Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Old School Square Center for the Arts
EIN 65-0032803 • 501(c)3 • Delray Beach, FL
Profile
Old school squares mission is to be the communitys cultural center and gathering place for enriching the lives of all people by providing a total arts experience through visual and performing arts, education, and entertainment, while preserving our national historic site.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.28x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Balance Sheet
Assets
Down$819,553
Down $133,520 (-14%) from 2023
Liabilities
Down$226,168
Down $3,429 (-1.5%) from 2023
Net Assets
Down$593,385
Down $130,091 (-18%) from 2023
Revenue
Down$18,919
Down $113,075 (-86%) from 2023
Expenses
Down$97,640
Down $42,836 (-30%) from 2023
Net Income
Down-$78,721
Down $70,239 (-828%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $819,553
- Liabilities
- $226,168
- Net assets
- $593,385
- Revenue
- $18,919
- Expenses
- $97,640
- Net income
- -$78,721
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2023 to Sep 30, 2024
- Signed
- May 14, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $18,919
Mission and Program Overview
Mission
Old School Square's Mission is to be the community's cultural center and gathering place for enriching the lives of all people by providing a total arts experience through visual and performing arts, education, and entertainment, while preserving our National Historic Site.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $544,939 | $456,917 | ▼ $88,022 |
| Investments Other Securities | $70,677 | $73,737 | ▲ $3,060 |
| Land, Buildings, and Equipment, Net | $50,130 | - | - |
| Total Assets | $953,073 | $819,553 | ▼ $133,520 |
| Other Assets Total | $287,327 | $288,899 | ▲ $1,572 |
| Liabilities | |||
| Other Liabilities | $229,400 | $226,168 | ▼ $3,232 |
| Accounts Payable and Accrued Expenses | $197 | - | - |
| Total Liabilities | $229,597 | $226,168 | ▼ $3,429 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $370,729 | $593,385 | ▲ $222,656 |
| Net Assets With Donor Restrictions | $352,747 | - | - |
| Total Net Assets Fund Balance | $723,476 | $593,385 | ▼ $130,091 |
| Total Liabilities and Net Assets / Fund Balance | $953,073 | $819,553 | ▼ $133,520 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | - | $60,506 | $60,506 |
| Equipment | - | $35,919 | $35,919 |
| Leasehold Improvements | - | $28,542 | $28,542 |
| Other Assets Org | $5,060 | - | - |
| Other Securities | $73,737 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Patty Jones | Chairman |
| Deborah Dowd | Vice Chair |
| Bill Branning | Director |
| Cynthia Ridley | Director |
| Gregg Weiss | Director |
| Janet Meeks | Director |
| Joe Gillie | Director |
| Sherry Davis | Director |
| Francis Bourque | Founder |
| Pati Maguire | Secretary |
| Judy Mollica | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $50
- Program Service Revenue
- $11,338
- Investment Income
- $3,260
- Other Revenue
- $4,271
- All Other Contributions
- $50
- Change in Net Assets
- $-78,721
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $18,919
- Total Revenue per Audited Statements
- $18,919
- Total Revenue per Form 990
- $18,919
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $97,640 |
| Total Fundraising Expense | $2,169 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Accounting | - | $21,862 | - | $21,862 |
| Information Technology | - | $11,604 | - | $11,604 |
| Insurance | - | $9,098 | - | $9,098 |
| Interest | $8,792 | - | - | $8,792 |
| Fees for Services Legal | - | $8,635 | - | $8,635 |
| All Other Expenses | $506 | $4,451 | $2,169 | $7,126 |
| Advertising | - | $3,566 | - | $3,566 |
| Other Expenses | - | $3,534 | - | $3,534 |
| Office Expenses | - | $309 | - | $309 |
| Fees for Services Management | - | $150 | - | $150 |
| Total Functional Expenses | $9,298 | $86,173 | $2,169 | $97,640 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $97,640 |
| Total Expenses per Audited Statements | $97,640 |
| Total Expenses per Form 990 | $97,640 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Eidl Loan | $226,168 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- No
- 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, Page 6, Part VI, Line 6
“Membership: there may be members who are recognized for their charitable contributions, but these shall be considered members in the they shall have no voting privileges. A self-perpetuating board of directors shall govern the corporation.”
