2026-08-17T15:08:49-05:00 2025-09-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2025-07-01 753188132 NEXT GENERATION HOUSING FOUNDATION INC NEXT 7816475327 1430 MAIN STREET WALTHAM MA 02451 ELAYNE S WEINSTEIN CFO 7816475327 2026-08-17 1 1 KAREN LO P01434915 6179129000 2026-08-17 2024 2025-03-06 01:10:19Z STEVEN WEIL 1430 MAIN STREET WALTHAM MA 02451 0 0 X X 2005 MA IN CONNECTION WITH JEWISH FAMILY & CHILDREN'S SERVICE, INC., THE ORGANIZATION PROVIDES HOUSING FOR INDIVIDUALS WITH DISABILITIES. 5 5 0 5 0 0 0 0 0 0 4667 0 0 0 4667 0 0 0 0 0 0 0 0 0 0 98786 52300 98786 52300 -94119 -52300 100386 1314488 0 52300 100386 1262188 IN CONNECTION WITH JEWISH FAMILY & CHILDREN'S SERVICE, INC., THE ORGANIZATION PROVIDES HOUSING FOR INDIVIDUALS WITH DISABILITIES. 0 0 52300 0 0 IN CONNECTION WITH JEWISH FAMILY & CHILDREN'S SERVICE, INC., THE ORGANIZATION PROVIDES HOUSING FOR INDIVIDUALS WITH DISABILITIES. 52300 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 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 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 MA X ELAYNE WEINSTEIN 7816475327 1430 MAIN STREET WALTHAM MA 02451 X KIMBERLY CREEM DIRECTOR 0.25 3.75 X 0 0 0 LEWIS PEARLSON DIRECTOR 0.25 3.75 X 0 0 0 STEVEN WEIL PRESIDENT 0.25 3.75 X X 0 0 0 ADAM SUTTIN TREASURER 0.25 3.75 X X 0 0 0 SHARI CASHMAN CLERK 0.25 3.75 X X 0 0 0 GAIL SCHULMAN CHIEF EXECUTIVE OFFICER 0.25 36.00 X 0 0 0 ELAYNE WEINSTEIN CHIEF FINANCIAL OFFICER 0.25 36.00 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4313 4313 46700 46700 559 559 728 728 52300 52300 0 0 100386 1314488 100386 1314488 0 46700 0 5600 0 52300 X 100386 1262188 100386 1262188 100386 1314488 -52300 1214102 0 X 0 1 X 1 0 X X 1 JEWISH FAMILY & CHILDREN'S SERVICE INC 042104356 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION D, LINE 3: ALL ASSETS OF NEXT GENERATION HOUSING FOUNDATION, INC. ARE INVESTED AND MANAGED BY JF&CS. PART IV, SECTION E, LINE 2A: IN CONNECTION WITH JEWISH FAMILY & CHILDREN'S SERVICE, INC.(JF&CS), NEXT GENERATION HOUSING FOUNDATION, INC. PROVIDES HOUSING FOR INDIVIDUALS WITH DISABILITIES. JF&CS PROVIDES EXCEPTIONAL HUMAN SERVICES, FROM INFANCY TO OLD AGE, GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY. JF&CS'S INTEGRATED SERVICES HELP PEOPLE ADDRESS MENTAL HEALTH AND WELL-BEING, ECONOMIC INSECURITY, AGING, PARENTING, AND DISABILITY SUPPORT. CREATING HOUSING UNITS FOR INDIVIDUALS WITH DISABILITIES DIRECTLY SUPPORTS THIS MISSION. PART IV, SECTION E, LINE 2B: NEXT GENERATION HOUSING FOUNDATION, INC. (NGHF) PROVIDES THE HOUSING THAT JEWISH FAMILY & CHILDREN'S SERVICE, INC. USES FOR INDIVIDUALS WITH DISABILITIES. PROVIDING SAFE, STABLE, AND ACCESSIBLE HOUSING IS CLOSELY ALIGNED WITH JF&CS'S PROGRAMS AND SERVICES FOR INDIVIDUALS WITH DISABILITIES AND IS AN IMPORTANT COMPONENT OF ACHIEVING POSITIVE HEALTH, WELL-BEING, AND COMMUNITY INTEGRATION OUTCOMES FOR THOSE SERVED. IN THE ABSENCE OF NEXT GENERATION HOUSING FOUNDATION, JF&CS WOULD HAVE BEEN REQUIRED TO UNDERTAKE THESE HOUSING ACTIVITIES DIRECTLY OR THROUGH ANOTHER CONTROLLED AFFILIATE IN ORDER TO MEET THE HOUSING NEEDS OF ITS CLIENTS AND FURTHER ITS EXEMPT PURPOSES. THE HOUSING PROVIDED BY NGHF SUPPORTS AND COMPLEMENTS JF&CS'S DISABILITY SERVICES AND ENABLES JF&CS TO ADVANCE ITS CHARITABLE MISSION WHICH INCLUDES PROMOTING COMMUNITY, HOUSING, ACCESS, AND INDEPENDENCE FOR PEOPLE OF ALL ABILITIES. ACCORDINGLY, NGHF'S ACTIVITIES CONSTITUTE ACTIVITIES THAT JF&CS WOULD HAVE ENGAGED IN BUT FOR NGHF'S INVOLVEMENT. 0 DUE TO JEWISH FAMILY & CHILDREN'S SERVICE, INC. 5600 5600 X PART X, LINE 2: THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED IN AN EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION WILL ACCOUNT FOR ANY INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS JEWISH FAMILY & CHILDREN'S SERVICE, INC. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER, JEWISH FAMILY & CHILDREN'S SERVICE INC., HAS THE POWER TO APPOINT AND/OR REMOVE THE BOARD MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B IN ACCORDANCE WITH THE ORGANIZATIONS BYLAWS, THE SOLE MEMBER HAS THE POWERS AND AUTHORITY TO ADOPT AND APPROVE BYLAWS AND AMENDMENTS TO THE ARTICLES OF ORGANIZATION OR BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS ARE PRESENTED WITH THE COMPLETED FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, THE FORM 990 IS AVAILABLE VIA CANDID AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. NEXT GENERATION HOUSING FOUNDATION DOES NOT MAINTAIN A SEPARATE CONFLICT OF INTEREST POLICY AND OPERATES UNDER THE CONFLICT OF INTEREST POLICY OF JFCS, ITS SOLE MEMBER. FORM 990: CHANGE OF ACCOUNTING PERIOD THE ORGANIZATION CHANGED ITS ACCOUNTING PERIOD FROM JULY 1 THROUGH JUNE 30 TO OCTOBER 1 THROUGH SEPTEMBER 30 IN ACCORDANCE WITH REVENUE PROCEDURE 85-58. THIS RETURN COVERS THE RESULTING SHORT TAX PERIOD FROM JULY 1, 2025, THROUGH SEPTEMBER 30, 2025. 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