Civic Intelligence

Florida Citrus Sports Foundation Inc

EIN 59-3026282 • 501(c)3 • Orlando, FL

Profile

To enhance the quality of life in central florida through the charitable contribution of resources to organizations dedicated to improving lives, health and education in our community.

1 Citrus Bowl PlOrlando, FL 32805-2459

www.fcsports.com

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

93rd percentile

66%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

99th percentile

$896,310

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 279.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

60th percentile

7.4%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

68th percentile

21%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$2,651,056

Up $182,855 (+7.4%) from 2024

Liabilities

Up

$37,229

Up $28,748 (+339%) from 2024

Net Assets

Up

$2,613,827

Up $154,107 (+6.3%) from 2024

Operations
Liabilities / Revenue57th percentileNet Margin93rd percentile

Revenue

Up

$321,087

Up $55,729 (+21%) from 2024

Expenses

Down

$108,455

Down $20,761 (-16%) from 2024

Net Income

Up

$212,632

Up $76,490 (+56%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,782,113Liabilities 2012: $0Net Assets 2012: $1,782,1132012Assets 2013: $1,968,374Liabilities 2013: $103,707Net Assets 2013: $1,864,6672013Assets 2014: $2,050,260Liabilities 2014: $8,712Net Assets 2014: $2,041,5482014Assets 2015: $2,137,626Liabilities 2015: $154,042Net Assets 2015: $1,983,5842015Assets 2016: $1,891,851Liabilities 2016: $160,471Net Assets 2016: $1,731,3802016Assets 2017: $1,840,897Liabilities 2017: $105,285Net Assets 2017: $1,735,6122017Assets 2018: $1,876,742Liabilities 2018: $189,133Net Assets 2018: $1,687,6092018Assets 2019: $1,922,662Liabilities 2019: $355,239Net Assets 2019: $1,567,4232019Assets 2020: $1,900,320Liabilities 2020: $542,725Net Assets 2020: $1,357,5952020Assets 2021: $2,791,348Liabilities 2021: $648,996Net Assets 2021: $2,142,3522021Assets 2022: $2,248,512Liabilities 2022: $60,278Net Assets 2022: $2,188,2342022Assets 2023: $2,294,246Liabilities 2023: $138,238Net Assets 2023: $2,156,0082023Assets 2024: $2,468,201Liabilities 2024: $8,481Net Assets 2024: $2,459,7202024Assets 2025: $2,651,056Liabilities 2025: $37,229Net Assets 2025: $2,613,8272025

Highlighted filing

2025

Assets$2,651,056
Liabilities$37,229
Net Assets$2,613,827
Open 2025 Filing

Operations Trend

Revenue Growth68th percentile

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

$1.0M$500K$0-$500KRevenue 2012: $572,208Expenses 2012: $565,064Net Income 2012: $7,1442012Revenue 2013: $565,463Expenses 2013: $578,553Net Income 2013: -$13,0902013Revenue 2014: $517,419Expenses 2014: $373,257Net Income 2014: $144,1622014Revenue 2015: $430,120Expenses 2015: $358,391Net Income 2015: $71,7292015Revenue 2016: $186,176Expenses 2016: $411,953Net Income 2016: -$225,7772016Revenue 2017: $326,214Expenses 2017: $391,447Net Income 2017: -$65,2332017Revenue 2018: $308,051Expenses 2018: $392,363Net Income 2018: -$84,3122018Revenue 2019: $340,856Expenses 2019: $417,352Net Income 2019: -$76,4962019Revenue 2020: $369,958Expenses 2020: $453,325Net Income 2020: -$83,3672020Revenue 2021: $544,538Expenses 2021: $139,656Net Income 2021: $404,8822021Revenue 2022: $275,828Expenses 2022: $95,533Net Income 2022: $180,2952022Revenue 2023: $155,834Expenses 2023: $93,455Net Income 2023: $62,3792023Revenue 2024: $265,358Expenses 2024: $129,216Net Income 2024: $136,1422024Revenue 2025: $321,087Expenses 2025: $108,455Net Income 2025: $212,6322025

