Civic Intelligence

Lake County Education Association Inc

EIN 51-0182681 • 501(c)5 • Leesburg, FL

Profile

Representation, Development and Recognition of Public School Teachers

1713 South StreetLeesburg, FL 34748

lcea.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.14x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.10x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

20th percentile

-6.1%

Higher net margin than 20% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-11%

Faster revenue growth than 15% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$625,099

Down $86,449 (-12%) from 2023

Liabilities

Down

$89,200

Down $1,687 (-1.9%) from 2023

Net Assets

Down

$535,899

Down $84,762 (-14%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin20th percentile

Revenue

Down

$916,071

Down $112,217 (-11%) from 2023

Expenses

Down

$971,719

Down $78,907 (-7.5%) from 2023

Net Income

Down

-$55,648

Down $33,310 (-149%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$800K$600K$400K$200K$0Assets 2011: $585,829Liabilities 2011: $91,193Net Assets 2011: $494,6362011Assets 2012: $492,998Liabilities 2012: $5,417Net Assets 2012: $487,5812012Assets 2013: $511,867Liabilities 2013: $72,313Net Assets 2013: $439,5542013Assets 2014: $412,503Liabilities 2014: $987Net Assets 2014: $411,5162014Assets 2015: $502,761Liabilities 2015: $77,219Net Assets 2015: $425,5422015Assets 2016: $458,259Liabilities 2016: $58,883Net Assets 2016: $399,3762016Assets 2017: $455,296Liabilities 2017: $16,336Net Assets 2017: $438,9602017Assets 2018: $606,005Liabilities 2018: $120,192Net Assets 2018: $485,8132018Assets 2019: $612,931Liabilities 2019: $79,855Net Assets 2019: $533,0762019Assets 2020: $563,024Liabilities 2020: $959Net Assets 2020: $562,0652020Assets 2021: $596,427Liabilities 2021: $796Net Assets 2021: $595,6312021Assets 2022: $742,119Liabilities 2022: $99,120Net Assets 2022: $642,9992022Assets 2023: $711,548Liabilities 2023: $90,887Net Assets 2023: $620,6612023Assets 2024: $625,099Liabilities 2024: $89,200Net Assets 2024: $535,8992024

Highlighted filing

2024

Assets$625,099
Liabilities$89,200
Net Assets$535,899
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $944,894Expenses 2011: $965,230Net Income 2011: -$20,3362011Revenue 2012: $946,696Expenses 2012: $953,751Net Income 2012: -$7,0552012Revenue 2013: $916,758Expenses 2013: $964,785Net Income 2013: -$48,0272013Revenue 2014: $941,025Expenses 2014: $969,063Net Income 2014: -$28,0382014Revenue 2015: $1,005,403Expenses 2015: $991,377Net Income 2015: $14,0262015Revenue 2016: $1,023,762Expenses 2016: $1,049,928Net Income 2016: -$26,1662016Revenue 2017: $1,102,667Expenses 2017: $1,063,083Net Income 2017: $39,5842017Revenue 2018: $1,132,133Expenses 2018: $1,085,280Net Income 2018: $46,8532018Revenue 2019: $1,149,840Expenses 2019: $1,102,577Net Income 2019: $47,2632019Revenue 2020: $1,148,732Expenses 2020: $1,119,743Net Income 2020: $28,9892020Revenue 2021: $1,118,851Expenses 2021: $1,085,285Net Income 2021: $33,5662021Revenue 2022: $1,146,671Expenses 2022: $1,108,351Net Income 2022: $38,3202022Revenue 2023: $1,028,288Expenses 2023: $1,050,626Net Income 2023: -$22,3382023Revenue 2024: $916,071Expenses 2024: $971,719Net Income 2024: -$55,6482024

