Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
990 • Fiscal year 2010 • EIN 35-2226280
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Assets
$1,174,928
No earlier filing loaded for comparison.
Net Assets
$954,964
No earlier filing loaded for comparison.
Liabilities
$219,964
No earlier filing loaded for comparison.
Revenue
-
No earlier filing loaded for comparison.
Expenses
$1,474,598
No earlier filing loaded for comparison.
Net Income
-
No earlier filing loaded for comparison.
The pbs learning institute, inc. (pbs) is dedicated to the implementation of the performance-based standards (pbs) system of continuous improvement to juvenile facilities and programs and the expansion of the approach to all residential facilities and additional components of the juvenile justice system. The pbs' mission is to ensure pbs and its applications to other settings, such as community-based standards (cbs), are implemented with integrity and integrated into daily facility and agency operations. The pbs li serves as the fiscal agent for pbs and operates as a self-sustaining organization.the pbs' board of directors (the board) is responsible for serving as the guardian of the pbs' mission. The board makes sure the organization lives up to its basic commitment, assesses its performance at regular intervals and makes sure the staff has the resources needed to fulfill its mission.
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReview | 0 | 0 |
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| IRS990/AccountsPayableAccruedExpenses/EOY | 0 | 107664 |
| IRS990/AccountsReceivable/BOY | 0 | 173869 |
| IRS990/AccountsReceivable/EOY | 0 | 213598 |
| IRS990/ActivitiesConductedPartnership | 0 | 0 |
| IRS990/Activity2/Description | 0 | In January 2010, the organization launched the roll-out of the Community-based Standards (CbS) program CbS expanded in October 2010 to Texas and North Dakota while expanding further in Massachusetts and Kansas. There were 41 CbS facilities that participated in the October 2010 data collection.In October 2010 CbS surveyed close to 1,500 youths, staff and families regarding the climate and conditions in community juvenile justice residential programs. |
| IRS990/Activity2/Expense | 0 | 24173 |
| IRS990/Activity2/Revenue | 0 | 26995 |
| IRS990/ActivityOrMissionDescription | 0 | The mission of the PBS Learning Institute is to promote, support, assess, and monitor the processes of continuous learning and sustainable improvement at juvenile justice facilities that lead to safe conditions and increased services for youths. The institute will serve as the forum for enhancing intregation and understanding of the PBS Self-improvement process at correction and detention facilities. |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | 170 Forbes Road Suite 106 |
| IRS990/AddressPrincipalOfficerUS/City | 0 | BRAINTREE |
| IRS990/AddressPrincipalOfficerUS/State | 0 | MA |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 02184 |
| IRS990/Advertising/ManagementAndGeneral | 0 | 1225 |
| IRS990/Advertising/Total | 0 | 1225 |
| IRS990/AllOtherContributions | 0 | 553 |
| IRS990/AnnualDisclosureCoveredPersons | 0 | 1 |
| IRS990/AuditCommittee | 0 | 1 |
| IRS990/BalanceSheetAmountsReported | 0 | 1 |
| IRS990/BenefitsPaidToMembersCY | 0 | 0 |
| IRS990/BsnssRltnshpThruFamilyMember | 0 | 0 |
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| IRS990/CashNonInterestBearing/BOY | 0 | 73555 |
| IRS990/CashNonInterestBearing/EOY | 0 | 80161 |
| IRS990/ChangesToOrganizingDocs | 0 | 0 |
| IRS990/CollectionsOfArt | 0 | 0 |
| IRS990/CompCurrentOfficersDirectors/ManagementAndGeneral | 0 | 40862 |
| IRS990/CompCurrentOfficersDirectors/Total | 0 | 40862 |
| IRS990/CompensationFromOtherSources | 0 | 0 |
| IRS990/CompensationProcessCEO | 0 | 1 |
| IRS990/CompensationProcessOther | 0 | 1 |
| IRS990/ComplianceWithBackupWitholding | 0 | 0 |
| IRS990/ConferencesMeetings/ManagementAndGeneral | 0 | 4342 |
| IRS990/ConferencesMeetings/ProgramServices | 0 | 8580 |
| IRS990/ConferencesMeetings/Total | 0 | 12922 |
| IRS990/ConflictOfInterestPolicy | 0 | 1 |
| IRS990/ConservationEasements | 0 | 0 |
| IRS990/ConsolidatedAuditFinancialStmt | 0 | 0 |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/AddressLine1 | 0 | 4026 N Miller Rd Ste 200 |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/City | 0 | Scottsdale |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/State | 0 | AZ |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCode | 0 | 85251 |
