Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 564,096 | 729,446 | 1,408,141 | 1,838,585 | 1,852,159 | 6,392,427 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 483,664 | 515,333 | 511,998 | 30,800 | 18,746 | 1,560,541 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 1,047,760 | 1,244,779 | 1,920,139 | 1,869,385 | 1,870,905 | 7,952,968 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 371,455 | 288,265 | 607,128 | 639,712 | 1,906,560 | |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 371,455 | 288,265 | 607,128 | 639,712 | 1,906,560 | |
| 8 | Public support. (Subtract line 7c from line 6.) | 6,046,408 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,047,760 | 1,244,779 | 1,920,139 | 1,869,385 | 1,870,905 | 7,952,968 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 3 | 18 | 315 | 2,593 | 6,641 | 9,570 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 3 | 18 | 315 | 2,593 | 6,641 | 9,570 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 12,417 | 5,558 | 17,632 | 5,471 | 14,850 | 55,928 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 13,094 | 13,094 | ||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,060,180 | 1,250,355 | 1,938,086 | 1,890,543 | 1,892,396 | 8,031,560 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1 - ORGANIZATION MISSION | 826 BOSTON IS A NONPROFIT YOUTH WRITING AND PUBLISHING ORGANIZATION THAT EMPOWERS TRADITIONALLY UNDERSERVED STUDENTS AGES 6-18 TO FIND THEIR VOICES, TELL THEIR STORIES, AND GAIN COMMUNICATION SKILLS TO SUCCEED IN SCHOOL AND IN LIFE. 826 BOSTON IS PART OF A NETWORK OF NINE 826 CHAPTERS ACROSS THE COUNTRY CO-FOUNDED BY AUTHOR DAVE EGGERS AND EDUCATOR NINIVE CALEGARI. SINCE 2007, 826 BOSTON HAS WORKED WITH MORE THAN 29,000 STUDENTS AND HUNDREDS OF TEACHERS, AND HAS PUBLISHED DOZENS OF HIGH-QUALITY, PROFESSIONALLY DESIGNED COLLECTIONS OF STUDENT WRITING. 826 BOSTON'S PROGRAMS, OFFERED FREE OF CHARGE, ARE ROOTED IN THE UNDERSTANDING THAT GREAT LEAPS IN LEARNING CAN OCCUR WITH INDIVIDUALIZED ATTENTION, AND THAT WRITING SKILLS ARE FUNDAMENTAL TO FUTURE SUCCESS. THESE PROGRAMS INCLUDE PUBLISHING PROJECTS, AFTER-SCHOOL TUTORING, WRITING WORKSHOPS, FIELD TRIPS, WRITERS' ROOMS IN BOSTON PUBLIC SCHOOLS, AND COLLEGE ESSAY SUPPORT. |
| FORM 990, PART III, LINE 4A: | 826 BOSTON OPENED THE DOORS TO ITS ROXBURY TUTORING CENTER IN 2007 IN A RIBBON-CUTTING WITH THEN MAYOR THOMAS MENINO. PROGRAMS SUCH AS AFTER-SCHOOL TUTORING, FIELD TRIPS, CREATIVE WRITING WORKSHOPS, AND PUBLISHING PROGRAMS IN SCHOOLS HAVE BEEN A PART OF THE ORGANIZATION SINCE ITS INCEPTION. IN OUR FIRST STRATEGIC PLAN, SPANNING 2011-2016, THE FOCUS WAS ON THE GROWTH OF ALL PROGRAMS WITHIN THE ROXBURY COMMUNITY. IN OUR SECOND STRATEGIC PLAN, SPANNING 2016-2021, WE TOOK STOCK OF ALL OUR PROGRAMS AND IDENTIFIED THE WRITERS' ROOM AS THE VECTOR FOR SCALING THE IMPACT OF THE ORGANIZATION ACROSS THE CITY. THE WRITERS' ROOM IS MODELED AFTER THE UNIVERSITY WRITING CENTER, AND IS INTENDED TO SERVE STUDENTS IN SCHOOL, WHERE THEY DO THE MAJORITY OF THEIR WRITING, BUT WHERE LARGE CLASS SIZES AND LACK OF TEACHER SUPPORT PRECLUDE INDIVIDUALIZED FEEDBACK. 