As of February 2016, there are 4,460 registered nonprofits in Palm Beach County, with 46% being independent 501(c)(3) organizations. The total assets of these nonprofits amount to approximately $13.66 billion, with foundations holding 44% of the asset value. Key challenges include a rise in small nonprofits, increased government regulations, and competition for donor funding.

1. Nonprofit Data for Palm Beach County
School of Public Administration
Ron Nyhan, PhD
Aloha Balza, MPA
Nonprofits First
June, 2016

2. Overview
• Data Sources Used for Analysis
• County Level Summaries
• 501(c)(3) Summaries
• Foundation Summaries
• FAU Community Engagement
• Potential Opportunities for Nonprofits in PBC

3. IRS Data Source
• IRS Business Master File (BMF) from February
2016
The IRS Business Master Files (BMF) contain
descriptive information for all active organizations that
have registered for tax-exempt status with the IRS.
They include all registered and active organizations,
including public charities, private foundations and
501(c) and other exempt organizations, including social
welfare organizations, trade unions, and others.

4. IRS Data Source
• All records were downloaded from IRS BMF
https://www.irs.gov/Charities-&-Non-
Profits/Exempt-Organizations-Business-Master-
File-Extract-EO-BMF for the State of Florida
• Florida data were sorted by cities and collected
for those in Palm Beach County

5. IRS Data Caveats
• IRS records are based on the primary address of the
organization. There are many nonprofits who may
support activities in Palm Beach County without
having their address here. Additionally, nonprofits
whose primary address is in Palm Beach county may
support activities outside the county.
• Data are self-reported from 990’s with no editing or
verification by IRS
• Usual errors in data input
• “Churches” need not report any information and
therefore are under-reported

6. County Level Summaries
There were 4,460 nonprofits registered
with the IRS in Palm Beach County in
February, 2016.

7. Different IRS Nonprofit
Designations
IRS
Nonprofits
501(c)(3)
Independent
Foundations

8. County Level Breakdown
Type Count Distinct Percentage
Independent 501(c)(3) 2,162 46%
Foundations 985 21%
Churches 660 14%
Not Deductible 467 10%
Subordinate 154 3%
Deductible not 501(c)(3) 80 2%
Schools 77 2%
Remainder Trusts 61 1%
Misc. 14* Less than 0%
TOTAL 4660 100%
*Hospital or medical research organization(s) and organization(s)
that operate for the benefit of college or university.

9. PBC Nonprofits by IRS Type
* Only those registered with the IRS.
Independent
501(c)(3)
47%
Foundations
21%
Churches*
14%
Not Deductible
10%
Subordinate
3%
Deductible not
501(c)(3)
2%
Schools
2%
Remainder Trust
1%

10. PBC Nonprofits by Asset Value
TOTAL ASSETS: $13,662,125,184
* Only those registered with the IRS.
$6,043,199,388
$3,482,595,390
$1,913,250,238
$722,829,820
$669,706,635
$453,907,744
$260,141,198
$86,734,572
$16,360,540
$13,399,659
Foundations
Independent 501(c)(3)
Not Deductible
Schools
Hospitals
Remainder Trust
University
Subordinate
Churches*
Deductible not 501(c)(3)

11. PBC Nonprofits by Asset Value
TOTAL ASSETS: $13,662,125,184
Foundations
44%
Independent
501(c)(3)
26%
Not Deductible
14%
Schools
5%
Hospitals
5%
Remainder Trust
3%
University
2%
Subordinate
1%

12. 501 (c)(3) Focus
Independent and Foundations
Excluded were:
• Churches (14%) – as their count is not reliable
and is understated
• Not Deductible (10%) – typically 501(c)(4) and
(c)(6) whose donations are not tax deductible
• Subordinate (3%) – subsidiaries who do not have
separate legal status
• Deductible but not 501 (c)(3) (2%) – typically
501(c)(4) and (c)(6) who have special deductibility
status (e.g. veterans organizations)
• Schools (2%) – not consider relevant to this
study
• Remainder Trusts (1%) – individual serving
• Misc. (less than 1%) – Hospital or medical
research organizations and organizations that
operate for the benefit of a college or university.

