Civic Intelligence

The Center for Special Needs Trust

EIN 59-3705979 • 501(c)3 • Fort Lauderdale, FL

View Organization Page

Profile

To offer specialized administrative seervices for impoverished people with disabilities who have special needs trusts for the purpose of improving their quality of life.

201 East Las Olas Blvd 1800Fort Lauderdale, FL 33301

www.centertrust.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.97x

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

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

170.83x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

1st percentile

-598%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$159,249

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2020

Asset Growth

100th percentile

1353%

Faster asset growth than 100% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-90%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$109,947,480

Up $102,381,121 (+1353%) from 2023

Liabilities

Up

$106,427,719

Up $106,104,995 (+32878%) from 2023

Net Assets

Down

$3,519,761

Down $3,723,874 (-51%) from 2023

Operations
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Down

$623,014

Down $5,921,062 (-90%) from 2023

Expenses

Down

$4,346,888

Down $495,815 (-10%) from 2023

Net Income

Down

-$3,723,874

Down $5,425,247 (-319%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

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

$150M$100M$50M$0Assets 2010: $3,509,234Liabilities 2010: $57,247Net Assets 2010: $3,451,9872010Assets 2011: $3,681,642Liabilities 2011: $38,670Net Assets 2011: $3,642,9722011Assets 2012: $3,586,947Liabilities 2012: $142,351Net Assets 2012: $3,444,5962012Assets 2013: $3,617,465Liabilities 2013: $114,688Net Assets 2013: $3,502,7772013Assets 2014: $2,865,451Liabilities 2014: $202,167Net Assets 2014: $2,663,2842014Assets 2015: $3,308,365Liabilities 2015: $79,382Net Assets 2015: $3,228,9832015Assets 2016: $3,445,547Liabilities 2016: $208,330Net Assets 2016: $3,237,2172016Assets 2017: $3,565,835Liabilities 2017: $466,040Net Assets 2017: $3,099,7952017Assets 2018: $3,641,677Liabilities 2018: $247,049Net Assets 2018: $3,394,6282018Assets 2019: $3,509,197Liabilities 2019: $80,393Net Assets 2019: $3,428,8042019Assets 2020: $4,031,632Liabilities 2020: $161,251Net Assets 2020: $3,870,3812020Assets 2021: $5,151,201Liabilities 2021: $201,868Net Assets 2021: $4,949,3332021Assets 2022: $5,706,287Liabilities 2022: $164,025Net Assets 2022: $5,542,2622022Assets 2023: $7,566,359Liabilities 2023: $322,724Net Assets 2023: $7,243,6352023Assets 2024: $109,947,480Liabilities 2024: $106,427,719Net Assets 2024: $3,519,7612024

Highlighted filing

2024

Assets$109,947,480
Liabilities$106,427,719
Net Assets$3,519,761
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$10M$5.0M$0-$5.0MRevenue 2010: $4,946,162Expenses 2010: $6,142,390Net Income 2010: -$1,196,2282010Revenue 2011: $6,650,259Expenses 2011: $6,416,322Net Income 2011: $233,9372011Expenses 2012: $5,084,5862012Revenue 2013: $4,087,034Expenses 2013: $4,108,120Net Income 2013: -$21,0862013Revenue 2014: $2,934,396Expenses 2014: $3,782,010Net Income 2014: -$847,6142014Revenue 2015: $4,865,588Expenses 2015: $4,275,999Net Income 2015: $589,5892015Revenue 2016: $4,969,740Expenses 2016: $4,982,550Net Income 2016: -$12,8102016Revenue 2017: $4,389,768Expenses 2017: $4,639,697Net Income 2017: -$249,9292017Revenue 2018: $5,381,854Expenses 2018: $5,032,164Net Income 2018: $349,6902018Revenue 2019: $4,705,956Expenses 2019: $4,806,582Net Income 2019: -$100,6262019Revenue 2020: $5,875,159Expenses 2020: $5,150,487Net Income 2020: $724,6722020Revenue 2021: $5,035,526Expenses 2021: $3,956,574Net Income 2021: $1,078,9522021Revenue 2022: $4,752,053Expenses 2022: $4,159,124Net Income 2022: $592,9292022Revenue 2023: $6,544,076Expenses 2023: $4,842,703Net Income 2023: $1,701,3732023Revenue 2024: $623,014Expenses 2024: $4,346,888Net Income 2024: -$3,723,8742024

