Civic Intelligence

Florida School Boards Association Inc

EIN 59-1229569 • 501(c)6 • Tallahassee, FL

View Organization Page

Profile

To increase student achievement through the development of effective school board leadership and advocacy for public education.

203 South Monroe StreetTallahassee, FL 32301

www.fsba.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.22x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.33x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

75th percentile

15%

Higher net margin than 75% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

7.6%

Faster asset growth than 56% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

0.9%

Faster revenue growth than 32% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$3,352,176

Up $236,050 (+7.6%) from 2023

Liabilities

Down

$744,439

Down $95,683 (-11%) from 2023

Net Assets

Up

$2,607,737

Up $331,733 (+15%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin75th percentile

Revenue

Up

$2,273,352

Up $20,207 (+0.9%) from 2023

Expenses

Up

$1,941,619

Up $20,765 (+1.1%) from 2023

Net Income

Down

$331,733

Down $558 (-0.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $1,246,466Liabilities 2011: $1,347,792Net Assets 2011: -$101,3262011Assets 2012: $1,197,111Liabilities 2012: $1,216,209Net Assets 2012: -$19,0982012Assets 2013: $1,469,190Liabilities 2013: $1,392,298Net Assets 2013: $76,8922013Assets 2014: $1,240,289Liabilities 2014: $992,647Net Assets 2014: $247,6422014Assets 2015: $1,399,329Liabilities 2015: $987,398Net Assets 2015: $411,9312015Assets 2016: $1,551,102Liabilities 2016: $927,355Net Assets 2016: $623,7472016Assets 2017: $1,733,792Liabilities 2017: $936,468Net Assets 2017: $797,3242017Assets 2018: $1,788,293Liabilities 2018: $944,881Net Assets 2018: $843,4122018Assets 2019: $1,819,178Liabilities 2019: $848,784Net Assets 2019: $970,3942019Assets 2020: $1,997,231Liabilities 2020: $753,490Net Assets 2020: $1,243,7412020Assets 2021: $2,466,706Liabilities 2021: $790,490Net Assets 2021: $1,676,2162021Assets 2022: $2,806,355Liabilities 2022: $862,642Net Assets 2022: $1,943,7132022Assets 2023: $3,116,126Liabilities 2023: $840,122Net Assets 2023: $2,276,0042023Assets 2024: $3,352,176Liabilities 2024: $744,439Net Assets 2024: $2,607,7372024

Highlighted filing

2024

Assets$3,352,176
Liabilities$744,439
Net Assets$2,607,737
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$3.0M$2.0M$1.0M$0Expenses 2011: $1,687,3302011Expenses 2012: $1,658,1202012Expenses 2013: $1,599,2842013Revenue 2014: $1,955,235Expenses 2014: $1,784,488Net Income 2014: $170,7472014Revenue 2015: $1,695,443Expenses 2015: $1,531,153Net Income 2015: $164,2902015Revenue 2016: $1,647,663Expenses 2016: $1,435,849Net Income 2016: $211,8142016Revenue 2017: $1,700,038Expenses 2017: $1,526,460Net Income 2017: $173,5782017Revenue 2018: $1,630,647Expenses 2018: $1,584,560Net Income 2018: $46,0872018Revenue 2019: $1,690,776Expenses 2019: $1,563,794Net Income 2019: $126,9822019Revenue 2020: $1,765,445Expenses 2020: $1,492,098Net Income 2020: $273,3472020Revenue 2021: $1,804,969Expenses 2021: $1,372,494Net Income 2021: $432,4752021Revenue 2022: $1,907,317Expenses 2022: $1,639,820Net Income 2022: $267,4972022Revenue 2023: $2,253,145Expenses 2023: $1,920,854Net Income 2023: $332,2912023Revenue 2024: $2,273,352Expenses 2024: $1,941,619Net Income 2024: $331,7332024

