Florida Professional Officials Inc
Nonprofit profile at a glance
- EIN
- 461893176
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Orlando, FL, USA
- Phone
- 4077919576
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $616,812
- Expenses
- $622,398
- Assets
- $32,243
- Liabilities
- $2,196
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- HARLAN ROSENBERG (PAST PRESIDENT/ ASSISTANT)
- BOB KLEEBA (PRESIDENT)
- ROBERT BORAK II (VICE PRESIDENT)
Highest reported compensation
- HARLAN ROSENBERG (PAST PRESIDENT/ ASSISTANT): $14,351 total reported compensation
- RICK GIZELBACH (TREASURER): $14,271 total reported compensation
- BOB KLEEBA (PRESIDENT): $11,960 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Florida professional officials inc. Provides education, leadership, training, and clinics in order to foster, develop, and refine officiating skills for the mutual benefit of members and the customers which contract the organization to officiate their athletic events. We promote camaraderie, good sportsmanship, and fair play in conjunction with all athletic events.
What it reported doing in 2024
The organization provided education, leadership, training, and clinics to its 250 members including 30 new members during the year to officiate more than 10,000 amateur sports competitions.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 90
- Accountability: 18
- Sustainability: 26
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.4%; rating input score 97
- Program expense ratio: 96.6%; rating input score 97
- 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: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.9%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 9.8%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: -1.9% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: -1.2% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -19.2% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 97.4% of revenue deployed · 96.6% of spending went to programs
- Governance: 0 of 8 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $601K in reported program spending
- Leadership: top reported pay $14K · 9 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- 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: Independent voting board scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.