Civic Intelligence

Escambia School District Benefit Trust

EIN 59-2547974 • 501(c)9 • Pensacola, FL

Profile

To provide life and medical benefits for those employees of the district school board of escambia county, florida and their eligible dependents covered by the plan who are in need of medical care after meeting the service and other requirements described in the plan.

75 North Pace BoulevardPensacola, FL 32505

www.escambia.k12.fl.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.46x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.20x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

10th percentile

-16%

Higher net margin than 10% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$244,592

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Asset Growth

9th percentile

-26%

Faster asset growth than 9% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-1.4%

Faster revenue growth than 22% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$17,411,049

Down $6,075,504 (-26%) from 2023

Liabilities

Up

$7,934,897

Up $467,030 (+6.3%) from 2023

Net Assets

Down

$9,476,152

Down $6,542,534 (-41%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin10th percentile

Revenue

Down

$39,759,857

Down $583,427 (-1.4%) from 2023

Expenses

Up

$46,302,391

Up $5,763,846 (+14%) from 2023

Net Income

Down

-$6,542,534

Down $6,347,273 (-3251%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2015: $14,587,994Liabilities 2015: $7,116,716Net Assets 2015: $7,471,2782015Assets 2016: $14,530,354Liabilities 2016: $7,855,938Net Assets 2016: $6,674,4162016Assets 2017: $14,048,173Liabilities 2017: $6,467,274Net Assets 2017: $7,580,8992017Assets 2018: $16,698,140Liabilities 2018: $6,809,707Net Assets 2018: $9,888,4332018Assets 2019: $20,341,453Liabilities 2019: $7,700,563Net Assets 2019: $12,640,8902019Assets 2020: $23,221,574Liabilities 2020: $6,668,557Net Assets 2020: $16,553,0172020Assets 2021: $24,404,363Liabilities 2021: $7,666,355Net Assets 2021: $16,738,0082021Assets 2022: $24,346,398Liabilities 2022: $8,132,451Net Assets 2022: $16,213,9472022Assets 2023: $23,486,553Liabilities 2023: $7,467,867Net Assets 2023: $16,018,6862023Assets 2024: $17,411,049Liabilities 2024: $7,934,897Net Assets 2024: $9,476,1522024

Highlighted filing

2024

Assets$17,411,049
Liabilities$7,934,897
Net Assets$9,476,152
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MRevenue 2015: $41,825,858Expenses 2015: $40,435,558Net Income 2015: $1,390,3002015Revenue 2016: $39,781,453Expenses 2016: $40,578,315Net Income 2016: -$796,8622016Revenue 2017: $41,829,381Expenses 2017: $41,494,667Net Income 2017: $334,7142017Revenue 2018: $43,081,272Expenses 2018: $40,773,738Net Income 2018: $2,307,5342018Revenue 2019: $44,125,093Expenses 2019: $41,372,636Net Income 2019: $2,752,4572019Revenue 2020: $43,747,216Expenses 2020: $39,835,089Net Income 2020: $3,912,1272020Revenue 2021: $42,598,962Expenses 2021: $42,413,971Net Income 2021: $184,9912021Revenue 2022: $40,548,196Expenses 2022: $41,072,257Net Income 2022: -$524,0612022Revenue 2023: $40,343,284Expenses 2023: $40,538,545Net Income 2023: -$195,2612023Revenue 2024: $39,759,857Expenses 2024: $46,302,391Net Income 2024: -$6,542,5342024

Highlighted filing

2024

Revenue$39,759,857
Expenses$46,302,391
Net Income-$6,542,534
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,411,049
Liabilities
$7,934,897
Net assets
$9,476,152
Revenue
$39,759,857
Expenses
$46,302,391
Net income
-$6,542,534
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.4$7.93$9.48$39.8$46.3$6.54
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.5$7.47$16.0$40.3$40.5$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.3$8.13$16.2$40.5$41.1$0.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.4$7.67$16.7$42.6$42.4$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.2$6.67$16.6$43.7$39.8$3.91
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$7.70$12.6$44.1$41.4$2.75
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$6.81$9.89$43.1$40.8$2.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$6.47$7.58$41.8$41.5$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$7.86$6.67$39.8$40.6$0.80
2015Detailed filing. Detailed filing data is available for this year.$14.6$7.12$7.47$41.8$40.4$1.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$39,759,857
Mission and Program Overview

Mission

To provide life and medical benefits for those employees of the district school board of escambia county, florida and their eligible dependents covered by the plan who are in need of medical care after meeting the service and other requirements described in the plan.

