PALM BEACH SCHOOL FOR AUTISM INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- PALM BEACH SCHOOL FOR AUTISM INC (EIN 05-0571797)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-19
- IRS object ID
- 202311399349300016
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-19T10:40:28-04:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 591460004 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHARFF WITTMER KURTZ JACKSON & DIAZ PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4627 PONCE DE LEON BLVD | AddressLine1Txt |
| City | CORAL GABLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 331462130 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050571797 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALM BEACH SCHOOL FOR AUTISM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PALM | BusinessNameControlTxt |
| Phone | 5615339917 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8480 LANTANA ROAD | AddressLine1Txt |
| City | LAKE WORTH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33467 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANN LEVENE-EISENBERG | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5615339917 | PhoneNum |
| Signature | 2023-05-10 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ANN | PersonFirstNm |
| Person Last | LEVENE EISENBERG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LUIS E DIAZ CPA | PreparerPersonNm |
| PTIN | P00648486 | PTIN |
| Phone | 3056667229 | PhoneNum |
| Preparation | 2023-05-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Principal Officer | ANN LEVENE-EISENBERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8480 LANTANA ROAD | AddressLine1Txt |
| City | LAKE WORTH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33467 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,751,368 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PBSFA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | WE ADDRESS THE LEARNING NEEDS OF OUR STUDENTS THROUGH INDIVIDUAL EDUCATION PLANS, A HIGHLY TRAINED STAFF AND THE CHOICE OF CURRICULUM'S TO SUIT THE INDIVIDUAL NEEDS OF THE STUDENT. OUR VISION IS TO DEMONSTRATE THAT ALL AGE CHILDREN WITH AUTISM CAN LEARN AT HIGH LEVELS THROUGH OUR PROGRAM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 211 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $10,840,477 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,402,197 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,595 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $344,545 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,324 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,626 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $10,857,396 | PYTotalRevenueAmt |
| CY Total Revenue | $12,751,368 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,766,478 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,839,758 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $173,482 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,642,992 | PYOtherExpensesAmt |
| CY Other Expenses | $2,933,005 | CYOtherExpensesAmt |
| PY Total Expenses | $10,409,470 | PYTotalExpensesAmt |
| CY Total Expenses | $11,772,763 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $447,926 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $978,605 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,686,208 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,567,185 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $346,913 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,151,922 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,339,295 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,415,263 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE INNOVATIVE EDUCATION AND BEHAVIORAL SUPPORT TO EMPOWER INDIVIDUALS WITH AUTISM. OUR VISION IS TO DEMONSTRATE THAT ALL AGE CHILDREN WITH AUTISM CAN LEARN AT HIGH LEVELS THROUGH OUR PROGRAM. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $10,087,686 | ExpenseAmt |
| Desc | OUR LARGEST PROGRAM IS THE EDUCATIONAL COMPONENT OF OUR CHARTER SCHOOL. EACH STUDENT'S PROGRAM IS DESIGNED IN ACCORDANCE WITH THEIR UNIQUE BEHAVIORAL TRAITS, TO OVERCOME COGNITIVE WEAKNESSES AND EMPHASIZE STRENGTHS. BEHAVIOR MODIFICATION IS CRITICAL TO ACADEMIC SUCCESS OF THE CHILD WITH AUTISM SPECTRUM DISORDER. THE PRINCIPLES APPLIED IN THE CLASSROOM WILL PROVIDE EACH FAMILY WITH A WIDE RANGE OF CHOICES WHICH WILL BE BENEFICIAL TO THEIR CHILD. OUR PROGRAM IS UNIQUE IN THAT WE HAVE VERY LOW STUDENT TO TEACHER RATIOS; TWO STUDENTS TO ONE TEACHER. THESE RATIOS ALLOW OUR TEACHING STAFF TO WORK INDIVIDUALLY WITH OUR STUDENTS WHICH MINIMIZES MALADAPTIVE BEHAVIORS AND PROVIDES STAFF THE OPPORTUNITY TO TARGET SPECIFIC GOALS AND OBJECTIVES. | Desc |
| Total Program Service Expenses | $10,087,686 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 211 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LOUISA LEGATO | PersonNm |
| Phone | 5615339917 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8480 LANTANA ROAD | AddressLine1Txt |
| City | LAKE WORTH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33467 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| RANDEE GABRIEL | |||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAWN D'AMATO | |||||||
| VICE-PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEVE CARROLL | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RUSSELL FELDMAN | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |||
| JUNE AVERSANO | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |||
| JERRY ZEL | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |||
| DAMIEN HUNTE | |||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |||
| ANN LEVENE-EISENBERG | |||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $115,793 | $0 | $9,970 | ||
| LOUISA LEGATO | |||||||
| DIR OF BUSIN | 40.00 | Yes (X) | $90,836 | $0 | $9,970 | ||
