Civic Intelligence

Florida School Music Association Inc

EIN 52-2092192 • 501(c)3 • Tallahassee, FL

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Profile

The mission of the florida school music association is to provide leadership, advocacy, and services for school music programs in support of quality music education experiences for students.

402 Office Plaza DriveTallahassee, FL 32301-8303

fsma.flmusiced.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.15x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

70th percentile

14%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

4.8%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$675,886

Up $81,646 (+14%) from 2024

Liabilities

Up

$87,204

Up $3,009 (+3.6%) from 2024

Net Assets

Up

$588,682

Up $78,637 (+15%) from 2024

Operations
Liabilities / Revenue75th percentileNet Margin64th percentile

Revenue

Up

$570,377

Up $25,996 (+4.8%) from 2024

Expenses

Up

$500,805

Up $13,987 (+2.9%) from 2024

Net Income

Up

$69,572

Up $12,009 (+21%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$800K$600K$400K$200K$0Assets 2011: $287,618Liabilities 2011: $105,468Net Assets 2011: $182,1502011Assets 2012: $377,851Liabilities 2012: $194,896Net Assets 2012: $182,9552012Assets 2013: $389,822Liabilities 2013: $207,557Net Assets 2013: $182,2652013Assets 2014: $394,005Liabilities 2014: $200,349Net Assets 2014: $193,6562014Assets 2015: $406,677Liabilities 2015: $201,107Net Assets 2015: $205,5702015Assets 2016: $386,002Liabilities 2016: $161,436Net Assets 2016: $224,5662016Assets 2017: $464,371Liabilities 2017: $186,259Net Assets 2017: $278,1122017Assets 2018: $476,048Liabilities 2018: $164,822Net Assets 2018: $311,2262018Assets 2019: $501,822Liabilities 2019: $142,656Net Assets 2019: $359,1662019Assets 2020: $531,777Liabilities 2020: $158,549Net Assets 2020: $373,2282020Assets 2021: $541,992Liabilities 2021: $92,292Net Assets 2021: $449,7002021Assets 2022: $532,892Liabilities 2022: $106,060Net Assets 2022: $426,8322022Assets 2023: $585,720Liabilities 2023: $144,171Net Assets 2023: $441,5492023Assets 2024: $594,240Liabilities 2024: $84,195Net Assets 2024: $510,0452024Assets 2025: $675,886Liabilities 2025: $87,204Net Assets 2025: $588,6822025

Highlighted filing

2025

Assets$675,886
Liabilities$87,204
Net Assets$588,682
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $299,6362011Expenses 2012: $339,4652012Revenue 2013: $347,429Expenses 2013: $348,119Net Income 2013: -$6902013Revenue 2014: $354,029Expenses 2014: $345,634Net Income 2014: $8,3952014Revenue 2015: $361,816Expenses 2015: $346,941Net Income 2015: $14,8752015Revenue 2016: $381,970Expenses 2016: $360,268Net Income 2016: $21,7022016Revenue 2017: $438,417Expenses 2017: $387,278Net Income 2017: $51,1392017Revenue 2018: $437,465Expenses 2018: $404,713Net Income 2018: $32,7522018Revenue 2019: $428,305Expenses 2019: $383,552Net Income 2019: $44,7532019Revenue 2020: $434,555Expenses 2020: $424,215Net Income 2020: $10,3402020Revenue 2021: $398,351Expenses 2021: $336,197Net Income 2021: $62,1542021Revenue 2022: $452,314Expenses 2022: $455,923Net Income 2022: -$3,6092022Revenue 2023: $485,937Expenses 2023: $470,236Net Income 2023: $15,7012023Revenue 2024: $544,381Expenses 2024: $486,818Net Income 2024: $57,5632024Revenue 2025: $570,377Expenses 2025: $500,805Net Income 2025: $69,5722025