| IRS990/ContractorCompensation/Compensation | 0 | 628865 |
| IRS990/ContractorCompensation/DescriptionOfServices | 0 | software dev/IT |
| IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine1 | 0 | New Amsterdam consulting |
| IRS990/ContributionsGrantsCurrentYear | 0 | 100303 |
| IRS990/ContributionsGrantsPriorYear | 0 | 110628 |
| IRS990/CreditCounseling | 0 | 0 |
| IRS990/DecisionsSubjectToApproval | 0 | 0 |
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| IRS990/DeferredRevenue/EOY | 0 | 112300 |
| IRS990/DelegationOfManagementDuties | 0 | 0 |
| IRS990/DepreciationDepletion/ProgramServices | 0 | 68317 |
| IRS990/DepreciationDepletion/Total | 0 | 68317 |
| IRS990/DescribedIn501C3 | 0 | 1 |
| IRS990/Description | 0 | PbS Learning Institute (PbSLi) has continued to build a member base with a total of 198 facilities with 131 corrections sites, 51 detention and 16 assessment facilities collecting data in October 2010. This represents 27 states, 10 counties and DC. PbSLi surveyed 6,409 youths and 6,596 staff around the country on the climate of the conditions of confinement in juvenile justice facilities.PbSLi upgraded to a state of the art website which enables participants to use one of the most advanced data instruments the industry to improve the lives of at-risk youth across the country.The performance of our 198 facilities is the best that we have seen. Over the past year, to support, share and recognize site improvement efforts, PbSLi has hosted a series of distance learning webinars featuring sites with significant, document improvement to share with the field. |
| IRS990/DisregardedEntity | 0 | 0 |
| IRS990/DistributionToDonor | 0 | 0 |
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| IRS990/ElectionOfBoardMembers | 0 | 0 |
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| IRS990/ExcessBusinessHoldings | 0 | 0 |
| IRS990/Expense | 0 | 1180326 |
| IRS990/FamilyOrBusinessRelationship | 0 | 0 |
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| IRS990/FeesForServicesAccounting/ProgramServices | 0 | 17168 |
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| IRS990/FeesForServicesInvstMgmntFees/Total | 0 | 1444 |
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| IRS990/FeesForServicesOther/Total | 0 | 543702 |
| IRS990/FinancialStatementSeparate | 0 | X |
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| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 7 | 34.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 8 | 39.00 |
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| IRS990/Form990PartVIISectionA/NamePerson | 0 | Edward J Loughran |
| IRS990/Form990PartVIISectionA/NamePerson | 1 | Bartlett H Stoodley |
| IRS990/Form990PartVIISectionA/NamePerson | 2 | Tonya Cook-Wright |
| IRS990/Form990PartVIISectionA/NamePerson | 3 | Jesse Williams Sr |
| IRS990/Form990PartVIISectionA/NamePerson | 4 | Simon Gonsoulin |
| IRS990/Form990PartVIISectionA/NamePerson | 5 | Kimbla Newsom |
| IRS990/Form990PartVIISectionA/NamePerson | 6 | M Kim Godfrey |
| IRS990/Form990PartVIISectionA/NamePerson | 7 | Robert J Dugan |
| IRS990/Form990PartVIISectionA/NamePerson | 8 | ma fadeyi |
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| IRS990/Form990PartVIISectionA/Title | 0 | President |
| IRS990/Form990PartVIISectionA/Title | 1 | Vice Pres./Treas. |
| IRS990/Form990PartVIISectionA/Title | 2 | Clerk |
| IRS990/Form990PartVIISectionA/Title | 3 | Director |
| IRS990/Form990PartVIISectionA/Title | 4 | Director |
| IRS990/Form990PartVIISectionA/Title | 5 | Director |
| IRS990/Form990PartVIISectionA/Title | 6 | Director/ Exec. Dir. |
| IRS990/Form990PartVIISectionA/Title | 7 | Technology manager |
| IRS990/Form990PartVIISectionA/Title | 8 | implementation manager |
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| IRS990/Insurance/Total | 0 | 30677 |
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| IRS990/InvestmentsPubTradedSecurities/BOY | 0 | 31421 |
| IRS990/InvestmentsPubTradedSecurities/EOY | 0 | 41996 |
| IRS990/LandBldgEquipmentAccumDeprec | 0 | 991 |
| IRS990/LandBuildingsEquipmentBasis | 0 | 5248 |
| IRS990/LandBuildingsEquipmentBasisNet/BOY | 0 | 0 |
| IRS990/LandBuildingsEquipmentBasisNet/EOY | 0 | 4257 |
| IRS990/LoanToOfficerOrDQP | 0 | 0 |
| IRS990/LobbyingActivities | 0 | 0 |
| IRS990/LocalChapters | 0 | 0 |
| IRS990/MaterialDiversionOrMisuse | 0 | 0 |
| IRS990/MembershipDues | 0 | 99750 |
| IRS990/MembersOrStockholders | 0 | 0 |
