Jumpstart For Young Children Inc in Boston, Massachusetts (MA)

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Jumpstart For Young Children Inc
Employer Identification Number (EIN)043262046
Name of OrganizationJumpstart For Young Children Inc
Address308 Congress St Fl 6, Boston, MA 02210-1015
ActivitiesDescribed in section 170(b)1)(a)(vi) of the Code, Other school related activities
SubsectionCharitable Organization
Ruling Date02/1995
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period08/2012
Assets$5,000,000 to $9,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,455,906
Amount of Income$15,762,412
Form 990 Revenue Amount$15,354,790
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Kindergarten, Preschool, Nursery School, Early Admissions


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Amount of income in 2012: $15,762,412
This organization: 

 $15,762,412
Other organizations performing similar types of work: 

 $231,164

Assets in 2012: $7,455,906
Jumpstart For Young Children Inc: 

 $7,455,906
Other organizations performing similar types of work: 

 $51,674

Expenses in 2007: $13,408,258
This organization: 

 $13,408,258
Other organizations performing similar types of work: 

 $725,290

Income to expenses ratio in 2007: 1.1
Jumpstart For Young Children Inc: 

 1.1
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 80.4%
Jumpstart For Young Children Inc: 

 80.4%
Other organizations performing similar types of work: 

 82.5%

Number of employees in 2007: 248
This organization: 

 248
Other organizations performing similar types of work: 

 33

Employees paid over $50,000 in 2007: 19.8%
Jumpstart For Young Children Inc: 

 19.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 95.8%
Jumpstart For Young Children Inc: 

 95.8%
Other organizations performing similar types of work: 

