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