Civic Intelligence

World Floor Covering Association

EIN 95-2321736 • 501(c)6 • Dalton, GA

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Profile

To improve relations among professionals within the floor covering industry, promote floor covering products, establish ethical standards for the floor covering industry, conduct training and educational programs to benefit the association's members and their employees.

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855 Abutment Rd 1Dalton, GA 30721-4474

n/A

Siviq Scores

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

Liabilities / Assets

12th percentile

0.04x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.36x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Net Margin

21st percentile

-2.3%

Higher net margin than 21% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$416,927

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

$25M-$50M nonprofits • Source year 2024

Asset Growth

12th percentile

-3.3%

Faster asset growth than 12% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

6.8%

Faster revenue growth than 49% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$32,398,883

Down $1,094,878 (-3.3%) from 2023

Liabilities

Up

$1,193,462

Up $460,132 (+63%) from 2023

Net Assets

Down

$31,205,421

Down $1,555,010 (-4.7%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin21st percentile

Revenue

Up

$3,335,646

Up $212,330 (+6.8%) from 2023

Expenses

Down

$3,412,562

Down $114,729 (-3.3%) from 2023

Net Income

Up

-$76,916

Up $327,059 (+81%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$60M$40M$20M$0Assets 2010: $42,029,442Liabilities 2010: $314,866Net Assets 2010: $41,714,5762010Assets 2011: $44,590,138Liabilities 2011: $195,629Net Assets 2011: $44,394,5092011Assets 2012: $42,014,294Liabilities 2012: $285,212Net Assets 2012: $41,729,0822012Assets 2013: $43,021,304Liabilities 2013: $364,379Net Assets 2013: $42,656,9252013Assets 2014: $45,004,212Liabilities 2014: $347,856Net Assets 2014: $44,656,3562014Assets 2015: $41,998,799Liabilities 2015: $188,897Net Assets 2015: $41,809,9022015Assets 2016: $39,194,599Liabilities 2016: $0Net Assets 2016: $39,194,5992016Assets 2017: $41,734,130Liabilities 2017: $532,538Net Assets 2017: $41,201,5922017Assets 2018: $35,903,360Liabilities 2018: $566,170Net Assets 2018: $35,337,1902018Assets 2019: $38,286,782Liabilities 2019: $356,934Net Assets 2019: $37,929,8482019Assets 2020: $39,114,061Liabilities 2020: $541,518Net Assets 2020: $38,572,5432020Assets 2021: $39,627,926Liabilities 2021: $449,517Net Assets 2021: $39,178,4092021Assets 2022: $31,140,754Liabilities 2022: $606,979Net Assets 2022: $30,533,7752022Assets 2023: $33,493,761Liabilities 2023: $733,330Net Assets 2023: $32,760,4312023Assets 2024: $32,398,883Liabilities 2024: $1,193,462Net Assets 2024: $31,205,4212024

Highlighted filing

2024

Assets$32,398,883
Liabilities$1,193,462
Net Assets$31,205,421
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2010: $3,660,7962010Expenses 2011: $3,278,1592011Expenses 2012: $3,264,6542012Expenses 2013: $2,564,2032013Revenue 2014: $4,502,994Expenses 2014: $3,290,043Net Income 2014: $1,212,9512014Revenue 2015: $2,955,418Expenses 2015: $3,447,529Net Income 2015: -$492,1112015Revenue 2016: $4,793,063Expenses 2016: $4,884,699Net Income 2016: -$91,6362016Revenue 2017: $3,531,875Expenses 2017: $4,625,141Net Income 2017: -$1,093,2662017Revenue 2018: $3,653,086Expenses 2018: $4,310,414Net Income 2018: -$657,3282018Revenue 2019: $2,550,503Expenses 2019: $3,825,833Net Income 2019: -$1,275,3302019Revenue 2020: $1,717,561Expenses 2020: $3,168,595Net Income 2020: -$1,451,0342020Revenue 2021: $4,224,250Expenses 2021: $4,111,872Net Income 2021: $112,3782021Revenue 2022: $1,835,248Expenses 2022: $4,700,400Net Income 2022: -$2,865,1522022Revenue 2023: $3,123,316Expenses 2023: $3,527,291Net Income 2023: -$403,9752023Revenue 2024: $3,335,646Expenses 2024: $3,412,562Net Income 2024: -$76,9162024

