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Nonprofit · EIN 87-2788097

BUILDING TOMORROWS SCHOOLS INC

Tax-exempt · PALM BCH GDNS, FL 33418

Financials

$1.7M$2.3M2023$6.4M$4.6M2024$8.2M$7.1M2025
Revenue Expenses · by fiscal year end
Financials of BUILDING TOMORROWS SCHOOLS INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$8,239,355$7,084,327$1,155,028$60,067,325$58,215,222$1,852,103
December 31, 2024990$6,449,113$4,644,034$1,805,079$54,182,683$53,485,608$697,075
December 31, 2023990$1,739,398$2,254,996-$515,598$53,970,803$55,078,807-$1,108,004
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$2,850
Program service revenue
$8,131,663
Investment income
$84,160
Other revenue
$20,682

Expenses

Grants and similar amounts paid
$3,150
Compensation of officers, directors and key employees
$48,000
Salaries, compensation and benefits (total)
$48,000
Professional fundraising fees
$0
Legal fees
$43,207
Accounting fees
$41,700
Depreciation
$1,468,893
Program services (functional)
$6,907,199
Management and general (functional)
$177,128

Balance sheet and other

Total assets, start of year
$54,182,683
Total assets, end of year
$60,067,325
Total liabilities, end of year
$58,215,222
Net assets, end of year
$1,852,103
Land, buildings and equipment
$47,173,837
Net assets without donor restrictions
$1,852,103
Gross receipts
$8,239,355
Employees
0
Volunteers
4
Year formed
2021
State of legal domicile
FL

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
STEVE BRACYBOARD MEMBER
Trustee or director
1$12,000
TISA L QUEEN-OLDHAMBOARD MEMBER
Trustee or director
1$12,000
LEICHA SANMIGUELBOARD MEMBER
Trustee or director
1$12,000
JENNIFER RUSSELLBOARD MEMBER
Trustee or director
1$12,000
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
STEVE BRACYBOARD MEMBER
Trustee or director
1$0
TISA L QUEEN-OLDHAMBOARD MEMBER
Trustee or director
1$0
JENNIFER RUSSELLBOARD MEMBER
Trustee or director
1$0
LEICHA SANMIGUELBOARD MEMBER
Trustee or director
1$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Steve BracyBoard Member
Trustee or director
1$0
Tisa L Queen-OldhamBoard Member
Trustee or director
1$0
Leicha SanmiguelBoard Member
Trustee or director
1$0
Jennifer RussellBoard Member
Trustee or director
1$0

Address and contacts

Address (IRS master file)
4500 PGA BLVD STE 301A, PALM BCH GDNS, FL 33418-3965
In care of
% TISA L QUEEN-OLDHAM
Mailing address (990-N for 2022)
8624 Wakefield Drive, Palm Beach Gardens FL 33410
Principal officer (990 for 2025)
STEVE BRACY, 4500 PGA BLVD STE 301A, PALM BEACH GARDENS, FL 33410
Principal officer (990-N for 2022)
Tisa L Queen Oldham, 4500 PGA Blvd Ste 301A, Palm Beach Gardens FL 33410
Signed the 990
STEVE BRACY, BOARD MEMBER
Phone
(561) 309-2838
Return prepared by
DAVIS GROUP PA

Mission

BUILDING TOMORROW'S SCHOOLS, INC. ('BTS') IS A NOT-FOR-PROFIT CORPORATION FORMED TO FOSTER, PROMOTE AND SUPPORT ACADEMIC EXCELLENCE BY ADDRESSING CRITICAL ACADEMIC INFRASTRUCTURE AND CAPACITY NEEDS THROUGH THE DEVELOPMENT OF STRATEGIC ALLIANCES, PROVIDING FUNDING OPPORTUNITIES FOR LOCAL MUNICIPALITIES, SCHOOLS, SCHOOL DISTRICTS AND PROGRAMS, AND ADVANCING EDUCATIONAL INITIATIVES DESIGNED TO REALIZE SAFE, SECURE AND TECHNOLOGICALLY ADVANCED SCHOOLS WHILE ALSO LESSENING THE BURDENS ON GOVERNMENT IN THE AREA OF EDUCATION, ESPECIALLY TO UNDERSERVED POPULATIONS.

