2026-02-01T12:12:40-05:00 2025-06-30 990 2025-01-01 833600967 Florida Debate Initiative Inc % Samuel Irwin FLOR 4074536542 87 GENEVA DR OVIEDO FL 32765 Abraham Lopez President 2018926371 2026-02-02 2025 2025-03-06 01:10:19Z Tara Love Tedrow 87 GENEVA DR OVIEDO FL 32765 1047215 false X X 2019 FL The Florida Debate Initiative FDI promotes civics and debate education throughout Floridas schools by providing financial educational and leadership support for students and coaches. FDI carries out this mission in collaboration with the Florida Civics and Debate Initiative and other partners to expand access to debate programs statewide. 7 7 1 1300 0 0 1399096 1047215 0 0 0 0 0 0 1399096 1047215 0 0 0 0 161848 135051 0 0 0 1350311 1048647 1512159 1183698 -113063 -136483 1068638 1126030 6198 200073 1062440 925957 The Florida Debate Initiative FDI expands access to competitive speech and debate opportunities for Florida students by providing financial support training and educational resources to schools coaches and students. FDI partners with the Florida Civics and Debate Initiative to promote civic literacy communication and leadership skills statewide. 354939 0 0 FDI serves as the educational support organization for the Florida Civics and Debate Initiative FCDI a statewide program to expand speech and debate education in public private and charter schools. FDI provides funding for tournament operations instructional materials and statewide leadership events. During the fiscal year FDI supported over 207 schools 1400 students participating in our programs 1400 volunteers helped run our tournaments and over 20,800 Bright Futures hours were earned by students during the year. 324849 0 0 FDI conducts training sessions workshops and leadership development programs for coaches judges and students to strengthen the quality and sustainability of debate programs. Activities include professional development seminars instructional resources and certification support for new coaches with an emphasis on underserved and rural schools. 103282 0 0 FDI funds and coordinates regional and statewide debate tournaments providing financial and logistical support to host schools. The organization helps remove barriers to participation by covering registration fees travel stipends and event management costs. These tournaments cultivate civic engagement teamwork and public speaking skills among student participants. 336277 0 0 The Florida Debate Initiative FDI incurs a range of administrative and program support expenses necessary to fulfil its mission. These expenditures are allowable and approved under the Department of Education grant and directly support FDIs mission to expand access to speech and debate education statewide. Program service costs include: Insurance office supplies postage dues and utilities required to maintain operations and communications. Audiovisual and communications materials used in statewide outreach training and tournament promotion. Professional consultants including Alumni Association Grants Management Development Programs Administrative Project Coordination Accounting Fiscal Officer Financial Audit and Public Relations who provide specialized expertise program delivery compliance financial oversight and stakeholder engagement. Senior Advisor and President services for program strategy partnership coordination and overall organizational leadership. These operational costs collectively ensure compliance with grant requirements support effective program management and sustain the delivery of high-quality debate and civics education opportunities across Florida. 336277 0 0 1119347 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 false false false false false false false false false false false false false false false false true 187 0 true 1 true false false false false false false false 0 false false false false false 7 7 false false false false false false false true true false false true true true true false true true true false X TARA TEDROW 4074186361 87 GENEVA DRIVE OVIEDO FL 32765 ABRAHAM LOPEZ PRESIDENT 40.00 0.00 X X 114051 0 0 TARA L TEDROW CHAIRMAN 10.00 0.00 X X 0 0 0 Beth Eskin SENIOR ADVISOR TO PRESIDENT AND BOARD 10.00 0.00 X X 21000 0 0 CAROL BROWN SECRETARY 10.00 0.00 X 0 0 0 MARNA WESTON DIRECTOR 10.00 0.00 X 0 0 0 CHRIS SPENSER DIRECTOR 10.00 0.00 X 0 0 0 MARC ADLER DIRECTOR 10.00 0.00 X 0 0 0 Beverly Evans DIRECTOR 10.00 0.00 X 0 0 0 135051 0 0 0 false false false 0 0 0 0 1044382 2833 0 1047215 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1047215 0 0 0 0 0 0 0 0 0 0 0 135051 135051 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FDI Programmatic Expenses 292346 292346 0 0 FDI Operational Expenses (Designated for programs) 691950 691950 0 0 Other General & Administrative Costs 64351 0 64351 0 0 0 0 0 0 0 0 0 1183698 