2024-11-12T09:27:55-08:00 2023-12-31 465394135 KapilaMukamal LLP 1000 S Federal Highway 200 Fort Lauderdale FL 33316 990 2023-01-01 593705979 THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION INC CENT 9544682444 201 EAST LAS OLAS BLVD 1800 FORT LAUDERDALE FL 33301 MICHAEL GOLDBERG CH 11 TRUSTEE 2024-11-12 true true LESLEY J JOHNSON P01079089 9547611011 2023 2024-10-15 13:58:12Z X 201 EAST LAS OLAS BLVD 1800 FORT LAUDERDALE FL 33301 6544076 false X WWW.CENTERTRUST.ORG X 2000 FL 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. 3 0 29 0 1097676 1654356 3619894 3992694 34483 849136 47890 4752053 6544076 219503 153625 0 1563847 1739969 0 0 2375774 2949109 4159124 4842703 592929 1701373 5706287 7566359 164025 322724 5542262 7243635 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. false false 3802777 PROVIDING SPECIALIZED ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE. 3802777 true true false false false false true false true false true true false true true false false false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 32 0 true 29 true false false false false false false false 0 false false false false false false false X 3 0 false false false false false false false true false false false true true true true true true true true false CA X LAURA DAVIS 7274971660 12425 28TH SRETT N ST PETERSBURG FL 33716 MICHELLE DIEBERT President 60.00 0.00 X X 163360 0 7992 LAURA DAVIS Vice President 60.00 0.00 X X 151601 0 8239 CARL SCHROEDER Secretary 45.00 0.00 X X 111309 0 0 426270 16231 3 false true false FIDUCIARY TAX & ACCOUNTING SERVICES LLC 737 MAIN STREET STE 200 SAFETY HARBOR FL 34695 ADMINISTRATIVE & TAX SVCS 664859 HILL WARD & HENDERSON PA 101 E KENNEDY BLVD STE 3700 TAMPA FL 33602 LEGAL SERVICES 195863 STAUNTON & FAGILE PL 3000 GULF TO BAY BLVD STE 102 CLEARWATER FL 33759 LEGAL SERVICES 623460 3 1654356 1654356 TRUST ADMINISTRATION 525920 3992694 3992694 3992694 849136 849136 0 0 0 0 0 0 0 SERVICE FEES 561000 47890 47890 47890 6544076 4040584 849136 153625 153625 0 0 0 426270 372986 53284 0 1019636 892181 127455 0 190358 166564 23794 103705 90742 12963 72910 72910 926676 926676 637569 633954 3615 0 0 22715 22715 89395 89285 110 47820 47820 213941 95833 118108 0 0 93125 7816 85309 5797 5797 0 1145 1145 0 0 0 103276 103276 COURT ORDERED PAYMENTS 360924 360924 OTHER EXPENSES 322521 274143 48378 Postage and Shipping 29356 13150 16206 TRUST SETTLEMENT 10655 10655 11284 8345 2939 4842703 3802777 1039926 0 1232527 2662722 130987 130987 0 1806259 1268952 0 0 474806 474806 0 26000 73000 981718 218699 763019 763019 0 776848 776848 472678 172678 0 23163 1243347 5706287 7566359 21712 98500 142313 224224 164025 322724 X 5542262 7243635 5542262 7243635 5706287 7566359 1701373 X X false false false X 1214936 2392357 1002694 1097676 1654356 7362019 3190636 3476039 3962657 3619894 3992694 18241920 0 0 0 4405572 5868396 4965351 4717570 5647050 25603939 0 16962 6059 36231 638758 47065 745075 16962 6059 36231 638758 47065 745075 24858864 299513 6763 10397 34483 849136 1200292 0 299513 6763 10397 34483 849136 1200292 0 0 4705085 5875159 4975748 4752053 6496186 26804231 0.92740 0.94930 0.04480 0.02340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 true 15 false true 147404435 98601213 86975216 159030432 false X 763019 763019 76629 76629 142070 142070 763019 776848 VIALEGAL 2 72678 C PROSPECT FUNDING HOLDINGS LLC 100000 C DUE FROM CLIENTS 259457 LIFE INSURANCE PROCEEDS RECEIVABLE 912603 OTHER RECEIVABLES 59285 Rounding 2 SECURITY DEPOSIT 12000 1243347 ACCRUED LIABILITIES 1648 ACCRUED PAYROLL 489 CREDIT CARD PAYABLE 79774 DUE TO CLIENTS 142313 224224 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 2b: Explanation of escrow account liability 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. true BEST BUDDIES INTL INC 3902 HENDERSON BLVD STE 208 TAMPA FL 33629 521614576 501(C)(3) 14500 0 GENERAL SUPPORT & GALA SPONSORSHIP THERESA ALESSANDRA RUSSO FOUN 250 LIDO BOULEVARD LIDO BEACH NY 11561 113126316 501(C)(3) 139125 0 GENERAL SUPPORT 2 0 Grantmaker's Description of How Grants are Used THE ORGANIZATION MONITORS THE USE OF THE FUNDS IT DONATES TO OTHERS ON AN INFORMAL BASIS. THE LARGER THE DONATION, THE MORE ATTENTION IS GIVEN TO THAT RECIPIENT. THE REVIEWS PERFORMED IN THE PAST HAVE PROVIDED THE ORGANIZATION WITH VALUABLE INFORMATION REGARDING THE NEEDS OF THE RECIPIENTS AND HAD AN IMPACT ON FUTURE PLANNED GIFTS. FOR INDIVIDUAL GRANTS, FUNDS ARE PLACED INTO POOLED TRUSTS ADMINISTERED BY THE ORGANIZATION AND EXPENSES ARE PAID DIRECTLY OUT OF THE TRUST, BASED ON THE INDIVIDUAL TRUST NEEDS. X X X false false false false false false false false false LAURA DAVIS Vice President 145340 6261 4496 3743 159840 MICHELLE DIEBERT President 157028 6332 7992 171352 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 MANAGEMENT. AFTERWARDS, A COPY OF THE FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS 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.