Civic Intelligence

Florida High School Athletic Association Inc.

990 • Fiscal year 2021 • EIN 59-0657413

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 27, 2022

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

45th percentile

0.09x

Higher debt load relative to assets than 45% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

42nd percentile

0.11x

Higher debt load relative to revenue than 42% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

43rd percentile

8.9%

Higher net margin than 43% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

78th percentile

$204,693

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

42nd percentile

6.6%

Faster asset growth than 42% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

45th percentile

8.4%

Faster revenue growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$6,803,562

Up $422,869 (+6.6%) from 2020

Net Assets

Up

$6,174,900

Up $715,254 (+13%) from 2020

Liabilities

Down

$628,662

Down $292,385 (-32%) from 2020

Revenue

Up

$5,657,980

Up $436,414 (+8.4%) from 2020

Expenses

Down

$5,155,714

Down $293,622 (-5.4%) from 2020

Net Income

Up

$502,266

Up $730,036 (+321%) from 2020

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

2021

Assets$6,803,562
Liabilities$628,662
Net Assets$6,174,900

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

2021

Revenue$5,657,980
Expenses$5,155,714
Net Income$502,266
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 27, 2022
Return Version
2020v4.2
Gross Receipts
$6,503,680
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$5,272,655$5,417,794▲ $145,139
Savings and Temporary Cash Investments$518,456$818,671▲ $300,215
Accounts Receivable$585,778$566,997▼ $18,781
Prepaid Expenses and Deferred Charges$3,507$0▼ $3,507
Cash and Non-Interest-Bearing Accounts$297$100▼ $197
Total Assets$6,380,693$6,803,562▲ $422,869
Liabilities
Unsecured Notes Loans Payable$452,300$0▼ $452,300
Other Liabilities$347,171$403,498▲ $56,327
Accounts Payable and Accrued Expenses$96,134$202,504▲ $106,370
Deferred Revenue$25,442$22,660▼ $2,782
Total Liabilities$921,047$628,662▼ $292,385
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,459,646$6,174,900▲ $715,254
Total Net Assets Fund Balance$5,459,646$6,174,900▲ $715,254
Total Liabilities and Net Assets / Fund Balance$6,380,693$6,803,562▲ $422,869
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
George TomynExective DirectorFT$204,693$204,693

Board Members and Trustees

NameTitle
Douglas DoddPresident
John GerdesPresident Elect
Ben HanksDirector
Bobby JohnsDirector
Brenda LongshoreDirector
Carlos OchoaDirector
Chalmus ThomasDirector
Chris PatriccaDirector
Jacob OlivaDirector
Jeff McleanDirector
Lauren OteroDirector
Mark SchustermanDirector
Randy McdanielDirector
Richard FinlaysonDirector
Susan TortoraDirector
Tim ForsonDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Holland & KnightLegal Services1180 WEST PEACHTREE STREET NW SUITE, Atlanta, GA 30309$434,315
Blue Cross Blue Shield Of FloridaHealth Insurance4800 DEERWOOD CAMPUS PARKWAY, Jacksonville, FL 32246$345,945
Clayton Johnson PaLegal Services18 NW 33 COURT, Gainesville, FL 32607$169,686
Brown & BrownProp/casualty Insurance220 S RIDGEWOOD AVE, Daytona Beach, FL 32114$165,577
Home CampusSchool Membership Software2900 BRISTOL ST SUITE B206, Costa Mesa, CA 92626$146,400
Revenue and Support

Revenue Composition

Contributions and Grants
$571,100
Program Service Revenue
$4,359,277
Investment Income
$251,270
Other Revenue
$476,333
All Other Contributions
$118,800
Change in Net Assets
$502,266