| ALLISON BALLIN | |||||||
| ASSOC DIR OF | 40.00 | $103,953 | $0 | $9,970 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $310,582 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $29,910 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOCA SPEECH CENTER | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 NW 4TH ST | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33432 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | THERAPY | ServicesDesc |
| Compensation | $501,757 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $12,153,043 | GovernmentGrantsAmt |
| All Other Contributions | $249,154 | AllOtherContributionsAmt |
| Total Contributions | $12,402,197 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| RENT | $202,041 | $202,041 |
| ACTIVITY FEES & MISC | $138,460 | $138,460 |
| OTHER REVENUE | $4,044 | $4,044 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $344,545 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,626 | TotalRevenueColumnAmt |
| Exclusion | $4,626 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,751,368 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $344,545 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $4,626 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,600 | TotalAmt |
| Program Services | $12,480 | ProgramServicesAmt |
| Management And General | $170,920 | ManagementAndGeneralAmt |
| Fundraising | $31,200 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,867,155 | TotalAmt |
| Program Services | $6,470,665 | ProgramServicesAmt |
| Management And General | $317,675 | ManagementAndGeneralAmt |
| Fundraising | $78,815 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,228,838 | TotalAmt |
| Program Services | $1,124,657 | ProgramServicesAmt |
| Management And General | $85,034 | ManagementAndGeneralAmt |
| Fundraising | $19,147 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $529,165 | TotalAmt |
| Program Services | $484,303 | ProgramServicesAmt |
| Management And General | $36,617 | ManagementAndGeneralAmt |
| Fundraising | $8,245 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,420 | TotalAmt |
| Management And General | $6,420 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,779 | TotalAmt |
| Management And General | $87,779 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $888,404 | TotalAmt |
| Program Services | $858,271 | ProgramServicesAmt |
| Management And General | $30,133 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $495,063 | TotalAmt |
| Program Services | $433,716 | ProgramServicesAmt |
| Management And General | $61,347 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,127 | TotalAmt |
| Program Services | $33,411 | ProgramServicesAmt |
| Management And General | $14,716 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,129 | TotalAmt |
| Program Services | $331,089 | ProgramServicesAmt |
| Management And General | $88,523 | ManagementAndGeneralAmt |
| Fundraising | $7,517 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,225 | TotalAmt |
| Management And General | $368,225 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,001 | TotalAmt |
| Program Services | $154,494 | ProgramServicesAmt |
| Management And General | $205,996 | ManagementAndGeneralAmt |
| Fundraising | $3,511 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,167 | TotalAmt |
| Program Services | $86,482 | ProgramServicesAmt |
| Management And General | $31,749 | ManagementAndGeneralAmt |
| Fundraising | $1,936 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| STUDENT SUPPLIES | $81,396 | $81,396 | ||
| DONATION EXPENSE | $23,111 | $23,111 | ||
| TRAINING | $13,358 | $6,897 | $6,461 | |
| TRANSPORTATION | $8,087 | $8,087 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,738 | TotalAmt |
| Program Services | $1,738 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,772,763 | TotalAmt |
| Program Services | $10,087,686 | ProgramServicesAmt |
| Management And General | $1,511,595 | ManagementAndGeneralAmt |
| Fundraising | $173,482 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,781,451 | BOYAmt |
| EOY | $4,865,869 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,998 | BOYAmt |
| EOY | $155,975 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $23,991 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,436 | BOYAmt |
| EOY | $128,231 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,547,078 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,311,701 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $699,374 | BOYAmt |
| EOY | $16,235,377 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,949 | BOYAmt |
| EOY | $157,742 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,686,208 | BOYAmt |
| EOY | $21,567,185 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,913 | BOYAmt |
| EOY | $377,880 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $15,582,599 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $191,443 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,913 | BOYAmt |
| EOY | $16,151,922 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,339,295 | BOYAmt |
| EOY | $4,561,120 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $854,143 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,339,295 | BOYAmt |
| EOY | $5,415,263 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,686,208 | BOYAmt |
| EOY | $21,567,185 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $978,605 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $100,378 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$3,015 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,818,141 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,877,845 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,630,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,851,072 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,402,197 | CurrentTaxYearAmt |
