Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 5.2% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$214,755
Up $55,578 (+35%) from 2013
Net Assets
Down-$219,625
Down $285,020 (-436%) from 2013
Liabilities
Up$434,380
Up $340,598 (+363%) from 2013
Revenue
$2,298,141
No earlier filing loaded for comparison.
Expenses
Up$2,536,712
Up $34,782 (+1.4%) from 2013
Net Income
-$238,571
No earlier filing loaded for comparison.
The organization contributes to the rich cultural texture of the coconut grove community by offering a diverse presentation of artistic disciplines where knowledge and creatively go hand in hand. There is interaction between the educational and the professional world and an expectation that teachers are learners too. All learners will participate through a rich curriculum in academics and professional presentations of the fine arts deepening knowledge and integrating abilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Loans From Officers Directors | - | $183,909 | - |
| Cash and Non-Interest-Bearing Accounts | $21,288 | $78,071 | ▲ $56,783 |
| Land, Buildings, and Equipment, Net | $71,144 | $58,176 | ▼ $12,968 |
| Pledges and Grants Receivable | $56,250 | $56,250 | → $0 |
| Prepaid Expenses and Deferred Charges | $5,320 | $5,320 | → $0 |
| Total Assets | $159,177 | $214,755 | ▲ $55,578 |
| Other Assets Total | $5,175 | $16,938 | ▲ $11,763 |
| Liabilities | |||
| Other Liabilities | - | $163,756 | - |
| Mortgage Notes Payable Secured by Investment Property | - | $50,362 | - |
| Accounts Payable and Accrued Expenses | $93,782 | $36,353 | ▼ $57,429 |
| Total Liabilities | $93,782 | $434,380 | ▲ $340,598 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $65,395 | $-219,625 | ▼ $285,020 |
| Total Net Assets Fund Balance | $65,395 | $-219,625 | ▼ $285,020 |
| Total Liabilities and Net Assets / Fund Balance | $159,177 | $214,755 | ▲ $55,578 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $38,526 | $189,841 | $228,367 |
| Leasehold Improvements | $19,650 | $1,844 | $21,494 |
| Other Assets Org | $16,938 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Elda Herrera | Principal | FT | $120,000 | $120,000 |
| Jorge Fernandez | Assistant Pr | FT | $82,000 | $82,000 |
| Name | Title |
|---|---|
| Lourdes Pena | Chairperson |
| Octavio Hernandez | Director |
| Richard Dunn | Director |
| Sheri Friedman | Director |
| Sinuhe Vega | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,433,356 |
| Salaries, Compensation, and Employee Benefits | $1,103,356 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $906,015 | - | - | $906,015 |
| Occupancy | - | $632,914 | - | $632,914 |
| Current Officers, Directors, Trustees, and Key Employees | $197,341 | - | - | $197,341 |
| All Other Expenses | $118,608 | - | - | $118,608 |
| Other Expenses | $57,244 | - | - | $57,244 |
| Depreciation Depletion | $21,350 | - | - | $21,350 |
| Total Functional Expenses | $1,903,798 | $632,914 | $0 | $2,536,712 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,536,712 |
| Total Expenses per Audited Statements | $2,536,712 |
| Total Expenses per Form 990 | $2,536,712 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Authorized Rep | Management Fees | No | $81,774 |
| - | Authorized Rep | Food Services | No | $78,165 |
| - | Authorized Rep | Rent | No | $23,970 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | - | $183,909 | - |
| Liability | Amount |
|---|---|
| Accrued Wages Payable | $163,756 |
“Organization's process used to review the 990 is submitted to the board of directors for review upon completion and prior to submission to the irs. The board review the 990 at its monthly board of directors meeting or if that does not coincide with the time frame of the completion/submission, a separate meeting is covened for this specific purpose.”
“Direct monitoring and conflict check of contracts entered into by the organization and direct inquiry of the officer, director or key employee that may have a relationship or appear to have a relationship that may present a conflict of interest.”
