Civic Intelligence

Pbs Learning Institute Inc.

990 • Fiscal year 2012 • EIN 35-2226280

Jul 01, 2011 to Jun 30, 2012 • Filed on Apr 12, 2013

639 Granite Street No 11202184
Siviq Scores

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

Liabilities / Assets

60th percentile

0.22x

Higher debt load relative to assets than 60% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

55th percentile

2.1%

Faster asset growth than 55% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2010 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Up

$1,225,588

Up $50,660 (+4.3%) from 2010

Net Assets

Down

$953,592

Down $1,372 (-0.1%) from 2010

Liabilities

Up

$271,996

Up $52,032 (+24%) from 2010

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$1,650,200

Up $175,602 (+12%) from 2010

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

2012

Assets$1,225,588
Liabilities$271,996
Net Assets$953,592

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

2012

Revenue-
Expenses$1,650,200
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2011 to Jun 30, 2012
Signed
Apr 12, 2013
Return Version
2011v1.5
Gross Receipts
$1,650,494
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.

Filing and Contact Details

Filer

EIN
35-2226280
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IRS990/Description01. MEMBER SERVICES. PBS PROVIDES TRAINING AND TECHNICAL ASSISTANCE TO FACILITIES IN 28 STATES AND THE DISTRICT OF COLUMBIA. THE TRAINING IS CONDUCTED VIA WEBINAR AS WELL AS ON SITE WITH PBS STAFF CONDUCT VISITS. TECHNICAL ASSISTANCE SERVICES INCLUDE SUPPORT AND TROUBLESHOOTING USE OF THE PBS STANDARDS AND PROGRAM COMPONENTS AS WELL AS THE WEB PORTAL. PBS EMPLOYS STAFF IN THE NATIONAL OFFICE TO HANDLE TRAINING AND TECHNICAL ASSISTANCE REQUESTS AND EMPLOYEES CONTRACT EMPLOYEES WHO PROVIDE THE SERIVCES BY PHONE, EMAIL AND ON-SITE VISITS.2. PBS WEBSITE. THE PBS WEBSITE ADDED A NEW SECTION, FAMILY AND SOCIAL SUPPORTS, AND BUILT THE RELATED SURVEYS AND REPORTING CAPACITY; AND BUILT NEW REPORTS THAT PROVIDE DISAGGREGATED DATA.3. FAMILY SECTION. PBS DEVELOPED AND PILOT TESTED A NEW SECTION TO SET STANDARDS, AND PRACTICES FOR FAMILY ENGAGEMENT. THE PROGRAM WAS LAUNCHED NATIONALLY IN OCTBER 2012.
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IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. 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. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF JUNE 30, 2012 OR 2011. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT TWELVE MONTHS. AS OF JUNE 30, 2012 AND 2011, THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION'S U.S. FEDERAL AND MASSACHUSETTS TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FROM THE DATE OF FILING.
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IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt01650200
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt01468931
IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0THE 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/Explanation1THE ORGANIZATION DOES CONTINUE TO ENFORCE THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY
IRS990ScheduleO/GeneralExplanation/Explanation2ALSO 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 THEREFORE CERTAIN DISCLOSURES HAVE NOT BEEN PRESENTED IN THIS FORM 990. DURING THE YEAR ENDED JUNE 30, 2012 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/Explanation3THE ORGANIZATIONS FORMS 1023 AND 990 ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/GeneralExplanation/Explanation4THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/GeneralExplanation/Explanation5NET UNREALIZED GAINS ON INVESTMENTS: 1,425.
IRS990ScheduleO/GeneralExplanation/Explanation6THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT AUDITOR.
IRS990ScheduleO/GeneralExplanation/Identifier0CHANGES IN NET ASSETS OR FUND BALANCES:
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART XI, LINE 5:
IRS990/ScheduleORequired01
IRS990/School00
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices00
IRS990/StateLegalDomicile0MA
IRS990/StatesWhereCopyOfReturnIsFiled0MA
IRS990/SubjectToProxyTax00
IRS990/TaxableDistributions00
IRS990/TaxablePartyNotification00
IRS990/TaxExemptBonds00
IRS990/Terminated00
IRS990/TermOrPermanentEndowments00
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine10639 GRANITE STREET NO 112
IRS990/TheBooksAreInCareOf/AddressUS/City0BRAINTREE
IRS990/TheBooksAreInCareOf/AddressUS/State0MA
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode002184
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10THE ORGANIZATION
IRS990/TheBooksAreInCareOf/TelephoneNumber07818432663
IRS990/TotalAssets/BOY01319491
IRS990/TotalAssetsBOY01319491
IRS990/TotalAssets/EOY01225588
IRS990/TotalAssetsEOY01225588
IRS990/TotalCompGT150K00
IRS990/TotalContributions0105587
IRS990/TotalExpensesCurrentYear01650200
IRS990/TotalExpensesPriorYear01417093
IRS990/TotalFunctionalExpenses/Fundraising00
IRS990/TotalFunctionalExpenses/ManagementAndGeneral0306227
IRS990/TotalFunctionalExpenses/ProgramServices01343973
IRS990/TotalFunctionalExpenses/Total01650200
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI00
IRS990/TotalLiabilities/BOY0184630
IRS990/TotalLiabilitiesBOY0184630
IRS990/TotalLiabilities/EOY0271996
IRS990/TotalLiabilitiesEOY0271996
IRS990/TotalLiabNetAssetsFundBalances/BOY01319491
IRS990/TotalLiabNetAssetsFundBalances/EOY01225588
IRS990/TotalNbrEmployees07
IRS990/TotalNbrVolunteers00
IRS990/TotalNetAssetsFundBalances/BOY01134861
IRS990/TotalNetAssetsFundBalances/EOY0953592
IRS990/TotalOtherCompensation027123

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