Civic Intelligence

Best Foot Forward Foundation Inc.

990 • Fiscal year 2024 • EIN 30-0598378

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 02, 2025

9080 Kimberly Blvd Suite 10Boca Raton, FL 33434

(561) 470-8300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.12x

Higher debt load relative to revenue than 58% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

77th percentile

25%

Higher net margin than 77% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$127,403

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

83rd percentile

26%

Faster asset growth than 83% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

30%

Faster revenue growth than 74% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,644,160

Up $758,744 (+26%) from 2023

Net Assets

Up

$3,223,223

Up $847,218 (+36%) from 2023

Liabilities

Down

$420,937

Down $88,474 (-17%) from 2023

Revenue

Up

$3,404,240

Up $788,440 (+30%) from 2023

Expenses

Up

$2,557,022

Up $374,880 (+17%) from 2023

Net Income

Up

$847,218

Up $413,560 (+95%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2015: $311,679Liabilities 2015: $124,975Net Assets 2015: $186,7042015Assets 2017: $526,004Liabilities 2017: $85,282Net Assets 2017: $440,7222017Assets 2018: $635,229Liabilities 2018: $66,932Net Assets 2018: $568,2972018Assets 2019: $740,963Liabilities 2019: $3,764Net Assets 2019: $737,1992019Assets 2020: $1,158,358Liabilities 2020: $6,928Net Assets 2020: $1,151,4302020Assets 2021: $1,454,925Liabilities 2021: $48,984Net Assets 2021: $1,405,9412021Assets 2022: $2,082,887Liabilities 2022: $140,540Net Assets 2022: $1,942,3472022Assets 2023: $2,885,416Liabilities 2023: $509,411Net Assets 2023: $2,376,0052023Assets 2024: $3,644,160Liabilities 2024: $420,937Net Assets 2024: $3,223,2232024Assets 2025: $4,184,517Liabilities 2025: $334,949Net Assets 2025: $3,849,5682025

Highlighted filing

2024

Assets$3,644,160
Liabilities$420,937
Net Assets$3,223,223

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Revenue 2015: $466,390Expenses 2015: $441,876Net Income 2015: $24,5142015Revenue 2017: $755,115Expenses 2017: $699,018Net Income 2017: $56,0972017Revenue 2018: $1,021,262Expenses 2018: $893,687Net Income 2018: $127,5752018Revenue 2019: $1,220,720Expenses 2019: $1,095,318Net Income 2019: $125,4022019Revenue 2020: $1,500,925Expenses 2020: $1,086,694Net Income 2020: $414,2312020Revenue 2021: $1,511,851Expenses 2021: $1,257,340Net Income 2021: $254,5112021Revenue 2022: $2,242,973Expenses 2022: $1,706,567Net Income 2022: $536,4062022Revenue 2023: $2,615,800Expenses 2023: $2,182,142Net Income 2023: $433,6582023Revenue 2024: $3,404,240Expenses 2024: $2,557,022Net Income 2024: $847,2182024Revenue 2025: $3,844,032Expenses 2025: $3,217,687Net Income 2025: $626,3452025

Highlighted filing

2024

Revenue$3,404,240
Expenses$2,557,022
Net Income$847,218
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 2, 2025
Return Version
2023v6.0
Gross Receipts
$3,404,240
Mission and Program Overview

Mission

To empower foster care and at-risk youth to maximize their potential by providing essential academic support and guidance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,110,162$2,622,089▲ $511,927
Land, Buildings, and Equipment, Net$232,254$183,672▼ $48,582
Pledges and Grants Receivable$7,390$30,890▲ $23,500
Prepaid Expenses and Deferred Charges$12,121$7,121▼ $5,000
Total Assets$2,885,416$3,644,160▲ $758,744
Other Assets Total$523,489$800,388▲ $276,899
Liabilities
Other Liabilities$415,282$337,399▼ $77,883
Accounts Payable and Accrued Expenses$94,129$83,538▼ $10,591
Total Liabilities$509,411$420,937▼ $88,474
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,376,005$3,203,223▲ $827,218
Net Assets With Donor Restrictions-$20,000-
Total Net Assets Fund Balance$2,376,005$3,223,223▲ $847,218
Total Liabilities and Net Assets / Fund Balance$2,885,416$3,644,160▲ $758,744

