Civic Intelligence

Naifa - Florida Inc

990 • Fiscal year 2023 • EIN 59-0856103

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 22, 2024

600 State Street Ste ACedar Falls, IA 50613

(803) 764-5147

Siviq Scores

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

Liabilities / Assets

81st percentile

0.36x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.38x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Net Margin

13th percentile

-15%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$88,100

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-19%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$528,131

Flat from 2023

Net Assets

Flat

$339,520

Flat from 2023

Liabilities

Flat

$188,611

Flat from 2023

Revenue

Flat

$491,079

Flat from 2023

Expenses

Flat

$562,566

Flat from 2023

Net Income

Flat

-$71,487

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,425,010Liabilities 2011: $204,155Net Assets 2011: $1,220,8552011Assets 2012: $1,253,145Liabilities 2012: $160,933Net Assets 2012: $1,092,2122012Assets 2013: $1,194,037Liabilities 2013: $141,803Net Assets 2013: $1,052,2342013Assets 2014: $1,231,418Liabilities 2014: $162,965Net Assets 2014: $1,068,4532014Assets 2015: $1,097,264Liabilities 2015: $140,415Net Assets 2015: $956,8492015Assets 2016: $923,806Liabilities 2016: $156,656Net Assets 2016: $767,1502016Assets 2017: $818,354Liabilities 2017: $58,375Net Assets 2017: $759,9792017Assets 2018: $826,422Liabilities 2018: $58,373Net Assets 2018: $768,0492018Assets 2019: $742,606Liabilities 2019: $61,318Net Assets 2019: $681,2882019Assets 2020: $709,653Liabilities 2020: $121,407Net Assets 2020: $588,2462020Assets 2021: $714,329Liabilities 2021: $128,857Net Assets 2021: $585,4722021Assets 2022: $458,576Liabilities 2022: $56,362Net Assets 2022: $402,2142022Assets 2023: $528,131Liabilities 2023: $188,611Net Assets 2023: $339,5202023Assets 2023: $528,131Liabilities 2023: $188,611Net Assets 2023: $339,5202023Assets 2024: $635,526Liabilities 2024: $176,607Net Assets 2024: $458,9192024

Highlighted filing

2023

Assets$528,131
Liabilities$188,611
Net Assets$339,520

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,117,939Expenses 2011: $1,179,641Net Income 2011: -$61,7022011Revenue 2012: $1,080,929Expenses 2012: $1,180,550Net Income 2012: -$99,6212012Revenue 2013: $1,047,509Expenses 2013: $1,106,861Net Income 2013: -$59,3522013Revenue 2014: $1,209,832Expenses 2014: $1,249,783Net Income 2014: -$39,9512014Revenue 2015: $1,075,845Expenses 2015: $1,103,508Net Income 2015: -$27,6632015Revenue 2016: $648,590Expenses 2016: $816,344Net Income 2016: -$167,7542016Revenue 2017: $789,687Expenses 2017: $851,303Net Income 2017: -$61,6162017Revenue 2018: $651,772Expenses 2018: $663,596Net Income 2018: -$11,8242018Revenue 2019: $701,569Expenses 2019: $757,121Net Income 2019: -$55,5522019Revenue 2020: $640,169Expenses 2020: $655,043Net Income 2020: -$14,8742020Revenue 2021: $612,828Expenses 2021: $653,329Net Income 2021: -$40,5012021Revenue 2022: $608,384Expenses 2022: $691,991Net Income 2022: -$83,6072022Revenue 2023: $491,079Expenses 2023: $562,566Net Income 2023: -$71,4872023Revenue 2023: $491,079Expenses 2023: $562,566Net Income 2023: -$71,4872023Revenue 2024: $550,666Expenses 2024: $483,903Net Income 2024: $66,7632024

Highlighted filing

2023

Revenue$491,079
Expenses$562,566
Net Income-$71,487
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 22, 2024
Return Version
2023v5.1
Gross Receipts
$559,640
Mission and Program Overview

Mission

Naifa - florida, inc. Promotes education and professionalism in preparation for licensing examinations and maintenance of continuing education required by florida law.

