Civic Intelligence

Florida State Massage Therapy Association Inc

990 • Fiscal year 2023 • EIN 59-2654594

Jan 01, 2023 to Dec 31, 2023 • Filed on May 10, 2024

407 Lake Howell Road STE 1013Maitland, FL 32751

(407) 786-3307

Siviq Scores

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

Liabilities / Assets

89th percentile

0.41x

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

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.09x

Higher debt load relative to revenue than 74% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

91st percentile

33%

Higher net margin than 91% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

89th percentile

37%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

71st percentile

21%

Faster revenue growth than 71% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$61,833

Up $16,857 (+37%) from 2022

Net Assets

Up

$36,511

Up $92,852 (+165%) from 2022

Liabilities

Down

$25,322

Down $75,995 (-75%) from 2022

Revenue

Up

$284,612

Up $50,325 (+21%) from 2022

Expenses

Down

$191,760

Down $47,778 (-20%) from 2022

Net Income

Up

$92,852

Up $98,103 (+1868%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $705,643Liabilities 2011: $143,455Net Assets 2011: $562,1882011Assets 2012: $798,075Liabilities 2012: $256,958Net Assets 2012: $541,1172012Assets 2013: $764,027Liabilities 2013: $254,312Net Assets 2013: $509,7152013Assets 2014: $767,291Liabilities 2014: $239,142Net Assets 2014: $528,1492014Assets 2015: $738,360Liabilities 2015: $267,280Net Assets 2015: $471,0802015Assets 2016: $698,458Liabilities 2016: $185,032Net Assets 2016: $513,4262016Assets 2017: $462,246Liabilities 2017: $73,306Net Assets 2017: $388,9402017Assets 2018: $325,793Liabilities 2018: $127,346Net Assets 2018: $198,4472018Assets 2019: $188,939Liabilities 2019: $79,425Net Assets 2019: $109,5142019Assets 2020: $84,184Liabilities 2020: $49,407Net Assets 2020: $34,7772020Assets 2021: $38,819Liabilities 2021: $89,912Net Assets 2021: -$51,0932021Assets 2022: $44,976Liabilities 2022: $101,317Net Assets 2022: -$56,3412022Assets 2023: $61,833Liabilities 2023: $25,322Net Assets 2023: $36,5112023Assets 2024: $39,918Liabilities 2024: $33,295Net Assets 2024: $6,6232024

Highlighted filing

2023

Assets$61,833
Liabilities$25,322
Net Assets$36,511

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $824,1572011Expenses 2012: $884,3602012Revenue 2013: $837,809Expenses 2013: $869,211Net Income 2013: -$31,4022013Revenue 2014: $808,014Expenses 2014: $789,580Net Income 2014: $18,4342014Revenue 2015: $784,554Expenses 2015: $841,621Net Income 2015: -$57,0672015Revenue 2016: $714,503Expenses 2016: $672,157Net Income 2016: $42,3462016Revenue 2017: $632,186Expenses 2017: $729,164Net Income 2017: -$96,9782017Revenue 2018: $576,290Expenses 2018: $766,783Net Income 2018: -$190,4932018Revenue 2019: $524,754Expenses 2019: $616,982Net Income 2019: -$92,2282019Revenue 2020: $206,154Expenses 2020: $280,891Net Income 2020: -$74,7372020Revenue 2021: $257,766Expenses 2021: $343,636Net Income 2021: -$85,8702021Revenue 2022: $234,287Expenses 2022: $239,538Net Income 2022: -$5,2512022Revenue 2023: $284,612Expenses 2023: $191,760Net Income 2023: $92,8522023Revenue 2024: $234,770Expenses 2024: $241,793Net Income 2024: -$7,0232024

Highlighted filing

2023

Revenue$284,612
Expenses$191,760
Net Income$92,852
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 10, 2024
Return Version
2023v5.0
Gross Receipts
$284,612
Mission and Program Overview

Mission

To unify the massage therapy frofession while creating, representing, and promoting standards of excellence in health care. Also, to promote public awareness of massage therapy in florida through education and professionalism.

