Civic Intelligence

Florida Education Association DBA Clay County Education Association

990 • Fiscal year 2017 • EIN 59-1816443

Sep 01, 2016 to Aug 31, 2017 • Filed on May 22, 2018

3798 Old Jennings RoadMiddleburg, FL 32068

(904) 264-1249

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.20x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

0.22x

Higher debt load relative to revenue than 94% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

54th percentile

6.0%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$69,992

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

64th percentile

8.8%

Faster asset growth than 64% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

59th percentile

3.7%

Faster revenue growth than 59% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$443,309

Up $35,778 (+8.8%) from 2016

Net Assets

Up

$355,394

Up $84,185 (+31%) from 2016

Liabilities

Down

$87,915

Down $48,407 (-36%) from 2016

Revenue

Up

$397,502

Up $14,317 (+3.7%) from 2016

Expenses

Up

$373,574

Up $20,207 (+5.7%) from 2016

Net Income

Down

$23,928

Down $5,890 (-20%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $310,723Liabilities 2012: $0Net Assets 2012: $310,7232012Assets 2013: $331,960Liabilities 2013: $1,614Net Assets 2013: $330,3462013Assets 2015: $343,285Liabilities 2015: $87,641Net Assets 2015: $255,6442015Assets 2016: $407,531Liabilities 2016: $136,322Net Assets 2016: $271,2092016Assets 2017: $443,309Liabilities 2017: $87,915Net Assets 2017: $355,3942017Assets 2018: $497,482Liabilities 2018: $78,720Net Assets 2018: $418,7622018Assets 2019: $549,761Liabilities 2019: $65,578Net Assets 2019: $484,1832019Assets 2020: $635,959Liabilities 2020: $73,733Net Assets 2020: $562,2262020Assets 2021: $735,305Liabilities 2021: $92,674Net Assets 2021: $642,6312021

Highlighted filing

2017

Assets$443,309
Liabilities$87,915
Net Assets$355,394

Operations Trend

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

$600K$400K$200K$0Revenue 2012: $335,807Expenses 2012: $223,798Net Income 2012: $112,0092012Revenue 2013: $301,441Expenses 2013: $281,818Net Income 2013: $19,6232013Revenue 2015: $355,400Expenses 2015: $349,629Net Income 2015: $5,7712015Revenue 2016: $383,185Expenses 2016: $353,367Net Income 2016: $29,8182016Revenue 2017: $397,502Expenses 2017: $373,574Net Income 2017: $23,9282017Revenue 2018: $417,469Expenses 2018: $354,702Net Income 2018: $62,7672018Revenue 2019: $444,641Expenses 2019: $379,588Net Income 2019: $65,0532019Revenue 2020: $463,590Expenses 2020: $384,507Net Income 2020: $79,0832020Revenue 2021: $465,787Expenses 2021: $385,298Net Income 2021: $80,4892021

Highlighted filing

2017

Revenue$397,502
Expenses$373,574
Net Income$23,928
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
May 22, 2018
Return Version
2016v3.0
Gross Receipts
$397,502
Mission and Program Overview

Mission

Labor union for public school

Labor union for public school employees in Clay County, Florida.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$284,848$285,376▲ $528
Savings and Temporary Cash Investments$67,390$138,827▲ $71,437
Prepaid Expenses and Deferred Charges$21,341$16,496▼ $4,845
Investments Other Securities$2,108$1,806▼ $302
Cash and Non-Interest-Bearing Accounts$29,954$56▼ $29,898
Total Assets$407,531$443,309▲ $35,778
Other Assets Total$1,890$748▼ $1,142
Liabilities
Other Liabilities$124,336$69,493▼ $54,843
Accounts Payable and Accrued Expenses$11,986$18,422▲ $6,436
Total Liabilities$136,322$87,915▼ $48,407
Net Assets / Fund Balance
Unrestricted Net Assets$271,209$355,394▲ $84,185
Total Net Assets Fund Balance$271,209$355,394▲ $84,185
Total Liabilities and Net Assets / Fund Balance$407,531$443,309▲ $35,778

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$262,406$7,917$270,323
Land$12,000-$12,000
Other Land Buildings$7,344$3,403$10,747
Equipment$3,626$2,806$6,432
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Renna Lee PaivaPresidentFT$69,992$69,992
Jamie HowellVice PresidentPT$997$997
Laura MayberryDirector-$973$973
Melissa KaplanSecretaryPT$957$957
Cheryl BrownDirector-$875$875
Liz CranePast TreasurerPT$606$606
Andrew SadloDirector-$606$606
Darlene EvansDirector-$606$606
Doug DetersDirector-$606$606
Matt BoyackDirector-$606$606
Michelle RobertsDirector-$606$606
Vicki KidwellDirector-$606$606
Amanda GillespieTreasurerPT$367$367
Revenue and Support

Revenue Composition

Contributions and Grants
$100,558
Program Service Revenue
$296,415
Investment Income
$529
Other Revenue
$0
All Other Contributions
$100,558
Change in Net Assets
$23,928

Audited Revenue Reconciliation

Revenue per Audited Statements
$397,502
Revenue Not Reported on Form 990
$41,323
Total Revenue per Audited Statements
$438,825
Total Revenue per Form 990
$397,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,842
Other Expenses$112,732
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$98,081
Current Officers, Directors, Trustees, and Key Employees---$78,779
Other Employee Benefits---$43,534
Pension Plan Contributions---$32,393
Conferences and Meetings---$26,853
Occupancy---$11,360
Fees for Services Accounting---$11,359
Office Expenses---$11,051
Depreciation Depletion---$9,722
Travel---$7,658
Payroll Taxes---$7,055
Other Expenses---$4,407
Advertising---$2,025
Grants to Domestic Individuals---$1,000
Interest---$238
Total Functional Expenses$0$0$0$373,574