Naifa-florida, inc. Promotes education and profsssionalism in preparation for licensing examinations and maintenance of continuing education required by florida law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$292,270$363,495▲ $71,225
Savings and Temporary Cash Investments$87,761$61,161▼ $26,600
Inventories for Sale or Use$40,921$51,405▲ $10,484
Accounts Receivable$33,878$36,891▲ $3,013
Cash and Non-Interest-Bearing Accounts-$13,102-
Land, Buildings, and Equipment, Net$1,586$1,060▼ $526
Prepaid Expenses and Deferred Charges$2,160$1,017▼ $1,143
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$458,576$528,131▲ $69,555
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$962$69,744▲ $68,782
Other Liabilities$55,400$61,148▲ $5,748
Deferred Revenue-$57,719-
Total Liabilities$56,362$188,611▲ $132,249
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$402,214$339,520▼ $62,694
Total Net Assets Fund Balance$402,214$339,520▼ $62,694
Total Liabilities and Net Assets / Fund Balance$458,576$528,131▲ $69,555

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$179$44,262$44,441
Equipment$881$42,579$43,460
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tom AshleyCEOFT$88,100$88,100

Board Members and Trustees

NameTitle
George RoyalPast President
Jeff ChernoffPresident
Maureen KirschhoferPresident Elect
Cheryl Canzanella-lewisVice President
Craig RodrigueDirector
Curtis JamesDirector
Glenn RitchieDirector
Grace StatenDirector
Peachie ThompsonDirector
Robert RosenthalDirector
Tim HolladayDirector
Tom HenryDirector
Patrick GarrabrantSec/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$488,858
Investment Income
$1,842
Other Revenue
$379
Change in Net Assets
$-71,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$323,175
Salaries, Compensation, and Employee Benefits$239,391
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$101,340
Current Officers, Directors, Trustees, and Key Employees---$88,100
Fees for Services Lobbying---$86,000
Other Employee Benefits---$34,731
Travel---$30,334
Office Expenses---$21,662
Fees for Services Accounting---$17,700
Payroll Taxes---$15,220
Insurance---$11,195
Conferences and Meetings---$10,789
Fees for Services Other---$5,726
Other Expenses---$4,513
Fees for Service Investment Mgmnt Fees---$4,223
All Other Expenses---$4,119
Advertising---$1,351
Depreciation Depletion---$526
Total Functional Expenses$0$0$0$562,566
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$43,000
Total Nondeductible Lobbying and Political Cost$43,000
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial Funds$61,148
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Members of the organizations elect the organization's board of directors.

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

Changes to the bylaws that are approved by the association's board of directors must also be approved by the association's members.

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

The association's executive director reviews the form 990 before filing.

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

The board of directors annually reviews its written conflict of interest policy for staff and its officers and directors to make sure it is consistent with irs guidelines. In addition, it regularly monitors its staff, officers and directors' relationships, financial interest,or business affiliations which could result in a conflict of interest and makes a condition of employment or service on the board that staff, officers and directors declare any potential conflict of interest which may result from taking part in any discussion or decision making on an issue before the association while having business, professional, or personal interests which could bias their decisions. In addition, each officer and director is required to annually review and sign their agreement with and understanding of the association's conflict of interest policy.

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

All salary increases are discretionary and subject to the association's overall financial health and budgetary matters. Salary increases will be made on the basis of the ceo's performance as measured against the job description, implementation of the association's strategic plan, staying withing the budget, and achieving the goals of the association. Additionally, to ensure that compensation is reasonable for services rendered, comparability data with other associations of similar budget and size such as, but not limited to, asae's annual association compensation & benefit study will be reviewed.the ceo's performance will be reviewed semi-annually by the executive committee, any salary adjustments will be considered annually and the basis for any change will be documented by the executive committee.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Naifa - Florida Inc
EIN
59-0856103
Phone
8037645147
Address
600 STATE STREET STE A, CEDAR FALLS, IA 50613

Signing Officer

Name
William T Ashley Ii
Title
Executive Director
Signed
2024-08-22
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
35

