2026-09-15T16:37:51-07:00 2025-09-30 274042748 Accounting & Tax Edge LLC 864 1st Street South Winter Haven FL 33880 990 2024-10-01 590912649 East Polk County Association of Realtors Inc EAST 8632943163 1062 US 92 Auburndale FL 33823 Glenda Devane CEO 8632943163 2026-08-15 true true Christina L Hansen CPA P00015094 8638757853 2026-09-15 2024 EPCAR Glenda Devane 1062 US 92 Auburndale FL 33823 360111 false X WWW.EPCAR.COM X 1969 FL East Polk County Association of Realtors Inc. (EPCAR) provides quality education and services to members, and protects private property rights. 11 11 1 0 0 0 0 552390 357945 212014 0 5021 2166 769425 360111 0 0 344454 69562 0 0 425090 320979 769544 390541 -119 -30430 2199964 2147009 1217454 1194929 982510 952080 East Polk County Association of Realtors Inc. (EPCAR) provides quality education and services to members, and protects private property rights. false false EDUCATION CLASSES: PROVIDES REQUIRED AS WELL AS ADDITIONAL PROFESSIONAL DEVELOPMENT CLASSES TO MEMBERS. EPCAR MEMBERS HAVE A VARIETY OF PLATFORMS TO CHOOSE FROM: LIVE/IN PERSON CLASS OR LUNCH & LEARNS / MORNING OR AFTERNOON TIMES LIVE INSTRUCTOR OR INTERNET-BASED FORMATS. IN PARTNERSHIP WITH FLORIDA REALTORS, CONTRACT INSTRUCTORS, PLUS OTHER VENDORS LIKE OUR OWN BUSINESS PARTNERS. LEADERSHIP TRAINING: EPCAR HOSTS LEADERSHIP TRAINING EVENTS TO HELP PREPARE MEMBERS TO PERFORM THEIR DUTIES FOR THE ASSOCIATION. THESE CLASSES HELP BOTH LEADERSHIP AND GRIEVANCE AND PROFESSIONAL COMMITTEES BE PREPARED FOR POTENTIAL GRIEVANCE MATTERS FROM THE PUBLIC AT LARGE OR OTHER REALTOR MEMBERS. MEMBERSHIP MEETINGS: THE ASSOCIATION HOLDS GENERAL MEMBERSHIP MEETINGS EVERY OTHER MONTH WITH A TOTAL OF 5 REGULAR MEETINGS AND ONE ANNUAL AWARDS & INSTALLATION OF OFFICERS MEMBERSHIP MEETING/BANQUET. 6.PART III, LINE 4D, OTHER PROGRAM SERVICES: A.FUNDRAISING EVENTS/NETWORKING: EPCAR HOLDS REGULAR NETWORKING AND FUNDRAISING EVENTS TO HELP PROMOTE REAL ESTATE AND THE REALTOR PUBLIC IMAGE. ANNUALLY, THE PRESIDENT CHOOSES THE CHARITY OF CHOICE AND EPCARS TRADITION OF AWARDING SCHOLARSHIPS TO LOCAL HIGH SCHOOL STUDENTS IS ALSO INCLUDED IN ITS FUNDRAISING GOAL. EXAMPLES OF FUNDRAISING EVENTS INCLUDE ANNUAL GOLF TOURNAMENT, SPRING FUNG, CASINO NIGHT, AND ANNUAL BUSINESS EXPO. B.MEMBER INVOLVEMENT-COMMITTEE/TASKFORCE/COMMUNITY: MEMBER ENGAGEMENT AND INVOLVEMENT, WHILE A NORMAL CHALLENGE FOR MOST NONPROFITS, HAS REMAINED CONSTANT THIS YEAR DESPITE THE UPTURN OF THE MARKET. MEANWHILE, OUR MEMBERSHIP ENROLLMENT MAINTAINS A STEADY GROWTH THIS YEAR WITH 100 MEMBERS THIS FISCAL YEAR. C.ADVOCACY: EPCAR MEMBERS NOT ONLY BEUEVE IN ADVOCATING ISSUES AFFECTING THE REAL ESTATE INDUSTRY THROUGH THEIR PERSONAL DONATIONS TO RPAC, BUT ALSO GET ACTIVELY INVOLVED. ANNUALLY LEADERSHIP ATTENDS THE STATE AND NATIONAL ADVOCACY EVENTS (SEE 3(A).) D.PROFESSIONAL STANDARDS: ONE OF THE KEY SERVICES