2024-08-22T08:04:22-07:00 2023-12-31 421130301 WELGAARD CPAS AND ADVISORS 10550 NEW YORK AVENUE SUITE 100 URBANDALE IA 50322 990 2023-01-01 590856103 NAIFA - FLORIDA INC NAIF 8037645147 600 STATE STREET STE A CEDAR FALLS IA 50613 WILLIAM T ASHLEY II Executive Director 2024-08-22 true true DARLENE DANIELSON CPA P01265115 5152530099 2023 2024-08-08 14:25:15Z 600 STATE STREET STE A CEDAR FALLS IA 50613 559640 false X WWW.NAIFA-FLORIDA.ORG X 1968 FL NAIFA-FLORIDA, INC. PROMOTES EDUCATION AND PROFSSSIONALISM IN PREPARATION FOR LICENSING EXAMINATIONS AND MAINTENANCE OF CONTINUING EDUCATION REQUIRED BY FLORIDA LAW. 13 13 4 35 0 12581 0 580946 488858 13977 1842 880 379 608384 491079 0 0 246715 239391 0 0 445276 323175 691991 562566 -83607 -71487 458576 528131 56362 188611 402214 339520 NAIFA-FLORIDA, INC. PROMOTES EDUCATION AND PROFSSSIONALISM IN PREPARATION FOR LICENSING EXAMINATIONS AND MAINTENANCE OF CONTINUING EDUCATION REQUIRED BY FLORIDA LAW. false false TO PROMOTE EDUCATION AND PROFESSIONALISM IN PREPARATION FOR LICENSING EXAMINATION AND MAINTENANCE OF CONTINUING EDUCATION REQUIRED BY FLORIDA LAW. false false false true false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false true true false false true 1 0 true 4 true false false false false false false false false X 13 13 false false false false false true true true true false true true false true true true true true true false false X NAIFA MIDWEST OFFICE 8037645147 600 STATE STREET STE A CEDAR FALLS IA 50613 TOM ASHLEY CEO 40.00 0.00 X 88100 0 0 TOM HENRY Director 2.00 0.00 X 0 0 0 GLENN RITCHIE Director 2.00 0.00 X 0 0 0 TIM HOLLADAY Director 2.00 0.00 X 0 0 0 GRACE STATEN Director 2.00 0.00 X 0 0 0 PEACHIE THOMPSON Director 2.00 0.00 X 0 0 0 CRAIG RODRIGUE Director 2.00 0.00 X 0 0 0 ROBERT ROSENTHAL Director 2.00 0.00 X 0 0 0 CURTIS JAMES Director 2.00 0.00 X 0 0 0 JEFF CHERNOFF President 2.00 0.00 X 0 0 0 MAUREEN KIRSCHHOFER PRESIDENT ELECT 2.00 0.00 X 0 0 0 CHERYL CANZANELLA-LEWIS Vice President 2.00 0.00 X 0 0 0 PATRICK GARRABRANT SEC/TREASURER 2.00 0.00 X 0 0 0 GEORGE ROYAL PAST PRESIDENT 2.00 0.00 X 0 0 0 88100 0 false false false 0 0 EDUCATIONAL MATERIAL SALE 239967 239967 Membership Dues & Assessments 233063 233063 REGISTRATIONS 14928 14928 SPONSORSHIPS 900 900 488858 9313 9313 0 0 0 61090 68561 -7471 -7471 -7471 0 0 0 OTHER REVENUE 239 239 ROYALTIES 140 140 379 491079 489097 1982 0 0 0 0 88100 0 101340 0 34731 15220 0 0 17700 86000 0 4223 5726 1351 21662 0 0 0 30334 0 10789 0 0 526 11195 EDUCATIONAL MATERIALS 105378 CREDIT CARD FEES 13112 GRANTS/SCHOLARSHIPS/DONATIONS 6547 DUES AND SUBSCRIPTIONS 4513 4119 562566 0 0 0 13102 87761 61161 0 33878 36891 0 0 0 40921 51405 2160 1017 87901 86841 1586 1060 292270 363495 0 0 0 0 458576 528131 962 69744 57719 55400 61148 56362 188611 X 402214 339520 402214 339520 458576 528131 X -71487 72659 -63866 X true X false false false false false false false 233063 43000 43000 76107 43460 42579 881 44441 44262 179 1060 CUSTODIAL FUNDS 61148 61148 X Part X : FIN48 Footnote The Association qualifies as a not-for-profit organization under Section 501(c)(6) of the Internal Revenue Code and is not liable for federal or state income taxes except on income generated from unrelated activities. The Association annually considers