Civic Intelligence

Boynton Cultural Centre Inc.

990 • Fiscal year 2017 • EIN 31-1494582

Oct 01, 2016 to Sep 30, 2017 • Filed on Jul 09, 2018

129 E Ocean AvenueBoynton Beach, FL 33435

(561) 742-6000

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

42nd percentile

0.02x

Higher debt load relative to revenue than 42% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

26th percentile

-5.7%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$61,751

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

29th percentile

-2.9%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$752,533

Down $22,709 (-2.9%) from 2016

Net Assets

Down

$744,997

Down $23,271 (-3.0%) from 2016

Liabilities

Up

$7,536

Up $562 (+8.1%) from 2016

Revenue

Down

$409,270

Down $50,340 (-11%) from 2016

Expenses

Up

$432,541

Up $1,125 (+0.3%) from 2016

Net Income

Down

-$23,271

Down $51,465 (-183%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $1,043,129Liabilities 2012: $13,646Net Assets 2012: $1,029,4832012Assets 2013: $952,993Liabilities 2013: $9,826Net Assets 2013: $943,1672013Assets 2014: $838,179Liabilities 2014: $2,754Net Assets 2014: $835,4252014Assets 2015: $886,710Liabilities 2015: $4,707Net Assets 2015: $882,0032015Assets 2016: $775,242Liabilities 2016: $6,974Net Assets 2016: $768,2682016Assets 2017: $752,533Liabilities 2017: $7,536Net Assets 2017: $744,9972017Assets 2018: $734,847Liabilities 2018: $22,980Net Assets 2018: $711,8672018Assets 2019: $731,438Liabilities 2019: $10,412Net Assets 2019: $721,0262019Assets 2020: $771,192Liabilities 2020: $10,856Net Assets 2020: $760,3362020Assets 2021: $943,889Liabilities 2021: $26,855Net Assets 2021: $917,0342021Assets 2022: $928,372Liabilities 2022: $13,654Net Assets 2022: $914,7182022Assets 2023: $957,450Liabilities 2023: $16,820Net Assets 2023: $940,6302023Assets 2024: $937,628Liabilities 2024: $5,998Net Assets 2024: $931,6302024

Highlighted filing

2017

Assets$752,533
Liabilities$7,536
Net Assets$744,997

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $411,2742012Expenses 2013: $372,7712013Revenue 2014: $311,096Expenses 2014: $418,838Net Income 2014: -$107,7422014Revenue 2015: $457,247Expenses 2015: $410,669Net Income 2015: $46,5782015Revenue 2016: $459,610Expenses 2016: $431,416Net Income 2016: $28,1942016Revenue 2017: $409,270Expenses 2017: $432,541Net Income 2017: -$23,2712017Revenue 2018: $415,166Expenses 2018: $448,309Net Income 2018: -$33,1432018Revenue 2019: $473,355Expenses 2019: $464,196Net Income 2019: $9,1592019Revenue 2020: $549,037Expenses 2020: $509,727Net Income 2020: $39,3102020Revenue 2021: $850,385Expenses 2021: $693,687Net Income 2021: $156,6982021Revenue 2022: $730,928Expenses 2022: $738,168Net Income 2022: -$7,2402022Revenue 2023: $756,587Expenses 2023: $730,674Net Income 2023: $25,9132023Revenue 2024: $801,249Expenses 2024: $806,550Net Income 2024: -$5,3012024

Highlighted filing

2017

Revenue$409,270
Expenses$432,541
Net Income-$23,271
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jul 9, 2018
Return Version
2016v3.0
Gross Receipts
$412,257
Mission and Program Overview

Mission

To engage children in playful discovery through hands on, interactive learning that integrates the arts, humanities and sciences in a historical setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$532,430$480,166▼ $52,264
Cash and Non-Interest-Bearing Accounts$241,100$270,895▲ $29,795
Inventories for Sale or Use$1,712$1,472▼ $240
Total Assets$775,242$752,533▼ $22,709
Liabilities
Accounts Payable and Accrued Expenses$6,974$7,536▲ $562
Total Liabilities$6,974$7,536▲ $562
Net Assets / Fund Balance
Unrestricted Net Assets$763,872$740,601▼ $23,271
Permanently Rstr Net Assets$4,396$4,396→ $0
Total Net Assets Fund Balance$768,268$744,997▼ $23,271
Total Liabilities and Net Assets / Fund Balance$775,242$752,533▼ $22,709

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$480,166$735,539$1,215,705

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$4,396---$4,396
2015$4,396---$4,396
2014$4,396---$4,396
2013$4,396---$4,396
2012$4,396---$4,396
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanne RossExecutive DirectorFT$61,751$61,751

Board Members and Trustees

NameTitle
James GuilbeaultPresident
Wyn YelinVice President
Eleanor KrusellTrustee
Joy WoodworthTrustee
Melissa DibbleTrustee
Taylor GeraldTrustee
Tom WilbyTrustee
Barbara BarlageSecretary
Craig ClarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$405,891
Program Service Revenue
$0
Investment Income
$1,224
Other Revenue
$2,155
All Other Contributions
$154,310
Change in Net Assets
$-23,271

