Florida Association of Special Districts Inc

Nonprofit profile at a glance

EIN
650332541
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Tallahassee, FL, USA
Phone
8507277087
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$933,680
Expenses
$788,569
Assets
$623,720
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • JIM MILLICAN (PRESIDENT)
  • DAVE CAMBARERI (VICE PRESIDENT)
  • DAVID RAMBA (EXECUTIVE DIRECTOR)

People named in this filing

  • JIM MILLICAN (PRESIDENT)
  • DAVE CAMBARERI (VICE PRESIDENT)
  • TANYA QUICKEL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Business association for special districts in the state of Florida and the related elected officials of those districts.

What it reported doing in 2024

The association serves as the Florida department of commerce primary education and training arm to satisfy the educational requirement of Florida statutes chapter 189. The purpose of the education program is to ensure that elected boards and district managers comply with the Florida statutes governing special districts. The association also provides a program to offer the certified district manager and certified district official designation. The association holds an annual conference providing educational and networking opportunities for members. The association also holds other periodic meetings, webinars, trainings, provides a website, legislative issue monitoring, public relations programs and similar benefits.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.5%; rating input score 85
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.5%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 84.5% of revenue deployed · 100% of spending went to programs
  • Governance: 20 of 20 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $789K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.