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Florida Pool & Spa Association INC

Not tax-deductible

Sarasota, FL501(c)(6)Mutual / membership EIN 59-1679812Revenue $2.4M in FY2024

On file with the IRSfloridapoolpro.com2555 Porter Lake Dr Ste 106, 34240-7865 · Sarasota, FLTax-exempt since Feb 1990

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To operate a business league.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 100 volunteers and 18 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · 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 surplus $54K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$170K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.3M
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
57
of 57 voting members
Looks good: 57 of 57 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+16% vs prior year
Spent
$2.2M
To programs
0%
Net assets
$1.7M
By yearFY2020–FY2024
Revenue
$2.4M
FY2024▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2021$1.4M
FY2022$1.8M
FY2023$2.1M
FY2024$2.4M
Expenses
$2.2M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$1.4M
FY2022$1.8M
FY2023$2.1M
FY2024$2.2M
Net assets
$1.7M
FY2024▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.8M
FY2021$1.4M
FY2022$1.4M
FY2023$1.4M
FY2024$1.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1990.

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

Who runs it and what they're paid

59 people listed on the 990; $170K paid to officers and key staff.

Part VII, Section A · reportable compensation
Elizabeth McMurray
CEO (former)
$170,297Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Andy Kaner
Director
$0Pt VII · Sec A
Bill Kent
Director
$0Pt VII · Sec A
Billy Freyer
Director
$0Pt VII · Sec A
Brett Scully
Director
$0Pt VII · Sec A
Brian Curts
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Elizabeth McMurray$170,297$163,856$155,000$37,981—
Wendy Parker————$140,227
Wendy Parker Former———$72,560—

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 Pool & Spa Association INC executive salaries →

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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 15aNo

Programs and updates

Promotes safe pool and spa use through education, industry standards, and advocating for the Florida swimming pool and spa industry.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Promotion of swimming pool use, public education of safe pool and spa use, and to assist in the establishment of uniform standards, practices and requlations.

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 · this organization's grantmaking
Grants paid · 3 grants · $91K · 2020–2022
Pool Industry Pollitical ActionFY2022$50,000
Pool Industry Political Action CommitteeFY2020$35,693
Swimming Pool Education and Safety Foundation INCFL · FY2020$5,000

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$678K
Other incomeLn 4–11$220K
Money outPt IX
$2.2M
Ln 25
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$2.9M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
59
listed · VII A
PaidVII A1
Voting boardVI 1a57
IndependentVI 1b57
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$678K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$40K
Other incomeLn 4–11$220K
Gains on assetsLn 7$17K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$48K
SavingsLn 2$967K
Cash and savings togetherLn 1–2$1.0M
InvestmentsLn 11–13$830K
Land, buildings, equipmentLn 10c$827K
Total assetsLn 16$2.9M
LiabilitiesLn 26$1.3M
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 518
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$803K$1.0M
InvestmentsLn 11–13$746K$830K
Land, buildings, equipmentLn 10c$815K$827K
Total assetsLn 16$2.6M$2.9M
LiabilitiesLn 26$1.2M$1.3M
Net assetsLn 32$1.4M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$170K
Other salaries and wagesLn 7$660K
Pension plan contributionsLn 8$24K
Other employee benefitsLn 9$53K
Payroll taxesLn 10$63K
Legal feesLn 11b$10K
Accounting feesLn 11c$9K
Investment management feesLn 11f$1K
Other fees for servicesLn 11g$40K
Advertising and promotionLn 12$66K
Office expensesLn 13$32K
Information technologyLn 14$9K
OccupancyLn 16$49K
TravelLn 17$5K
Conferences, conventions and meetingsLn 19$449K
Depreciation, depletion and amortizationLn 22$56K
InsuranceLn 23$15K
Other expenses (24a–d)Ln 24$478K
All other expensesLn 24e$10K
Total functional expensesLn 25$2.2M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.4M$2.2M$228K$1.7M 990 PDF
FY2023 $2.1M$2.1M$2K$1.4M 990 PDF
FY2022 $1.8M$1.8M−$22K$1.4M 990 PDF
FY2021 $1.4M$1.4M−$21K$1.4M 990 PDF
FY2020 $1.7M$1.6M$82K$1.8M 990 PDF

