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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 17,805,637 | 16,041,024 | 26,891,236 | 22,665,665 | 22,584,526 | 105,988,088 |
| 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 | 17,805,637 | 16,041,024 | 26,891,236 | 22,665,665 | 22,584,526 | 105,988,088 |
| 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) .. | 2,913,462 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 103,074,626 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 17,805,637 | 16,041,024 | 26,891,236 | 22,665,665 | 22,584,526 | 105,988,088 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 11,931 | 28,748 | 90,957 | 346,054 | 630,065 | 1,107,755 |
| 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.).. | 78,412 | 20,913 | 29,401 | 263,868 | 392,594 | |
| 11 | Total support. Add lines 7 through 10 | 107,488,437 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| 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): |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION UTILIZES INSOURCE SERVICES, INC., AN UNRELATED ORGANIZATION, TO PROVIDE MANAGEMENT AND OTHER FINANCE SERVICES TO THE ORGANIZATION. THE ORGANIZATION PAID $1,108,750 OF MANAGEMENT FEES IN FISCAL YEAR 2025. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION AMENDED ITS BYLAWS ON SEPTEMBER 14, 2025. THE FOLLOWING AMENDMENTS WERE MADE: DIRECTORS MAY BE RE-ELECTED FOR UP TO THREE SUCCESSIVE TERMS. A DIRECTOR WHO HAS COMPLETED THREE 3-YEAR TERMS MAY BE RE-NOMINATED AFTER A GAP OF ONE YEAR. THE TERMS OF A DIRECTOR FREEZE WHILE THAT PERSON IS SERVING AS AN OFFICER. NON-BOARD MEMBERS MAY SERVE ON COMMITTEES, BUT MAY NOT VOTE OR BE COUNTED IN THE QUORUM OF DIRECTORS AT A BOARD MEETING. COMMITTEE CHAIRS SHALL BE BOARD MEMBERS. THE BOARD OF DIRECTORS MAY FROM TIME TO TIME, BY VOTE OF A BOARD MAJORITY, ESTABLISH STANDING COMMITTEES OF THE BOARD, TO INCLUDE THE FUNCTIONS OF AN EXECUTIVE COMMITTEE, FINANCE AND AUDIT COMMITTEE, LEADERSHIP AND GOVERNANCE COMMITTEE, RESOURCE DEVELOPMENT COMMITTEE, AND PUBLIC POLICY COMMITTEE. THE BOARD MAY DETERMINE THAT MEMBERSHIP OF CERTAIN OF THESE COMMITTEES SHALL BE LIMITED TO DIRECTORS, AND FURTHER, THE BOARD AND/OR THE CHAIR MAY DETERMINE THAT PARTICIPATION IN CERTAIN MEETINGS FOR SOME OR ALL OF COMMITTEE BUSINESS SHALL BE LIMITED TO BOARD MEMBERS ONLY. THE BOARD CHAIR APPOINTS THE COMMITTEE CHAIRS AND THE COMMITTEE CHAIRS APPOINT THE COMMITTEE MEMBERS. STANDING COMMITTEE STRUCTURE MAY BE AMENDED BY A MAJORITY VOTE OF THE BOARD BASED UPON RECOMMENDATION OF THE EXECUTIVE COMMITTEE. THE BOARD CHAIR TO SERVE AN ADDITIONAL ONE YEAR TERM, OR SUCH OTHER PERIOD AS MAY BE DETERMINED BY THE BOARD. THE BOARD OF DIRECTORS MAY ELECT ONE OR TWO MEMBERS OF THE BOARD OF DIRECTORS TO SERVE AS VICE CHAIRS. ONE OF THE VICE CHAIRS SHALL SERVE AS CHAIR OF THE LEADERSHIP AND GOVERNANCE COMMITTEE ABSENT EXTENUATING CIRCUMSTANCES AS THE BOARD MAY DETERMINE. THE BOARD MAY VOTE TO ELECT A NEW BOARD CHAIR AT ANY TIME IN THE EVENT OF THE BOARD CHAIR'S ABSENCE OR INABILITY TO ACT. THE EXECUTIVE COMMITTEE SHALL BE COMPRISED OF A MINIMUM OF SIX MEMBERS: THE BOARD CHAIR, VICE CHAIR(S), TREASURER, CLERK, AND ONE ADDITIONAL BOARD MEMBER APPOINTED BY THE CHAIR IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. FROM TIME TO TIME, A MAJORITY OF THE BOARD MAY ELECT TO CHANGE THE NUMBER OR COMPOSITION OF THE EXECUTIVE COMMITTEE. ATTENDANCE: OBLIGATORY ATTENDANCE AT BOARD MEETINGS IS PROVIDED IN THE POLICY ON BOARD ATTENDANCE ADOPTED BY THE BOARD OF DIRECTORS. THE BOARD BY MAJORITY VOTE SHALL