Civic Intelligence

Seminole Education Association Inc

990 • Fiscal year 2014 • EIN 59-1572577

Sep 01, 2013 to Aug 31, 2014 • Filed on Jul 03, 2015

813 Orienta Avenue32701

(407) 388-1131

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.10x

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

60th percentile

0.05x

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

40th percentile

1.4%

Higher net margin than 40% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

35th percentile

$65,834

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-2.8%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-0.6%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$782,160

Down $22,390 (-2.8%) from 2013

Net Assets

Up

$701,699

Up $16,321 (+2.4%) from 2013

Liabilities

Down

$80,461

Down $38,711 (-32%) from 2013

Revenue

Down

$1,534,089

Down $9,445 (-0.6%) from 2013

Expenses

Down

$1,512,931

Down $25,895 (-1.7%) from 2013

Net Income

Up

$21,158

Up $16,450 (+349%) from 2013

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 2012: $956,126Liabilities 2012: $275,456Net Assets 2012: $680,6702012Assets 2013: $804,550Liabilities 2013: $119,172Net Assets 2013: $685,3782013Assets 2014: $782,160Liabilities 2014: $80,461Net Assets 2014: $701,6992014Assets 2015: $795,977Liabilities 2015: $34,392Net Assets 2015: $761,5852015Assets 2016: $864,858Liabilities 2016: $0Net Assets 2016: $864,8582016Assets 2017: $729,277Liabilities 2017: $0Net Assets 2017: $729,2772017Assets 2018: $852,041Liabilities 2018: $148,172Net Assets 2018: $703,8692018Assets 2019: $724,640Liabilities 2019: $0Net Assets 2019: $724,6402019Assets 2020: $786,294Liabilities 2020: $3,598Net Assets 2020: $782,6962020Assets 2021: $964,065Liabilities 2021: $65,267Net Assets 2021: $898,7982021Assets 2022: $968,269Liabilities 2022: $87,303Net Assets 2022: $880,9662022Assets 2023: $899,935Liabilities 2023: $58,557Net Assets 2023: $841,3782023Assets 2024: $816,749Liabilities 2024: $21,796Net Assets 2024: $794,9532024Assets 2025: $1,032,181Liabilities 2025: $116,701Net Assets 2025: $915,4802025

Highlighted filing

2014

Assets$782,160
Liabilities$80,461
Net Assets$701,699

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,596,9502012Revenue 2013: $1,543,534Expenses 2013: $1,538,826Net Income 2013: $4,7082013Revenue 2014: $1,534,089Expenses 2014: $1,512,931Net Income 2014: $21,1582014Revenue 2015: $1,586,988Expenses 2015: $1,545,725Net Income 2015: $41,2632015Revenue 2016: $1,501,065Expenses 2016: $1,397,959Net Income 2016: $103,1062016Revenue 2017: $1,589,933Expenses 2017: $1,726,111Net Income 2017: -$136,1782017Revenue 2018: $1,596,492Expenses 2018: $1,621,900Net Income 2018: -$25,4082018Revenue 2019: $1,708,435Expenses 2019: $1,687,664Net Income 2019: $20,7712019Revenue 2020: $1,661,552Expenses 2020: $1,603,496Net Income 2020: $58,0562020Revenue 2021: $1,679,504Expenses 2021: $1,563,402Net Income 2021: $116,1022021Revenue 2022: $1,563,110Expenses 2022: $1,580,942Net Income 2022: -$17,8322022Revenue 2023: $1,523,430Expenses 2023: $1,563,203Net Income 2023: -$39,7732023Revenue 2024: $1,001,575Expenses 2024: $1,048,000Net Income 2024: -$46,4252024Revenue 2025: $1,124,155Expenses 2025: $1,003,628Net Income 2025: $120,5272025

Highlighted filing

2014

Revenue$1,534,089
Expenses$1,512,931
Net Income$21,158
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jul 3, 2015
Return Version
2013v4.0
Gross Receipts
$1,534,089
Mission and Program Overview

