Florida Justice Association INC FY2023 filing

Not tax-deductible

Tallahassee, FL501(c)(6)Since 1972Mutual / membership EIN 59-1291221Revenue $10.6M in FY2023Latest return filed Nov 17, 2025

On file with the IRSfloridajusticeassociation.org218 S Monroe St, 32301-1824 · Tallahassee, FLTax-exempt since Sep 1972

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Promotes the development of law in Florida

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$1.9M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $11K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$1.9M
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $14K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.2M
52% of total assets
Fine: liabilities are 52% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
76
of 78 voting members
Looks good: 76 of 78 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.6M
+82% vs prior year
Spent
$10.7M
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$10.6M
FY2023▲ +82%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.7M
FY2021$4.1M
FY2022$5.8M
FY2023$10.6M
FY2024$6.1M
Expenses
$10.7M
FY2023▲ +93%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.5M
FY2021$4.7M
FY2022$5.6M
FY2023$10.7M
FY2024$5.8M
Net assets
$1.1M
FY2023▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$992K
FY2022$1.2M
FY2023$1.1M
FY2024$1.4M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1972.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

85 people listed on the 990; $1.9M paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$389,911Pt VII · Sec A
Immediate Past President
$304,052Pt VII · Sec A
Deputy Exec Dir, Fund Deve
$290,655Pt VII · Sec A
Deputy Exec Dir, Chief of
$198,932Pt VII · Sec A
General Counsel
$198,591Pt VII · Sec A
Finance Director
$149,435Pt VII · Sec A
Legislative Counsel
$147,746Pt VII · Sec A
Director of Communications
$139,440Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jeff Porter$468,813$389,911$322,220$288,313$307,571
Paul Jess—$304,052—$321,634$298,713
Paul D Jess——$311,141——
Rob Paulk$289,100$290,655$291,161$291,820$272,971
John Brazzell$201,403$198,932$199,194$182,091$203,867
Bill Cotterall$200,299$198,591$198,103$181,000$186,636
Laura Youmans$173,283$147,746$129,179$110,679—
Michelle Eagen$151,526$149,435$143,523$129,383$143,641

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Florida Justice Association INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II4 listed

Programs and updates

Advocates for Florida citizens' access to the courts and promotes fair laws through legislative lobbying and legal representation to ensure redress for injuries.

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2 programs · in their own filed words · FY2023
01

Member Services

Provide members with educational opportunities to increase their proficiency in the practice of law. These are publishing a law journal in print and electronically, producing seminars and research materials distributed from the seminars and workshops and providing members with peer to peer opportunities to share references and research…

Pt IX · col B
02

Legislative Services

Florida justice association works to ensure access to the courts for redress of any injury both in the legislative and legal arenas.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$14K
Grants paid · 4 grants · $4.3M · 2022–2024
Accountable Florida INCFY2023$4,271,549
Unitemized GrantFY2023$8,089
Unitemized GrantFY2022$8,149

