CITY OF HIALEAH EDUCATION ACADEMY INC: Form 990, tax year 2022
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- Organization
- CITY OF HIALEAH EDUCATION ACADEMY INC (EIN 26-3087651)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-01-12
- IRS object ID
- 202420169349303347
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-01-12T16:03:57-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CABALLERO FIERMAN LLERENA & GARCIA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8950 SW 74 COURT STE 1210 | AddressLine1Txt |
| City | MIAMI | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33156 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263087651 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF HIALEAH EDUCATION ACADEMY | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CITY | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2590 W 76TH STREET | AddressLine1Txt |
| City | HIALEAH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33016 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ESTEBAN BOVO JR | PersonNm |
| Person Title | CHAIRMAN, DIRECTOR | PersonTitleTxt |
| Signature | 2023-12-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CARLOS | PersonFirstNm |
| Person Last | HERNANDEZ | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NESTOR CABALLERO CPA MST | PreparerPersonNm |
| PTIN | P00392081 | PTIN |
| Phone | 3056627272 | PhoneNum |
| Preparation | 2024-01-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ESTEBAN BOVO JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2590 W 76TH STREET | AddressLine1Txt |
| City | HIALEAH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,819,978 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HIALEAHEDUACADEMY.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE SCHOOL'S MISSION IS TO PROVIDE A HIGH-QUALITY CAREER-ORIENTED CURRICULUM FOR 21ST CENTURY OCCUPATIONS AND PREPARE STUDENTS FOR A MULTILINGUAL WORK ENVIRONMENT, AS WELL AS FOR A SUCCESSFUL PROGRESSION INTO POST SECONDARY STUDIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 142 | TotalEmployeeCnt |
| Total Volunteers | 73 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $9,517,849 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,703,170 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,905 | PYInvestmentIncomeAmt |
| CY Investment Income | $66,633 | CYInvestmentIncomeAmt |
| PY Other Revenue | $43,656 | PYOtherRevenueAmt |
| CY Other Revenue | $50,175 | CYOtherRevenueAmt |
| PY Total Revenue | $9,563,410 | PYTotalRevenueAmt |
| CY Total Revenue | $11,819,978 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,563,070 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,789,689 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $524,442 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,689,045 | PYOtherExpensesAmt |
| CY Other Expenses | $4,418,844 | CYOtherExpensesAmt |
| PY Total Expenses | $9,252,115 | PYTotalExpensesAmt |
| CY Total Expenses | $11,208,533 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $311,295 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $611,445 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,923,364 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,404,390 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,069,199 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,097,093 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,854,165 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,307,297 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SCHOOL'S MISSION IS TO PROVIDE A HIGH-QUALITY CAREER-ORIENTED CURRICULUM FOR 21ST CENTURY OCCUPATIONS AND PREPARE STUDENTS FOR A MULTILINGUAL WORK ENVIRONMENT, AS WELL AS FOR A SUCCESSFUL PROGRESSION INTO POST SECONDARY STUDIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $9,832,673 | ExpenseAmt |
| Desc | THE SCHOOL'S GOALS REFLECT THE NEEDS AND VIEWS OF A BROAD CONSTITUENCY WITHIN THE CITY OF HIALEAH, FLORIDA, THE NEEDS OF THE LOCAL LABOR MARKET, THE EXPRESSED DESIRES OF PARENTS AND STUDENTS, THE LACK OF SCHOOL TO CAREER OPTIONS AND THE DESIRE TO MAINTAIN THE HISPANIC CULTURAL IDENTITY AND HERITAGE OF THE PREDOMINANTLY HISPANIC CITY OF HIALEAH. | Desc |
| Total Program Service Expenses | $9,832,673 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 50 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 142 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANA M MARTINEZ | PersonNm |
| Phone | 3056692906 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6340 SUNSET DRIVE | AddressLine1Txt |
| City | MIAMI | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33143 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| CARLOS ALVAREZ | |||||||
| PRINCIPAL | 40.00 | Yes (X) | $183,524 | $0 | $0 | ||
| IVELISSE PUENTE OCAMPO | |||||||
| VICE-PRINCIP | 40.00 | $105,464 | $0 | $0 | Yes (X) | Yes (X) | |
| BRYAN CALVO | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| VIVIAN CASALS-MUNOZ | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JACQUELINE GARCIA-ROVES | |||||||
| SECRETARY, T | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| ESTEBAN BOVO JR | |||||||
| CHAIRMAN, DI | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| MONICA PEREZ | |||||||
| VC, DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| LUIS RODRIGUEZ | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JESUS TUNDIDOR | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| CARL ZOGBY | |||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $288,988 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DADE BUILDERS CONTRACTORS INC | |||||
| 12209 NW 106 CT 105 | MEDLEY | FL | 33178 | REMODELING | $255,590 |
| ACADEMICA DADE LLC | |||||
| 6340 SUNSET DRIVE | MIAMI | FL | 33143 | EDUCAT. SERVICE | $248,362 |
| CHENEY BROTHERS | |||||
| ONE CHENEY WAY | RIVIERA BEACH | FL | 33404 | FOOD SERVICES | $221,919 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $484,442 | FundraisingAmt |
| Government Grants | $11,218,728 | GovernmentGrantsAmt |
| Total Contributions | $11,703,170 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,633 | TotalRevenueColumnAmt |
| Exclusion | $66,633 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $484,442 | ContriRptFundraisingEventAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CHARGES FOR SERVICES | $31,815 | $31,815 |
| MISCELLANEOUS INCOME | $18,360 | $18,360 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $50,175 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,819,978 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,175 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $66,633 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,464 | TotalAmt |
| Program Services | $105,464 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,708,029 | TotalAmt |
| Program Services | $4,856,611 | ProgramServicesAmt |
