2025-02-03T14:33:45-06:00 2023-12-31 593186310 THOMAS HOWELL FERGUSON PA 2615 CENTENNIAL BLVD SUITE 200 TALLAHASSEE FL 32308 990 2023-01-01 592641305 FLORIDA PUBLIC PENSION TRUSTEES ASSOCIATION INC FLOR 8008424064 2946 WELLINGTON CIRCLE EAST TALLAHASSEE FL 32309 KIMBERLIE E PRIOR CEO 8008424064 2025-02-03 1 1 STACEY T KOLKA P01371120 8506688100 2023 2025-03-06 01:10:19Z KIMBERLIE E PRIOR 2946 WELLINGTON CIRCLE EAST TALLAHASSEE FL 32309 2981371 0 X WWW.FPPTA.ORG X 1984 FL EDUCATE PUBLIC PENSION TRUSTEES AND ADMINISTRATORS. 9 9 6 40 0 0 533319 620227 1346343 2106963 1499 44228 63301 194291 1944462 2965709 5000 6000 0 0 497415 567818 0 0 0 1118401 1671314 1620816 2245132 323646 720577 2000200 2583257 885278 747757 1114922 1835500 X EDUCATE PUBLIC PENSION TRUSTEES AND ADMINISTRATORS. 0 0 711768 947573 THE TRUSTEE SCHOOLS OFFER CONTINUING EDUCATION (CEU) TRACKS FOR THOSE MAINTAINING CONTINUING EDUCATION CREDITS. 463642 751662 THE FPPTA ANNUAL CONFERENCE DRAWS APPROXIMATELY 700 PEOPLE EACH YEAR. THE CONFERENCE FOCUSES ON A MACRO-PERSPECTIVE OF THE INDUSTRY AND PUBLIC PENSION LANDSCAPE OVER TWO AND ONEHALF DAYS OF SPEAKERS. ATTENDEES ARE ENCOURAGED TO BRING THEIR FAMILIES TO THE ANNUAL CONFERENCE, TO NETWORK WITH INDUSTRY VENDORS AND EVENT SPONSORS IN THE EXHIBIT HALL, AND TO SPEND TIME LEARNING FROM ONE ANOTHER HOW TO PROTECT MUNICIPAL PENSION PLANS. 10851 117878 THE CPPT PROGRAM IS AN EDUCATIONAL TRACK DESIGNED TO BE COMPLETED OVER THE COURSE OF THREE FPPTA TRUSTEE SCHOOLS WITHIN A THREE-YEAR TIME FRAME. STUDENTS ARE EXPECTED TO COMPLETE AND PASS A TEST FOR EACH OF THE THREE PROGRAM TIERS: BASIC, INTERMEDIATE, AND ADVANCED. THE CURRICULUM COVERS A WIDE RANGE OF TOPICS AND LECTURES THAT WILL PREPARE TRUSTEES FOR THE PROCEDURES THAT ARE LEGALLY MANDATED; THE ETHICAL AND FIDUCIARY RULES THAT SHOULD INFORM TRUSTEES' ACTIONS; ACTIVITIES OF THE PROFESSIONALS HIRED BY THE PENSION BOARD; AND THE DAY-TO-DAY DECISIONS LIKELY TO ARISE IN THE ORDINARY COURSE OF THE TRUSTEE'S DUTIES AND ACTIVITIES. 658839 6000 474803 THE ORGANIZATION CONDUCTED VARIOUS SCHOOLS ATTENDED BY THE MEMBERS. THESE SCHOOLS PROVIDED CURRENT INFORMATION RELATIVE TO LEGAL MATTERS, INVESTING, AND RELEVANT TOPICS UTILIZED BY THE MEMBER BOARDS AND PENSION TRUSTEES. 658839 6000 474803 1845100 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 27 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X KIMBERLIE E PRIOR 8508424064 2946 WELLINGTON CIRCLE EAST TALLAHASSEE FL 32309 ANNELLY THOMPSON TREASURER 3.00 X X 0 0 0 CHAVE ASPINALL DIRECTOR EMERITUS 2.00 X 0 0 0 CHRISTOPHER SPENCER DIRECTOR 2.00 X 0 0 0 DWIGHT MATTINGLY DIRECTOR 2.00 X 0 0 0 KEN HARRISON DIRECTOR EMERITUS 1.00 X 0 0 0 NORRIS PARK DIRECTOR 2.00 X 0 0 0 PETE PRIOR CHAIRMAN 4.00 X X 0 0 0 TIMOTHY OLSEN VICE-CHAIRMAN 2.00 X X 0 0 0 WARREN WEST SECRETARY 2.00 X X 0 0 0 KIMBERLIE E PRIOR CEO 40.00 X 127890 0 16376 127890 0 16376 1 0 0 0 0 612227 8000 620227 TUITION 611430 947572 947572 ANNUAL CONFERENCE 611430 751663 751663 SPONSORSHIPS 611430 271850 271850 CPPT FEES 611430 117878 117878 PENSION FUNDAMENTALS 611430 18000 18000 2106963 44228 44228 25000 15662 9338 9338 INSURANCE RECOVERIES 900099 142289 142289 PUBLICATION REVENUE 900099 40450 40450 MISCELLANEOUS 611430 2214 2214 184953 2965709 2291916 0 53566 1000 1000 5000 5000 144265 87944 56321 359043 218872 140171 26360 16069 10291 38150 23256 14894 20043 12218 7825 59604 36335 23269 154908 96043 58865 11030 11030 