PALM BEACH POLICE FOUNDATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- PALM BEACH POLICE FOUNDATION INC (EIN 83-0462654)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-11
- IRS object ID
- 202621319349302602
- Schema version
- 2024v5.5
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-11T10:22:55-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 651083521 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Holyfield & Thomas LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Butler Street | AddressLine1Txt |
| City | West Palm Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33407 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830462654 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Palm Beach Police and Fire | BusinessNameLine1Txt |
| Business Name Line2 | Foundation Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PALM | BusinessNameControlTxt |
| Phone | 5618208118 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 139 North County Rd 26 | AddressLine1Txt |
| City | Palm Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33480 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | John F Scarpa | PersonNm |
| Person Title | CEO/Chairman | PersonTitleTxt |
| Phone | 5618208118 | PhoneNum |
| Signature | 2026-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Scott Y Haynes CPA | PreparerPersonNm |
| PTIN | P01366363 | PTIN |
| Phone | 5616896000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | John F Scarpa | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 139 North County Rd 26 | AddressLine1Txt |
| City | Palm Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33480 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $23,532,602 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.pbpf.us | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | The PBPFF is a charitable organization that supports the Town of (continued on Schedule O)Palm Beach First Responders and the local community at large with education, equipment and advocacy; empowering peace of mind with the knowledge that their families and futures are safe and supported. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,351,201 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,311,871 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $641,416 | PYInvestmentIncomeAmt |
| CY Investment Income | $802,587 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$574,115 | PYOtherRevenueAmt |
| CY Other Revenue | -$771,042 | CYOtherRevenueAmt |
| PY Total Revenue | $6,418,502 | PYTotalRevenueAmt |
| CY Total Revenue | $7,343,416 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,177,546 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,046,405 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $409,703 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $543,510 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $376,698 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,501,982 | PYOtherExpensesAmt |
| CY Other Expenses | $1,493,015 | CYOtherExpensesAmt |
| PY Total Expenses | $4,089,231 | PYTotalExpensesAmt |
| CY Total Expenses | $4,082,930 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,329,271 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,260,486 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $20,246,277 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,912,426 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $600,202 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $658,841 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,646,075 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $24,253,585 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The PBPFF is a charitable organization that supports the Town of Palm Beach First Responders and the local community at large with education, equipment and advocacy; empowering peace of mind with the knowledge that their families and futures are safe and supported. The Foundation pursues this mission by actively engaging in initiatives and programs approved by the board of directors, including but not limited to: Scholarships for the education of children of police and fire personnel, supplemental equipment and training, emergency assistance to police and fire personnel in need, providing public safety training and education to the community at large, and by advocating for and promoting community wide support for the police and fire personnel of the Town of Palm Beach. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,156,815 | ExpenseAmt |
| Grant | $2,046,405 | GrantAmt |
| Desc | Higher Education Scholarships - This program provides scholarships to qualified children of sworn officers, firefighters and civilian employees of the Palm Beach Police and Fire Rescue Departments. Over the past year, the Foundation awarded higher education scholarships to 23 qualified children, totaling $233,656. Emergency Financial Assistance - This program offers emergency financial assistance to officers and firefighters injured or disabled in the line of duty, or suffering from other personal emergencies or financial crisis.Police and Fire Rescue Dept Supplements - (continued on Schedule O) This program provides supplementary funding to the police and fire rescue departments for additional training, equipment and other unfunded needs, and grants to officers and firefighters to attend events or in times of need.Preston Bernick Retention Program - the Palm Beach Police & Fire Foundation makes an annual contribution to the Palm Beach First Responders Foundation to fund the Preston Bernick Retention plan, a qualified retirement plan built to encourage recruitment and retention for the Palm Beach Police and Fire Rescue Departments. Life Insurance Benefit for First Responders - the Foundation now provides the premium payments for term life insurance policies for all first responders and civilian employees of the police and fire rescue departments. The Foundation makes annual premium payments, so that the $500,000 death benefit for each individual would be tax free. | Desc |
| Total Program Service Expenses | $3,156,815 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 100 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rebecca Godwin | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5618208118 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 139 N County Rd Suite 26 | AddressLine1Txt |