13. Independent 501(c)(3)
Summaries
There are many nonprofits in PBC but few with
significant revenues or assets.

14. 501(c)(3) by Revenue
TOTAL Organizations: 2,162
35 (2%)
123 (6%)
76 (4%)
89 (4%)
161 (7%)
187 (9%)
162 (7%)
1008 (47%)
321 (15%)
Greater Than $10M
$1M - $10M
$500K - $1M
$250K - $500K
$100K - $250K
$25K - $100K
Less Than $25K
$0
No Data

15. Revenue Comparison of
Nonprofits
Nonprofit Revenue US % PBC %*
Under $100,000 29.5 30
100,000 - 500,000 37.0 30
500,000 to 1,000,000 10.6 9
Greater than 1,000,000 23.3 18.9
*After adjusting for $0 reporting and no data (n=833)

16. Top Twenty 501(c)(3) by Revenue
NAME REVENUE_AMT
HOSPICE OF PALM BEACH COUNTY INC $89,869,474
ORLANDO REHABILITATION GROUP INC $55,244,532
SOUTHEAST FLORIDA BEHAVIORAL HEALTH NETWORK INC $51,040,554
HOSPICE BY THE SEA INC $50,423,274
GULFSTREAM GOODWILL INDUSTRIES INC $46,626,117
JOSEPH L MORSE GERIATRIC CENTER $46,162,671
BRRH FOUNDATION INC $45,386,236
TRUSTBRIDGE INC $43,418,524
THE NORTHEAST HEALTH GROUP INC $37,817,109
JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC $36,533,781
RAYMOND F KRAVIS CENTER FOR THE PERFORMING ARTS INC $35,566,977
JEWISH FEDERATION OF PALM BEACH COUNTY INC $34,911,738
NORTON MUSEUM OF ART INC $34,651,793
FLORIDA COMMUNITY HEALTH CENTERS INC $30,344,992
BETHESDA HEALTH INC $26,420,856
THE REHABILITATION GROUP OF PENNSYLVANIA INC $23,080,557
THE JEROME GOLDEN CENTER FOR BEHAVIORAL HEALTH INC $22,268,528
MAX PLANCK FLORIDA CORPORATION $18,302,545
SILVER LAKE CENTER INC $16,768,329

17. Independent 501(c)(3) in PBC
Assets
• Only 8% of the 501(c)(3)s have greater than $1m
in assets
• 75% have less than $500k
8%
75%
17%
$1M or More
Less Than $500K
All Others

18. 501(c)(3) by Assets
TOTAL Organizations: 2,162
17 (1%)
36 (2%)
124 (6%)
45 (2%)
181 (8%)
471 (22%)
967 (45%)
321 (15%)
Greater Than $50M
$10M - $50M
$1M - $10M
$500K - $1M
$100K - $500K
$1 - $100K
$0
No Data

19. Top Ten 501(c)(3) by Assets
FEDERATION CCRC OPERATIONS CORP $213,600,957
BETHESDA HEALTH INC $212,467,884
TRUSTBRIDGE INC $167,544,199
BRRH FOUNDATION INC $161,444,189
COMMUNITY FOUNDATION FOR PALM BEACH & MARTIN COUNTIES INC $157,078,343
RAYMOND F KRAVIS CENTER FOR THE PERFORMING ARTS INC $149,357,633
NORTON MUSEUM OF ART INC $138,057,299
JEWISH FEDERATION OF PALM BEACH COUNTY INC $137,896,588
JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC $127,893,043
HOSPICE OF PALM BEACH COUNTY FOUNDATION INC $115,590,339

20. NTEE Classifications
The National Taxonomy of Exempt Entities divides
the universe of NPOs into 26 major groups under 10
broad categories:
Health
Education
Environment
and Animals
Arts,
Culture, and
Humanities
Human Service
Religion
Related
Public, Societal
Benefit
International,
Foreign Affairs
Mutual/
Membership
Benefit
Unknown,
Unclassified

21. NTEE Broad Categories in PBC
TOTAL Organizations: 2,162
Arts & Culture
7%
Education
10% Environment &
Animals
8%
Health
12%
Human Service
33%
International &
Foreign Affairs
3%
Public & Societal
Benefit
13%
Religion
7%
Mutual/Membershi
p Benefit
0%
Unknown/Unclassif
ied
7%

22. NTEE Broad Categories in PBC
TOTAL Independent Organizations: 2,162
155 (7%)
229 (11%)
171 (8%)
249 (12%)
548 (25%)
159 (7%)
425 (20%)
74 (3%)
5 (0%)
147 (7%)
Arts & Culture
Education
Environment & Animals
Health
Human Service
International & Foreign Affairs
Public & Societal Benefit
Religion
Mutual/Membership Benefit
Unknown/Unclassified

23. NTEE Broad Categories by Assets
TOTAL Assets: $3,482,595,390
$515,366,846
$66,531,497
$143,991,924
$933,437,847
$910,721,847
$2,323,987
$673,728,376
$33,280,971
$21,618,201
$181,593,894
Arts & Culture
Education
Environment & Animals
Health
Human Service
International & Foreign Affairs
Public & Societal Benefit
Religion
Mutual/Membership Benefit
Unknown/Unclassified

24. NTEE Categories by Revenue
TOTAL Revenue: $1,790,626,601
$248,033,430
$44,081,224
$82,328,256
$479,721,501
$485,046,229
$3,135,332
$288,461,981
$23,155,974
$15,810,030
$120,852,644
Arts & Culture
Education
Environment & Animals
Health
Human Service
International & Foreign Affairs
Public & Societal Benefit
Religion
Mutual/Membership Benefit
Unknown/Unclassified