Highlighted filing

2024

Revenue$623,014
Expenses$4,346,888
Net Income-$3,723,874
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$109,947,480
Liabilities
$106,427,719
Net assets
$3,519,761
Revenue
$623,014
Expenses
$4,346,888
Net income
-$3,723,874
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$110$106$3.52$0.62$4.35$3.72
2023Detailed filing. Detailed filing data is available for this year.$7.57$0.32$7.24$6.54$4.84$1.70
2022Detailed filing. Detailed filing data is available for this year.$5.71$0.16$5.54$4.75$4.16$0.59
2021Detailed filing. Detailed filing data is available for this year.$5.15$0.20$4.95$5.04$3.96$1.08
2020Detailed filing. Detailed filing data is available for this year.$4.03$0.16$3.87$5.88$5.15$0.72
2019Detailed filing. Detailed filing data is available for this year.$3.51$0.08$3.43$4.71$4.81$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.64$0.25$3.39$5.38$5.03$0.35
2017Detailed filing. Detailed filing data is available for this year.$3.57$0.47$3.10$4.39$4.64$0.25
2016Detailed filing. Detailed filing data is available for this year.$3.45$0.21$3.24$4.97$4.98$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.31$0.08$3.23$4.87$4.28$0.59
2014Detailed filing. Detailed filing data is available for this year.$2.87$0.20$2.66$2.93$3.78$0.85
2013Detailed filing. Detailed filing data is available for this year.$3.62$0.11$3.50$4.09$4.11$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$0.14$3.44$5.08
2011Summary only. Only limited summary data is available for this year.$3.68$0.04$3.64$6.65$6.42$0.23
2010Summary only. Only limited summary data is available for this year.$3.51$0.06$3.45$4.95$6.14$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$623,014
Mission and Program Overview

Mission

To offer specialized administrative services for impoverished people with disabilities who have special needs trusts for the purpose of improving their quality of life.

The center for special needs trust administration ("the center") provides specialized trustee and trust administration services to the disabled and elderly community to protect asset based public benefits. Our mission is to give our beneficiaries quality of life while preserving eligibility for income and asset based resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,243,635$3,519,761▼ $3,723,874
Accounts Receivable$1,268,952$0▼ $1,268,952
Investments Other Securities$776,848$776,848→ $0
Land, Buildings, and Equipment, Net$763,019$763,019→ $0
Other Notes and Loans Receivable, Net$474,806$474,806→ $0
Prepaid Expenses and Deferred Charges$73,000$273,488▲ $200,488
Cash and Non-Interest-Bearing Accounts$2,662,722$248,514▼ $2,414,208
Investments Program Related$172,678$172,678→ $0
Savings and Temporary Cash Investments$130,987$0▼ $130,987
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,566,359$109,947,480▲ $102,381,121
Other Assets Total$1,243,347$107,238,127▲ $105,994,780
Liabilities
Other Liabilities$224,224$106,427,598▲ $106,203,374
Accounts Payable and Accrued Expenses$98,500$121▼ $98,379
Total Liabilities$322,724$106,427,719▲ $106,104,995
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,243,635$3,519,761▼ $3,723,874
Total Liabilities and Net Assets / Fund Balance$7,566,359$109,947,480▲ $102,381,121

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$100,000--
Land$763,019--
Equipment-$76,629-
Other Assets Org$2--
Other Land Buildings--$-142,070
Compensation and Service Providers
Top Officer Pay9th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle DiebertPresidentFT$19,692$923$20,615
Laura DavisVice PresidentFT$19,038$831$19,869
Carl SchroederSecretaryFT$13,327$675$14,002