Highlighted filing

2024

Revenue$2,273,352
Expenses$1,941,619
Net Income$331,733
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$3,352,176
Liabilities
$744,439
Net assets
$2,607,737
Revenue
$2,273,352
Expenses
$1,941,619
Net income
$331,733
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.74$2.61$2.27$1.94$0.33
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.84$2.28$2.25$1.92$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.86$1.94$1.91$1.64$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.79$1.68$1.80$1.37$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.75$1.24$1.77$1.49$0.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.85$0.97$1.69$1.56$0.13
2018Summary only. Only limited summary data is available for this year.$1.79$0.94$0.84$1.63$1.58$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.94$0.80$1.70$1.53$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.93$0.62$1.65$1.44$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.40$0.99$0.41$1.70$1.53$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.99$0.25$1.96$1.78$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$1.39$0.08$1.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$1.22$0.02$1.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$1.35$0.10$1.69
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$2,255,554
Mission and Program Overview

Mission

To increase student achievement through the development of effective school board leadership and advocacy for public education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,138,056$1,375,143▲ $237,087
Savings and Temporary Cash Investments$825,242$892,213▲ $66,971
Land, Buildings, and Equipment, Net$612,185$573,952▼ $38,233
Accounts Receivable$61,348$98,062▲ $36,714
Prepaid Expenses and Deferred Charges$65,230$79,597▲ $14,367
Total Assets$2,806,355$3,116,126▲ $309,771
Other Assets Total$104,294$97,159▼ $7,135
Liabilities
Deferred Revenue$581,558$531,963▼ $49,595
Accounts Payable and Accrued Expenses$240,186$308,159▲ $67,973
Mortgage Notes Payable Secured by Investment Property$40,898--
Unsecured Notes Loans Payable-$0-
Total Liabilities$862,642$840,122▼ $22,520
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,937,452$2,276,004▲ $338,552
Net Assets With Donor Restrictions$6,261$0▼ $6,261
Total Net Assets Fund Balance$1,943,713$2,276,004▲ $332,291
Total Liabilities and Net Assets / Fund Balance$2,806,355$3,116,126▲ $309,771

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$307,247$413,196$720,443
Leasehold Improvements$76,114$161,433$237,547
Land$171,668-$171,668
Equipment$18,923$114,591$133,514
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea MessinaChief Executive OfficerFT$187,722$42,222$229,944
Scott BlaserEmployee--$141,545$141,545
Becary McmillanEmployee--$138,772$138,772
Jill ThompsonEmployee--$132,487$132,487

Board Members and Trustees

NameTitle
Christine Chris PatriccaImmediate Past President
Thomas KennedyPresident
Tina CertainPresident-elect
Teresa Terry CastilloVice President
Angie GalloDirector
Caprice EdmondDirector
Cathleen MorganDirector
Claire CornellDirector
Cynthia Cindy PearsonDirector
Debbie HawleyDirector
Deidra DunnellDirector
Dr Steve Gallon IiiDirector
Dr Sue WoltanskiDirector
Elizabeth HeweyDirector
Eric CummingsDirector
Jamie HaynesDirector
Janice KerekesDirector
Julius MelendezDirector
Karema DudleyDirector
Karen PerezDirector
Katye CampbellDirector
Kelly BarreraDirector
Megan HardingDirector
Melonie InzettaDirector
Milton BrownDirector
Nora RupertDirector
Sarah FortneyDirector
Saul SpeightsDirector
Thomas EdwardsDirector
Virginia Ginger BryantDirector
Wendy AtkinsonDirector
Dave StephensEmployee
Elizabeth AndersenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,226
Program Service Revenue
$1,998,989
Investment Income
$34,394
Other Revenue
$217,536
Change in Net Assets
$332,291