To provide insurance benefits to eligible school district employees, retirees, and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$16,018,686$9,476,152▼ $6,542,534
Investments Other Securities$13,611,754$9,173,418▼ $4,438,336
Savings and Temporary Cash Investments$9,784,207$7,437,310▼ $2,346,897
Accounts Receivable$90,592$800,321▲ $709,729
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$23,486,553$17,411,049▼ $6,075,504
Liabilities
Other Liabilities$4,476,124$4,592,464▲ $116,340
Deferred Revenue$2,925,038$3,301,646▲ $376,608
Accounts Payable and Accrued Expenses$66,705$40,787▼ $25,918
Total Liabilities$7,467,867$7,934,897▲ $467,030
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,018,686$9,476,152▼ $6,542,534
Total Liabilities and Net Assets / Fund Balance$23,486,553$17,411,049▼ $6,075,504

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$9,173,418--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleOtherTotal
Kelly KrostagTrustee$148,853$148,853
Debbie FussellTrustee$126,874$126,874

Board Members and Trustees

NameTitle
-Trustee
Keith LeonardTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Marathon HealthHealth Administration Fees20 WINOOSKI FALLS WAY, Winooski, VT 05404$1,802,225
United Health CareHealth Administration Fees9900 BREN RD E STE 300W, Minnetonka, MN 55343$502,225
Aon ConsultingConsulting Fees2300 DISCOVERY DRIVE, Orlando, FL 32817$109,375
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$39,093,096
Investment Income
$615,309
Other Revenue
$51,452
Change in Net Assets
$-6,542,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$39,759,857
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$39,759,857
Total Revenue per Form 990
$39,759,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,042,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$42,259,490--$42,259,490
Fees for Services Other-$4,007,832-$4,007,832
Occupancy-$16,563-$16,563
Other Expenses-$13,937-$13,937
Office Expenses-$4,569-$4,569
Total Functional Expenses$42,259,490$4,042,901$0$46,302,391

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$46,302,391
Total Expenses per Audited Statements$46,302,391
Total Expenses per Form 990$46,302,391
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Insurance Claims Payable$4,035,000
Due to Other Agencies$536,695
Due to Other Funds$20,769
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The superintendent of the district school board of escambia county, florida is a trustee of the filing organization. The superintendent conducts a comprehensive review of the form 990 along with the finance department of the school district and outside accountants. The return is provided to all trustees in full before it is filed with the irs.”

Form 990, Part VI, Section B, Line 15

“The trustees of the filing organization are compensated by the district school board of escambia county, florida, a related government entity. Compensation and benefits provided to these individuals are determined pursuant to policies, procedures and processes of the district school board of escambia county, florida.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Escambia School District Benefit Trust
EIN
59-2547974
Phone
8504326121
Address
75 NORTH PACE BOULEVARD, PENSACOLA, FL 32505

Signing Officer

Name
Keith Leonard
Title
Trustee
Phone
8504326121
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Leonard
Formed
1983
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
4

Preparer

Firm
Forvis Mazars Llp
Address
255 S ORANGE AVENUE SUITE 600, ORLANDO, FL 32801
Preparer
Peter C Gubler
Phone
4077405400
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“Oversight of audit and selection of independent accountant: there was no change in this process from the prior year.”

