nonprofit data for palm beach county
TRANSCRIPT
Nonprofit Data for Palm Beach County
School of Public AdministrationRon Nyhan, PhDAloha Balza, MPA
Nonprofits FirstJune, 2016
Overview• Data Sources Used for Analysis• County Level Summaries• 501(c)(3) Summaries• Foundation Summaries• FAU Community Engagement• Potential Opportunities for Nonprofits in PBC
IRS Data Source• IRS Business Master File (BMF) from February
2016The IRS Business Master Files (BMF) contain
descriptive information for all active organizations that have registered for tax-exempt status with the IRS. They include all registered and active organizations, including public charities, private foundations and 501(c) and other exempt organizations, including social welfare organizations, trade unions, and others.
IRS Data Source
• All records were downloaded from IRS BMF https://www.irs.gov/Charities-&-Non-Profits/Exempt-Organizations-Business-Master-File-Extract-EO-BMF for the State of Florida
• Florida data were sorted by cities and collected for those in Palm Beach County
IRS Data Caveats• IRS records are based on the primary address of the
organization. There are many nonprofits who may support activities in Palm Beach County without having their address here. Additionally, nonprofits whose primary address is in Palm Beach county may support activities outside the county.
• Data are self-reported from 990’s with no editing or verification by IRS
• Usual errors in data input• “Churches” need not report any information and
therefore are under-reported
County Level Summaries
There were 4,460 nonprofits registered with the IRS in Palm Beach County in
February, 2016.
Different IRS Nonprofit Designations
IRS Nonprofits
501(c)(3)IndependentFoundations
County Level BreakdownType Count Distinct Percentage
Independent 501(c)(3) 2,162 46%
Foundations 985 21%
Churches 660 14%
Not Deductible 467 10%
Subordinate 154 3%
Deductible not 501(c)(3) 80 2%
Schools 77 2%
Remainder Trusts 61 1%
Misc. 14* Less than 0%
TOTAL 4660 100%
*Hospital or medical research organization(s) and organization(s) that operate for the benefit of college or university.
PBC Nonprofits by IRS Type
* Only those registered with the IRS.
Independent 501(c)(3)
47%
Foundations 21%
Churches*14%
Not Deductible10%
Subordinate3%
Deductible not 501(c)(3)
2% Schools2%
Remainder Trust1%
PBC Nonprofits by Asset ValueTOTAL ASSETS: $13,662,125,184
* Only those registered with the IRS.
$6,043,199,388
$3,482,595,390
$1,913,250,238
$722,829,820
$669,706,635
$453,907,744
$260,141,198
$86,734,572
$16,360,540
$13,399,659
Foundations
Independent 501(c)(3)
Not Deductible
Schools
Hospitals
Remainder Trust
University
Subordinate
Churches*
Deductible not 501(c)(3)
PBC Nonprofits by Asset ValueTOTAL ASSETS: $13,662,125,184
Foundations 44%
Independent 501(c)(3)
26%
Not Deductible14%
Schools5%
Hospitals5%
Remainder Trust3%
University2%
Subordinate1%
501 (c)(3) FocusIndependent and Foundations
Excluded were:• Churches (14%) – as their count is not reliable
and is understated• Not Deductible (10%) – typically 501(c)(4) and
(c)(6) whose donations are not tax deductible• Subordinate (3%) – subsidiaries who do not have
separate legal status• Deductible but not 501 (c)(3) (2%) – typically
501(c)(4) and (c)(6) who have special deductibility status (e.g. veterans organizations)
• Schools (2%) – not consider relevant to this study
• Remainder Trusts (1%) – individual serving• Misc. (less than 1%) – Hospital or medical
research organizations and organizations that operate for the benefit of a college or university.
Independent 501(c)(3) Summaries
There are many nonprofits in PBC but few with significant revenues or assets.