Highlighted filing

2025

Revenue$321,087
Expenses$108,455
Net Income$212,632
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,651,056
Liabilities
$37,229
Net assets
$2,613,827
Revenue
$321,087
Expenses
$108,455
Net income
$212,632
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.65$0.04$2.61$0.32$0.11$0.21
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.01$2.46$0.27$0.13$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.14$2.16$0.16$0.09$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.06$2.19$0.28$0.10$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.65$2.14$0.54$0.14$0.40
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.54$1.36$0.37$0.45$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.36$1.57$0.34$0.42$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.19$1.69$0.31$0.39$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.11$1.74$0.33$0.39$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.16$1.73$0.19$0.41$0.23
2015Detailed filing. Detailed filing data is available for this year.$2.14$0.15$1.98$0.43$0.36$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.05$0.01$2.04$0.52$0.37$0.14
2013Summary only. Only limited summary data is available for this year.$1.97$0.10$1.86$0.57$0.58$0.01
2012Summary only. Only limited summary data is available for this year.$1.78$0.00$1.78$0.57$0.57$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 11, 2026
Return Version
2024v5.5
Gross Receipts
$636,333
Mission and Program Overview

Mission

To enhance the quality of life in central florida through the charitable contribution of resources to organizations dedicated to improving lives, health and education in our community.

Florida citrus sports foundation, inc. Is a not-for-profit organization dedicated to benefiting charities, educational institutions and the quality of life in central florida. It is estimated that florida citrus sports foundation, inc. Has helped thousands of at-risk youth in central florida through the foundation's mvp programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,280,974$1,337,780▲ $56,806
Savings and Temporary Cash Investments$946,618$979,586▲ $32,968
Cash and Non-Interest-Bearing Accounts$139,063$228,903▲ $89,840
Investments Program Related$10,000$10,000→ $0
Prepaid Expenses and Deferred Charges-$61-
Total Assets$2,468,201$2,651,056▲ $182,855
Other Assets Total$91,546$94,726▲ $3,180
Liabilities
Other Liabilities$5,014$28,664▲ $23,650
Accounts Payable and Accrued Expenses$3,467$8,565▲ $5,098
Total Liabilities$8,481$37,229▲ $28,748
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,452,526$2,613,827▲ $161,301
Net Assets With Donor Restrictions$7,194$0▼ $7,194
Total Net Assets Fund Balance$2,459,720$2,613,827▲ $154,107
Total Liabilities and Net Assets / Fund Balance$2,468,201$2,651,056▲ $182,855
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleOtherTotal
Brian CrewsSr Director Business Dev$140,869$140,869
Nicholas SteppDirector Finance$134,106$134,106

Board Members and Trustees

NameTitle
Harold MillsChairman
Jane HamesPresident
Chuck BeverlyVice President
Andy OdenbachDirector
Anthony L MasseyDirector
BILL O'TOOLEDirector
Bob MooreDirector
Bobby KuykendallDirector
Brian ComesDirector
Butch Von WellerDirector
Cathy WeedenDirector
Chuck OgilvieDirector
Council Butch WootenDirector
Dick RiveraDirector
Donald DizneyDirector
Ed DoughertyDirector
Eric MarshallDirector
George NahasDirector
JEFF O'HARADirector
Jeff ClarkDirector
Jim HunterDirector
John LordDirector
Ken PotrockDirector
Larry RuffinDirector
Manny GarciaDirector
Michel ChampagneDirector
Paul CurranDirector
Paul Mears IiiDirector
Rich FildesDirector
Richard JacksonDirector
Sam HinesDirector
Sandy HostetterDirector
Sharon Line-claryDirector
Steve CastinoDirector
Tom SittemaDirector
Tony JenkinsDirector
Tony MartinDirector
William T Dymond JrDirector
George StuartDirector-at-large
Ken RobinsonDirector-at-large
Shannon ClarkCCO
Steve HoganCEO
Simon DoverCFO
Matthew RepchakCMO
Gabriel ParkEvp Business Dev
Chrissy ElliottEvp Event Ops
Pete SchaeferSecretary
Michelle SheldonSVP Ticket Ops
Joe AndradeSVP Ticket Sales
Jack PrevostTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$106,673
Program Service Revenue
$0
Investment Income
$170,787
Other Revenue
$43,627
All Other Contributions
$38,196
Change in Net Assets
$212,632

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table170$51,690Fair Market Value (FMV)
Total Noncash Contributions170$51,690-

