Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Florida Refrigeration and Air Conditioning Contractors Association
990EZ • Fiscal year 2015 • EIN 02-0534220
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.23x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Down$78,791
Down $15,451 (-16%) from 2014
Net Assets
Down$60,777
Down $14,128 (-19%) from 2014
Liabilities
Down$18,014
Down $1,323 (-6.8%) from 2014
Revenue And Expenses
Revenue
Down$135,823
Down $4,216 (-3.0%) from 2014
Expenses
Up$150,119
Up $4,894 (+3.4%) from 2014
Net Income
Down-$14,296
Down $9,110 (-176%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Jul 7, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $135,823
Mission and Program Overview
Mission
Promotion of the refrigeration & air conditioning industry
Promotion of the refrigeration & air conditioning industry.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 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
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| OSCAR CALLEJA | President | - | $0 | - | - |
| PAT AMBROSE | Vice Preside | - | $0 | - | - |
| RICK SIMS | Secretary/Tr | - | $0 | - | - |
| RICHARD ALLARD | Director | - | $0 | - | - |
| ROBERT D COCHELL | Director | - | $0 | - | - |
| DAN GRIFFIN | Director | - | $0 | - | - |
| BRIAN HASTINGS | Director | - | $0 | - | - |
| MARC LABUZIENSKI | Director | - | $0 | - | - |
| DOUG LINDSTROM | Director | - | $0 | - | - |
| BRYAN LINGERFELT | Director | - | $0 | - | - |
| KEITH MARTIN | Director | - | $0 | - | - |
| ROBERT MCCOLLUM | Director | - | $0 | - | - |
| SCOTT WILSON | Director | - | $0 | - | - |
| TOM WORTHMANN | Director | - | $0 | - | - |
Political and Lobbying Activity
- In-house lobbying only
- No
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $29,168 |
| Total Nondeductible Lobbying and Political Cost | $29,168 |
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
- Oscar Calleja
- Title
- President
- Phone
- 7275784962
- Signed
- 2016-07-07
- 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 518 conferences and meetings 36,144 insurance 500 member services 3,148 continuing education 2,289 bank & credit card fees 1,651 web/internet expense 1,648 telephone 1,028 meetings 734 office supplies 352 records storage 229 dues & subscriptions 200 taxes & licenses 61 total 48,502”
Form 990-ez, Part I, Line 20
“Prior period adjustment 168”
Form 990-ez, Part II, Line 24
“Accounts receivable 14,515 14,937 prepaid expenses and deferred charges 6,074 2,280 total 20,589 17,217”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 5,431 deferred revenue 19,337 12,583”
Form 990-ez, Part III, Line 31
“Provided educational programming for members, their employees and other industry professionals.”
Raw XML Appendix158 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHERYL HARRIS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7275763225 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 466 94TH AVENUE N |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ST PETERSBURG |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33702 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 73653 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 61574 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 18400 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -14296 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 100601 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 94242 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 78791 |
| IRS990EZ/GrossReceiptsAmt | 0 | 135823 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 365 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 48242 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 74905 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 60777 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 74905 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 60777 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 13 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 13 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | OSCAR CALLEJA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | PAT AMBROSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RICK SIMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RICHARD ALLARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ROBERT D COCHELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DAN GRIFFIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | BRIAN HASTINGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | MARC LABUZIENSKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | DOUG LINDSTROM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | BRYAN LINGERFELT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | KEITH MARTIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | ROBERT MCCOLLUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | SCOTT WILSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 13 | TOM WORTHMANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 13 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 20589 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 17217 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 168 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 48502 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROMOTION OF THE REFRIGERATION & AIR CONDITIONING INDUSTRY. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1016 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 68816 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDED EDUCATIONAL PROGRAMMING FOR MEMBERS, THEIR EMPLOYEES AND OTHER INDUSTRY PROFESSIONALS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 19337 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 18014 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 150119 |
| IRS990EZ/TotalRevenueAmt | 0 | 135823 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.FRACCA.ORG |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 29168 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 48242 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 29168 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 29168 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES TRAVEL 518 CONFERENCES AND MEETINGS 36,144 INSURANCE 500 MEMBER SERVICES 3,148 CONTINUING EDUCATION 2,289 BANK & CREDIT CARD FEES 1,651 WEB/INTERNET EXPENSE 1,648 TELEPHONE 1,028 MEETINGS 734 OFFICE SUPPLIES 352 RECORDS STORAGE 229 DUES & SUBSCRIPTIONS 200 TAXES & LICENSES 61 TOTAL 48,502 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR PERIOD ADJUSTMENT 168 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 14,515 14,937 PREPAID EXPENSES AND DEFERRED CHARGES 6,074 2,280 TOTAL 20,589 17,217 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 5,431 DEFERRED REVENUE 19,337 12,583 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROVIDED EDUCATIONAL PROGRAMMING FOR MEMBERS, THEIR EMPLOYEES AND OTHER INDUSTRY PROFESSIONALS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2016-09-27 15:27:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | OSCAR CALLEJA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7275784962 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-07-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FLORIDA RACCA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FLOR |
| ReturnHeader/Filer/EIN | 0 | 020534220 |
| ReturnHeader/Filer/PhoneNum | 0 | 7275763225 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 466 94TH AVENUE NORTH |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ST PETERSBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33702 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 593309476 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LS AND COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 11201 CORPORATE CIRCLE N STE 120 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAINT PETERSBURG |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33716 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7275790383 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-07-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GARY N HARDIE |
| ReturnHeader/ReturnTs | 0 | 2016-07-25T11:39:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $78,791
- Liabilities
- $18,014
- Net assets
- $60,777
- Revenue
- $135,823
- Expenses
- $150,119
- Net income
- -$14,296