2024-05-14T14:24:52-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1 HIGHWOOD DRIVE TEWKSBURY MA 01876 990 2022-07-01 352226280 PBS LEARNING INSTITUTE INC PBSL 7818432663 350 GRANITE STREET 1203 BRAINTREE MA 02184 KIM GODFREY LOVETT EXECUTIVE DIRECTOR 7818432663 2024-05-10 1 KIM GODFREY LOVETT 999009999 1 MATTHEW KALIL CPA MBA P01517069 9785575300 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CENTER FOR IMPROVING YOUTH JUSTICE SIMON GONSOULIN 350 GRANITE STREET 1203 BRAINTREE MA 02184 2235143 0 X IMPROVINGYOUTHJUSTICE.ORG X 2004 MA THE PBS LEARNING INSTITUTE, INC. (PBS) (DBA CENTER FOR IMPROVING YOUTH JUSTICE) IS DEDICATED TO THE IMPLEMENTATION OF THE PERFORMANCE-BASED STANDARDS (PBS) SYSTEM OF CONTINUOUS IMPROVEMENT TO JUVENILE FACILITIES AND PROGRAMS AND THE EXPANSION OF THE APPROACH TO ALL RESIDENTIAL FACILITIES AND ADDITIONAL COMPONENTS OF THE JUVENILE JUSTICE SYSTEM. THE PBS' MISSION IS TO ENSURE PBS AND ITS APPLICATIONS TO OTHER SETTINGS, SUCH AS COMMUNITY-BASED STANDARDS (CBS), ARE IMPLEMENTED WITH INTEGRITY AND INTEGRATED INTO DAILY FACILITY AND AGENCY OPERATIONS. THE PBS LI SERVES AS THE FISCAL AGENT FOR PBS AND OPERATES AS A SELF-SUSTAINING ORGANIZATION.THE PBS' BOARD OF DIRECTORS (THE BOARD) IS RESPONSIBLE FOR SERVING AS THE GUARDIAN OF THE PBS' MISSION. THE BOARD MAKES SURE THE ORGANIZATION LIVES UP TO ITS BASIC COMMITMENT, ASSESSES ITS PERFORMANCE AT REGULAR INTERVALS AND MAKES SURE THE STAFF HAS THE RESOURCES NEEDED TO FULFILL ITS MISSION. 10 10 9 0 0 0 728582 780662 1412486 1448096 20520 6385 0 0 2161588 2235143 0 0 0 0 1220527 972100 0 0 0 1058272 1234387 2278799 2206487 -117211 28656 1893398 2244405 376101 663551 1517297 1580854 X THE PBS LEARNING INSTITUTE, INC. (PBS) (DBA CENTER FOR IMPROVING YOUTH JUSTICE) IS DEDICATED TO THE IMPLEMENTATION OF THE PERFORMANCE-BASED STANDARDS (PBS) SYSTEM OF CONTINUOUS IMPROVEMENT TO JUVENILE FACILITIES AND PROGRAMS AND THE EXPANSION OF THE APPROACH TO ALL RESIDENTIAL FACILITIES AND ADDITIONAL COMPONENTS OF THE JUVENILE JUSTICE SYSTEM. THE PBS' MISSION IS TO ENSURE PBS AND ITS APPLICATIONS TO OTHER SETTINGS, SUCH AS COMMUNITY-BASED STANDARDS (CBS), ARE IMPLEMENTED WITH INTEGRITY AND INTEGRATED INTO DAILY FACILITY AND AGENCY OPERATIONS. THE PBS LI SERVES AS THE FISCAL AGENT FOR PBS AND OPERATES AS A SELF-SUSTAINING ORGANIZATION.THE PBS' BOARD OF DIRECTORS (THE BOARD) IS RESPONSIBLE FOR SERVING AS THE GUARDIAN OF THE PBS' MISSION. THE BOARD MAKES SURE THE ORGANIZATION LIVES UP TO ITS BASIC COMMITMENT, ASSESSES ITS PERFORMANCE AT REGULAR INTERVALS AND MAKES SURE THE STAFF HAS THE RESOURCES NEEDED TO FULFILL ITS MISSION. 0 0 1677563 1448096 1. MEMBER SERVICES. PBS PROVIDES TRAINING AND TECHNICAL ASSISTANCE TO FACILITIES IN 37 STATES. THE TRAINING IS CONDUCTED VIA WEBINAR AS WELL AS ON SITE WITH PBS STAFF CONDUCT VISITS. TECHNICAL ASSISTANCE SERVICES INCLUDE SUPPORT AND TROUBLESHOOTING USE OF THE PBS STANDARDS AND PROGRAM COMPONENTS AS WELL AS THE WEB PORTAL. PBS EMPLOYS STAFF IN THE NATIONAL OFFICE TO HANDLE TRAINING AND TECHNICAL ASSISTANCE REQUESTS AND EMPLOYEES CONTRACT EMPLOYEES WHO PROVIDE THE SERVICES BY PHONE, EMAIL AND ON-SITE VISITS.2. PBS CONTINUES TO WORK ON THE FEDERAL GRANT FUNDED BY DOJ (OJJDP) TO DEVELOP JUVENILE REENTRY MEASUREMENT STANDARDS. PBS WAS AWARDED A SECOND DOJ (OJJDP) IMPROVING JUVENILE REENTRY PROGRAMS' DATA COLLECTION, ANALYSIS AND REPORTING. 