Highest Paid Contractors

ContractorServicesLocationCompensation
Nperspective Advisory Services LLCAdvisory941 W MORSE BLVD STE 100, Winter Park, FL 32789$512,072
Akerman LLPLegalPO BOX 4906, Orlando, FL 32802$381,334
Kapilamukamal LLPAccounting & Tax1000 S FEDERAL HWY STE 200, Fort Lauderdale, FL 33316$281,888
Hill Ward & Henderson PaLegal101 E KENNEDY BLVD STE 3700, Tampa, FL 33602$226,743
Fiduciary Tax & Accounting ServicesAdministrative & Tax737 MAIN STREET STE 200, Safety Harbor, FL 34695$184,733
Revenue and Support

Revenue Composition

Contributions and Grants
$62,911
Program Service Revenue
$545,458
Investment Income
$11,690
Other Revenue
$2,955
All Other Contributions
$62,911
Change in Net Assets
$-3,723,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,726,270
Salaries, Compensation, and Employee Benefits$1,620,618
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,107,400$158,201-$1,265,601
Fees for Services Accounting$779,426$4,445-$783,871
Fees for Services Legal$704,769--$704,769
Fees for Services Management-$511,701-$511,701
Office Expenses$113,263$139,590-$252,853
Other Employee Benefits$181,718$25,959-$207,677
Fees for Services Other$90,177$40,917-$131,094
Insurance-$117,572-$117,572
Payroll Taxes$83,372$11,911-$95,283
Occupancy$2,637$80,633-$83,270
Current Officers, Directors, Trustees, and Key Employees$45,550$6,507-$52,057
Other Expenses$13,141$18,850-$18,850
All Other Expenses$2,974$15,499-$18,473
Advertising$6,355--$6,355
Fees for Service Investment Mgmnt Fees$2,247--$2,247
Travel$1,398--$1,398
Total Functional Expenses$3,176,657$1,170,231$0$4,346,888
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restitution Payable$106,234,199
Due to Clients$103,642
Credit Card Payable$79,774
Accrued Liabilities$5,033
Deferred Revenue$4,950
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of governing body; thus no meetings were held for contemporaneous documentation.”

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

“The form 990 is prepared by the independant accountant, then reviewed by the chief restructuring officer. Afterwards, a copy of the form 990 will be provided to the bankruptcy trustee prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The center for special needs trust administration inc. ("the center") takes its responsibility in the area of conflict of interest seriously and has always had a conflict of interest policy. The core of this long standing policy, as well as the written conflict of interest policy document ("policy"), provides that transactions with parties with whom a conflicting interest exists may be undertaken only if fully disclosed, are in the best interests of the center, and done at fair market value. In the event of a potential conflict, that person shall recuse themselves from the discussion and vote.”

Form 990, Part VI, Section B, Line 15A

“The company has established a policy of review of executive and key employee compensation which includes approval by independant persons and use of data from peer institutions. The company's board of directors established a "standing committee" which is responsible for providing recomendations regarding compensation for all company executive and key employees. The standing committee keeps a detailed record of the meetings and discussions relative to executive and key employee compensations. This policy is available upon request.”

Form 990, Part VI, Section C, Line 19

“Governing documents, financial statements, and the conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

Filer Name
The Center for Special Needs Trust
EIN
59-3705979
Phone
9544682444
Address
201 EAST LAS OLAS BLVD 1800, FORT LAUDERDALE, FL 33301

Signing Officer

Name
Michael Goldberg
Title
Ch 11 Trustee
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Fl
Voting Board Members
1
Independent Board Members
0
Employees
24

Preparer

Firm
KapilaMukamal LLP
Address
1000 S Federal Highway 200, Fort Lauderdale, FL 33316
Preparer
Lesley J Johnson
Phone
9547611011
Supplemental Narrative

Financial Statement Notes

Part II, Line 9: Organization Reporting of conservation easements.

“The center has an environmental easement on the property that will restrict the use of the property to environmentally sound timber harvesting only. This property is next to a ski resort and was otherwise considered at risk of development. The appalachian trail runs through the property and is considered to have some environmentally sensitive flora.”

Part IV, Line 1B: Why is organization an agent, trustee, custodian or other intermediary for contrib

“The organization provides special administrative services for impoverished people with disabilities who have special needs trusts for the purpose of improving their quality of life. These trusts are administered according to strict guidelines under medicaid law. The organization also administers the investment of the trusts in the best interests of the trust beneficiaries.”

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