9454 8479 975 35452 21765 13687 34678 21290 13388 86407 86407 1093669 1093669 587 360 227 20678 12605 8073 25848 20092 5756 CREDIT CARD FEES 56510 34449 22061 PUBLICATIONS EXPENSE 32357 19865 12492 DUES & SUBSCRIPTIONS 17266 10525 6741 EQUIPMENT LEASE 9949 6065 3884 2874 1762 1112 2245132 1845100 400032 0 1300076 202888 305685 1929269 1200 24352 47219 67458 517803 199156 328520 318647 17643 17500 23000 2000200 2583257 37120 43514 848158 686002 0 18241 885278 747757 X 1114922 1835500 1114922 1835500 2000200 2583257 720577 0 X 0 1 X 1 0 X 474034 526874 525523 533319 620227 2679977 1558055 567509 1280763 1346343 2106963 6859633 2032089 1094383 1806286 1879662 2727190 9539610 0 0 0 9539610 2597 2465 597 1655 44228 51542 2597 2465 597 1655 44228 51542 13776 17325 48387 54721 184953 319162 2048462 1114173 1855270 1936038 2956371 9910314 0.96260 0.98450 0.00520 0.00100 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: PUBLICATION REVENUE - 2019 AMOUNT: $ 13,325. 2020 AMOUNT: $ 17,325. 2023 AMOUNT: $ 40,450. MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 451. 2021 AMOUNT: $ 30,387. 2022 AMOUNT: $ 54,721. 2023 AMOUNT: $ 2,214. INSURANCE RECOVERIES - 2021 AMOUNT: $ 18,000. 2023 AMOUNT: $ 142,289. 38473 38473 429646 171523 258123 49684 27633 22051 318647 LEASE LIABILITY 18241 18241 X 2981371 15662 15662 2965709 0 2965709 2260794 15662 15662 2245132 0 2245132 PART X, LINE 2: MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE ASSOCIATION'S TAX EXEMPT STATUS, AND BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS ENDING PRIOR TO DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 15,662. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 15,662. SCHEDULE D PART XI, LINE 2D & PART XII, LINE 2D FOR AUDITED FINANCIAL STATEMENT PURPOSES, THE FUNDRAISING EXPENSES ARE INCLUDED IN EXPENSES. HOWEVER, FOR INCOME TAX RETURN PURPOSES, THE FUNDRAISING EXPENSES ARE INCLUDED ON FORM 990 PART VIII (STATEMENT OF REVENUES). GOLF TOURNAMENT 25000 25000 750 50 7925 2381 4556 25000 25000 750 50 7925 2381 4556 15662 9338 FORM 990, PART VI, SECTION A, LINE 2 THE BOARD CHAIR AND CEO ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 AND ACCOMPANYING SCHEDULES ARE PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE CEO. THE FORM 990 AND ACCOMPANYING SCHEDULES ARE SUBMITTED TO THE BOARD FOR THEIR REVIEW. ANY DISCREPANCIES ARE RESOLVED WITH THE INDEPENDENT ACCOUNTING FIRM PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS COMPLETE A COMPLIANCE QUESTIONNAIRE AS PART OF THE ORGANIZATION'S INDEPENDENT AUDIT. THE AUDIT COMMITTEE ANNUALLY EXAMINES AND APPRAISES THE ASSOCIATION'S INTERNAL CONTROL SYSTEM AS DOCUMENTED BY THE CEO. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION HAS A COMMITTEE TO REVIEW COMPENSATION AND BENEFITS. THIS COMMITTEE USES INFORMATION THAT HAS BEEN PUBLISHED REGARDING SALARY RANGES AND BENEFITS FOR SIMILAR MEMBERSHIP ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS THREE MOST CURRENT YEARS OF FORM 990 AND ITS FORM 1023 AVAILABLE UPON REQUEST. NO OTHER DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. REGULATION SECTION 1.263(A)-1(F) - DE MINIMIS SAFE HARBOR ELECTION TAXPAYER NAME: FLORIDA PUBLIC PENSION TRUSTEES TAXPAYER ADDRESS: 2946 WELLINGTON CIRCLE, TALLAHASSEE, FL 32309 TAXPAYER ID NUMBER: 59-2641305 YEAR-END: 12/31/23 UNDER IRC REGULATION SECTION 1.263(A)-1(F), THE TAXPAYER HEREBY ELECTS TO APPLY THE DE MINIMIS SAFE HARBOR ELECTION.