Back to Basics Inc
Nonprofit profile at a glance
- EIN
- 202880950
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- West Palm Beach, FL, USA
- Phone
- 5613194277
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Fund Raising and/or Fund Distribution
Reported finances
- Revenue
- $659,948
- Expenses
- $727,386
- Assets
- $316,961
- Liabilities
- $161
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Beverly Perham (President, Founder)
People named in this filing
- Beverly Perham (President, Founder)
- Kelle Enriquez (Treasurer)
- Cathy Barulic (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Back to Basics has been enriching the lives of underprivileged elementary school aged children in Palm Beach County for over 40 year. Our mission is to enable children to attend school with Dignity and be ready to learn, by providing NEW Uniforms, Sneakers, Socks and Underwear for children in need.
What it reported doing in 2025
The Back to Basics Uniform Program provides over 20,000 new school uniforms to elementary and middle school students identified by school administrators as experiencing financial instability or homelessness - circumstances that often contribute to chronic absenteeism. A clean, well-fitting uniform can determine whether a child attends school or stays home out of embarrassment. Teachers consistently report that students who receive uniforms return to class more engaged, more confident, and more willing to participate. In 2025, we provide 22,000 uniforms tops and bottoms to students across 60 schools and 5 outreach programs in Palm Beach County, ensuring children start the school year prepared, confident, and able to focus on learning. These schools serve some of the highest-need student populations in the county, with free/reduced lunch enrollment rates exceeding 70. The Uniform Program is supported primarily
Operating model
- Revenue model
- Donor-supported. 99% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 30
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.8%; rating input score 100
- Fundraising efficiency: $3,026.99 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -10.2%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 0.44; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: 9.4% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 0.7% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: -7% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.8% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $726K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 13/100.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- High — Growth: Asset growth scored 0/100.