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,253,145
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,670
Total Revenue per Audited Statements
$2,261,815
Total Revenue per Form 990
$2,253,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$990,878
Salaries, Compensation, and Employee Benefits$929,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$487,780
Conferences and Meetings---$440,793
Current Officers, Directors, Trustees, and Key Employees---$262,588
Other Employee Benefits---$136,429
Fees for Services Other---$123,664
Office Expenses---$53,775
Depreciation Depletion---$46,757
Pension Plan Contributions---$43,179
Occupancy---$38,492
Travel---$36,037
All Other Expenses---$27,693
Other Expenses---$23,334
Information Technology---$19,010
Fees for Services Accounting---$18,600
Insurance---$15,256
Fees for Services Legal---$8,989
Interest---$651
Total Functional Expenses$0$0$0$1,920,854

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,920,854
Total Expenses per Audited Statements$1,901,130
Expenses per Audited Statements$1,898,721
Expenses Not Reported on Financial Statements$22,133
Other Expense Adjustments$22,133
Expenses Not Reported on Form 990$2,409
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
Governance and Compliance

Governance Checklist

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

“The organization has members that include florida's county school boards.”

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

“The officers are elected by ballot from a majority of the membership in attendance at the annual meeting of the assocation.”

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

“The members approve the annual operating budget and policy adoption or amendments to the current policy manual.”

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

“The governing body reviews the audited financial statements. Form 990 is reviewed by the director of finance for mathematical accuracy and by the executive director.”

Form 990, Part VI, Section B, Line 15

“Budgets are prepared and submitted to the governing body annually with any salary changes. These increases are voted on and approved by the governing body annually. In addition, the ceo's compensation is reviewed annually by the executive officers of the organization. Establishing salary of ceo we also have utilized a compensation study and form 990 of other organizations”

Form 990, Part VI, Section C, Line 19

“The policies and procedures of the organization are on its website. The audited financial statements are available in the office upon request.”

Filing and Contact Details

Filer

Filer Name
Florida School Boards Association Inc
EIN
59-1229569
Phone
8502241374
Address
203 SOUTH MONROE STREET, TALLAHASSEE, FL 32301

Signing Officer

Name
Andrea Messina
Title
Chief Executive Officer
Phone
8502241374
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Messina
Formed
1930
Legal Domicile
Fl
Voting Board Members
31
Independent Board Members
31
Employees
41
Volunteers
0

Preparer

Firm
Carr Riggs & Ingram LLC
Address
2633 CENTENNIAL BLVD STE 200, TALLAHASSEE, FL 32308
Preparer
Michael C Carter
Phone
8508788777
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There have been no changes.”

Financial Statement Notes

PART X, LINE 2:

“The association utilizes the accounting requirements associated with uncertainity in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of june 30, 2023, the association has no uncertain tax provisions that qualify for recognition or disclosure in the financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses 2,409. Release of restrictions 6,261.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 2,409.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“INCOME TAX 22,133.”

Raw XML AppendixShowing 400 of 678 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0240186
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0308159
IRS990/AccountsReceivableGrp/BOYAmt061348
IRS990/AccountsReceivableGrp/EOYAmt098062
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO INCREASE STUDENT ACHIEVEMENT THROUGH THE DEVELOPMENT OF EFFECTIVE SCHOOL BOARD LEADERSHIP AND ADVOCACY FOR PUBLIC EDUCATION.
IRS990/AllOtherExpensesGrp/TotalAmt027693
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANDREA MESSINA
IRS990/BooksInCareOfDetail/PhoneNum08504142578
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0203 S MONROE ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0TALLAHASSEE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032301
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IRS990/CashNonInterestBearingGrp/EOYAmt01375143
IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
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IRS990/CompensationProcessOtherInd01
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt034394
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IRS990/CYOtherRevenueAmt0217536
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02253145
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0581558
IRS990/DeferredRevenueGrp/EOYAmt0531963
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt046757
IRS990/Desc0SPONSORING AND COORDINATING EDUCATIONAL WORKSHOPS AND CONFERENCES
IRS990/DescribedInSection501c3Ind00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/EmployeeCnt041
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt018600
IRS990/FeesForServicesLegalGrp/TotalAmt08989
IRS990/FeesForServicesOtherGrp/TotalAmt0123664
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt28PRESIDENT-ELECT
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IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
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