Higher Education Resource Center

Transcription

COMMONPROPOSALFORM
COVER SHEET
The Cover Sheet Summary is to provide the essential data about the organization, the
contact person, and the proposal. Please input text in s adeQ boxe~ . Complete this form
and submit with your full proposal.
Request to: Orville W. Forte Charitable Foundation
Date ofAIPPIICatiOn:
I'
2/15/2014
Full Legal Organization Name: Boston Higher Education Resource Center (HERC)
Address: 68 Northampton Street,
City: Boston,
I State:MA
I Zip Code: 02118
Website: www. bostonherc.org
I Title: Executive Director
President/Exec. Dir.: Samuel Acevedo
Phone #: (617)442-5608
I Email: [email protected]
Contact Person (if different): SAME
I Title:
Phone#:
I Email:
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501(c)(3)? Yes~ NoD !If Yes FIN #: 04 -3249194
I Year established: 1999
If No, provide name of fiscal sponsor (enter organization name and address):
Congregacion Leon de Juda (CU), 68 Northampton Street Boston MA 02118
Total Organization Budget $
I Fiscal Yr: Month Jun Day 01
Total # of Board Members:
I Total # of staff: 10
I Volunteers#: 190
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Organizational Mission Statement (SO words or less):
The Boston HERC's mission is to enable at-risk Latino, and other disadvantaged youth, to
gain access to a higher education, break the cycle of poverty, and become leaders in the
community.
Brief Description of Organization (75 words or less):
Since its founding in 1999, the Boston HERC has enabled over 1,300 at-risk youth from
throughout Greater Boston to achieve a higher education. Operating under the auspices of
its parent organization (and fiscal conduit), the Congregacion Leon de Juda (CU), our core
programs include a drop-in college advising service, one-on-one mentoring, an adult
education program - and, since 2004, our intensive Passport to College college preparatory
program.
Population Served (25 words or less, include age groups, race & ethnicity, income levels,
etc.):
Latino and other at-risk HS juniors and seniors; 90% first-generation; 90% qualify for free
or reduced lunch· 60% are immigrants or the children of immigrants.
p roposa IReques:
t
Program/Project Name: Passport to College Program
%:1%
Total Program Budget: $844 487
I Requested Amount: $5 000
Multi-Year? No
Type of Request: Program Support
j Grant Period: 6/1/2014 to
5/31/2015
Geographic Area Served: Greater Boston (focusing on Roxbury, Dorchester, and Jamaica
Plain)
Priority funding areas of grant maker (ind icate how your request fits within the grant maker's
strategic interest[s]): This request serves so ley, "disadvantaged Greater Boston youth"
©Associated Grant Makers provides this form as a service to foundations and corporate grant makers, · and nonprofit organizations seeking grants in Massachusetts and New Hampshire. We prohibit any
duplication or modification of this document without permission.
Page - 1 .. . . . . .. ..... ·-·1
Most recent grants received from this funder:
Amount: $5,000
Amount: $
Date: 2008
Date:
I hereby verify that the information provided is accurate and honest to the best of my
knowledge
o1-/15 } I~
Autho · ing signature (President of the Board or Executive Director)
Date
©Associated Grant Makers provides this form as a service to foundations and corporate grant makers,
and nonprofit organizations seeking grants in Massachusetts and New Hampshire. We prohibit any
duplication or modification of this document without permission.
Page- 2. . . ..
.
""! • •• •
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AGM COMMON PROPOSAL FORM
FULL PROPOSAL NARRATIVE
Request to: Orville W. Forte Charitable Foundation
Organization Name: Boston Higher Education Resource Center (HERC)
Project Name (if any): Passport to College Program
Organizational Information
1. Organization’s History:
Since its founding in 1999, the Boston HERC has enabled over 1,300 at-risk youth from
throughout Greater Boston to achieve a higher education. Operating under the auspices of
its parent organization (and fiscal conduit), the Congregación León de Judá (CLJ), the
Boston HERC’s mission is to enable at-risk Latino, and other disadvantaged youth, to gain
access to a higher education, break the cycle of poverty, and become leaders in the
community.
In 2004, the Boston HERC launched the Passport to College Program, the focus of this
request. Since the inception of the program, each student (100%) completing Passport has
graduated from high school and gone on to college; and nearly 9 out of 10 (87%) of
Passport students who enroll in college are graduating from college within five years of
enrollment; over 90% of our Passport students are the first in their families to go to college.
Not surprisingly, Passport’s track record since inception has been impressive:
• Passport’s "across the program retention rate" (including School-Based and
Community-Based Programs) for the 2013 academic year was 82%
• Between 2005 and 2013, 58% of Passport students attend private 4-year colleges
(non-Ivy League); 22% attend MA four-year state universities; 13% attend 2-year
colleges; 6% attend Ivy League schools; and 1% attend vocational colleges
• Colleges Passport graduates have gone on to attend include Harvard University,
Smith College, Columbia University, and the University of Pennsylvania
• Boston HERC alumni are now employed in a variety of settings including MFS
Financial, BNY Mellon, the Boston Private Industry Council, Boston Trinity Academy,
and Year Up. One Passport alumni (Suyeng Quant) currently serves on the CLJ
Board.
In 2012, the Passport Program was honored as the sole recipient of the Liberty Mutual
Foundation’s signature Transformational Grant. This grant, and the support of other
community partners, has fueled a targeted scale-up taking the Passport Program from the
Community-Based setting we have served since the program's inception in 2004, to serving
cohorts of first-generation juniors and seniors inside BPS’s most critically-underserved
schools. In the first of year of this scale-up – between the Fall of 2012 and the Fall of 2013
– Passport more than doubled its student enrollment and saw a five-fold increase in the
number of high schools offering Passport in their classrooms (from one high school to five).
2. Organizational Goals and Objectives:
Our goal is to double the college completion rate (102%) for as many as 1,100 firstgeneration youth attending as many as 8 BPS non-exam high schools. Between the Fall of
2013 and the Fall of 2015, we anticipate the following specific outcomes towards that goal:
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•
•
•
•
•
Launch Passport Scholars School-Based cohorts in eight high schools located within
the BPS “Circle of Promise” by the Fall of 2015 (Passport is currently in five);
Continue to serve this cohort beyond their graduation from high school and until they
successfully complete college;
Serve 1,074 first-generation students by Fall 2015;
See 693 of them enroll in and complete college within 5 years;
Increase the expected college completion rate for this cohort by 102%.
3. Programs and Services
Our core programs include: Our intensive “Passport to College” college preparatory
program; the City Passage Mentoring Program connects at-risk youth with adult mentors in
transformative academic relationships; an Adult Education Program featuring an ESOL
program and computer literacy program serving 120 adults per year; a free SAT preparation
course serving 180 youth per year -- offered in collaboration with Lets Get Ready!.
4. Organizational Structure:
The Board and Staff of the Boston HERC are almost uniquely tailored to address our mission
of transforming the lives of our community’s first-generation youth. The Board of Directors
of León of Judá (CLJ), our fiscal conduit, also serves as the Boston HERC’s governing board.