Audited Revenue Reconciliation

Revenue per Audited Statements
$427,427
Revenue Not Reported on Financial Statements
$-106,340
Revenue Not Reported on Form 990
$-58,525
Other Revenue Adjustments
$-106,340
Total Revenue per Audited Statements
$368,902
Total Revenue per Form 990
$321,087
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$66,321
Other Expenses$42,134
Total Fundraising Expense$23,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,200$19,000$14,800$48,000
Other Employee Benefits$2,126$3,189$5,315$10,630
Fees for Services Accounting$8,741--$8,741
Fees for Services Other$8,022--$8,022
Insurance-$6,253-$6,253
Payroll Taxes$825$1,238$2,063$4,126
Pension Plan Contributions$713$1,069$1,783$3,565
Office Expenses$2,602--$2,602
Other Expenses$284--$284
Fees for Services Legal$275--$275
Total Functional Expenses$53,745$30,749$23,961$108,455

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$214,795
Total Expenses per Audited Statements$214,795
Total Expenses per Form 990$108,455
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-106,340
Other Expense Adjustments$-106,340
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$141,440
Gaming Direct Expenses$92,080
Fundraising Direct Expenses$65,950
Fundraising Gross Income$60,217
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2024 Feast Auction$111,907$60,217$13,510$46,707
Total Events$111,907$60,217$65,950$-5,733
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 Related Nonprofit Organizations$28,664
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The membership is limited to all former chairmen of the board of directors of florida citrus sports association, inc. (fcsa), and any former presidents of fcsa's predecessor corporation, tangerine sports association, inc., and the duly-elected current members of the executive commitees of fcsa and florida citrus sports events, inc. (fcse).”

Form 990, Part VI, Section A, Line 7A

“The board of directors consists of (a) officers and directors of the foundation elected by members, and (b) duly elected members of the executive committees of fcsa and fcse. At no time shall the elected members of the executive committees of fcsa and fcse comprise less than 60% of the board of directors of the foundation.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is distributed to the executive committee of the board of directors of fcsa, fcse, and tsa for review and discussion prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Annually, all trustees and directors are provided a copy of the conflict of interest policy as a reminder. They are asked to review and then sign a disclosure statement indicating any known or perceived conflicts. Any disclosed conflicts will be discussed by the audit committee as to any action(s) required. In the event of a conflict during the year, the interested board member will recuse him or herself from the discussion and vote.”

Form 990, Part VI, Section B, Line 15

“All compensation is paid by a related tax-exempt organization, florida citrus sports events, inc. Florida citrus sports events, inc. Has compensation review processes in place.”

Form 990, Part VI, Section C, Line 19

“Florida citrus sports foundation, inc. Will disclose financial statements and pertinent governing documents, including the conflict of interest policy, upon request.”

FORM 990, PART VII, SECTION A, LINE 1A:

“Florida citrus sports foundation, inc. Does not pay any direct salaries. The amounts reported on part vii and on schedule j were paid directly by florida citrus sports events, inc. (a related tax-exempt organization) and not by florida citrus sports foundation, inc. The amounts shown are the gross amounts paid to the named individuals for the services that they provide collectively to florida citrus sports events, inc., florida citrus sports foundation, inc., florida citrus sports association, inc., tangerine sports association, inc., and florida citrus sports ventures, inc.”

Filing and Contact Details

Filer

Filer Name
Florida Citrus Sports Foundation Inc
EIN
59-3026282
Phone
4074232476
Address
1 CITRUS BOWL PL, ORLANDO, FL 32805-2459

Signing Officer

Name
Simon Dover
Title
CFO
Phone
4074232476
Signed
2026-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven J Hogan
Formed
1990
Legal Domicile
Fl
Voting Board Members
42
Independent Board Members
41
Employees
0
Volunteers
100

Preparer

Firm
James Moore & Co Pl
Address
5931 NW 1ST PL, GAINESVILLE, FL 32607-2063
Preparer
Katie Davis
Phone
3523781331
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of csv - life insurance 3,100.”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income taxes under section 501(c)(3) of the irc and from state income taxes under similar provisions of the florida income tax code. Management believes the organization continues to satisfy the requirements of a tax-exempt organization at march 31, 2025. Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the organization has no significant uncertain income tax positions at march 31, 2025.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of csv 3,100.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Fundraising noncash contributions reported on part viii 51,690. Gaming expenses reported on part viii -143,770. Fundraising expenses reported on part viii -14,260.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Gaming expenses reported on part viii -143,770. Fundraising noncash expenses reported on part viii 51,690. Fundraising expenses reported on part viii -14,260.”

