Civic Intelligence

Florida High School Athletic Association Inc.

990 • Fiscal year 2018 • EIN 59-0657413

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 22, 2019

1801 NW 80th BlvdGainesville, FL 32606

(352) 372-9551

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

41st percentile

0.09x

Higher debt load relative to assets than 41% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

38th percentile

0.10x

Higher debt load relative to revenue than 38% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

65th percentile

8.9%

Higher net margin than 65% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

48th percentile

$117,891

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

67th percentile

7.0%

Faster asset growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

6.4%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$6,331,686

Up $411,983 (+7.0%) from 2017

Net Assets

Up

$5,752,967

Up $397,990 (+7.4%) from 2017

Liabilities

Up

$578,719

Up $13,993 (+2.5%) from 2017

Revenue

Up

$5,920,103

Up $354,305 (+6.4%) from 2017

Expenses

Down

$5,396,008

Down $153,269 (-2.8%) from 2017

Net Income

Up

$524,095

Up $507,574 (+3072%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$6,331,686
Liabilities$578,719
Net Assets$5,752,967

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$5,920,103
Expenses$5,396,008
Net Income$524,095
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 22, 2019
Return Version
2017v2.3
Gross Receipts
$6,810,227
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$5,164,158$5,270,433▲ $106,275
Savings and Temporary Cash Investments$406,357$744,479▲ $338,122
Accounts Receivable$320,995$301,275▼ $19,720
Prepaid Expenses and Deferred Charges$13,076$13,995▲ $919
Cash and Non-Interest-Bearing Accounts$13,657$1,504▼ $12,153
Total Assets$5,919,703$6,331,686▲ $411,983
Other Assets Total$1,460$0▼ $1,460
Liabilities
Other Liabilities$242,842$274,769▲ $31,927
Deferred Revenue$164,926$171,930▲ $7,004
Accounts Payable and Accrued Expenses$156,958$132,020▼ $24,938
Total Liabilities$564,726$578,719▲ $13,993
Net Assets / Fund Balance
Unrestricted Net Assets$5,354,977$5,752,967▲ $397,990
Total Net Assets Fund Balance$5,354,977$5,752,967▲ $397,990
Total Liabilities and Net Assets / Fund Balance$5,919,703$6,331,686▲ $411,983
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
George TomynExective DirectorFT$117,891$117,891

Board Members and Trustees

NameTitle
Andy ChilesPresident
Bobby JohnsDirector
Carlos OchoaDirector
Chris PatriccaDirector
Chuck SennettDirector
Douglas DoddDirector
Eugene LambDirector
Frank PrendergastDirector
Hershel LyonsDirector
John GerdesDirector
Larry MooreDirector
Lauren OteroDirector
Randy McdanielDirector
Richard FinlaysonDirector
Scott BassDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Brown & BrownProp/casualty Insurance220 S RIDGEWOOD AVE, Daytona Beach, FL 32114$134,067
Clayton Johnson PaLegal Services18 NW 33 COURT, Gainesville, FL 32607$127,285
Ronald L Book PaLobbying18851 NE 29TH AVE SUIT 1010, Aventura, FL 33180$102,836
Revenue and Support

Revenue Composition

Contributions and Grants
$134,428
Program Service Revenue
$5,138,864
Investment Income
$262,331
Other Revenue
$384,480
All Other Contributions
$134,428
Change in Net Assets
$524,095

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,920,103
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-114,082
Total Revenue per Audited Statements
$5,806,021
Total Revenue per Form 990
$5,920,103
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,946,522
Other Expenses$2,449,486
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,546,224$338,224-$1,884,448
Other Employee Benefits$301,505$104,438-$405,943
Pension Plan Contributions$223,819$72,404-$296,223
Insurance$133,603$128,570-$262,173
Fees for Services Other$241,791$12,366-$254,157
Fees for Services Lobbying$238,881--$238,881
Office Expenses$208,401$8,182-$216,583
Current Officers, Directors, Trustees, and Key Employees$51,200$153,600-$204,800
Payroll Taxes$116,729$38,379-$155,108
Fees for Services Legal$22,671$118,046-$140,717
Occupancy$120,440--$120,440
Travel$98,468$20,494-$118,962
Conferences and Meetings$39,785$19,300-$59,085
All Other Expenses$7,425$42,572-$49,997
Interest$10,568$23,591-$34,159
Other Expenses$22,925--$22,925
Fees for Services Accounting-$20,826-$20,826
Information Technology-$20,694-$20,694
Total Functional Expenses$4,274,322$1,121,686$0$5,396,008

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,462,838
Total Expenses per Form 990$5,396,008
Expenses per Audited Statements$5,276,008
Expenses Not Reported on Form 990$186,830
Expenses Not Reported on Financial Statements$120,000
Other Expense Adjustments$120,000
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Liability for Compensated Absences$274,769
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 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
No
Management duties delegated
No

Governance Explanations

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
George D Tomyn
Title
Executive Director
Phone
3523729551
Signed
2019-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George D Tomyn
Formed
1920
Legal Domicile
Fl
Voting Board Members
16
Independent Board Members
16
Employees
40
Volunteers
200

Preparer

Firm
Carr Riggs & Ingram LLC
Address
4010 NW 25 PLACE, GAINESVILLE, FL 32606
Preparer
Lorie Keegan CPA
Phone
3523726300
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association has determined that there are no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Affiliate income - land 12,023.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Affiliate expenses 186,830.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

ELIMINATIONS 120,000.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECTIVE DIRECTOR
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IRS990/FSAuditedInd01
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IRS990/GrossReceiptsAmt06810227
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IRS990/IncludeFIN48FootnoteInd01
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IRS990/InsuranceGrp/ProgramServicesAmt0133603
IRS990/InsuranceGrp/TotalAmt0262173
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IRS990/InterestGrp/ProgramServicesAmt010568
IRS990/InterestGrp/TotalAmt034159
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0890124
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IRS990/LocalChaptersInd00
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IRS990/MissionDesc0OPERATION, PROMOTION, DIRECTION, SUPERVISION, AND REGULATION OF INTERSCHOLASTIC ATHLETICS OF MEMBER HIGH SCHOOLS IN FLORIDA.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt05752967
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0160430
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0160430
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0208401
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IRS990/OtherAssetsTotalGrp/EOYAmt00
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0104438
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0301505
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IRS990/OtherExpensesGrp/Desc3DUES AND FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt0725379
IRS990/OtherExpensesGrp/ProgramServicesAmt198580
IRS990/OtherExpensesGrp/ProgramServicesAmt265928
IRS990/OtherExpensesGrp/ProgramServicesAmt322925
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IRS990/OtherExpensesGrp/TotalAmt198580
IRS990/OtherExpensesGrp/TotalAmt265928
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IRS990/OtherLiabilitiesGrp/BOYAmt0242842
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11900
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt072404
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0223819
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2960750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3643500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4466746
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IRS990/PYOtherRevenueAmt0240372
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IRS990/PYSalariesCompEmpBnftPaidAmt02892292
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05565798
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0524095
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
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IRS990/ReportOtherLiabilitiesInd01
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IRS990/RoyaltiesRevenueGrp/ExclusionAmt0376079
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0406357
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0744479
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0267475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0413753
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0638410
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0324058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0363479
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0366942
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0600343
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02293232
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt05228277
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05228277
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04695301

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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