Civic Intelligence

Florida High School Athletic

EIN 59-3181570 • 501(c)2 • Gainesville, FL

Profile

Regulation of interscholastic high school athletics

1801 NW 80th BlvdGainesville, FL 32606

www.fhsaa.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)2 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

97th percentile

100%

Higher net margin than 97% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-4.5%

Faster asset growth than 23% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$1,709,352

Down $4 (-0.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,709,352

Down $4 (-0.0%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin97th percentile

Revenue

Up

-$4

Up $74,000 (+100%) from 2023

Expenses

Flat

$0

Flat from 2023

Net Income

Up

-$4

Up $74,000 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,211,261Liabilities 2010: $0Net Assets 2010: $2,211,2612010Assets 2011: $2,230,864Liabilities 2011: $281Net Assets 2011: $2,230,5832011Assets 2012: $2,572,558Liabilities 2012: $44,421Net Assets 2012: $2,528,1372012Assets 2013: $2,469,721Liabilities 2013: $311Net Assets 2013: $2,469,4102013Assets 2014: $2,414,276Liabilities 2014: $339Net Assets 2014: $2,413,9372014Assets 2015: $2,352,700Liabilities 2015: $0Net Assets 2015: $2,352,7002015Assets 2016: $2,320,347Liabilities 2016: $0Net Assets 2016: $2,320,3472016Assets 2017: $2,291,617Liabilities 2017: $1,460Net Assets 2017: $2,290,1572017Assets 2018: $2,235,350Liabilities 2018: $0Net Assets 2018: $2,235,3502018Assets 2019: $2,168,902Liabilities 2019: $0Net Assets 2019: $2,168,9022019Assets 2020: $2,036,736Liabilities 2020: $0Net Assets 2020: $2,036,7362020Assets 2021: $1,907,437Liabilities 2021: $0Net Assets 2021: $1,907,4372021Assets 2022: $1,789,870Liabilities 2022: $6,510Net Assets 2022: $1,783,3602022Assets 2023: $1,709,356Liabilities 2023: $0Net Assets 2023: $1,709,3562023Assets 2024: $1,709,352Liabilities 2024: $0Net Assets 2024: $1,709,3522024

Highlighted filing

2024

Assets$1,709,352
Liabilities$0
Net Assets$1,709,352
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$0-$50K-$100K-$150KExpenses 2010: $02010Expenses 2011: $02011Expenses 2012: $02012Expenses 2013: $02013Revenue 2014: -$60,868Expenses 2014: $0Net Income 2014: -$60,8682014Revenue 2015: -$47,820Expenses 2015: $0Net Income 2015: -$47,8202015Revenue 2016: -$32,353Expenses 2016: $0Net Income 2016: -$32,3532016Revenue 2017: -$30,190Expenses 2017: $0Net Income 2017: -$30,1902017Revenue 2018: -$54,807Expenses 2018: $0Net Income 2018: -$54,8072018Revenue 2019: -$66,448Expenses 2019: $0Net Income 2019: -$66,4482019Revenue 2020: -$132,166Expenses 2020: $0Net Income 2020: -$132,1662020Revenue 2021: -$129,299Expenses 2021: $0Net Income 2021: -$129,2992021Revenue 2022: -$124,077Expenses 2022: $0Net Income 2022: -$124,0772022Revenue 2023: -$74,004Expenses 2023: $0Net Income 2023: -$74,0042023Revenue 2024: -$4Expenses 2024: $0Net Income 2024: -$42024

Highlighted filing

2024

Revenue-$4
Expenses$0
Net Income-$4
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,709,352
Liabilities
$0
Net assets
$1,709,352
Revenue
-$4
Expenses
$0
Net income
-$4
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.07$0.00$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.79$0.01$1.78$0.12$0.00$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.13$0.00$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$0.13$0.00$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.07$0.00$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.05$0.00$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$0.03$0.00$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.00$2.32$0.03$0.00$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.05$0.00$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.41$0.06$0.00$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.00$2.47$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.04$2.53$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.00$2.23$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.00$2.21$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 27, 2025
Return Version
2023v6.0
Gross Receipts
$228,577
Mission and Program Overview

Mission

Regulation of interscholastic high school athletics

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,670,782$1,618,508▼ $52,274
Cash and Non-Interest-Bearing Accounts$38,574$90,844▲ $52,270
Total Assets$1,709,356$1,709,352▼ $4
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,709,356$1,709,352▼ $4
Total Net Assets Fund Balance$1,709,356$1,709,352▼ $4
Total Liabilities and Net Assets / Fund Balance$1,709,356$1,709,352▼ $4

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,134,176$1,162,526$2,296,702
Land$390,029-$390,029
Equipment$94,303$170,755$265,058
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Monica ColucciChair
Ricky BellVice Chair
A Jermaine FordDirector
Alejandro TamargoDirector
Allen ShirleyDirector
Charlie MarelloDirector
Jim NortonDirector
Kimberly RicheyDirector
Paul SelvidioDirector
Ryan SmithDirector
Sara BaylisDirector
Thomas KennaDirector
Trevor BerryhillDirector
Daryl DamonExecutive Director
Scott JamisonAssoc Ed Athletics
Justin HarrisonAssoc Ed Eligibility
Brandi WatersAssoc Ed Finance
Jamie RohrerSoc Ed Communications
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-4
Change in Net Assets
$-4
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Florida high school athletic association, inc, ein 59-0657413, performs the managment duties for the organization. Both organizations are supervised by the board of directors.”