 16.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$6,301,370$6,029,182$6,334,405$8,235,335$10,012,626$13,077,526$13,577,165$14,080,063
Contributions, gifts, grants, and similar amounts received$6,249,716$6,007,796$6,246,020$7,713,036$9,322,156$12,670,186$12,998,470$13,489,134
Contributions to donor advised funds$0$0
Direct public support$4,824,414$3,968,794$4,045,740$5,162,469$4,996,315$7,354,774$7,546,944$7,654,573
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$1,425,302$2,039,002$2,200,280$2,550,567$4,325,841$5,315,412$5,451,526$5,834,561
Program service revenue including government fees and contracts$17,101$5,313$0$0$0$0$0$0
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$30,736$25,837$17,944$10,492$6,463$28,061$46,721$37,794
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$359$-17,864$64,253$503,881$683,188$376,366$531,906$536,132
Gross revenue$59,680$27,831$126,366$598,727$807,773$617,028$727,796$759,331
Less: direct expenses other than fundraising expenses$59,321$45,695$62,113$94,846$124,585$240,662$195,890$223,199
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$3,458$8,100$6,188$7,926$819$2,913$68$17,003
Total expenses$4,488,105$5,888,577$6,113,502$7,627,324$9,977,332$12,020,884$13,135,227$13,408,258
Program services$3,056,137$3,452,434$3,198,083$3,869,261$7,782,286$9,627,458$10,617,770$10,782,123
Management and general$906,455$1,158,404$760,705$1,080,078$803,935$746,876$857,008$687,671
Fundraising$278,435$403,443$721,149$1,085,993$1,391,111$1,646,550$1,660,449$1,938,464
Payments to affiliates$247,078$874,296$1,433,565$1,591,992$0$0$0$0
Net assets or fund balances at end of year$4,096,555$4,237,160$4,458,063$5,066,074$5,101,368$6,028,010$6,444,948$7,116,753
Excess or (deficit) for the year$1,813,265$140,605$220,903$608,011$35,294$1,056,642$441,938$671,805
Net assets or fund balances at beginning of year$2,283,290$4,096,555$4,237,160$4,458,063$5,066,074$5,101,368$6,028,010$6,444,948
Other changes in net assets or fund balances$0$0$0$0$0$-130,000$-25,000$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$13,408,258$10,782,123$687,671$1,938,464
Grants paid from donor advised funds$0
Other grants and allocations$4,051,095
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$189,413$111,754$15,153$62,506
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$5,263,371$3,920,026$348,509$994,836
Pension plan contributions not included above$79,548$60,080$5,193$14,275
Employee benefits not included above$426,540$284,960$35,881$105,699
Payroll taxes$472,399$351,831$31,279$89,289
Professional fundraising fees$0$0$0$0
Accounting fees$31,836$0$31,836$0
Legal fees$0$0$0$0
Supplies$174,297$118,388$19,668$36,241
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$393,409$268,203$43,971$81,235
Equipment rental and maintenance$0$0$0$0
Printing and publications$282,854$272,290$0$10,564
Travel$388,559$231,107$11,112$146,340
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$102,990$69,003$12,359$21,628
Other expenses not covered above$1,551,947$1,043,386$132,710$375,851
Balance Sheets
20002001200220032004200520062007
Total assets$4,550,910$4,782,055$5,607,248$6,441,426$6,623,812$8,893,164$8,656,103$9,446,541
Cash - non-interest-bearing$0$0$0$0$0$0$0$0
Savings and temporary cash investments$1,413,150$1,723,473$1,741,586$1,345,593$1,112,597$2,160,897$1,478,819$2,746,837
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$761,904$321,995$498,171$854,477$695,519$538,972$0$0
Grants receivable$2,303,536$2,668,030$3,318,516$4,191,142$4,743,591$5,849,342$6,709,059$6,376,548
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$40,630$0
Prepaid expenses and deferred charges$0$0$4,627$14,957$44,841$97,973$195,284$163,787
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$62,496$61,720$44,348$35,257$27,264$245,980$232,311$159,369
Other assets, including program-related investments$9,824$6,837$0$0$0$0$0$0
Total liabilities$454,355$544,895$1,149,185$1,375,352$1,522,444$2,865,154$2,211,155$2,329,788
Accounts payable and accrued expenses$454,355$504,895$433,259$797,625$496,627$1,219,056$769,619$809,621
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$149,524$63,752$11,445
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$40,000$715,926$577,727$1,025,817$1,496,574$1,377,784$1,508,722
Total liabilities and net assets/fund balances$4,550,910$4,782,055$5,607,248$6,441,426$6,623,812$8,893,164$8,656,103$9,446,541
Total net assets or fund balances$4,096,555$4,237,160$4,458,063$5,066,074$5,101,368$6,028,010$6,444,948$7,116,753
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$6,301,370$6,029,182$6,334,405$8,235,335$10,012,626$13,077,526$13,577,165$14,080,063
Total revenue, gains, and other support per audited financial statements$7,752,647$7,164,650$7,236,792$9,375,841$11,253,270$14,449,564$15,020,453$15,559,099
Other expenses$1,451,277$1,135,468$902,387$1,140,506$1,240,644$1,372,038$1,443,288$1,479,036
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$1,391,956$1,089,773$840,274$1,045,660$1,116,059$1,131,376$1,247,398$1,255,837
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$59,321$45,695$62,113$94,846$124,585$240,662$195,890$223,199
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$4,488,105$5,888,577$6,113,502$7,627,324$9,977,332$12,020,884$13,135,227$13,408,258
Total expenses and losses per audited financial statements$5,939,382$7,024,045$7,015,889$8,767,830$11,217,976$13,392,922$14,578,515$14,887,294
Other revenue$1,451,277$1,135,468$902,387$1,140,506$1,240,644$1,372,038$1,443,288$1,479,036
Donated services and use of facilities$1,391,956$1,089,773$840,274$1,045,660$1,116,059$1,131,376$1,247,398$1,255,837
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$59,321$45,695$62,113$94,846$124,585$240,662$195,890$223,199
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$180,000$9,413$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings20
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006248
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$37,794$553,135
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$37,794$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$536,132
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$17,003
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$126,382$14,644$0
$109,370$11,274$0
$103,491$3,754$0
$95,000$7,273$0
$89,888$6,176$0
Total number of other employees paid over $50,00043
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$152,122
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$3,669,217$6,301,011$6,047,046$6,334,405$8,235,335$10,012,626$11,848,594$13,183,674
Gifts, grants, and contributions received$3,584,838$6,249,716$6,007,796$6,246,020$7,713,036$9,322,156$11,441,254$12,273,422
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$18,390$17,101$5,313$64,253$503,881$683,188$376,366$863,463
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$30,470$30,736$25,837$17,944$10,492$6,463$28,061$46,721
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$35,519$3,458$8,100$6,188$7,926$819$2,913$68
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$15,369,518
Contributions, Gifts, Grants and Other Similar Amounts$15,457,528
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$20,228
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net loss from fundraising events$-117,296
Gross income from fundraising events$140,800
Less: direct expenses$258,096
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$9,058
Statement of Functional Expenses (for 2011)
Total functional expenses$15,228,160
Compensation of current officers, directors, trustees, and key employees$394,849
Other salaries and wages$6,512,398
Payroll taxes$540,239
Professional fundraising services$0
Other$7,780,674
Balance Sheet (for 2011)
Total assets$8,925,510
Total liabilities$1,940,076
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$1,940,076
Total net assets or fund balances$6,985,434
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$69,785,612
Gifts, grants, contributions, and membership fees received$69,661,618
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$123,994
Gross receipts from related activities, etc.$0
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12Cape Cod Childrens Place IncPO BOX 1935, North Eastham, MA 02651-1935MA1995-10$859,785
13Charlestown Cooperative Nurseryschool Inc124 Main St, Charlestown, MA 02129-3509MA2007-08$700,607
14Childrens Center Of Brookline & Greater Boston Inc69 Cypress St, Brookline, MA 02445-6826MA1971-03$626,187
15Framingham Centre Nursery Schoolinc24 Vernon St, Framingham, MA 01701-4764MA2009-02$430,356
16Mothers Morning Out Inc288 Washington St, Westwood, MA 02090-1330MA2005-04$368,350
17Massachusetts Head Start Association68 Allison Ave, Taunton, MA 02780-6958MA2005-04$362,004
18Norwood Christian Preschool, United Church Of Norwood100 Winter St, Norwood, MA 02062-2049MA2008-02$352,451
19Hancock Nursery School Inc1912 Massachusetts Ave, Lexington, MA 02421-4806MA2003-09$344,177
20Noahs Ark Preschool Inc1154 Great Plain Ave, Needham, MA 02492-2202MA2004-04$238,928
Number of organizations performing similar types of work
Alaska5
Alabama28
Arkansas14
Arizona13
California148
Colorado36
Connecticut19
District of Columbia8
Delaware4
Florida75
Georgia52
Hawaii11
Iowa32
Idaho5
Illinois57
Indiana26
Kansas13
Kentucky14
Louisiana30
Massachusetts38
Maryland34
Maine13
Michigan34
Minnesota24
Missouri28
Mississippi20
Montana10
North Carolina43
North Dakota8
Nebraska8
New Hampshire15
New Jersey35
New Mexico18
New York74
Ohio46
Oklahoma8
Oregon39
Pennsylvania55
Rhode Island6
South Carolina22
South Dakota6
Tennessee22
Texas81
Utah6
Virginia42
Vermont6
Washington48
Wisconsin33
West Virginia8
Wyoming6
International8
Total1,434

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