the tax positions reflected in its financial statements with code, rules and regulations, and evaluates the potential for unrelated business income tax or activities that may jeopardize its exempt status.The Association has evaluated its tax positions taken on the years open to examination (year ended December 31, 2023, 2022 and 2021) and has determined that there is no significant uncertainty regarding the tax positions taken. If the Association had determined a liability was necessary, any tax and related penalties and interest would be charged to operations. There were no income taxes, penalties or interest paid for the year ended December 31, 2023. Form 990, Part VI, Section A, Line 7a MEMBERS OF THE ORGANIZATIONS ELECT THE ORGANIZATION'S BOARD OF DIRECTORS. Form 990, Part VI, Section A, Line 7b CHANGES TO THE BYLAWS THAT ARE APPROVED BY THE ASSOCIATION'S BOARD OF DIRECTORS MUST ALSO BE APPROVED BY THE ASSOCIATION'S MEMBERS. Form 990, Part VI, Section B, Line 11b THE ASSOCIATION'S EXECUTIVE DIRECTOR REVIEWS THE FORM 990 BEFORE FILING. Form 990, Part VI, Section B, Line 12c THE BOARD OF DIRECTORS ANNUALLY REVIEWS ITS WRITTEN CONFLICT OF INTEREST POLICY FOR STAFF AND ITS OFFICERS AND DIRECTORS TO MAKE SURE IT IS CONSISTENT WITH IRS GUIDELINES. IN ADDITION, IT REGULARLY MONITORS ITS STAFF, OFFICERS AND DIRECTORS' RELATIONSHIPS, FINANCIAL INTEREST,OR BUSINESS AFFILIATIONS WHICH COULD RESULT IN A CONFLICT OF INTEREST AND MAKES A CONDITION OF EMPLOYMENT OR SERVICE ON THE BOARD THAT STAFF, OFFICERS AND DIRECTORS DECLARE ANY POTENTIAL CONFLICT OF INTEREST WHICH MAY RESULT FROM TAKING PART IN ANY DISCUSSION OR DECISION MAKING ON AN ISSUE BEFORE THE ASSOCIATION WHILE HAVING BUSINESS, PROFESSIONAL, OR PERSONAL INTERESTS WHICH COULD BIAS THEIR DECISIONS. IN ADDITION, EACH OFFICER AND DIRECTOR IS REQUIRED TO ANNUALLY REVIEW AND SIGN THEIR AGREEMENT WITH AND UNDERSTANDING OF THE ASSOCIATION'S CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section B, Line 15a ALL SALARY INCREASES ARE DISCRETIONARY AND SUBJECT TO THE ASSOCIATION'S OVERALL FINANCIAL HEALTH AND BUDGETARY MATTERS. SALARY INCREASES WILL BE MADE ON THE BASIS OF THE CEO'S PERFORMANCE AS MEASURED AGAINST THE JOB DESCRIPTION, IMPLEMENTATION OF THE ASSOCIATION'S STRATEGIC PLAN, STAYING WITHING THE BUDGET, AND ACHIEVING THE GOALS OF THE ASSOCIATION. ADDITIONALLY, TO ENSURE THAT COMPENSATION IS REASONABLE FOR SERVICES RENDERED, COMPARABILITY DATA WITH OTHER ASSOCIATIONS OF SIMILAR BUDGET AND SIZE SUCH AS, BUT NOT LIMITED TO, ASAE'S ANNUAL ASSOCIATION COMPENSATION & BENEFIT STUDY WILL BE REVIEWED.THE CEO'S PERFORMANCE WILL BE REVIEWED SEMI-ANNUALLY BY THE EXECUTIVE COMMITTEE, ANY SALARY ADJUSTMENTS WILL BE CONSIDERED ANNUALLY AND THE BASIS FOR ANY CHANGE WILL BE DOCUMENTED BY THE EXECUTIVE COMMITTEE. Form 990, Part VI, Section C, Line 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 DUE TO AFFILIATES MOVED FROM NET ASSETS TO LIABILITIES = -$63866 NAIFA - FLORIDA IFAPAC PO BOX 14365 TALLAHASSEE FL 32317 275062100 PAC FL 527 NAIFA- FL true NAIFA - FLORIDA EDUCATIONAL FDN PO BOX 14365 TALLAHASSEE FL 32317 593455328 EDUCATION FL 501(C)3 7 NAIFA- FL true false false false false false false false false false false false false false false false false false false false