2026-05-11T10:22:55-05:00 2025-06-30 651083521 Holyfield & Thomas LLC 125 Butler Street West Palm Beach FL 33407 990 2024-07-01 830462654 The Palm Beach Police and Fire Foundation Inc PALM 5618208118 139 North County Rd 26 Palm Beach FL 33480 John F Scarpa CEO/Chairman 5618208118 2026-05-07 1 0 Scott Y Haynes CPA P01366363 5616896000 2024 2025-03-06 01:10:19Z John F Scarpa 139 North County Rd 26 Palm Beach FL 33480 23532602 0 X www.pbpf.us X 2006 FL 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. 18 18 5 20 0 0 6351201 7311871 0 0 641416 802587 -574115 -771042 6418502 7343416 2177546 2046405 0 0 409703 543510 0 0 376698 1501982 1493015 4089231 4082930 2329271 3260486 20246277 24912426 600202 658841 19646075 24253585 X 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. 0 0 3156815 2046405 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. 3156815 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 100 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X X Rebecca Godwin 5618208118 139 N County Rd Suite 26 Palm Beach FL 33480 X John F Scarpa CEO & Chairman 20.00 1.00 X X 0 0 0 Timothy Moran Vice Chairman 20.00 1.00 X X 0 0 0 David S Mack Vice President 5.00 X X 0 0 0 Michael Belisle 1st Vice President 20.00 1.00 X X 0 0 0 Annie Falk Asst. Secretary/Treasurer 5.00 1.00 X X 0 0 0 E Hunter Beebe Director 1.00 X 0 0 0 Howard B Bernick Director 5.00 X 0 0 0 Jeff Greene Director 1.00 X 0 0 0 Lawrence Herbert Director 5.00 X 0 0 0 John W Jordan II Director 1.00 X 0 0 0 Michele Kessler Director 5.00 X 0 0 0 William I Koch Director 1.00 X 0 0 0 David Levinson Director 2.00 X 0 0 0 Janet Levy Director 1.00 X 0 0 0 Jeffrey A Marcus Director 10.00 X 0 0 0 John WS Preston Director 5.00 1.00 X 0 0 0 Thomas C Quick Director 2.00 X 0 0 0 Herb Shear Director 2.00 X 0 0 0 Rebecca Godwin President & COO 40.00 X 188865 0 9921 188865 0 9921 1 0 1 0 0 601650 4724003 1986218 36525 7311871 734107 734107 15043624 14953166 21978 90458 -21978 68480 68480 443000 4724003 1214042 -771042 -771042 7343416 0 0 31545 454120 454120 1592285 1592285 481250 192500 96250 192500 17755 7102 3551 7102 12329 3259 1629 7441 32176 14543 7272 10361 15117 15117 53270 53270 76037 76037 77095 15419 61676 251196 163277 87919 181256 3597 176554 1105 42309 5077 28770 8462 46781 46781 7550 7550 Membership 505939 505939 Community Development a 205805 199631 6174 Mission Support 30000 30000 Repairs and Maintenance 660 66 462 132 4082930 3156815 549417 376698 208484 434721 4808 4808 282274 250290 226873 217746 284411 43230 82869 241181 19121421 23471350 319548 292330 20246277 24912426 273301 335869 20650 326901 302322 600202 658841 X 19355236 23060925 290839 1192660 19646075 24253585 20246277 24912426 3260486 1347024 0 X X 0 1 X 1 0 X 3232261 4219926 4673472 6355151 7311871 25792681 3232261 4219926 4673472 6355151 7311871 25792681 99750 25692931 208884 208249 335467 575625 734107 2062332 27855013 0.92240 0.93440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 220338 220338 22780 20201 2579 41293 23029 18264 241181 Other liabilities 302322 302322 X 9850423 1347024 1214042 2561066 7289357 54059 54059 7343416 5225273 1236020 1236020 3989253 93677 93677 4082930 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. Police Ball and Auction 4612403 4200953 411450 308458 43329 693771 Golf 554600 523050 31550 51822 116662 5167003 4724003 443000 360280 43329 810433 1214042 -771042 1 Town Of Palm Beach 345 S County Road Palm Beach FL 33480 399120 0 PD Camera System Town Of Palm Beach 345 S County Road Palm Beach FL 33480 55000 0 Fire Dept AED Project. Educational scholarships - varing from $6,000 - $8,000 depending on students' GPA. 23 233656 Scholarships - $122,428 Police, $111,228 Fire Department Police & Fire Awards, Grants and Special Needs 182082 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 805732 Benefit plan to secure and retain high quality departmental staff. Equipment and other support 100337 Station 2 gym equipment; Costs associated with Command Center for both Police and Fire. Life Insurance Contributions 237427 Life Insurance benefits to secure and retain high quality departmental staff The Palm Beach Police & Fire Foundation Children's Christmas Party 33051 Festive annual event designed to celebrate and support the families of Town of Palm Beach first responders. Part I, Line 2: 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. X 0 0 0 0 0 0 0 0 0 Rebecca Godwin President & COO 173500 0 15365 0 0 0 8675 0 1246 0 198786 0 0 0 X 3 36525 Public Exchange 0 0 0 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. Palm Beach First Responders Foundation Inc 139 North County Road Palm Beach FL 33480 862122418 Retension benefits to all employees of the Town Of Palm Beach Police & Fire FL 501(c)(3) Line 7 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Palm Beach First Responders Foundation Inc - support B 1043019 Cash transfer