2015-05-14T15:27:42-05:00 2014-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2013-07-01 237121174 JUST-A-START CORPORATION JUST 6174940444 1035 CAMBRIDGE STREET NO 12 CAMBRIDGE MA 02141 DEBORAH RUHE EXECUTIVE DIRECTOR 6174940444 2015-05-14 1 MATTHEW TROIANO CPA P01263939 5083669100 2015-05-14 2013 2016-02-25 16:41:14Z DEBORAH RUHE 1035 CAMBRIDGE STREET NO 12 CAMBRIDGE MA 02141 15801724 0 X WWWW.JUSTASTART.ORG X 1970 MA COMMUNITY DEVELOPMENT BY CREATING, RETAINING AND STABILIZING AFFORDABLE HOUSING AND PROVIDING EDUCATION, TRAINING AND PLACEMENT PROGRAMS FOR LOW INCOME YOUTH AND ADULTS. 12 12 83 72 0 0 4467587 4084036 2812308 2842799 15938 664961 0 16127 7295833 7607923 0 157677 0 0 3656291 3859282 0 0 57803 3529659 3159884 7185950 7176843 109883 431080 32864748 23976969 29276270 19957411 3588478 4019558 X COMMUNITY DEVELOPMENT BY CREATING, RETAINING AND STABILIZING AFFORDABLE HOUSING AND PROVIDING EDUCATION, TRAINING AND PLACEMENT PROGRAMS FOR LOW INCOME YOUTH AND ADULTS. 0 0 2147813 157677 EDUCATION & TRAINING - THE YOUTHBUILD PROGRAM ENABLED 19 YOUTH WHO HAD DROPPED OUT OF HIGH SCHOOL TO OBTAIN A HIGH SCHOOL DIPLOMA OR GED AND LIFE AND JOB READINESS SKILL WHILE PROVIDING COMMUNITY SERVICES. THE BIOMEDICAL TRAINING PROGRAM GRADUATED 18 ADULTS WITH A CERTIFICATE ENABLING THEM TO OBTAIN ENTRY LEVEL TECHNICAL POSITIONS IN THE BIOMEDICAL INDUSTRY. THEY EARNED COLLEGE CREDITS OF 19 HOURS. THE SUMMER YOUTH ENRICHMENT PROGRAM ENABLED 70 CAMBRIDGE TEENS TO FIND EMPLOYMENT AND RECEIVE ACADEMIC SUPPORT. THE TEEN WORKS PROGRAM FACILITATED EMPLOYMENT FOR 64 CAMBRIDGE TEENS. 914363 544911 HOUSING DEVELOPMENT AND HOUSING SERVICES - THE HOME IMPROVEMENT PROGRAM ALLOWS LOW AND MODERATE INCOME HOMEOWNERS WITHIN CAMBRIDGE TO IMPROVE AND STABILIZE THEIR HOMES WITH NEEDED RENOVATIONS AND LOW OR NO INTEREST LOANS. JAS ASSISTED 22 HOMEOWNERS LAST YEAR. THE HOMELESSNESS PREVENTION PROGRAM SUPPORTED 596 INDIVIDUALS AND FAMILIES IN RETAINING THEIR HOUSING USING MEDIATION/CONFLICT RESOLUTION AND RENTAL ASSISTANCE FUNDING AND CASE MANAGEMENT. THE HOUSING DEVELOPMENT PLANNED FOR THE PRESERVATION AND RENOVATION OF 32 UNITS OF AFFORDABLE HOUSING. ADDITIONALLY JAS DEVELOPMENT MANAGED AND RENOVATED 15 UNITS OF AFFORDABLE CONDOMINIUMS WITHIN CAMBRIDGE. 2515734 2288984 ASSET MANAGEMENT - JAS HAS DEVELOPED AND PRESERVED NEARLY 800 UNITS OF AFFORDABLE HOUSING AND CONTINUES TO OPERATE 597 UNITS OF HOUSING. THE PURPOSE OF ASSET MANAGEMENT IS TO MAINTAIN HIGH QUALITY, FINANCIALLY SOUND, AFFORDABLE HOUSING WITHIN CAMBRIDGE. 898745 25031 JUST-A-START HOUSE IS A TEEN LIVING PROGRAM PROVIDING TRANSITIONAL SHELTER FOR 34 TEENAGE MOTHERS AND THEIR CHILDREN. THE RESIDENTS GAIN LIFE AND PARENTING SKILLS, HOUSING SEARCH AND EMOTIONAL SUPPORT TO PREPARE THEM FOR INDEPENDENT LIVING. 