Jb Line Inc

Nonprofit profile at a glance

EIN
455213299
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-T 2023, Form 990-N 2017
Location
Stoneham, MA, USA
Phone
7812961800
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$126,219
Expenses
$105,556
Assets
$400,851
Liabilities
$2,300

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • SATOKO WATANABE (PRESIDENT)

Highest reported compensation

  • SATOKO WATANABE (PRESIDENT): $35,190 total reported compensation
  • MIDORI TATSUTA (CLERK): $16,009 total reported compensation
  • ERIKO SATO (TREASURER): $3,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote mental and physical well-being of individuals and families in new england.

What it reported doing in 2024

Services include:1)the connection of clients to available resources through a multilingual hotline;2)provision of direct support services to assist clients in facing the challenges of daily life;3)educational outreach to individuals, groups, and organizations on issues of concern to individual and families including, but not limited to, outreach on such topics as cultural diversity, parenting and domestic violence.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.8%; rating input score 86
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.4%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 3.8; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 51.7%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 25.2% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 85.8% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $106K in reported program spending
  • Leadership: top reported pay $35K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.