Civic Intelligence

Florida Education Association DBA Clay County Education Association

990 • Fiscal year 2018 • EIN 59-1816443

Sep 01, 2017 to Aug 31, 2018 • Filed on May 10, 2019

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

91st percentile

0.16x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

0.19x

Higher debt load relative to revenue than 93% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$72,348

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

73rd percentile

12%

Faster asset growth than 73% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

65th percentile

5.0%

Faster revenue growth than 65% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$497,482

Up $54,173 (+12%) from 2017

Net Assets

Up

$418,762

Up $63,368 (+18%) from 2017

Liabilities

Down

$78,720

Down $9,195 (-10%) from 2017

Revenue

Up

$417,469

Up $19,967 (+5.0%) from 2017

Expenses

Down

$354,702

Down $18,872 (-5.1%) from 2017

Net Income

Up

$62,767

Up $38,839 (+162%) from 2017

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

2018

Assets$497,482
Liabilities$78,720
Net Assets$418,762

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

2018

Revenue$417,469
Expenses$354,702
Net Income$62,767
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
May 10, 2019
Return Version
2017v2.2
Gross Receipts
$417,469
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$285,376$291,706▲ $6,330
Savings and Temporary Cash Investments$138,827$174,065▲ $35,238
Prepaid Expenses and Deferred Charges$16,496$22,111▲ $5,615
Investments Other Securities$1,806$1,730▼ $76
Cash and Non-Interest-Bearing Accounts$56$56→ $0
Total Assets$443,309$497,482▲ $54,173
Other Assets Total$748$7,814▲ $7,066
Liabilities
Other Liabilities$69,493$57,956▼ $11,537
Accounts Payable and Accrued Expenses$18,422$20,764▲ $2,342
Total Liabilities$87,915$78,720▼ $9,195
Net Assets / Fund Balance
Unrestricted Net Assets$355,394$418,762▲ $63,368
Total Net Assets Fund Balance$355,394$418,762▲ $63,368
Total Liabilities and Net Assets / Fund Balance$443,309$497,482▲ $54,173

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$271,645$15,976$287,621
Land$12,000-$12,000
Other Land Buildings$5,195$5,552$10,747
Equipment$2,866$3,824$6,690
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Renna Lee PaivaPresidentFT$612$71,736$72,348
Michelle RobertsDirector-$492$375$867
Jamie HowellVice PresidentPT$612-$612
Andrew SadloDirector-$612-$612
Cheryl BrownDirector-$612-$612
Doug DetersDirector-$612-$612
Laura MayberryDirector-$612-$612
Vicki KidwellDirector-$612-$612
Amanda GillespieTreasurerPT$492-$492
Melissa KaplanSecretaryPT$300-$300
Heather WeaverDirector-$300-$300
Jamie BeckDirector-$300-$300
Revenue and Support

Revenue Composition

Contributions and Grants
$98,565
Program Service Revenue
$317,259
Investment Income
$1,645
Other Revenue
$0
All Other Contributions
$98,565
Change in Net Assets
$62,767

Audited Revenue Reconciliation

Revenue per Audited Statements
$417,469
Revenue Not Reported on Form 990
$15,984
Total Revenue per Audited Statements
$433,453
Total Revenue per Form 990
$417,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$251,448
Other Expenses$102,254
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$95,459
Current Officers, Directors, Trustees, and Key Employees---$78,372
Other Employee Benefits---$37,053
Pension Plan Contributions---$33,461
Occupancy---$13,685
Fees for Services Accounting---$12,860
Depreciation Depletion---$11,226
Conferences and Meetings---$10,356
Travel---$10,226
Office Expenses---$9,525
Payroll Taxes---$7,103
Other Expenses---$4,901
Advertising---$2,025
Grants to Domestic Individuals---$1,000
Interest---$180
Total Functional Expenses$0$0$0$354,702

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$370,762
Expenses per Audited Statements$354,702
Total Expenses per Form 990$354,702
Expenses Not Reported on Form 990$16,060
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 Annual Leave Transfers$48,893
Capital Lease Obligation$5,367
Accrued Postretirement Benefit Obligation$2,027
CFCU Credit Cards$1,669
Due to FEA PRB Transfers-
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
2019-05-10
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
92

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 changes in other comprehensive income on postretirement benefits of $677.

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, 2018.

Pt XI, Line 2D

Gain from services received from personnel of an affiliate of $16,060 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 $16,060 are reported within expenses on the audited financial statements and reported as a change in net assets on the Form 990.

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt03824
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06690
IRS990ScheduleD/ExpensesNotReportedAmt016060
IRS990ScheduleD/ExpensesSubtotalAmt0354702
IRS990ScheduleD/LandGrp/BookValueAmt012000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-76
IRS990ScheduleD/OtherExpensesIncludedAmt016060
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05195
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05552
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010747
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01669
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15367
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22027
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt348893
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/OtherRevenueAmt016060
IRS990ScheduleD/RevenueNotReportedAmt015984
IRS990ScheduleD/RevenueSubtotalAmt0417469
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, 2018.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Gain from services received from personnel of an affiliate of $16,060 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 $16,060 are reported within expenses on the audited financial statements and 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/TotalBookValueLandBuildingsAmt0291706
IRS990ScheduleD/TotalExpensesPerForm990Amt0354702
IRS990ScheduleD/TotalLiabilityAmt057956
IRS990ScheduleD/TotalRevenuePerForm990Amt0417469
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0433453
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0370762
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 changes in other comprehensive income on postretirement benefits of $677.
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/TotalAssetsBOYAmt0443309
IRS990/TotalAssetsEOYAmt0497482
IRS990/TotalAssetsGrp/BOYAmt0443309
IRS990/TotalAssetsGrp/EOYAmt0497482
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt098565
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354702
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt087915
IRS990/TotalLiabilitiesEOYAmt078720
IRS990/TotalLiabilitiesGrp/BOYAmt087915
IRS990/TotalLiabilitiesGrp/EOYAmt078720
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0355394
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0418762
IRS990/TotalOtherCompensationAmt017201
IRS990/TotalProgramServiceRevenueAmt0317259
IRS990/TotalReportableCompFromOrgAmt06168
IRS990/TotalRevenueGrp/ExclusionAmt01645
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0317259
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0417469
IRS990/TotalVolunteersCnt092
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0443309
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0497482
IRS990/TotReportableCompRltdOrgAmt054910
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt010226
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0355394
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0418762
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03798 Old Jennings Road
IRS990/USAddress/CityNm0Middleburg
IRS990/USAddress/StateAbbreviationCd0FL

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