Mission

Sea, inc is a professional organziation committed to actively and collaboratively advancing public education by empowering, supporting, and advocating for the educators we represent and the students we serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$701,042$686,261▼ $14,781
Savings and Temporary Cash Investments$99,547$95,699▼ $3,848
Accounts Receivable$3,961$200▼ $3,761
Total Assets$804,550$782,160▼ $22,390
Liabilities
Mortgage Notes Payable Secured by Investment Property$117,449$80,461▼ $36,988
Accounts Payable and Accrued Expenses$1,723--
Total Liabilities$119,172$80,461▼ $38,711
Net Assets / Fund Balance
Unrestricted Net Assets$685,378$701,699▲ $16,321
Total Net Assets Fund Balance$685,378$701,699▲ $16,321
Total Liabilities and Net Assets / Fund Balance$804,550$782,160▼ $22,390

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$436,261$126,068$562,329
Land$250,000-$250,000
Equipment-$1,015$1,015
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathleen CaldwallPresidentFT$65,834$65,834
Sue CarsonVice President-$2,000$2,000
Becky DumasSecretary-$800$800
Marie CauseyTreasurer-$800$800

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,509,981
Program Service Revenue
$0
Investment Income
$108
Other Revenue
$24,000
Change in Net Assets
$21,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,438,647
Salaries, Compensation, and Employee Benefits$74,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,284--$74,284
Conferences and Meetings$17,905--$17,905
Depreciation Depletion$14,781--$14,781
Other Expenses$11,438--$11,438
Fees for Services Legal$7,753--$7,753
Interest$4,841--$4,841
Office Expenses$4,040--$4,040
Fees for Services Accounting$3,425--$3,425
Total Functional Expenses$1,512,931$0$0$1,512,931
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
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$6,583
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 3

Seminole education association, incorporated sea is managed by seminole uniserv which is an umbrella organizationfor four local associatons whose members are employees tearchers, bus drivers, etc. Of the seminole county puyblic school system. A portion of the local associations members dues are paid to seminole uniserv to provide this service. In addition services are provided to seminole education association, inclorporated by the teacher who is elected a spresident of sea by the membershi. The president/teacher is compensated by the public school system. Sea reimbusrses the school system for the teachers salary and benefits. That cost is included on form 990, line 11a of part ix mangement.

Form 990, Part VI, Line 7A

Election of members and their righs . Union members elect members to serve on the board of directors.

Form 990, Part VI, Line 11B

Organizations process to review form 990. The tax return preparer provides a draft of the tax return to the president and directors. They review the return and make it avaiable to all members of the borad of directors prior to filing it with the irs.

Form 990, Part VI, Line 15A

Compensation process fore top official. See explanation at part vi., section a, line 3.

Form 990, Part VI, Line 19

Governing documents disclosure explanation. Governing documents are made available if required by law and upon request.