501(c)(3) by RevenueTOTAL Organizations: 2,162
35 (2%)
123 (6%)
76 (4%)
89 (4%)
161 (7%)
187 (9%)
162 (7%)
1008 (47%)
321 (15%)
Greater Than $10M
$1M - $10M
$500K - $1M
$250K - $500K
$100K - $250K
$25K - $100K
Less Than $25K
$0
No Data
Revenue Comparison of Nonprofits
Nonprofit Revenue US % PBC %*
Under $100,000 29.5 30
100,000 - 500,000 37.0 30
500,000 to 1,000,000 10.6 9
Greater than 1,000,000 23.3 18.9
*After adjusting for $0 reporting and no data (n=833)
Top Twenty 501(c)(3) by RevenueNAME REVENUE_AMT
HOSPICE OF PALM BEACH COUNTY INC $89,869,474
ORLANDO REHABILITATION GROUP INC $55,244,532
SOUTHEAST FLORIDA BEHAVIORAL HEALTH NETWORK INC $51,040,554
HOSPICE BY THE SEA INC $50,423,274
GULFSTREAM GOODWILL INDUSTRIES INC $46,626,117
JOSEPH L MORSE GERIATRIC CENTER $46,162,671
BRRH FOUNDATION INC $45,386,236
TRUSTBRIDGE INC $43,418,524
THE NORTHEAST HEALTH GROUP INC $37,817,109
JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC $36,533,781
RAYMOND F KRAVIS CENTER FOR THE PERFORMING ARTS INC $35,566,977
JEWISH FEDERATION OF PALM BEACH COUNTY INC $34,911,738
NORTON MUSEUM OF ART INC $34,651,793
FLORIDA COMMUNITY HEALTH CENTERS INC $30,344,992
BETHESDA HEALTH INC $26,420,856
THE REHABILITATION GROUP OF PENNSYLVANIA INC $23,080,557
THE JEROME GOLDEN CENTER FOR BEHAVIORAL HEALTH INC $22,268,528
MAX PLANCK FLORIDA CORPORATION $18,302,545
SILVER LAKE CENTER INC $16,768,329
Independent 501(c)(3) in PBCAssets
• Only 8% of the 501(c)(3)s have greater than $1m in assets
• 75% have less than $500k
8%
75%
17%
$1M or MoreLess Than $500KAll Others
501(c)(3) by AssetsTOTAL Organizations: 2,162
17 (1%)
36 (2%)
124 (6%)
45 (2%)
181 (8%)
471 (22%)
967 (45%)
321 (15%)
Greater Than $50M
$10M - $50M
$1M - $10M
$500K - $1M
$100K - $500K
$1 - $100K
$0
No Data
Top Ten 501(c)(3) by AssetsFEDERATION CCRC OPERATIONS CORP $213,600,957
BETHESDA HEALTH INC $212,467,884
TRUSTBRIDGE INC $167,544,199
BRRH FOUNDATION INC $161,444,189
COMMUNITY FOUNDATION FOR PALM BEACH & MARTIN COUNTIES INC $157,078,343
RAYMOND F KRAVIS CENTER FOR THE PERFORMING ARTS INC $149,357,633
NORTON MUSEUM OF ART INC $138,057,299
JEWISH FEDERATION OF PALM BEACH COUNTY INC $137,896,588
JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC $127,893,043
HOSPICE OF PALM BEACH COUNTY FOUNDATION INC $115,590,339
NTEE ClassificationsThe National Taxonomy of Exempt Entities divides the universe of NPOs into 26 major groups under 10 broad categories:
Health
Education
Environment and Animals
Arts, Culture, and Humanities
Human Service
Religion Related
Public, Societal Benefit
International, Foreign Affairs
Mutual/ Membership
Benefit
Unknown, Unclassified
NTEE Broad Categories in PBCTOTAL Organizations: 2,162
Arts & Culture7%
Education10% Environment &
Animals8%
Health 12%
Human Service33%International &
Foreign Affairs3%
Public & Societal Benefit
13%
Religion 7%
Mutual/Membership Benefit
0% Unknown/Unclassified7%
NTEE Broad Categories in PBCTOTAL Independent Organizations: 2,162
155 (7%)
229 (11%)
171 (8%)
249 (12%)
548 (25%)
159 (7%)
425 (20%)
74 (3%)
5 (0%)
147 (7%)
Arts & Culture
Education
Environment & Animals
Health
Human Service
International & Foreign Affairs
Public & Societal Benefit
Religion
Mutual/Membership Benefit
Unknown/Unclassified
NTEE Broad Categories by AssetsTOTAL Assets: $3,482,595,390
$515,366,846
$66,531,497
$143,991,924
$933,437,847
$910,721,847
$2,323,987
$673,728,376
$33,280,971
$21,618,201
$181,593,894
Arts & Culture
Education
Environment & Animals
Health
Human Service
International & Foreign Affairs
Public & Societal Benefit
Religion
Mutual/Membership Benefit
Unknown/Unclassified
NTEE Categories by RevenueTOTAL Revenue: $1,790,626,601
$248,033,430
$44,081,224
$82,328,256
$479,721,501
$485,046,229
$3,135,332
$288,461,981
$23,155,974
$15,810,030
$120,852,644
Arts & Culture
Education
Environment & Animals
Health
Human Service
International & Foreign Affairs
Public & Societal Benefit
Religion
Mutual/Membership Benefit
Unknown/Unclassified
Number of Nonprofits by NTEE ComparisonNTEE Category US % PBC %
Arts, Culture 9.9 7
Education 17.1 11
Environment and Animals 0.7 8
Health 12.9 12
Human Services 35.5 25
International Affairs 2.2 7
Public and Societal Benefit 11.6 20
Religion Related 6.2 3
Human Services NTEE BreakdownTOTAL Organizations: 706
Crime& Legal Related
4% Employment2%
Food, Agriculture & Nutrition
4% Housing & Shelter7%
Public Safety, Disaster
Preparedness & Relief
5%Recreation & Sports16%
Youth Development13%
Human Services49%
Human Services NTEE BreakdownTOTAL Organizations: 706
27 (4%)
17 (2%)
28 (4%)
51 (7%)
35 (5%)
114 (16%)
92 (13%)
342 (49%)
Crime& Legal Related
Employment
Food, Agriculture & Nutrition
Housing & Shelter
Public Safety, DisasterPreparedness & Relief
Recreation & Sports
Youth Development
Human Services
Foundations in PBC• Foundation represent 21% of the total number of
nonprofit organizations in the IRS BMF*
*Note: As of February 2016
21%
79%
Foundations
All Others
Foundations in PBC
• Foundations have 44% of the asset value of all nonprofits in PBC.
