THE OPPORTUNITY TO LEARN ESSENTIAL LIFE SKILLS, LEARN THE BASIC CONCEPT OF ENTREPRENEURSHIP, AND EARN MONEY AS REWARD FOR THEIR LEARNING. IN FY 2023, 19 ACHIEVERS IN MIDDLE SCHOOL AND HIGH SCHOOL PARTICIPATED IN THE PROGRAM. INDIVIDUAL ESCROW ACCOUNTS ARE ESTABLISHED UNDER FRIENDS-BOSTON'S UMBRELLA MASTER BUSINESS BANK ACCOUNT. ACHIEVERS CAN RETRIEVE THEIR EARNINGS AT ANY POINT, AND WILL HAVE THE OPPORTUNITY TO HAVE THEIR EARNINGS MATCHED DOLLAR-TO-DOLLAR FOR UP TO $1,500 AT THE TIME OF THEIR HIGH SCHOOL GRADUATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS REVIEWS FORM 990 BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS EACH BOARD MEMBER COMPLETE THE CONFLICT OF INTEREST POLICY EACH YEAR. NEW MEMBERS SIGN IT DURING THEIR ON-BOARDING PROCESS. |
| FORM 990, PART VI, SECTION B, LINE 15A | FINANCE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S ANNUAL SALARY AND DECIDES HOW MUCH (IF ANY) TO INCREASE SALARY. THEY THEN SIGN A FORM AUTHORIZING THE SALARY ADJUSTMENT TO BE MADE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES SUCH DOCUMENTS AVAILABLE UPON REQUEST. |
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