826 BOSTON FUELS WRITERS' ROOMS WITH TRAINED VOLUNTEER TUTORS, WHICH DRASTICALLY REDUCES THE STUDENT-TO-TEACHER RATIO, AND WITH A CULTURE OF CREATIVITY, WHICH INCLUDES AFTER-SCHOOL CLUBS, OPEN MIC EVENTS, PUBLISHING OPPORTUNITIES, AND MORE. 826 BOSTON INITIATED THE WRITERS' ROOM PROGRAM IN 2013, BEGINNING AT THE JOHN D. O'BRYANT SCHOOL OF MATHEMATICS AND SCIENCE IN ROXBURY (GRADES 7-12). WE ARE SO GRATEFUL FOR THE SUPPORT FROM THE CRADLE TO CAREER INITIATIVE AT THAT CRITICAL JUNCTURE FOR THE ORGANIZATION. IN 2016, OUR SECOND STRATEGIC PLAN SET OUT TO OPEN AT LEAST FIVE ADDITIONAL WRITERS' ROOMS IN FIVE YEARS, WHICH WE ACCOMPLISHED AHEAD OF SCHEDULE. WITH THIS EXPANSION, WE GREW THE NUMBER OF STUDENTS SERVED ACROSS THE ORGANIZATION FROM 3,000 IN 2016 TO 4,278 IN 2020. IT WAS A PARADIGM SHIFT FOR OUR PROGRAM DELIVERY, AND THE 826 BOSTON WRITERS' ROOM PROGRAM NOW SERVES AS A MODEL FOR OTHER 826 CHAPTERS ACROSS THE COUNTRY. THE EFFECT OF COVID-19 WHEN BOSTON PUBLIC SCHOOLS (BPS) ANNOUNCED ITS CLOSURE DUE TO THE COVID-19 OUTBREAK, 826 BOSTON PAUSED IN-PERSON PROGRAMMING AND MOVED OUR TEAM TO WORK AND SERVE REMOTELY. BETWEEN MARCH 23, (WHEN SCHOOLS SHUT DOWN) THROUGH THE END OF THE SCHOOL YEAR, WE PROVIDED 548 STUDENTS WITH 3,398 HOURS OF WRITING SUPPORT ON PROJECTS. OVER THE SUMMER, 826 BOSTON SERVED 130 STUDENTS WITH HIGH-QUALITY WRITING-FOCUSED PROGRAMMINGFROM CREATIVE WRITING WORKSHOPS TO COLLEGE ESSAY PREPARATION. THE LESSONS LEARNED DURING THESE INITIAL FORAYS INTO VIRTUAL LEARNING SET US UP TO MEET STUDENT NEEDS THIS FALL. FOR EXAMPLE, WE HAVE OFFERED COLLEGE ESSAY SUPPORT IN PERSON FOR TEN YEARS. BEGINNING WITH A ONE-DAY COLLEGE ESSAY BOOT CAMP AT NORTHEASTERN SERVING 80 STUDENTS, OUR COLLEGE ESSAY SUPPORT IS NOW OFFERED IN MANY 826 BOSTON PROGRAMS, AND HAS SKYROCKETED TO NOW SERVE 648 STUDENTS. THE ABRUPT SCHOOL CLOSURES FORCED US TO MAKE WRITING SUPPORT MORE ACCESSIBLE, FLEXIBLE, AND ON-DEMAND. WE CREATED THREE YOUTUBE MODULES TO START STUDENTS ON THEIR COLLEGE ESSAY JOURNEY, AND THEN FACILITATED "OFFICE-HOURS" FOLLOW-UP TIMES FOR STUDENTS TO SCHEDULE. STUDENTS RESPONDED WELL TO THIS ON-DEMAND FORMAT. THIS SPIRIT OF STUDENT-CENTERED AND FLEXIBLE PROGRAM SHIFTS IS ONE WE KNOW WILL FEATURE PROMINENTLY IN OUR PLANS GOING FORWARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR APPROVAL PRIOR TO BEING SUBMITTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND OFFICERS ARE PROVIDED A CONFLICT OF INTEREST POLICY TO DISCLOSURE ANY POTENTIAL CONFLICTS THAT MAY EXIST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS REVEIW THE EXECUTIVE DIRECTOR'S PERFORMANCE EACH YEAR TO APPROVE THE SALARY AND THE SALARY INCREASE IS COMMUNICATED TO THE EXECUTIVE DIRECTOR BY EMAIL FROM THE BOARD PRESIDENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC. |
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| Software Version: |