What makes an emplyee exempt or non exempt? What is the criteria for Florida?

Florida, like most states, follows the Federal regulations.

The attached link should help:

http://www.dol.gov/elaws/overtime.htm

I noticed more information in your other post (actually, you could have combined them, since they relate to the same subject).

What type of "professional"?

I am a therapist, and do group counseling.

I agree with the other responders in your other post, specifically DAW, who opined that you do meet the criteria for an exempt employee.

I agree - 99.99% certain you are exempt.