1677563 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 7818432663 350 GRANITE STREET 1203 BRAINTREE MA 02184 JOSEPH DOMINICK DIRECTOR 2.00 X 0 0 0 DAVID GIORDANO DIRECTOR 2.00 X 0 0 0 VELVET MCGOWAN DIRECTOR 2.00 X 0 0 0 JOYCE BURRELL DIRECTOR (UNTIL JAN 2023) 2.00 X 0 0 0 JENNIFER WOOLARD PHD DIRECTOR (UNTIL MAY 2023) 2.00 X 0 0 0 TERRI WILLIAMS DIRECTOR & PAST TREASURER 2.00 X 0 0 0 MEGAN MILNER MS DIRECTOR & PAST CLERK 2.00 X 0 0 0 BARTLETT H STOODLEY DIRECTOR & PAST PRESIDENT 3.00 X 0 0 0 SIMON GONSOULIN PRESIDENT 3.00 X X 0 0 0 ERNESTINE GRAY VICE PRESIDENT 3.00 X X 0 0 0 ANGELA WILLIAMS TREASURER 2.00 X X 0 0 0 SHANNON WESTON PHD CLERK 2.00 X X 0 0 0 KIM GODFREY LOVETT EXECUTIVE DIRECTOR 40.00 X 211503 0 9290 MA FADEYI ASSOCIATE DIR. (UNTIL NOV '22) 40.00 X 186789 0 6622 LOURA COSTELLO COONS WEB DEVELOPER 40.00 X 137973 0 6226 STACEY BUSBY CONTROLLER 40.00 X 116979 0 2173 BRENDAN DONAHUE DIRECTOR OF TECHNOLOGY 40.00 X 104655 0 29121 757899 0 53432 5 0 1 0 NATIONAL COUNCIL OF JUVENILE & FAMILY CO PO BOX 8970 RENO NV 89507 PROGRAM CONSULTANT 134822 1 745231 35431 780662 MEMBERSHIP SERVICES 900099 1440996 1440996 7100 7100 1448096 6385 6385 2235143 1448096 0 6385 X 227885 91154 136731 619177 401205 217972 19112 13783 5329 46087 33238 12849 59839 35380 24459 869 869 30000 2376 27624 5425 5425 673453 664223 9230 13521 13521 116191 95603 20588 235236 222370 12866 24961 24961 14245 14245 10277 791 9486 EQUIPMENT 59602 29530 30072 OTHER EXPENSE 50607 49428 1179 2206487 1677563 528924 0 781756 468990 148470 149066 137084 260673 517852 28728 28678 14746 3330 18451 17987 929 464 459008 500141 199088 438800 1893398 2244405 166712 172636 38000 54677 171389 436238 376101 663551 X 1487297 1535804 30000 45050 1517297 1580854 1893398 2244405 28656 34901 0 X X 0 1 X 1 0 X 169212 281279 566553 728582 780662 2526288 1816798 1792133 1533569 1412486 1448096 8003082 1986010 2073412 2100122 2141068 2228758 10529370 0 953444 824144 675373 495133 638752 3586846 953444 824144 675373 495133 638752 3586846 6942524 4076 1814 16492 18718 6385 47485 4076 1814 16492 18718 6385 47485 1990086 2075226 2116614 2159786 2235143 10576855 0.65640 0.61390 0.00450 0.00400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15674 16204 -530 2777 1783 994 464 SECURITY DEPOSITS 13919 RESTRICTED CASH - OFFICERS RETIREMENT PLAN 104603 OPERATING LEASE - RIGHT-OF-USE ASSET 320278 438800 OFFICERS RETIREMENT PLAN LIABILITY 104603 OPERATING LEASE LIABILITY 331635 436238 X 2264619 34901 34901 2229718 5425 5425 2235143 2201062 0 2201062 5425 5425 2206487 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF JUNE 30, 2023, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENT OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF JUNE 30, 2023. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS. X X X X 0 0 0 0 0 0 0 0 0 KIM GODFREY LOVETT EXECUTIVE DIRECTOR 205203 0 6300 0 0 0 8625 0 665 0 220793 0 0 0 MA FADEYI ASSOCIATE DIR. (UNTIL NOV '22) 186789 0 0 0 0 0 5604 0 1018 0 193411 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION FROM TIME TO TIME SHALL CONSIST OF THOSE INDIVIDUALS, ORGANIZATIONS AND/OR ENTITIES THAT HAVE SATISFIED THE REQUIREMENTS FOR MEMBERSHIP ESTABLISHED BY THE BOARD OF DIRECTORS AND WHO ARE CURRENT ON THEIR DUES AND OTHER FINANCIAL OBLIGATIONS TO THE CORPORATION. MEMBERSHIP IS OPEN TO A FACILITY, PROGRAM OR AGENCY PARTICIPATING IN PBS (DBA CENTER FOR IMPROVING YOUTH JUSTICE). MEMBERS ARE ACCEPTED UPON COMPLETION OF A SIGNED SERVICE AGREEMENT OR CONTRACT AND TERMINATED WHEN THE AGREEMENT OR CONTRACT IS TERMINATED. MEMBERS ARE GRANTED THE RIGHTS OF ACCESS TO THE PBS (DBA CENTER FOR IMPROVING YOUTH JUSTICE) TECHNOLOGY, WEBSITE, RESOURCES, TRAINING AND TECHNICAL ASSISTANCE. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCIAL MANAGEMENT OF THE ORGANIZATION REVIEW THE FORM 990 IN DETAIL. A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION DOES CONTINUE TO ENFORCE THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES PERFORM INTERNAL REVIEWS AND CONSIDER MARKET RATES, WHEN DETERMINING ANY CHANGE OR UPDATE TO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATIONS FORMS 1023 AND 990 ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING AND TEMPORARY HELP: PROGRAM SERVICE EXPENSES 664,223. MANAGEMENT AND GENERAL EXPENSES 9,230. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 673,453. FORM 990; PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED DURING THE YEAR.