*Note: As of February 2016
44%
56% FoundationsAll Others
Foundations by AssetsTOTAL Organizations: 985
1 (0%)
8 (1%)
49 (5%)
238 (24%)
120 (12%)
107 (11%)
100 (10%)
297 (30%)
3 (0%)
62 (6%)
Greater Than $1B
$100M - $1B
$10M -$100M
$1M - $10M
$500K - $1M
$250K - $500K
$100K - $250K
Less Than $100K
$0
No Data
Foundations in PBC• Foundations bring in 28% of the nonprofit income
in PBC.
*Note: As of February 2016
28%
72%Foundations
All Others
Foundations by IncomeTOTAL Organizations: 985
30 (3%)
131 (13%)
81 (8%)
89 (9%)
122 (12%)
182 (18%)
271 (28%)
16 (2%)
1 (0%)
62 (6%)
Greater Than $10M
$1M - $10M
$500K - $1M
$250K - $500K
$100K - $250K
$25K - $100K
Less Than $25K
$0
Less Than $0
No Data
Top PBC Foundations by Income and AssetsE M LYNN FOUNDATION $258,442,575 $166,741,372EUNICE JOYCE GARDINER CHARITABLE FOUNDATION $100,059,357 $128,301,652KOVNER FOUNDATION $84,230,288 $239,008,206CAROLE AND BARRY KAYE FOUNDATION INC $69,858,992 $392,189WHITEHALL FOUNDATION INC $67,499,175 $94,913,567ISENBERG FAMILY CHARITABLE FOUNDATION INC $61,234,980 $132,626,257THE MARY ALICE FORTIN FOUNDATION $55,473,868 $150,349,777THE CELIA L AND VICTOR W FARRIS FOUNDATION INC $47,448,551 $77,059,336ARTHUR S DEMOSS FOUNDATION $42,470,250 $81,050,778GERSTNER FAMILY FOUNDATION $35,726,958 $159,568,175MCINTOSH FOUNDATION $33,302,898 $42,525,203QUANTUM FOUNDATION INC $27,441,328 $153,470,417THE WILLIAM H PITT III FOUNDATION INC $21,632,384 $60,570,340ZSOLT & MARY RUMY CHARITABLE TRUST $18,032,561 $17,828,470LATTNER FAMILY FOUNDATION INC $17,062,520 $73,401,966HARCOURT M SYLVESTER CHARITABLE FOUNDATION INC $16,779,190 $29,885,081ABRAMSON FAMILY FOUNDATION $16,604,899 $40,568,148THE TWS FOUNDATION $16,426,665 $5,867,601THE ASPEN GROVE FONDATION $15,160,398 $1,015,960MARSHALL AND VERA LEA RINKER FOUNDATION INC $14,305,936 $28,002,401
Big 4 Challenges for PBC Independent Nonprofits
• Significant increase in # of small nonprofits• 1023 EZ• Increased available wealth
• Increased governmental regulations• Increased focus on outcome measures• Increased competition for donor dollars
FAU Initiatives under Consideration
• Establish a Center for Philanthropic Education and Research at FAU
• Expand the IRS data to include Florida Corporate data, solicitation data and Foundation Center into one major publically accessible database
• Develop a partnership mapping system• Develop an online clearing house of research findings and
tools to support nonprofit decision making