Highlighted filing

2025

Revenue$570,377
Expenses$500,805
Net Income$69,572
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$675,886
Liabilities
$87,204
Net assets
$588,682
Revenue
$570,377
Expenses
$500,805
Net income
$69,572
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.76$0.87$5.89$5.70$5.01$0.70
2024Detailed filing. Detailed filing data is available for this year.$5.94$0.84$5.10$5.44$4.87$0.58
2023Detailed filing. Detailed filing data is available for this year.$5.86$1.44$4.42$4.86$4.70$0.16
2022Detailed filing. Detailed filing data is available for this year.$5.33$1.06$4.27$4.52$4.56$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$0.92$4.50$3.98$3.36$0.62
2020Detailed filing. Detailed filing data is available for this year.$5.32$1.59$3.73$4.35$4.24$0.10
2019Detailed filing. Detailed filing data is available for this year.$5.02$1.43$3.59$4.28$3.84$0.45
2018Detailed filing. Detailed filing data is available for this year.$4.76$1.65$3.11$4.37$4.05$0.33
2017Detailed filing. Detailed filing data is available for this year.$4.64$1.86$2.78$4.38$3.87$0.51
2016Detailed filing. Detailed filing data is available for this year.$3.86$1.61$2.25$3.82$3.60$0.22
2015Detailed filing. Detailed filing data is available for this year.$4.07$2.01$2.06$3.62$3.47$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.94$2.00$1.94$3.54$3.46$0.08
2013Summary only. Only limited summary data is available for this year.$3.90$2.08$1.82$3.47$3.48$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$1.95$1.83$3.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$1.05$1.82$3.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 30, 2026
Return Version
2024v5.5
Gross Receipts
$594,717
Mission and Program Overview

Mission

The mission of the florida school music association is to provide leadership, advocacy, and services for school music programs in support of quality music education experiences for students. The purpose of the association is to provide oversight for interscholastic music activities for public, private, and home school students in middle and high school levels.

The mission of the florida school music association is to provide leadership, advocacy, and services for school music programs in support of quality music education experiences for students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$452,237$516,379▲ $64,142
Investments in Publicly Traded Securities$116,169$125,872▲ $9,703
Prepaid Expenses and Deferred Charges$15,439$23,516▲ $8,077
Cash and Non-Interest-Bearing Accounts$10,395$10,119▼ $276
Total Assets$594,240$675,886▲ $81,646
Liabilities
Deferred Revenue$74,837$84,472▲ $9,635
Accounts Payable and Accrued Expenses$8,102$2,732▼ $5,370
Other Liabilities$1,256$0▼ $1,256
Total Liabilities$84,195$87,204▲ $3,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$510,045$588,682▲ $78,637
Total Net Assets Fund Balance$510,045$588,682▲ $78,637
Total Liabilities and Net Assets / Fund Balance$594,240$675,886▲ $81,646
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Valerie TerryPast President
Benny L Bolden Jr PhdPresident
Keith GriffisPresident-elect
Andrea SzarowiczBoard Member
Anthony Simons IiiBoard Member
Carrie LeahyBoard Member
Christopher Burns PhdBoard Member
David VerdoniBoard Member
Dr Allison CampbellBoard Member
Jeanne ReynoldsBoard Member
Katye CampbellBoard Member
Kevin LevineBoard Member
Marcus Scott EddBoard Member
Michael Antmann EddBoard Member
Rebekah RicksBoard Member
Russell HughesBoard Member
Kathleen SanzExecutive Director

Highest Paid Contractors

ContractorServicesLocationCompensation
Center For Fine Arts Education INCManagement Services402 OFFICE PLAZA DRIVE, Tallahassee, FL 32301$261,125
Revenue and Support

Revenue Composition

Contributions and Grants
$531,751
Program Service Revenue
$0
Investment Income
$38,626
Other Revenue
$0
Change in Net Assets
$69,572

