Civic Intelligence

German American Society of Central

EIN 59-1024566 • 501(c)7 • Casselberry, FL

Profile

To maintain a club facility to enable members to gather together for their mutual benefit, enjoyment, and betterment as a social and fraternal group; to promote social, recreational and cultural activities.

381 Orange LaneCasselberry, FL 32707-3246

www.gasocf.com

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.22x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.36x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Asset Growth

68th percentile

8.2%

Faster asset growth than 68% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-1.3%

Faster revenue growth than 34% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$664,262

Up $50,191 (+8.2%) from 2024

Liabilities

Down

$145,647

Down $4,206 (-2.8%) from 2024

Net Assets

Up

$518,615

Up $54,397 (+12%) from 2024

Revenue

Down

$409,724

Down $5,250 (-1.3%) from 2024

Expenses

Up

$355,329

Up $17,268 (+5.1%) from 2024

Net Income

Down

$54,395

Down $22,518 (-29%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $301,088Liabilities 2011: $68,235Net Assets 2011: $232,8532011Assets 2012: $283,667Liabilities 2012: $56,670Net Assets 2012: $226,9972012Assets 2013: $255,985Liabilities 2013: $49,449Net Assets 2013: $206,5362013Assets 2014: $288,564Liabilities 2014: $39,436Net Assets 2014: $249,1282014Assets 2015: $379,407Liabilities 2015: $39,190Net Assets 2015: $340,2172015Assets 2017: $605,210Liabilities 2017: $200,735Net Assets 2017: $404,4752017Assets 2018: $537,256Liabilities 2018: $195,935Net Assets 2018: $341,3212018Assets 2019: $472,623Liabilities 2019: $188,687Net Assets 2019: $283,9362019Assets 2020: $496,093Liabilities 2020: $180,823Net Assets 2020: $315,2702020Assets 2021: $496,313Liabilities 2021: $173,116Net Assets 2021: $323,1972021Assets 2022: $542,270Liabilities 2022: $164,911Net Assets 2022: $377,3592022Assets 2023: $544,579Liabilities 2023: $157,272Net Assets 2023: $387,3072023Assets 2024: $614,071Liabilities 2024: $149,853Net Assets 2024: $464,2182024Assets 2025: $664,262Liabilities 2025: $145,647Net Assets 2025: $518,6152025

Highlighted filing

2025

Assets$664,262
Liabilities$145,647
Net Assets$518,615

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $199,608Expenses 2011: $231,270Net Income 2011: -$31,6622011Revenue 2012: $230,575Expenses 2012: $236,431Net Income 2012: -$5,8562012Revenue 2013: $244,357Expenses 2013: $260,841Net Income 2013: -$16,4842013Revenue 2014: $309,096Expenses 2014: $266,504Net Income 2014: $42,5922014Revenue 2015: $375,786Expenses 2015: $308,586Net Income 2015: $67,2002015Revenue 2017: $457,018Expenses 2017: $450,992Net Income 2017: $6,0262017Revenue 2018: $405,205Expenses 2018: $468,359Net Income 2018: -$63,1542018Revenue 2019: $384,278Expenses 2019: $441,663Net Income 2019: -$57,3852019Revenue 2020: $292,304Expenses 2020: $260,967Net Income 2020: $31,3372020Revenue 2021: $166,864Expenses 2021: $158,959Net Income 2021: $7,9052021Revenue 2022: $312,996Expenses 2022: $258,834Net Income 2022: $54,1622022Revenue 2023: $323,713Expenses 2023: $313,763Net Income 2023: $9,9502023Revenue 2024: $414,974Expenses 2024: $338,061Net Income 2024: $76,9132024Revenue 2025: $409,724Expenses 2025: $355,329Net Income 2025: $54,3952025