Preparer

Firm
Welgaard Cpas and Advisors
Address
10550 NEW YORK AVENUE SUITE 100, URBANDALE, IA 50322
Preparer
Darlene Danielson CPA
Phone
5152530099
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Due to affiliates moved from net assets to liabilities = -$63866

Financial Statement Notes

Part X : FIN48 Footnote

The Association qualifies as a not-for-profit organization under Section 501(c)(6) of the Internal Revenue Code and is not liable for federal or state income taxes except on income generated from unrelated activities. The Association annually considers the tax positions reflected in its financial statements with code, rules and regulations, and evaluates the potential for unrelated business income tax or activities that may jeopardize its exempt status.The Association has evaluated its tax positions taken on the years open to examination (year ended December 31, 2023, 2022 and 2021) and has determined that there is no significant uncertainty regarding the tax positions taken. If the Association had determined a liability was necessary, any tax and related penalties and interest would be charged to operations. There were no income taxes, penalties or interest paid for the year ended December 31, 2023.

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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt061090
IRS990/GrossReceiptsAmt0559640
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt011195
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt040921
IRS990/InventoriesForSaleOrUseGrp/EOYAmt051405
IRS990/InvestmentIncomeGrp/ExclusionAmt09313
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09313
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0292270
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0363495
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt086841
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01586
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01060
IRS990/LandBldgEquipCostOrOtherBssAmt087901
IRS990/LegalDomicileStateCd0FL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt068561
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0NAIFA-FLORIDA, INC. PROMOTES EDUCATION AND PROFSSSIONALISM IN PREPARATION FOR LICENSING EXAMINATIONS AND MAINTENANCE OF CONTINUING EDUCATION REQUIRED BY FLORIDA LAW.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0402214
IRS990/NetAssetsOrFundBalancesEOYAmt0339520
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-7471
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-7471
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt072659
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0402214
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0339520
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt021662
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-63866
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034731
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc1CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2GRANTS/SCHOLARSHIPS/DONATIONS
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt0105378
IRS990/OtherExpensesGrp/TotalAmt113112
IRS990/OtherExpensesGrp/TotalAmt26547
IRS990/OtherExpensesGrp/TotalAmt34513
IRS990/OtherLiabilitiesGrp/BOYAmt055400
IRS990/OtherLiabilitiesGrp/EOYAmt061148
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1ROYALTIES
IRS990/OtherRevenueMiscGrp/ExclusionAmt0140
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0239
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0239
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1140
IRS990/OtherRevenueTotalAmt0379
IRS990/OtherSalariesAndWagesGrp/TotalAmt0101340
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt015220
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02160
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01017
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL MATERIAL SALE
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc3SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0239967
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1233063
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214928
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0239967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1233063
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214928
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3900
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt012581
IRS990/PYInvestmentIncomeAmt013977
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0445276
IRS990/PYOtherRevenueAmt0880
IRS990/PYProgramServiceRevenueAmt0580946
IRS990/PYRevenuesLessExpensesAmt0-83607
IRS990/PYSalariesCompEmpBnftPaidAmt0246715
IRS990/PYTotalExpensesAmt0691991
IRS990/PYTotalRevenueAmt0608384
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-71487
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt087761
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061161
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt076107
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0233063
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt043000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt043000
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0881
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042579
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043460
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0179