898745 25031 6476655 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 102 0 83 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X SALVATORE BOSCO CPA 6174940444 1035 CAMBRIDGE STREET NO 12 CAMBRIDGE MA 02141 JOHN HENN PRESIDENT 5.00 X X 0 0 0 PAUL PARRAVANO VICE PRESIDENT 5.00 X X 0 0 0 PETER MUNKENBECK TREASURER 5.00 X X 0 0 0 RUBY PIERCE-DONOHUE CLERK 5.00 X X 0 0 0 ETHEL AMPEY DIRECTOR 5.00 X 0 0 0 CHANDRA BANKS DIRECTOR 5.00 X 0 0 0 MARILYN GARCIA DIRECTOR 5.00 X 0 0 0 ALIYAH GARY DIRECTOR 5.00 X 0 0 0 JOEL MIRANDA DIRECTOR 5.00 X 0 0 0 CATHERINE REURS DIRECTOR 5.00 X 0 0 0 SUSAN STOCKARD DIRECTOR 5.00 X 0 0 0 ZOE WEINROBE DIRECTOR 5.00 X 0 0 0 SALVATORE BOSCO CFO 30.00 X 0 0 0 DEBORAH RUHE EXECUTIVE DIRECTOR 37.50 X 64135 0 2848 VAN SPANOS EXECUTIVE DIRECTOR (FORMER) 37.50 X 25609 0 0 PETER GRAHAM DIRECTOR OF DEVELOPMENT 37.50 X 100035 0 14842 189779 0 17690 1 0 0 0 0 3493246 590790 4084036 RENTAL INCOME 531110 2272857 2272857 DEVELOPMENT FEES REVENUE 561700 396575 396575 MANAGEMENT FEES REVENUE 561700 148336 148336 CLIENT FEES 624200 25031 25031 2842799 164764 164764 8693998 8193801 500197 500197 500197 MISCELLANEOUS REVENUE 900099 16127 16127 16127 7607923 2858926 0 664961 67272 67272 90405 90405 205492 100110 105382 3104720 2807678 260137 36905 278024 265971 5173 6880 271046 236958 30483 3605 117687 117687 11859 7729 4130 54660 54660 139020 107155 31778 87 8913 5945 2361 607 151520 135559 15516 445 24593 13026 11447 120 1524999 1488117 36722 160 50462 49285 1177 783827 780199 3628 CLIENT EXPENSE 171383 171383 MICELLANEOUS 91328 16889 74439 DUES, SUBSCRIPTIONS, ME 29633 15287 5352 8994 7176843 6476655 642385 57803 936125 1589048 4500 609764 534684 6307569 6114808 88322 96067 18464439 7353933 11638855 11110506 13279613 4531856 32864748 23976969 367208 230008 257444 24968363 16124297 3683255 3603106 29276270 19957411 X 3543290 4019558 45188 0 3588478 4019558 32864748 23976969 431080 0 X X 0 1 X 1 1 1 X 4036886 4373722 4214065 4467587 4084036 21176296 4036886 4373722 4214065 4467587 4084036 21176296 21176296 132973 134091 152854 107180 164764 691862 16127 16127 21884285 10682977 0.96760 0.90220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 1 4364 1 1 0 4364 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO THE MASSACHUSETTS YOUTHBUILD COALITION OF WHICH A PORTION IS UTILIZED FOR LOBBYING FOR THE CONTINUATION OF THE YOUTHBUILD PROGRAM FEDERAL SUPPORT. 