To unify the Massage Therapy Profession while creating, representing, and promoting standards of excellence in health care

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,371$22,835▲ $18,464
Prepaid Expenses and Deferred Charges$23,569$22,274▼ $1,295
Savings and Temporary Cash Investments$16,025$16,226▲ $201
Land, Buildings, and Equipment, Net$1,011$498▼ $513
Total Assets$44,976$61,833▲ $16,857
Liabilities
Accounts Payable and Accrued Expenses$85,003$25,322▼ $59,681
Deferred Revenue$16,314--
Total Liabilities$101,317$25,322▼ $75,995
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-56,341$36,511▲ $92,852
Total Net Assets Fund Balance$-56,341$36,511▲ $92,852
Total Liabilities and Net Assets / Fund Balance$44,976$61,833▲ $16,857

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$498$70,643$71,141
Compensation and Service Providers

Board Members and Trustees

NameTitle
Crystal HowardPresident
Rebecca Pollock2nd Vice President
Lori BellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$114,649
Program Service Revenue
$169,762
Investment Income
$201
Other Revenue
$0
Change in Net Assets
$92,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,760
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$48,644--$48,644
Conferences and Meetings$45,365--$45,365
Fees for Services Other$31,550--$31,550
Fees for Services Lobbying$24,996--$24,996
Other Expenses$18,683--$18,683
Occupancy$7,008--$7,008
Office Expenses$2,245--$2,245
Insurance$1,661--$1,661
Fees for Services Accounting$1,300--$1,300
Depreciation Depletion$569--$569
Total Functional Expenses$191,760$0$0$191,760
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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

Members or stockholder classes and rights Part VI line 6

The Association is comprised of members who pay dues.

Member election for additional members Part VI line 7A

The Association is a professional membership and all members pay dues and elect the governing body.

Form 990 governing body review Part VI line 11

The tax return(s) is prepared by an independent CPA. The return(s) is then reviewed by the president and treasurer prior to signing and filing the return(s). The return(s) is subsequently made available to the governing body.

Conflict of interest policy compliance Part VI line 12C

Potential conflicts of interest are discussed at the quarterly Board meetings.

Governing documents etc available to public Part VI line 19

The Associations governing documents and policies are made available on the Associations website and upon request.

Filing and Contact Details

Filer

Filer Name
Florida State Massage Therapy Assoc
EIN
59-2654594
Address
407 Lake Howell Road STE 1013, Maitland, FL 32751

Signing Officer

Name
Cyrstal Howard
Title
President
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Crystal Howard
Formed
1939
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
1,037
Employees
0

Preparer

Firm
JL Good & Associates PA CPA
Address
PO Box 536973, Orlando, FL 32853-6973
Preparer
Jodie Good
Phone
4078945053
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding difference

List of other fees for services expenses Part IX line 11G

Temporary labor - $23,563Staff fees - $3,020

List of other expenses Part IX line 24E

Other expenses:Credit card processing fees - $17,396Professional relations - $475Chapter expenses - $7,378Other - $3,639

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cyrstal Howard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Florida State Massage Therapy Assoc
ReturnHeader/Filer/BusinessNameControlTxt0FLOR
ReturnHeader/Filer/EIN0592654594
ReturnHeader/Filer/USAddress/AddressLine1Txt0407 Lake Howell Road STE 1013
ReturnHeader/Filer/USAddress/CityNm0Maitland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032751
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921274083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JL Good & Associates PA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 536973
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Orlando
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0328536973
ReturnHeader/PreparerPersonGrp/PhoneNum04078945053
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jodie Good
ReturnHeader/ReturnTs02024-05-23T08:49:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Cyrstal
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Howard
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.33$0.07$2.35$2.42$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.25$0.37$2.85$1.92$0.93
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$1.01$0.56$2.34$2.40$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.90$0.51$2.58$3.44$0.86
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.49$0.35$2.06$2.81$0.75
2019Summary only. Only limited summary data is available for this year.$1.89$0.79$1.10$5.25$6.17$0.92
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$1.27$1.98$5.76$7.67$1.90
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.62$0.73$3.89$6.32$7.29$0.97
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.98$1.85$5.13$7.15$6.72$0.42
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.38$2.67$4.71$7.85$8.42$0.57
2014Detailed filing. Detailed filing data is available for this year.$7.67$2.39$5.28$8.08$7.90$0.18
2013Summary only. Only limited summary data is available for this year.$7.64$2.54$5.10$8.38$8.69$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.98$2.57$5.41$8.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.06$1.43$5.62$8.24