Highlighted filing

2024

Revenue$3,335,646
Expenses$3,412,562
Net Income-$76,916
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
$32,398,883
Liabilities
$1,193,462
Net assets
$31,205,421
Revenue
$3,335,646
Expenses
$3,412,562
Net income
-$76,916
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.4$1.19$31.2$3.34$3.41$0.08
2023Summary only. Only limited summary data is available for this year.$33.5$0.73$32.8$3.12$3.53$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.1$0.61$30.5$1.84$4.70$2.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.6$0.45$39.2$4.22$4.11$0.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.1$0.54$38.6$1.72$3.17$1.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.3$0.36$37.9$2.55$3.83$1.28
2018Summary only. Only limited summary data is available for this year.$35.9$0.57$35.3$3.65$4.31$0.66
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.7$0.53$41.2$3.53$4.63$1.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.2$0.00$39.2$4.79$4.88$0.09
2015Summary only. Only limited summary data is available for this year.$42.0$0.19$41.8$2.96$3.45$0.49
2014Detailed filing. Detailed filing data is available for this year.$45.0$0.35$44.7$4.50$3.29$1.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.0$0.36$42.7$2.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.0$0.29$41.7$3.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.6$0.20$44.4$3.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.0$0.31$41.7$3.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$3,335,646
Mission and Program Overview

Mission

To improve relations among professionals within the floor covering industry, promote floor covering products, establish ethical standards for the floor covering industry, conduct training and educational programs to benefit the association's members and their employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$28,682,235$28,333,593▼ $348,642
Other Notes and Loans Receivable, Net$3,000,000$1,000,648▼ $1,999,352
Intangible Assets$58,125$983,125▲ $925,000
Savings and Temporary Cash Investments$510,066$931,985▲ $421,919
Cash and Non-Interest-Bearing Accounts$742,119$334,042▼ $408,077
Accounts Receivable$158,848$281,026▲ $122,178
Land, Buildings, and Equipment, Net$57,419$51,960▼ $5,459
Prepaid Expenses and Deferred Charges$43,971$32,845▼ $11,126
Total Assets$33,493,761$32,398,883▼ $1,094,878
Other Assets Total$240,978$449,659▲ $208,681
Liabilities
Accounts Payable and Accrued Expenses$318,750$993,651▲ $674,901
Other Liabilities$138,559$113,340▼ $25,219
Deferred Revenue$276,021$86,471▼ $189,550
Total Liabilities$733,330$1,193,462▲ $460,132
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$32,760,431$31,205,421▼ $1,555,010
Total Net Assets Fund Balance$32,760,431$31,205,421▼ $1,555,010
Total Liabilities and Net Assets / Fund Balance$33,493,761$32,398,883▼ $1,094,878

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,419$540,990$589,409
Other Land Buildings$2,621$178,328$180,949
Leasehold Improvements$920$760$1,680
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott HumphreyCEOFT$398,900$18,027$416,927
Steve AbernathyDirector of ResearchFT$258,112$14,719$272,831
James AaronExecutive Director, FcefFT$183,617$13,115$196,732
Freida StatenVP, MarketingFT$154,657$11,832$166,489
David GardenExecutive Director, EducatFT$149,600$11,444$161,044

Board Members and Trustees

NameTitle
SAM O'KRENTChair
Lauren VoitChair Elect
Dean HowellImmediate Past Chair
Janice CliftonVice Chair
Dani BrockAssoc Director
Doug JacksonAssoc Director
Jay KopelsonAssoc Director
Adam JossDirector
Cheryl AciernoDirector
Darren HarrisonDirector
Jason JabaraDirector
Larry FlickDirector
Rod Van BuschDirector
Jeff KingLegal Counsel
Kaytie PickettLegal Counsel
Typhannie HarkerSecretary
Adam NonnTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Colonial Expo LLCTrade Show Booth Design/construction5632 QUIET PALM LOOP, St Cloud, FL 34771$163,832
Tk FusionPublic Relations6100 HORSESHOE BAR RD A117, Loomis, CA 95650$135,463
Revenue and Support