They are responsible for advising and approving HERC’s fiscal decisions and meet every six
weeks. Organizational decisions include input from the Board, from staff, from volunteers,
and from students. The Executive Director of the Boston HERC reports to the senior pastor,
who serves as the Chief Executive of CLJ, and all of the Boston HERC’s Program Directors
report to the Executive Director. The Board, as well as the Boston HERC’s mission-focused
staff and volunteers, represent the diversity of the population served - Latino, African
American, Asian, Caucasian, those whose first language is English and those whose native
language is Spanish, as well as a broad range of educational and socio-economic
backgrounds. Board members have served as mentors, tutors, and vital door-openers to
the Boston Public School system and to sources of funding, volunteers, and other critical
resources. Many of our Board members (as well as our staff) are themselves the first in
their families to graduate from college.
The Boston HERC currently employs 5 FTEs and 5 PTEs. In order to meet the needs of the
scale-up that is the focus of this request, over the last fiscal year the Passport Program’s
staff increased from 1 full-time position and an AmeriCorps volunteer just last Spring, to a
team of 1 full-time Passport Program Director (Carolina DeJesus) and 3 full-time
Coaches who share the curriculum on BPS campuses as well as with our existing
Community-Based cohort: Roxana Ramirez, Linda Pierre, and Sarah Joseph. Ms.
DeJesus served as Director of Middlesex Community College’s College Access Grant
Program; she brings a Master’s in Education, as well as past work experience with Citizen’s
Schools and Gear Up, and was herself the first in her family to go to college. Each Coach
brings prior youth-teaching experience in the context of Boston Public Schools, or other
school districts or charter schools, or in community-based programs such as the Boston
HERC or similar programs (including the Boys & Girls Club). In addition, each Coach brings
a year or more of experience in urban youth case management – in addition to their
experience at the Boston HERC.
Sam Acevedo, the Boston HERC Executive Director, provides program-wide strategic
leadership, initiates and nurtures vital community relations, and coordinates resource
development (including sources of funding and volunteers) for all of the Boston HERC’s
youth and adult programs. Mr. Acevedo has served as Executive Director of the Boston
HERC since its founding in 1999, and is also the first in his family to obtain a college degree.
Natalia Toscano is the Boston HERC Director of Operations, and will have fiscal
oversight of the program. Over 200 volunteers each year serve as mentors, tutors, and
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ESOL instructors. We envision adding a fourth Passport Coach in the Spring of 2014.
Forte’s support will also allow Passport to expand the role of our Alumni Coordinator (AC)
from part-time to full-time. A full-time AC, coordinating our efforts with supporting
community-based organizations, significantly deepens Passport’s capacity to shepherd each
Passport alumni throughout their journey through college.
Proposal Information
5. Description of Program/Project:
This request to the Orville W. Forte Charitable Foundation will contribute to increasing,
substantially, the college enrollment and completion rates for as many as 1,100 firstgeneration students attending some of the Boston Public School (BPS) system’s most underresourced high schools. It will do so by contributing to a dramatic scale-up of the Boston
Higher Education Resource Center’s (HERC) Passport to College Program -- which, since
2004, has seen 87% of its students (the majority of whom are among the first in their
families to go to college) graduate from college within five years of enrollment.
6. Description of Need:
Even as more students of color are graduating from BPS, tragically few Black and Latino
students are graduating from college. Currently, only 31.9% of BPS Latino students, and
32.9% of BPS African-American students, who graduate from non-exam schools and who
manage to make it into college, are completing their education and are graduating within
seven years, according to a recent study prepared by the Center for Labor Market Studies 1.
Indeed, only 16.2% of all Latinos and 18% of all Blacks graduating from BPS non-exam high
schools are graduating from college, a rate for this population that has remained stagnant,
at best, over the last five years. Significantly, 91% of all BPS Latinos, and 81% all BPS
Black students, attend non-exam schools 2.
These college completion trends for this population can be altered – and in altering these
trends, you alter the trajectory of the future of these students. Passport to College
students, demographically, are representative of the larger population of Boston Public
School students of color, and face the same challenges to completing a college education as
their non-Passport BPS peers. Historically, 41% of Passport students are Latino, 26% are
African-American, 15% are Haitian, 7% are Cape Verdean, 2% are Asian, and 9% are multiracial, mirroring BPS in their ethnicity. Ninety percent (90%) of Passport students will be
the first in their families to go to college; 90% of our students qualify for free or reduced
lunch or are otherwise low income; 60% are immigrants or the children of immigrants.
Quoting national trends, the author of the Center for Labor Market Studies study observed,
“Growing up in a low income family and low skills generate a near 0% chance of graduating
from college with a BA degree.” 3 Yet, despite their demographic and socio-economic
similarities, and despite the dismal prospects facing students in this demographic
population, Passport students are overwhelmingly more likely to succeed academically than
their BPS peers: 87% of all Passport students who have gone on to college since 2004 are
graduating within 5 years of college enrollment.
We believe that Passport, if made accessible to students attending some of BPS’ most
under-resourced high schools, could contribute to the reversal of these college completion
trends. It is the Boston HERC’s ambition to see Passport available in every non-exam high
1
Getting Closer to the Finish Line. From Understanding Boston, the Center for Labor Market Studies, published by The Boston
Foundation, January 2013, p.42 (Table 13).
2
Getting Closer to the Finish Line. p.56-57 (Tables 25, 26, 27).
3
The College Enrollment, Persistence, and Graduation Experiences of Boston Public School Graduates, Andrew Sum, the Center
for Labor Market Studies, PowerPoint presentation to the Boston Foundation, January 2013.
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school in the BPS “Circle of Promise” – a 5-square mile area that encompasses some of
Boston’s most impoverished neighborhoods, as well as 10 of the 14 schools identified as
underperforming by Boston Public Schools.
The Passport Program is proud to collaborate with many organizations that share our
mission to alter the college completion rates for students of color (for instance, Let’s Get
Ready provides our SAT coaching, and uAspire volunteers conduct financial aid workshops).
But three imperatives distinguish Passport’s approach: (1) Focus on First-Generation
Students: 90% of students enrolled in Passport will be the first in their families to go to
college, including most students enrolled in our School-Based cohorts in the Circle of
Promise; (2) Focus on the Circle of Promise: Boston HERC is located near the epicenter
of BPS's "Circle of Promise” -- by focusing on contributing to the success of Circle of Promise
schools, that success will be transmitted to schools throughout the district; (3) Focus on
"Habits of the Mind”: The skills first-generation students typically do not learn in high
school, do not pick up at home, and the absence of which is one of the main reasons they
do not graduate from college, even though they succeeded in enrolling. It is this focus that
contributes to our Passport alumni’s college graduation rate of 87% within 5 years of
enrollment.
7. Specific Activities:
For sure, the 18-month Passport Curriculum offers comprehensive college preparatory
programming including tutoring, financial aid assistance, parent workshops, and college
tours. But the core of the Passport Curriculum is devoted to providing repeated exposure
to, and practice in, the “Habits of the Mind” -- the critical personal management and
character development skills needed by all budding professionals, but are especially scarce
among first-generation students: (1) the development of effective project management
skills and study habits; (2) time management (including the use of a personal planner); (3)
financial management; (4) relationship management and conflict resolution skills; and, (5)
setting and achieving personal goals. We believe that their extended exposure to, and
training in, the critical “Habits of the Mind” may be providing our Passport students – 90%
of whom are the first in their families to go to college – the skills necessary not just to
survive the often-bewildering landscape of the college campus, but to excel there, graduate,
and come home as leaders and game-changers. Since the Fall of 2012, the Boston HERC
has been on track to complete an ambitious scale-up of the School-Based version of
Passport with the aim of making this life-transforming college preparatory experience
available to as many as 1,100 first-generation students in eight non-exam high schools
located within the BPS Circle of Promise by the Fall of 2015.
