Civic Intelligence

Blue Waters Recovery Foundation Inc.

EIN 87-1534608 • 501(c)3 • Pompano Beach, FL

Pub. 78 Eligible

Profile

Providing a safe,structured recovery environment for persons suffering from alcohlism and drug addiction allowing for the application of the twelve steps to return persons to society usefully whole

521 SW 2nd PlacePompano Beach, FL 33060
Siviq Scores

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

Liabilities / Assets

100th percentile

58.16x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Assets

Down

$1,040

Down $8,166 (-89%) from 2023

Liabilities

Up

$60,491

Up $24,265 (+67%) from 2023

Net Assets

Down

-$59,451

Down $32,431 (-120%) from 2023

Revenue

Up

$1,066,528

Up $44,010 (+4.3%) from 2023

Expenses

Up

$1,098,959

Up $37,755 (+3.6%) from 2023

Net Income

Up

-$32,431

Up $6,255 (+16%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2022: -$45,630Liabilities 2022: $0Net Assets 2022: -$45,6302022Assets 2023: $9,206Liabilities 2023: $36,226Net Assets 2023: -$27,0202023Assets 2024: $1,040Liabilities 2024: $60,491Net Assets 2024: -$59,4512024

Highlighted filing

2024

Assets$1,040
Liabilities$60,491
Net Assets-$59,451

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2022: $936,807Expenses 2022: $982,437Net Income 2022: -$45,6302022Revenue 2023: $1,022,518Expenses 2023: $1,061,204Net Income 2023: -$38,6862023Revenue 2024: $1,066,528Expenses 2024: $1,098,959Net Income 2024: -$32,4312024

Highlighted filing

2024

Revenue$1,066,528
Expenses$1,098,959
Net Income-$32,431

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,066,528
Mission and Program Overview

Mission

Providing a safe,structured recovery environment for persons suffering from alcohlism and drug addiction allowing for the application of the twelve steps to return persons to society usefully whole

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,262$2,095▼ $167
Cash and Non-Interest-Bearing Accounts$6,944$-1,055▼ $7,999
Rtn Earn Endowment Incm Other Fnds$-27,020$-59,451▼ $32,431
Total Assets$9,206$1,040▼ $8,166
Liabilities
Accounts Payable and Accrued Expenses$36,226$60,491▲ $24,265
Total Liabilities$36,226$60,491▲ $24,265
Net Assets / Fund Balance
Total Net Assets Fund Balance$-27,020$-59,451▼ $32,431
Total Liabilities and Net Assets / Fund Balance$9,206$1,040▼ $8,166
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patricia SpangoCOOFT$62,601$62,601
Tiffany SkuratonCEOFT$55,538$55,538
Jacob HillmanDirectorPT$28,500$28,500
Samantha GarabedDirectorPT$13,800$13,800

Board Members and Trustees

NameTitle
Jeffrey SkuratonPresident
Peter CunninghamVice President
Micah KhuntangtaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,065,528
Change in Net Assets
$-32,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$918,816
Salaries, Compensation, and Employee Benefits$180,143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$176,891--$176,891
Current Officers, Directors, Trustees, and Key Employees$146,639--$146,639
Insurance$52,866--$52,866
Fees for Services Other$31,889--$31,889
All Other Expenses$25,656--$25,656
Other Salaries and Wages-$20,000-$20,000
Advertising$15,238--$15,238
Payroll Taxes$13,504--$13,504
Office Expenses-$10,647-$10,647
Travel$7,639--$7,639
Fees for Services Legal$4,536--$4,536
Total Functional Expenses$1,068,312$30,647$0$1,098,959
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Section 4.2. DUTIES. The following officers of this Corporation will have the following duties: A. President. The President will be the chief executive officer of the Corporation, will have general and active management of the business and affairs of the Corporation, subject to the directions of the Board of Directors, and, in the absence of the a Chair of the Board of Directors, will preside at all meetings of the Board of Directors. B. Vice President. Each Vice President, if one or more is elected, will have such powers and perform such duties as may, from time to time, be prescribed by the Board of Directors or by the President. In the event of the absense or disability of the President, the Vice President or Vice Presidents will succeed to the Presidents power and duties in Section

Member election for additional members Part VI line 7A

Section 3.4 a. Initial board each person named in the articles of incorporation as a member of the board of directors will hold office until the next annual meeting of bod and until such persons successor is elected and qualified or until such persons eariler resignation removal from office or death b. Annual election of board at annual meeting of the bod the incumbent bod will elect a successor bod by plurality vote. Each director so elected will hold office until the suceeding annual meeting and until directors successon has been elected and qualified or until such directors earlier resignation removal from office or death. C. Election of the chairman of the board of bod

Form 990 governing body review Part VI line 11

Section 3.4 election and term a. Each person named in the articles of incorporation as a member of the bod will hold office until the next annual meeting of the bod until such persons successor is elected and qualified or until such persons earlier resignation removal from office or death. B. Annual election of bod at each annual meeting of the bod the incumbent bod will elect a successor bod by pluraltiy vote each director so elected will hold office until the next succeeding annual meeting and until such directors successor has been elected and qualified or until such directros earlier resignation removal form office or death c. Election of chairman of the board.