Form 990, Page 6, Part VI, Line 7A
“The board of directors shall be a self-perpetuating board of directors and shall be elected by the board of directors of the corporation at the annual meeting of the board of directors.”
Form 990, Page 6, Part VI, Line 11B
“Form 990 is emailed to each current board member for their review before the return is filed.”
Form 990, Page 6, Part VI, Line 12C
“Conflict of interest policy: the board and key employees of the organization discuss the conflict of interest policy annualy. New conflict of interest statements are signed by each member and key employees. The signed documents are maintained by the secretary and are availble for inspection upon request by the general public.”
Form 990, Page 6, Part VI, Line 15A
“Office and key employee compensation policy: both officers and key employees compensation is determined by first, a budget review by the finance committee. The finance committee makes its recommendation to the executive committee, which in turn is presented to the board for final approval. The organization maintains a compensation analysis of performance and salary history and how it relates to market conditions. The board collectively, in quorum, votes to establish the salaries for the following year.”
Form 990, Page 6, Part VI, Line 15B
“Officer and key employee compensation policy: both officers and key employees compensation is determined by first, a budget review by the finance committee. The finance committee makes its recommendation to the executive committee, which in turn is presented to the board for final approval. The organization maintains a compensation analysis of performance and salary history and how it relates to marketing conditions. The board collectively, in quorum, votes to establish the salaries for the following year.”
Form 990, Page 6, Part VI, Line 19
“No other documents available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Old School Square Center for the
- EIN
- 65-0032803
- Phone
- 5612437922
- Address
- 455 NE 5TH AVENUE SUITE D442, DELRAY BEACH, FL 33483
Signing Officer
- Name
- Judy Mollica
- Title
- Treasurer
- Phone
- 5612437922
- Signed
- 2025-05-14
Organization Details
- Principal Officer
- Patty Jones
- Formed
- 1988
- Legal Domicile
- Fl
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 0
- Volunteers
- 9
Preparer
- Firm
- Ksdt & Co LLC
- Address
- 9300 S DADELAND BLVD STE 600, MIAMI, FL 33156-2721
- Preparer
- Patricia T Anderson
- Phone
- 3056703370
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Old school square's mission is to be the community's cultural center and gathering place for enriching the lives of all people by providing a total arts experience through visual and performing arts, education, and entertainment, while preserving our national historic site.”
Form 990, Page 2, Part III, Line 4D
“N/A”
Form 990, Part XI, Line 9
“Nondeductible expense -1,240 prior year adjustment -50,130 total -51,370”
Financial Statement Notes
Schedule D, Page 3, Part X
“The organization is exempt from income taxes under 501(c)(3) of the internal revenue code of 1986 and has been classified as publically supported organizations that are not private foundations under section 509 (a) of the code. Income determined to be unrelated business taxable income (ubti) would be taxable, which consists of revenue from concession activities held at events. The organization evaluates its uncertain tax positions in accordance with fasb asc 740, income taxes, which states that management's determination of the taxable status of an entity, including its status as a tax-exempt entity, is a tax position subject to the standards required for accounting for uncertainty in income taxes. Management does not beleive that the organization has any significant uncertain tax positions that would be material to the financial statements. There are currently no open federal or state tax years under audit.”