| IRS990/MethodOfAccountingAccrual | 0 | X |
| IRS990/MinutesOfCommittees | 0 | 1 |
| IRS990/MinutesOfGoverningBody | 0 | 1 |
| IRS990/MissionDescription | 0 | The mission of the PBS Learning Institute is to promote, support, assess, and monitor the processes of continuous learning and sustainable improvement at juvenile justice facilities that lead to safe conditions and increased services for youths. The institute will serve as the forum for enhancing intregation and understanding of the PBS Self-improvement process at correction and detention facilities. |
| IRS990/MoreThan5000KToIndividuals | 0 | 0 |
| IRS990/MoreThan5000KToOrganizations | 0 | 0 |
| IRS990/NameOfPrincipalOfficerPerson | 0 | Edward J Loughran |
| IRS990/NbrIndependentVotingMembers | 0 | 5 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 7 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 7 |
| IRS990/NetAssetsOrFundBalancesBOY | 0 | 964456 |
| IRS990/NetAssetsOrFundBalancesEOY | 0 | 954964 |
| IRS990/NetUnrelatedBusinessTxblIncome | 0 | 0 |
| IRS990/NonDeductibleContributions | 0 | 0 |
| IRS990/NumberFormsTransmittedWith1096 | 0 | 8 |
| IRS990/NumberIndependentVotingMembers | 0 | 5 |
| IRS990/NumberIndividualsGT100K | 0 | 2 |
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| IRS990/NumberOfEmployees | 0 | 0 |
| IRS990/NumberW2GIncluded | 0 | 0 |
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| IRS990/OtherExpenses/Description | 0 | Miscellaneous Expenses |
| IRS990/OtherExpenses/Description | 1 | Printing/Copying |
| IRS990/OtherExpenses/Description | 2 | equipment |
| IRS990/OtherExpenses/Description | 3 | Postage and Delivery |
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| IRS990/OtherExpenses/ProgramServices | 1 | 1548 |
| IRS990/OtherExpenses/ProgramServices | 2 | 2118 |
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| IRS990/OtherExpenses/Total | 1 | 2331 |
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| IRS990/PayrollTaxes/Total | 0 | 40403 |
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| IRS990/PensionPlanContributions/ProgramServices | 0 | 9266 |
| IRS990/PensionPlanContributions/Total | 0 | 12890 |
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| IRS990/ProgramServiceRevenue/Description | 0 | membership services |
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| IRS990ScheduleD/ExcessOrDeficitForYear | 0 | -8079 |
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| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 0 | During the year ended June 30, 2010, the Organization adopted ASC No. 740-10-25 [Prior Authoritative Guidance: FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109] (ASC 740-10-25), which clarifies the accounting for uncertainty in income taxes by prescribing the minimum recognition threshold and measurement requirements a tax position must meet before being recognized as a benefit in the financial statements. ASC 740-10-25 also provides guidance on derecognition, measurement, classification, interest and penalties, accounting for interim periods and disclosures for uncertain tax positions. The Organization's policy is to recognize interest and penalties accrued on any uncertain tax positions as a component of income tax expense, if any, in its statements of activities. As of June 30, 2010 and 2009, the Organization has not accrued interest and penalties for uncertain tax benefits, as management believes the Organization has not generated any unrelated business taxable income. The Organization is not currently under examination by any taxing jurisdictions. The Organization's federal and state tax returns are generally open for examination for three years following the date filed. |
| IRS990ScheduleD/NetUnrealizedGainsInvestments | 0 | -1413 |
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| IRS990ScheduleD/OtherAssets/Description | 0 | Software Development Costs |
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| IRS990ScheduleJ/Form990ScheduleJPartII/NameBusiness/BusinessNameLine1 | 0 | Robert J Dugan |
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| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 0 | 155895 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/InitialContractException | 0 | 0 |
| IRS990/ScheduleJRequired | 0 | 1 |
