MIAMI COMMUNITY CHARTER SCHOOL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MIAMI COMMUNITY CHARTER SCHOOL INC (EIN 20-0254954)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202501359349314705
- Schema version
- 2023v6.0
- 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 | 2025-05-15T17:15:43-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 650118209 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARCIA SANTA MARIA DE ARMAS TRUJILLO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 135 SAN LORENZO AVE STE 660 | AddressLine1Txt |
| City | CORAL GABLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33146 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200254954 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MIAMI COMMUNITY CHARTER SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MIAM | BusinessNameControlTxt |
| Phone | 3052452522 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SW REDLAND ROAD | AddressLine1Txt |
| City | FLORIDA CITY | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33034 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANA TORRES | PersonNm |
| Person Title | BOARD CHAIR | PersonTitleTxt |
| Phone | 3052452522 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEJANDRO TRUJILLO | PreparerPersonNm |
| PTIN | P01064712 | PTIN |
| Phone | 3054480404 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANA TORRES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SW REDLAND ROAD | AddressLine1Txt |
| City | FLORIDA CITY | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33034 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,249,037 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://MCCSEDU.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO OPERATE A CHARTER SCHOOL IN DADE COUNTY, FLORIDA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 126 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,760,202 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,029,025 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,704,093 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,942,568 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $304,008 | PYOtherRevenueAmt |
| CY Other Revenue | $277,444 | CYOtherRevenueAmt |
| PY Total Revenue | $12,768,303 | PYTotalRevenueAmt |
| CY Total Revenue | $15,249,037 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,470,171 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,574,021 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,356,604 | PYOtherExpensesAmt |
| CY Other Expenses | $6,418,396 | CYOtherExpensesAmt |
| PY Total Expenses | $12,826,775 | PYTotalExpensesAmt |
| CY Total Expenses | $13,992,417 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$58,472 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,256,620 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,813,560 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,898,968 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,562,851 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,391,639 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,250,709 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,507,329 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO OPERATE A CHARTER SCHOOL. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $12,314,028 | ExpenseAmt |
| Desc | MIAMI COMMUNITY CHARTER SCHOOL SERVES THE MIGRANT FARM WORKER FAMILIES, AND IS A 100% MINORITY SCHOOL. IN ADDITON TO SOCIO-ECONOMIC HARDSGIP, LACK OF LANGUAGE FLUENCY, HIGH CRIME RATE, LOW JOB MARKET, INSUFFICENT COMMUNITY RESOURCES IN THE AREA, RESTRICTS THE YOUTH OPPORTUNITIES TO SUCCEED. THE SCHOOL IS AN INDEPENDENT CHARTER SCHOOL, ESTABLISHED IN 2004 WITH 125 STUDENTS IN GRADES K - 4. THIS YEAR THE SCHOOL SERVES 1,095 STUDENTS, AND IN ADDITION TO A STRONG GENERAL EDUCATION, THE SCHOOL OFFERES BILINGUAL EDUCATION, MICROSOFT CERTIFICATION ACADEMY, DIGITAL DESIGN CERTIFICATION ACADEMY AND A VERY STRONG COLLEGE PREP AND AP PROGRAM. MIAMI COMMUNITY CHARTER SCHOOL HAS MADE POSITIVE CHANGES IN THE COMMUNITY. CURRENTLY 7 OF SCHOOLS ALUMNI ARE WORKING FOR THE SCHOOL IN PROFESSIONAL POSITIONS, AND IN GENERAL THE SCHOOL HAS CREATED OVER 120 JOBS IN THE AREA. THE SCHOOL HAS BUILT 34,000 SQ,FT. STATE OF THE ART IN THE COMMUNITY AND ANOTHER 30,000 SQ. FT. BUILDING IS CURRENTLY IN PROCESS. THE SCHOOL HAS REMAINED DEDICATED TO THE COMMUNITY THROUGH THE YEARS, AND ENOYS THE COMMUNITYS CONFIDENCE. | Desc |