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,651,876
Revenue Not Reported on Financial Statements
$6,104
Revenue Not Reported on Form 990
$212,988
Other Revenue Adjustments
$6,104
Total Revenue per Audited Statements
$5,864,864
Total Revenue per Form 990
$5,657,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,942,219
Other Expenses$2,213,495
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,439,183$459,732-$1,898,915
Other Employee Benefits$287,879$121,320-$409,199
Pension Plan Contributions$202,776$97,769-$300,545
Office Expenses$245,359$20,007-$265,366
Insurance$89,739$158,656-$248,395
Fees for Services Lobbying$240,537--$240,537
Fees for Services Legal-$233,021-$233,021
Current Officers, Directors, Trustees, and Key Employees$46,199$138,596-$184,795
Fees for Services Other$149,784$12,750-$162,534
Payroll Taxes$103,442$45,323-$148,765
Occupancy$36,895$60,000-$96,895
Travel$46,038$19,184-$65,222
Information Technology-$36,913-$36,913
Interest$9,206$22,563-$31,769
Conferences and Meetings$2,197$23,691-$25,888
Fees for Services Accounting-$20,723-$20,723
All Other Expenses$10,810$6,022-$16,832
Other Expenses$7,497$2,870-$10,367
Total Functional Expenses$3,676,310$1,479,404$0$5,155,714

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,278,909
Total Expenses per Form 990$5,155,714
Expenses per Audited Statements$5,089,610
Expenses Not Reported on Form 990$189,299
Expenses Not Reported on Financial Statements$66,104
Other Expense Adjustments$66,104
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$403,498
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
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
2022-04-27
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
29
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 4B - OTHER ADJUSTMENTS:

Reimbursed expenses 6,104.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Affiliate expenses 189,299.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Eliminations 60,000. Reimbursed expenses 6,104.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01920
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0158166
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GovernmentGrantsAmt0452300
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01003866
IRS990/GrossReceiptsAmt06503680
IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt089739
IRS990/InsuranceGrp/TotalAmt0248395
IRS990/InterestGrp/ManagementAndGeneralAmt022563
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IRS990/InterestGrp/TotalAmt031769
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IRS990/InvestmentInJointVentureInd00
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IRS990/IRPDocumentCnt089
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IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OPERATION, PROMOTION, DIRECTION, SUPERVISION, AND REGULATION OF INTERSCHOLASTIC ATHLETICS OF MEMBER HIGH SCHOOLS IN FLORIDA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt06174900
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0158166
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05459646
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06174900
IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ProgramServicesAmt036895
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020007
IRS990/OfficeExpensesGrp/ProgramServicesAmt0245359
IRS990/OfficeExpensesGrp/TotalAmt0265366
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0287879
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0409199
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1GAME OFFICIATING
IRS990/OtherExpensesGrp/Desc2DUES AND FEES
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMEN
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12870
IRS990/OtherExpensesGrp/ProgramServicesAmt0559042
IRS990/OtherExpensesGrp/ProgramServicesAmt1177157
IRS990/OtherExpensesGrp/ProgramServicesAmt222570
IRS990/OtherExpensesGrp/ProgramServicesAmt37497
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IRS990/OtherExpensesGrp/TotalAmt1177157
IRS990/OtherExpensesGrp/TotalAmt222834
IRS990/OtherExpensesGrp/TotalAmt310367
IRS990/OtherLiabilitiesGrp/BOYAmt0347171
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IRS990/ProgramServiceRevenueGrp/Desc0SPONSORSHIP AND MARKETING
IRS990/ProgramServiceRevenueGrp/Desc1GENERAL ATHLETICS
IRS990/ProgramServiceRevenueGrp/Desc2BROADCAST REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3CHAMPIONSHIP
IRS990/ProgramServiceRevenueGrp/Desc4MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01105687
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1831231
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2808641
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3790553
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4358305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01105687
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1831231
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2808641
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3790553
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4358305
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt092600
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0146460
IRS990/PYOtherExpensesAmt02371698
IRS990/PYOtherRevenueAmt0306727
IRS990/PYProgramServiceRevenueAmt04675779
IRS990/PYRevenuesLessExpensesAmt0-227770
IRS990/PYSalariesCompEmpBnftPaidAmt03077638
IRS990/PYTotalExpensesAmt05449336
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05221566
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0502266
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00

Document Assets

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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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $5M-$10M nonprofits