2025-11-14T07:53:17-08:00 2024-12-31 465394135 KapilaMukamal LLP 1000 S Federal Highway 200 Fort Lauderdale FL 33316 990 2024-01-01 593705979 THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION INC CENT 9544682444 201 EAST LAS OLAS BLVD 1800 FORT LAUDERDALE FL 33301 MICHAEL GOLDBERG CH 11 TRUSTEE 2025-11-14 true true LESLEY J JOHNSON P01079089 9547611011 2024 2025-03-06 01:10:19Z 201 EAST LAS OLAS BLVD 1800 FORT LAUDERDALE FL 33301 623014 false X WWW.CENTERTRUST.ORG X 2000 FL THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION ("THE CENTER") PROVIDES SPECIALIZED TRUSTEE AND TRUST ADMINISTRATION SERVICES TO THE DISABLED AND ELDERLY COMMUNITY TO PROTECT ASSET BASED PUBLIC BENEFITS. OUR MISSION IS TO GIVE OUR BENEFICIARIES QUALITY OF LIFE WHILE PRESERVING ELIGIBILITY FOR INCOME AND ASSET BASED RESOURCES. 1 0 24 0 1654356 62911 3992694 545458 849136 11690 47890 2955 6544076 623014 153625 0 0 1739969 1620618 0 0 2949109 2726270 4842703 4346888 1701373 -3723874 7566359 109947480 322724 106427719 7243635 3519761 THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION ("THE CENTER") PROVIDES SPECIALIZED TRUSTEE AND TRUST ADMINISTRATION SERVICES TO THE DISABLED AND ELDERLY COMMUNITY TO PROTECT ASSET BASED PUBLIC BENEFITS. OUR MISSION IS TO GIVE OUR BENEFICIARIES QUALITY OF LIFE WHILE PRESERVING ELIGIBILITY FOR INCOME AND ASSET BASED RESOURCES. false false 3176657 PROVIDING SPECIALIZED ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE. 3176657 true true false false false false true false true false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 32 0 true 24 true false false false false false false false 0 false false false false false false false X 1 0 false false false false false false false true false false false true true true true true true true true false CA X WILLIAM A LONG JR 8132302376 C/O JONAH CONSULTING 3106 W AGAWAN TAMPA FL 33629 MICHELLE DIEBERT President 60.00 0.00 X X 19692 0 923 LAURA DAVIS Vice President 60.00 0.00 X X 19038 0 831 CARL SCHROEDER Secretary 45.00 0.00 X X 13327 0 675 52057 2429 0 false false false AKERMAN LLP PO BOX 4906 ORLANDO FL 32802 LEGAL 381334 FIDUCIARY TAX & ACCOUNTING SERVICES 737 MAIN STREET STE 200 SAFETY HARBOR FL 34695 ADMINISTRATIVE & TAX 184733 HILL WARD & HENDERSON PA 101 E KENNEDY BLVD STE 3700 TAMPA FL 33602 LEGAL 226743 KAPILAMUKAMAL LLP 1000 S FEDERAL HWY STE 200 FORT LAUDERDALE FL 33316 ACCOUNTING & TAX 281888 NPERSPECTIVE ADVISORY SERVICES LLC 941 W MORSE BLVD STE 100 WINTER PARK FL 32789 ADVISORY 512072 8 62911 62911 TRUST ADMINISTRATION 525920 545458 545458 545458 10140 10140 0 0 0 1550 1550 1550 1550 0 0 0 SERVICE FEES 561000 2955 2955 2955 623014 548413 11690 0 0 0 0 52057 45550 6507 0 1265601 1107400 158201 0 207677 181718 25959 95283 83372 11911 511701 511701 704769 704769 783871 779426 4445 0 0 2247 2247 131094 90177 40917 6355 6355 252853 113263 139590 0 0 83270 2637 80633 1398 1398 0 0 0 0 0 117572 117572 BAD DEBT 42230 42230 Postage and Shipping 29337 13141 16196 US TRUSTEE FEES 22250 22250 BANK CHARGES 18850 18850 18473 2974 15499 4346888 3176657 1170231 0 2662722 248514 130987 0 0 1268952 0 0 0 474806 474806 0 73000 273488 839648 76629 763019 763019 0 776848 776848 172678 172678 0 1243347 107238127 7566359 109947480 98500 121 224224 106427598 322724 106427719 X 7243635 3519761 7243635 3519761 