| IRS990ScheduleJ/SeverancePayment | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRetirePlan | 0 | 0 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | The Organization introduced its Community based Standards Program during the year and began building a member base for that program. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | The Financial Management of the Organization review the form 990 in detail. A copy of the 990 is provided to the Board of Directors before it is filed. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | The Organization does continue to enforce the compliance with the conflict of interest policy |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | ALSO COVERS FORM 990, PART V, LINE 2A AND PART IX LINES 5 & 7: The organzation has one common board member with another 501(c)(3) Organization, council of juvenile correctional administrators, inc. (CJCA). ONE of the key employees of CJCA also serveS on the organizations board of directors. CJCA does not meet the IRS form 990 definition of a related party and therfore certain disclosures have not been presented in this form 990. During the year ended June 30, 2009 CJCA employees performed services for the organization and cjca was reimbursed based on actual expenses incurred for these services. These salaries and benefits have been reflected in part ix as if they were paid by the organization. CJCA also paid other expenses on behalf of the organization each which have been reflected based on natural classification of the expenses. CJCA does perform internal reviews and consider market rates, when determining any change or update to compensation. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | the organizations Forms 1023 and 990 are made available upon request. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 5 | the organizations governing documents, conflict of interest policy and financial statements are available upon request. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 6 | The audit commitee is reponsible for the oversight of the audit and the selection of an independent auditor. |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | Form 990, Part III, line 2 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/GeneralExplanation/Identifier | 3 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 4 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 6 | Form 990, part x1, line 2c |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | New Program Services |
| IRS990/ScheduleORequired | 0 | 1 |
| IRS990/School | 0 | 0 |
| IRS990/SignificantChange | 0 | 0 |
| IRS990/SignificantNewProgramServices | 0 | 1 |
| IRS990/StateLegalDomicile | 0 | MA |
| IRS990/StatesWhereCopyOfReturnIsFiled | 0 | MA |
| IRS990/TaxableDistributions | 0 | 0 |
| IRS990/TaxablePartyNotification | 0 | 0 |
| IRS990/TaxExemptBonds | 0 | 0 |
| IRS990/Terminated | 0 | 0 |
| IRS990/TermOrPermanentEndowments | 0 | 0 |
| IRS990/TheBooksAreInCareOf/AddressUS/AddressLine1 | 0 | 170 Forbes Road Suite 106 |
| IRS990/TheBooksAreInCareOf/AddressUS/City | 0 | Braintree |
| IRS990/TheBooksAreInCareOf/AddressUS/State | 0 | MA |
| IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode | 0 | 02184 |
| IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine1 | 0 | The Organization |
| IRS990/TheBooksAreInCareOf/TelephoneNumber | 0 | 7818432663 |
| IRS990/TotalAssets/BOY | 0 | 1131990 |
| IRS990/TotalAssetsBOY | 0 | 1131990 |
| IRS990/TotalAssets/EOY | 0 | 1174928 |
| IRS990/TotalAssetsEOY | 0 | 1174928 |
| IRS990/TotalCompGT150K | 0 | 1 |
| IRS990/TotalContributions | 0 | 100303 |
| IRS990/TotalExpensesCurrentYear | 0 | 1474598 |
| IRS990/TotalExpensesPriorYear | 0 | 1240881 |
| IRS990/TotalFunctionalExpenses/Fundraising | 0 | 0 |
| IRS990/TotalFunctionalExpenses/ManagementAndGeneral | 0 | 270099 |
| IRS990/TotalFunctionalExpenses/ProgramServices | 0 | 1204499 |
| IRS990/TotalFunctionalExpenses/Total | 0 | 1474598 |
| IRS990/TotalFundrsngExpCurrentYear | 0 | 0 |
| IRS990/TotalGrossUBI | 0 | 0 |
| IRS990/TotalLiabilities/BOY | 0 | 167534 |
| IRS990/TotalLiabilitiesBOY | 0 | 167534 |
| IRS990/TotalLiabilities/EOY | 0 | 219964 |
| IRS990/TotalLiabilitiesEOY | 0 | 219964 |
| IRS990/TotalLiabNetAssetsFundBalances/BOY | 0 | 1131990 |
| IRS990/TotalLiabNetAssetsFundBalances/EOY | 0 | 1174928 |
| IRS990/TotalNbrEmployees | 0 | 0 |
| IRS990/TotalNbrVolunteers | 0 | 0 |
| IRS990/TotalNetAssetsFundBalances/BOY | 0 | 964456 |
| IRS990/TotalNetAssetsFundBalances/EOY | 0 | 954964 |
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Displayed year
2010 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.