Civic Intelligence

Florida Refrigeration and Air Conditioning Contractors Association

990EZ • Fiscal year 2014 • EIN 02-0534220

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 05, 2015

Organization ProfileWWW.FRACCA.ORG
466 94th Avenue NorthSt Petersburg, FL 33702

(727) 576-3225

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.21x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.14x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

32nd percentile

-3.7%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

42nd percentile

-0.3%

Faster asset growth than 42% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

85th percentile

29%

Faster revenue growth than 85% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$94,242

Down $327 (-0.3%) from 2013

Net Assets

Down

$74,905

Down $5,186 (-6.5%) from 2013

Liabilities

Up

$19,337

Up $4,859 (+34%) from 2013

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin32nd percentile

Revenue

Up

$140,039

Up $31,485 (+29%) from 2013

Expenses

Up

$145,225

Up $19,155 (+15%) from 2013

Net Income

Up

-$5,186

Up $12,330 (+70%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2010: $128,773Liabilities 2010: $17,778Net Assets 2010: $110,9952010Assets 2011: $137,116Liabilities 2011: $30,683Net Assets 2011: $106,4332011Assets 2012: $115,010Liabilities 2012: $17,403Net Assets 2012: $97,6072012Assets 2013: $94,569Liabilities 2013: $14,478Net Assets 2013: $80,0912013Assets 2014: $94,242Liabilities 2014: $19,337Net Assets 2014: $74,9052014Assets 2015: $78,791Liabilities 2015: $18,014Net Assets 2015: $60,7772015Assets 2016: $39,820Liabilities 2016: $13,634Net Assets 2016: $26,1862016Assets 2021: $70,964Liabilities 2021: $0Net Assets 2021: $70,9642021Assets 2022: $56,518Liabilities 2022: $0Net Assets 2022: $56,5182022Assets 2023: $20,523Net Assets 2023: $20,5232023Assets 2024: $20,280Net Assets 2024: $20,2802024

Highlighted filing

2014

Assets$94,242
Liabilities$19,337
Net Assets$74,905
Open 2014 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $312,2542010Revenue 2011: $1,228,897Expenses 2011: $1,233,459Net Income 2011: -$4,5622011Expenses 2012: $498,6462012Revenue 2013: $108,554Expenses 2013: $126,070Net Income 2013: -$17,5162013Revenue 2014: $140,039Expenses 2014: $145,225Net Income 2014: -$5,1862014Revenue 2015: $135,823Expenses 2015: $150,119Net Income 2015: -$14,2962015Revenue 2016: $118,721Expenses 2016: $153,312Net Income 2016: -$34,5912016Revenue 2021: $103,515Expenses 2021: $71,316Net Income 2021: $32,1992021Revenue 2022: $132,031Expenses 2022: $146,477Net Income 2022: -$14,4462022Revenue 2023: $81,080Expenses 2023: $86,890Net Income 2023: -$5,8102023Revenue 2024: $101,304Expenses 2024: $101,547Net Income 2024: -$2432024

Highlighted filing

2014

Revenue$140,039
Expenses$145,225
Net Income-$5,186
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 5, 2015
Return Version
2014v5.0
Gross Receipts
$140,039
Mission and Program Overview

Mission

Promotion of the refrigeration & air conditioning industry

Promotion of the refrigeration & air conditioning industry.

Program Services

DescriptionGrantsExpenses
PROMOTION OF THE REFRIGERATION AND AIR CONDITIONING INDUSTRY IN THE STATE OF FLORIDA. PROVIDES INFORMATION TO GOVERNING BODIES IN IMPLEMENTING INDUSTRY STANDARDS. PROVIDES EDUCATION TO INDUSTRY PROFESSIONALS.--
PROVIDED EDUCATIONAL PROGRAMMING FOR MEMBERS, THEIR EMPLOYEES AND OTHER INDUSTRY PROFESSIONALS.--
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
OSCAR CALLEJAPresident-$0--
PAT AMBROSEVice Preside-$0--
RICK SIMSSecretary/Tr-$0--
RICHARD ALLARDDirector-$0--
ROBERT D COCHELLDirector-$0--
DAN GRIFFINDirector-$0--
BRIAN HASTINGSDirector-$0--
MARC LABUZIENSKIDirector-$0--
DOUG LINDSTROMDirector-$0--
BRYAN LINGERFELTDirector-$0--
KEITH MARTINDirector-$0--
ROBERT MCCOLLUMDirector-$0--
SCOTT WILSONDirector-$0--
TOM WORTHMANNDirector-$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$20,957
Total Nondeductible Lobbying and Political Cost$20,957
Filing and Contact Details

