Civic Intelligence

Osceola County Education Association

990 • Fiscal year 2017 • EIN 59-1717308

Sep 01, 2016 to Aug 31, 2017 • Filed on Oct 15, 2017

722 Mabbette StreetKissimmee, FL 34741

(407) 870-4648

Siviq Scores

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

Liabilities / Assets

89th percentile

0.32x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

69th percentile

0.07x

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

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

26th percentile

-0.7%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

38th percentile

$75,700

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

12th percentile

-5.9%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

7.0%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$394,793

Down $24,624 (-5.9%) from 2016

Net Assets

Down

$268,638

Down $10,531 (-3.8%) from 2016

Liabilities

Down

$126,155

Down $14,093 (-10%) from 2016

Revenue

Up

$1,716,631

Up $111,965 (+7.0%) from 2016

Expenses

Up

$1,727,796

Up $165,396 (+11%) from 2016

Net Income

Down

-$11,165

Down $53,431 (-126%) from 2016

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 2013: $350,242Liabilities 2013: $143,825Net Assets 2013: $206,4172013Assets 2014: $347,512Liabilities 2014: $138,282Net Assets 2014: $209,2302014Assets 2015: $389,810Liabilities 2015: $152,276Net Assets 2015: $237,5342015Assets 2016: $419,417Liabilities 2016: $140,248Net Assets 2016: $279,1692016Assets 2017: $394,793Liabilities 2017: $126,155Net Assets 2017: $268,6382017Assets 2018: $333,881Liabilities 2018: $113,047Net Assets 2018: $220,8342018Assets 2019: $384,678Liabilities 2019: $99,408Net Assets 2019: $285,2702019Assets 2020: $525,804Liabilities 2020: $28,846Net Assets 2020: $496,9582020Assets 2021: $730,310Liabilities 2021: $12,813Net Assets 2021: $717,4972021Assets 2022: $727,674Liabilities 2022: $2,916Net Assets 2022: $724,7582022Assets 2023: $894,928Liabilities 2023: $96,150Net Assets 2023: $798,7782023Assets 2024: $1,044,305Liabilities 2024: $880Net Assets 2024: $1,043,4252024Assets 2025: $1,180,696Liabilities 2025: $2,508Net Assets 2025: $1,178,1882025

Highlighted filing

2017

Assets$394,793
Liabilities$126,155
Net Assets$268,638

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $1,370,175Expenses 2013: $1,284,305Net Income 2013: $85,8702013Revenue 2014: $1,428,870Expenses 2014: $1,421,070Net Income 2014: $7,8002014Revenue 2015: $1,572,242Expenses 2015: $1,536,586Net Income 2015: $35,6562015Revenue 2016: $1,604,666Expenses 2016: $1,562,400Net Income 2016: $42,2662016Revenue 2017: $1,716,631Expenses 2017: $1,727,796Net Income 2017: -$11,1652017Revenue 2018: $1,679,206Expenses 2018: $1,730,439Net Income 2018: -$51,2332018Revenue 2019: $1,761,007Expenses 2019: $1,701,093Net Income 2019: $59,9142019Revenue 2020: $1,790,160Expenses 2020: $1,581,285Net Income 2020: $208,8752020Revenue 2021: $1,814,911Expenses 2021: $1,507,666Net Income 2021: $307,2452021Revenue 2022: $1,608,935Expenses 2022: $1,603,325Net Income 2022: $5,6102022Revenue 2023: $1,812,142Expenses 2023: $1,738,369Net Income 2023: $73,7732023Revenue 2024: $1,658,803Expenses 2024: $1,471,722Net Income 2024: $187,0812024Revenue 2025: $1,745,942Expenses 2025: $1,611,179Net Income 2025: $134,7632025

Highlighted filing

2017

Revenue$1,716,631
Expenses$1,727,796
Net Income-$11,165
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Oct 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,716,631
Mission and Program Overview

