Civic Intelligence

Florida High School Athletic

EIN 59-0657413 • 501(c)3 • Gainesville, FL

Profile

Operation, promotion, direction, supervision, and regulation of interscholastic athletics of member high schools in florida.

1801 NW 80th BlvdGainesville, FL 32606

www.fhsaa.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.10x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

43rd percentile

0.11x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

58th percentile

8.4%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

6.7%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$7,921,239

Up $51,806 (+0.7%) from 2023

Liabilities

Up

$825,270

Up $39,580 (+5.0%) from 2023

Net Assets

Up

$7,095,969

Up $12,226 (+0.2%) from 2023

Revenue

Down

$6,624,311

Down $384,800 (-5.5%) from 2023

Expenses

Up

$6,952,947

Up $531,344 (+8.3%) from 2023

Net Income

Down

-$328,636

Down $916,144 (-156%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,045,262Liabilities 2010: $246,216Net Assets 2010: $3,799,0462010Assets 2011: $5,075,608Liabilities 2011: $276,572Net Assets 2011: $4,799,0362011Assets 2012: $4,957,982Liabilities 2012: $258,910Net Assets 2012: $4,699,0722012Assets 2013: $5,195,873Liabilities 2013: $210,429Net Assets 2013: $4,985,4442013Assets 2014: $5,693,292Liabilities 2014: $442,923Net Assets 2014: $5,250,3692014Assets 2015: $5,631,928Liabilities 2015: $284,879Net Assets 2015: $5,347,0492015Assets 2016: $5,640,777Liabilities 2016: $411,636Net Assets 2016: $5,229,1412016Assets 2017: $5,919,703Liabilities 2017: $564,726Net Assets 2017: $5,354,9772017Assets 2018: $6,331,686Liabilities 2018: $578,719Net Assets 2018: $5,752,9672018Assets 2019: $6,116,714Liabilities 2019: $509,035Net Assets 2019: $5,607,6792019Assets 2020: $6,380,693Liabilities 2020: $921,047Net Assets 2020: $5,459,6462020Assets 2021: $6,803,562Liabilities 2021: $628,662Net Assets 2021: $6,174,9002021Assets 2022: $7,136,528Liabilities 2022: $666,412Net Assets 2022: $6,470,1162022Assets 2023: $7,869,433Liabilities 2023: $785,690Net Assets 2023: $7,083,7432023Assets 2024: $7,921,239Liabilities 2024: $825,270Net Assets 2024: $7,095,9692024

Highlighted filing

2024

Assets$7,921,239
Liabilities$825,270
Net Assets$7,095,969

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,235,6432010Expenses 2011: $4,168,2842011Expenses 2012: $4,714,0752012Expenses 2013: $5,018,4422013Revenue 2014: $5,250,431Expenses 2014: $5,032,501Net Income 2014: $217,9302014Revenue 2015: $5,242,637Expenses 2015: $5,124,733Net Income 2015: $117,9042015Revenue 2016: $5,075,264Expenses 2016: $5,222,874Net Income 2016: -$147,6102016Revenue 2017: $5,565,798Expenses 2017: $5,549,277Net Income 2017: $16,5212017Revenue 2018: $5,920,103Expenses 2018: $5,396,008Net Income 2018: $524,0952018Revenue 2019: $5,909,786Expenses 2019: $6,194,496Net Income 2019: -$284,7102019Revenue 2020: $5,221,566Expenses 2020: $5,449,336Net Income 2020: -$227,7702020Revenue 2021: $5,657,980Expenses 2021: $5,155,714Net Income 2021: $502,2662021Revenue 2022: $6,568,793Expenses 2022: $5,783,825Net Income 2022: $784,9682022Revenue 2023: $7,009,111Expenses 2023: $6,421,603Net Income 2023: $587,5082023Revenue 2024: $6,624,311Expenses 2024: $6,952,947Net Income 2024: -$328,6362024

Highlighted filing

2024

Revenue$6,624,311
Expenses$6,952,947
Net Income-$328,636

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.92$0.83$7.10$6.62$6.95$0.33
2023Detailed filing. Detailed filing data is available for this year.$7.87$0.79$7.08$7.01$6.42$0.59
2022Detailed filing. Detailed filing data is available for this year.$7.14$0.67$6.47$6.57$5.78$0.78
2021Detailed filing. Detailed filing data is available for this year.$6.80$0.63$6.17$5.66$5.16$0.50
2020Detailed filing. Detailed filing data is available for this year.$6.38$0.92$5.46$5.22$5.45$0.23
2019Detailed filing. Detailed filing data is available for this year.$6.12$0.51$5.61$5.91$6.19$0.28
2018Detailed filing. Detailed filing data is available for this year.$6.33$0.58$5.75$5.92$5.40$0.52
2017Detailed filing. Detailed filing data is available for this year.$5.92$0.56$5.35$5.57$5.55$0.02
2016Detailed filing. Detailed filing data is available for this year.$5.64$0.41$5.23$5.08$5.22$0.15
2015Detailed filing. Detailed filing data is available for this year.$5.63$0.28$5.35$5.24$5.12$0.12
2014Detailed filing. Detailed filing data is available for this year.$5.69$0.44$5.25$5.25$5.03$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$0.21$4.99$5.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$0.26$4.70$4.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$0.28$4.80$4.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.05$0.25$3.80$4.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 6, 2025
Return Version
2023v6.0
Gross Receipts
$7,135,779
Mission and Program Overview

Mission

Operation, promotion, direction, supervision, and regulation of interscholastic athletics of member high schools in florida.

