2026-08-12T13:38:11-07:00 2025-12-31 952076568 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 92108 990 2025-01-01 593198066 CPT INSTITUTE INC CPTI 6198006492 2202 N WEST SHORE BLVD 200 TAMPA FL 33607 LAURA DAVIS CO INTERIM EXEC DIR 2026-08-12 true JENNY KIKUNO P01347644 6192947200 2025 2025-03-06 01:10:19Z X WILLIAM LINDAHL 2202 N WEST SHORE BLVD 200 TAMPA FL 336075749 2784170 false X WWW. CPTTRUST.ORG X 1993 FL CPT PROVIDES EDUCATION TO EQUIP DISABLED INDIVIDUALS AND THEIR FAMILIES & CARETAKERS IN THE DECISION MAKING PROCESS OF SETTLEMENTS, TRUSTS AND OTHER MATTERS. CPT ALSO ADMINISTERS SPECIAL NEEDS TRUSTS, SETTLEMENT MANAGEMENT TRUSTS AND MINOR TRUSTS FOR ITS CLIENTS. 7 7 29 7 0 0 3377514 2741960 65418 42210 0 3442932 2784170 0 0 1241318 2095206 0 0 1159988 1421977 2401306 3517183 1041626 -733013 3166803 2422576 280745 269531 2886058 2153045 TO PRESERVE GOVERNMENT BENEFIT ELIGIBILITY FOR THE INDIVIDUALS WHO ARE INJURED OR AT-RISK THROUGH SERVING AS A SPECIAL NEEDS TRUSTEE AND FACILITATING EDUCATION AND TRAINING TO BOTH THE PUBLIC AND THE LEGAL COMMUNITY. false false 2614802 2741960 THE ORGANIZATION IS REGISTERED IN 48 STATES EXCLUDING NM AND CT, TO ADMINISTERSPECIAL NEEDS TRUSTS, SETTLEMENT MANAGEMENT TRUSTS, AND MINOR TRUSTS FOR ITSCLIENTSBENEFICIARIES. THE ORGANIZATION IS LISTED AS THE REMAINDER BENEFICIARY OF ALL TRUST ACCOUNTS WHEN A TRUST BENEFICIARY PASSES. THESE FUNDS ARE USED TO PROVIDE LOW COST TRUSTEE SERVICES TO THOSE LIVING WITH A DISABILITY AND UNABLE TO EARN A LIVING. IN ADDITION, THESE FUNDS ARE USED TO PROVIDE EDUCATION IN THE FORM OF NO-COST CONSULTATIONS, TRAINING SEMINARS, AND RESOURCES REGARDING GOVERNMENT BENEFITS. 2614802 true false false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 12 0 false 29 true false false false false false false false 0 false false false false false false false X 7 7 true false true false false false false true true false false true true true true true true true true false CA HI MA NH OH OR PA UT VA VA X LAURA DAVIS 6198006492 2202 N WEST SHORE BLVD STE 200 TAMPA FL 336075749 LAURA DAVIS CO-EXEC. DIR. 40.00 0.00 X 162338 0 17494 WILLIAM LINDAHL Executive Dir. 40.00 0.00 X 112485 0 44403 KATHLEEN BARRETT CO-EXEC. DIR. 40.00 0.00 X 124763 0 15565 CARL SCHROEDER TRUST ADMIN 40.00 0.00 103992 0 13456 DR LEONARD DUNN Chairman 2.00 0.00 X X 0 0 0 MILES ALBRITTON Director 2.00 0.00 X 0 0 0 JENNIFER ALBRITTON Secretary 2.00 0.00 X X 0 0 0 TERRY SPROCKETT Director 2.00 0.00 X 0 0 0 ANGELA MCALLISTER Treasurer 2.00 0.00 X X 0 0 0 JENNIFER COOK Director 2.00 0.00 X 0 0 0 RENEE WALTER Director 2.00 0.00 X 0 0 0 503578 90918 4 false true false TOVELLA DOWLING PC 501 WEST BROADWAY SUITE 1540 SAN DIEGO CA 92101 LEGAL COUNSEL 119911 THE URBATSCH LAW FIRM 1240 6TH STREET BERKELEY CA 94523 LEGAL COUNSEL 341782 KNIGHTS ADMINISTRATION INC 2233 STELARMAR WAY CORONA CA 92883 TECH SERVICE FEES 269800 3 0 REMAINDERMAN BENEFITS 900099 825187 825187 TRUST ADMINISTRATION FEES 900099 1916773 1916773 2741960 42210 42210 0 0 0 0 0 0 0 0 2784170 2741960 42210 X 0 0 0 0 477048 302358 174690 0 1129351 715793 413558 0 346880 214612 132268 141927 85967 55960 0 0 0 0 0 0 699239 660412 38827 73521 68330 5191 0 0 0 60839 33261 27578 84339 73668 10671 0 0 0 0 2561 2561 42439 31387 11052 LICENSES FEE 269800 269800 DUES & SUBSCRIPTIONS 121815 115830 5985 MISCELLANEOUS 20078 2505 17573 TELEPHONE & INTERNET 13071 11076 1995 34275 27242 7033 3517183 2614802 