Highlighted filing

2024

Revenue$916,071
Expenses$971,719
Net Income-$55,648
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$625,099
Liabilities
$89,200
Net assets
$535,899
Revenue
$916,071
Expenses
$971,719
Net income
-$55,648
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.09$0.54$0.92$0.97$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.09$0.62$1.03$1.05$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.10$0.64$1.15$1.11$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.00$0.60$1.12$1.09$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.00$0.56$1.15$1.12$0.03
2019Summary only. Only limited summary data is available for this year.$0.61$0.08$0.53$1.15$1.10$0.05
2018Summary only. Only limited summary data is available for this year.$0.61$0.12$0.49$1.13$1.09$0.05
2017Summary only. Only limited summary data is available for this year.$0.46$0.02$0.44$1.10$1.06$0.04
2016Summary only. Only limited summary data is available for this year.$0.46$0.06$0.40$1.02$1.05$0.03
2015Summary only. Only limited summary data is available for this year.$0.50$0.08$0.43$1.01$0.99$0.01
2014Summary only. Only limited summary data is available for this year.$0.41$0.00$0.41$0.94$0.97$0.03
2013Summary only. Only limited summary data is available for this year.$0.51$0.07$0.44$0.92$0.96$0.05
2012Summary only. Only limited summary data is available for this year.$0.49$0.01$0.49$0.95$0.95$0.01
2011Summary only. Only limited summary data is available for this year.$0.59$0.09$0.49$0.94$0.97$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 7, 2025
Return Version
2023v6.0
Gross Receipts
$916,071
Mission and Program Overview

Mission

Representation, Development and Recognition of Public School Teachers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$334,164$298,733▼ $35,431
Land, Buildings, and Equipment, Net$215,521$219,500▲ $3,979
Savings and Temporary Cash Investments$160,656$104,664▼ $55,992
Prepaid Expenses and Deferred Charges$253$1,248▲ $995
Total Assets$711,548$625,099▼ $86,449
Other Assets Total$954$954→ $0
Liabilities
Accounts Payable and Accrued Expenses$50,723$66,201▲ $15,478
Other Liabilities$40,164$22,999▼ $17,165
Total Liabilities$90,887$89,200▼ $1,687
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$620,661$535,899▼ $84,762
Total Net Assets Fund Balance$620,661$535,899▼ $84,762
Total Liabilities and Net Assets / Fund Balance$711,548$625,099▼ $86,449

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$34,109-$34,109
Buildings$41,286$14,579-
Land$25,600--
Equipment$-1,534$14,928-
Leasehold Improvements$120,039$64,675-
Other Assets Org$954--
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Kathy SmithPresident
Elisabeth EmeryVice President
Elizabeth SchlotterDirector
Jaime PernaDirector
Julie HandDirector
Louise BellDirector
Sandra ScottDirector
Tamara RussellDirector
Tessa ClarkDirector
Tracy WoodSecretary
Sarah BaltunisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$915,007
Program Service Revenue
$0
Investment Income
$1,064
Other Revenue
$0
Change in Net Assets
$-55,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$713,013
Salaries, Compensation, and Employee Benefits$258,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$621,955--$621,955
Current Officers, Directors, Trustees, and Key Employees$146,416--$146,416
Other Salaries and Wages$37,468--$37,468
Other Employee Benefits$33,881--$33,881
Pension Plan Contributions$25,920--$25,920
Payroll Taxes$15,021--$15,021
Insurance$14,226--$14,226
Occupancy$11,174--$11,174
Office Expenses$10,934--$10,934
Fees for Services Accounting$6,500--$6,500
Other Expenses$2,201--$2,201
Depreciation Depletion$1,633--$1,633
Total Functional Expenses$971,719$0$0$971,719
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$22,999
Due to LCSD-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Eligible Members are Active and Retired Teachers from the Public School District for Lake County, FL”

Member election for additional members Part VI line 7A

“Members Elect Officers and Directors Annually”

Form 990 governing body review Part VI line 11

“Form 990 is reviewed in detail by the Board prior to filing”

CEO executive director top management comp Part VI line 15A

“The Association reimburses other organizations for the compensation of the Executive Director, Officers and Key Office Employees, This reimbursement is at the pay scale as negotiated for Public School Teachers.”