1119347 64351 0 0 0 0 0 1068638 443422 0 0 0 0 0 669382 0 0 0 0 0 0 0 0 0 13226 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1068638 1126030 6198 200073 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6198 200073 X 1062440 925957 0 0 1062440 925957 1068638 1126030 -136483 0 0 0 0 0 X false false true false X 334024 584657 1677768 1419382 1044382 5060213 0 0 0 0 0 0 0 0 0 0 0 0 334024 584657 1677768 1419382 1044382 5060213 5060213 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5060213 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Part VI, Line 11a THE ORGANIZATIONS FORM 990 WAS PROVIDED TO ITS BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE IRS. THE ORGANIZATIONS BOARD OF DIRECTORS HAS BEEN DELEGATED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FORM 990 PREPARATION REVIEW AND FILING PROCESS FOR THE ORGANIZATION. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A CONSULTANT A CPA WITH OVER 20 YEARS OF FINANCE AND ACCOUNTING EXPERIENCE TO PREPARE THE FORM 990. THE CONSULTANT WORKED CLOSELY WITH THE ORGANIZATIONS OFFICERS TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CONSULTANT PREPARED A DRAFT FORM 990 AND FURNISHED IT TO THE ORGANIZATION FOR REVIEW. THE BOARD OF DIRECTORS REVIEWED THE DRAFT FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CONSULTANT. REVISIONS WERE MADE TO THE DRAFT FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE TO THE ORGANIZATION FOR FINAL REVIEW AND APPROVAL. Part VI, Line 12c FLORIDA DEBATE INITIATIVE INC. HAS A WRITTEN CONFLICT OF INTEREST POLICY WITH WHICH IT REGULARLY MONITORS AND ENFORCES COMPLIANCE. FDIS CONFLICT OF INTEREST POLICY GOVERNS CONFLICTS OF INTEREST INVOLVING MEMBERS OF THE BOARD OF DIRECTORS AND COMMITTEES EMPOWERED TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. THE PURPOSE OF THE POLICY IS TO PROTECT THE INTERESTS OF FDI WHEN IT HAS ENTERED INTO OR IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT A PRIVATE INTEREST OF AN INTERESTED PERSON. INTERESTED PERSONS MUST DISCLOSE ALL CONFLICTS OF INTEREST AS DEFINED IN THE POLICY INCLUDING THOSE THAT MIGHT INFLUENCE OR BE PERCEIVED TO INFLUENCE THE ACTIONS OR DECISIONS OF THE INTERESTED PERSON. EACH INTERESTED PERSON SHALL COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY; HOWEVER SUCH ANNUAL DISCLOSURES SHALL BE SUPPLEMENTED PROMPTLY BY ADDITIONAL WRITTEN DISCLOSURES AS REQUIRED BY THIS POLICY I.E. WHEN AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARISES. ALL INTERESTED PERSONS SHALL BRING TO THE ATTENTION OF DISCLOSE TO FDI ANY ACTUAL OR PERCEIVED CONFLICT OF INTEREST INVOLVING ANY OTHER INTERESTED PERSON AND ANY NECESSARY MITIGATING BEHAVIOR IS TAKEN AT THAT TIME. INTERESTED PERSONS SHALL BRING TO THE ATTENTION OF DISCLOSE TO FEI ANY ACTUAL OR PERCEIVED CONFLICT OF INTEREST INVOLVING ANY OTHER INTERESTED PERSON AND ANY NECESSARY MITIGATING BEHAVIOR IS TAKEN AT THAT TIME. Part VI, Line 15 The Board reviewed compensation data for comparable Florida-based educational nonprofit organizations obtained from an independent third-party source. Based on this analysis and in consideration of FDIs size scope of operations and leadership responsibilities the Board approved a base salary of $172,885 plus a discretionary bonus based on meeting certain program specific objectives for the President effective July 1 2025 Part XII, Line 3b As of the date of filing this Form 990 the organizations Single Audit for the period ending June 30 2025 is in progress but not yet complete. The organization has engaged CoSurge CPAs to conduct the required audit in accordance with 2 C.F.R. Part 200 Subpart F Uniform Guidance and applicable state requirements. Steps taken to undergo the required audit include: The organization engaged CoSurge CPAs as the independent auditor for the fiscal period. Financial records supporting documentation and grant compliance materials have been compiled and provided to the auditor. The audit is expected to be completed by March 31 2026. Upon completion the audit report will be submitted to the Federal Audit Clearinghouse and the Florida Department of Education as required. The delay in audit completion is due to the organizations change in fiscal year from a calendar year December 31 to a June 30 year-end which created a short-period transition requiring coordination between the prior year audit cycle and the new fiscal year timeline. Part XII Line 1 | Explanation:| The organization changed its fiscal year end from December 31 to June 30 effective for the tax year beginning January 1 2025. This short-period return covers the transition period of January 1 2025 through June 30 2025. Form 1128 Application to Adopt Change or Retain a Tax Year was filed with the IRS on November 30 2025. The organization qualifies for automatic approval under Revenue Procedure 2006-45.