Audited Revenue Reconciliation

Revenue per Audited Statements
$561,498
Revenue Not Reported on Financial Statements
$8,879
Revenue Not Reported on Form 990
$9,065
Total Revenue per Audited Statements
$570,563
Total Revenue per Form 990
$570,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$500,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$208,555$56,445-$265,000
Conferences and Meetings$42,259--$42,259
Fees for Services Accounting$38,127$2,373-$40,500
Payments to Affiliates$30,186--$30,186
Information Technology$28,300--$28,300
Travel$21,964$5,944-$27,908
Office Expenses$3,051$24,259-$27,310
Fees for Services Lobbying$15,600--$15,600
Insurance$13,919$944-$14,863
Fees for Service Investment Mgmnt Fees-$8,879-$8,879
Total Functional Expenses$401,961$98,844$0$500,805

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$500,805
Expenses per Audited Statements$491,926
Total Expenses per Audited Statements$491,926
Expenses Not Reported on Financial Statements$8,879
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The association uses the center for fine arts education, inc. As a management company. The services provided include association and membership management, financial planning and administration, marketing, advocacy services, technology services, board support, and a named executive director. Executive director, kathlene sanz is also the executive director for the management company. The association compensated the management company a total of $265,000 for the year ending june 30, 2025.”

Form 990, Part VI, Section A, Line 6

“Any school (public, public charter, private, or home education music cooperative) in the state of florida is eligible for membership of the association. Each member school will have one vote on any issues requiring a member vote.”

Form 990, Part VI, Section A, Line 7A

“The association's board of directors consist of representatives from other education and music related associations in the state of florida. Each association appoints representatives to serve on the board of directors.”

Form 990, Part VI, Section A, Line 7B

“The association's board of directors is accountable for the conduct of the business and finance of the association, as well as the establishment of governing policies. The board of directors consist of representatives from other education and music related associations in the state of florida. Each association appoints representatives to serve on the board of directors.”

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

“The completed form 990 is reviewed by the executive committee, revised if needed, then reviewed by the entire board and revised if needed before filing.”

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

“The association monitors conflicts of interest based on the policy adopted in 2012. All executive board members or members of any committee are required to review the conflict of interest policy on an annual basis. The policy can be found on the association's website.”

Form 990, Part VI, Section C, Line 19

“The association makes its governing documents, conflicts of interest policy and 990 available on its website. Audits and minutes are available to members via the website.”

Filing and Contact Details

Filer

Filer Name
Florida School Music Association Inc
EIN
52-2092192
Phone
8508786844
Address
402 OFFICE PLAZA DRIVE, TALLAHASSEE, FL 32301-8303

Signing Officer

Name
Kathleen D Sanz Phd
Title
Executive Director
Phone
8508786844
Signed
2026-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen D Sanz Phd
Formed
1997
Legal Domicile
Fl
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
35

Preparer

Firm
James Moore & Co Pl
Address
5931 NW 1ST PL, GAINESVILLE, FL 32607-2063
Preparer
Corinne Laroche
Phone
3523781331
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association is generally exempt from income taxes under section 501(c)(3) of the internal revenue code, and therefore, no provision for income taxes has been made in the accompanying financial statements. The association files income tax returns in the u.s. Federal jurisdiction. The association's income tax returns for the past three years are subject to examination by tax authorities and may change upon examination. The association has reviewed and evaluated the relevant technical merits of each of their tax positions in accordance with accounting principles generally accepted in the united states of america for accounting for uncertainty in income taxes, and determined that there are no uncertain tax positions that would have a material impact on the financial statements.”

