Civic Intelligence

Pbs Learning Institute Inc.

990 • Fiscal year 2010 • EIN 35-2226280

Jul 01, 2009 to Jun 30, 2010 • Filed on Feb 10, 2011

170 Forbes Road Suite 10602184
Siviq Scores

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

Liabilities / Assets

55th percentile

0.19x

Higher debt load relative to assets than 55% of similar nonprofits.

2010 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2010

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2010

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2010

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2010

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2010

Revenue Growth

Score unavailable

No value available

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.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,174,928Liabilities 2010: $219,964Net Assets 2010: $954,9642010Assets 2012: $1,225,588Liabilities 2012: $271,996Net Assets 2012: $953,5922012Assets 2013: $1,010,138Liabilities 2013: $305,549Net Assets 2013: $704,5892013Assets 2014: $1,043,566Liabilities 2014: $268,935Net Assets 2014: $774,6312014Assets 2015: $1,167,737Liabilities 2015: $225,675Net Assets 2015: $942,0622015Assets 2016: $1,396,015Liabilities 2016: $236,968Net Assets 2016: $1,159,0472016Assets 2017: $1,736,797Liabilities 2017: $256,336Net Assets 2017: $1,480,4612017Assets 2018: $1,840,230Liabilities 2018: $318,222Net Assets 2018: $1,522,0082018Assets 2019: $1,801,441Liabilities 2019: $390,502Net Assets 2019: $1,410,9392019Assets 2020: $1,992,100Liabilities 2020: $535,067Net Assets 2020: $1,457,0332020Assets 2021: $2,222,083Liabilities 2021: $512,952Net Assets 2021: $1,709,1312021Assets 2022: $1,893,398Liabilities 2022: $376,101Net Assets 2022: $1,517,2972022Assets 2023: $2,244,405Liabilities 2023: $663,551Net Assets 2023: $1,580,8542023Assets 2024: $2,045,017Liabilities 2024: $743,586Net Assets 2024: $1,301,4312024

Highlighted filing

2010

Assets$1,174,928
Liabilities$219,964
Net Assets$954,964

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,474,5982010Expenses 2012: $1,650,2002012Expenses 2013: $1,767,4912013Revenue 2014: $1,660,363Expenses 2014: $1,590,270Net Income 2014: $70,0932014Revenue 2015: $1,784,742Expenses 2015: $1,612,461Net Income 2015: $172,2812015Revenue 2016: $1,947,314Expenses 2016: $1,730,263Net Income 2016: $217,0512016Revenue 2017: $2,347,509Expenses 2017: $2,027,271Net Income 2017: $320,2382017Revenue 2018: $2,158,121Expenses 2018: $2,136,127Net Income 2018: $21,9942018Revenue 2019: $1,990,086Expenses 2019: $2,128,819Net Income 2019: -$138,7332019Revenue 2020: $2,078,269Expenses 2020: $2,039,813Net Income 2020: $38,4562020Revenue 2021: $2,143,207Expenses 2021: $1,953,492Net Income 2021: $189,7152021Revenue 2022: $2,161,588Expenses 2022: $2,278,799Net Income 2022: -$117,2112022Revenue 2023: $2,235,143Expenses 2023: $2,206,487Net Income 2023: $28,6562023Revenue 2024: $1,830,434Expenses 2024: $2,161,106Net Income 2024: -$330,6722024

Highlighted filing

2010

Revenue-
Expenses$1,474,598
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2009 to Jun 30, 2010
Signed
Feb 10, 2011
Return Version
2009v1.7
Gross Receipts
$1,466,519
Mission and Program Overview

Mission

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.

Major Activities

Activity 2
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.
Filing and Contact Details

Filer

EIN
35-2226280
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IRS990/Activity2/Description0In 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.
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IRS990/Description0PbS 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.
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IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0During 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.
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IRS990ScheduleO/GeneralExplanation/Explanation0The Organization introduced its Community based Standards Program during the year and began building a member base for that program.
IRS990ScheduleO/GeneralExplanation/Explanation1The 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/Explanation2The Organization does continue to enforce the compliance with the conflict of interest policy
IRS990ScheduleO/GeneralExplanation/Explanation3ALSO 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/Explanation4the organizations Forms 1023 and 990 are made available upon request.
IRS990ScheduleO/GeneralExplanation/Explanation5the organizations governing documents, conflict of interest policy and financial statements are available upon request.
IRS990ScheduleO/GeneralExplanation/Explanation6The audit commitee is reponsible for the oversight of the audit and the selection of an independent auditor.
IRS990ScheduleO/GeneralExplanation/Identifier0Form 990, Part III, line 2
IRS990ScheduleO/GeneralExplanation/Identifier1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/GeneralExplanation/Identifier2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/GeneralExplanation/Identifier3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/GeneralExplanation/Identifier4Form 990, Part VI, Section C, line 18
IRS990ScheduleO/GeneralExplanation/Identifier5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/GeneralExplanation/Identifier6Form 990, part x1, line 2c
IRS990ScheduleO/GeneralExplanation/ReturnReference0New Program Services
IRS990/ScheduleORequired01
IRS990/School00
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices01
IRS990/StateLegalDomicile0MA
IRS990/StatesWhereCopyOfReturnIsFiled0MA
IRS990/TaxableDistributions00
IRS990/TaxablePartyNotification00
IRS990/TaxExemptBonds00
IRS990/Terminated00
IRS990/TermOrPermanentEndowments00
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine10170 Forbes Road Suite 106
IRS990/TheBooksAreInCareOf/AddressUS/City0Braintree
IRS990/TheBooksAreInCareOf/AddressUS/State0MA
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode002184
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10The Organization
IRS990/TheBooksAreInCareOf/TelephoneNumber07818432663
IRS990/TotalAssets/BOY01131990
IRS990/TotalAssetsBOY01131990
IRS990/TotalAssets/EOY01174928
IRS990/TotalAssetsEOY01174928
IRS990/TotalCompGT150K01
IRS990/TotalContributions0100303
IRS990/TotalExpensesCurrentYear01474598
IRS990/TotalExpensesPriorYear01240881
IRS990/TotalFunctionalExpenses/Fundraising00
IRS990/TotalFunctionalExpenses/ManagementAndGeneral0270099
IRS990/TotalFunctionalExpenses/ProgramServices01204499
IRS990/TotalFunctionalExpenses/Total01474598
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI00
IRS990/TotalLiabilities/BOY0167534
IRS990/TotalLiabilitiesBOY0167534
IRS990/TotalLiabilities/EOY0219964
IRS990/TotalLiabilitiesEOY0219964
IRS990/TotalLiabNetAssetsFundBalances/BOY01131990
IRS990/TotalLiabNetAssetsFundBalances/EOY01174928
IRS990/TotalNbrEmployees00
IRS990/TotalNbrVolunteers00
IRS990/TotalNetAssetsFundBalances/BOY0964456
IRS990/TotalNetAssetsFundBalances/EOY0954964

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.05$0.74$1.30$1.83$2.16$0.33
2023Detailed filing. Detailed filing data is available for this year.$2.24$0.66$1.58$2.24$2.21$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.89$0.38$1.52$2.16$2.28$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.51$1.71$2.14$1.95$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.54$1.46$2.08$2.04$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.80$0.39$1.41$1.99$2.13$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.32$1.52$2.16$2.14$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.74$0.26$1.48$2.35$2.03$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.24$1.16$1.95$1.73$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.23$0.94$1.78$1.61$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.27$0.77$1.66$1.59$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.31$0.70$1.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.27$0.95$1.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.22$0.95$1.47