| City | Palm Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33480 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| John F Scarpa | ||||||||
| CEO & Chairman | 20.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Timothy Moran | ||||||||
| Vice Chairman | 20.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| David S Mack | ||||||||
| Vice President | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Michael Belisle | ||||||||
| 1st Vice President | 20.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Annie Falk | ||||||||
| Asst. Secretary/Treasurer | 5.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| E Hunter Beebe | ||||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Howard B Bernick | ||||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| Jeff Greene | ||||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Lawrence Herbert | ||||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| John W Jordan II | ||||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Michele Kessler | ||||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| William I Koch | ||||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| David Levinson | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Janet Levy | ||||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Jeffrey A Marcus | ||||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | |||
| John WS Preston | ||||||||
| Director | 5.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Thomas C Quick | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Herb Shear | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Rebecca Godwin | ||||||||
| President & COO | 40.00 | $188,865 | $0 | $9,921 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $188,865 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,921 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $601,650 | MembershipDuesAmt |
| Fundraising | $4,724,003 | FundraisingAmt |
| All Other Contributions | $1,986,218 | AllOtherContributionsAmt |
| Noncash Contributions | $36,525 | NoncashContributionsAmt |
| Total Contributions | $7,311,871 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $734,107 | TotalRevenueColumnAmt |
| Exclusion | $734,107 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,043,624 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,953,166 | SecuritiesAmt |
| Other | $21,978 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $90,458 | SecuritiesAmt |
| Other | -$21,978 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,480 | TotalRevenueColumnAmt |
| Exclusion | $68,480 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $443,000 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $4,724,003 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $1,214,042 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$771,042 | TotalRevenueColumnAmt |
| Exclusion | -$771,042 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,343,416 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $31,545 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,120 | TotalAmt |
| Program Services | $454,120 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,592,285 | TotalAmt |
| Program Services | $1,592,285 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,250 | TotalAmt |
| Program Services | $192,500 | ProgramServicesAmt |
| Management And General | $96,250 | ManagementAndGeneralAmt |
| Fundraising | $192,500 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,755 | TotalAmt |
| Program Services | $7,102 | ProgramServicesAmt |
| Management And General | $3,551 | ManagementAndGeneralAmt |
| Fundraising | $7,102 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,329 | TotalAmt |
| Program Services | $3,259 | ProgramServicesAmt |
| Management And General | $1,629 | ManagementAndGeneralAmt |
| Fundraising | $7,441 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,176 | TotalAmt |
| Program Services | $14,543 | ProgramServicesAmt |
| Management And General | $7,272 | ManagementAndGeneralAmt |
| Fundraising | $10,361 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,117 | TotalAmt |
| Management And General | $15,117 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,270 | TotalAmt |
| Management And General | $53,270 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,037 | TotalAmt |
| Management And General | $76,037 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,095 | TotalAmt |
| Program Services | $15,419 | ProgramServicesAmt |
| Fundraising | $61,676 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,196 | TotalAmt |
| Program Services | $163,277 | ProgramServicesAmt |
| Fundraising | $87,919 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,256 | TotalAmt |
| Program Services | $3,597 | ProgramServicesAmt |
| Management And General | $176,554 | ManagementAndGeneralAmt |
| Fundraising | $1,105 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,309 | TotalAmt |
| Program Services | $5,077 | ProgramServicesAmt |
| Management And General | $28,770 | ManagementAndGeneralAmt |
| Fundraising | $8,462 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,781 | TotalAmt |
| Management And General | $46,781 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,550 | TotalAmt |
| Management And General | $7,550 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Membership | $505,939 | $505,939 | ||
| Community Development a | $205,805 | $199,631 | $6,174 | |
| Mission Support | $30,000 | $30,000 | ||
| Repairs and Maintenance | $660 | $66 | $462 | $132 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,082,930 | TotalAmt |
| Program Services | $3,156,815 | ProgramServicesAmt |
| Management And General | $549,417 | ManagementAndGeneralAmt |
| Fundraising | $376,698 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,484 | BOYAmt |
| EOY | $434,721 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,808 | BOYAmt |
| EOY | $4,808 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $282,274 | BOYAmt |
| EOY | $250,290 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,873 | BOYAmt |
| EOY | $217,746 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $284,411 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $43,230 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,869 | BOYAmt |
| EOY | $241,181 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,121,421 | BOYAmt |
