Civic Intelligence

Florida Southwestern State College

EIN 26-1591757 • 501(c)3 • Fort Myers, FL

Profile

To receive, hold, invest, and administer real estate property including providing student housing, parking, and other improvements and to make expenditures to/for the exclusive benefit of florida southwestern state college.

8099 College ParkwayFort Myers, FL 33919

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.49x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

4.62x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

23rd percentile

-4.4%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$915,986

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 24.2% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

20th percentile

-2.9%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-0.6%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$35,338,172

Down $1,045,430 (-2.9%) from 2024

Liabilities

Down

$17,465,941

Down $956,307 (-5.2%) from 2024

Net Assets

Down

$17,872,231

Down $89,123 (-0.5%) from 2024

Operations
Liabilities / Revenue93rd percentileNet Margin23rd percentile

Revenue

Down

$3,782,491

Down $24,463 (-0.6%) from 2024

Expenses

Up

$3,949,652

Up $706,442 (+22%) from 2024

Net Income

Down

-$167,161

Down $730,905 (-130%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $9,168,945Liabilities 2011: $2,884,377Net Assets 2011: $6,284,5682011Assets 2012: $25,831,301Liabilities 2012: $19,396,013Net Assets 2012: $6,435,2882012Assets 2013: $33,559,128Liabilities 2013: $28,415,295Net Assets 2013: $5,143,8332013Assets 2014: $32,363,797Liabilities 2014: $27,315,317Net Assets 2014: $5,048,4802014Assets 2015: $32,186,196Liabilities 2015: $26,277,136Net Assets 2015: $5,909,0602015Assets 2016: $31,978,123Liabilities 2016: $25,256,635Net Assets 2016: $6,721,4882016Assets 2017: $30,568,744Liabilities 2017: $24,178,958Net Assets 2017: $6,389,7862017Assets 2018: $29,331,016Liabilities 2018: $23,383,568Net Assets 2018: $5,947,4482018Assets 2019: $29,108,758Liabilities 2019: $22,238,493Net Assets 2019: $6,870,2652019Assets 2020: $28,868,318Liabilities 2020: $21,299,576Net Assets 2020: $7,568,7422020Assets 2021: $28,203,369Liabilities 2021: $20,736,483Net Assets 2021: $7,466,8862021Assets 2022: $27,883,098Liabilities 2022: $20,098,047Net Assets 2022: $7,785,0512022Assets 2023: $36,593,436Liabilities 2023: $19,269,886Net Assets 2023: $17,323,5502023Assets 2024: $36,383,602Liabilities 2024: $18,422,248Net Assets 2024: $17,961,3542024Assets 2025: $35,338,172Liabilities 2025: $17,465,941Net Assets 2025: $17,872,2312025

Highlighted filing

2025

Assets$35,338,172
Liabilities$17,465,941
Net Assets$17,872,231
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $211,1382011Expenses 2012: $695,5782012Expenses 2013: $3,431,4072013Revenue 2014: $2,693,185Expenses 2014: $2,444,686Net Income 2014: $248,4992014Revenue 2015: $3,194,631Expenses 2015: $2,338,366Net Income 2015: $856,2652015Revenue 2016: $3,388,894Expenses 2016: $2,571,615Net Income 2016: $817,2792016Revenue 2017: $3,338,449Expenses 2017: $3,659,598Net Income 2017: -$321,1492017Revenue 2018: $3,247,069Expenses 2018: $3,632,853Net Income 2018: -$385,7842018Revenue 2019: $3,398,875Expenses 2019: $2,520,350Net Income 2019: $878,5252019Revenue 2020: $3,267,598Expenses 2020: $2,660,434Net Income 2020: $607,1642020Revenue 2021: $2,538,439Expenses 2021: $2,641,092Net Income 2021: -$102,6532021Revenue 2022: $4,273,959Expenses 2022: $3,803,722Net Income 2022: $470,2372022Revenue 2023: $12,316,066Expenses 2023: $2,905,093Net Income 2023: $9,410,9732023Revenue 2024: $3,806,954Expenses 2024: $3,243,210Net Income 2024: $563,7442024Revenue 2025: $3,782,491Expenses 2025: $3,949,652Net Income 2025: -$167,1612025

Highlighted filing

2025

Revenue$3,782,491
Expenses$3,949,652
Net Income-$167,161
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$35,338,172
Liabilities
$17,465,941
Net assets
$17,872,231
Revenue
$3,782,491
Expenses
$3,949,652
Net income
-$167,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.3$17.5$17.9$3.78$3.95$0.17
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.4$18.4$18.0$3.81$3.24$0.56
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.6$19.3$17.3$12.3$2.91$9.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.9$20.1$7.79$4.27$3.80$0.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.2$20.7$7.47$2.54$2.64$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.9$21.3$7.57$3.27$2.66$0.61
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.1$22.2$6.87$3.40$2.52$0.88
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.3$23.4$5.95$3.25$3.63$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.6$24.2$6.39$3.34$3.66$0.32
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.0$25.3$6.72$3.39$2.57$0.82
2015Detailed filing. Detailed filing data is available for this year.$32.2$26.3$5.91$3.19$2.34$0.86
2014Detailed filing. Detailed filing data is available for this year.$32.4$27.3$5.05$2.69$2.44$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.6$28.4$5.14$3.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.8$19.4$6.44$0.70
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.17$2.88$6.28$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 23, 2025
Return Version
2024v5.2
Gross Receipts
$9,922,840
Mission and Program Overview