This scale-up is well on its way. What began with one school partner prior to the Fall of
2012, had grown, by the Fall of 2013, to Passport being introduced in five high schools: the
Josiah Quincy Upper School (JQUS), Jeremiah E. Burke High School, English High School,
Fenway High School, and New Mission High School. The Burke and the English are each
critically under-resourced BPS “Turn-Around” high schools. We plan to add two additional
high schools by the Fall of 2014, and an eighth in 2015. In addition, we hope to double the
cohort of Juniors and of Seniors we serve through our current Community-Based Passport
Program based at the Boston HERC.
Passport will continue to serve these students beyond their graduation from high school into
college.
The support of the Forte Foundation will enable the Passport Curriculum to be taught at
these high schools by two Passport Coaches, assigned to each school, whose sole focus will
be imparting the Passport Curriculum to the cohorts of BPS students (known as “Passport
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Scholars”). Each school will select a cohort of Passport Scholars to participate in Passport.
The pilot at each school will launch with a cohort of 30 Juniors and 30 Seniors, selecting
students who (1) are “First Generation”; (2) express a desire to go to college; and (3) have
at least a 2.0 GPA (preferred). Each school’s headmaster, teachers, and counselors identify
the students who will participate in the cohort, the spaces where the classes will meet and
where Passport Coaches will counsel students, and the blocks of time in the week (typically
two 45 to 50 minute sessions per week) for class instruction.
A Primary Passport Coach is assigned to each school a minimum of twice a week for 4 to 6
hours each day, (or, 8 to 12 hours per week per school) to teach the curriculum and to
meet with the school’s individual Passport Scholars to counsel them outside of class. A
Secondary Coach is on hand during class time to share the classroom with the Primary
Coach to insure that the student:teacher ratio for the cohort never exceeds 15:1. In
practice, however, at the behest of BPS administrators and counselors, Passport’s presence
on BPS campuses has already grown far more extensive than the minimal expectations of
our initial School-Based model. For instance, beginning in the Fall of 2013, the Passport
Program was offered to a select cohort of English High juniors and seniors as a for-credit,
five-day-a-week elective during school hours – one of the few community-based programs
at English to enjoy the privilege of meeting with student during regular school time.
The Passport Curriculum transmits the “Habits of the Mind” by reducing them to twelve “21st
Century Skills” (including Public Speaking, Teamwork, Critical Thinking, etc.) that are woven
throughout the 50 lessons of the 18-month college readiness curriculum. Each lesson of the
Passport Curriculum identifies which of the “21st Century Skills” are reinforced by that
particular lesson. For example, the lesson on Academic Readiness identifies “Leadership”,
“Strategic Planning”, and “Self-Confidence” among the 21st Century Skills practiced in the
course of the lesson. Each lesson also identifies which standards of the 2013 Massachusetts
Common Core Standards are reinforced by that particular lesson. It is particularly
important to demonstrate to BPS headmasters, in the School-Based setting, that a
curriculum offered to BPS students during school hours is keyed to the “Mass Standards” for
which the school will be held accountable.
For Juniors, Passport includes topics important for identifying and preparing successful
applications to colleges and scholarship opportunities, such as lessons on the Common
Application, the FAFSA, and preparing a personal College Map. But the Junior year also
includes lessons critical to cultural and character formation, often missing in any BPS
curriculum, such as Financial Planning (as distinguished from merely searching for “Financial
Aid”), Community Service, and campus Multiculturalism. Passport for Seniors intensifies
college search topics in the Fall of their Senior year. In the Spring, as Seniors await word
on the colleges and scholarships they have applied to, they are exposed to a “Bridge to
College” Workshop Series including crash courses in Time Management, and dealing with
Roommates and Homesickness.
Passport students receive no less than 1.5 hours to 2 hours of instruction each week in a
classroom cohort setting. The cohort model provides for the creation of a positive peer. In
addition, each student receives out-of-class individual counseling by a Passport Program
Coach. Passport Coaches work in tandem with adult volunteers (including college or
graduate students) who meet with Passport students for a minimum of one school year.
These adult volunteers offer tutoring and homework assistance, study skills improvement,
goal-setting, SAT and college preparation, and social and recreational activity. Passport
Coaches also encourage students’ parents to attend at least one of the no fewer than five
college readiness workshops geared toward parents each year.
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Students who complete the Passport Program will receive quarterly follow-up by a Passport
Alumni Coordinator until the former Passport students complete their journey through
college.
GOALS AND IMPLEMENTATION TIMELINE:
Fall 2013 – Current Capacity:
• Community-based (CB) junior/senior cohort(s) launched Fall 2013 (30 participants)
School-based junior and senior cohorts launched or continued at the following high schools:
• Burke (61 total participants) (31 Juniors; 30 Seniors)
• English (41) (18-Js; 23-S’s)
• JQUS (83) (54-J’s; 29-S’s)
• Fenway (112) (30-J’s, 82-S’s)
• New Mission (64) (34-J’s, 30-S’s)
• 40 Alumni from previous Passport classes followed by Passport Alumni Coordinator
TOTAL STUDENTS AND ALUMNI: 431
Fall 2014 – Proposed Capacity:
• 30 CB Students (between Juniors/Seniors) launch Fall 2014 CB cohort
• Burke (60)
• English (60)
• JQUS (100)
• New Mission (60)
• Fenway (60)
• PROPOSED: Boston Community Leadership Academy (60)
• PROPOSED: Madison Park (60)
• 209 Students of the Passport Class of 2013 served by Passport Alumni Coordinator
TOTAL STUDENTS AND ALUMNI: 739
Note: One-half of participants served at each location are juniors; one-half are seniors.
Fall 2015 – Proposed Capacity:
• 60 CB Students (launch 2 cohorts each of CB Juniors & Seniors, Fall 2014)
• Burke (60)
• English (60)
• JQUS (100)
• New Mission (60)
• Fenway (60)
• PROPOSED: Boston Community Leadership Academy (60)
• PROPOSED: Madison Park (60)
• PROPOSED: Community Academy of Health and Science (60)
TOTAL STUDENTS AND ALUMNI: 1,074
Note: One-half of participants served at each location are juniors; one-half are seniors.
8. Objectives and Goals for this Request:
The generous support of the Orville W. Forte Charitable Foundation will contribute to a
scale-up that will bring the Passport college readiness experience to as many as 1,100 firstgeneration students attending 8 BPS high schools, almost all located within the “Circle of
Promise”. Our goal is to increase the college enrollment and college completion rates from
the current average of 32% for BPS students of color, to 60% for the BPS students
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participating in this cohort – prompting a 102% increase in the projected college completion
rate for the first-generation BPS students we propose to serve 4.
9. Evaluation:
The acid test of our success is whether our Passport students enroll in, and ultimately
graduate from, college. As indicated earlier, to date, 87% of students completing the
Passport Program are graduating from college within five years of enrollment.