| Total | $52,579,734 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,818,141 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,877,845 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,630,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,851,072 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,402,197 | CurrentTaxYearAmt |
| Total | $52,579,734 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $52,579,734 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,056 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,776 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,846 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,626 | CurrentTaxYearAmt |
| Total | $40,628 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68,551 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,110 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $109,004 | CurrentTaxYearMinus2YearsAmt |
| Total | $279,665 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $52,900,027 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $344,545 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99390 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99220 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 279,665 | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,500,000 | OtherCostOrOtherBasisAmt |
| Book Value | $4,500,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,400,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $190,000 | DepreciationAmt |
| Book Value | $11,210,000 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,245,739 | OtherCostOrOtherBasisAmt |
| Depreciation | $804,671 | DepreciationAmt |
| Book Value | $441,068 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $265,981 | OtherCostOrOtherBasisAmt |
| Depreciation | $183,688 | DepreciationAmt |
| Book Value | $82,293 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $135,358 | OtherCostOrOtherBasisAmt |
| Depreciation | $133,342 | DepreciationAmt |
| Book Value | $2,016 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,235,377 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| RIGHT-OF-USE LIABILITY | $155,808 |
| SECURITY DEPOSIT | $19,212 |
| OTHER PAYABLES | $16,423 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $191,443 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $12,751,368 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $12,751,368 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $12,751,368 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,775,778 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $3,015 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,015 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,772,763 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $11,772,763 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 2D | FormAndLineReferenceDesc |
| Explanation | BOOK-TAX DIFFERENCE FOR 0 RIGHT-OF-USE ASSET 3,015 | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | false | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | false | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 4 | THE SCHOOL IS A CHARTER PUBLIC SCHOOL. THERE IS NO FEE TO ATTEND; THEREFORE, NO SCHOLARSHIPS OR ANY OTHER FINANCIAL ASSISTANCE IS REQUIRED. |
| SCHEDULE E, LINE 6 | THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS PRIMARILY FUNDED BY THE STATE OF FLORIDA. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EQUITABLE FACILITIES FUND INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 822351889 | BondIssuerEIN |
| Bond Issued | 2021-11-05 | BondIssuedDt |
| Issue Price | $16,196,982 | IssuePriceAmt |
| Purpose | TO FINANCE THE ACQUISITION, RENOVATION, IMPROVEMENT AND EQUIPPING OF FACILITIES LOCATED AT 8474 AND | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $16,196,982 | TotalProceedsAmt |
| Capital Expenditures | $15,900,000 | CapitalExpendituresAmt |
| Other Spent Proceeds | $296,982 | OtherSpentProceedsAmt |
| Substantial Completion | 2021 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PURPOSE OF ISSUE DESCRIPTION | FormAndLineReferenceDesc |
| Explanation | EQUITABLE FACILITIES FUND INC TO FINANCE THE ACQUISITION, RENOVATION, IMPROVEMENT AND EQUIPPING OF FACILITIES LOCATED AT 8474 AND 8480 LANTANA ROAD IN PALM BEACH COUNTY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BUSINESS MANAGER PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE SCHOOL HAS A STRONG CONFLICT OF INTEREST POLICY FOR BOTH THE STAFF AND THE BOARD OF DIRECTORS. TEACHING STAFF MUST SIGN OFF ON THE POLICY AND IF THE POLICY IS VIOLATED IMMEDIATE DISMISSAL TAKES PLACE. THIS IS MONITORED BY STAFF UNDERSTANDING THE SERIOUSNESS OF THIS POLICY AND INFORMING EXECUTIVE STAFF IF THE POLICY IS VIOLATED. THE BOARD HAS IN ITS BY-LAWS A POLICY ON CONFLICT OF INTEREST THAT THE MEMBERS MUST READ AND SIGN OFF ON. BECAUSE OUR BOARD IS SMALL, MONITORING THE POLICY IS EASY AS MEMBERS AND EXECUTIVE STAFF ARE FAMILIAR WITH ONE ANOTHER. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE SCHOOL HAS MADE AVAILABLE, UPON REQUEST, ANY AND ALL GOVERNMENT DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS. IF AN INDIVIDUAL IS INTERESTED IN ANY OF THE ABOVE INFORMATION THEY CAN CONTACT THE SCHOOL VIA EMAIL AT PBSFA.ORG OR CONTACT US DIRECTLY AT 561-533-9917. |
| FORM 990, PART XI, LINE 9 | BOOK-TAX DIFFERENCE FOR 0 RIGHT-OF-USE ASSET -3,015 TOTAL -3,015 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | End Of Year AssetsEndOfYearAssetsAmt |
|---|---|---|---|---|---|---|---|---|---|
| EXIT 8480 LLC | |||||||||
| 8480 LANTANA ROAD | LAKE WORTH | FL | 33467 | 863600586 | E-COMMERCE | FL | $10,552 | PBSA | |
| PALM BCH SCHOOL FOR AUSTIM PROPERTI | |||||||||
| 8480 LANTANA ROAD | LAKE WORTH | FL | 33467 | 050571797 | RENTAL | FL | $848,972 | PBSA | $15,710,000 |
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