| Total Program Service Expenses | $12,314,028 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | Yes (true) | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 126 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUILDING HOPE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9547671070 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1225 SE 2ND AVE | AddressLine1Txt |
| City | FORT LAUDERDALE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33316 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| JILA REZAIE | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $148,000 | $0 | $0 | |
| ANA TORRES | ||||||
| BOARD CHAIR | 8.00 | $0 | $0 | $0 | Yes (X) | |
| CARMEN MARINELLI | ||||||
| MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |
| HOWARD MURPHY | ||||||
| MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |
| SHAHRZAD SHAWN KHOSRAVI | ||||||
| MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |
| WILLIAM PRESSWOOD | ||||||
| MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $148,000 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| AIR B SCHOOL BUS TRANSPORTATION | ||||||
| 6241 SW 16 TERRACE | MIAMI | FL | 33155 | BUS TRANSPORTAT | $741,584 | |
| DIXIE CATERING | ||||||
| 2620 W 2ND AVE | HIALEAH | FL | 33010 | FOOD CATERING | $725,553 | |
| FULL DELIVERANCE BAPTIST CHURCH | ||||||
| 101 S REDLAND RD | FLORIDA CITY | FL | 33034 | LANDLORD | $289,035 | |
| NICOLAS MANAGEMENT GROUP INC | ||||||
| 8306 MILLS DR | MIAMI | FL | 33183 | CLEANING SERVIC | $249,077 | STE 233 |
| FLORIDA BLUE | ||||||
| PO BOX 45296 | JACKSONVILLE | FL | 32232 | HEALTH INSURANC | $179,439 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,029,025 | GovernmentGrantsAmt |
| Total Contributions | $2,029,025 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FTE-PER STUDENT FUNDING | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $12,942,568 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,942,568 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,942,568 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $277,444 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $277,444 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $277,444 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,249,037 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,220,012 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,574,021 | TotalAmt |
| Program Services | $6,827,271 | ProgramServicesAmt |
| Management And General | $746,750 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $665,880 | TotalAmt |
| Program Services | $597,392 | ProgramServicesAmt |
| Management And General | $68,488 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,449 | TotalAmt |
| Program Services | $313,604 | ProgramServicesAmt |
| Management And General | $34,845 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $480,580 | TotalAmt |
| Program Services | $432,648 | ProgramServicesAmt |
| Management And General | $47,932 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACTED SERVICES | $2,202,495 | $1,619,589 | $582,906 |
| SUPPLIES, MATERIALS | $809,681 | $728,713 | $80,968 |
| FOOD SERVICES | $746,315 | $746,315 | |
| UTILITIES | $496,922 | $447,230 | $49,692 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $668,074 | TotalAmt |
| Program Services | $601,266 | ProgramServicesAmt |
| Management And General | $66,808 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,992,417 | TotalAmt |
| Program Services | $12,314,028 | ProgramServicesAmt |
| Management And General | $1,678,389 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,562,216 | BOYAmt |
| EOY | $2,869,377 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $555,198 | BOYAmt |
| EOY | $555,544 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,075 | BOYAmt |
| EOY | $1,456,917 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,925 | BOYAmt |
| EOY | $39,234 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,478,573 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,912,143 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,867,890 | BOYAmt |
| EOY | $6,566,430 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $429,256 | BOYAmt |
| EOY | $411,466 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,813,560 | BOYAmt |
| EOY | $11,898,968 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $602,851 | BOYAmt |
| EOY | $596,639 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,960,000 | BOYAmt |
| EOY | $6,795,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,562,851 | BOYAmt |
| EOY | $7,391,639 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,250,709 | BOYAmt |