Filer

Filer Name
Florida Racca Inc
EIN
02-0534220
Phone
7275763225
Address
466 94TH AVENUE NORTH, ST PETERSBURG, FL 33702

Signing Officer

Name
Rick Sims
Title
Treasurer
Phone
7275763225
Signed
2015-08-05
Discuss with paid preparer
Yes

Preparer

Firm
Ls and Company
Address
11201 CORPORATE CIRCLE N STE 120, SAINT PETERSBURG, FL 33716
Preparer
Gary N Hardie
Phone
7275790383
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses travel 41 conferences and meetings 35,808 insurance 518 dues & subscriptions 400 member services 2,350 taxes & licenses 61 telephone 1,172 web/internet expense 2,488 continuing education 1,357 records storage 229 office supplies 92 bank & credit card fees 893 meetings 1,613 total 47,022”

Form 990-ez, Part II, Line 24

“Accounts receivable 5,103 14,515 prepaid expenses and deferred charges 3,849 6,074 total 8,952 20,589”

Form 990-ez, Part II, Line 26

“Deferred revenue 14,478 19,337”

Form 990-ez, Part III, Line 31

“Provided educational programming for members, their employees and other industry professionals.”

Raw XML Appendix155 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ST PETERSBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
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IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt085617
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt073653
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0OSCAR CALLEJA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICK SIMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD ALLARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROBERT D COCHELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DAN GRIFFIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BRIAN HASTINGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MARC LABUZIENSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8DOUG LINDSTROM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9BRYAN LINGERFELT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10KEITH MARTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11ROBERT MCCOLLUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12SCOTT WILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13TOM WORTHMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08952
IRS990EZ/OtherAssetsTotalDetail/EOYAmt020589
IRS990EZ/OtherExpensesTotalAmt047022
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTION OF THE REFRIGERATION & AIR CONDITIONING INDUSTRY.
IRS990EZ/PrintingPublicationsPostageAmt0938
IRS990EZ/ProgramServiceRevenueAmt081674
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDED EDUCATIONAL PROGRAMMING FOR MEMBERS, THEIR EMPLOYEES AND OTHER INDUSTRY PROFESSIONALS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SubjectToProxyTaxInd0true
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IRS990EZ/TypeOfOrganizationCorpInd0X
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
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IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt020957
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt020957
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TRAVEL 41 CONFERENCES AND MEETINGS 35,808 INSURANCE 518 DUES & SUBSCRIPTIONS 400 MEMBER SERVICES 2,350 TAXES & LICENSES 61 TELEPHONE 1,172 WEB/INTERNET EXPENSE 2,488 CONTINUING EDUCATION 1,357 RECORDS STORAGE 229 OFFICE SUPPLIES 92 BANK & CREDIT CARD FEES 893 MEETINGS 1,613 TOTAL 47,022
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 5,103 14,515 PREPAID EXPENSES AND DEFERRED CHARGES 3,849 6,074 TOTAL 8,952 20,589
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEFERRED REVENUE 14,478 19,337
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED EDUCATIONAL PROGRAMMING FOR MEMBERS, THEIR EMPLOYEES AND OTHER INDUSTRY PROFESSIONALS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK SIMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07275763225
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FLORIDA RACCA INC
ReturnHeader/Filer/BusinessNameControlTxt0FLOR
ReturnHeader/Filer/EIN0020534220
ReturnHeader/Filer/PhoneNum07275763225
ReturnHeader/Filer/USAddress/AddressLine1Txt0466 94TH AVENUE NORTH
ReturnHeader/Filer/USAddress/CityNm0ST PETERSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033702
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593309476
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LS AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011201 CORPORATE CIRCLE N STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAINT PETERSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033716
ReturnHeader/PreparerPersonGrp/PhoneNum07275790383
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY N HARDIE
ReturnHeader/ReturnTs02015-08-17T15:43:16-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$94,242
Liabilities
$19,337
Net assets
$74,905
Revenue
$140,039
Expenses
$145,225
Net income
-$5,186
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.10$0.10$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.08$0.09$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.13$0.15$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.10$0.07$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.04$0.01$0.03$0.12$0.15$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.08$0.02$0.06$0.14$0.15$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.02$0.07$0.14$0.15$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.08$0.11$0.13$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.02$0.10$0.50
2011Summary only. Only limited summary data is available for this year.$0.14$0.03$0.11$1.23$1.23$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.02$0.11$0.31
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)6 • <$500k nonprofits