Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 81-4798455 • 501(c)6 • Tallahassee, FL
Profile
The florida association for constitutional officers (faco) is a statewide professional association created in december 2016 to protect, through such activities as education and litigation support, the independence of the constitutional officers of florida (clerks of court, comptrollers, property appraisers, sheriffs, supervisors of elections, and tax collectors). While each of the independent constitutional officers may be represented by individual associations, such as the florida tax collectors association or florida sheriffs association, there has never been one statewide association committed to protecting the autonomy of all of florida's constitutional officers.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Assets
Up$9,981
Up $8,822 (+761%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$9,981
Up $8,822 (+761%) from 2023
Revenue
Down$76,000
Down $32,250 (-30%) from 2023
Expenses
Down$67,178
Down $74,908 (-53%) from 2023
Net Income
Up$8,822
Up $42,658 (+126%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
The florida association for constitutional officers (faco) is a statewide professional association created in december 2016 to protect, through such activities as education and litigation support, the independence of the constitutional officers of florida (clerks of court, comptrollers, property appraisers, sheriffs, supervisors of elections, and tax collectors). While each of the independent constitutional officers may be represented by individual associations, such as the florida tax collectors association or florida sheriffs association, there has never been one statewide association committed to protecting the autonomy of all of florida's constitutional officers.
SEE SCHEDULE O
| Description | Grants | Expenses |
|---|---|---|
| SEE SCHEDULE O | - | - |
| SEE SCHEDULE O | - | - |
| SEE SCHEDULE O | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AKIN AKINYEMI | Treasurer | - | $0 | - | - |
| ROBERT HENRIQUEZ | Secretary | - | $0 | - | - |
| SCOTT RANDOLPH | President | - | $0 | - | - |
| AMY MERCADO | Director | - | $0 | - | - |
“Form 99-ez, part iii, primary exempt purpose-the florida association for constitutional officers (faco) is a statewide professional association created in december 2016 to protect, through such activities as education and litigation support, the independence of the constitutional officers of florida (clerks of court, comptrollers, property appraisers, sheriffs, supervisors of elections, and tax collectors). While each of the independent constitutional officers may be represented by individual associations, such as the florida tax collectors association or florida sheriffs association, faco is the only statewide association committed to protecting the autonomy of all of floridas constitutional officers.”
“Form 990-ez, part iii, line 28, program service accomplishments: litigation support: facos efforts include a lawsuit filed in december 2016 to determine whether amendments to the local charter of orange county, florida, put to and approved by voters in november 2016, and which attempted to limit the independence of the orange county constitutional officers, violated state law and floridas constitution. The amendments in question were recommended by orange countys charter review commission, which was comprised of appointees of the orange county commission appointed after the orange county commission proposed similar measures in 2014 that were ultimately struck down by three levels of florida courts, including the ninth judicial circuit court of florida, the florida fifth district court of appeal, and florida supreme court. Faco won that lawsuit in 2019 and continues to monitor similar issues and offer litigation support to its members to uphold and enforce florida law.”
“Form 990-ez, part iii, line 29, program service accomplishments: monitoring legislative and rulemaking activity-faco monitors florida legislative and rulemaking activity which stands to affect floridas constitutional officers. This includes legislation and rules relating to amendments to the florida constitution adopted in the 2018 general election, and participation in legal proceedings challenging or promoting constitutional officer independence. Faco monitors proposals which affect floridas constitutional officers and works to educate its members and the public about the status of any such proposals. Additionally, faco works to ensure that constitutional officers speak with a unified voice to demonstrate the importance of maintaining the autonomy of these constitutional offices, including in rulemaking proceedings, rule challenges, and cases involving laws or rules that impact constitutional officer independence.”
