2024-01-12T16:03:57-05:00 2023-06-30 CABALLERO FIERMAN LLERENA & GARCIA LLP 8950 SW 74 COURT STE 1210 MIAMI FL 33156 990 2022-07-01 263087651 CITY OF HIALEAH EDUCATION ACADEMY INC CITY 2590 W 76TH STREET HIALEAH FL 33016 ESTEBAN BOVO JR CHAIRMAN, DIRECTOR 2023-12-11 true CARLOS HERNANDEZ 999009999 true NESTOR CABALLERO CPA MST P00392081 3056627272 2024-01-12 2022 2023-04-26 12:10:37Z ESTEBAN BOVO JR 2590 W 76TH STREET HIALEAH FL 33016 11819978 false X HIALEAHEDUACADEMY.COM X 2008 FL 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. 8 8 142 73 0 9517849 11703170 0 1905 66633 43656 50175 9563410 11819978 0 0 5563070 6789689 0 524442 3689045 4418844 9252115 11208533 311295 611445 4923364 5404390 1069199 1097093 3854165 4307297 X 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. false false 9832673 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. 9832673 true true false false false false false false false false true false false false true true true false true false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 50 0 true 142 true false false false false false false false false X 8 8 false true false false false false false true true false false true true true true true true false false false FL X ANA M MARTINEZ 3056692906 6340 SUNSET DRIVE MIAMI FL 33143 CARLOS ALVAREZ PRINCIPAL 40.00 X 183524 0 0 IVELISSE PUENTE OCAMPO VICE-PRINCIP 40.00 X X 105464 0 0 BRYAN CALVO DIRECTOR 2.00 X 0 0 0 VIVIAN CASALS-MUNOZ DIRECTOR 2.00 X 0 0 0 JACQUELINE GARCIA-ROVES SECRETARY, T 2.00 X X 0 0 0 ESTEBAN BOVO JR CHAIRMAN, DI 2.00 X X 0 0 0 MONICA PEREZ VC, DIRECTOR 2.00 X X 0 0 0 LUIS RODRIGUEZ DIRECTOR 2.00 X 0 0 0 JESUS TUNDIDOR DIRECTOR 2.00 X 0 0 0 CARL ZOGBY DIRECTOR 2.00 X 0 0 0 288988 2 false true false DADE BUILDERS CONTRACTORS INC 12209 NW 106 CT 105 MEDLEY FL 33178 REMODELING 255590 ACADEMICA DADE LLC 6340 SUNSET DRIVE MIAMI FL 33143 EDUCAT. SERVICE 248362 CHENEY BROTHERS ONE CHENEY WAY RIVIERA BEACH FL 33404 FOOD SERVICES 221919 3 484442 11218728 11703170 66633 66633 484442 CHARGES FOR SERVICES 31815 31815 MISCELLANEOUS INCOME 18360 18360 50175 11819978 50175 66633 105464 105464 5708029 4856611 851418 976196 976196 432450 432450 14488 14488 16500 16500 938796 414354 524442 66189 66189 306503 306503 905538 905538 42434 42434 357841 357841 52661 52661 LICENSES 413853 413853 MEALS FOR STUDENTS 249141 249141 AUDIO FURNITURE, FIXTURES 149296 149296 INSTRUCTIONAL SUPPLIES 126073 126073 347081 347081 11208533 9832673 851418 524442 2238368 2203014 1051722 1669652 230442 395 2640762 1109433 1402832 1531329 4923364 5404390 704494 238787 501008 364705 357298 1069199 1097093 X 3854165 4307297 3854165 4307297 4923364 5404390 X 611445 -158313 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2640762 1109433 1531329 1531329 ACCRUED PAYROLL EXPENSES 357298 357298 X 11819978 11819978 11819978 11208533 11208533 11208533 SCHEDULE D, PAGE 3, PART X 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. true true true true true true true false false false false false false false false true false true 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. VARIOUS 484442 484442 484442 484442 X X X X X false false false false false false false false false CARLOS ALVAREZ PRINCIPAL 183524 183524 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