Mission

SEE BELOW

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$211,231$208,940▼ $2,291
Savings and Temporary Cash Investments$127,312$112,226▼ $15,086
Accounts Receivable$72,450$72,527▲ $77
Cash and Non-Interest-Bearing Accounts$8,424$1,100▼ $7,324
Total Assets$419,417$394,793▼ $24,624
Liabilities
Unsecured Notes Loans Payable$82,546$70,538▼ $12,008
Accounts Payable and Accrued Expenses$57,702$55,617▼ $2,085
Total Liabilities$140,248$126,155▼ $14,093
Net Assets / Fund Balance
Unrestricted Net Assets$279,169$268,638▼ $10,531
Total Net Assets Fund Balance$279,169$268,638▼ $10,531
Total Liabilities and Net Assets / Fund Balance$419,417$394,793▼ $24,624

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,940$35,416-
Land$155,000--
Equipment-$14,758-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Apryle JacksonPresidentFT$75,700$75,700

Board Members and Trustees

NameTitle
Karen PruittVice President
Susan ComptonVice President
Barbara GleasonDirector
Bill BenderDirector
Hector AcostaDirector
Kimberley Castro-stevensDirector
Laura PorterrealDirector
Maria CruzDirector
Shirley HartwigDirector
Adrienne TaylorSecretary
Gregg GahrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,716,126
Program Service Revenue
$0
Investment Income
$505
Other Revenue
$0
All Other Contributions
$20,223
Change in Net Assets
$-11,165

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,716,631
Total Revenue per Audited Statements
$1,716,631
Total Revenue per Form 990
$1,716,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,320,613
Salaries, Compensation, and Employee Benefits$407,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$885,665$221,416$0$1,107,081
Comp Disqual Persons$245,879$61,470$0$307,349
Current Officers, Directors, Trustees, and Key Employees$79,867$19,967$0$99,834
Other Expenses$71,949$17,987$0$89,936
Office Expenses$21,079$5,270$0$26,349
All Other Expenses$8,518$2,129$0$10,647
Fees for Services Accounting$6,370$1,593$0$7,963
Conferences and Meetings$5,308$1,327$0$6,635
Insurance$4,890$1,223$0$6,113
Interest$4,473$1,118$0$5,591
Depreciation Depletion$1,833$458$0$2,291
Total Functional Expenses$1,382,237$345,559$0$1,727,796

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,727,796
Total Expenses per Audited Statements$1,727,796
Total Expenses per Form 990$1,727,796
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Osceola County Education Association Inc
EIN
59-1717308
Phone
4078704648
Address
722 MABBETTE STREET, KISSIMMEE, FL 34741

Signing Officer

Name
Apryle Jackson
Title
President
Phone
4078704648
Signed
2017-10-15
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
20

Preparer

Firm
Shyam Kotwal CPA
Address
13574 VILLAGE PARK DR STE 255, ORLANDO, FL 32837
Preparer
Shyam Kotwal
Phone
4078884720
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

copy provided to all Board members

Pt VI, Line 12C

yes- Board meets monthly and reviews all pOlicies.

Pt VI, Line 15A

Board of Directors approves compensation of President

Pt VI, Line 15B

Board of Directors and President approves compensation of other employees

Pt VI, Line 6

Teachers and support staff are members of association

Pt VI, Line 7A

President has authority to appoint members of governing body when vacancy occurs

Pt VI, Line 7B

President has the authority

Form 990, Part IX, Line 24E

Postage 950. 760. 190. 0.

Form 990, Part IX, Line 24E

Utilities expense 4220. 3376. 844. 0.

Form 990, Part IX, Line 24E

other expenses 2540. 2032. 508. 0.

Form 990, Part IX, Line 24E

Real estate taxes 2937. 2350. 587. 0.