“Form 990-ez, part iii, line 30, program service accomplishments: education-facos officers present and speak at various meetings of associations which represent the interests of constitutional officers, for example, the florida sheriffs association. Through recruitment efforts, faco also educates individual, non-member, constitutional officers around florida about its activities and mission. Aditionally, faco educates the public about the role of constitutional officers and the importance of preserving the independence of these officers. Faco hosts a conference for its membership that provides continuing education to assist county constitutional officers to satisfy florida statutory requirements for continuing education. Faco provides presentations to faco members regarding numerous topics, including ethics requirements for florida public officers and public employees, floridas public records act requirements and developing case law, employment law and human resources training, and emerging trends impacting all florida county constitutional officers.”
“Form 990-ez, part v, information regarding personal benefit contracts: the organization did not, during the year, receive any funds, directly, or indirectly, to pay premiums on a personal benefit contract. The organization did not, during the year, pay any premiums, directly, or indirectly, on a personal benefit contract.”
“Incorp and management expense 37500.”
“Licenses and permits 150.”
“Advertising & marketing 2300.”
“Recruiting and outreach 15000.”
“SPECIAL EVENT 555.”
“CORPORATE EXPENSES 1500.”
“MISCELLANEOUS 100.”
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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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | AMY MERCADO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 99-EZ, PART III, PRIMARY EXEMPT PURPOSE-THE FLORIDA ASSOCIATION FOR CONSTITUTIONAL OFFICERS (FACO) IS A STATEWIDE PROFESSIONAL ASSOCIATION CREATED IN DECEMBER 2016 TO PROTECT, THROUGH SUCH ACTIVITIES AS EDUCATION AND LITIGATION SUPPORT, THE INDEPENDENCE OF THE CONSTITUTIONAL OFFICERS OF FLORIDA (CLERKS OF COURT, COMPTROLLERS, PROPERTY APPRAISERS, SHERIFFS, SUPERVISORS OF ELECTIONS, AND TAX COLLECTORS). WHILE EACH OF THE INDEPENDENT CONSTITUTIONAL OFFICERS MAY BE REPRESENTED BY INDIVIDUAL ASSOCIATIONS, SUCH AS THE FLORIDA TAX COLLECTORS ASSOCIATION OR FLORIDA SHERIFFS ASSOCIATION, FACO IS THE ONLY STATEWIDE ASSOCIATION COMMITTED TO PROTECTING THE AUTONOMY OF ALL OF FLORIDAS CONSTITUTIONAL OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990-EZ, PART III, LINE 28, PROGRAM SERVICE ACCOMPLISHMENTS: LITIGATION SUPPORT: FACOS EFFORTS INCLUDE A LAWSUIT FILED IN DECEMBER 2016 TO DETERMINE WHETHER AMENDMENTS TO THE LOCAL CHARTER OF ORANGE COUNTY, FLORIDA, PUT TO AND APPROVED BY VOTERS IN NOVEMBER 2016, AND WHICH ATTEMPTED TO LIMIT THE INDEPENDENCE OF THE ORANGE COUNTY CONSTITUTIONAL OFFICERS, VIOLATED STATE LAW AND FLORIDAS CONSTITUTION. THE AMENDMENTS IN QUESTION WERE RECOMMENDED BY ORANGE COUNTYS CHARTER REVIEW COMMISSION, WHICH WAS COMPRISED OF APPOINTEES OF THE ORANGE COUNTY COMMISSION APPOINTED AFTER THE ORANGE COUNTY COMMISSION PROPOSED SIMILAR MEASURES IN 2014 THAT WERE ULTIMATELY STRUCK DOWN BY THREE LEVELS OF FLORIDA COURTS, INCLUDING THE NINTH JUDICIAL CIRCUIT COURT OF FLORIDA, THE FLORIDA FIFTH DISTRICT COURT OF APPEAL, AND FLORIDA SUPREME COURT. FACO WON THAT LAWSUIT IN 2019 AND CONTINUES TO MONITOR SIMILAR ISSUES AND OFFER LITIGATION SUPPORT TO ITS MEMBERS TO UPHOLD AND ENFORCE