Highlighted filing

2025

Revenue$409,724
Expenses$355,329
Net Income$54,395

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$1.46$5.19$4.10$3.55$0.54
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.14$1.50$4.64$4.15$3.38$0.77
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$1.57$3.87$3.24$3.14$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$1.65$3.77$3.13$2.59$0.54
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$1.73$3.23$1.67$1.59$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$1.81$3.15$2.92$2.61$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$1.89$2.84$3.84$4.42$0.57
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.37$1.96$3.41$4.05$4.68$0.63
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$2.01$4.04$4.57$4.51$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.79$0.39$3.40$3.76$3.09$0.67
2014Detailed filing. Detailed filing data is available for this year.$2.89$0.39$2.49$3.09$2.67$0.43
2013Summary only. Only limited summary data is available for this year.$2.56$0.49$2.07$2.44$2.61$0.16
2012Summary only. Only limited summary data is available for this year.$2.84$0.57$2.27$2.31$2.36$0.06
2011Summary only. Only limited summary data is available for this year.$3.01$0.68$2.33$2.00$2.31$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$409,724
Mission and Program Overview

Mission

To maintain a club facility to enable members to gather together for their mutual benefit, enjoyment, and betterment as a social and fraternal group; to promote social, recreational and cultural activities.

The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. To the extent consistent with the preceding sentence and permissible under florida law, the purposes of the corporation shall include, but shall not be limited to, fostering and advancing german/american, cross culture education, communications, customs, traditions and ideals, international understanding, peace and goodwill; supporting community relations, individuals, and contributing to organizations, including institutions of higher learning, having a german cultural or academic interest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$411,674$405,468▼ $6,206
Cash and Non-Interest-Bearing Accounts$149,568$194,780▲ $45,212
Savings and Temporary Cash Investments$37,115$37,133▲ $18
Inventories for Sale or Use$7,685$18,852▲ $11,167
Total Assets$614,071$664,262▲ $50,191
Other Assets Total$8,029$8,029→ $0
Liabilities
Other Liabilities$149,853$145,647▼ $4,206
Total Liabilities$149,853$145,647▼ $4,206
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$464,218$518,615▲ $54,397
Total Net Assets Fund Balance$464,218$518,615▲ $54,397
Total Liabilities and Net Assets / Fund Balance$614,071$664,262▲ $50,191

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$75,031$906,350$981,381
Land$261,514-$261,514
Buildings$45,446$37,737$83,183
Equipment$22,163$40,972$63,135
Leasehold Improvements$1,314$6,847$8,161
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda RosselPresident
Fran GuttermanDirector
Manfred ScholzeDirector
Maureen AgenbagDirector
Vazquez JoseDirector
Ana BraunSecretary
Sebastian BehnkeTreasurer
Fred KragerVice Preside
Jeff ZawackiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$24,711
Program Service Revenue
$377,971
Investment Income
$17
Other Revenue
$7,025
All Other Contributions
$11,911
Change in Net Assets
$54,395
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$355,329
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$173,178--$173,178
Occupancy$27,619--$27,619
Insurance$24,164--$24,164
Office Expenses$23,411--$23,411
All Other Expenses$13,230--$13,230
Fees for Services Accounting$8,471--$8,471
Advertising$7,851--$7,851
Depreciation Depletion$6,206--$6,206
Interest$5,703--$5,703
Other Expenses$4,833--$4,833
Total Functional Expenses$355,329$0$0$355,329
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Td Bank Promissary Note$138,033
Credit Cards Payable$4,933
Sales Tax Payable$2,681
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 6

Organization has members who pay annual membership dues.

Form 990, Page 6, Part VI, Line 7A

Members elect the governing body.

Form 990, Page 6, Part VI, Line 7B

Issues that affect the entire club membership are approved by the membership.

Form 990, Page 6, Part VI, Line 11B

The club treasurer reviews the form 990 with the governing board of directors prior to filing of the return.

Form 990, Page 6, Part VI, Line 12C

Required to read and orally confirm compliance annually.

Form 990, Page 6, Part VI, Line 19

Governing documents made available to anyone after request reviewed and approved by the governing board.