Data gathered from all of our schools remains critical for honing Passport’s effectiveness as
a useful tool in the BPS setting. During a two-year pilot of our Passport model at JQUS, we
developed an evaluation system that continues to inform how the current Passport SchoolBased experience evolves:
(1) For each school, the Boston HERC Passport Director, and the school’s designated liaison
(a school counselor or key administrator) will conduct an evaluation at 3-month, 6-month,
and 9-month intervals to assess Passport’s effectiveness and to establish modifications, as
necessary.
(2) Upon enrollment in Passport, each student enrolls in the College Greenlight web-based
college search system; the system simplifies and coordinates the student’s college search
process – but it also provides critical data on the progress of the student’s college search
efforts– including grades, acceptance letters, scholarship notifications, and case
management activities – in real time, to Passport Coaches and school guidance personnel.
(3) At each evaluation during the academic year, Passport’s impact will be measured using
academic and attendance progress reports, teacher feedback on behavior and attitude,
student and parent/guardian observations, and each student’s “Greenlight” self-assessment.
Evaluation of the Passport Curriculum will also take place in the classroom from week to
week as Passport Coaches journal the effectiveness of various curriculum tools as they are
used in an actual classroom setting. In addition, throughout the year, the curriculum will be
reviewed by focus groups consisting of teachers, parents, counselors, students, and
administrators. Their recommendations have already led to revisions of the 500-page
Passport Curriculum materials.
Measuring Outcomes Beyond High School and Through College
In the Fall of 2013, Passport brought on a part-time Alumni Coordinator (AC) for the
expressed purpose of tracking students' progress through college. The AC began developing
a database allowing Passport Coaches to track current School-Based Passport seniors
beyond their high school graduation and into college. These efforts are being coordinated
with partnering community-based organizations, such as Bottom Line, whose staff will be
following-up with seniors who end up attending colleges they support. The AC position is
now in transition.
With the support of the Forte Foundation, we hope to expand this role from part-time to
full-time in the Spring of 2014. A full-time AC, and coordinating our efforts with supporting
community-based organizations, significantly deepens Passport’s capacity to shepherd each
Passport alumni throughout their journey through college. Employing a network of Passport
Coaches, Passport college graduates, and community-based resources, the AC will contact
each alumni no less than quarterly. The AC will make "triage assessments" based on first
semester grades. For students determined at risk of not completing their first year, the AC
will tailor an intervention plan together with the student's college academic resource office,
the student's parents, and the student's cohort Passport Coach. Beyond the quarterly and
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Assumes: (1) a 32% percent college completion rate for BPS high school graduates (see footnote 1 and 2); (2) a 60% college
completion rate for BPS students participating in the Passport School-Based program; and (3) a 90% college completion rate for
students participating in the Passport Community-Based program.
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semi-annual alumni meetings, the AC will coordinate contact with all Passport Scholars via
social media outlets such as Twitter and Facebook. The AC will also feature alumni
successes via a quarterly Passport Alumni electronic newsletter. Ultimately, the AC will
organize a reunion celebration for Passport student cohorts graduating from college.
KEY OUTCOMES AND SUCCESS INDICATORS Fall 2013 to Fall 2015:
• 80% of the students completing the Passport Community-Based Program will enroll in
college, and graduate within 5 years of enrollment.
• 60% of the students completing the Passport School-Based Program will enroll in college,
and graduate within 5 years of enrollment.
• 75% of the students who enroll in the Passport Program will complete the 18-month
curriculum
• 75% of Passport Seniors will complete at least four college applications
• 75% of Passport Seniors will submit at least 3 independent scholarship applications
• 60% of Passport Juniors and Seniors will participate in at least 2 college visits prior to
graduation
• 50% of the parents/guardians of Passport Juniors and Seniors will participate in at least
one college readiness/financial aid workshop
• 50% of Passport Students will receive offers of scholarships to their chosen colleges
10. Other:
We believe the impact of the Forte Foundation's support of the Passport Program will extend
beyond the cohort of Passport Scholars we are serving at these schools. The Boston HERC
has been approached with credible offers to publish the Passport Curriculum formally,
perhaps as an electronic tool that could be made available to educators nationwide via the
web. The 500-page bound Curriculum includes a 200-page accompanying Workbook with
handouts, surveys, and tools used in the classroom; the Curriculum is prefaced by an 18month syllabus and course outline; and, each lesson identifies which of the 21st Century
Skills and which of the Core Curriculum standards are covered in the course of the lesson.
11. Use this section below to indicate what funding you have received from other
foundations, and from which other foundations you plan to seek funding.
This $5,000 request to the Orville W. Forte Charitable Foundation is strategic and timely.
Even before this scale-up, the Passport Program has received modest support from a
diverse range of sources: private foundations (Cabot Family Charitable Trust); government
funding (the City of Boston's Community Development Block Grant); and corporate funding
(Eastern Bank and BNY Mellon); and, individual donors. This scale-up was launched in June
2012, when the Boston HERC received word that the Passport Program was the sole
recipient of the 2012 "Liberty Mutual Transformational Grant". Liberty Mutual awards no
more than one or two Transformational Grants each year, for a period of two years, to
programs they deem primed for significant scale-up. (Past recipients have included the Pine
Street Inn and Benjamin Franklin Institute.) As this particular grant award nears the end
of its two-year cycle, we expect to broaden, and deepen, our existing base of support,
leveraging the momentum provided by Passport’s critical work inside BPS classrooms.
Accordingly, we are inviting the support of additional funders, including the Boston
Foundation, the Mabel Louise Riley Foundation, and the Charles Hayden Foundation, in
order to create a sustainable base of support for Passport’s work in BPS into the future. Our
staff, Board, Executive Director, and supportive members of our community each contribute
to identifying and pursuing funding opportunities for the Boston HERC. The Boston HERC
also enjoys the in-kind support of close to 200 mission-driven volunteers (including
mentors, tutors and adult education instructors). The Forte Foundation’s support, especially
now, would contribute to altering the trajectory of the lives of hundreds of first-generation
students who deserve an opportunity to achieve a higher education.