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$183,672$259,336$443,008
Other Assets Org$16,055--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debbie EllmanChief PrograFT$127,403$127,403
Donna BiaseChief ExecutFT$127,403$127,403

Board Members and Trustees

NameTitle
Paul KilgallonChairman
Dan DavidowitzBoard Member
Frank BarbieriBoard Member
Jamie WyattBoard Member
Jennifer JagerBoard Member
Marjorie MargoliesBoard Member
Van WilliamsBoard Member
Lorraine CrossSecretary
Lisa WheelerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,993,677
Program Service Revenue
$360,367
Investment Income
$31,943
Other Revenue
$18,253
All Other Contributions
$980,855
Change in Net Assets
$847,218

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,404,240
Total Revenue per Audited Statements
$3,404,240
Total Revenue per Form 990
$3,404,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,563,255
Other Expenses$993,767
Total Fundraising Expense$373,821
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,469,459$46,898$46,898$1,563,255
Occupancy$129,757$16,037-$145,794
Fees for Services Accounting$32,108$31,650-$63,758
Depreciation Depletion$48,582--$48,582
Office Expenses$34,000$4,634-$38,634
Insurance-$32,403-$32,403
Advertising$28,929--$28,929
Information Technology$14,253$1,584-$15,837
Conferences and Meetings$12,255$1,515-$13,770
Other Expenses$7,521$930$326,923$8,451
Total Functional Expenses$2,047,550$135,651$373,821$2,557,022

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,557,022
Total Expenses per Audited Statements$2,557,022
Total Expenses per Form 990$2,557,022
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$2,012,790---
Total Events$2,012,790---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$337,399
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Presented at timely board meeting for approval of audit statement and form 990.

Form 990, Page 6, Part VI, Line 12C

Timely board meeting or on an as needed basis once breach is discovered.

Form 990, Page 6, Part VI, Line 15A

Annual review of board of directors or on an as needed basis.

Form 990, Page 6, Part VI, Line 15B

Anuual review by board of directors or on an as needed basis.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Best Foot Forward Foundation Inc
EIN
30-0598378
Phone
5614708300
Address
9080 KIMBERLY BLVD SUITE 10, BOCA RATON, FL 33434

Signing Officer

Name
Paul Kilgallon
Title
Chairman
Phone
5614708300
Signed
2025-01-02

Organization Details

Principal Officer
Paul Kilgallon
Formed
2010
Voting Board Members
9
Independent Board Members
9
Employees
37

Preparer

Firm
G Schneider CPA Pa
Address
12973 SW 112TH ST, MIAMI, FL 33186-4768
Preparer
Gary a Schneider CPA
Phone
3052981949
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

To empower foster care and at-risk youth to maximize their potential by providing essential academic support and guidance. Educational programs: 1,747,908

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO EMPOWER FOSTER CARE AND AT-RISK YOUTH TO MAXIMIZE THEIR POTENTIAL BY PROVIDING ESSENTIAL ACADEMIC SUPPORT AND GUIDANCE. EDUCATIONAL PROGRAMS: 1,747,908
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRESENTED AT TIMELY BOARD MEETING FOR APPROVAL OF AUDIT STATEMENT AND FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TIMELY BOARD MEETING OR ON AN AS NEEDED BASIS ONCE BREACH IS DISCOVERED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL REVIEW OF BOARD OF DIRECTORS OR ON AN AS NEEDED BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANUUAL REVIEW BY BOARD OF DIRECTORS OR ON AN AS NEEDED BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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