25. Number of Nonprofits by
NTEE Comparison
NTEE Category US % PBC %
Arts, Culture 9.9 7
Education 17.1 11
Environment and Animals 0.7 8
Health 12.9 12
Human Services 35.5 25
International Affairs 2.2 7
Public and Societal Benefit 11.6 20
Religion Related 6.2 3

26. Human Services NTEE Breakdown
TOTAL Organizations: 706
Crime& Legal
Related
4%
Employment
2%
Food, Agriculture &
Nutrition
4% Housing & Shelter
7%
Public Safety,
Disaster
Preparedness &
Relief
5%
Recreation & Sports
16%
Youth Development
13%
Human Services
49%

27. Human Services NTEE Breakdown
TOTAL Organizations: 706
27 (4%)
17 (2%)
28 (4%)
51 (7%)
35 (5%)
114 (16%)
92 (13%)
342 (49%)
Crime& Legal Related
Employment
Food, Agriculture & Nutrition
Housing & Shelter
Public Safety, Disaster
Preparedness & Relief
Recreation & Sports
Youth Development
Human Services

28. Foundations in PBC
• Foundation represent 21% of the total number of
nonprofit organizations in the IRS BMF*
*Note: As of February 2016
21%
79%
Foundations
All Others

29. Foundations in PBC
• Foundations have 44% of the asset value of all
nonprofits in PBC.
*Note: As of February 2016
44%
56% Foundations
All Others

30. Foundations by Assets
TOTAL Organizations: 985
1 (0%)
8 (1%)
49 (5%)
238 (24%)
120 (12%)
107 (11%)
100 (10%)
297 (30%)
3 (0%)
62 (6%)
Greater Than $1B
$100M - $1B
$10M -$100M
$1M - $10M
$500K - $1M
$250K - $500K
$100K - $250K
Less Than $100K
$0
No Data

31. Foundations in PBC
• Foundations bring in 28% of the nonprofit income
in PBC.
*Note: As of February 2016
28%
72%
Foundations
All Others

32. Foundations by Income
TOTAL Organizations: 985
30 (3%)
131 (13%)
81 (8%)
89 (9%)
122 (12%)
182 (18%)
271 (28%)
16 (2%)
1 (0%)
62 (6%)
Greater Than $10M
$1M - $10M
$500K - $1M
$250K - $500K
$100K - $250K
$25K - $100K
Less Than $25K
$0
Less Than $0
No Data

33. Top PBC Foundations by Income and Assets
E M LYNN FOUNDATION $258,442,575 $166,741,372
EUNICE JOYCE GARDINER CHARITABLE FOUNDATION $100,059,357 $128,301,652
KOVNER FOUNDATION $84,230,288 $239,008,206
CAROLE AND BARRY KAYE FOUNDATION INC $69,858,992 $392,189
WHITEHALL FOUNDATION INC $67,499,175 $94,913,567
ISENBERG FAMILY CHARITABLE FOUNDATION INC $61,234,980 $132,626,257
THE MARY ALICE FORTIN FOUNDATION $55,473,868 $150,349,777
THE CELIA L AND VICTOR W FARRIS FOUNDATION INC $47,448,551 $77,059,336
ARTHUR S DEMOSS FOUNDATION $42,470,250 $81,050,778
GERSTNER FAMILY FOUNDATION $35,726,958 $159,568,175
MCINTOSH FOUNDATION $33,302,898 $42,525,203
QUANTUM FOUNDATION INC $27,441,328 $153,470,417
THE WILLIAM H PITT III FOUNDATION INC $21,632,384 $60,570,340
ZSOLT & MARY RUMY CHARITABLE TRUST $18,032,561 $17,828,470
LATTNER FAMILY FOUNDATION INC $17,062,520 $73,401,966
HARCOURT M SYLVESTER CHARITABLE FOUNDATION INC $16,779,190 $29,885,081
ABRAMSON FAMILY FOUNDATION $16,604,899 $40,568,148
THE TWS FOUNDATION $16,426,665 $5,867,601
THE ASPEN GROVE FONDATION $15,160,398 $1,015,960
MARSHALL AND VERA LEA RINKER FOUNDATION INC $14,305,936 $28,002,401

34. Big 4 Challenges for PBC
Independent Nonprofits
• Significant increase in # of small nonprofits
• 1023 EZ
• Increased available wealth
• Increased governmental regulations
• Increased focus on outcome measures
• Increased competition for donor dollars

35. FAU Initiatives under
Consideration
• Establish a Center for Philanthropic Education and
Research at FAU
• Expand the IRS data to include Florida Corporate data,
solicitation data and Foundation Center into one major
publically accessible database
• Develop a partnership mapping system
• Develop an online clearing house of research findings and
tools to support nonprofit decision making