| EOY | $4,507,329 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,250,709 | BOYAmt |
| EOY | $4,507,329 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,813,560 | BOYAmt |
| EOY | $11,898,968 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,256,620 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,724,318 | OtherCostOrOtherBasisAmt |
| Book Value | $1,724,318 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,586,585 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,685,932 | DepreciationAmt |
| Book Value | $3,900,653 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,415,180 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,500,821 | DepreciationAmt |
| Book Value | $914,359 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,537,303 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,524,278 | DepreciationAmt |
| Book Value | $13,025 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $215,187 | OtherCostOrOtherBasisAmt |
| Depreciation | $201,112 | DepreciationAmt |
| Book Value | $14,075 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,566,430 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,249,037 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $15,249,037 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $15,249,037 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,992,417 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $13,992,417 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $13,992,417 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC NO 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC NO 740"). ASC 740 REQUIRED THAT THE IMPACT OF TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. AT 6/30/23, THERE WERE NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES TAX RETURNS WITH US FEDERAL AND OTHER TAX AUTHORITIES FOR WHICH STATUE LIMITATIONS MAY GO BACK TO THE YEAR ENDED 2021. | 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 | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS INCLUDED A NON-DISCRIMATION NOTICE IN THE SCHOOL NEWSPAPER AS WELL AS IN THEIR PUBLIC CHARTER NA. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MIAMI DADE COUNTY INDUSTRIAL DEVELO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issued | 2020-11-01 | BondIssuedDt |
| Issue Price | $7,260,000 | IssuePriceAmt |
| Purpose | REFINANCE OF PRIOR BOND ISSUED IN 2010 | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $6,117,396 | RetiredAmt |
| Total Proceeds | $7,260,000 | TotalProceedsAmt |
| In Reserve Fund | $503,750 | InReserveFundAmt |
| Issuance Costs From Proceeds | $218,744 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $146,056 | CapitalExpendituresAmt |
| Other Spent Proceeds | $274,054 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PURPOSE OF ISSUE DESCRIPTION | FormAndLineReferenceDesc |
| Explanation | SECURED MORTGAGE REFINANCE OF PRIOR BOND ISSUED IN 2010 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | MIAMI COMMUNITY CHARTER SCHOOL SERVES THE MIGRANT FARM WORKER FAMILIES, AND IS A 100% MINORITY SCHOOL. IN ADDITON TO SOCIO-ECONOMIC HARDSGIP, LACK OF LANGUAGE FLUENCY, HIGH CRIME RATE, LOW JOB MARKET, INSUFFICENT COMMUNITY RESOURCES IN THE AREA, RESTRICTS THE YOUTH OPPORTUNITIES TO SUCCEED. THE SCHOOL IS AN INDEPENDENT CHARTER SCHOOL, ESTABLISHED IN 2004 WITH 125 STUDENTS IN GRADES K - 4. THIS YEAR THE SCHOOL SERVES 1,095 STUDENTS, AND IN ADDITION TO A STRONG GENERAL EDUCATION, THE SCHOOL OFFERES BILINGUAL EDUCATION, MICROSOFT CERTIFICATION ACADEMY, DIGITAL DESIGN CERTIFICATION ACADEMY AND A VERY STRONG COLLEGE PREP AND AP PROGRAM. MIAMI COMMUNITY CHARTER SCHOOL HAS MADE POSITIVE CHANGES IN THE COMMUNITY. CURRENTLY 7 OF SCHOOLS ALUMNI ARE WORKING FOR THE SCHOOL IN PROFESSIONAL POSITIONS, AND IN GENERAL THE SCHOOL HAS CREATED OVER 120 JOBS IN THE AREA. THE SCHOOL HAS BUILT 34,000 SQ,FT. STATE OF THE ART IN THE COMMUNITY AND ANOTHER 30,000 SQ. FT. BUILDING IS CURRENTLY IN PROCESS. THE SCHOOL HAS REMAINED DEDICATED TO THE COMMUNITY THROUGH THE YEARS, AND ENOYS THE COMMUNITYS CONFIDENCE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND A DRAFT IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW. THE FINAL 990 IS PROVIDED TO THE BOARD FOR APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | AT EACH BOARD MEETING, THE AGENDA IS NOTATED TO REMIND BOARD MEMBERS TO RECUSE FROM VOTING ON ANY ITEM THAT MAY BE A CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE PRINCIPAL IS PAID IN ACCORDANCE WITH THE SCHOOL DISTRICTS PAY SCALES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |