Florida Vocal Association Incorporated

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The Florida Vocal Association promotes vocal and general music in secondary schools in Florida.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$70K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $5K a year · 1% 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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 22 voting members
Looks good: 22 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$592K
+10% vs prior year
Spent
$546K
To programs
76%
Net assets
$258K
By yearFY2021–FY2025
Revenue
$592K
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2021$158K
FY2022$396K
FY2023$474K
FY2024$539K
FY2025$592K
Expenses
$546K
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2021$119K
FY2022$479K
FY2023$513K
FY2024$524K
FY2025$546K
Net assets
$258K
FY2025▲ +30%
Tap a bar for its year
Net assets by fiscal year
FY2021$0
FY2022$228K
FY2023$185K
FY2024$199K
FY2025$258K

From the FY2025 Form 990 (year ending June 2025) · 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: FY2025. IRS ruling in Nov 2005.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $417K Management & general 24% · $129K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

23 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$49,014Pt VII · Sec A
District 7 Chair
$4,247Pt VII · Sec A
$3,615Pt VII · Sec A
Interim Middle School Chair-Elect
$2,273Pt VII · Sec A
District 16 Chair
$2,053Pt VII · Sec A
District 9 Chair
$1,666Pt VII · Sec A
Past President
$1,647Pt VII · Sec A
District 13 Chair
$1,492Pt VII · Sec A

Michael Dye’s $49K as Executive Director is at the 43rd percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2025FY2024FY2023FY2022FY2021
Michael Dye$49,014$45,000$40,000$20,000$9,583
Barefoot Accounting PA————$23,000
J Mark Scott————$17,500
Kyle Goyens$4,247————
David Pletincks$3,615————
Miguel Oquendo$2,273————
Elizabeth Cid$2,053————
Blake Hudson$1,666————

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 Vocal Association Incorporated 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

Programs and updates

Promotes vocal and general music in Florida secondary schools.

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1 program · $417K · in their own filed words · FY2024
01

Fva sponsors festivals and activities to promote and develop inters in vocal and general music in florida's secondary schools, encourage improvement and advancement in school choral groups, promote signing experiences for florida student, and advance music education in florida.

$417Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$592K
Ln 12
Fees for servicesLn 2g$537K
Gifts and grantsLn 1h$53K
Investment incomeLn 3$3K
Money outPt IX
$546K
Ln 25
Programscol B$417K
Managementcol C$129K
Owns and owesPt X
$258K
net assets · Ln 32
Cash and savingsLn 1–2$258K
Total assetsLn 16$258K
LiabilitiesLn 26$0
PeoplePt VI, VII
23
listed · VII A
PaidVII A12
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$53K
Fees for servicesLn 2g$537K
Investment incomeLn 3$3K
Total revenueLn 12$592K
Assets in detailPt X, end of year
CashLn 1$248K
SavingsLn 2$10K
Cash and savings togetherLn 1–2$258K
Total assetsLn 16$258K
LiabilitiesLn 26$0
Net assetsLn 32$258K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$212K$258K
Total assetsLn 16$215K$258K
LiabilitiesLn 26$16K$0
Net assetsLn 32$199K$258K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$50K$50K
Management feesLn 11a$30K$30K
Other fees for servicesLn 11g$82K$75K$8K
Office expensesLn 13$38K$38K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$343K$343K
Total functional expensesLn 25$546K$417K$129K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 8, 2026 $592K$546K$46K$258K 990 PDF
FY2024Filed with the IRS Feb 12, 2025 $539K$524K$15K$199K 990 PDF
FY2023Filed with the IRS Nov 8, 2023 $474K$513K−$40K$185K 990 PDF
FY2022Filed with the IRS Jan 26, 2023 $396K$479K−$83K$228K 990 PDF
FY2021Filed with the IRS Oct 1, 2021 $158K$119K$39K$0 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $592,336 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $50,302$52,634
I-9 Program service revenuePrior year $486,962$536,916
I-10 Investment incomePrior year $2,229$2,786
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $539,493$592,336
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $45,000$50,094
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $479,311$496,249
I-18 Total expensesPrior year $524,311$546,343
I-19 Revenue less expensesPrior year $15,182$45,993
Part VI · Governance 22 of 22 board members independent, 3 to look at
VI-1a Voting members of the governing body22
VI-1b Independent voting members22
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $592,336 across 6 lines filed
VIII-1b Membership dues$51,632
VIII-1f All other contributions, gifts and grants$1,002
VIII-1h Total contributions, gifts and grants$52,634
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $536,916$536,916
VIII-3 Investment incomeExcluded from tax $2,786$2,786
VIII-12 Total revenueRelated to mission $536,916 · Unrelated business $0 · Excluded from tax $2,786$592,336
Part IX · Statement of functional expenses $546,343 across 6 lines filed
IX-5 Pay of current officers, directors and key staffManagement $50,094$50,094
IX-11a Management feesManagement $30,000$30,000
IX-11g Other fees for servicesPrograms $74,555 · Management $7,500$82,055
IX-13 Office expensesManagement $38,357$38,357
IX-23 InsuranceManagement $3,107$3,107
IX-24 Other expenses (24a–d)Programs $342,730$342,730
IX-25 Total functional expensesPrograms $417,285 · Management $129,058 · Fundraising $0$546,343
Part X · Balance sheet $257,730 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $211,721$247,530
X-2 Savings and temporary cash investments$10,200
X-16 Total assetsStart of year $214,909$257,730
X-26 Total liabilitiesStart of year $15,954$0
X-27 Net assets without donor restrictionsStart of year $198,955$257,730
X-32 Total net assets or fund balancesStart of year $198,955$257,730
X-33 Total liabilities and net assetsStart of year $214,909$257,730
Part XI · Reconciliation of net assets $257,730 net assets at year end
XI-1 Total revenue$592,336
XI-2 Total expenses$546,343
XI-3 Revenue less expenses$45,993
XI-4 Net assets at start of year$198,955
XI-8 Prior period adjustments$12,782
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$257,730

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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