Civic Intelligence

Florida Municipal Attorneys Association

EIN 27-1032175 • 501(c)6 • Tallahassee, FL

Profile

EDUCATION

301 S Bronough St 300Tallahassee, FL 32301

www.fmaa.us

Siviq Scores

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

Liabilities / Assets

89th percentile

0.43x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.42x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

53rd percentile

2.2%

Higher net margin than 53% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

37th percentile

-9.4%

Faster asset growth than 37% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$134,944

Down $13,922 (-9.4%) from 2023

Liabilities

Down

$58,560

Down $17,011 (-23%) from 2023

Net Assets

Up

$76,384

Up $3,089 (+4.2%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin53rd percentile

Revenue

Up

$140,083

Up $20,989 (+18%) from 2023

Expenses

Up

$136,994

Up $19,391 (+16%) from 2023

Net Income

Up

$3,089

Up $1,598 (+107%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$150K$100K$50K$0Assets 2020: $71,735Liabilities 2020: $4,203Net Assets 2020: $67,5322020Assets 2021: $149,178Liabilities 2021: $82,171Net Assets 2021: $67,0072021Assets 2022: $130,195Liabilities 2022: $58,391Net Assets 2022: $71,8042022Assets 2023: $148,866Liabilities 2023: $75,571Net Assets 2023: $73,2952023Assets 2024: $134,944Liabilities 2024: $58,560Net Assets 2024: $76,3842024

Highlighted filing

2024

Assets$134,944
Liabilities$58,560
Net Assets$76,384
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $175Expenses 2020: $8,904Net Income 2020: -$8,7292020Revenue 2021: $108,910Expenses 2021: $109,435Net Income 2021: -$5252021Revenue 2022: $103,453Expenses 2022: $98,656Net Income 2022: $4,7972022Revenue 2023: $119,094Expenses 2023: $117,603Net Income 2023: $1,4912023Revenue 2024: $140,083Expenses 2024: $136,994Net Income 2024: $3,0892024

Highlighted filing

2024

Revenue$140,083
Expenses$136,994
Net Income$3,089
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$134,944
Liabilities
$58,560
Net assets
$76,384
Revenue
$140,083
Expenses
$136,994
Net income
$3,089
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.35$0.59$0.76$1.40$1.37$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.76$0.73$1.19$1.18$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.30$0.58$0.72$1.03$0.99$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.49$0.82$0.67$1.09$1.09$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.04$0.68$0.00$0.09$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 31, 2025
Return Version
2023v6.0
Gross Receipts
$140,083
Mission and Program Overview

Mission

Education

Program Services

DescriptionGrantsExpenses
THE FMAA'S ANNUAL SEMINAR WAS HELD IN NAPLES, FLORIDA ON JULY 25-27, 2024. THIS THREE-DAY SEMINAR COVERED TOPICS SUCH AS LABOR AND EMPLOYMENT, BEST PRACTICES FOR MUNICIPAL ELECTED OFFICIALS, CYBERSECURITY, LEGISLATIVE UPDATES, LAND DEVELOPMENT REGULATIONS, AND ATTORNEY ETHICS. A TOTAL OF 313 INDIVIDUALS ATTENDED THE SEMINAR.$0$0
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SONJA K DICKENSDirector-$0--
OLGA M SANCHEZ DEFUENTESDirector-$0--
CATHERINE REISCHMANNDirector-$0--
MARK P BARNEBEYPresident-$0--
TAMMI E BACHImmediate Past President-$0--
KEITH W DAVISPresident - Elect-$0--
GRANT W ALLEYTreasurer-$0--
REBECCA O'HARAExecutive Secretary-$0--
Filing and Contact Details

Filer

Filer Name
Florida Municipal Attorneys Association
EIN
27-1032175
Phone
8502229684
Address
301 S BRONOUGH ST 300, TALLAHASSEE, FL 32301