Raw XML AppendixShowing 400 of 1,068 raw XML fields

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

Path#Value
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IRS990/ActivityOrMissionDesc0FLORIDA CITRUS SPORTS FOUNDATION, INC. IS A NOT-FOR-PROFIT ORGANIZATION DEDICATED TO BENEFITING CHARITIES, EDUCATIONAL INSTITUTIONS AND THE QUALITY OF LIFE IN CENTRAL FLORIDA. IT IS ESTIMATED THAT FLORIDA CITRUS SPORTS FOUNDATION, INC. HAS HELPED THOUSANDS OF AT-RISK YOUTH IN CENTRAL FLORIDA THROUGH THE FOUNDATION'S MVP PROGRAMS.
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IRS990/Desc0DAY FOR KIDS - ALMOST 200 ECONOMICALLY DISADVANTAGED CHILDREN, WHO RESIDE IN THE NEIGHBORHOOD OF CAMPING WORLD STADIUM, ENJOYED A MORNING OF FOOD, FUN, AND FESTIVITIES AT FUN SPOT AMERICA THEME PARKS, WITH THE PLAYERS PARTICIPATING IN THE POP-TARTS AND CHEEZ-IT CITRUS BOWLS. THESE EVENTS ALLOW THESE DISADVANTAGED CHILDREN FROM THE LIFT FOOTPRINT TO INTERACT WITH PLAYERS IN A ONE-ON-ONE ENVIRONMENT IN THE SPIRIT OF CAMARADERIE, FELLOWSHIP AND FUN.DREAM TICKET CLEARINGHOUSE - THROUGH THIS INITIATIVE FCSF ANNUALLY DISTRIBUTES COMPLIMENTARY TICKETS TO THE FLORIDA CLASSIC, CHEEZ-IT CITRUS BOWL AND POP-TARTS BOWL, FEAST ON THE 50, AS WELL AS OTHER COLLEGE AND PROFESSIONAL SPORTING EVENTS TO ECONOMICALLY, PHYSICALLY AND/OR EMOTIONALLY CHALLENGED CHILDREN AND ORGANIZATIONS IN THE CENTRAL FLORIDA AREA. 200 COMPLIMENTARY TICKETS WERE DISTRIBUTED.SUMMER CAMP FOR MORE THAN 25 YEARS FCSF HOSTED A SUMMER CAMP FOR ECONOMICALLY-DISADVANTAGED LOCAL MIDDLE SCHOOL CHILDREN IN GRADES FIVE THROUGH EIGHT. DUE TO THE COVID-19 PANDEMIC OUR FOCUS SHIFTED TO K-8 EFFORTS IN THE LIFT FOOTPRINT. WITH THE OPENING OF THE JACQUELINE BRADLEY & CLARENCE OTIS BOYS AND GIRLS CLUB IN 2021, WE WERE ABLE TO PROVIDE YEAR-ROUND MEMBERSHIP, IN ADDITION TO EIGHT WEEKS OF SUMMER CAMP ON THE GROUNDS OF THIS STATE-OF-THE-ART CLUB TO MORE THAN 30 NEIGHBORHOOD FAMILIES IN NEED. FCSPORTS FOUNDATION PROVIDES THE YEAR-LONG MEMBERSHIP AND THE EIGHT-WEEK SUMMER CAMP SESSION FREE OF CHARGE TO ALL THE FAMILIES OF THESE PARTICIPANTS. WE ARE DELIGHTED TO FILL THIS ESSENTIAL NEED TO THESE CHILDREN AND THEIR FAMILIES. OUR GOAL REMAINS PROVIDING A SAFE HAVEN, A PRODUCTIVE ALTERNATIVE TO THE STREETS AT A TIME WHEN SCHOOL IS NOT IN SESSION TO HELP THESE YOUNG PEOPLE BUILD LONG-TERM SKILLS. WE ALIGN WITH THE BOYS & GIRLS CLUB TO EMPOWER YOUTH TO EXCEL IN SCHOOL, BECOME GOOD CITIZENS AND LEAD HEALTHY PRODUCTIVE LIVES. THE B&G CLUB FOCUSES ON SIX KEY AREAS: MENTORSHIP, YOUTH ADVOCACY, DIVERSITY EQUITY AND INCLUSION, SAFE PLACES, MENTAL HEALTH AND WORK FORCE READINESS. THE PROGRAMS THESE CHILDREN PARTICIPATE IN INCLUDE BUT ARE NOT LIMITED TO: SPORTS & RECREATION, EDUCATION, THE ARTS, HEALTH & WELLNESS, AND CHARACTER & LEADERSHIP.
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