Liabilities / Assets
12th percentile
Higher debt load relative to assets than 12% of similar nonprofits.
Florida Press Association Inc
990 • Fiscal year 2019 • EIN 59-0761164
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
14th percentile
Higher debt load relative to revenue than 14% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 57.6% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Balance Sheet
Assets
Up$1,878,839
Up $257,675 (+16%) from 2018
Net Assets
Up$1,877,043
Up $262,358 (+16%) from 2018
Liabilities
Down$1,796
Down $4,683 (-72%) from 2018
Revenue And Expenses
Revenue
Down$445,563
Down $4,355 (-1.0%) from 2018
Expenses
Up$434,291
Up $14,642 (+3.5%) from 2018
Net Income
Down$11,272
Down $18,997 (-63%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Sep 12, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $445,563
Mission and Program Overview
Mission
To protect the freedoms and advance the professional standards of the press of florida.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $891,306 | $1,142,392 | ▲ $251,086 |
| Savings and Temporary Cash Investments | $637,685 | $646,644 | ▲ $8,959 |
| Cash and Non-Interest-Bearing Accounts | $50,050 | $92,199 | ▲ $42,149 |
| Prepaid Expenses and Deferred Charges | $20,000 | $1,012 | ▼ $18,988 |
| Accounts Receivable | $19,720 | $-3,408 | ▼ $23,128 |
| Total Assets | $1,621,164 | $1,878,839 | ▲ $257,675 |
| Other Assets Total | $2,403 | - | - |
| Liabilities | |||
| Deferred Revenue | $3,788 | $1,297 | ▼ $2,491 |
| Accounts Payable and Accrued Expenses | $5 | $581 | ▲ $576 |
| Other Liabilities | $2,686 | $-82 | ▼ $2,768 |
| Total Liabilities | $6,479 | $1,796 | ▼ $4,683 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,614,685 | $1,877,043 | ▲ $262,358 |
| Total Net Assets Fund Balance | $1,614,685 | $1,877,043 | ▲ $262,358 |
| Total Liabilities and Net Assets / Fund Balance | $1,621,164 | $1,878,839 | ▲ $257,675 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $1,142,392 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Samuel Morley | General Coun | FT | $155,466 | $16,570 | $172,036 |
| H Dean Ridings | President | - | $155,466 | $16,570 | $172,036 |
| Mark Burger | CFO, Fps | - | - | $101,170 | $101,170 |
Board Members and Trustees
| Name | Title |
|---|---|
| Sandi Kemp | Chair |
| Gerry Mulligan | Past Chair |
| Tim Burke | Past Chair |
| Glen Nickerson | Vice Chair |
| Barbara Shepherd | Director |
| Brian Burns | Director |
| Dan Autrey | Director |
| Diane Mcfarlin | Director |
| Dominic Calabro | Director |
| Emily Walsh | Director |
| Joe Deluca | Director |
| Jon Cantrell | Director |
| Nancy Meyer | Director |
| Pason Gaddis | Director |
| Skip Foster | Director |
| Samuel Morley | General Counsel |
| William Barker | Secretary, T |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $75,000
- Program Service Revenue
- $162,329
- Investment Income
- $159,368
- Other Revenue
- $48,866
- All Other Contributions
- $75,000
- Change in Net Assets
- $11,272
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $445,563
- Revenue Not Reported on Form 990
- $251,086
- Total Revenue per Audited Statements
- $696,649
- Total Revenue per Form 990
- $445,563
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $242,395 |
| Salaries, Compensation, and Employee Benefits | $191,896 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $155,466 |
| Fees for Services Management | - | - | - | $55,000 |
| Fees for Services Legal | - | - | - | $52,216 |
| Fees for Services Other | - | - | - | $28,000 |
| Other Salaries and Wages | - | - | - | $15,818 |
| Fees for Services Accounting | - | - | - | $15,130 |
| Travel | - | - | - | $14,488 |
| Occupancy | - | - | - | $13,263 |
| Insurance | - | - | - | $11,218 |
| Payroll Taxes | - | - | - | $10,846 |
| Pension Plan Contributions | - | - | - | $9,766 |
| All Other Expenses | - | - | - | $9,474 |
| Conferences and Meetings | - | - | - | $6,695 |
| Other Expenses | - | - | - | $3,267 |
| Advertising | - | - | - | $1,377 |
| Office Expenses | - | - | - | $1,333 |
| Total Functional Expenses | $0 | $0 | $0 | $434,291 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $434,291 |
| Total Expenses per Audited Statements | $434,291 |
| Total Expenses per Form 990 | $434,291 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $145,985 |
| Total Nondeductible Lobbying and Political Cost | $145,985 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Florida Press Foundation | $815 |
| Due to Fniec | $286 |
| Due to Florida Press Service | $-1,183 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“Florida press association is a membership organization. The board of directors has the power to determine, in its discretion, whether an applicant meets the membership qualifications.”