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

“The florida statues stipulate the composition of the board of directors and the election process from the member schools. There are also appointed positions from the state department of education.”

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

“The by-laws governing the association and the board of directors are written and adopted by a representative assembly. The specific make up of the assembly and authority to write by-law is contained in the policies of the association as well as in florida statute.”

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

“The executive director is resonsible for day to day operations and reviews the form 990 along with the board's attorney. Then the board of directors apporves the form.”

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

“The board members are required to disclose at time of voting on issues plus the requirement is reviewed once a year.”

Form 990, Part VI, Section B, Line 15

“The executive director's salary is a negotiated contract approved in a public meeting by the board of directors. The salary is set based somewhat on southeastern states similar positions for executive directors of athletic associations and to public superintendents.”

Form 990, Part VI, Section C, Line 19

“The governing documents and financial statements are posted on the website, available at public meets or provided upon request.”

Filing and Contact Details

Filer

Filer Name
Florida High School Athletic
EIN
59-3181570
Phone
3523729551
Address
1801 NW 80TH BLVD, GAINESVILLE, FL 32606

Signing Officer

Name
Daryl Damon
Title
Executive Director
Phone
3523729551
Signed
2025-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daryl Damon
Formed
1950
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

Preparer

Firm
Cri Advisors LLC
Address
7411 FULLERTON STREET SUITE 300, JACKSONVILLE, FL 32256
Preparer
Dana Alexander
Phone
9043566023
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of june 30, 2024, the association has no uncertain tax provisions that qualify for recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 514 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SOC ED COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSOC ED ELIGIBILITY
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASSOC ED FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSOC ED ATHLETICS
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/MissionDesc0REGULATION OF INTERSCHOLASTIC HIGH SCHOOL ATHLETICS
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IRS990/PrincipalOfficerNm0DARYL DAMON
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2024, THE ASSOCIATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DARYL DAMON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JAMIE ROHRER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JUSTIN HARRISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3BRANDI WATERS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4SCOTT JAMISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SOC ED COMMUNICATIONS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2ASSOC ED ELIGIBILITY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3ASSOC ED FINANCE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4ASSOC ED ATHLETICS
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IRS990ScheduleJ/SeverancePaymentInd00
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FLORIDA HIGH SCHOOL ATHLETIC ASSOCIATION, INC, EIN 59-0657413, PERFORMS THE MANAGMENT DUTIES FOR THE ORGANIZATION. BOTH ORGANIZATIONS ARE SUPERVISED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FLORIDA STATUES STIPULATE THE COMPOSITION OF THE BOARD OF DIRECTORS AND THE ELECTION PROCESS FROM THE MEMBER SCHOOLS. THERE ARE ALSO APPOINTED POSITIONS FROM THE STATE DEPARTMENT OF EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BY-LAWS GOVERNING THE ASSOCIATION AND THE BOARD OF DIRECTORS ARE WRITTEN AND ADOPTED BY A REPRESENTATIVE ASSEMBLY. THE SPECIFIC MAKE UP OF THE ASSEMBLY AND AUTHORITY TO WRITE BY-LAW IS CONTAINED IN THE POLICIES OF THE ASSOCIATION AS WELL AS IN FLORIDA STATUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR IS RESONSIBLE FOR DAY TO DAY OPERATIONS AND REVIEWS THE FORM 990 ALONG WITH THE BOARD'S ATTORNEY. THEN THE BOARD OF DIRECTORS APPORVES THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD MEMBERS ARE REQUIRED TO DISCLOSE AT TIME OF VOTING ON ISSUES PLUS THE REQUIREMENT IS REVIEWED ONCE A YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR'S SALARY IS A NEGOTIATED CONTRACT APPROVED IN A PUBLIC MEETING BY THE BOARD OF DIRECTORS. THE SALARY IS SET BASED SOMEWHAT ON SOUTHEASTERN STATES SIMILAR POSITIONS FOR EXECUTIVE DIRECTORS OF ATHLETIC ASSOCIATIONS AND TO PUBLIC SUPERINTENDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE POSTED ON THE WEBSITE, AVAILABLE AT PUBLIC MEETS OR PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C

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