| EOY | $23,471,350 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $319,548 | BOYAmt |
| EOY | $292,330 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,246,277 | BOYAmt |
| EOY | $24,912,426 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,301 | BOYAmt |
| EOY | $335,869 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $20,650 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,901 | BOYAmt |
| EOY | $302,322 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,202 | BOYAmt |
| EOY | $658,841 | 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 | $19,355,236 | BOYAmt |
| EOY | $23,060,925 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,839 | BOYAmt |
| EOY | $1,192,660 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,646,075 | BOYAmt |
| EOY | $24,253,585 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,246,277 | BOYAmt |
| EOY | $24,912,426 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,260,486 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,347,024 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $3,232,261 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,219,926 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,673,472 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,355,151 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,311,871 | CurrentTaxYearAmt |
| Total | $25,792,681 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,232,261 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,219,926 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,673,472 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,355,151 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,311,871 | CurrentTaxYearAmt |
| Total | $25,792,681 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $99,750 | SubstantialContributorsTotAmt |
| Public Support Total170 | $25,692,931 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $208,884 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $208,249 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $335,467 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $575,625 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $734,107 | CurrentTaxYearAmt |
| Total | $2,062,332 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $27,855,013 | TotalSupportAmt |
| Public Support CY170 | 0.92240 | PublicSupportCY170Pct |
| Public Support PY170 | 0.93440 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $220,338 | OtherCostOrOtherBasisAmt |
| Book Value | $220,338 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,780 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,201 | DepreciationAmt |
| Book Value | $2,579 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,293 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,029 | DepreciationAmt |
| Book Value | $18,264 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $241,181 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other liabilities | Desc |
| Amt | $302,322 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $302,322 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,850,423 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,347,024 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,214,042 | OtherRevenueAmt |
| Revenue Not Reported | $2,561,066 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,289,357 | RevenueSubtotalAmt |
| Other Revenues Not Included | $54,059 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $54,059 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,343,416 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,225,273 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,236,020 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,236,020 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,989,253 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $93,677 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $93,677 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,082,930 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The Foundation is exempt from income taxes as an organization described under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Foundation's tax-exempt purpose would be subject to taxation as unrelated business income. The Foundation has not realized any such income to date, and no provision for income taxes has been made in the accompanying financial statements. The Foundation files a single federal information return with the Internal Revenue Service, and is not classified as a private foundation. The Foundation follows FASB ASC Topic 740-10, Accounting for Uncertainty in Income Taxes, which seeks to reduce the diversity in practice associated with certain aspects of measurement and recognition in accounting for income taxes. This topic prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. An entity may only recognize or continue to recognize tax positions that meet a "more likely than not" threshold. The Foundation assesses its income tax positions based on management's evaluation of the facts, circumstances, and information available at the reporting date. Management does not believe the Foundation has any significant uncertain tax positions that would be material to the financial statements. Furthermore, there are no Federal or State open-year tax returns under audit. |
| Part XI, Line 2d - Other Adjustments: | Special Fundraising Events 1,214,042. |
| Part XI, Line 4b - Other Adjustments: | Investment Management Fee 76,037. Loss on disposal of assets -21,978. |
| Part XII, Line 2d - Other Adjustments: | Special Fundraising Events 1,214,042. Loss on disposal of assets 21,978. |
| Part XII, Line 4b - Other Adjustments: | Investment Management Fee 76,037. Palm Beach First Responders Foundation, Inc. (EIN: 86-2122418) 17,640. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Police Ball and Auction | Event1Nm |
| Gross Receipts Event1 | $4,612,403 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $4,200,953 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $411,450 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $308,458 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $43,329 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $693,771 | OtherDirectExpensesEvent1Amt |
| Event2 | Golf | Event2Nm |
| Gross Receipts Event2 | $554,600 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $523,050 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $31,550 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $51,822 | RentFacilityCostsEvent2Amt |
| Other Direct Expenses Event2 | $116,662 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $5,167,003 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $4,724,003 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $443,000 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $360,280 | RentFcltyCostsTotalEventsAmt |
| Entertainment Total Events | $43,329 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $810,433 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $1,214,042 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$771,042 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|
| Town Of Palm Beach | ||||||
| 345 S County Road | Palm Beach | FL | 33480 | $399,120 | $0 | PD Camera System |
| Town Of Palm Beach | ||||||
| 345 S County Road | Palm Beach | FL | 33480 | $55,000 | $0 | Fire Dept AED Project. |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (6 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|
| Educational scholarships - varing from $6,000 - $8,000 depending on students' GPA. | 23 | $233,656 | Scholarships - $122,428 Police, $111,228 Fire Department |
| Police & Fire Awards, Grants and Special Needs | $182,082 | Police Officer/ Firefighter of the Quarter / Year Awards, Turkey Trot Registration, Retirement Parties, costs related to police vs fire fishing tournament, holiday gifts for employees. | |
| New Benefit - Preston Bernick Retention Program Contributions | $805,732 | Benefit plan to secure and retain high quality departmental staff. | |
| Equipment and other support | $100,337 | Station 2 gym equipment; Costs associated with Command Center for both Police and Fire. | |
| Life Insurance Contributions | $237,427 | Life Insurance benefits to secure and retain high quality departmental staff | |
| The Palm Beach Police & Fire Foundation Children's Christmas Party | $33,051 | Festive annual event designed to celebrate and support the families of Town of Palm Beach first responders. |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | There are three scholarship programs currently funded and administered via The Palm Beach Police & Fire Foundation. The basic qualifications apply to all students regardless of the program. The Brian P. Burns Educational Scholarship, the William I. Koch Oxbridge Academy Scholarship, and the Graduate Studies Scholarship have additional qualifications. The process of application, review, approval, maintenance, and renewal process are the same for all programs. The application process is administered by a volunteer scholarship committee, which receives, processes, and maintains all applications and related documents. All decisions including approval of all scholarships and grant award amounts are the sole discretion of The Palm Beach Police & Fire Foundation Scholarship Committee except for Indirect Scholarships. Types of scholarship programs: Direct Scholarships - The Palm Beach Police & Fire Foundation Scholarship > $7,000.00 per year for Florida State Colleges and Universities, Out of State Colleges and Universities, and Community Colleges > Program cost (maximum of $10,000.00 per year) for Trade Schools and Vocational-Technical Schools. The Brian P. Burns Educational Scholarship - $3,000.00 per year The Graduate Studies Scholarship - $6,000.00 per year High School Level Scholarships: William I Koch Oxbridge Academy Scholarship 90% of tuition: The Foundation will offer two (2) annual scholarships to Oxbridge Academy. One is funded by Mr. Koch, and the second will be funded by the Palm Beach Police & Fire Foundation, as a match to Mr. Koch. Eligibility: o Must be entering 9th grade o Must apply for Early Decision to Oxbridge Academy o Must notify PBPFF in writing of intent to apply for both Early Decision and the Koch Scholarship prior to submitting the school application. Cardinal Newman High School Scholarship 100% of tuition > The Foundation will offer two (2) annual scholarships to Cardinal Newman High School. One (1) for a child of a Police Officer and one (1) for a child of a Firefighter. Cardinal Newman High School will fund up to $10,000.00 and the Foundation will fund the balance. The student must apply directly to Cardinal Newman High School and pass the admission exam. (For the Police Department Step Up Law Enforcement eligibility available) The Palm Beach Police & Fire Foundation Scholarship program is available to all students meeting the minimum qualifications listed and who are enrolled in a two (2) or four (4) year program. Students initially selecting a two-year program of sixty (60) credits may transfer to a university and continue their education for two (2) additional years. > $7,000 per year for Florida State Colleges and Universities, Out of State Colleges and Universities, and Community Colleges. Trade Schools and Vocational-Technical Schools will be covered at exact cost. Students are required to submit a copy of program costs and expenses to receive funds. Program cost (maximum of $10,000.00 per year) for Trade Schools and Vocational-Technical Schools. The Brian P. Burns Educational Scholarship is for those undergraduate and graduate students who achieve a GPA of 3.0 or GPA of 3.2 or higher. In addition to the basic qualifications, these students must have a final GPA at the end of each school year of 3.0 (Undergraduate),GPA of 3.2 (Graduate) or higher to qualify. Students may earn this additional scholarship award on a annual basis. The Award is $3,000 per year for both undergraduate and graduate education for Florida or Out of State Colleges and University programs. Students graduating in 2026 or later are required to participate in and complete the College Admissions Group Counseling course in order to be eligible for the Brian P. Burns Educational Scholarship. The graduate studies scholarship is for advanced degree programs only, and is intended to follow successful completion of a undergraduate program. Advanced programs include masters, doctorate degrees, and other post-graduation specialty programs. Students must have a 3.2 GPA and successful completion of required post-graduate entrance examinations. The applicant must have been accepted to a master's, doctoral, or specialty degree program. Students may apply after graduation and before the age of 26 if all other qualifications are met. The annual award amount