Signing Officer

Name
REBECCA O'HARA
Title
Executive Secretary
Phone
8502229684
Signed
2025-07-31
Discuss with paid preparer
Yes

Preparer

Firm
Shorstein & Shorstein Pa
Address
8265 BAYBERRY ROAD, JACKSONVILLE, FL 32256
Preparer
Marina Cunningham Pereira
Phone
9047391311
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: bank charges. Amount: 4,958. Description: conference expenses. Amount: 120,041. Description: board of directors meeting expenses. Amount: 967. Description: sponsorships. Amount: 10,000. Total to form 990-ez, line 16: 135,966.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: accounts receivable. Beg. Of year amount: 20,087. End of year amount: 350. Description: deposits & prepaid expenses. Beg. Of year amount: 7,010. End of year amount: 4,000.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payable. Beg. Of year amount: 75,571. End of year amount: 58,560.”

Raw XML Appendix138 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FLORIDA LEAGUE OF CITIES INC
IRS990EZ/BooksInCareOfDetail/PhoneNum08502229684
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0301 S BRONOUGH ST SUITE 300
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TALLAHASSEE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd032301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0121769
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0130594
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt03089
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0955
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0148866
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0134944
IRS990EZ/GrossReceiptsAmt0140083
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt073295
IRS990EZ/NetAssetsOrFundBalancesEOYAmt076384
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt073295
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt076384
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.48
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.62
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.48
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SONJA K DICKENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1OLGA M SANCHEZ DEFUENTES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CATHERINE REISCHMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARK P BARNEBEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TAMMI E BACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KEITH W DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GRANT W ALLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7REBECCA O'HARA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4IMMEDIATE PAST PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5PRESIDENT - ELECT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7EXECUTIVE SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt027097
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04350
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0135966
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt073
IRS990EZ/ProgramServiceRevenueAmt0140083
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE FMAA'S ANNUAL SEMINAR WAS HELD IN NAPLES, FLORIDA ON JULY 25-27, 2024. THIS THREE-DAY SEMINAR COVERED TOPICS SUCH AS LABOR AND EMPLOYMENT, BEST PRACTICES FOR MUNICIPAL ELECTED OFFICIALS, CYBERSECURITY, LEGISLATIVE UPDATES, LAND DEVELOPMENT REGULATIONS, AND ATTORNEY ETHICS. A TOTAL OF 313 INDIVIDUALS ATTENDED THE SEMINAR.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt075571
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt058560
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0136994
IRS990EZ/TotalRevenueAmt0140083
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.FMAA.US
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: BANK CHARGES. AMOUNT: 4,958. DESCRIPTION: CONFERENCE EXPENSES. AMOUNT: 120,041. DESCRIPTION: BOARD OF DIRECTORS MEETING EXPENSES. AMOUNT: 967. DESCRIPTION: SPONSORSHIPS. AMOUNT: 10,000. TOTAL TO FORM 990-EZ, LINE 16: 135,966.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 20,087. END OF YEAR AMOUNT: 350. DESCRIPTION: DEPOSITS & PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 7,010. END OF YEAR AMOUNT: 4,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 75,571. END OF YEAR AMOUNT: 58,560.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0REBECCA O'HARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08502229684
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FLORIDA MUNICIPAL ATTORNEYS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FLOR
ReturnHeader/Filer/EIN0271032175
ReturnHeader/Filer/PhoneNum08502229684
ReturnHeader/Filer/USAddress/AddressLine1Txt0301 S BRONOUGH ST 300
ReturnHeader/Filer/USAddress/CityNm0TALLAHASSEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592701990
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHORSTEIN & SHORSTEIN PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08265 BAYBERRY ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JACKSONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032256
ReturnHeader/PreparerPersonGrp/PhoneNum09047391311
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARINA CUNNINGHAM PEREIRA
ReturnHeader/ReturnTs02025-08-01T14:41:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.