Raw XML Appendix381 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt066705
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt040787
IRS990/AccountsReceivableGrp/BOYAmt090592
IRS990/AccountsReceivableGrp/EOYAmt0800321
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE INSURANCE BENEFITS TO ELIGIBLE SCHOOL DISTRICT EMPLOYEES, RETIREES, AND THEIR DEPENDENTS.
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/ProgramServicesAmt042259490
IRS990/BenefitsToMembersGrp/TotalAmt042259490
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08504326121
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt075 NORTH PACE BOULEVARD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PENSACOLA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032505
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt01802225
IRS990/ContractorCompensationGrp/CompensationAmt1502225
IRS990/ContractorCompensationGrp/CompensationAmt2109375
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt020 WINOOSKI FALLS WAY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt19900 BREN RD E STE 300W
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt22300 DISCOVERY DRIVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0WINOOSKI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1MINNETONKA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2ORLANDO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0VT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2FL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd005404
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd155343
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd232817
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0MARATHON HEALTH
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1UNITED HEALTH CARE
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2AON CONSULTING
IRS990/ContractorCompensationGrp/ServicesDesc0HEALTH ADMINISTRATION FEES
IRS990/ContractorCompensationGrp/ServicesDesc1HEALTH ADMINISTRATION FEES
IRS990/ContractorCompensationGrp/ServicesDesc2CONSULTING FEES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt042259490
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0615309
IRS990/CYOtherExpensesAmt04042901
IRS990/CYOtherRevenueAmt051452
IRS990/CYProgramServiceRevenueAmt039093096
IRS990/CYRevenuesLessExpensesAmt0-6542534
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt046302391
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt039759857
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt02925038
IRS990/DeferredRevenueGrp/EOYAmt03301646
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0ESCAMBIA SCHOOL DISTRICT BENEFIT TRUST PROVIDES A VARIETY OF INSURANCE BENEFITS TO ELIGIBLE EMPLOYEES AND RETIREES OF THE DISTRICT SCHOOL BOARD OF ESCAMBIA COUNTY, FLORIDA AND THEIR COVERED DEPENDENTS. IN THE CURRENT YEAR, THE FILING ORGANIZATION PROVIDED HEALTH INSURANCE, INCLUDING MEDICAL, HOSPITAL, SURGICAL, AND MAJOR MEDICAL, TO OVER 3,800 ELIGIBLE INDIVIDUALS. DENTAL INSURANCE WAS PROVIDED TO OVER 6,100 EMPLOYEES AND RETIREES COVERED BY THE DENTAL PLAN. LIFE INSURANCE BENEFITS WERE PROVIDED TO OVER 6,900 EMPLOYEES AND RETIREES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt042259490
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04007832
IRS990/FeesForServicesOtherGrp/TotalAmt04007832
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0WELLS FARGO
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt062774
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt129771
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt225375
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0KEITH LEONARD
IRS990/Form990PartVIISectionAGrp/PersonNm1KELLY KROSTAG
IRS990/Form990PartVIISectionAGrp/PersonNm2DEBBIE FUSSELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0181818
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1119082
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2101499
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01983
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt039759857
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0615309
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0615309
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt013611754
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt09173418
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE LIFE AND MEDICAL BENEFITS FOR THOSE EMPLOYEES OF THE DISTRICT SCHOOL BOARD OF ESCAMBIA COUNTY, FLORIDA AND THEIR ELIGIBLE DEPENDENTS COVERED BY THE PLAN WHO ARE IN NEED OF MEDICAL CARE AFTER MEETING THE SERVICE AND OTHER REQUIREMENTS DESCRIBED IN THE PLAN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt016018686
IRS990/NetAssetsOrFundBalancesEOYAmt09476152
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt016563
IRS990/OccupancyGrp/TotalAmt016563
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04569
IRS990/OfficeExpensesGrp/TotalAmt04569
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013937
IRS990/OtherExpensesGrp/TotalAmt013937
IRS990/OtherLiabilitiesGrp/BOYAmt04476124
IRS990/OtherLiabilitiesGrp/EOYAmt04592464
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER NON-OPERATING ICNOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt051452
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt051452
IRS990/OtherRevenueTotalAmt051452
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEITH LEONARD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0PREMIUM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1OTHER OPERATING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt036032288
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13060808
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt036032288
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13060808
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt036057442
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0559056
IRS990/PYOtherExpensesAmt04481103
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt039784228