7566359 109947480 -3723874 X X false false false X 2392357 1002694 1097676 1654356 62911 6209994 3476039 3962657 3619894 3992694 545458 15596742 0 0 0 5868396 4965351 4717570 5647050 608369 21806736 0 6059 36231 638758 47065 264546 992659 6059 36231 638758 47065 264546 992659 20814077 6763 10397 34483 849136 10140 910919 0 6763 10397 34483 849136 10140 910919 0 0 5875159 4975748 4752053 6496186 618509 22717655 0.91620 0.92740 0.04010 0.04480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 true 15 false true 159030432 68850131 73564958 154315605 false 763019 763019 76629 76629 142070 -142070 763019 VIALEGAL 2 72678 C PROSPECT FUNDING HOLDINGS LLC 100000 C DUE FROM CLIENTS 259457 DUE FROM TRUST ACCOUNTS 267416 LIFE INSURANCE PROCEEDS RECEIVABLE OTHER RECEIVABLES 346067 RESTITUTION RECEIVABLE 106365185 Rounding 2 SECURITY DEPOSIT 107238127 ACCRUED LIABILITIES 5033 CREDIT CARD PAYABLE 79774 DEFERRED REVENUE 4950 DUE TO CLIENTS 103642 RESTITUTION PAYABLE 106234199 106427598 Part II, Line 9: Organization Reporting of conservation easements. THE CENTER HAS AN ENVIRONMENTAL EASEMENT ON THE PROPERTY THAT WILL RESTRICT THE USE OF THE PROPERTY TO ENVIRONMENTALLY SOUND TIMBER HARVESTING ONLY. THIS PROPERTY IS NEXT TO A SKI RESORT AND WAS OTHERWISE CONSIDERED AT RISK OF DEVELOPMENT. THE APPALACHIAN TRAIL RUNS THROUGH THE PROPERTY AND IS CONSIDERED TO HAVE SOME ENVIRONMENTALLY SENSITIVE FLORA. Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib THE ORGANIZATION PROVIDES SPECIAL ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE. THESE TRUSTS ARE ADMINISTERED ACCORDING TO STRICT GUIDELINES UNDER MEDICAID LAW. THE ORGANIZATION ALSO ADMINISTERS THE INVESTMENT OF THE TRUSTS IN THE BEST INTERESTS OF THE TRUST BENEFICIARIES. Form 990, Part VI, Section A, Line 8b THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF GOVERNING BODY; THUS NO MEETINGS WERE HELD FOR CONTEMPORANEOUS DOCUMENTATION. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PREPARED BY THE INDEPENDANT ACCOUNTANT, THEN REVIEWED BY THE CHIEF RESTRUCTURING OFFICER. AFTERWARDS, A COPY OF THE FORM 990 WILL BE PROVIDED TO THE BANKRUPTCY TRUSTEE PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION INC. ("THE CENTER") TAKES ITS RESPONSIBILITY IN THE AREA OF CONFLICT OF INTEREST SERIOUSLY AND HAS ALWAYS HAD A CONFLICT OF INTEREST POLICY. THE CORE OF THIS LONG STANDING POLICY, AS WELL AS THE WRITTEN CONFLICT OF INTEREST POLICY DOCUMENT ("POLICY"), PROVIDES THAT TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF FULLY DISCLOSED, ARE IN THE BEST INTERESTS OF THE CENTER, AND DONE AT FAIR MARKET VALUE. IN THE EVENT OF A POTENTIAL CONFLICT, THAT PERSON SHALL RECUSE THEMSELVES FROM THE DISCUSSION AND VOTE. Form 990, Part VI, Section B, Line 15a THE COMPANY HAS ESTABLISHED A POLICY OF REVIEW OF EXECUTIVE AND KEY EMPLOYEE COMPENSATION WHICH INCLUDES APPROVAL BY INDEPENDANT PERSONS AND USE OF DATA FROM PEER INSTITUTIONS. THE COMPANY'S BOARD OF DIRECTORS ESTABLISHED A "STANDING COMMITTEE" WHICH IS RESPONSIBLE FOR PROVIDING RECOMENDATIONS REGARDING COMPENSATION FOR ALL COMPANY EXECUTIVE AND KEY EMPLOYEES. THE STANDING COMMITTEE KEEPS A DETAILED RECORD OF THE MEETINGS AND DISCUSSIONS RELATIVE TO EXECUTIVE AND KEY EMPLOYEE COMPENSATIONS. THIS POLICY IS AVAILABLE UPON REQUEST. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.