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| IRS990/MissionDesc | 0 | OLD SCHOOL SQUARE'S MISSION IS TO BE THE COMMUNITY'S CULTURAL CENTER AND GATHERING PLACE FOR ENRICHING THE LIVES OF ALL PEOPLE BY PROVIDING A TOTAL ARTS EXPERIENCE THROUGH VISUAL AND PERFORMING ARTS, EDUCATION, AND ENTERTAINMENT, WHILE PRESERVING OUR NATIONAL HISTORIC SITE. |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | SPLIT INTEREST AGREEMENT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DONATED ARTWORK - STATUES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | INVENTORY |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 AND HAS BEEN CLASSIFIED AS PUBLICALLY SUPPORTED ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509 (A) OF THE CODE. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME (UBTI) WOULD BE TAXABLE, WHICH CONSISTS OF REVENUE FROM CONCESSION ACTIVITIES HELD AT EVENTS. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, WHICH STATES THAT MANAGEMENT'S DETERMINATION OF THE TAXABLE STATUS OF AN ENTITY, INCLUDING ITS STATUS AS A TAX-EXEMPT ENTITY, IS A TAX POSITION SUBJECT TO THE STANDARDS REQUIRED FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT DOES NOT BELEIVE THAT THE ORGANIZATION HAS ANY SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS. THERE ARE CURRENTLY NO OPEN FEDERAL OR STATE TAX YEARS UNDER AUDIT. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OLD SCHOOL SQUARE'S MISSION IS TO BE THE COMMUNITY'S CULTURAL CENTER AND GATHERING PLACE FOR ENRICHING THE LIVES OF ALL PEOPLE BY PROVIDING A TOTAL ARTS EXPERIENCE THROUGH VISUAL AND PERFORMING ARTS, EDUCATION, AND ENTERTAINMENT, WHILE PRESERVING OUR NATIONAL HISTORIC SITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERSHIP: THERE MAY BE MEMBERS WHO ARE RECOGNIZED FOR THEIR CHARITABLE CONTRIBUTIONS, BUT THESE SHALL BE CONSIDERED MEMBERS IN THE THEY SHALL HAVE NO VOTING PRIVILEGES. A SELF-PERPETUATING BOARD OF DIRECTORS SHALL GOVERN THE CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS SHALL BE A SELF-PERPETUATING BOARD OF DIRECTORS AND SHALL BE ELECTED BY THE BOARD OF DIRECTORS OF THE CORPORATION AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FORM 990 IS EMAILED TO EACH CURRENT BOARD MEMBER FOR THEIR REVIEW BEFORE THE RETURN IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONFLICT OF INTEREST POLICY: THE BOARD AND KEY EMPLOYEES OF THE ORGANIZATION DISCUSS THE CONFLICT OF INTEREST POLICY ANNUALY. NEW CONFLICT OF INTEREST STATEMENTS ARE SIGNED BY EACH MEMBER AND KEY EMPLOYEES. THE SIGNED DOCUMENTS ARE MAINTAINED BY THE SECRETARY AND ARE AVAILBLE FOR INSPECTION UPON REQUEST BY THE GENERAL PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | OFFICE AND KEY EMPLOYEE COMPENSATION POLICY: BOTH OFFICERS AND KEY EMPLOYEES COMPENSATION IS DETERMINED BY FIRST, A BUDGET REVIEW BY THE FINANCE COMMITTEE. THE FINANCE COMMITTEE MAKES ITS RECOMMENDATION TO THE EXECUTIVE COMMITTEE, WHICH IN TURN IS PRESENTED TO THE BOARD FOR FINAL APPROVAL. THE ORGANIZATION MAINTAINS A COMPENSATION ANALYSIS OF PERFORMANCE AND SALARY HISTORY AND HOW IT RELATES TO MARKET CONDITIONS. THE BOARD COLLECTIVELY, IN QUORUM, VOTES TO ESTABLISH THE SALARIES FOR THE FOLLOWING YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | OFFICER AND KEY EMPLOYEE COMPENSATION POLICY: BOTH OFFICERS AND KEY EMPLOYEES COMPENSATION IS DETERMINED BY FIRST, A BUDGET REVIEW BY THE FINANCE COMMITTEE. THE FINANCE COMMITTEE MAKES ITS RECOMMENDATION TO THE EXECUTIVE COMMITTEE, WHICH IN TURN IS PRESENTED TO THE BOARD FOR FINAL APPROVAL. THE ORGANIZATION MAINTAINS A COMPENSATION ANALYSIS OF PERFORMANCE AND SALARY HISTORY AND HOW IT RELATES TO MARKETING CONDITIONS. THE BOARD COLLECTIVELY, IN QUORUM, VOTES TO ESTABLISH THE SALARIES FOR THE FOLLOWING YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | NONDEDUCTIBLE EXPENSE -1,240 PRIOR YEAR ADJUSTMENT -50,130 TOTAL -51,370 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | DELRAY BEACH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KSDT & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9300 S DADELAND BLVD STE 600 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MIAMI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
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