Civic Intelligence

Building Officials Association Of

EIN 59-1831377 • 501(c)3 • Deltona, FL

Profile

To provide information to all members of the florida building code industry about information pertinent to the performance of their jobs. To promote a unified code within the state of florida.

PO Box 5247Deltona, FL 32728

boaf.net

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

7.5%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$120,018

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

0.6%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$1,316,248

Up $124,422 (+10%) from 2023

Liabilities

Up

$176

Up $176 from 2023

Net Assets

Up

$1,316,072

Up $124,246 (+10%) from 2023

Operations
Liabilities / Revenue21st percentileNet Margin56th percentile

Revenue

Up

$1,040,107

Up $6,581 (+0.6%) from 2023

Expenses

Up

$961,949

Up $116,154 (+14%) from 2023

Net Income

Down

$78,158

Down $109,573 (-58%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $385,894Liabilities 2010: $382Net Assets 2010: $385,5122010Assets 2011: $305,902Liabilities 2011: $642Net Assets 2011: $305,2602011Assets 2012: $170,885Liabilities 2012: $262Net Assets 2012: $170,6232012Assets 2013: $292,411Liabilities 2013: $130Net Assets 2013: $292,2812013Assets 2014: $356,153Liabilities 2014: $15,594Net Assets 2014: $340,5592014Assets 2015: $357,964Liabilities 2015: $146Net Assets 2015: $357,8182015Assets 2016: $346,453Liabilities 2016: $1,057Net Assets 2016: $345,3962016Assets 2017: $466,311Liabilities 2017: $0Net Assets 2017: $466,3112017Assets 2018: $384,951Liabilities 2018: $488Net Assets 2018: $384,4632018Assets 2019: $482,428Liabilities 2019: $235Net Assets 2019: $482,1932019Assets 2020: $659,184Liabilities 2020: $50,220Net Assets 2020: $608,9642020Assets 2021: $952,851Liabilities 2021: $1,318Net Assets 2021: $951,5332021Assets 2022: $928,481Liabilities 2022: $0Net Assets 2022: $928,4812022Assets 2023: $1,191,826Liabilities 2023: $0Net Assets 2023: $1,191,8262023Assets 2024: $1,316,248Liabilities 2024: $176Net Assets 2024: $1,316,0722024

Highlighted filing

2024

Assets$1,316,248
Liabilities$176
Net Assets$1,316,072
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $734,1672010Expenses 2011: $635,0902011Expenses 2012: $673,1772012Revenue 2013: $580,243Expenses 2013: $469,832Net Income 2013: $110,4112013Revenue 2014: $514,807Expenses 2014: $470,574Net Income 2014: $44,2332014Revenue 2015: $742,106Expenses 2015: $722,663Net Income 2015: $19,4432015Revenue 2016: $594,488Expenses 2016: $617,112Net Income 2016: -$22,6242016Revenue 2017: $816,246Expenses 2017: $718,722Net Income 2017: $97,5242017Revenue 2018: $760,035Expenses 2018: $813,870Net Income 2018: -$53,8352018Revenue 2019: $810,903Expenses 2019: $777,366Net Income 2019: $33,5372019Revenue 2020: $675,213Expenses 2020: $575,573Net Income 2020: $99,6402020Revenue 2021: $929,848Expenses 2021: $604,121Net Income 2021: $325,7272021Revenue 2022: $828,383Expenses 2022: $739,745Net Income 2022: $88,6382022Revenue 2023: $1,033,526Expenses 2023: $845,795Net Income 2023: $187,7312023Revenue 2024: $1,040,107Expenses 2024: $961,949Net Income 2024: $78,1582024

Highlighted filing

2024

Revenue$1,040,107
Expenses$961,949
Net Income$78,158
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,316,248
Liabilities
$176
Net assets
$1,316,072
Revenue
$1,040,107
Expenses
$961,949
Net income
$78,158
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$1.04$0.96$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$1.03$0.85$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.83$0.74$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.93$0.60$0.33
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.05$0.61$0.68$0.58$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.81$0.78$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.76$0.81$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.82$0.72$0.10
2016Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$0.59$0.62$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.74$0.72$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.34$0.51$0.47$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.58$0.47$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.00$0.39$0.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$1,142,593
Mission and Program Overview

Mission

To provide information to all members of the florida building code industry about information pertinent to the performance of their jobs. To promote a unified code within the state of florida.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,191,826$1,316,072▲ $124,246
Savings and Temporary Cash Investments$828,623$1,041,855▲ $213,232
Cash and Non-Interest-Bearing Accounts$359,867$271,057▼ $88,810
Land, Buildings, and Equipment, Net$634$634→ $0
Total Assets$1,191,826$1,316,248▲ $124,422
Other Assets Total$2,702$2,702→ $0
Liabilities
Other Liabilities-$176-
Total Liabilities$0$176▲ $176
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,191,826$1,316,072▲ $124,246
Total Liabilities and Net Assets / Fund Balance$1,191,826$1,316,248▲ $124,422

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$634$19,756$20,390
Equipment-$11,291$11,291
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ann RussoExecutive DiFT$120,018$120,018

Board Members and Trustees

NameTitle
Julian Glenn DodsonPresident
Alan PearceDirector
Ashley OngDirector
Claudio GrandeDirector
Doug HarveyDirector
Joe SmallwoodDirector
John AuerDirector
Kathy CroteauDirector
Maria RodriguezDirector
Mark McwatersDirector
Matt LeibfriedDirector
Michael BowdenDirector
Michael StoryDirector
Perry HyderDirector
Rob HillDirector
Robbie WeekleyDirector
Sergio AscunceDirector
Shawn McnultyDirector
Tim MillerDirector
Travis MinnesDirector
Luis HernandezSecretary
Ismael Castro IiiTreasurer
Evelyn SpencerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$975,344
Investment Income
$77,143
Other Revenue
$-12,380
Change in Net Assets
$78,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$667,276
Salaries, Compensation, and Employee Benefits$288,353
Grants and Similar Amounts Paid$6,320
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$443,543--$443,543
Other Salaries and Wages$144,193--$144,193
Current Officers, Directors, Trustees, and Key Employees$120,018--$120,018
Fees for Services Lobbying$50,617--$50,617
Payroll Taxes$24,142--$24,142
Office Expenses$11,322--$11,322
Fees for Services Accounting-$7,692-$7,692
Grants to Domestic Individuals$6,320--$6,320
Other Expenses$4,000--$4,000
Insurance$1,242--$1,242
Advertising$1,150--$1,150
Total Functional Expenses$954,257$7,692$0$961,949
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$176
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Copy provided to board members to review prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is reviewed annually. Anyone that requests support for a proposal to the florida code must file a conflict of interest statement. These statements are filed with the code development committee and available for review to all members of the committee and the executive board. The form asks what/who this individual represents, where funding for their support comes from and what involvement they have in the product, company or stake in the proposal.”

Form 990, Page 6, Part VI, Line 15A

“Based on similar jobs in the industry and on performance.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Building Officials Association of
EIN
59-1831377
Phone
4078041001
Address
PO BOX 5247, DELTONA, FL 32728

Signing Officer

Name
Ann Russo
Title
Executive Director
Phone
4078041001
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Russo
Formed
1992
Legal Domicile
Fl
Voting Board Members
24
Independent Board Members
23
Employees
6

Preparer

Firm
Hoskins Quiros Patel & Loid CPA LLC
Address
926 LAKE BALDWIN LN, ORLANDO, FL 32814
Preparer
Russell K Hoskins
Phone
4072773000
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