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AGM COMMON PROPOSAL FORM
PROJECT & ORGANIZATION BUDGET SUMMARY
Organization Name
Federal ID #
Fiscal Year End
Boston Higher Education Resource Center (HERC
04-3249194
5/31/2014
Passport to College Program
Total
% to
This
Project
Total
Request
Budget
Income
Total
Organization
Budget
% to
Total
Income
Income Sources
Government Grants
Foundation and Corporate Grants
United Way
Individual Contributions
Earned Income
Interest Income
In-Kind Support
Other Income
Total Income
5,000
5,000
25,000
412,003
8,000
445,003
5.6%
92.6%
0.0%
1.8%
0.0%
0.0%
0.0%
0.0%
100.0%
316,314
503,785
13,000
11,388
844,487
37.5%
59.7%
0.0%
1.5%
0.0%
0.0%
0.0%
1.3%
100.0%
Salaries and Wages
Employee Benefits and Taxes
Total Personnel Costs
-
246,196
62,681
308,876
55.3%
14.1%
69.4%
327,621
84,318
411,938
38.8%
10.0%
48.8%
Bank/Investment Fees
Depreciation Expense
Equipment Rental & Maintenance
Food Costs
Fundraising/Development Expenses
Insurance Expense
Marketing/Advertising
Postage and Delivery
Professional Development
Professional Fees
Rent and Occupancy
Supplies and Materials
Telephone Expense
Travel Expense
Campus Visits
Alumni Association and Outreach Support
Miscellaneous Expenses
Total Non Personnel Costs
300
2,500
2,200
5,000
4,404
3,500
1,900
350
2,500
25,500
12,500
4,500
3,000
8,500
15,000
54,473
136,127
0.0%
0.0%
1.0%
0.8%
0.0%
0.0%
0.4%
0.1%
0.6%
5.7%
2.8%
1.0%
0.0%
0.7%
1.9%
3.4%
12.2%
30.6%
3,300
11,777
6,800
30,000
12,900
1,165
11,000
66,364
25,000
16,900
2,900
10,700
8,500
15,000
210,243
432,549
0.4%
0.0%
1.4%
0.8%
3.6%
0.0%
1.5%
0.1%
1.3%
7.9%
3.0%
2.0%
0.3%
1.3%
1.0%
1.8%
24.9%
51.2%
Total Expenses
5,000
445,003
100.0%
844,487
100.0%
-
-
0.0%
-
0.0%
Expenses
Excess of Revenue Over Expenses
Enter Footnotes Here
Miscellaneous Expenses are: Contract Personnel Cost - $29,972.80, Scholarships - $15,000, Closings Ceremony $6,000, Parent Programing - $3,500
© Associated Grant Makers 2007
Boston Higher Education Resource Center
Year-to-Date Financial Summary for Period 6/1/13 to 12/31/13
Agency Total
Amount
SUPPORT
Private Charitable Foundations
Government Grants
Individual Donations
Other Types of Income
Program Service Fees
Total Cash Support Received
EXPENSES
Personnel Expenses
Executive Director
Director of Development
Passport to College Director
Passport Program Coach
City Passage Program Director
City Passage Project Administrator
Adult Education Program Director
Total Personnel Expenses
General
Operating
Youth Programs
Mentoring Passport
City Passage
Adult Education
$201,428.03
$280,783.89
$10,706.50
$20,000.00
$6,855.00
$519,773.42
$15,000.00
$5,854.80
$6.50
$20,000.00
$0.00
$40,861.30
$129,145.20
$8,548.00
$0.00
$0.00
$0.00
$137,693.20
$4,782.83
$266,381.09
$0.00
$0.00
$0.00
$271,163.92
$52,500.00
$0.00
$10,700.00
$0.00
$6,855.00
$70,055.00
$21,226.45
$25,578.00
$22,458.38
$17,039.75
$17,333.75
$15,627.50
$17,312.50
$20,416.55
$10,437.50
$167,430.38
$0.00
$25,578.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$25,578.00
$7,906.18
$0.00
$22,458.38
$17,039.75
$17,333.75
$15,627.50
$0.00
$0.00
$0.00
$80,365.56
$5,844.03
$0.00
$0.00
$0.00
$0.00
$0.00
$17,312.50
$20,416.55
$0.00
$43,573.08
$7,476.24
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$10,437.50
$17,913.74
Employee Benefits
Employer Federal Taxes
(FUTA,
Medicare and SS)
Total Tax and Benefits Expenses
TOTAL CASH PERSONNEL EXPENSES
$28,232.10
$2,557.80
$14,492.12
$7,145.88
$4,036.30
$13,298.57
$41,530.67
$208,961.05
$2,236.26
$4,794.06
$30,372.06
$5,505.68
$19,997.80
$100,363.36
$4,119.39
$11,265.27
$54,838.35
$1,437.24
$5,473.54
$23,387.28
Contract Personnel Cost
Office/Finance Support
Lisa Nieves - River of Life
Adult Education Program Director
Teacher Stipends and Program Support
AmeriCorps - MIRA Coalition
Total Contract Personnel Cost per year
$22,441.27
$12,000.00
$11,206.00
$2,960.00
$3,500.00
$52,107.27
$413.55
$0.00
$0.00
$0.00
$0.00
$413.55
$6,017.13
$0.00
$0.00
$0.00
$0.00
$6,017.13
$10,704.54
$12,000.00
$0.00
$0.00
$0.00
$22,704.54
$5,306.05
$0.00
$11,206.00
$2,960.00
$3,500.00
$22,972.05
Administrative Cost
Office Supplies
$135.45
$135.45
$0.00
Payroll fees
$672.90
$672.90
$0.00
Loan Interest
$801.20
$801.20
$0.00
Loan Renewal Fee
$500.00
$500.00
$0.00
Phone & Network Services
$1,451.18
$1,451.18
$0.00
Bookkeeping Services - CLJ
$3,500.00
$3,500.00
$0.00
Marketing and Communications
$735.76
$735.76
$0.00
Total Administrative Cost
$7,796.49
$7,796.49
$0.00
Congregación León de Judá • 68 Northampton Street • Boston, MA 02118-1823
617-442-5608 phone, 617-541-1357 fax
1 of 2
www.bostonherc.org
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Confidential
Year-to-Date Financial Summary for Period 6/1/13 to 12/31/13
Agency Total
Amount
Professional Fees and Consulting
SAT Services Fee - Let's Get Ready
Leadership Foundations - Grant writing
Yoxmar Rodriguez - IEP
Sydney C. Janey Designs
Safer Places - Background Check
Black Ministerial Alliance of Greater
Emmanuel Gospel Center
Total Contract Services
General
Operating
Youth Programs
Mentoring Passport
City Passage
Adult Education
$2,750.00
$19,600.00
$2,500.00
$10,000.00
$116.00
$7,500.00
$4,999.00
$47,465.00
$0.00
$0.00
$0.00
$10,000.00
$0.00
$0.00
$0.00
$10,000.00
$2,750.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$2,750.00
$0.00
$19,600.00
$2,500.00
$0.00
$116.00
$7,500.00
$4,999.00
$34,715.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Equipment, Technology and Software
Copier Rental
Technology / Software
Total Equipment, Technology and Software
$3,005.39
$645.00
$3,650.39
$0.00
$0.00
$0.00
$751.74
$88.73
$840.47
$1,674.12
$467.51
$2,141.63
$579.53
$88.76
$668.29
Program Expenses
Food - Orientations and Student Snacks
Travel and Meeting Expenses
Professional Development
Postage and Delivery Services
Space and Utilities
Student Books and Program Supplies
Scholarships
Closings Ceremony
Field Trips / Campus Visits
Partnership Stipends
Program Expenses Total
$2,162.27
$2,350.59
$0.00
$170.00
$16,666.00
$5,870.15
$2,500.00
$0.00
$2,503.68
$148,647.32
$180,870.01
$281.51
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$281.51
$902.52
$619.06
$0.00
$56.00
$6,597.00
$1,386.65
$2,500.00
$0.00
$2,503.68
$0.00
$14,564.91
$681.16
$1,659.86
$0.00
$38.00
$3,472.00
$81.98
$0.00
$0.00
$0.00
$148,647.32
$154,580.32
$297.08
$71.67
$0.00
$76.00
$6,597.00
$4,401.52
$0.00
$0.00
$0.00
$0.00
$11,443.27
$500,850.21
$18,923.21
$48,863.61
($8,002.31)
$124,535.87
$13,157.33
$268,979.84
$2,184.08
$58,470.89
$11,584.11
Total YTD Cash Expenses
YTD Surplus (Deficit)
2 of 2
Congregación León de Judá • 68 Northampton Street • Boston, MA 02118-1823
617-442-5608 phone, 617-541-1357 fax
www.bostonherc.org
Confidential
CONGREGACIóN LEóN DE JUDá
Audit
of
FINANCIAL STATEMENTS
FOR THE YEARs ENDED
MAY 31, 2013 & may 31, 2012
Prepared by: James A. Williams, certified public accountant
James A. Williams & Company
Certified Public Accountants
576 Warren Street
Dorchester, Massachusetts 02121
See accountants’ Audit report and accompanying notes
FINANCIAL STATEMENTS
FOR THE YEARS ENDED MAY 31, 2013 & MAY 31, 2012
TABLE OF CONTENTS
PAGE
Independent Auditor's Report
1
Balance Sheet
2
Statement of Support and Expenses and
Changes in Net Assets
3
Statement of Functional Expenses
4
Statement of Cash Flows
5
Consolidated Statement of Activities
6
Notes to Financial Statements
7, 8, 9 & 10
Page 1
INDEPENDENT AUDITOR'S REPORT
September 6, 2013
Officers (Deacons) of the Church
Congregación León De Judá
68 Northhampton Street
Boston, Massachusetts 02118
To the Deacon Board of, Congregación León De Judá
We have audited the accompanying financial statements of Congregación León De Judá, which comprise
the statement of financial position as of May 31, 2013, and the related statements of activities, functional
expenses, and cash flows for the year then ended, and the related notes to the financial statements.