Officer director etc mailing address Part VI line 9

Patricia spango 521 sw 2nd place pompano beach fl 33060

CEO executive director top management comp Part VI line 15A

Bod has the authority to fix the compensation of directors and employees nothing in these bylaws precludes any director form serving corporation in any other capacity and receiving proper compensation for such services

Other officer or key employee compensation Part VI line 15B

Bod has the authority to fix compensation of director and employees. Nothing in these bylaws precludes any director from serving this corporation in any other capacity and receiveing proper compensation for such service.

Governing documents etc available to public Part VI line 19

Articles of corporation and bylaws

Filing and Contact Details

Filer

Filer Name
Blue Waters Recovery Foundation
EIN
87-1534608
In Care Of
% TIFFANY SKURATON
Phone
9543440550
Address
521 SW 2ND PLACE, Pompano Beach, FL 33060

Signing Officer

Name
Tiffany Skuraton
Title
CEO
Phone
9737353783
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2021
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
5

Preparer

Firm
Abt Associates
Address
210 RIVER ST SUITE 12, Hackensack, NJ 07601
Preparer
Theresa Kohles Ea
Phone
2018917500
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Section 4.2. DUTIES. The following officers of this Corporation will have the following duties: A. President. The President will be the chief executive officer of the Corporation, will have general and active management of the business and affairs of the Corporation, subject to the directions of the Board of Directors, and, in the absence of the a Chair of the Board of Directors, will preside at all meetings of the Board of Directors. B. Vice President. Each Vice President, if one or more is elected, will have such powers and perform such duties as may, from time to time, be prescribed by the Board of Directors or by the President. In the event of the absense or disability of the President, the Vice President or Vice Presidents will succeed to the Presidents power and duties in Section
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECTION 3.4 A. INITIAL BOARD EACH PERSON NAMED IN THE ARTICLES OF INCORPORATION AS A MEMBER OF THE BOARD OF DIRECTORS WILL HOLD OFFICE UNTIL THE NEXT ANNUAL MEETING OF BOD AND UNTIL SUCH PERSONS SUCCESSOR IS ELECTED AND QUALIFIED OR UNTIL SUCH PERSONS EARILER RESIGNATION REMOVAL FROM OFFICE OR DEATH B. ANNUAL ELECTION OF BOARD AT ANNUAL MEETING OF THE BOD THE INCUMBENT BOD WILL ELECT A SUCCESSOR BOD BY PLURALITY VOTE. EACH DIRECTOR SO ELECTED WILL HOLD OFFICE UNTIL THE SUCEEDING ANNUAL MEETING AND UNTIL DIRECTORS SUCCESSON HAS BEEN ELECTED AND QUALIFIED OR UNTIL SUCH DIRECTORS EARLIER RESIGNATION REMOVAL FROM OFFICE OR DEATH. C. ELECTION OF THE CHAIRMAN OF THE BOARD OF BOD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SECTION 3.4 ELECTION AND TERM A. EACH PERSON NAMED IN THE ARTICLES OF INCORPORATION AS A MEMBER OF THE BOD WILL HOLD OFFICE UNTIL THE NEXT ANNUAL MEETING OF THE BOD UNTIL SUCH PERSONS SUCCESSOR IS ELECTED AND QUALIFIED OR UNTIL SUCH PERSONS EARLIER RESIGNATION REMOVAL FROM OFFICE OR DEATH. B. ANNUAL ELECTION OF BOD AT EACH ANNUAL MEETING OF THE BOD THE INCUMBENT BOD WILL ELECT A SUCCESSOR BOD BY PLURALTIY VOTE EACH DIRECTOR SO ELECTED WILL HOLD OFFICE UNTIL THE NEXT SUCCEEDING ANNUAL MEETING AND UNTIL SUCH DIRECTORS SUCCESSOR HAS BEEN ELECTED AND QUALIFIED OR UNTIL SUCH DIRECTROS EARLIER RESIGNATION REMOVAL FORM OFFICE OR DEATH C. ELECTION OF CHAIRMAN OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PATRICIA SPANGO 521 SW 2ND PLACE POMPANO BEACH FL 33060
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOD HAS THE AUTHORITY TO FIX THE COMPENSATION OF DIRECTORS AND EMPLOYEES NOTHING IN THESE BYLAWS PRECLUDES ANY DIRECTOR FORM SERVING CORPORATION IN ANY OTHER CAPACITY AND RECEIVING PROPER COMPENSATION FOR SUCH SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOD HAS THE AUTHORITY TO FIX COMPENSATION OF DIRECTOR AND EMPLOYEES. NOTHING IN THESE BYLAWS PRECLUDES ANY DIRECTOR FROM SERVING THIS CORPORATION IN ANY OTHER CAPACITY AND RECEIVEING PROPER COMPENSATION FOR SUCH SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ARTICLES OF CORPORATION AND BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THERESA KOHLES EA
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ReturnHeader/ReturnTs02025-11-14T15:47:18-05:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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