902381 0 1557690 1063354 0 0 506237 221675 0 0 0 0 27786 24865 17253 14282 5532 2971 1067558 1109711 0 0 0 2000 0 3166803 2422576 210967 211019 69778 58512 280745 269531 X 2886058 2153045 2886058 2153045 3166803 2422576 -733013 X false true X true false X 138581 138581 1947566 2320914 1746009 3377514 2741960 12133963 0 0 0 2086147 2320914 1746009 3377514 2741960 12272544 0 0 12272544 192 164 2381 65418 42210 110365 0 192 164 2381 65418 42210 110365 0 0 2086339 2321078 1748390 3442932 2784170 12382909 0.99110 0.99420 0.00890 0.00580 X 17253 14282 2971 2971 X 2784170 2784170 2784170 3517183 3517183 3517183 Part X : FIN48 Footnote Institute For Healthcare Advocacy, Inc. dba CPT Institute is a nonprofit organization, and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Organization believes that it has appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements. Institute For Healthcare Advocacy, Inc. dba CPT Institute is not a private foundation.Institute For Healthcare Advocacy, Inc. dba CPT Institutes Return of Organization Exempt from Income Tax for the years ended December 31, 2025, 2024, 2023, and 2022 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three-to-four years after the returns are filed. X X X X X X false false false false false false false false false LAURA DAVIS CO-EXEC. DIR. 162338 4415 13079 179832 WILLIAM LINDAHL Executive Dir. 112485 3782 40621 156888 KNIGHTS ADMINISTRATION EXEC DIRECTOR 269800 SOFTWARE LICENSE false Schedule L, Part V Supplemental Information THE EXECUTIVE DIRECTOR OF THE ORGANIZATION, WILLIAM LINDAHL, IS THE OWNER OF KNIGHTS ADMINISTRATION INC. THE ORGANIZATION ENTERED INTO A LICENSE AGREEMENT WITH KNIGHTS ADMINISTRATION FOR THE EXCLUSIVE RIGHTS TO PROPRIETARY WEB-BASED PLATFORM USED BY THE ORGANIZATION. Form 990, Part VI, Section A, Line 2 BOARD MEMBERS MILES ALBRITTON AND JEN ALBRITTON ARE MARRIED.FORMER EXECUTIVE DIRECTOR WILL LINDAHL AND SHAWN LINDAHL, CUSTOMER SERVICE SUPERVISOR, ARE SIBLINGS.CO-EXECUTIVE DIRECTOR LAURA DAVIS AND GABRIELLE EDERER, TRUST ADMINISTRATION ASSISTANT, ARE MOTHER AND DAUGHTER.CO-EXECUTIVE DIRECTOR KATE BARRETT IS MARRIED TO MARVIN ABAWI WHO IS A CASE MANAGER IN SALES. Form 990, Part VI, Section A, Line 4 The organization revised its Trust Documents and Joinder Agreements, amended the Master Trust Agreements for California and Florida to update the retention language, and established a new Successor Trustee provision for the D4A Transfer Agreement. Form 990, Part VI, Section B, Line 11b FOR 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c CPT Institute requires directors, officers, and key employees to disclose any actual or potential conflicts of interest. Any conflicts are reviewed, managed, and documented in accordance with the organization's Conflict of Interest Policy, and individuals with a conflict abstain from related discussions and voting when appropriate. Form 990, Part VI, Section B, Line 15a Compensation for the Executive Directors is reviewed using independent compensation comparisons prepared by the organization's legal counsel. The Board of Directors reviews and approves the annual employment contract and compensation for the Executive Directors. Form 990, Part VI, Section B, Line 15b THE HR TEAM AND EXECUTIVE DIRECTOR REVIEW AND APPROVE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. Form 990, Part VI, Section C, Line 19 DOCUMENTS SUBJECT TO PUBLIC DISCLOSURE ARE AVAILABLE ONLINE.