2026-03-11T16:28:09-04:00 2025-06-30 222212404 BARATZ & ASSOCIATES PA 4B EVES DR STE 100 MARLTON NJ 08053 990 2024-07-01 311591503 CAPE ELEUTHERA FOUNDATION INC CAPE 8667306624 1900 MARKET STREET 8TH FLOOR PHILADELPHIA PA 19103 TAYLOR HOFFMAN EXECUTIVE DIRECTOR 8667306624 2026-03-10 true false RYAN DOWDELL CPA P01747196 8569855688 2026-03-10 2024 2025-03-06 01:10:19Z TAYLOR HOFFMAN 1900 MARKET STREET 8TH FLOOR PHILADELPHIA PA 19103 8828582 false X WWW.CAPEELEUTHERAFOUNDATION.ORG X 1998 PA TO PROVIDE CHARITABLE FUNDING SUPPORT FOR EDUCATION, SCIENTIFIC RESEARCH, COMMUNITY LEADERSHIP, AND SUSTAINABLE TECHNOLOGIES ON THE ISLAND OF ELEUTHERA AND AROUND THE WORLD. 16 15 8 0 3229652 8391465 219504 186989 27100 250128 0 3476256 8828582 2313862 2138869 0 714548 862485 0 431692 396276 418003 3424686 3419357 51570 5409225 16582864 23244478 1450596 1058338 15132268 22186140 TO PROVIDE CHARITABLE FUNDING SUPPORT FOR EDUCATION, SCIENTIFIC RESEARCH, COMMUNITY LEADERSHIP, AND SUSTAINABLE TECHNOLOGIES ON THE ISLAND OF ELEUTHERA AND AROUND THE WORLD. false false 2474720 2138869 THE CAPE ELEUTHERA FOUNDATION INC. PROVIDES STAFF AND OTHER FINANCIAL ASSISTANCE FOR THE FURTHERANCE OF EDUCATION AT THE CAPE ELUTHERA ISLAND SCHOOL IN CAPE ELEUTHERA, BAHAMAS. IT SUPPORTS PROGRAM-BASED EDUCATION, SCIENTIFIC RESEARCH, COMMUNITY LEADERSHIP, AND SCIENTIFIC TECHNOLOGIES. THESE PROGRAMS OFFER STUDENTS AND STAFF A UNIQUE EXPERIENCE THAT CONNECTS THEM MORE INTIMATELY WITH THEIR ENVIRONMENT AND ON-GOING EFFORTS FOR SUSTAINABLE DEVELOPMENT AND ENVIORNMENTAL STEWARDSHIP IN SOUTH ELEUTHERA. 2474720 true true false false false false false false false false false false false false true true true false false true true true false false false false false false false false false false false false false false false false true false false false false true false false false true 5 0 8 false false false false false false false false false false false false false false false X 16 15 false false false false true true true true true false false true true true true false false false false false PA MA X X TAYLOR HOFFMAN 2154598022 1430 WALNUT STREET PHILADELPHIA PA 19102 TAYLOR HOFFMAN EXECUTIVE DI 40.00 X 122500 0 0 GIGI ANDERSON BOARD MEMBER X 0 0 0 JESSICA BAYLOR BOARD MEMBER X 0 0 0 BILL BOHNSACK SECRETARY X X 0 0 0 CARTER BROWN BOARD MEMBER X 0 0 0 WILLIAM C CAREY BOARD MEMBER X 0 0 0 ANDE FROST BOARD MEMBER X 0 0 0 ANDREW HARRIS BOARD MEMBER X 0 0 0 BENJAMIN HONE BOARD MEMBER X 0 0 0 DOMINIQUE KEEFE VICE CHAIR X X 0 0 0 BRIAN S LEE BOARD MEMBER X 0 0 0 CHRISTOPHER NORRIS TREASURER X X 0 0 0 WILL NYSTROM CHAIR X X 0 0 0 AMY RICHARDSON BOARD MEMBER X 0 0 0 DAVID TAFT BOARD MEMBER X 0 0 0 JULIE VASQUEZ UKPONG BOARD MEMBER X 0 0 0 122500 1 false false false 8391465 836283 8391465 CONTRACTED SERVICES 561000 186989 186989 186989 31854 31854 218274 218274 218274 218274 8828582 437117 2138869 2138869 122499 47701 27031 47767 570024 221967 125784 222273 113601 44236 25068 44297 56361 21947 12437 21977 4522 4312 210 57180 54529 2651 99385 99245 140 31023 4698 26325 4402 4269 133 31993 31993 29147 5493 23654 15301 15046 255 16556 16556 BANK FEES 77903 67450 10453 DUES AND SUBSCRIPTIONS 46451 14894 31557 MISCELLANEOUS 2375 2375 BAD DEBT EXPENSE 1765 1765 3419357 2474720 512945 431692 1585121 2565599 1178443 4708035 26735 26492 13784220 15939702 8345 4650 16582864 23244478 218540 103778 787981 631025 444075 323535 1450596 1058338 X 13827663 17119996 1304605 5066144 15132268 22186140 16582864 23244478 5409225 1644647 X false true X true false X 4387729 2293651 2383103 3229652 8391465 20685600 4387729 2293651 2383103 3229652 8391465 20685600 1869664 18815936 159185 108565 6539 4302 31854 310445 20996045 442649 0.89620 0.94840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE TO/FROM ISLAND SCHOOL 323535 323535 X 10473229 1644647 1644647 