IRS990/PYRevenuesLessExpensesAmt0-195261
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt040538545
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt040343284
IRS990/ReconcilationRevenueExpnssAmt0-6542534
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt039144548
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt016018686
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09476152
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09784207
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07437310
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt046302391
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04035000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1536695
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt220769
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ESTIMATED INSURANCE CLAIMS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO OTHER AGENCIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO OTHER FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt09173418
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FLORIDA PRIME INVESTMENT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt039759857
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt09173418
IRS990ScheduleD/TotalExpensesPerForm990Amt046302391
IRS990ScheduleD/TotalLiabilityAmt04592464
IRS990ScheduleD/TotalRevenuePerForm990Amt039759857
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt039759857
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt046302391
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt02000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0177418
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt012419
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt050355
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt02400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEITH LEONARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0244592
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES OF THE FILING ORGANIZATION ARE COMPENSATED BY THE DISTRICT SCHOOL BOARD OF ESCAMBIA COUNTY, FLORIDA, A RELATED GOVERNMENT ENTITY. COMPENSATION AND BENEFITS PROVIDED TO THESE INDIVIDUALS ARE DETERMINED PURSUANT TO POLICIES, PROCEDURES AND PROCESSES OF THE DISTRICT SCHOOL BOARD OF ESCAMBIA COUNTY, FLORIDA.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SUPERINTENDENT OF THE DISTRICT SCHOOL BOARD OF ESCAMBIA COUNTY, FLORIDA IS A TRUSTEE OF THE FILING ORGANIZATION. THE SUPERINTENDENT CONDUCTS A COMPREHENSIVE REVIEW OF THE FORM 990 ALONG WITH THE FINANCE DEPARTMENT OF THE SCHOOL DISTRICT AND OUTSIDE ACCOUNTANTS. THE RETURN IS PROVIDED TO ALL TRUSTEES IN FULL BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES OF THE FILING ORGANIZATION ARE COMPENSATED BY THE DISTRICT SCHOOL BOARD OF ESCAMBIA COUNTY, FLORIDA, A RELATED GOVERNMENT ENTITY. COMPENSATION AND BENEFITS PROVIDED TO THESE INDIVIDUALS ARE DETERMINED PURSUANT TO POLICIES, PROCEDURES AND PROCESSES OF THE DISTRICT SCHOOL BOARD OF ESCAMBIA COUNTY, FLORIDA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OVERSIGHT OF AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT: THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE DISTRICT SCHOOL BOARD OF ESCAMBIA COUNTY FLORIDA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0GOV'T
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt075 N PACE BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PENSACOLA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd032505
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt023486553
IRS990/TotalAssetsEOYAmt017411049
IRS990/TotalAssetsGrp/BOYAmt023486553
IRS990/TotalAssetsGrp/EOYAmt017411049
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04042901
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042259490
IRS990/TotalFunctionalExpensesGrp/TotalAmt046302391
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07467867
IRS990/TotalLiabilitiesEOYAmt07934897
IRS990/TotalLiabilitiesGrp/BOYAmt07467867
IRS990/TotalLiabilitiesGrp/EOYAmt07934897
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016018686
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09476152
IRS990/TotalOtherCompensationAmt0117920
IRS990/TotalProgramServiceExpensesAmt042259490
IRS990/TotalProgramServiceRevenueAmt039093096
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0615309
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039144548
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt039759857
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023486553
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017411049
IRS990/TotReportableCompRltdOrgAmt0402399
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt075 NORTH PACE BOULEVARD
IRS990/USAddress/CityNm0PENSACOLA
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032505
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.ESCAMBIA.K12.FL.US
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH LEONARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08504326121
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESCAMBIA SCHOOL DISTRICT BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ESCA
ReturnHeader/Filer/EIN0592547974
ReturnHeader/Filer/PhoneNum08504326121
ReturnHeader/Filer/USAddress/AddressLine1Txt075 NORTH PACE BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0PENSACOLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032505
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0440160260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FORVIS MAZARS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0255 S ORANGE AVENUE SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORLANDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032801
ReturnHeader/PreparerPersonGrp/PhoneNum04077405400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER C GUBLER
ReturnHeader/ReturnTs02025-05-12T09:42:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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