Managements Responsibility
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United States of
America. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity’s
preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the
financial position of Congregación León De Judá as of May 31, 2013, and the changes in its net assets
and its cash flows for the year then ended in accordance with accounting principles generally accepted in
the United States of America.
James A. Williams CPA,
James A. Williams & Company LLC
576 Warren Street
Dorchester, MA 02121
Page 2
BALANCE SHEET
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Prepaid Expenses
Total Current Assets
05/31/13
05/31/12
173,797.
8,650.
182,447.
429,040.
-0429,040.
NON-CURRENT ASSETS
Land, buildings and equipment at cost
Less accumulated depreciation
7,195,686.
( 1,698,308.)
7,167,412.
( 1,532,949.)
5,171,919.
3,572,581.
Total Non-Current Assets
10,669,297.
9,207,044.
Total Assets
10,851,744.
9,636,084.
Construction in Progress (New Sanctuary)
LIABILITIES & NET ASSETS
CURRENT LIABILITIES
Accrued expenses
Current Note Payable
Total Current Liabilities
16,245.
250,009.
266,254.
7,620.
285,139.
292,759.
NON-CURRENT LIABILITIES
Notes Payable
Total Non-current Liabilities
5,266,935.
5,266,935.
4,316,380.
4,316,380.
Total Liabilities
5,533,189.
4,609,139.
NET ASSETS
Unrestricted
Temporarily restricted
Permanently restricted
Total Net Assets
5,318,082.
473.
-05,318,555.
5,026,945.
-0-05,026,945.
Total Liabilities & Net Assets
10,851,744.
9,636,084.
Page 3
STATEMENT OF SUPPORT AND EXPENSES AND CHANGES IN NET ASSETS
Changes in Unrestricted Net Assets:
Support:
Tithes and Offerings
Special Offering
Auxiliary Income (program fees)
Total Support
1,704,785.
248,444.
6,514.
1,959,743.
1,297,651.
477,506.
60,689.
1,835,846.
Revenues:
Bookstore & Other Sales
Grants
Total Revenue
-01,268,682.
1,268,682.
97,131.
899,166.
996,297.
Total unrestricted support and revenue
3,228,425.
2,832,143.
Program Services Expense
1,847,560.
1,576,265.
Supporting Services Expense:
General administration
1,089,255.
918,436.
2,936,815.
2,494,701.
291,137.
337,442.
473.
-0-
-0-
-0-
291,610.
337,442.
Net Assets at beginning of year
5,026,945.
4,689,503.
Net Assets at end of year
5,318,555.
5,026,945.
Total expenses
Increase in unrestricted net assets
Changes in Temporarily Restricted Net Assets:
05/31/13
Changes in Permanently Restricted Net Assets:
Increase in net assets
05/31/12
Page 4
STATEMENT OF FUNCTIONAL EXPENSES
Program Services:
Salaries and wages
Benevolence
Fringe benefits
Housing allowance
Missions
Ministries
Special programs
05/31/13
05/31/12
844,555.
11,672.
139,212.
108,823.
121,737.
208,316.
413,245.
795,873.
10,443.
91,324.
85,002.
166,029.
195,627.
231,967.
1,847,560.
1,576,265.
14,964.
7,860.
105,582.
133,204.
35,027.
28,524.
118,731.
28,720.
62,257.
26,232.
362,794.
165,359.
20,881.
6,199.
159,727.
175,730.
36,922.
2,004.
80,388.
17,690.
40,142.
20,881.
191,204.
166,668.
Total general administrative expenses
1,089,255.
918,436.
Total expenses
2,936,815.
2,494,701.
Total program services
Supporting Services:
General administration:
Auto and transportation expense
Bank service charges
Business office expense
Building maintenance
Office supplies
Payroll Expense
Professional fees & Consulting
Insurance expense
Utilities
Telephone
Interest expense
Depreciation expense
Page 5
STATEMENT OF CASH FLOWS
05/31/13
CASH FLOWS FROM OPERATING ACTIVITIES:
Change in net assets
05/31/12
$ 291,610.
337,442.
165,359.
166,668.
Adjustments to reconcile change in net assets
To net cash provided by operating activities:
Depreciation Expense
Increase in Prepaid Expenses
(
8,650.)
Increase (Decrease) in Accrued Expenses
(
26,505.)
Net Cash provided by operating activities
CASH FLOWS FROM INVESTING ACTIVITIES:
Construction Cost
Building Improvements
421,814.
( 1,599,338.)
(
28,274.)
CASH FLOW FROM FINANCING ACTIVITIES:
Increase in Long term Notes Payable
Net Increase (decrease) in cash
950,555.
(
CASH, Beginning of year
CASH, end of year
$
-0(
3,160.)
500,950.
( 1,784,156.)
1,519,501.
255,243.)
236,295.
429,040.
193,475.
173,797.
429,040.
Supplemental disclosure:
Interest expense
$
362,794.
191,204.
Page 7
NOTES TO FINANCIAL STATEMENTS
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
Note 1 Originally known as Iglesia Bautista Central, Congregación León de Judá was founded In 1982 In
order to address the spiritual needs of Hispanics In the greater Boston area. Congregación León de years
ago, it has attracted members of the Latino community from all over the surrounding areas. At present, the
congregation Includes people from practically every country In Latin America, and the members live and
work in most of Boston's neighborhoods, as well as its surrounding communities.
Note 2 The accompanying financial statements have been prepared in accordance with accounting policies
and reporting requirements prescribed by Judá is affiliated with the American Baptist Churches of
Massachusetts. Since Its Inception eighteen Statements on Standards for Accounting And Review
Services issued by the American Institute of Certified Public Accountants.