OF THE ASSOCIATION IS TO PROVIDE PROFESSIONAL STANDARDS ADMINISTRATION FOR ITS MEMBERS. WITH THE INCEPTION OF THE OMBUDSMAN PROGRAM, OUR PROSPECTIVE GRIEVANCES CONTINUE TO LESSEN AS THEY HAVE BEEN ADDRESSED BY THIS GROUP OF VOLUNTEERS BEFORE GETTING TO THE NEXT STEP, THE COMMITTEES. WHEN A MEMBER OF THE PUBLIC OR OTHER REALTOR MEMBER BEUEVES THAT THERES BEEN A VIOLATION OF THE NATIONAL ASSOCIATION OF REALTORS CODE OF ETHICS, AN OFFICIAL GRIEVANCE IS FILED WITH THE OFFICE. AS THE ADMINISTRATOR, THE ASSOCIATION EXECUTIVE WORKS FOR THE OMBUDSMAN, THE GRIEVANCE COMMITTEE AND PROFESSIONAL STANDARDS COMMITTEE, RESPECTIVELY, TO ADDRESS THE MATTER AND POSSIBLY CONDUCT AN ETHICS HEARING. WE ARE FORTUNATE TO CONTINUE TO RESOLVE CONCERNS AT THE ONSET. false false true true false false false true false true 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 false false false false true 0 0 true 1 true false false false false false false false false X 11 11 false false false false true true true true true false false false true true true true true true true false X Sanda Andrews 8632943163 1062 US 92 AUBURNDALE FL 33823 X R J Webb President 40.00 X X 0 0 0 Brent Morse Past President 0.00 X 0 0 0 Michael Brenner President Elect 0.00 X X 0 0 0 Danny Chandler Vice President 0.00 X X 0 0 0 Julie Phillips Secretary/Treasurer 0.00 X X 0 0 0 Christopher Loschiavo Director 0.00 X 0 0 0 Ryan Odenweller Director 0.00 X 0 0 0 Bryan Reeves Director 0.00 X 0 0 0 Scott Gearhart Director 0.00 X 0 0 0 Steven Silcock Director 0.00 X 0 0 0 Susan Human Director 0.00 X 0 0 0 false false false Dues 531390 170338 0 0 MLS 531390 0 0 0 Fees 531390 183667 0 0 Events 531390 0 0 0 SUPRA 531390 3940 0 0 0 0 0 357945 Other Income 531390 2166 2166 0 0 2166 360111 360111 0 0 41324 41324 0 0 111 111 0 0 18434 18434 0 0 9693 9693 0 0 5936 5936 0 0 8865 8865 0 0 107380 107380 0 0 13082 13082 0 0 129533 129533 0 0 35976 35976 0 0 20207 20207 0 0 390541 390541 0 0 133087 170173 253749 199686 1617619 117966 1535631 1499653 250397 250397 27000 27000 100 100 2199964 2147009 54096 5204 982625 974276 180733 215449 1217454 1194929 X 982510 952080 982510 952080 2199964 2147009 -30430 X false false false 0 0 0 0 0 false false false false 170338 0 0 0 0 Other EXPLANATION: EPCAR, AS A MEMBER OF THE FLORIDA REALTORS ASSOCIATION AND NATIONAL ASSOCIATION OF REALTORS (NAR), ENCOURAGES FROM ITS MEMBERS BOTH POLITICAL INVOLVEMENT AND CONTRIBUTIONS TO THE REALTOR PARTY. OUR MEMBERS USUALLY CONTRIBUTE ANNUALLY AT DUES BILLING BUT CAN ALSO CONTRIBUTE THROUGHOUT THE YEAR AND AT ANNUAL CONVENTIONS. FUNDS ARE MADE AVAILABLE FOR PROGRAMS AND ACCESSIBLE TO THE ASSOCIATIONS FOR LOCAL POLITICAL EFFORTS OR FINANCIAL RECOMMENDATIONS OF LOCAL CANDIDATES. false false 0 234245 234245 0 1365359 99951 1265408 0 0 0 18015 18015 0 0 0 1499653 Construction In Progress 0 Deposits 100 100 Dues Payable