FLORIDA BEVERAGE ASSOCIATION

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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

1966

Legal Domicile

Principal Officer

ELIZABETH CASTRO DEWITT

Phone

4073852708

Tax Period

2025-01-01 to 2025-12-31

FLORIDA BEVERAGE ASSOCIATION, founded in 1966, is a small nonprofit in the Unknown sector that reported $442K in total revenue in fiscal year 2025. Expenses of $426K left a modest 4% surplus.

Mission

FLORIDA BEVERAGE ASSOCIATION INC REPRESENTS THE NON-ALCOHOLIC BEVERAGE INDUSTRY ON THE FEDERAL, STATE, AND LOCAL LEVELS OF GOVERNMENT TO PROVIDE A UNIFIED VOICE IN LEGISLATIVE AND REGULATORY MATTERS, AND SERVES AS A LIAISON BETWEEN THE INDUSTRY AND THE PUBLIC.

Program Service Accomplishments

Program 1

TO PROVIDE THE PUBLIC WITH RELEVANT INFORMATION ABOUT FLORIDA'S NON- ALCOHOLIC BEVERAGE BOTTLING 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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $420,000

Investment Income $22,059

Other Revenue $0

TOTAL REVENUE $442,059

Expense Breakdown

Grants Paid $0

Salaries & Benefits $295,561

Fundraising Expenses $0

Other Expenses $130,803

TOTAL EXPENSES $426,364

Year-over-Year Comparison

	2025	2024	Change
Revenue	$442,059	$436,690	+0.0%
Expenses	$426,364	$376,362	+0.1%
Net Income	$15,695	$60,328	-0.7%

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

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

$281,512

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELIZABETH CASTRO DEWITT	SECRETARY &	40.00	Officer	$212,627	$68,885	$281,512
JENNIFER AMUNDSEN	CHAIR	1.50	Officer Director	$0	$0	$0
MIRIAM BIRD	ASSOC. MEMBE	1.50	Director	$0	$0	$0
ANDY BRITTON	MEMBER	1.50	Director	$0	$0	$0
SCOTT CASON	MEMBER	1.50	Director	$0	$0	$0
DARREN CLARK	MEMBER	1.50	Director	$0	$0	$0
ISABELA CORZO	MEMBER	1.50	Director	$0	$0	$0
KATHARINE CUE FUENTE	MEMBER	1.50	Director	$0	$0	$0
ALEXANDRA KEANE	MEMBER	1.50	Director	$0	$0	$0
DOUG LYNN	M/CHAIR EMER	1.50	Director	$0	$0	$0
TRAVIS WARREN	MEMBER	1.50	Director	$0	$0	$0
FITZGERALD WASHINGTON	VICE CHAIR	1.50	Officer Director	$0	$0	$0
PERCY WELLS	T/CHAIR EMER	1.50	Officer 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
2025	$442,059	$426,364	$621,746	$15,695
2024	$436,690	$376,362	$604,492	$60,328
2023	$402,247	$358,205	$543,029	$44,042
2022	$233,640	$352,876	$502,467	$-119,236
2021	$305,316	$323,171	$620,039	$-17,855
2020	$560,750	$288,123	$636,965	$272,627