is $6,000. Graduate students with a GPA of 3.2 or higher are also eligible for the Brian P. Burns Educational Scholarship Basic Qualifications Direct Scholarships: 1. Initial Eligibility: a. Student must be the natural born child, adopted child or a stepchild who resides with the employee more than 50% of the time, and that the employee contributes more than 50% of the support for any natural, adopted or stepchild. i.) an active uniformed employee of the Town of Palm Beach Police & Fire Department who has been employed for at least 2 years, or ii.) a civilian employee of the Town of Palm Beach Police & Fire Department who has been employed for at least 5 years, iii.) a retired employee of the Town of Palm Beach Police & Fire Department with at least 20 years of service and retired by town rules following regular retirement and separation of employment within the past 5 years. (a) Based on prior agreement, a retired employee of the Town of Palm Beach Police & Fire Department with at least 20 years of service and retired by town rules following regular retirement and was employed on December 31, 2009 and who separated from service within the past ten (10) years. 2. Student must be under 26 years of age. (Masters/ Doctorate included) 3. Student must be accepted to and enrolled as a full-time student (minimum of 12 credits per semester) at a college, university, trade school, or vocational school accredited by a recognized regional accreditation body. 4. Student must have graduated from high school, or expect to graduate from high school, or possess a G.E.D by the initial application due date and have an initial unweighted Grade Point Average of 2.0. Trade school and Vocational school full time students per program coursework. Applicants should also demonstrate evidence of academic performance and likely success in college with a record of preparatory coursework and extracurricular activities. 5. Student must maintain the minimum GPA of 2.0 for subsequent renewals of the scholarship. Students will be required to provide a transcript of all grades to the scholarship committee along with their renewal application. 6. Parents and students must complete a scholarship agreement form prior to distribution of any funds. 7. Students must provide a birth certificate or proof of legal adoption for initial application. 8. Students are generally eligible for no more than four years of undergraduate scholarship awards. Additional awards for educational courses may be considered at the discretion of the Scholarship Committee on a case-by-case basis. In the case of hardship, additional scholarships, or time may be awarded on a cases-by-case basis as determined by the scholarship committee. 9. Students receiving scholarships must provide documentation from their school to the Scholarship Committee indicating enrollment within 30 days from the beginning of each term/ semester. Students who discontinue enrollment after monetary awards have been made must notify the Scholarship Committee in writing within 30 days and return any unused money to the Palm Beach Police and Fire Foundation Scholarship Fund within 90 days. 10. The children of any Town of Palm Beach Police & Fire department employee killed in the line of duty or who dies while an active member of The Palm Beach Police & Fire Department will be eligible for all benefits, as they would have been otherwise been entitled to receive as a child of said employee. These benefits will solely be provided by the Town of Palm Beach Police & Fire Foundation and will not be matched by the Town of Palm Beach. 11. The Palm Beach Police & Fire Foundation Educational Scholarship Committee will make all decisions concerning eligibility and any other matters. All decisions of The Palm Beach Police & Fire Foundation Educational Scholarship Committee are final. Maintenance of scholarship award: Students must provide a copy of their class schedule after the drop/add period each semester. Schedule reviewed to verify sufficient credits. o Undergraduate (minimum of 12 credits per semester) o Trade schools and Vocational-Technical School (completion of required courses per semester) o Graduate (minimum of 9 credits per semester) Students must provide an official transcript at the end of each school year to verify and document the school attended, credit hours attempted and GPA. Any questions or discrepancies are addressed immediately with the parent and student directly by the scholarship committee and reported as needed to Foundation. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Rebecca Godwin | PersonNm |
| Title | President & COO | TitleTxt |
| Base Compensation Filing Org | $173,500 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $15,365 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $8,675 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $1,246 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $198,786 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $36,525 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Public Exchange | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | A copy of the Form 990 is provided to each member of the board of directors before it is filed. |
| Form 990, Part VI, Section B, line 12c | The board is notified of situations deemed to be a conflict of interest. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents and other financial statements available to the public their own website and upon request. |
| Part XII Line 2c | The audit report is reviewed annually at the audit report review meeting as presented by the independent auditor. The process has not changed from prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Palm Beach First Responders Foundation Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 139 North County Road | AddressLine1Txt |
| City | Palm Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33480 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 862122418 | EIN |
| Primary Activities | Retension benefits to all employees of the Town Of Palm Beach Police & Fire | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 7 | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Palm Beach First Responders Foundation Inc - support | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $1,043,019 | InvolvedAmt |
| Method Of Amount Determination | Cash transfer | MethodOfAmountDeterminationTxt |
Comments