to Other Organizations 0 Payables 215257 Direct Deposit Liabilities 192 215449 Other 6 PART III, LINE 4D, OTHER PROGRAM SERVICES: A.FUNDRAISING EVENT & NETWORKING: EPCAR HOLDS REGULAR NETWORKING AND FUNDRAISING EVENTS TO HELP PROMOTE REAL ESTATE AND THE REALTOR PUBLIC IMAGE. ANNUALLY, THE PRESIDENT CHOOSES THE CHARITY OF CHOICE AND EPCARS TRADITION OF AWARDING SCHOLARSHIPS TO LOCAL HIGH SCHOOL STUDENTS IS ALSO INCLUDED IN ITS FUNDRAISING GOAL. EXAMPLES OF FUNDRAISING EVENTS INCLUDE ANNUAL GOLF TOURNAMENT, SPRING FLING, CASINO NIGHT, AND ANNUAL BUSINESS EXPO. B. MEMBER INVOLVEMENT COMMITTEE/TASKFORCE/COMMUNITY: MEMBER ENGAGEMENT AND INVOLVEMENT, WHILE A NORMAL CHALLENGE FOR MOST NON-PROFITS, HAS REMAINED CONSTANT THIS YEAR DESPITE THE UPTURN OF THE MARKET. MEANWHILE, OUR MEMBERSHIP ENROLLMENT MAINTAINS A STEADY GROWTH THIS YEAR WITH 100 MEMBERS THIS FISCAL YEAR. C. ADVOCACY EPCAR MEMBERS NOT ONLY BELIEVE IN ADVOCATING ISSUES AFFECTING THE REAL ESTATE INDUSTRY THROUGH THEIR PERSONAL DONATIONS TO RPAC, BUT ALSO GET ACTIVELY INVOLVED. ANNUALLY, LEADERSHIP ATTENDS THE STATE AND NATIONAL ADVOCACY EVENTS (SEE 3(A)) D. PROFESSIONAL STANDARDS: ONE OF THE KEY SERVICES OF THE ASSOCIATION IS TO PROVIDE PROFESSIONAL STANDARDS ADMINISTRATION FOR ITS MEMBERS. WITH THE INCEPTION OF THE OMBUDSMAN PROGRAM, OUR PROSPECTIVE GRIEVANCES CONTINUE TO LESSEN AS THEY HAVE BEEN ADDRESSED BY THIS GROUP OF VOLUNTEERS BEFORE GETTING TO THE NEXT STEP, THE COMMITTEES. WHEN A MEMBER OF THE PUBLIC OR OTHER REALTOR MEMBER BELIEVES THAT THERE HAS BEEN A VIOLATION OF THE NATIONAL ASSOCIATION OF REALTORS CODE OF ETHICS, AN OFFICIAL GRIEVANCE IS FILED WITH THE OFFICE. AS THE ADMINISTRATOR, THE ASSOCIATION EXECUTIVE WORKS FOR THE OMBUDSMAN, THE GRIEVANCE COMMITTEE AND PROFESSIONAL STANDARDS COMMITTEE, RESPECTIVELY, TO ADDRESS THE MATTER AND POSSIBLY CONDUCT AN ETHICS HEARING. WE ARE FORTUNATE TO CONTINUE TO RESOLVE CONCERNS AT THE ONSET. Pt VI, Line 6 CLASSES OF MEMBERS OR STOCKHOLDERS: EXPLAINATION: WE HAVE MEMBERS, PRIMARILY REALTOR AND AFFILIATED/BUSINESS PARTNER MEMBERS. Pt VI, Line 7a ELECTION OF MEMBERS AND THEIR RIGHTS: EXPLAINATION: ONLY REALTOR MEMBERS VOTE FOR THE ELECTION OF THE BOARD OF DIRECTORS AS STIPULATED IN THE BYLAWS AT THE ANNUAL MEETING. Pt VI, Line 7b DECISIONS SUBJECT TO APPROVAL OF MEMBERS: EXPLAINATION: THE REALTOR MEMBERS MUST APPROVE THE ELECTION OF MEMBERS OF THE BOARD OF DIRECTORS AS WELL AS ANY CHANGES OR AMENDMENTS TO THE BYLAWS AT THE CURRENT BOARD MEETING. Pt VI, Line 11b ORGANIZATIONS PROCESS TO REVIEW FORM 990: EXPLANATION: BEFORE THE 990 IS FILED, IT IS REVIEWED BY CURRENT PRESIDENT, TREASUER AND ASSOCIATION EXECUTIVE AND SIGNED AFTER REVIEW. FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS AT THE CURRENT BOARD MEETING. Pt VI, Line 12c ENFORCEMENT OF CONFLICTS POLICY: EXPLAINATION: IT IS PART OF THE EMPLOYMENT PROCESS