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$10.6M
Ln 12
Gifts and grantsLn 1h$5.0M
Fees for servicesLn 2g$4.6M
Other incomeLn 4–11$942K
Money outPt IX
$10.7M
Ln 25
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$576K
Total assetsLn 16$2.2M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
85
listed · VII A
PaidVII A9
Voting boardVI 1a78
IndependentVI 1b76
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.0M
Fees for servicesLn 2g$4.6M
Investment incomeLn 3$48K
Other incomeLn 4–11$942K
Total revenueLn 12$10.6M
Assets in detailPt X, end of year
CashLn 1$268K
SavingsLn 2$307K
Cash and savings togetherLn 1–2$576K
Accounts receivableLn 4$81K
Loans to other insidersLn 6$371K
Prepaid expenses and deferred chargesLn 9$327K
Land, buildings, equipmentLn 10c$889K
Other assetsLn 15$4K
Total assetsLn 16$2.2M
LiabilitiesLn 26$1.2M
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 530
VolunteersI 6300
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$553K$576K
Land, buildings, equipmentLn 10c$842K$889K
Total assetsLn 16$2.8M$2.2M
LiabilitiesLn 26$1.6M$1.2M
Net assetsLn 32$1.2M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$4.9M
Grants to domestic individualsLn 2$8K
Pay of current officers, directors and key staffLn 5$1.2M
Other salaries and wagesLn 7$1.4M
Pension plan contributionsLn 8$66K
Other employee benefitsLn 9$190K
Payroll taxesLn 10$177K
Legal feesLn 11b$10K
Accounting feesLn 11c$42K
Lobbying feesLn 11d$503K
Investment management feesLn 11f$2K
Other fees for servicesLn 11g$333K
Office expensesLn 13$124K
Information technologyLn 14$100K
OccupancyLn 16$129K
TravelLn 17$157K
Conferences, conventions and meetingsLn 19$268K
InterestLn 20$3K
Depreciation, depletion and amortizationLn 22$153K
InsuranceLn 23$81K
Other expenses (24a–d)Ln 24$649K
All other expensesLn 24e$194K
Total functional expensesLn 25$10.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $6.1M$5.8M$301K$1.4M 990 PDF
FY2023 ViewingFiled with the IRS May 1, 2025 $10.6M$10.7M−$166K$1.1M 990 PDF
FY2022Filed with the IRS Feb 14, 2024 $5.8M$5.6M$249K$1.2M 990 PDF
FY2021Filed with the IRS Feb 13, 2023 $4.1M$4.7M−$634K$992K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $4.7M$4.5M$196K$1.6M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $10,581,230 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$5,011,101
I-9 Program service revenuePrior year $0$4,580,027
I-10 Investment incomePrior year $0$47,770
I-11 Other revenuePrior year $0$942,332
I-12 Total revenuePrior year $0$10,581,230
I-13 Grants and similar amounts paidPrior year $0$4,921,992
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$3,076,871
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$2,748,477
I-18 Total expensesPrior year $0$10,747,340
I-19 Revenue less expensesPrior year $0−$166,110
Part VI · Governance 76 of 78 board members independent, no flags
VI-1a Voting members of the governing body78
VI-1b Independent voting members76
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,581,230 across 8 lines filed
Lines not itemized here account for $16,317 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$5,011,101
VIII-1h Total contributions, gifts and grants$5,011,101
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,580,027$4,580,027
VIII-3 Investment incomeExcluded from tax $47,770$47,770
VIII-5 RoyaltiesExcluded from tax $484$484
VIII-6 Net rental income or lossRelated to mission −$2,049−$2,049
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $74,548 · Unrelated business $853,032$927,580
VIII-12 Total revenueRelated to mission $4,652,526 · Unrelated business $869,349 · Excluded from tax $48,254$10,581,230
Part IX · Statement of functional expenses $10,747,340 across 22 lines filed
IX-1 Grants to domestic organizations$4,913,903
IX-2 Grants to domestic individuals$8,089
IX-5 Pay of current officers, directors and key staff$1,234,199
IX-7 Other salaries and wages$1,409,573
IX-8 Pension plan contributions$66,071
IX-9 Other employee benefits$189,721
IX-10 Payroll taxes$177,307
IX-11b Legal fees$9,705
IX-11c Accounting fees$42,088
IX-11d Lobbying fees$502,995
IX-11f Investment management fees$1,695
IX-11g Other fees for services$332,684
IX-13 Office expenses$124,051
IX-14 Information technology$99,960
IX-16 Occupancy$129,379
IX-17 Travel$157,167
IX-19 Conferences, conventions and meetings$268,443
IX-20 Interest$2,787
IX-22 Depreciation, depletion and amortization$153,470
IX-23 Insurance$80,636
IX-24 Other expenses (24a–d)$648,937
IX-24e All other expenses$194,480
IX-25 Total functional expenses$10,747,340
Part X · Balance sheet $2,247,832 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $292,182$268,304
X-2 Savings and temporary cash investmentsStart of year $260,968$307,321
X-4 Accounts receivableStart of year $883,019$80,927
X-6 Loans to other insidersStart of year $373,867$371,178
X-9 Prepaid expenses and deferred chargesStart of year $175,368$326,641
X-10c Land, buildings and equipment, netStart of year $841,992$889,313
X-15 Other assetsStart of year $4,148$4,148
X-16 Total assetsStart of year $2,831,544$2,247,832
X-17 Accounts payable and accrued expensesStart of year $489,996$394,364
X-19 Deferred revenueStart of year $902,422$615,082
X-25 Other liabilitiesStart of year $197,813$163,183
X-26 Total liabilitiesStart of year $1,590,231$1,172,629
X-27 Net assets without donor restrictionsStart of year $1,197,260$1,031,150
X-28 Net assets with donor restrictionsStart of year $44,053$44,053
X-32 Total net assets or fund balancesStart of year $1,241,313$1,075,203
X-33 Total liabilities and net assetsStart of year $2,831,544$2,247,832
Part XI · Reconciliation of net assets $1,075,203 net assets at year end
XI-1 Total revenue$10,581,230
XI-2 Total expenses$10,747,340
XI-3 Revenue less expenses−$166,110
XI-4 Net assets at start of year$1,241,313
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,075,203

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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