Estimates and Assumptions-The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that affect certain
reported amounts and disclosures. Accordingly, actual results could differ from these estimates.
Basis of Consolidation-The accompanying consolidated financial statements include the accounts of
Congregación León de Judá, (HERC) The Higher Education Resource Center and Vale Esperar. Intercompany transactions and balances have been eliminated in the consolidation.
The Higher Education Resource Center- The H.E.R.C. Is open to families who want help navigating the
path to higher education. H.E.R.C. Is a church-based resource center that is operating within the walls of
the church, but is a separate entity with its own bank account. The plans for this organization Is to operate
entirely on its own as a separate non-profit organization that is affiliated with the church In that they will
serve the same community of people. All Inter-organization transactions are eliminated for financial
statement purposes.
Vale Esperar is a community-based, youth empowerment and educational program that supports our youth
in making sound decisions regarding their sexual lives. Our goal is to increase the number of Hispanic
adolescents (ages 11-18) who commit to remain abstinent until marriage in order to decrease unwed
pregnancy and sexually transmitted diseases (STDs), and develop relationships skills to prepare for
healthy marriages.
Operations and nonprofit status- The Church is a nonprofit corporation providing social services and
other community services to residents in the Roxbury, Dorchester & Greater Boston area of Massachusetts
and is exempt from Federal income taxes as an organization (not a private foundation) formed for
charitable purposes under section 501-(c) (3) of the Internal Revenue Code.
Contributions to
Congregación León de Judá are deductible by donors within the requirements of the Internal Revenue
Code.
Effective June 1, 2000, Congregación León de Judá adopted FASB Statement No. 116, Accounting for
Contributions Received and Contributions Made and FASB Statement No. 117, Financial Statements of
Not-for-Profit Organizations. Statement No. 117 requires classification of an entity’s net assets, revenues,
expenses, gains and losses into three classes of net assets – permanently restricted, temporarily restricted
and unrestricted, based on the existence or absence of donor imposed restrictions on contributions.
Statement No. 116 requires all entities that receive contributions to recognize revenues at their fair values
in the period the contribution is received or promised. This statement also requires nonprofit organizations
to distinguish between contributions received that increase permanently restricted net assets, temporarily
restricted net assets, and unrestricted net assets.
Page 8
Congregación León de Juda' reports gifts of cash and other assets as restricted support if they are
received with donor stipulations that limit the use of the donated assets. When a donor restriction expires,
that is, when a stipulated restriction ends or purchase restriction is accomplished, temporarily restricted net
assets are reclassified to unrestricted net asset and reported in the statement of activities as net assets
released from restrictions. Temporarily restricted contributions received where related restrictions are met
in the same reporting period are classified as unrestricted support.
Congregación León de Judá encourages its members to contribute approximately 10% of their annual
earnings as tithes and offerings to the church. However, no pledges receivable have been recorded at
year-end due to the absence of a formal promise to give.
Note 3 Accounting Method- the Church employs the Accrual Method of accounting for financial and
reporting purpose in conformity with accounting principles generally accepted In the United States of
America (U.S. GAAP). This method recognizes income (and the related assets) when earned rather than
when received, and expenses (and the related liabilities) when incurred rather than when paid.
Depreciation- Fixed assets are depreciated, using five, seven, ten, twenty and thirty-nine year "straightline or "Fixed-Percentage" Method of Depreciation. "Straight-line" method of computing the depreciation
deduction assumes that depreciation sustained is uniform during the useful life of the property. The cost or
other basis, less estimated salvage value, is deductible in equal annual amounts over the estimated useful
life.
Note 4
Property, Equipment & Improvements consist of the following:
Land
Buildings and improvements
Furniture and Equipment
Less - accumulated depreciation
2012
$ 55,000.
6,799,223.
313,189.
( 1,532,949.)
$ 5,634,463.
additions
2013
55,000.
6,827,497.
313,189.
( 1,698,308.)
$ 5,497,378.
$
28,274.
(
(
165,359.)
137,085.)
Property and Equipment are stated at cost, less accumulated depreciation. Depreciation has been
computed using straight-line depreciation over the estimated useful lives of the assets. It is the policy of the
Ministry to capitalize expenditures over $1,000 and to charge to operating expenses the cost of current
maintenance and repair expenditures which do not materially improve or extend the life of the respective
assets
Note 5 Notes payable As of May 31, 2013 Congregación León de Juda' the outstanding notes payable is
as follows:
Non-Current Note Payable
Cass Commercial Bank
Current Note Payable
Boston Private Bank (H.E.R.C) line of credit
Accrued Salary (Maintenance Supervisor)
Total
5,266,935.
39,870.
210,139.
250,009.
5,516,944.
Accrued Salary had been disbursed monthly to the Maintenance Supervisor for several years but this employee was
not cashing his checks. These disbursements are no longer outstanding checks but are now considered a loan to the
church to benefit the building of the New Sanctuary.
Congregación León de Juda' has entered into a construction/mortgage loan agreement with Cass Commercial Bank of
Bridgeton, Missouri. At completion of the construction project the construction line of credit will be converted into two
separate notes.
Page 9
Note 6 Net Assets
Congregacion Leon De Juda's net assets are classified into three categories. The classifications are related to the
existence or absence of donor-imposed restrictions as follows:
• Unrestricted Net Assets - net assets that are available for support of operations and not subject to donorimposed stipulations. They are neither temporarily restricted nor permanently restricted.
• Temporarily Restricted Net Assets - assets whose use is limited by either donor imposed time restrictions
or purpose restrictions.
• Permanently Restricted Net Assets - assets that must be maintained by Congregacion Leon De Juda In
perpetuity. At May 31, 2013 and 2011, Congregacion Leon De Juda had no permanently restricted net
assets.
Note 7 Promises to Give/Contributions
Contributions are recognized when the donar makes a promise to give to Congregacion Leon De Juda that is, in
substance, unconditional. Promises made by members of the congregation are used only for budgetary purposes and
may be rescinded at any time. Since member pledges are seen as Intentions to give, they do not meet the criteria for
revenue recognition under U.S. GAAP and accordingly, are not recorded until they are received.
Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support depending
on the existence and/or nature of any donar restrictions. Temporarily restricted net assets are reclassified to unrestricted
net assets upon satisfaction of time or purpose restrictions. Gifts restricted for the purchase of property, equipment or
improvements are reported as temporarily restricted support. The restrictions are satisfied when the acquired assets are
placed in service, unless the donor stipulates otherwise.
Contributed Services
Congregacion Leon De Juda receives a substantial amount of contributed services from Its Deacons and members
in carrying out its ministry and in the construction and renovations of its various properties. No amounts have been
reflected In the financial statements for those services since they do not meet the criteria for recognition under U.S.
GAAP.
Note 8 Property and Equipment
Donations of property and equipment are recorded as support at their estimated fair value. Purchased property
and equipment are carried at cost. Repairs and maintenance are charged to operations. Betterment, renewals and
purchases of $1,000 or more are capitalized.
Congregacion Leon De Juda reviews its property and equipment for Impairment whenever events or changes in
circumstances indicate that the carrying value of such property and equipment may not be recoverable. There was no
impairment loss for the years ended May 31, 2013 and 2011.