FOR EMPLOYEES AND AS SUCH, IS REVIEWED WITH STAFF. AS TO THE BOARD OF DIRECTORS THIS IS REVIEWED IN AN ANNUAL TRAINING FOR LEADERSHIP AND OF COURSE REMINDED OF THROUGHOUT THE YEAR AS POTENTIAL ISSUES ARISE. Pt VI, Line 15a COMPENSATION PROCESS FOR TOP OFFICIAL: EXPLAINATION: THE PROCESS OF DETERMINING COMPENSATION TO THE ASSOCIATED EXECUTIVE IS BY REVIEW AND RECOMMENDATION OF EXECUTIVE COMMITTEE (PER BUDGET GUIDELINES) AND FINAL APPROVAL OF THE BOARD OF DIRECTORS. FINAL COPY OF EMPLOYMENT CONTRACT SIGNED BY CEO (AE) AND PRESIDENT AND PROVIDED TO CEO AND ASSOCIATION LEGAL COUNSEL FOR FILING PURPOSES. Pt VI, Line 15b COMPENSATION PROCESS FOR OFFICERS: EXPLAINATION: THE PROCESS OF DETERMINING COMPENSATION ABOUT OFFICERS AND KEY EMPLOYEES IS: ONLY THE CEO (TITLED CHANGED FROM AE) (KEY EMPLOYEE)IS COMPENSATED AND PAY DETERMINED UPON RECOMMENDATION OF THE EXECUTIVE COMMITTEE TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL AND PER BUDGET GUIDELINES. COMPENSATION AND PERFORMANCE REVIEWED AT LEAST ANNUALLY AND DOCUMENTED IN EMPLOYEE FILE FOR REGULAR EMPLOYEES BY THE CEO. FOR THE CEO, THE PRESIDENT SIGNS EVALUATION AND FILES WITH LEGAL COUNSEL WITH COPY TO EMPLOYEE. Pt VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLAINATION: EXPLAINATION: GOVERNING DOCUMENTS SUCH AS BYLAWS AND POLICIES ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE. OTHER DOCUMENTS SUCH AS THE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON A QUESTION BY APPOINTMENT. Other PART III,LINE 4D, OTHER PROGRAM SERVICES: A. FUND RAISING EVENT & NETWORKING: EPCAR HOLDS REGULAR NETWORKING AND FUNDRAISING EVENTS TO HELP PROMOTE REAL ESTATE AND THE REALTOR PUBLIC IMAGE. ANNUALLY, THE PRESIDENT CHOOSES THE CHARITY OF CHOICE AND EPCARS TRADITION OF AWARDING SCHOLARSHIPS TO LOCAL HIGH SCHOOL STUDENTS IS ALSO INCLUDED IN ITS FUNDRAISING GOAL. EXAMPLES OF FUNDRAISING EVENTS INCLUDE ANNUAL GOLF TOURNAMENT, SPRING FLING, CASINO NIGHT, AND ANNUAL BUSINESS EXPO. B. MEMBER INVOLVEMENT COMMITTEE/TASKFORCE/COMMUNITY: MEMBER ENGAGEMENT AND INVOLVEMENT, WHILE A NORMAL CHALLENGE FOR MOST NONPROFITS, HAS REMAINED CONSTANT THIS YEAR DESPITE THE UPTURN OF THE MARKET. MEANWHILE, OUR MEMBERSHIP ENROLLMENT MAINTAINS A STEADY GROWTH THIS YEAR WITH 100 MEMBERS THIS FISCAL YEAR. C. ADVOCACY EPCAR MEMBERS NOT ONLY BELIEVE IN ADVOCATING ISSUES AFFECTING THE REAL ESTATE INDUSTRY THROUGH THEIR PERSONAL DONATIONS TO RPAC, BUT ALSO GET ACTIVELY INVOLVED. ANNUALLY LEADERSHIP ATTENDS THE STATE AND NATIONAL ADVOCACY EVENTS (SEE 3(A)). D. PROFESSIONAL STANDARDS: ONE OF THE KEY SERVICES OF THE ASSOCIATION IS TO PROVIDE PROFESSIONAL STANDARDS ADMINISTRATION FOR ITS MEMBERS. WITH THE INCEPTION OF THE OMBUDSMAN PROGRAM, OUR PROSPECTIVE GRIEVANCES CONTINUE TO LESSEN, AS THEY HAVE BEEN ADDRESSED BY THIS GROUP OF VOLUNTEERS BEFORE GETTING TO THE NEXT STEP, WHICH IS THE COMMITTEES. WHEN A