Regulation of interscholatic high school athletics

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,329,170$5,895,837▲ $566,667
Savings and Temporary Cash Investments$1,481,921$994,392▼ $487,529
Accounts Receivable$1,049,331$987,416▼ $61,915
Prepaid Expenses and Deferred Charges$8,893$25,937▲ $17,044
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$7,869,433$7,921,239▲ $51,806
Other Assets Total$18$17,557▲ $17,539
Liabilities
Other Liabilities$361,088$434,264▲ $73,176
Accounts Payable and Accrued Expenses$346,477$354,613▲ $8,136
Deferred Revenue$78,125$36,393▼ $41,732
Total Liabilities$785,690$825,270▲ $39,580
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,083,743$7,095,969▲ $12,226
Total Net Assets Fund Balance$7,083,743$7,095,969▲ $12,226
Total Liabilities and Net Assets / Fund Balance$7,869,433$7,921,239▲ $51,806
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daryl DamonExecutive DirectorFT$183,150$88,713$271,863
Justin HarrisonAssoc Ed EligibilityFT$162,881$70,437$233,318
Jamie RohrerAssoc Ed CommunicationsFT$162,881$67,457$230,338
Brandi WatersAssoc Ed FinanceFT$162,881$58,013$220,894
Scott JamisonAssoc Ed AthleticsFT$162,881$53,428$216,309

Board Members and Trustees

NameTitle
Monica ColucciChair
Ricky BellVice Chair
A Jermaine FordDirector
Alex TamargoDirector
Allen ShirleyDirector
Charlie MarelloDirector
Jim NortonDirector
Kimberly RicheyDirector
Paul SelvidioDirector
Ryan SmithDirector
Sara BaylissDirector
Thomas KennaDirector
Trevor BerryhillDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Ronald L Book PaLobbyist4000 HOLLYWOOD BLVD STE 677, Hollywood, FL 33021$176,150
Home CampusSchool Membership Software2900 BRISTOL ST SUITE B206, Costa Mesa, CA 92626$150,350
Clayton Johnson PaLegal Services18 NW 33 COURT, Gainesville, FL 32607$143,497
Revenue and Support

Revenue Composition

Contributions and Grants
$121,100
Program Service Revenue
$5,532,658
Investment Income
$263,877
Other Revenue
$706,676
All Other Contributions
$121,100
Change in Net Assets
$-328,636

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table7,814$119,100Retail Value
Total Noncash Contributions7,814$119,100-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,606,297
Revenue Not Reported on Financial Statements
$18,014
Revenue Not Reported on Form 990
$340,862
Total Revenue per Audited Statements
$6,947,159
Total Revenue per Form 990
$6,624,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,665,605
Other Expenses$3,287,342
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,017,336$379,108-$1,396,444
Current Officers, Directors, Trustees, and Key Employees$872,492$319,403-$1,191,895
Other Employee Benefits$395,038$141,405-$536,443
Office Expenses$467,293$35,270-$502,563
Pension Plan Contributions$262,307$94,473-$356,780
Insurance$105,495$230,088-$335,583
Occupancy$85,556$207,841-$293,397
Fees for Services Other$174,563$108,719-$283,282
Fees for Services Lobbying$253,126--$253,126
Travel$148,345$70,213-$218,558
Payroll Taxes$136,126$47,917-$184,043
Fees for Services Legal$14,317$110,138-$124,455
Conferences and Meetings$61,006--$61,006
Fees for Services Accounting-$26,429-$26,429
Other Expenses$22,630$307-$22,937
All Other Expenses$16,897$5,324-$22,221
Information Technology-$18,532-$18,532
Fees for Service Investment Mgmnt Fees-$18,014-$18,014
Total Functional Expenses$5,130,937$1,822,010$0$6,952,947

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,952,947
Expenses per Audited Statements$6,934,933
Total Expenses per Audited Statements$6,934,933
Expenses Not Reported on Financial Statements$18,014
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liability for Compensated Absences$416,707
Rou Lease Liability$17,557
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

The fhsaa board of directors is the executive authority of the association. It is composed of 13 individuals either elected by membership or appointed by the governor of florida and confimed by the senate. They are two elected public school representatives, two elected nonpublic school representatives, two public school representatives appointed by the governor, two nonpublic school representatives appointed by the governor, two representatives appointed by the governor, one disctrict school superintendt appointed by the governor, one district school board member appointed by the governor and the commissioner of education or his/her designated representative. The four fhsaa respresentatives who represent each administrative section are elected by the membership and have a majority of votes cast by all public or nonpublic school representatives within the administrative section.