Mission

To receive, hold, invest, and administer real estate property including providing student housing, parking, and other improvements and to make expenditures to/for the exclusive benefit of florida southwestern state college.

To receive, hold, invest, and administer real estate property,including providing student housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,327,695$18,285,736▼ $1,041,959
Investments in Publicly Traded Securities$7,671,337$8,013,162▲ $341,825
Cash and Non-Interest-Bearing Accounts$5,649,550$5,110,362▼ $539,188
Savings and Temporary Cash Investments$3,524,771$3,641,586▲ $116,815
Prepaid Expenses and Deferred Charges$145,958$175,061▲ $29,103
Pledges and Grants Receivable$64,291$32,387▼ $31,904
Total Assets$36,383,602$35,338,172▼ $1,045,430
Other Assets Total$0$79,878▲ $79,878
Liabilities
Tax Exempt Bond Liabilities$17,797,698$16,943,202▼ $854,496
Deferred Revenue$303,324$291,651▼ $11,673
Other Liabilities$176,940$168,445▼ $8,495
Accounts Payable and Accrued Expenses$144,286$62,643▼ $81,643
Total Liabilities$18,422,248$17,465,941▼ $956,307
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,961,354$17,872,231▼ $89,123
Total Net Assets Fund Balance$17,961,354$17,872,231▼ $89,123
Total Liabilities and Net Assets / Fund Balance$36,383,602$35,338,172▼ $1,045,430

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,285,736$8,441,451$26,727,187
Equipment$0$78,885$78,885
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Mary Lee MannChair
Jeffery Allbritten DaPresident
Robert Bob JonesVice-chair
John NolandDirector
Randall T Parrish JrDirector
Sankey Eddie Webb IiiDirector
Tristan Tris ChapmanDirector
Joe ColemanSecretary
Gina B Doeble CPA Through 325Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Skanska USA Building INCConstruction5237 SUMMERLIN COMMONS BLVD, Fort Myers, FL 33907$298,703
Abm Industry Groups LLCMaintenanceP O BOX 534198, Atlanta, GA 30353$177,248
Shaw Industries INCConstructionPO BOX 2128 MAIL DROP UA-A, Dalton, GA 30721$155,686
Revenue and Support

Revenue Composition

Contributions and Grants
$400,000
Program Service Revenue
$2,764,711
Investment Income
$617,780
Other Revenue
$0
Change in Net Assets
$-167,161

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,782,491
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$78,038
Total Revenue per Audited Statements
$3,860,529
Total Revenue per Form 990
$3,782,491
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,699,652
Grants and Similar Amounts Paid$250,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,041,958--$1,041,958
Fees for Services Other$514,869$130,000-$644,869
Occupancy$584,987--$584,987
Interest$524,860--$524,860
Grants to Domestic Orgs$250,000--$250,000
Insurance$79,023$111,909-$190,932
Other Expenses$51,172--$51,172
Fees for Services Accounting-$42,540-$42,540
Fees for Service Investment Mgmnt Fees-$36,400-$36,400
Information Technology$26,901$40-$26,941
Conferences and Meetings$7,648--$7,648
Travel$6,748--$6,748
Fees for Services Legal$639$61-$700
Office Expenses$240$5-$245
Total Functional Expenses$3,628,697$320,955$0$3,949,652

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,949,652
Total Expenses per Audited Statements$3,949,652
Total Expenses per Form 990$3,949,652
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Florida Southwestern State CollegeFort Myers, FLN/aBatting Cages$250,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interest Payable$168,445

Bond Issues

BondIssuerIssuedIssue PricePurpose
AFsw State College Financing Corp 2017 Series a2017-12-21$10,000,000See part vi, supplemental information
BFsw State College Financing Corp 2017 Series B2017-12-21$10,000,000See part vi, supplemental information
CFsw State College Financing Corp 2017 Series C2017-12-21$2,879,067See part vi, supplemental information

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$10,000,000$10,000,000$2,594,450-
B$10,000,000$10,000,000$2,594,450-
C$2,879,067$2,879,067$746,965-

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Jeff allbritten, gina doeble and joe coleman have business relationships, as they are directors, officers, or key employees of florida southwestern state college.”