MEMBER OF THE PUBLIC OR OTHER REALTOR MEMBER BELIEVES THAT THERES BEEN A VIOLATION OF THE NATIONAL ASSOCIATION OF REALTORS CODE OF ETHICS, AN OFFICIAL GRIEVANCE IS FILED WITH THE OFFICE. AS THE ADMINISTRATOR, THE ASSOCIATION EXECUTIVE WORKS FOR THE OMBUDSMAN, THE GRIEVANCE COMMITTEE AND PROFESSIONAL STANDARDS COMMITTEE, RESPECTIVELY, TO ADDRESS THE MATTER AND POSSIBLY CONDUCT AN ETHICS HEARING. WE ARE FORTUNATE TO CONTINUE TO RESOLVE CONCERNS AT THE ONSET. Form 990, Part III, Line 4d 6.PART III, LINE 4D, OTHER PROGRAM SERVICES: A.FUNDRAISING EVENTS/NETWORKING: Form 990, Part III, Line 4d AND ANNUAL BUSINESS EXPO. Form 990, Part III, Line 4d C.ADVOCACY: Form 990, Part III, Line 4d STANDARDS ADMINISTRATION FOR ITS MEMBERS. WITH THE INCEPTION Form 990, Part III, Line 4d AS THE ADMINISTRATOR, THE ASSOCIATION EXECUTIVE WORKS FOR THE OMBUDSMAN, Form 990, Part IX, Line 11g Fees - Genaral 213. 213. Form 990, Part IX, Line 11g Bank Fees 7393. 7393. Form 990, Part IX, Line 11g Property Taxes 12026. 12026. Form 990, Part IX, Line 11g Licenses & Fees 1147. 1147. Form 990, Part IX, Line 11g Copier 6026. 6026. Form 990, Part IX, Line 11g Dues & Subscriptions 844. 844. Form 990, Part IX, Line 11g Computer Fees 14588. 14588. Form 990, Part IX, Line 11g Computer Website Management 15700. 15700. Form 990, Part IX, Line 11g Lawn Maintenance 4800. 4800. Form 990, Part IX, Line 11g Utilities - Electric 5804. 5804. Form 990, Part IX, Line 11g Utilities - Water/Sewer 2030. 2030. Form 990, Part IX, Line 11g Travel - Directors 1172. 1172. Form 990, Part IX, Line 11g Facilities Maintenance 2963. 2963. Form 990, Part IX, Line 11g Global YPN Councel 500. 500. Form 990, Part IX, Line 11g Professional Development 785. 785. Form 990, Part IX, Line 11g Great American Realtor Days 2574. 2574. Form 990, Part IX, Line 11g Golf Scolarships 7140. 7140. Form 990, Part IX, Line 11g Golf Scolarships 3207. 3207. Form 990, Part IX, Line 11g Fire District 10 3986. 3986. Form 990, Part IX, Line 11g Membership Meetings 280. 280. Form 990, Part IX, Line 11g Miscellaneous 16465. 16465. Form 990, Part IX, Line 11g Building Supplies -2266. -2266. Form 990, Part IX, Line 11g Round 3. 3. EXEMPT ORGANIZATION IS A MEMBER ORGANIZATION WITH CONSTANTLY CHANGING OFFICERS, MANY OF WHOM LEAVE MID WAY THROUGH A ONE YEAR TERM. THE ORGANIZATION HAS NO CONTINUING EMPLOYEES WHO ARE RESPONSIBLE FOR RECORDKEEPING OR OTHER CLERICAL DUTIES. A NEWLY ELECTED TREASURER EACH YEAR HAS DIFFICULTY LEARNING DUTIES FOR THE ORGANIZATION AND OFTEN HAS NO KNOWLEDGE OF THE COMPLIANCE ISSUES FOR THE ORGANIZATION UNTIL IT IS TOO LATE, AS WAS THE CASE IN QUESTION WITH REGARDS TO THIS RETURN. FURTHER, THIS CPA FIRM WAS HIRED ONLY A SHORT TIME BEFORE THE EXTENDED DUE DATE OF THE RETURN AND DUE TO THE COMPLEX NATURE OF GATHERING NEEDED INFORMATION, WAS UNABLE TO COMPLETE THE RETURN BY THE EXTENDED DEADLINE.