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Florida Chapter Cmaa Corp FY2023 filing

Not tax-deductible

Palm City, FL501(c)(6)Mutual / membership EIN 65-0324647Revenue $1.3M in FY2023Latest return filed Sep 10, 2025

On file with the IRSflcmaa.orgPalm City, FLTax-exempt since Dec 1992

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To educate club managers and promote friendly relations among club managers.

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 65-0324647) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $72K a year · 6% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Cash reserves
9.2 mo
of spending, in cash
9.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$522K
40% of total assets
Liabilities are 40% of assets.
Pt X · Ln 26
Independent board members
12
of 12 voting members
12 of 12 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$1.3M
+21% vs prior year
Spent
$1.2M
Net assets
$772K
By yearFY2020–FY2024
Revenue
$1.3M
FY2023▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2020$982K
FY2021$666K
FY2022$1.1M
FY2023$1.3M
FY2024$1.5M
Expenses
$1.2M
FY2023▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$820K
FY2021$599K
FY2022$1.3M
FY2023$1.2M
FY2024$1.3M
Net assets
$772K
FY2023▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2020$748K
FY2021$816K
FY2022$625K
FY2023$772K
FY2024$943K

From the FY2023 Form 990 (year ending October 2023) · 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 Dec 1992.

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

Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation
Brett Morris
Secretary/Treasurer
$0Pt VII · Sec A
Michael Feil
President
$0Pt VII · Sec A
Ken Kouril
Vice President
$0Pt VII · Sec A
Carmen Mauceri
Immediate Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Hans Grover
Director
$0Pt VII · Sec A
See Florida Chapter Cmaa Corp 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 15aNo

Programs and updates

Educates club managers and fosters friendly relations among them.

Questions for Florida Chapter Cmaa Corp

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3 programs · in their own filed words · FY2022
01

The florida chapter cmaa conducts educational meetings and seminars to educate members and promote relations between members.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 65-0324647) · Dispute this line
Pt IX · Ln 25 · col B
02

The florida chapter cmaa promotes the study of club management through scholarships and student relations activities.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 65-0324647) · Dispute this line
Pt IX · Ln 25 · col B
03

The florida chapter cmaa publishes a newsletter for members providing information on club operations.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 65-0324647) · Dispute this line
Pt IX · Ln 25 · 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 · 11 grants · $159K · 2019–2023
Unitemized GrantFY2023$15,228
Unitemized GrantFY2023$12,500
The Club FoundationVA · FY2023$9,500
Unitemized GrantFY2022$22,500
The Club FoundationVA · FY2022$10,000
Unitemized GrantFY2021$20,000
The Club FoundationVA · FY2021$10,000
The Club FoundationVA · FY2020$10,000
Unitemized GrantFY2020$8,595
Unitemized GrantFY2019$30,840
The Club FoundationVA · FY2019$10,000

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$796K
Other incomeLn 4–11$530K
Investment incomeLn 3$15K
Money outPt IX
$1.2M
Ln 25
Owns and owesPt X
$772K
net assets · Ln 32
Cash and savingsLn 1–2$918K
Total assetsLn 16$1.3M
LiabilitiesLn 26$522K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$796K
Investment incomeLn 3$15K
Other incomeLn 4–11$530K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$137K
SavingsLn 2$781K
Cash and savings togetherLn 1–2$918K
Accounts receivableLn 4$365K
Other assetsLn 15$11K
Total assetsLn 16$1.3M
LiabilitiesLn 26$522K
Net assetsLn 32$772K
OperationsPt I, VI
EmployeesI 50
VolunteersI 612
Fiscal year endsHeaderOctober
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 FY23End FY23
Cash and savingsLn 1–2$584K$918K
Total assetsLn 16$670K$1.3M
LiabilitiesLn 26$45K$522K
Net assetsLn 32$625K$772K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$16K
Grants to domestic individualsLn 2$30K
Management feesLn 11a$290K
Accounting feesLn 11c$2K
Office expensesLn 13$26K
TravelLn 17$6K
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$762K
All other expensesLn 24e$56K
Total functional expensesLn 25$1.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Sep 10, 2025 $1.5M$1.3M$171K$943K 990 PDF
FY2023 ViewingFiled with the IRS Sep 16, 2024 $1.3M$1.2M$149K$772K 990 PDF
FY2022Filed with the IRS Sep 14, 2023 $1.1M$1.3M−$191K$625K 990 PDF
FY2021Filed with the IRS Sep 13, 2022 $666K$599K$68K$816K 990 PDF
FY2020Filed with the IRS Sep 14, 2021 $982K$820K$161K$748K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $1,340,788 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $725,510$796,275
I-10 Investment incomePrior year $3,089$14,967
I-11 Other revenuePrior year $381,335$529,546
I-12 Total revenuePrior year $1,109,934$1,340,788
I-13 Grants and similar amounts paidPrior year $40,041$46,395
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,260,759$1,145,578
I-18 Total expensesPrior year $1,300,800$1,191,973
I-19 Revenue less expensesPrior year −$190,866$148,815
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
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
Part VIII · Statement of revenue $1,340,788 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $722,525 · Unrelated business $73,750$796,275
VIII-3 Investment incomeExcluded from tax $14,967$14,967
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $529,546$529,546
VIII-12 Total revenueRelated to mission $1,252,071 · Unrelated business $73,750 · Excluded from tax $14,967$1,340,788
Part IX · Statement of functional expenses $1,191,973 across 9 lines filed
IX-1 Grants to domestic organizations$16,275
IX-2 Grants to domestic individuals$30,120
IX-11a Management fees$290,150
IX-11c Accounting fees$1,575
IX-13 Office expenses$26,444
IX-17 Travel$5,760
IX-23 Insurance$3,597
IX-24 Other expenses (24a–d)$761,882
IX-24e All other expenses$56,170
IX-25 Total functional expenses$1,191,973
Part X · Balance sheet $1,293,185 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year −$21,255$136,935
X-2 Savings and temporary cash investmentsStart of year $605,665$780,744
X-4 Accounts receivableStart of year $44,286$364,506
X-15 Other assetsStart of year $41,048$11,000
X-16 Total assetsStart of year $669,744$1,293,185
X-17 Accounts payable and accrued expensesStart of year $13,610$57,239
X-25 Other liabilitiesStart of year $31,000$464,285
X-26 Total liabilitiesStart of year $44,610$521,524
X-27 Net assets without donor restrictionsStart of year $625,134$771,661
X-32 Total net assets or fund balancesStart of year $625,134$771,661
X-33 Total liabilities and net assetsStart of year $669,744$1,293,185
Part XI · Reconciliation of net assets $771,661 net assets at year end
XI-1 Total revenue$1,340,788
XI-2 Total expenses$1,191,973
XI-3 Revenue less expenses$148,815
XI-4 Net assets at start of year$625,134
XI-8 Prior period adjustments−$2,288
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$771,661

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

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