990 for the year ended December 31, 2025

Program accomplishments

  • BUILDING TOMORROW'S SCHOOLS, INC. ('BTS') IS A NOT-FOR-PROFIT CORPORATION FORMED TO FOSTER, PROMOTE AND SUPPORT ACADEMIC EXCELLENCE BY ADDRESSING CRITICAL ACADEMIC INFRASTRUCTURE AND CAPACITY NEEDS THROUGH THE DEVELOPMENT OF STRATEGIC ALLIANCES, PROVIDING FUNDING OPPORTUNITIES FOR LOCAL MUNICIPALITIES, SCHOOLS, SCHOOL DISTRICTS AND PROGRAMS, AND ADVANCING EDUCATIONAL INITIATIVES DESIGNED TO REALIZE SAFE, SECURE AND TECHNOLOGICALLY ADVANCED SCHOOLS WHILE ALSO LESSENING THE BURDENS ON GOVERNMENT IN THE AREA OF EDUCATION, ESPECIALLY TO UNDERSERVED POPULATIONS. BTS PROVIDES A FACILITY-LEASING PROGRAM THAT ALLOWS A SCHOOL DISTRICT TO MAKE AFFORDABLE ANNUAL PAYMENTS AND AVOID UNAFFORDABLE UPFRONT CAPITAL OUTLAYS. BY ALLOWING SCHOOL DISTRICTS TO MAKE MORE JUDICIOUS USE OF THEIR CAPITAL OUTLAY, THIS PROGRAM ALSO PROVIDES EQUITY TO STUDENTS WITHIN OLDER SCHOOLS, USUALLY LOCATED IN LOW-INCOME AREAS, THAT DESPERATELY NEED MAJOR RENOVATIONS AND SAFETY IMPROVEMENTS DUE TO THEIR AGE AND OUTDATED DESIGNS. OFTEN THESE NEEDS ARE NOT MET DUE TO THE IMMEDIATE NECESSITY OF PROVIDING NEW FACILITIES IN DEVELOPING AREAS.
    Expenses $6,904,049 · revenue $8,131,663
  • BUILDING TOMORROW'S SCHOOLS. INC. PARTICIPATED AS A DONOR TO A GROUP THAT FEEDS THE HOMELESS TWICE A MONTH IN PALM BEACH COUNTY.
    Expenses $3,150 · grants $3,150

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
87-2788097
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2022
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B12)
Assets (IRS master file)
$60,067,325
Income (IRS master file)
$8,239,355

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$8,239,355$7,084,327$60,067,325IRS
990December 2024$6,449,113$4,644,034$54,182,683XML
990December 2023$1,739,398$2,254,996$53,970,803XML
990-N for 2022
Officer: Tisa L Queen Oldham
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2021
Officer: STEVE BRACY
December 31, 2021≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-2788097).

Questions about BUILDING TOMORROWS SCHOOLS INC

What is the EIN of BUILDING TOMORROWS SCHOOLS INC?
The employer identification number (EIN) of BUILDING TOMORROWS SCHOOLS INC is 87-2788097.
Is BUILDING TOMORROWS SCHOOLS INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
Are donations to BUILDING TOMORROWS SCHOOLS INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BUILDING TOMORROWS SCHOOLS INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BUILDING TOMORROWS SCHOOLS INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BUILDING TOMORROWS SCHOOLS INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of BUILDING TOMORROWS SCHOOLS INC?
The 990 for the year ended December 31, 2025 names STEVE BRACY.
Who are the officers and directors of BUILDING TOMORROWS SCHOOLS INC?
The 990 for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $12,000 (STEVE BRACY, BOARD MEMBER).
How much revenue does BUILDING TOMORROWS SCHOOLS INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $8,239,355, expenses of $7,084,327 and total assets of $60,067,325 at year end.

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