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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 FY2024 990 (6 parts)
Part I · Summary $2,427,179 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $627,851$677,830
I-9 Program service revenuePrior year $1,233,198$1,489,071
I-10 Investment incomePrior year $37,204$40,175
I-11 Other revenuePrior year $196,227$220,103
I-12 Total revenuePrior year $2,094,480$2,427,179
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $741,493$970,644
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,350,896$1,228,768
I-18 Total expensesPrior year $2,092,389$2,199,412
I-19 Revenue less expensesPrior year $2,091$227,767
Part VI · Governance 57 of 57 board members independent, 2 to look at
VI-1a Voting members of the governing body57
VI-1b Independent voting members57
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $2,427,179 across 10 lines filed
Lines not itemized here account for $2,320 of total revenue; see the IRS return.
VIII-1b Membership dues$662,030
VIII-1f All other contributions, gifts and grants$15,800
VIII-1h Total contributions, gifts and grants$677,830
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,376,361 · Unrelated business $112,710$1,489,071
VIII-3 Investment incomeExcluded from tax $23,544$23,544
VIII-5 RoyaltiesRelated to mission $183,995$183,995
VIII-6 Net rental income or lossRelated to mission $1,505$1,505
VIII-7 Net gain or loss on sales of assetsRelated to mission $16,631$16,631
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $20,283 · Excluded from tax $12,000$32,283
VIII-12 Total revenueRelated to mission $1,601,095 · Unrelated business $112,710 · Excluded from tax $35,544$2,427,179
Part IX · Statement of functional expenses $2,199,412 across 19 lines filed
IX-5 Pay of current officers, directors and key staff$170,297
IX-7 Other salaries and wages$659,604
IX-8 Pension plan contributions$24,262
IX-9 Other employee benefits$53,461
IX-10 Payroll taxes$63,020
IX-11b Legal fees$9,758
IX-11c Accounting fees$9,365
IX-11f Investment management fees$1,400
IX-11g Other fees for services$39,602
IX-12 Advertising and promotion$66,152
IX-13 Office expenses$31,608
IX-14 Information technology$9,157
IX-16 Occupancy$48,789
IX-17 Travel$5,390
IX-19 Conferences, conventions and meetings$449,148
IX-22 Depreciation, depletion and amortization$55,535
IX-23 Insurance$15,380
IX-24 Other expenses (24a–d)$477,897
IX-24e All other expenses$9,587
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$2,199,412
Part X · Balance sheet $2,943,599 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $55,596$48,027
X-2 Savings and temporary cash investmentsStart of year $747,312$966,707
X-3 Pledges and grants receivableStart of year $51,300$45,626
X-9 Prepaid expenses and deferred chargesStart of year $174,259$188,502
X-10c Land, buildings and equipment, netStart of year $814,503$826,670
X-11 Publicly traded securitiesStart of year $745,721$830,067
X-14 Intangible assetsStart of year $15,200$38,000
X-16 Total assetsStart of year $2,603,891$2,943,599
X-17 Accounts payable and accrued expensesStart of year $252,437$286,630
X-19 Deferred revenueStart of year $229,300$278,763
X-25 Other liabilitiesStart of year $727,228$709,684
X-26 Total liabilitiesStart of year $1,208,965$1,275,077
X-27 Net assets without donor restrictionsStart of year $1,394,926$1,668,522
X-32 Total net assets or fund balancesStart of year $1,394,926$1,668,522
X-33 Total liabilities and net assetsStart of year $2,603,891$2,943,599
Part XI · Reconciliation of net assets $1,668,522 net assets at year end
XI-1 Total revenue$2,427,179
XI-2 Total expenses$2,199,412
XI-3 Revenue less expenses$227,767
XI-4 Net assets at start of year$1,394,926
XI-5 Net unrealized gains (losses) on investments$45,829
XI-10 Net assets at end of year$1,668,522

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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