Governing documents etc available to public Part VI line 19

“Copies of the 990 are available upon request”

Filing and Contact Details

Filer

Filer Name
Lake County Education Association Inc
EIN
51-0182681
Address
1713 South Street, Leesburg, FL 34748

Signing Officer

Name
Kathy Smith
Title
President
Signed
2025-07-07
Discuss with paid preparer
No

Organization Details

Formed
1966
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Binney Accounting and Assurance
Address
4327 South Hwy 27 Suite 331, Clermont, FL 34711
Preparer
Curtis A Binney
Phone
4079245195
Raw XML Appendix379 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.

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IRS990/OtherExpensesGrp/Desc0Taxes
IRS990/OtherExpensesGrp/Desc1LCEA Projects
IRS990/OtherExpensesGrp/Desc2Telephone
IRS990/OtherExpensesGrp/ProgramServicesAmt04039
IRS990/OtherExpensesGrp/ProgramServicesAmt140351
IRS990/OtherExpensesGrp/ProgramServicesAmt22201
IRS990/OtherExpensesGrp/TotalAmt04039
IRS990/OtherExpensesGrp/TotalAmt140351
IRS990/OtherExpensesGrp/TotalAmt22201
IRS990/OtherLiabilitiesGrp/BOYAmt040164
IRS990/OtherLiabilitiesGrp/EOYAmt022999
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt037468
IRS990/OtherSalariesAndWagesGrp/TotalAmt037468
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0621955
IRS990/PaymentsToAffiliatesGrp/TotalAmt0621955
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt015021
IRS990/PayrollTaxesGrp/TotalAmt015021
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt025920
IRS990/PensionPlanContributionsGrp/TotalAmt025920
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0253
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01248
IRS990/PriorPeriodAdjustmentsAmt0-29114
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Scholarships
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02000
IRS990/ProgSrvcAccomActy3Grp/Desc0Recognition of Effective, Innovation & Professional Teachers
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Provision of Professional Development Opportunities; Promotion of Research-Based Practices; Support of Effective Teacher Center
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01024684
IRS990/PYInvestmentIncomeAmt03604
IRS990/PYOtherExpensesAmt0810734
IRS990/PYRevenuesLessExpensesAmt0-22338
IRS990/PYSalariesCompEmpBnftPaidAmt0239892
IRS990/PYTotalExpensesAmt01050626
IRS990/PYTotalRevenueAmt01028288
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-55648
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0160656
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0104664
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt041286
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014579
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt055865
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-1534
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014928
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt013394
IRS990ScheduleD/LandGrp/BookValueAmt025600
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt025600
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0120039
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt064675
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0184714
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0954
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Utility Deposits
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034109
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034109
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022999
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to LCSD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0219500
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0954
IRS990ScheduleD/TotalLiabilityAmt022999
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Eligible Members are Active and Retired Teachers from the Public School District for Lake County, FL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members Elect Officers and Directors Annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed in detail by the Board prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Association reimburses other organizations for the compensation of the Executive Director, Officers and Key Office Employees, This reimbursement is at the pay scale as negotiated for Public School Teachers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Copies of the 990 are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0711548
IRS990/TotalAssetsEOYAmt0625099
IRS990/TotalAssetsGrp/BOYAmt0711548
IRS990/TotalAssetsGrp/EOYAmt0625099
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0915007
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0971719
IRS990/TotalFunctionalExpensesGrp/TotalAmt0971719
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt090887
IRS990/TotalLiabilitiesEOYAmt089200
IRS990/TotalLiabilitiesGrp/BOYAmt090887
IRS990/TotalLiabilitiesGrp/EOYAmt089200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0620661
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0535899
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0971719
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01064
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0916071
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0711548
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0625099
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0LCEA.ORG
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Kathy Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake County Education Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0510182681
ReturnHeader/Filer/USAddress/AddressLine1Txt01713 South Street
ReturnHeader/Filer/USAddress/CityNm0Leesburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034748
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821133497
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Binney Accounting and Assurance
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04327 South Hwy 27 Suite 331
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clermont
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034711
ReturnHeader/PreparerPersonGrp/PhoneNum04079245195
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Curtis A Binney
ReturnHeader/ReturnTs02025-07-11T11:38:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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