8828582 8828582 3419357 3419357 3419357 SCHEDULE D, PAGE 3, PART X FASB REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGER AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE FOUNDATION HAS EVALUATED ITS TAX POSITIONS AND BELIEVES THAT ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES BEFORE 2022. THE FOUNDATION'S POLICY IS TO RECORD INTEREST AND PENALTIES FROM TAX EXAMINATIONS THREE YEARS AFTER THEY ARE FILED. false CENTRAL AMERICA 1 100 PROGRAM SERVICES EDUCATIONAL SUPPORT 2123944 CENTRAL AMERICA 1 1 PROGRAM SERVICES ASSISTANCE 14925 2 101 2 101 2138869 2138869 CENTRAL AMERICA MAINTENANCE AND OPER 2123944 ACH/WIRE FMV CENTRAL AMERICA ASSISTANCE 14925 ACH/WIRE FMV 1 1 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 CENTRAL AMERICA 2,123,944 0 CENTRAL AMERICA 14,925 0 SCHEDULE F, PAGE 5, PART V A GRANT PROPOSAL FROM THE RECEIVING ENTITY OR PROGRAM IS REQUIRED IN WRITING. THE GRANT PROPOSAL OUTLINES THE ACTIVITIES PROPOSED, THE GOVERNANCE STRUCTIRE OF THE REQUESTING ORGANIZATION, A BUDGET FOR THE PROPOSED PROGRAM, AND ANY OTHER INFORMATION THAT MAY AID IN THE GRANT PROPOSAL DECISION. CAPE ELEUTHERA FOUNDATION'S BOARD MEETS TWO TIMES A YEAR IN PERSON, AND ONCE OVER THE PHONE, PER YEAR. THEY REVIEW AND AWARD GRANTS, REQUEST ADDITIONAL INFORMATION FROM GRANT PROPOSALS IF REQUIRED, APPROVE MODIFIED GRANT REQUESTS, OR DENY GRANT REQUESTS DEPENDING ON THE CURCUMSTANCES OF EACH GRANT PROPOSAL. UPON BOARD APPROVAL OF A GRANT REQUEST, A SIGNED GRANT ACCEPTANCE LETTER IS REQUIRED PRIOR TO THE DISBURSEMENT OF ANY GRANT FUNDS. THIS LETTER DETAILS THE REQUIREMENTS FOR USE OF THE GRANT AND THE GRANT RECIPIENT'S REPORTING REQUIREMENTS TO THE CAPE ELEUTHERA FOUNDATION. REPORTING ON THE USE OF THE GRANTS IS REQUIRED ANNUALLY TO VERIFY THAT THE FUNDS WERE USED WITHIN THE GRANT PERIOD AND FOR THE PURPOSE APPROVED. ALL GRANT ACTIVITIES OR PURPOSES MUST BE IN ACCORDANCE WITH INTERNAL REVENUE CODE SECTION 170(C)(2)(B). QUARTERLY REPORTING IS REQUIRED DEPENDING ON THE SIZE OF THE GRANT. AN INDEPENDENT FINANCIAL AUDIT FOR MAJOR RECIPIENTS IS ALSO REQUIRED. OFFICERS OR DIRECTORS OF CAPE ELEUTHERA FOUNDATION VISIT PROGRAM SITES OF THE GRANT RECIPIENTS AT LEAST ANNUALLY, BUT OFTEN SEVERAL TIMES PER YEAR. THESE VISITS ARE INTENDED TO CAPTURE THE NATURE AND SCOPE OF ACTIVITIES UNDERWAY TO ENSURE THAT PROGRAMS ARE CONFORMING TO THE MISSION AND REGULARITY REQUIREMENTS RELATED TO THE GRANTS RECEIVED FROM THE FOUNDATION. X 16 836283 FAIR MARKET VALUE false false false FORM 990, PAGE 6, PART VI, LINE 6 CAPE ELEUTHERA FOUNDATION HAS ONE CLASS OF MEMBERS CONSISTING OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS ARE VOTED IN BY A MAJORITY VOTE FROM THE EXISTING BOARD MEMBERS. EACH BOARD MEMBER HAS ONE VOTE. THE BOARD SHALL HAVE NO LESS THAN THREE MEMBERS AND NO MORE THAN TWENTY. UNLESS OTHERWISE STATED, TERMS FOR BOARD MEMBERS ARE FOR LIFE. FORM 990, PAGE 6, PART VI, LINE 7B ALL GOVERNANCE DECISIONS ARE MADE BY THE BOARD OF DIRECTORS SUBJECT TO ANY LIMITATIONS SET FORTH IN THE ARTICLES OF INCORPORATION. FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF THE FORM 990 ARE GIVEN TO THE BOARD OF DIRECTORS TO REVIEW BEFORE SUBMISSION TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES EACH BOARD MEMBER TO DISCLOSE A POTENTIAL CONFLICT AT ANY TIME. THE BOARD MEMBER IS TO ABSTAIN FROM ANY SUCH VOTE, AND FOR THE BOARD MINUTES TO REFLECT A RECORD OF THE ACTION. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST, COPIES OF THE FORMS AND POLICIES ARE MADE AVAILABLE AND FORWARDED IN A REASONABLE AMOUNT OF TIME. CAPE ELEUTHERA ISLAND SCHOOL PO BOX EL-26029 ROCK SOUND ROCK SOUND BF SCHOOL BF N/A false false true false false true false false false false false false false false false false false false false false CAPE ELEUTHERA ISLAND SCHOOL B 2123944 CAPE ELEUTHERA ISLAND SCHOOL E 323535