Form 990, Page 6, Part VI, Line 7A
“At least one general membership meeting is held annually, the purpose of which is to elect officers and conduct such other business as may be necessary.”
Form 990, Page 6, Part VI, Line 7B
“At least one general membership meeting is held annually, the purpose of which is to elect officers and conduct such other business as may be necessary.”
Form 990, Page 6, Part VI, Line 11B
“The form 990 is reviewed by the organization's staff for accuracy. The form 990 is then distributed to the members of the audit and finance committee for review and comment. The organization resolves any issues with the independent accounting firm that prepares the forms. The organization reviews the form 990 before it is filed with the internal revenue service.”
Form 990, Page 6, Part VI, Line 12C
“The process to enforce compliance with its conflict of interest is implemented at the director level via a signed annual disclosure and discussion at the board of directors meetings. At the employee level it is disclosed in the employee manual and each employee is required to sign that they have received, read and understand the manual. The employee manual is reviewed, and if needed, updated annually and all employees are required to attest that they have read, understand and comply with the company's policies including the conflict of interest policy.”
Form 990, Page 6, Part VI, Line 15A
“The compensation committee reviews the ceo's compensation and examines comparable compensation information obtained from asae.”
Form 990, Page 6, Part VI, Line 15B
“Compensation for general counsel. The ceo reviews the general counsel's compensation and uses compensation and benefits studies from the american society of association executives.”
Form 990, Page 6, Part VI, Line 19
“The 990, governing documents, and conflict of interest policy are available to the general public upon request. The bylaws are also available to the membership at the organization's website, www.flpress.com.”
Filing and Contact Details
Filer
- Filer Name
- Florida Press Association Inc
- EIN
- 59-0761164
- Phone
- 3212835277
- Address
- 1025 GREENWOOD BLVD SUITE 191, LAKE MARY, FL 32746
Signing Officer
- Name
- Jim Fogler
- Title
- President & CEO
- Phone
- 3212835277
- Signed
- 2020-09-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jim Fogler
- Formed
- 1879
- Legal Domicile
- Fl
- Voting Board Members
- 18
- Independent Board Members
- 16
- Employees
- 0
- Volunteers
- 16
Preparer
- Firm
- Purvis Gray & Company Llp
- Address
- 1560 N ORANGE AVE SUITE 450, WINTER PARK, FL 32789
- Preparer
- Kevin Grullon CPA
- Phone
- 3215944112
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4D
“Fpa provides a legal hotline for its members through its full-time staff attorney, sam morley.”
