FLORIDA POOL AND SPA ASSOCIATION INC (EIN 591679812) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1970

Legal Domicile

Principal Officer

ELIZABETH MCMURRAY

Phone

9419529293

Tax Period

2023-01-01 to 2023-12-31

FLORIDA POOL AND SPA ASSOCIATION INC, founded in 1970, is a community nonprofit that reported $2.1M in total revenue in fiscal year 2023. Revenue grew 16% year-over-year, indicating healthy expansion.

Mission

THE ASSOCIATION PROVIDES EDUCATIONAL COURSES FOR INDUSTRY PROFESSIONALS, PRODUCES AN ANNUAL INDUSTRY TRADE SHOW, AND ACTS AS THE CONSUMER RESOURCE FOR FINDING PROFESSIONALS IN THE SWIMMING POOL INDUSTRY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $627,851

Program Service Revenue $1,233,198

Investment Income $37,204

Other Revenue $196,227

TOTAL REVENUE $2,094,480

Expense Breakdown

Grants Paid $0

Salaries & Benefits $741,493

Fundraising Expenses $0

Other Expenses $1,350,896

TOTAL EXPENSES $2,092,389

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,094,480	$1,808,215	+0.2%
Expenses	$2,092,389	$1,830,386	+0.1%
Net Income	$2,091	$-22,171	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$163,856

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELIZABETH MCMURRAY	CEO	40.00	Officer	$163,856	$0	$163,856
AARON NADELMAN	DIRECTOR	0.30	Officer Director	$0	$0	$0
ADAM ALSTOTT	DIRECTOR	0.30	Officer Director	$0	$0	$0
ALEX FLETCHER	DIRECTOR	0.30	Officer Director	$0	$0	$0
BILL KENT	DIRECTOR	0.30	Officer Director	$0	$0	$0
BILLY FREYER	DIRECTOR	0.30	Officer Director	$0	$0	$0
BRAD CORREIA	DIRECTOR	0.30	Officer Director	$0	$0	$0
BRETT SCULLY	DIRECTOR	0.30	Director	$0	$0	$0
BRIAN CURTS	DIRECTOR	0.30	Director	$0	$0	$0
CATHIE ALDERMAN	DIRECTOR	0.30	Director	$0	$0	$0
COLE HAIRSTON	DIRECTOR	0.30	Director	$0	$0	$0
DAVID GRIFFITHS	DIRECTOR	0.30	Director	$0	$0	$0
DAVID VILLANDRY	DIRECTOR	0.30	Director	$0	$0	$0
DENNIS BROOKS	DIRECTOR	0.30	Director	$0	$0	$0
DEREK BROWN	DIRECTOR	0.30	Director	$0	$0	$0
DINO MUGGEO	DIRECTOR	0.30	Director	$0	$0	$0
DON CESARONE III	DIRECTOR	0.30	Director	$0	$0	$0
ED MORSE	DIRECTOR	0.30	Director	$0	$0	$0
ERICKA VILLEGAS	DIRECTOR	0.30	Director	$0	$0	$0
EVA ADCOCK	DIRECTOR	0.30	Director	$0	$0	$0
GREG BOWERS	DIRECTOR	0.30	Director	$0	$0	$0
HOLLY WALDHAUER	DIRECTOR	0.30	Director	$0	$0	$0
JACKSON REEVE	DIRECTOR	0.30	Director	$0	$0	$0
JASON DRAIME	DIRECTOR	0.30	Director	$0	$0	$0
JAY CUNNINGHAM	DIRECTOR	0.30	Director	$0	$0	$0
JEFF CLARKSON	DIRECTOR	0.30	Director	$0	$0	$0
JEREMY HINE	DIRECTOR	0.30	Director	$0	$0	$0
JERRY MASON	DIRECTOR	0.30	Director	$0	$0	$0
JIM SMITH	DIRECTOR	0.30	Director	$0	$0	$0
JOHN ADAMS	DIRECTOR	0.30	Director	$0	$0	$0
JOHN ELLSWORTH	DIRECTOR	0.30	Director	$0	$0	$0
JOHN GARNER SR	DIRECTOR	0.30	Director	$0	$0	$0
KEITH QUINT	DIRECTOR	0.30	Director	$0	$0	$0
KEN MOYER	DIRECTOR	0.30	Director	$0	$0	$0
KERRY TAIT	DIRECTOR	0.30	Director	$0	$0	$0
MICHA DELLINGER	DIRECTOR	0.30	Director	$0	$0	$0
MICHELE MOSER	DIRECTOR	0.30	Director	$0	$0	$0
MIKE CANTO	DIRECTOR	0.30	Director	$0	$0	$0
MIKE COOPER	DIRECTOR	0.30	Director	$0	$0	$0
MIKE KOPKE	DIRECTOR	0.30	Director	$0	$0	$0
MISTY KNIGHT	DIRECTOR	0.30	Director	$0	$0	$0
NICKI PRESSLEY-RICE	DIRECTOR	0.30	Director	$0	$0	$0
RAY PEAREN	DIRECTOR	0.30	Director	$0	$0	$0
RICHARD MOSELEY	DIRECTOR	0.30	Director	$0	$0	$0
RICK HOWARD	DIRECTOR	0.30	Director	$0	$0	$0
RICK MYERS	DIRECTOR	0.30	Director	$0	$0	$0
ROBERT MILLER	DIRECTOR	0.30	Director	$0	$0	$0
RYAN ROBY	DIRECTOR	0.30	Director	$0	$0	$0
SHAWN WISEMAN	DIRECTOR	0.30	Director	$0	$0	$0
STEVE HACKL	DIRECTOR	0.30	Director	$0	$0	$0
TERRY NICHOLAS	DIRECTOR	0.30	Director	$0	$0	$0
TIM CONVERSE	DIRECTOR	0.30	Director	$0	$0	$0
TODD KOONTS	DIRECTOR	0.30	Director	$0	$0	$0
TODD STARNER	DIRECTOR	0.30	Director	$0	$0	$0
TOMMY DIAZ	DIRECTOR	0.30	Director	$0	$0	$0
WILLIAM DIEFENBACH	DIRECTOR	0.30	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$2,094,480	$2,092,389	$2,603,891	$2,091
2022	$1,808,215	$1,830,386	$2,245,040	$-22,171
2021	$1,386,047	$1,407,299	$2,317,222	$-21,252
2020	$1,727,469	$1,645,776	$2,130,385	$81,693
2019	$1,548,906	$1,636,932	$2,198,652	$-88,026
2018	$1,508,350	$1,463,897	$2,355,519	$44,453

FLORIDA POOL AND SPA ASSOCIATION INC