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$382,604
Expenses per Audited Statements$373,574
Total Expenses per Form 990$373,574
Expenses Not Reported on Form 990$9,030
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
Due to FEA PRB Transfers$48,893
Capital Lease Obligation$7,486
CFCU Credit Cards$7,074
Due to FEA Annual Leave Transfers$5,656
Accrued Postretirement Benefit Obligation$384
Governance and Compliance

Governance Checklist

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

Filer

Filer Name
Florida Education Association CLAY COUNTY EDUCATION ASSOCIATION
EIN
59-1816443
Phone
9042641249
Address
3798 Old Jennings Road, Middleburg, FL 32068

Signing Officer

Name
Renna Lee Paiva
Title
President
Phone
9042641249
Signed
2018-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Renna Lee Paiva
Formed
1974
Legal Domicile
Fl
Voting Board Members
12
Independent Board Members
11
Employees
1
Volunteers
89

Preparer

Firm
Kelley King & Associates Pa
Address
1549 COLONIAL DRIVE, TALLAHASSEE, FL 32303
Preparer
Tina L King
Phone
8506817300
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

Employees are union employees part of the bargained Florida Staff Organization Contract administered by Florida Education Association, who also provides accounting oversight.

Pt VI, Line 6

Members

Pt VI, Line 7A

Members

Pt VI, Line 7B

Members

Pt VI, Line 11B

The 990 and related schedules are prepared by a CPA and reviewed by Florida Education Association and staff before filing.

Pt VI, Line 15A

Employees are part of the bargained Florida Staff Organization Contract administered by Florida Edcuation Association, who also provides accounting oversight.

Pt VI, Line 19

Available upon request.

Pt XI

Net assets are adjusted for gain on release of postretirement benefits of $32,595 and changes in other comprehensive income on postretirement benefits of $27,964.

Financial Statement Notes

Pt XII, Line 4B

Management believes that it has no uncertain income tax positions that qualify for either recognition or disclosure in the financial statements for the year ended August 31, 2017.

Pt XI, Line 2D

Gain from release of postretirement obligation of $32,595 and services received from personnel of an affiliate of $9,030 are reported within revenues on the audited financial statements and reported as a change in net assets on the Form 990.

Pt XII, Line 2D

Services received from peronnel of an affiliate of $9,030 are reported within expenses on the audited financial statements are reported as a change in net assets on the Form 990.

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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt067390
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0138827
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0262406
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07917
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0270323
IRS990ScheduleD/EquipmentGrp/BookValueAmt03626
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02806
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06432
IRS990ScheduleD/ExpensesNotReportedAmt09030
IRS990ScheduleD/ExpensesSubtotalAmt0373574
IRS990ScheduleD/LandGrp/BookValueAmt012000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-302
IRS990ScheduleD/OtherExpensesIncludedAmt09030
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07344
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03403
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010747
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07074
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17486
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2384
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35656
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt448893
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CFCU Credit Cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Capital Lease Obligation
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued Postretirement Benefit Obligation
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Due to FEA Annual Leave Transfers
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Due to FEA PRB Transfers
IRS990ScheduleD/OtherRevenueAmt041625
IRS990ScheduleD/RevenueNotReportedAmt041323
IRS990ScheduleD/RevenueSubtotalAmt0397502
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management believes that it has no uncertain income tax positions that qualify for either recognition or disclosure in the financial statements for the year ended August 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Gain from release of postretirement obligation of $32,595 and services received from personnel of an affiliate of $9,030 are reported within revenues on the audited financial statements and reported as a change in net assets on the Form 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Services received from peronnel of an affiliate of $9,030 are reported within expenses on the audited financial statements are reported as a change in net assets on the Form 990.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XII, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0285376
IRS990ScheduleD/TotalExpensesPerForm990Amt0373574
IRS990ScheduleD/TotalLiabilityAmt069493
IRS990ScheduleD/TotalRevenuePerForm990Amt0397502
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0438825
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0382604
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Employees are union employees part of the bargained Florida Staff Organization Contract administered by Florida Education Association, who also provides accounting oversight.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 990 and related schedules are prepared by a CPA and reviewed by Florida Education Association and staff before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Employees are part of the bargained Florida Staff Organization Contract administered by Florida Edcuation Association, who also provides accounting oversight.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Net assets are adjusted for gain on release of postretirement benefits of $32,595 and changes in other comprehensive income on postretirement benefits of $27,964.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt XI
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Clay County Education Assn
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Clay Education PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Clay County Education Association Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0591816443
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1472182159
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0POLITICAL COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TITLE HOLDING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02823 Bolton Road 101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt13798 Old Jennings Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Orange Park
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Middleburg
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd032073
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd132068
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0407531
IRS990/TotalAssetsEOYAmt0443309
IRS990/TotalAssetsGrp/BOYAmt0407531
IRS990/TotalAssetsGrp/EOYAmt0443309
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100558
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0373574
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0136322
IRS990/TotalLiabilitiesEOYAmt087915
IRS990/TotalLiabilitiesGrp/BOYAmt0136322
IRS990/TotalLiabilitiesGrp/EOYAmt087915
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0271209
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0355394
IRS990/TotalOtherCompensationAmt022396
IRS990/TotalProgramServiceRevenueAmt0296415
IRS990/TotalRevenueGrp/ExclusionAmt0529
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0296415
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0397502
IRS990/TotalVolunteersCnt089
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0407531
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0443309
IRS990/TotReportableCompRltdOrgAmt056007
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt07658
IRS990/TypeOfOrganizationAssocInd0X

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