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044262
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044441
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061148
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTODIAL FUNDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association qualifies as a not-for-profit organization under Section 501(c)(6) of the Internal Revenue Code and is not liable for federal or state income taxes except on income generated from unrelated activities. The Association annually considers the tax positions reflected in its financial statements with code, rules and regulations, and evaluates the potential for unrelated business income tax or activities that may jeopardize its exempt status.The Association has evaluated its tax positions taken on the years open to examination (year ended December 31, 2023, 2022 and 2021) and has determined that there is no significant uncertainty regarding the tax positions taken. If the Association had determined a liability was necessary, any tax and related penalties and interest would be charged to operations. There were no income taxes, penalties or interest paid for the year ended December 31, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01060
IRS990ScheduleD/TotalLiabilityAmt061148
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE ORGANIZATIONS ELECT THE ORGANIZATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHANGES TO THE BYLAWS THAT ARE APPROVED BY THE ASSOCIATION'S BOARD OF DIRECTORS MUST ALSO BE APPROVED BY THE ASSOCIATION'S MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION'S EXECUTIVE DIRECTOR REVIEWS THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS ANNUALLY REVIEWS ITS WRITTEN CONFLICT OF INTEREST POLICY FOR STAFF AND ITS OFFICERS AND DIRECTORS TO MAKE SURE IT IS CONSISTENT WITH IRS GUIDELINES. IN ADDITION, IT REGULARLY MONITORS ITS STAFF, OFFICERS AND DIRECTORS' RELATIONSHIPS, FINANCIAL INTEREST,OR BUSINESS AFFILIATIONS WHICH COULD RESULT IN A CONFLICT OF INTEREST AND MAKES A CONDITION OF EMPLOYMENT OR SERVICE ON THE BOARD THAT STAFF, OFFICERS AND DIRECTORS DECLARE ANY POTENTIAL CONFLICT OF INTEREST WHICH MAY RESULT FROM TAKING PART IN ANY DISCUSSION OR DECISION MAKING ON AN ISSUE BEFORE THE ASSOCIATION WHILE HAVING BUSINESS, PROFESSIONAL, OR PERSONAL INTERESTS WHICH COULD BIAS THEIR DECISIONS. IN ADDITION, EACH OFFICER AND DIRECTOR IS REQUIRED TO ANNUALLY REVIEW AND SIGN THEIR AGREEMENT WITH AND UNDERSTANDING OF THE ASSOCIATION'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SALARY INCREASES ARE DISCRETIONARY AND SUBJECT TO THE ASSOCIATION'S OVERALL FINANCIAL HEALTH AND BUDGETARY MATTERS. SALARY INCREASES WILL BE MADE ON THE BASIS OF THE CEO'S PERFORMANCE AS MEASURED AGAINST THE JOB DESCRIPTION, IMPLEMENTATION OF THE ASSOCIATION'S STRATEGIC PLAN, STAYING WITHING THE BUDGET, AND ACHIEVING THE GOALS OF THE ASSOCIATION. ADDITIONALLY, TO ENSURE THAT COMPENSATION IS REASONABLE FOR SERVICES RENDERED, COMPARABILITY DATA WITH OTHER ASSOCIATIONS OF SIMILAR BUDGET AND SIZE SUCH AS, BUT NOT LIMITED TO, ASAE'S ANNUAL ASSOCIATION COMPENSATION & BENEFIT STUDY WILL BE REVIEWED.THE CEO'S PERFORMANCE WILL BE REVIEWED SEMI-ANNUALLY BY THE EXECUTIVE COMMITTEE, ANY SALARY ADJUSTMENTS WILL BE CONSIDERED ANNUALLY AND THE BASIS FOR ANY CHANGE WILL BE DOCUMENTED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DUE TO AFFILIATES MOVED FROM NET ASSETS TO LIABILITIES = -$63866
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NAIFA- FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NAIFA- FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NAIFA - FLORIDA IFAPAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NAIFA - FLORIDA EDUCATIONAL FDN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0275062100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1593455328
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 14365
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 14365
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TALLAHASSEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1TALLAHASSEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd032317
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd132317

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.18$0.46$0.55$0.48$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.19$0.34$0.49$0.56$0.07
2023Summary only. Only limited summary data is available for this year.$0.53$0.19$0.34$0.49$0.56$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.06$0.40$0.61$0.69$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.13$0.59$0.61$0.65$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.12$0.59$0.64$0.66$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.06$0.68$0.70$0.76$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.06$0.77$0.65$0.66$0.01
2017Summary only. Only limited summary data is available for this year.$0.82$0.06$0.76$0.79$0.85$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.16$0.77$0.65$0.82$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.14$0.96$1.08$1.10$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.16$1.07$1.21$1.25$0.04
2013Summary only. Only limited summary data is available for this year.$1.19$0.14$1.05$1.05$1.11$0.06
2012Summary only. Only limited summary data is available for this year.$1.25$0.16$1.09$1.08$1.18$0.10
2011Summary only. Only limited summary data is available for this year.$1.43$0.20$1.22$1.12$1.18$0.06