Congregacion Leon De Juda uses the direct expensing method to account for planned major maintenance activities,
under which actual costs incurred are expensed directly when maintenance is performed.
Page 10
Subsequent Events
Congregación León de Juda' has evaluated subsequent events through September 15, 2013, which is the date then
financial statements were available to be issued.
Revenue:
Bookstore and Other Sales-Libreria Cristiana Oasis will no longer be presented as a revenue source for the church. In
reviewing the transactions of the bookstore, there is not a profit motive and in using the accounting concept of "Substance
over form" it would be misleading to continue to represent the Bookstore Sales as a revenue source. The responsibilities
of the Bookstore (Libreria Cristiana Oasis) have been delegated to a responsible party and the Church does get involved
in purchasing books and is reimbursed for the purchases at cost.
CONSOLIDATED STATEMENTS OF ACTIVITIES
Revenue and Support
CLJ
Contributions
Offerings
1,684,152.
Building Fund
248,444.
Grants and Contributions
-0Auxiliary Income
-0Rent (inter-departmental adjustment) 50,000.
Total Revenue and Support
1,982,596.
H.E.R.C.
VALE ESPERAR
Total
20,633.
-0633,457.
6,514.
-0660,604.
-0-0635,225.
-0-0635,225.
1,704,785.
248,444.
1,268,682.
6,514.
50,000.
3,278,425.
Expenses:
Program Services:
Salaries and wages
Benevolence
Fringe benefits
Housing allowance
Missions
Ministries
Special Programs
295,437.
11,672.
61,994.
108,823.
121,737.
208,316.
31,992.
839,970.
255,120.
-039,116.
-0-0-0176,724.
470,960.
293,998.
-038,102.
-0-0-0204,529.
536,630.
844,555.
11,672.
139,212.
108,823.
121,737.
208,316.
413,245.
1,847,560.
-0Bank service charges
7,756.
98,373.
133,204.
Office supplies
-0Payroll Expense
9,889.
16,475.
Rent (inter-departmental adjustment)
-0Insurance expense
28,720.
Utilities
62,257.
Telephone
12,652.
Interest expense
360,485.
148,823.
2,320.
103.
7,209.
-0650.
8,746.
102,256.
25,000.
-0-03,277.
2,309.
16,536.
12,644.
-0-0-034,377.
9,889.
-025,000.
-0-010,303.
-0-0-
14,964
7,860.
105,582.
133,204.
35,027.
28,524.
118,731.
50,000.
28,720.
62,257.
26,232.
362,794.
165,359.
878,634.
168,406.
92,213.
1,139,254.
1,718,604.
639,366.
628,843.
2,986,815.
263,992.
21,238.
6,382.
291,610.
Total expenses
Net Assets, end of year
Page 6
CONSOLIDATED STATEMENTS OF ACTIVITIES
Temporarily
Revenue and Support
Unrestricted
Contributions
Offerings
1,704,785.
Grants and Contributions
-0Auxiliary Income
6,514.
Net Assets released from restrictions
Restrictions satisfied by;
Program activity
1,268,209.
Construction
248,444.
Total Revenue and Support
3,227,952.
Permanently
Restricted
Restricted
Total
248,444.
1,268,682
-0-
-0-0-0-
1,953,229.
1,268,682.
6,514.
( 1,268,209.)
( 248,444.)
473.
-0-0-0-
-0-03,228,425.
Expenses:
Program Services:
Salaries and wages
Benevolence
Fringe benefits
Housing allowance
Missions
Ministries
Special Programs
844,555.
11,672.
139,212.
108,823.
121,737.
208,316.
381,253.
1,847,560.
-0-0-0-0-0-0-0-0-
-0-0-0-0-0-0-0-0-
844,555.
11,672.
139,212.
108,823.
121,737.
208,316.
413,245.
1,847,560.
Bank service charges
Office supplies
Payroll Expense
Insurance expense
Utilities
Telephone
Interest expense
14,964.
7,860.
105,582.
133,204.
35,027.
28,524.
118,731.
28,720.
62,257.
26,232.
362,794.
165,359.
1,089,254.
-0-0-0-0-0-0-0-0-0-0-0-0-0-
-0-0-0-0-0-0-0-0-0-0-0-0-0-
14,964.
7,860.
105,582.
133,204.
35,027.
28,524.
118,731.
28,720.
62,257.
26,232.
362,794.
165,359.
1,089,254.
Total expenses
2,936,814.
-0-
-0-
2,936,814.
291,138.
473.
-0-
291,611.
Net Assets at beginning of year
5,026,945.
-0-
-0-
5,026,945.
Net Assets at end of year
5,318,083.
473.
-0-
5,318,556.
Change in Net Assets
SUPPLEMENTAL INFORMATION
Boston HERC Board of Directors - FY14
Agency Name: Congregación León de Judá / Boston Higher Education Resource Center
Number of full board meetings held in past 12 months: 12
Town/City of
Residence
Occupation & Employer
Name
David Diaz (Chair/President of Board)
Saugus
BPS school administrator
Herenia Hernández (Vice President)
Everett
Accountant
Rupert Smith
Boston
Financial Management
Fanny Rodriguez
Milton
BPS Teacher
Suyeng Quant
Salem
Finance Management, HERC Program Graduate
Luis Vallés
Stoneham
Doctor
Wilson Santos
Randolph
BPS school counselor
Angel Carrasquillo
Westborough
Construction
Betsy Behan
Brockton
Media
Odelice Terrero-Ramirez
Roxbury
BPS, Assistant Director of Family Resource Center
Antonio Montenegro
Roslindale
HERC/ESOL Program Graduate
Patty Sobalvarro
Brockton
Director, Agencia Alpha (immigration support and advocacy)
Department of the Treasury
Internal Revenue Service
!-L----• r"'!-··-
P. 0. Box 2508
Cincinnati, OH 45201
Date: August 30, 2000
Person to Contact:
Linda A. Hill 31-01768
Customer Service Representative
Toll Free Telephone Number:
8:00A.M. to 9:30P.M. EST
Congregacion Leon De Juda
%Rev. Roberto S. Miranda
68 Northampton St.
Boston, MA 02118-1823
877-829-5500
Fax Number:
513-263-3756
Federal Identification Number:
04-3249194
Group Exemption Number:
3125
Dear Sir or Madam:
This is in response to your telephone request for affirmation of your organization's exempt status.
Our records indicate that your organization is included in a group ruling issued to the American Baptist
Churches in the USA, which is located in Valley Forge, Pennsylvania.
The American Baptist Churches in the USA is exempt from federal income tax under section 501 (c)(3) of the
Internal Revenue Code and is classified as a public charity, and not a private foundation, because it is
described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code as a church.
As your organization is induded in a group ruling, it does not have an individual exemption letter. The group
exemption letter applies to all of the subordinate organizations on whose behalf the American Baptist Churches
in the USA has applied for recognition of exemption. This means your organization is also exempt under
section 501(c)(3) of the Code.
Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests,
legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and gift
tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.
If you have any questions, please call us at the telephone number shown in the heading of this letter.
Sincerely,
f?J.,;~~
John E. Ricketts, Director, TEIGE
Customer Account Services
,.

Higher Education Resource Center

Transcription

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