| Management And General | $851,418 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $976,196 | TotalAmt |
| Program Services | $976,196 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,450 | TotalAmt |
| Program Services | $432,450 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,488 | TotalAmt |
| Program Services | $14,488 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,500 | TotalAmt |
| Program Services | $16,500 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $938,796 | TotalAmt |
| Program Services | $414,354 | ProgramServicesAmt |
| Fundraising | $524,442 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,189 | TotalAmt |
| Program Services | $66,189 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,503 | TotalAmt |
| Program Services | $306,503 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $905,538 | TotalAmt |
| Program Services | $905,538 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,434 | TotalAmt |
| Program Services | $42,434 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $357,841 | TotalAmt |
| Program Services | $357,841 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,661 | TotalAmt |
| Program Services | $52,661 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| LICENSES | $413,853 | $413,853 |
| MEALS FOR STUDENTS | $249,141 | $249,141 |
| AUDIO FURNITURE, FIXTURES | $149,296 | $149,296 |
| INSTRUCTIONAL SUPPLIES | $126,073 | $126,073 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,081 | TotalAmt |
| Program Services | $347,081 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,208,533 | TotalAmt |
| Program Services | $9,832,673 | ProgramServicesAmt |
| Management And General | $851,418 | ManagementAndGeneralAmt |
| Fundraising | $524,442 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,238,368 | BOYAmt |
| EOY | $2,203,014 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,051,722 | BOYAmt |
| EOY | $1,669,652 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,442 | BOYAmt |
| EOY | $395 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,640,762 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,109,433 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,402,832 | BOYAmt |
| EOY | $1,531,329 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,923,364 | BOYAmt |
| EOY | $5,404,390 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $704,494 | BOYAmt |
| EOY | $238,787 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $501,008 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $364,705 | BOYAmt |
| EOY | $357,298 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,069,199 | BOYAmt |
| EOY | $1,097,093 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,854,165 | BOYAmt |
| EOY | $4,307,297 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,854,165 | BOYAmt |
| EOY | $4,307,297 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,923,364 | BOYAmt |
| EOY | $5,404,390 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $611,445 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$158,313 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,640,762 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,109,433 | DepreciationAmt |
| Book Value | $1,531,329 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,531,329 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED PAYROLL EXPENSES | Desc |
| Amt | $357,298 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $357,298 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,819,978 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $11,819,978 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $11,819,978 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,208,533 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $11,208,533 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $11,208,533 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY- THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE SCHOOL BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SCHOOLS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; THERE ARE CURRENLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE SCHOOL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2019. THE SCHOOL'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSES AND OTHER EXPENSES, RESPECTIVELY. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE ORGANIZATION HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY IN THEIR STUDENT APPLICATION PACKAGE. |
| SCHEDULE E, LINE 6 | THE SCHOOL RECEIVES FUNDING FROM THE MIAMI-DADE COUNTY PUBLIC SCHOOL DISTRICT. FUNDING IS RECEIVED FROM THE STATE OF FLORIDA THAT IS BASED, IN PART, ON THE NUMBER OF FULL TIME EQUIVALENT (FTE) STUDENTS ENROLLED IN THE SCHOOL. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | VARIOUS | Event1Nm |
| Gross Receipts Event1 | $484,442 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $484,442 | CharitableContriEvent1Amt |
| Gross Receipts Total | $484,442 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $484,442 | CharitableContributionsTotAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARLOS ALVAREZ | PersonNm |
| Title | PRINCIPAL | TitleTxt |
| Base Compensation Filing Org | $183,524 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $183,524 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE SCHOOL'S MISSION IS TO PROVIDE A HIGH-QUALITY CAREER-ORIENTED CURRICULUM FOR 21ST CENTURY OCCUPATIONS AND PREPARE STUDENTS FOR A MULTILINGUAL WORK ENVIRONMENT, AS WELL AS FOR A SUCCESSFUL PROGRESSION INTO POST SECONDARY STUDIES. |
| FORM 990, PAGE 6, PART VI, LINE 3 | THE ORGANIZATION DOES DELEGATE CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS OR TRUSTEES, OR KEY EMPLOYEES TO A MANAGEMENT COMPANY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS REVIEWED AND SIGNED BY THE ORGANIZATION'S AUTHORIZED REPRESENTATIVE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | A RELATED PARTY QUESTIONNAIRE IS COMPLETED ANNUALLY BY EACH MEMBER. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST. FORM 990 IS AVAILABLE ONLINE THRU GUIDESTAR.ORG WEBSITE. |
| FORM 990, PART XI, LINE 9 | PRIOR-PERIOD ADJUSTMENT THE BEGINNING NET POSITION OF THE GOVERNMENTAL ACTIVITIES IN THE GOVERNMENT-WIDE STATEMENT OF NET POSITION AND THE BEGINNING FUND BALANCE ON THE FUND LEVEL BALANCE SHEET HAVE BEEN RESTATED TO RECORD A PRIOR PERIOD ADJUSTMENT TO CORRECT THE SCHOOL'S PAYROLL RELATED EXPENDITURES. A RECONCILIATION OF THE PRIOR PERIOD ENDING NET POSITION TO THE CURRENT YEAR BEGINNING NET POSITION FOR THE GOVERNMENTAL ACTIVITIES IS AS FOLLOWS: BEGINNING NET POSITION, AS PREVIOUSLY REPORTED 3,854,165 ADJUSTMENT TO CORRECT PAYROLL EXPENSES (158,313) BEGINNING NET POSITION, AS RESTATED 3,695,852 BEGINNING FUND BALANCE, AS PREVIOUSLY REPORTED 2,451,333 ADJUSTMENT TO CORRECT PAYROLL EXPENDITURES 158,313) BEGINNING NET POSITION, AS RESTATED 2,293,020 |