Revenue Composition

Contributions and Grants
$989,447
Program Service Revenue
$329,322
Investment Income
$1,902,606
Other Revenue
$114,271
All Other Contributions
$318,737
Change in Net Assets
$-76,916

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,265,218
Revenue Not Reported on Financial Statements
$70,428
Revenue Not Reported on Form 990
$604,266
Total Revenue per Audited Statements
$3,869,484
Total Revenue per Form 990
$3,335,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,849,747
Other Expenses$1,562,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$575,318$672,375-$1,247,693
Other Salaries and Wages$119,521$139,754-$259,275
Conferences and Meetings$251,188--$251,188
Travel$97,908$148,896-$246,804
Fees for Services Legal$32,002$169,546-$201,548
Other Employee Benefits$67,200$66,832-$134,032
Occupancy$113,999--$113,999
Payroll Taxes$56,242$55,499-$111,741
Payments to Affiliates$107,388--$107,388
Advertising$103,335--$103,335
Pension Plan Contributions$42,433$54,573-$97,006
Fees for Services Lobbying$55,005--$55,005
Insurance$4,492$47,236-$51,728
All Other Expenses$13,187$35,863-$49,050
Information Technology$27,669--$27,669
Fees for Services Accounting-$24,571-$24,571
Depreciation Depletion-$22,879-$22,879
Other Expenses$4,933$22,362-$22,362
Office Expenses$9,608$8,196-$17,804
Fees for Services Other$5,953$5,489-$11,442
Total Functional Expenses$1,857,542$1,555,020$0$3,412,562

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,424,494
Total Expenses per Audited Statements$3,424,494
Total Expenses per Form 990$3,412,562
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-11,932
Other Expense Adjustments$-11,932
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$122,477
Current Year Nondeductible Lobbying and Political Cost$55,005
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Long Term$106,255
Accrued Tax Contingency$7,085
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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
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, Part VI, Section A, Line 6

“The organization has members”

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

“Members vote in order to fill any open seats on the board”

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

“Form 990 is reviewed by ceo, cfo and manager of finance prior to filing.”

Form 990, Part VI, Section B, Line 15A

“Compensation committee reviews salary benchmark studies to determine executive compensation”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
World Floor Covering Association
EIN
95-2321736
Phone
7062171183
Address
855 ABUTMENT RD 1, DALTON, GA 30721-4474

Signing Officer

Name
Scott Humphrey
Title
CEO
Phone
7062171183
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Humphrey
Formed
1959
Legal Domicile
Ga
Voting Board Members
18
Independent Board Members
16
Employees
20
Volunteers
0

Preparer

Firm
Nichols Cauley & Associates LLC
Address
PO BOX 2644, DALTON, GA 30722
Preparer
Mark Krueger CPA
Phone
7062782834
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Book/tax depr adj 11,932. Tax gain/loss on asset disposal”

Part XI, Line 8

“A $2,000,000 prior period adjustment was recorded to beginning net assets. This adjustment results from changes made to the prior year financial statements, which were used to prepare the prior year's form 990. The correction aligns the current form 990 with the revised financial statements.”

Financial Statement Notes

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Book depr over tax depr -11,932.”

Raw XML AppendixShowing 400 of 750 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/ActivityOrMissionDesc0TO IMPROVE RELATIONS AMONG PROFESSIONALS WITHIN THE FLOOR COVERING INDUSTRY, PROMOTE FLOOR COVERING PRODUCTS, ESTABLISH ETHICAL STANDARDS FOR THE FLOOR COVERING INDUSTRY, CONDUCT TRAINING AND EDUCATIONAL PROGRAMS TO BENEFIT THE ASSOCIATION'S MEMBERS AND THEIR EMPLOYEES.
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IRS990/Form990PartVIISectionAGrp/PersonNm6JAY KOPELSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSOC DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15ASSOC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF RESEARCH
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR, EDUCAT
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP, MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR, FCEF
IRS990/Form990PartVIISectionAGrp/TitleTxt21CEO
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2449

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