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

The fhsaa board of directors (either elected by membership or appointed by the governor of florida) is confirmed by the senate. The bylaws approved by the fhsaa board of directors are subject to approval by the state board of education.

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

The executive director is charged with the duty of day to day administration including all financial documentation required by law. The board's attorney also reviews the document and the board of directors approves the form 990.

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

The conflict of interests are reported each board meeting and is reviewed once a year by an attorney.

Form 990, Part VI, Section B, Line 15A

The executive director's salary is a negotiated contract approved in a public meeting by the board of directors. The salary is set based somewhat on southeastern states similar positions for executive directors of athletic associations and to public school superintendents.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are posted on the website, available at public meetings or provided upon request.

Filing and Contact Details

Filer

Filer Name
Florida High School Athletic
EIN
59-0657413
Phone
3523729551
Address
1801 NW 80TH BLVD, GAINESVILLE, FL 32606

Signing Officer

Name
Daryl Damon
Title
Executive Director
Phone
3523729551
Signed
2025-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daryl Damon
Formed
1920
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
29
Volunteers
200

Preparer

Firm
Cri Advisors LLC
Address
7411 FULLERTON STREET SUITE 300, JACKSONVILLE, FL 32256
Preparer
Dana Alexander
Phone
9043566023
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

General athletics - to support the youth of florida who deserve the best possible education that is gained through the classroom and through participation in interscholastic athletic programs which connect teammates, coaches, and officials across the state. To provide opportunities for high school students to participate on a fair and equitable basis which produce vital educational benefits through regulated sports programs. To provide the necessary supervision, control, and promotion of the interscholastic athlete programs in which student engage. Championships - to provide a level competitive playing opportunity for all student-athletes within the state series by promoting sportsmanship, striving for excellence, and competing with integrity. To secure venues that meet regulation and safety standards to promote exceptional experiences which lend to quality lessons in leadership, sportsmanship, and citizenship. Communications - to provide direct lines of communication to member schools, officials, news media, and the public through printed material and electronic platforms. To provide oversight of a public liaison advisory committee and lobbying efforts on behalf of the fhsaa board of directos to enhance education initiates of the fhsaa board of directors. To faciliate promotional activities to engage the membership and its constituents.

Financial Statement Notes

PART X, LINE 2:

The association utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of june 30, 2024, the association has no uncertain tax provisions that qualify for recognition or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 769 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/Form990PartVIISectionAGrp/PersonNm0CHARLIE MARELLO
IRS990/Form990PartVIISectionAGrp/PersonNm1RYAN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2THOMAS KENNA
IRS990/Form990PartVIISectionAGrp/PersonNm3TREVOR BERRYHILL
IRS990/Form990PartVIISectionAGrp/PersonNm4MONICA COLUCCI
IRS990/Form990PartVIISectionAGrp/PersonNm5RICKY BELL
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IRS990/Form990PartVIISectionAGrp/PersonNm12ALEX TAMARGO
IRS990/Form990PartVIISectionAGrp/PersonNm13DARYL DAMON
IRS990/Form990PartVIISectionAGrp/PersonNm14BRANDI WATERS
IRS990/Form990PartVIISectionAGrp/PersonNm15JAMIE ROHRER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASSOC ED FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt15ASSOC ED COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt16ASSOC ED ELIGIBILITY
IRS990/Form990PartVIISectionAGrp/TitleTxt17ASSOC ED ATHLETICS
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHAMPIONSHIPS - TO PROVIDE A LEVEL COMPETITIVE PLAYING OPPORTUNITY FOR ALL STUDENT-ATHLETES WITHIN THE STATE SERIES BY PROMOTING SPORTSMANSHIP, STRIVING FOR EXCELLENCE, AND COMPETING WITH INTEGRITY. TO SECURE VENUES THAT MEET REGULATION AND SAFETY STANDARDS TO PROMOTE EXCEPTIONAL EXPERIENCES WHICH LEND TO QUALITY LESSONS IN LEADERSHIP, SPORTSMANSHIP, AND CITIZENSHIP.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01185322
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNICATIONS - TO PROVIDE DIRECT LINES OF COMMUNICATION TO MEMBER SCHOOLS, OFFICIALS, NEWS MEDIA, AND THE PUBLIC THROUGH PRINTED MATERIAL AND ELECTRONIC PLATFORMS. TO PROVIDE OVERSIGHT OF A PUBLIC LIAISON ADVISORY COMMITTEE AND LOBBYING EFFORTS ON BEHALF OF THE FHSAA BOARD OF DIRECTOS TO ENHANCE EDUCATION INITIATES OF THE FHSAA BOARD OF DIRECTORS. TO FACILIATE PROMOTIONAL ACTIVITIES TO ENGAGE THE MEMBERSHIP AND ITS CONSTITUENTS.
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0121600
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IRS990/PYGrantsAndSimilarPaidAmt00

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