Audited Revenue Reconciliation

Revenue per Audited Statements
$409,270
Revenue Not Reported on Form 990
$44,359
Total Revenue per Audited Statements
$453,629
Total Revenue per Form 990
$409,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$252,438
Other Expenses$180,103
Total Fundraising Expense$20,609
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,641$37,864$18,933$252,438
Depreciation Depletion$54,166$424$424$55,014
Fees for Services Management$650$53,443$452$54,545
Other Expenses$2,419$13,891$355$13,891
Information Technology$4,905$6,221-$11,126
All Other Expenses-$6,245-$6,245
Advertising$5,811$5$310$6,126
Travel-$2,687$59$2,746
Fees for Services Other$283$1,681$76$2,040
Office Expenses-$945-$945
Total Functional Expenses$285,561$126,371$20,609$432,541

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$473,913
Expenses per Audited Statements$432,541
Total Expenses per Form 990$432,541
Expenses Not Reported on Form 990$41,372
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 governing body review Part VI line 11

The form 990 is reviewed by the executive director as well as designated board members before it is filed with the IRS. The review may involve discussion of specific items with the preparer and revisions.

Conflict of interest policy compliance Part VI line 12C

The board is covered under the organizations conflict of interest policy. Anyone covered by the policy certifies that the individual does not have an interest or affiliation that could give rise to a conflict. If the individual does have a conflict, it is properly disclosed.

CEO executive director top management comp Part VI line 15A

The organizations board or a designated committee reviews any proposed compensation increases for officers, management and staff.

Other officer or key employee compensation Part VI line 15B

The organizations board or a designated committee reviews any proposed compensation increases for officers, management and staff.

Governing documents etc available to public Part VI line 19

All governing documents, financial statements and tax filings are available upon request.

Filing and Contact Details

Filer

Filer Name
Boynton Cultural Centre Inc
EIN
31-1494582
Address
129 E Ocean Avenue, Boynton Beach, FL 33435

Signing Officer

Name
Craig Clark
Title
Treasurer
Phone
5617426000
Signed
2018-07-09
Discuss with paid preparer
No

Organization Details

Formed
1996
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
15

Preparer

Firm
Parks & Company LLC
Address
6810 Lyons Technology Pkwy Ste 130, Coconut Creek, FL 33073
Preparer
Christian Parks CPA
Phone
9547197569
Supplemental Narrative

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

Shop Cost of Goods Sold

Footnote for uncertain tax position under FIN 48 (Part X)

The current and previous three years remain subject to examination by the IRS.

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IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0405891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0456632
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0454764
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0309176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0277192
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01903655
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01224
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0750
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0344
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0179
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0544
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03041
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02155
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02228
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02139
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01741
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08720
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016983
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98960
IRS990ScheduleA/PublicSupportPY170Pct00.98600
IRS990ScheduleA/PublicSupportTotal170Amt01903655
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0405891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0456632
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0454764
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0309176
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0277192
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01903655
IRS990ScheduleA/TotalSupportAmt01923679
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04396
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04396
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04396
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04396
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04396
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04396
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04396
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04396
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04396
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04396
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt041372
IRS990ScheduleD/DonatedServicesUseFcltsAmt041372
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0480166
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0735539
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01215705
IRS990ScheduleD/ExpensesNotReportedAmt041372
IRS990ScheduleD/ExpensesSubtotalAmt0432541
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherRevenueAmt02987
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt044359
IRS990ScheduleD/RevenueSubtotalAmt0409270
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Shop Cost of Goods Sold
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The current and previous three years remain subject to examination by the IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0480166
IRS990ScheduleD/TotalExpensesPerForm990Amt0432541
IRS990ScheduleD/TotalRevenuePerForm990Amt0409270
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0453629
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0473913
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The form 990 is reviewed by the executive director as well as designated board members before it is filed with the IRS. The review may involve discussion of specific items with the preparer and revisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board is covered under the organizations conflict of interest policy. Anyone covered by the policy certifies that the individual does not have an interest or affiliation that could give rise to a conflict. If the individual does have a conflict, it is properly disclosed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organizations board or a designated committee reviews any proposed compensation increases for officers, management and staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organizations board or a designated committee reviews any proposed compensation increases for officers, management and staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents, financial statements and tax filings are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0775242
IRS990/TotalAssetsEOYAmt0752533
IRS990/TotalAssetsGrp/BOYAmt0775242
IRS990/TotalAssetsGrp/EOYAmt0752533
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0405891
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020609
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126371
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0285561
IRS990/TotalFunctionalExpensesGrp/TotalAmt0432541
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06974
IRS990/TotalLiabilitiesEOYAmt07536
IRS990/TotalLiabilitiesGrp/BOYAmt06974
IRS990/TotalLiabilitiesGrp/EOYAmt07536
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0768268
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0744997
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0285561
IRS990/TotalReportableCompFromOrgAmt061751
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03379
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0409270
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0775242
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0752533
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt059
IRS990/TravelGrp/ManagementAndGeneralAmt02687
IRS990/TravelGrp/TotalAmt02746
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0763872
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0740601
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.schoolhousemuseum.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Craig Clark
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05617426000
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-09

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