CENTRAL FLORIDA OFFICIALS ASSOCIAT… - Form 990 Financial Data

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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

1947

Legal Domicile

Tax Period

2024-07-01 to 2025-06-30

CENTRAL FLORIDA OFFICIALS ASSOCIATION INC, founded in 1947, is a community nonprofit in the Recreation & Sports sector that reported $1.5M in total revenue in fiscal year 2024.

Mission

INDEPENDENT CONTRACTOR ASSIGNMENT SERVICES FOR MEMBERS TO OFFICIATE SPORT EVENTS FOR STUDENTS.

Program Service Accomplishments

Program 1

Expenses: $1,447,926 Revenue: $1,471,398

SECURE OFFICIATING ASSIGNMENTS FOR THE ORGANIZATIONS MEMBERS AT VARIOUS SPORTING EVENTS CONDUCTED BY SECONDARY SCHOOLS IN THE CENTRAL FLORIDA AREA.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,471,384

Investment Income $14

Other Revenue $0

TOTAL REVENUE $1,471,398

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,379,800

Fundraising Expenses $0

Program Expenses $1,447,926

Other Expenses $68,126

TOTAL EXPENSES $1,447,926

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,471,398	$1,368,233	+0.1%
Expenses	$1,447,926	$1,318,128	+0.1%
Net Income	$23,472	$50,105	-0.5%

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

N/A

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
ALLEN CRAMER	PRESIDENT	Officer	$0	$0	$0
ROLAND TAYLOR	SECRETARY	Officer	$0	$0	$0
JASON CARROLL	TREASURER	Officer	$0	$0	$0
MITCH FAZZIO	VICE PRESIDENT FOOTBALL	Officer	$0	$0	$0
CHRIS BROWN	AT LARGE FOOTBALL	Officer	$0	$0	$0
DON TRAWICK	ASSIGNOR FOOTBALL	Officer	$0	$0	$0
ELAINE DEAN	VICE PRESIDENT VOLLEYBALL	Officer	$0	$0	$0
SUE NADEAU	AT LARGE VOLLEYBALL	Officer	$0	$0	$0
SANDY BARNHILL	ASSIGNOR VOLLEYBALL	Officer	$0	$0	$0
CARLOS CHILDRESS	AT LARGE BASKETBALL	Officer	$0	$0	$0
RODNEY BROWN	AT LARGE BASKETBALL	Officer	$0	$0	$0
KIM FESSLER	ASSIGNOR BASKETBALL	Officer	$0	$0	$0
KEVIN BOWERSOX	VICE PRES FLAG FOOTBALL	Officer	$0	$0	$0
RODNEY CLEVENGER	AT LARGE FLAG FOOTBALL	Officer	$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
2025	$1,471,398	$1,447,926	$213,125	$23,472
2024	$1,368,233	$1,318,128	$189,653	$50,105
2023	$1,274,646	$1,265,533	$139,778	$9,113
2022	$1,202,984	$1,194,587	$130,665	$8,397
2021	$708,562	$689,144	$122,268	$19,418
2020	$725,447	$727,144	$102,850	$-1,697
2019	$941,061	$934,379	$104,547	$6,682

CENTRAL FLORIDA OFFICIALS ASSOCIATION INC