Raw XML AppendixShowing 400 of 489 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/Desc0IN ACCOMPLISHING ITS PURPOSE, THE FOLLOWING AREAS ARE OF IMPORTANCE: 1) THE HIGHEST QUALITY MUSIC PERFORMANCE ASSESSMENTS AVAILABLE IN THE NATION AND CONTINUAL EVALUATION FOR THE QUALITY OF THE MPA EXPERIENCE; 2) CULTIVATING EXCELLENCE OF FLORIDA MUSIC PROGRAMS FOR ALL STUDENTS; 3) MODELS FOR AND TOOLS TO RECOGNIZE BEST PRACTICES IN EXCELLENT MUSIC PROGRAMS; AND 4) EVENTS SANCTIONED BY FSMA SHALL BE SAFE AND FISCALLY RESPONSIBLE, PROVIDE EQUITY IN ADJUDICATION ACROSS THE STATE, AND PROVIDE STUDENT ACCESS TO PROGRAMS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE FLORIDA SCHOOL MUSIC ASSOCIATION IS TO PROVIDE LEADERSHIP, ADVOCACY, AND SERVICES FOR SCHOOL MUSIC PROGRAMS IN SUPPORT OF QUALITY MUSIC EDUCATION EXPERIENCES FOR STUDENTS. THE PURPOSE OF THE ASSOCIATION IS TO PROVIDE OVERSIGHT FOR INTERSCHOLASTIC MUSIC ACTIVITIES FOR PUBLIC, PRIVATE, AND HOME SCHOOL STUDENTS IN MIDDLE AND HIGH SCHOOL LEVELS.
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024259
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IRS990/OfficerMailingAddressInd00
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IRS990/PrincipalOfficerNm0KATHLEEN D SANZ PHD
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES AND MAY CHANGE UPON EXAMINATION. THE ASSOCIATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF THEIR TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevenuePerForm990Amt0570377
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION USES THE CENTER FOR FINE ARTS EDUCATION, INC. AS A MANAGEMENT COMPANY. THE SERVICES PROVIDED INCLUDE ASSOCIATION AND MEMBERSHIP MANAGEMENT, FINANCIAL PLANNING AND ADMINISTRATION, MARKETING, ADVOCACY SERVICES, TECHNOLOGY SERVICES, BOARD SUPPORT, AND A NAMED EXECUTIVE DIRECTOR. EXECUTIVE DIRECTOR, KATHLENE SANZ IS ALSO THE EXECUTIVE DIRECTOR FOR THE MANAGEMENT COMPANY. THE ASSOCIATION COMPENSATED THE MANAGEMENT COMPANY A TOTAL OF $265,000 FOR THE YEAR ENDING JUNE 30, 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY SCHOOL (PUBLIC, PUBLIC CHARTER, PRIVATE, OR HOME EDUCATION MUSIC COOPERATIVE) IN THE STATE OF FLORIDA IS ELIGIBLE FOR MEMBERSHIP OF THE ASSOCIATION. EACH MEMBER SCHOOL WILL HAVE ONE VOTE ON ANY ISSUES REQUIRING A MEMBER VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION'S BOARD OF DIRECTORS CONSIST OF REPRESENTATIVES FROM OTHER EDUCATION AND MUSIC RELATED ASSOCIATIONS IN THE STATE OF FLORIDA. EACH ASSOCIATION APPOINTS REPRESENTATIVES TO SERVE ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION'S BOARD OF DIRECTORS IS ACCOUNTABLE FOR THE CONDUCT OF THE BUSINESS AND FINANCE OF THE ASSOCIATION, AS WELL AS THE ESTABLISHMENT OF GOVERNING POLICIES. THE BOARD OF DIRECTORS CONSIST OF REPRESENTATIVES FROM OTHER EDUCATION AND MUSIC RELATED ASSOCIATIONS IN THE STATE OF FLORIDA. EACH ASSOCIATION APPOINTS REPRESENTATIVES TO SERVE ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPLETED FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE, REVISED IF NEEDED, THEN REVIEWED BY THE ENTIRE BOARD AND REVISED IF NEEDED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION MONITORS CONFLICTS OF INTEREST BASED ON THE POLICY ADOPTED IN 2012. ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE POLICY CAN BE FOUND ON THE ASSOCIATION'S WEBSITE.

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