Form 990, Part VI, Section B, Line 11B

“Amounts from the form 990 draft are verified against financial statements, w2, and compensation information provided to cla during preparation of the irs 990 report. If there are any variances between fsw financial records and the form 990 draft, fsw finance personnel gets clarification from cla and information is updated if necessary.”

Form 990, Part VI, Section B, Line 12C

“All voting board members must complete and sign the conflict of interest policy each year. Voting members who have a conflict of interest during meetings are excluded from voting on the issue at hand. In the general counsel's office we annually collect the conflict of interest statements for the members of the board of directors and officers of the florida southwestern financing corporation. Upon submission we review the completed documents. To date we have not encountered any potentially disqualifying conflicts of interest. Were we to encounter a potentially disqualifying conflict of interest, we would evaluate the nature and extent of the conflict to determine an appropriate response.”

Form 990, Part VI, Section B, Line 15

“The entity does not directly employ any individuals. Individuals are employed by the college. Compensation is established by the related organization through the wage and compensation schedule. Board members/officers are not compensated. The process described here was last completed in 2024.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Florida Southwestern State College
EIN
26-1591757
Phone
2394899091
Address
8099 COLLEGE PARKWAY, FORT MYERS, FL 33919

Signing Officer

Name
Jason Dudley
Title
VP, It and Digital Strategies
Phone
2394899091
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Allbritten
Formed
2007
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
9

Preparer

Firm
Cliftonlarsonallen Llp
Address
4501 TAMIAMI TRAIL NORTH SUITE 200, NAPLES, FL 34103-3548
Preparer
Amelia Cooper
Phone
2392628686
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services: program service expenses 478,806. Management and general expenses 130,000. Fundraising expenses 0. Total expenses 608,806. Other services- non-contracted: program service expenses 36,063. Management and general expenses 0. Fundraising expenses 0. Total expenses 36,063.”

Financial Statement Notes

PART X, LINE 2:

“No provision for income tax expense has been made in the accompanying financial statements since the financing corporation is exempt from income taxes under section 501(c)(3) of the internal revenue code. The financing corporation is organized exclusively for educational purposes and although it has not been classified as an organization that is a private foundation under section 509(a)(2), it has been classified as a corporation under section 509(a)(3).”

Raw XML AppendixShowing 400 of 684 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0144286
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt062643
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO RECEIVE, HOLD, INVEST, AND ADMINISTER REAL ESTATE PROPERTY,INCLUDING PROVIDING STUDENT HOUSING.
IRS990/AllAffiliatesIncludedInd01
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0GENERAL COUNSEL'S OFFICE
IRS990/BooksInCareOfDetail/PhoneNum02394899300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08099 COLLEGE PARKWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0FORT MYERS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
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IRS990/ConferencesMeetingsGrp/TotalAmt07648
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0298703
IRS990/ContractorCompensationGrp/CompensationAmt1177248
IRS990/ContractorCompensationGrp/CompensationAmt2155686
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1P O BOX 534198
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IRS990/CYInvestmentIncomeAmt0617780
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IRS990/CYOtherRevenueAmt00
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IRS990/Desc0THE PURPOSES OF THE FINANCING CORPORATION ARE TO (I) PROVIDE HOUSING OPPORTUNITIES FOR THE STUDENTS OF THE COLLEGE; (II) TO FINANCE CAPITAL PROJECTS TO MEET CURRENT AND FUTURE NEEDS OF THE COLLEGE, SUCH AS STUDENT HOUSING, PARKING FACILITIES, AND/OR OTHER IMPROVEMENTS; (III) MANAGE AND INVEST FUNDS HELD BY IT, OR (IV) ANY OTHER PROPER ACTIVITY OF FLORIDA SOUTHWESTERN STATE COLLEGE.
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IRS990/Form990PartVIISectionAGrp/PersonNm7TRISTAN TRIS CHAPMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/MissionDesc0TO RECEIVE, HOLD, INVEST, AND ADMINISTER REAL ESTATE PROPERTY INCLUDING PROVIDING STUDENT HOUSING, PARKING, AND OTHER IMPROVEMENTS AND TO MAKE EXPENDITURES TO/FOR THE EXCLUSIVE BENEFIT OF FLORIDA SOUTHWESTERN STATE COLLEGE.
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IRS990/MoreThan5000KToOrgInd00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTEREST PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISION FOR INCOME TAX EXPENSE HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS SINCE THE FINANCING CORPORATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FINANCING CORPORATION IS ORGANIZED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AND ALTHOUGH IT HAS NOT BEEN CLASSIFIED AS AN ORGANIZATION THAT IS A PRIVATE FOUNDATION UNDER SECTION 509(A)(2), IT HAS BEEN CLASSIFIED AS A CORPORATION UNDER SECTION 509(A)(3).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BATTING CAGES
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IRS990ScheduleI/RecipientTable/RecipientEIN0591211051
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt08099 COLLEGE PARKWAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FORT MYERS
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IRS990ScheduleJ/AnyNonFixedPaymentsInd00
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10

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