Filing and Contact Details

Filer

EIN
59-1572577
Phone
4073881131

Signing Officer

Name
Sue Carson
Title
Vice President
Phone
4073881131
Signed
2015-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Carson
Formed
1977
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Preparer
Michael Star
Phone
3864531383
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01509981
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099547
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095699
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/PoliticalExpendituresAmt06583
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0APPROXIMATELY 1 PERCENT OF THE PRESIDENTS TIME IS SPENT ENGAGING IN METTINGS AND ACTIVITIES RELATED TO POLITICAL CAMPAIGNS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0I-A 2
IRS990ScheduleC/VolunteerHoursCnt040
IRS990ScheduleD/BuildingsGrp/BookValueAmt0436261
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0126068
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0562329
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01015
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01015
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0250000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0250000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0686261
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEMINOLE EDUCATION ASSOCIATION, INCORPORATED SEA IS MANAGED BY SEMINOLE UNISERV WHICH IS AN UMBRELLA ORGANIZATIONFOR FOUR LOCAL ASSOCIATONS WHOSE MEMBERS ARE EMPLOYEES TEARCHERS, BUS DRIVERS, ETC. OF THE SEMINOLE COUNTY PUYBLIC SCHOOL SYSTEM. A PORTION OF THE LOCAL ASSOCIATIONS MEMBERS DUES ARE PAID TO SEMINOLE UNISERV TO PROVIDE THIS SERVICE. IN ADDITION SERVICES ARE PROVIDED TO SEMINOLE EDUCATION ASSOCIATION, INCLORPORATED BY THE TEACHER WHO IS ELECTED A SPRESIDENT OF SEA BY THE MEMBERSHI. THE PRESIDENT/TEACHER IS COMPENSATED BY THE PUBLIC SCHOOL SYSTEM. SEA REIMBUSRSES THE SCHOOL SYSTEM FOR THE TEACHERS SALARY AND BENEFITS. THAT COST IS INCLUDED ON FORM 990, LINE 11A OF PART IX MANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF MEMBERS AND THEIR RIGHS . UNION MEMBERS ELECT MEMBERS TO SERVE ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONS PROCESS TO REVIEW FORM 990. THE TAX RETURN PREPARER PROVIDES A DRAFT OF THE TAX RETURN TO THE PRESIDENT AND DIRECTORS. THEY REVIEW THE RETURN AND MAKE IT AVAIABLE TO ALL MEMBERS OF THE BORAD OF DIRECTORS PRIOR TO FILING IT WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION PROCESS FORE TOP OFFICIAL. SEE EXPLANATION AT PART VI., SECTION A, LINE 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE EXPLANATION. GOVERNING DOCUMENTS ARE MADE AVAILABLE IF REQUIRED BY LAW AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10SEMINOLE UNISERV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0592893387
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOCAL ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10813 ORIENTA AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0ALTAMONTE SPRINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode032701
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0804550
IRS990/TotalAssetsEOYAmt0782160
IRS990/TotalAssetsGrp/BOYAmt0804550
IRS990/TotalAssetsGrp/EOYAmt0782160
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01509981
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01512931
IRS990/TotalFunctionalExpensesGrp/TotalAmt01512931
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119172
IRS990/TotalLiabilitiesEOYAmt080461
IRS990/TotalLiabilitiesGrp/BOYAmt0119172
IRS990/TotalLiabilitiesGrp/EOYAmt080461
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0685378
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0701699
IRS990/TotalProgramServiceExpensesAmt01512931
IRS990/TotalReportableCompFromOrgAmt069434
IRS990/TotalRevenueGrp/ExclusionAmt024108
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01534089
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0804550
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0782160
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0685378
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0701699
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10813 ORIENTA AVE
IRS990/USAddress/City0ALTAMONTE SPRINGS
IRS990/USAddress/State0FL
IRS990/USAddress/ZIPCode032701
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0www.seminole-educators.org/sea
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUE CARSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04073881131
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10SEMINOLE EDUCATION ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SEMI
ReturnHeader/Filer/EIN0591572577
ReturnHeader/Filer/PhoneNum04073881131
ReturnHeader/Filer/USAddress/AddressLine10813 ORIENTA AVENUE
ReturnHeader/Filer/USAddress/City0ALTAMONTE SPRINGS
ReturnHeader/Filer/USAddress/State0FL
ReturnHeader/Filer/USAddress/ZIPCode032701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Michael D Star PA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102422 South Atlantic Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Daytona Beach Shores
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode032118
ReturnHeader/PreparerPersonGrp/PhoneNum03864531383
ReturnHeader/PreparerPersonGrp/PreparationDt02014-12-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael Star
ReturnHeader/ReturnTs02015-07-03T12:22:59-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.12$0.92$1.12$1.00$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.79$1.00$1.05$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.06$0.84$1.52$1.56$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.09$0.88$1.56$1.58$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.07$0.90$1.68$1.56$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.78$1.66$1.60$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$1.71$1.69$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.15$0.70$1.60$1.62$0.03
2017Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$1.59$1.73$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$1.50$1.40$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.03$0.76$1.59$1.55$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.08$0.70$1.53$1.51$0.02
2013Summary only. Only limited summary data is available for this year.$0.80$0.12$0.69$1.54$1.54$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.28$0.68$1.60