1307246 1307246 7362018 7266724 95294 9660962 11570 9649392 52367 3942 48425 81846 71697 10149 11110506 PROPERTIES UNDER DEVELOPMENT 2362695 HOME IMPROVEMENT FUNDS 989018 REPLACEMENT RESERVES 598292 OTHER RECEIVABLES 503672 SECURITY DEPOSIT ESCROWS 68341 ESCROWS 9838 4531856 HIP LOAN FUNDS 3433186 LOAN RECIPIENT ESCROWS 106620 TENANTS SECURITY DEPOSITS 63300 3603106 X PART X, LINE 2: JAS AND AFFILIATES 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 CONSOLIDATING FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. JAS AND AFFILIATES HAVE DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATING FINANCIAL STATEMENTS JUNE 30, 2014. JAS AND AFFILIATES' INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. 0 BUNKER HILL COMMUNITY COLLEGE 250 NEW RUTHERFORD AVENUE BOSTON MA 02129 042710011 501(C)3 48502 TO PROVIDE LAB SETTING COURSES AND PROVIDE INSTRUCTIONAL COURSES. GREATER BOSTON LEGAL SERVICES 197 FRIEND SREET BOSTON MA 02114 042103907 501(C)3 10320 TO PROVIDE LEGAL ASSISTANCE TO ESG CLIENTS. MIDDLESEX COMMUNITY COLLEGE - THE CAREER PLACE 591 SPRINGS ROAD BEDFORD MA 01730 042720058 501(C)3 8450 TO PROVIDE CAREER DEVELOPMENT WORKSHOPS AND JOB READINESS WORKSHOPS. HISTORICAL GRANTS FROM THE CITY OF CAMBRIDGE HISTORICAL COMMISSION PROVIDED TO QUALIFIED HOMEOWNERS FOR THE REHABILITATION OF THE HOMEOWNERS' RESIDENCE. 4 90405 FAIR MARKET VALUE FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER. PRIOR TO SUBMISSION, THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C IT HAS BEEN THE PRACTICE AT JAS TO SUPPLY A CONFLICT OF INTEREST STATEMENT TO EACH NEW BOARD MEMBER FOR SIGNATURE. AT EACH AUDIT DATE A JAS STAFF MEMBER CONTACTED EACH BOARD MEMBER DIRECTLY TO INQUIRE AS TO ANY CHANGE IN THE CONFLICT OF INTEREST STATUS. THE AUDITOR WAS INFORMED OF THE THEN CURRENT STATUS. (HISTORICALLY, NONE WERE NOTED). LAST YEAR THE PROCEDURE WAS CHANGED WHEREBY A NEW LETTER IS TO SIGNED BY EACH BOARD MEMBER EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS UTILIZED THE SERVICES OF AN INDEPENDENT EXECUTIVE SEARCH FIRM WHO CONDUCTED AN ASSESSMENT OF COMPARABLE SALARIES FOR AGENCIES OF SIMILAR SIZE AND COMPLEXITY. THE PROCESS FOR EXISTING EMPLOYEES INVOLVES OCCASIONAL COST OF LIVING ADJUSTMENTS BASED ON THE AVAILABILITY OF OPERATING FUNDS FOR RELATED PROGRAMS. WHEN THERE IS TURNOVER IN A POSITION, COMPARABILITY DATA IS SOUGHT FOR REFERENCE. IN THE CURRENT FISCAL COST/REVENUE SITUATION, EVERY COST OF LIVING ADJUSTMENT IS IMPACTED BY INFLATION AND CONTINUED SHARP INCREASED IN HEALTH CARE COVERAGE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON A NUMBER OF GOVERNMENTAL AND PRIVATE WEBSITES AND AVAILABLE UPON WRITTEN REQUEST FROM THE ORGANIZATION. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE AND BOARD OF DIRECTORS REVIEW AND APPROVE THE 990. 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