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IRS990/Desc0PROMOTE HIGH PROFESSIONAL PRACTICES; PROMOTE COOPERATION WITH OTHER GROUPS HAVING EDUCATIONAL INTEREST; PROVIDE OPPORTUNITY FOR LEADERSHIP AMONG ITS MEMBERS; SUPPORT THE LOCAL STATE AND NATIONAL PROFESSIONAL ORGANIZATIONS; IMPROVE EDUCATIONAL OPPORTUNITIES IN THIS COUNTY, STATE AND NATION SERVICES APPROXIMATELY 2,500 MEMBERS.
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0364
IRS990/PYOtherExpensesAmt01231870
IRS990/PYRevenuesLessExpensesAmt042266
IRS990/PYSalariesCompEmpBnftPaidAmt0330530
IRS990/PYTotalExpensesAmt01562400
IRS990/PYTotalRevenueAmt01604666
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-11165
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0127312
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0112226
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt053940
IRS990ScheduleD/BuildingsGrp/DepreciationAmt035416
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt089356
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014758
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt014758
IRS990ScheduleD/ExpensesSubtotalAmt01727796
IRS990ScheduleD/LandGrp/BookValueAmt0155000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0155000
IRS990ScheduleD/RevenueSubtotalAmt01716631
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0208940
IRS990ScheduleD/TotalExpensesPerForm990Amt01727796
IRS990ScheduleD/TotalRevenuePerForm990Amt01716631
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01716631
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01727796
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0copy provided to all Board members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1yes- Board meets monthly and reviews all pOlicies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board of Directors approves compensation of President
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board of Directors and President approves compensation of other employees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Teachers and support staff are members of association
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5President has authority to appoint members of governing body when vacancy occurs
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6President has the authority
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Postage 950. 760. 190. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UTILITIES EXPENSE 4220. 3376. 844. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9other expenses 2540. 2032. 508. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10REAL ESTATE TAXES 2937. 2350. 587. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0419417
IRS990/TotalAssetsEOYAmt0394793
IRS990/TotalAssetsGrp/BOYAmt0419417
IRS990/TotalAssetsGrp/EOYAmt0394793
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01716126
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0345559
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01382237
IRS990/TotalFunctionalExpensesGrp/TotalAmt01727796
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0140248
IRS990/TotalLiabilitiesEOYAmt0126155
IRS990/TotalLiabilitiesGrp/BOYAmt0140248
IRS990/TotalLiabilitiesGrp/EOYAmt0126155
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0279169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0268638
IRS990/TotalReportableCompFromOrgAmt075700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0505
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01716631
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0419417
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0394793
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0279169
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0268638
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt082546
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt070538
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0722 Mabette Street
IRS990/USAddress/CityNm0Kissimmee
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034741
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0APRYLE JACKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04078704648
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OSCEOLA COUNTY EDUCATION ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0OSCE
ReturnHeader/Filer/EIN0591717308
ReturnHeader/Filer/PhoneNum04078704648
ReturnHeader/Filer/USAddress/AddressLine1Txt0722 MABBETTE STREET
ReturnHeader/Filer/USAddress/CityNm0KISSIMMEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034741
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00A9BED0DAC10361D1146301AC64DDDF1168358B9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00A9BED0DAC10361D1146301AC64DDDF1168358B9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.188.145.188
ReturnHeader/FilingSecurityInformation/IPDt02018-01-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm012:50:44
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHYAM KOTWAL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013574 VILLAGE PARK DR STE 255
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORLANDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032837
ReturnHeader/PreparerPersonGrp/PhoneNum04078884720
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHYAM KOTWAL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-01-15T12:50:59-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-09-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$1.75$1.61$0.13
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$1.66$1.47$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.10$0.80$1.81$1.74$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.72$1.61$1.60$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.01$0.72$1.81$1.51$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.03$0.50$1.79$1.58$0.21
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.10$0.29$1.76$1.70$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.11$0.22$1.68$1.73$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.13$0.27$1.72$1.73$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.14$0.28$1.60$1.56$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.15$0.24$1.57$1.54$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.14$0.21$1.43$1.42$0.01
2013Summary only. Only limited summary data is available for this year.$0.35$0.14$0.21$1.37$1.28$0.09