FLORIDA LAW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990-EZ, PART III, LINE 29, PROGRAM SERVICE ACCOMPLISHMENTS: MONITORING LEGISLATIVE AND RULEMAKING ACTIVITY-FACO MONITORS FLORIDA LEGISLATIVE AND RULEMAKING ACTIVITY WHICH STANDS TO AFFECT FLORIDAS CONSTITUTIONAL OFFICERS. THIS INCLUDES LEGISLATION AND RULES RELATING TO AMENDMENTS TO THE FLORIDA CONSTITUTION ADOPTED IN THE 2018 GENERAL ELECTION, AND PARTICIPATION IN LEGAL PROCEEDINGS CHALLENGING OR PROMOTING CONSTITUTIONAL OFFICER INDEPENDENCE. FACO MONITORS PROPOSALS WHICH AFFECT FLORIDAS CONSTITUTIONAL OFFICERS AND WORKS TO EDUCATE ITS MEMBERS AND THE PUBLIC ABOUT THE STATUS OF ANY SUCH PROPOSALS. ADDITIONALLY, FACO WORKS TO ENSURE THAT CONSTITUTIONAL OFFICERS SPEAK WITH A UNIFIED VOICE TO DEMONSTRATE THE IMPORTANCE OF MAINTAINING THE AUTONOMY OF THESE CONSTITUTIONAL OFFICES, INCLUDING IN RULEMAKING PROCEEDINGS, RULE CHALLENGES, AND CASES INVOLVING LAWS OR RULES THAT IMPACT CONSTITUTIONAL OFFICER INDEPENDENCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990-EZ, PART III, LINE 30, PROGRAM SERVICE ACCOMPLISHMENTS: EDUCATION-FACOS OFFICERS PRESENT AND SPEAK AT VARIOUS MEETINGS OF ASSOCIATIONS WHICH REPRESENT THE INTERESTS OF CONSTITUTIONAL OFFICERS, FOR EXAMPLE, THE FLORIDA SHERIFFS ASSOCIATION. THROUGH RECRUITMENT EFFORTS, FACO ALSO EDUCATES INDIVIDUAL, NON-MEMBER, CONSTITUTIONAL OFFICERS AROUND FLORIDA ABOUT ITS ACTIVITIES AND MISSION. ADITIONALLY, FACO EDUCATES THE PUBLIC ABOUT THE ROLE OF CONSTITUTIONAL OFFICERS AND THE IMPORTANCE OF PRESERVING THE INDEPENDENCE OF THESE OFFICERS. FACO HOSTS A CONFERENCE FOR ITS MEMBERSHIP THAT PROVIDES CONTINUING EDUCATION TO ASSIST COUNTY CONSTITUTIONAL OFFICERS TO SATISFY FLORIDA STATUTORY REQUIREMENTS FOR CONTINUING EDUCATION. FACO PROVIDES PRESENTATIONS TO FACO MEMBERS REGARDING NUMEROUS TOPICS, INCLUDING ETHICS REQUIREMENTS FOR FLORIDA PUBLIC OFFICERS AND PUBLIC EMPLOYEES, FLORIDAS PUBLIC RECORDS ACT REQUIREMENTS AND DEVELOPING CASE LAW, EMPLOYMENT LAW AND HUMAN RESOURCES TRAINING, AND EMERGING TRENDS IMPACTING ALL FLORIDA COUNTY CONSTITUTIONAL OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FORM 990-EZ, PART V, INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | INCORP AND MANAGEMENT EXPENSE 37500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | LICENSES AND PERMITS 150. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ADVERTISING & MARKETING 2300. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | RECRUITING AND OUTREACH 15000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | SPECIAL EVENT 555. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | CORPORATE EXPENSES 1500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | MISCELLANEOUS 100. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt V, PBC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part I, Line 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461910225 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lines & Sands LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 80 Judy Lane |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | South Windsor |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 06074 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8505906813 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | VALERIE L SANDS |
| ReturnHeader/ReturnTs | 0 | 2025-09-08T05:49:19-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-10-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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