APPOINT THE PRESIDENT AND OVERSEE HIS/HER PERFORMANCE. THE BOARD MAY DELEGATE TO A COMMITTEE OF THE BOARD THE RESPONSIBILITIES FOR CONDUCTING AN ANNUAL AND/OR INTERIM EVALUATIONS OF THE PRESIDENT, DETERMINING THE COMPENSATION OF THE PRESIDENT, AND FOR DEVELOPING AND MAINTAINING A SUCCESSION PLAN. THE CHAIR, IN CONSULTATION WITH THE PRESIDENT, MAY FROM TIME TO TIME, ESTABLISH AND APPOINT CERTAIN PERSONS TO A PRESIDENT'S COUNCIL, WHICH SHALL BE AN HONORARY BODY WHOSE ADVICE MAY BE SOUGHT BY THE PRESIDENT, THE BOARD AND BOARD CHAIR, AND THE CORPORATION. THE LEADERSHIP AND GOVERNANCE COMMITTEE IS RESPONSIBLE FOR ANNUALLY COLLECTING AND REVIEWING CONFLICT OF INTEREST DISCLOSURES FROM DIRECTORS, OFFICERS, COMMITTEE MEMBERS, AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL DIRECTORS ARE ENTITLED TO VOTE FOR THE BOARD OF DIRECTORS, WHICH IS THE GOVERNING BOARD OF JVS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS FIRST REVIEWED BY MANAGEMENT. ONCE REVIEWED, THE 990 IS DISTRIBUTED TO THE BUDGET & FINANCE COMMITTEE OF THE BOARD. ANY QUESTIONS ARE COLLECTED AND ANSWERED AND APPROVAL OF COMMITTEE IS OBTAINED PRIOR TO FILING. AFTER COMMITTEE REVIEW, THE FULL BOARD IS PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS AND EMPLOYEES ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. NEW BOARD MEMBERS ARE GIVEN THE WRITTEN POLICY REGARDING CONFLICT OF INTEREST AT THE TIME OF ORIENTATION TO THE BOARD. ONCE PER YEAR, AT A FULL BOARD MEETING, THE POLICY IS REVIEWED AND ALL BOARD MEMBERS ARE ASKED TO CONTACT THE CEO IF THEY HAVE ANY ACTIVITIES THAT MIGHT CONSTITUTE CONFLICT, AND TO MAKE SURE APPROPRIATE DISCLOSURES ARE MADE. THE CEO WILL DISCUSS POTENTIAL CONFLICTS WITH THE BOARD CHAIR AND THE AFFECTED INDIVIDUAL. IF THE CEO, THE CHAIR AND THE INDIVIDUAL INVOLVED ARE UNABLE TO SATISFACTORILY MANAGE OR ELIMINATE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WILL BE IMMEDIATELY INFORMED IN ORDER TO TAKE THAT ACTION WHICH IT DEEMS APPROPRIATE. ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE MAY INCLUDE DISQUALIFICATION OF THE AFFECTED INDIVIDUAL FROM PARTICIPATING IN DECISIONS RELATING TO THE ACTUAL OR POTENTIAL CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENT & CEO'S COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BASED ON AN EVALUATION PROCESS CONDUCTED BY APPOINTED BOARD MEMBER(S), WHO THEN REPORT TO THE EXECUTIVE COMMITTEE AND THE FULL BOARD. JVS'S POLICY IS THAT PERIODIC RE-ASSESSMENT OF SALARY WILL OCCUR BASED ON ANALYSIS OF JOB MARKET/COMPARABLE SALARIES AND JOB PERFORMANCE. OTHER KEY EMPLOYEES' SALARIES ARE SET BY THE PRESIDENT & CEO AND INCLUDED WITHIN THE OVERALL BOARD BUDGET APPROVAL PROCESS. IN THIS REGARD, JVS PERFORMS PERIODIC SALARY REVIEWS AND SURVEYS TO CONFIRM SALARIES FOR ALL AGENCY POSITIONS, INCLUDING KEY MANAGEMENT STAFF, ARE COMPETITIVE. |
| FORM 990, PART VI, SECTION C, LINE 19 | JVS MAKES ITS FULL AUDITED FINANCIAL STATEMENTS, AS WELL AS 990, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. OUR ANNUAL REPORT INCLUDES SUMMARY FINANCIAL INFORMATION ON OPERATING REVENUE AND EXPENSES, AND IS DISTRIBUTED TO JVS MAILING LISTS, AS WELL AS THROUGH OUR WEBSITE. ADDITIONALLY, THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. |
| FORM 990, PART IX, LINE 11G | OTHER CONSULTING: PROGRAM SERVICE EXPENSES 956,489. MANAGEMENT AND GENERAL EXPENSES 2,012,400. FUNDRAISING EXPENSES 113,170. TOTAL EXPENSES 3,082,059. |
| FORM 990, PART XII, LINE 2C: | THE BUDGET & FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. |
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