Form 990, Part XI, Line 9
“Income from subsidiary 251,086”
Financial Statement Notes
Schedule D, Page 4, Part XI, Line 2D
“Income from subsidiary 251,086”
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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/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | PAST CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR |
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| IRS990/MissionDesc | 0 | TO PROTECT THE FREEDOMS AND ADVANCE THE PROFESSIONAL STANDARDS OF THE PRESS OF FLORIDA. |
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| IRS990/OtherExpensesGrp/Desc | 1 | AD DONATION COMMISSION |
| IRS990/OtherExpensesGrp/Desc | 2 | CONTESTS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11250 |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FPA WORKS CLOSELY WITH THE FLORIDA PRESS FOUNDATION TO CONDUCT A TWO DAY CONVENTION FOR THE ASSOCIATION MEMBERS WITH PROGRAMS DESIGNED TO PROMOTE HIGH STANDARDS OF JOURNALISM. THIS CONVENTION OFFERS KNOWLEDGEABLE SPEAKERS AND PRESENTATIONS WITH INFORMATION MEMBERS CAN TAKE HOME AND USE TO MAKE THEIR NEWSPAPER AND BUSINESS BETTER. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | CONTESTS WERE HELD DURING THE YEAR THAT CELEBRATE THE BEST OF FLORIDA JOURNALISM AND CREATIVE NEWSPAPER AD DESIGN. THE CONTESTS HAD A SIGNIFICANT SHOWING OF THE ELIGIBLE MEMBERSHIP. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | FPA PROVIDES A LEGAL HOTLINE FOR ITS MEMBERS THROUGH ITS FULL-TIME STAFF ATTORNEY, SAM MORLEY. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DUE TO FLORIDA PRESS SERVICE |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME FROM SUBSIDIARY 251,086 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | GENERAL COUNSEL |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FPA PROVIDES A LEGAL HOTLINE FOR ITS MEMBERS THROUGH ITS FULL-TIME STAFF ATTORNEY, SAM MORLEY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FLORIDA PRESS ASSOCIATION IS A MEMBERSHIP ORGANIZATION. THE BOARD OF DIRECTORS HAS THE POWER TO DETERMINE, IN ITS DISCRETION, WHETHER AN APPLICANT MEETS THE MEMBERSHIP QUALIFICATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AT LEAST ONE GENERAL MEMBERSHIP MEETING IS HELD ANNUALLY, THE PURPOSE OF WHICH IS TO ELECT OFFICERS AND CONDUCT SUCH OTHER BUSINESS AS MAY BE NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AT LEAST ONE GENERAL MEMBERSHIP MEETING IS HELD ANNUALLY, THE PURPOSE OF WHICH IS TO ELECT OFFICERS AND CONDUCT SUCH OTHER BUSINESS AS MAY BE NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S STAFF FOR ACCURACY. THE FORM 990 IS THEN DISTRIBUTED TO THE MEMBERS OF THE AUDIT AND FINANCE COMMITTEE FOR REVIEW AND COMMENT. THE ORGANIZATION RESOLVES ANY ISSUES WITH THE INDEPENDENT ACCOUNTING FIRM THAT PREPARES THE FORMS. THE ORGANIZATION REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PROCESS TO ENFORCE COMPLIANCE WITH ITS CONFLICT OF INTEREST IS IMPLEMENTED AT THE DIRECTOR LEVEL VIA A SIGNED ANNUAL DISCLOSURE AND DISCUSSION AT THE BOARD OF DIRECTORS MEETINGS. AT THE EMPLOYEE LEVEL IT IS DISCLOSED IN THE EMPLOYEE MANUAL AND EACH EMPLOYEE IS REQUIRED TO SIGN THAT THEY HAVE RECEIVED, READ AND UNDERSTAND THE MANUAL. THE EMPLOYEE MANUAL IS REVIEWED, AND IF NEEDED, UPDATED ANNUALLY AND ALL EMPLOYEES ARE REQUIRED TO ATTEST THAT THEY HAVE READ, UNDERSTAND AND COMPLY WITH THE COMPANY'S POLICIES INCLUDING THE CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE COMPENSATION COMMITTEE REVIEWS THE CEO'S COMPENSATION AND EXAMINES COMPARABLE COMPENSATION INFORMATION OBTAINED FROM ASAE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COMPENSATION FOR GENERAL COUNSEL. THE CEO REVIEWS THE GENERAL COUNSEL'S COMPENSATION AND USES COMPENSATION AND BENEFITS STUDIES FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE 990, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE BYLAWS ARE ALSO AVAILABLE TO THE MEMBERSHIP AT THE ORGANIZATION'S WEBSITE, WWW.FLPRESS.COM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | INCOME FROM SUBSIDIARY 251,086 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
Document Assets
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Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,878,839
- Liabilities
- $1,796
- Net assets
- $1,877,043
- Revenue
- $445,563
- Expenses
- $434,291
- Net income
- $11,272