Filing and Contact Details

Filer

Filer Name
German American Society of Central
EIN
59-1024566
Phone
4078340574
Address
381 ORANGE LANE, CASSELBERRY, FL 32707-3246

Signing Officer

Name
Sebastian Behnke
Title
Treasurer
Phone
4078340574
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Rossel
Formed
1963
Legal Domicile
Fl
Voting Board Members
201
Independent Board Members
201
Employees
0

Preparer

Firm
Chad D Elferink CPA Pa
Address
686 N HUNT CLUB BLVD STE 140, LONGWOOD, FL 32779
Preparer
Chad D Elferink
Phone
4077881300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. To the extent consistent with the preceding sentence and permissible under florida law, the purposes of the corporation shall include, but shall not be limited to, fostering and advancing german/american, cross culture education, communications, customs, traditions and ideals, international understanding, peace and goodwill; supporting community relations, individuals, and contributing to organizations, including institutions of higher learning, having a german cultural or academic interest.

Form 990, Page 1, Part I, Line 6

Club members volunteer to clean and do light mainenance of the facilities. For program services, members volunteer for all activities including taking tickets, manning food and game tables, preparing food and drink for the participants.

Form 990, Page 2, Part III, Line 4D

GENERAL CLUB ACTIVITIES

Form 990, Part IX, Line 11G

Octoberfest 75,786 0 0 other 69,011 0 0 springfest 28,381 0 0 total 173,178 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 2

Raw XML AppendixShowing 400 of 415 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.

Path#Value
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IRS990/DescribedInSection501c3Ind0true
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt040972
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063135
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, EDUCATIONAL, AND SCIENTIFIC PURPOSES, INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. TO THE EXTENT CONSISTENT WITH THE PRECEDING SENTENCE AND PERMISSIBLE UNDER FLORIDA LAW, THE PURPOSES OF THE CORPORATION SHALL INCLUDE, BUT SHALL NOT BE LIMITED TO, FOSTERING AND ADVANCING GERMAN/AMERICAN, CROSS CULTURE EDUCATION, COMMUNICATIONS, CUSTOMS, TRADITIONS AND IDEALS, INTERNATIONAL UNDERSTANDING, PEACE AND GOODWILL; SUPPORTING COMMUNITY RELATIONS, INDIVIDUALS, AND CONTRIBUTING TO ORGANIZATIONS, INCLUDING INSTITUTIONS OF HIGHER LEARNING, HAVING A GERMAN CULTURAL OR ACADEMIC INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLUB MEMBERS VOLUNTEER TO CLEAN AND DO LIGHT MAINENANCE OF THE FACILITIES. FOR PROGRAM SERVICES, MEMBERS VOLUNTEER FOR ALL ACTIVITIES INCLUDING TAKING TICKETS, MANNING FOOD AND GAME TABLES, PREPARING FOOD AND DRINK FOR THE PARTICIPANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL CLUB ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION HAS MEMBERS WHO PAY ANNUAL MEMBERSHIP DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ISSUES THAT AFFECT THE ENTIRE CLUB MEMBERSHIP ARE APPROVED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CLUB TREASURER REVIEWS THE FORM 990 WITH THE GOVERNING BOARD OF DIRECTORS PRIOR TO FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REQUIRED TO READ AND ORALLY CONFIRM COMPLIANCE ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS MADE AVAILABLE TO ANYONE AFTER REQUEST REVIEWED AND APPROVED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OCTOBERFEST 75,786 0 0 OTHER 69,011 0 0 SPRINGFEST 28,381 0 0 TOTAL 173,178 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BOOK / TAX DEPRECIATION DIFFERENCE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd032707
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SEBASTIAN BEHNKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04078340574
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GERMAN AMERICAN SOCIETY OF CENTRAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FLORIDA INC
ReturnHeader/Filer/BusinessNameControlTxt0GERM
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