“The organization uses the florida leaders evaluation system to evaluate the director of the school to determine what his/her level of performance has been for the year. The evaluation using the florida school leaders evaluation system is performed by edu management, llc, the company providing educational management services to the organization. Once the initial evaluation is completed, the management company requests and receives comments from the director being evaluated. A member of the organizations's governing board assigned to the task of reviewing the evaluation and the director's responses reviews the documentation and personally interviews the director and negotiates his compensation. The member of the governing board then reports his/her findings and provides recommendations to all members of the governing board at a meeting called for that purpose. The entire board then decides whether to retain the director and if applicable, the details of the compensation to be offered to the school leader during the following year.”
“The documents of the organization are made available to the public upon request.”
“The organization contributes to the rich cultural texture of the coconut grove community by offering a diverse presentation of artistic disciplines where knowledge and creatively go hand in hand. There is interaction between the educational and the professional world and an expectation that teachers are learners too. All learners will participate through a rich curriculum in academics and professional presentations of the fine arts deepening knowledge and integrating abilities.”
“Adjust prior year net assets 46,449”
“The school qualifies as a tax exempt organization under the internal revenue code section 501(c)(3), and is, therefore, exempt from income tax. Accordingly, no tax provision has been made in the accompanying financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 93782 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 36353 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION CONTRIBUTES TO THE RICH CULTURAL TEXTURE OF THE COCONUT GROVE COMMUNITY BY OFFERING A DIVERSE PRESENTATION OF ARTISTIC DISCIPLINES WHERE KNOWLEDGE AND CREATIVELY GO HAND IN HAND. THERE IS INTERACTION BETWEEN THE EDUCATIONAL AND THE PROFESSIONAL WORLD AND AN EXPECTATION THAT TEACHERS ARE LEARNERS TOO. ALL LEARNERS WILL PARTICIPATE THROUGH A RICH CURRICULUM IN ACADEMICS AND PROFESSIONAL PRESENTATIONS OF THE FINE ARTS DEEPENING KNOWLEDGE AND INTEGRATING ABILITIES. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 118608 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 118608 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | SMART MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3054484053 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 7990 SW 117 AVE SUITE 206 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | MIAMI |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 33183 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 21288 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 78071 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 197341 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 197341 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2189314 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1433356 |
| IRS990/CYOtherRevenueAmt | 0 | 108827 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -238571 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1103356 |
| IRS990/CYTotalExpensesAmt | 0 | 2536712 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2298141 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 21350 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 21350 |
| IRS990/Desc | 0 | THE ACADEMY OF ARTS AND MINDS HAS A UNIQUE ACADEMIC PROGRAM. WE SERVE AN ARTISTIC CULTURAL STUDENT POPULATION VARYING FROM DANCE, MUSIC, VOCALS, PHOTOGRAPHY, LITERAL EXPRESSION AND DRAMATIC PERFORMANCES. OUR PERFORMING ARTS PROGRAM HAS BEEN RECOGNIZED AT THE STATE LEVEL AS BEING RANKED ONE OF THE TOP 5% HIGH SCHOOLS IN THE STATE OF FLORIDA. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 59 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1903798 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LOURDES PENA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | OCTAVIO HERNANDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RICHARD DUNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SINUHE VEGA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SHERI FRIEDMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ELDA HERRERA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JORGE FERNANDEZ |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 120000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 82000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRINCIPAL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | ASSISTANT PR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 2189314 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2298141 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 191685 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 71144 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 58176 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 249861 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 183909 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ORGANIZATION CONTRIBUTES TO THE RICH CULTURAL TEXTURE OF THE COCONUT GROVE COMMUNITY BY OFFERING A DIVERSE PRESENTATION OF ARTISTIC DISCIPLINES WHERE KNOWLEDGE AND CREATIVELY GO HAND IN HAND. THERE IS INTERACTION BETWEEN THE EDUCATIONAL AND THE PROFESSIONAL WORLD AND AN EXPECTATION THAT TEACHERS ARE LEARNERS TOO. ALL LEARNERS WILL PARTICIPATE THROUGH A RICH CURRICULUM IN ACADEMICS AND PROFESSIONAL PRESENTATIONS OF THE FINE ARTS DEEPENING KNOWLEDGE AND INTEGRATING ABILITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 50362 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 65395 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -219625 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 632914 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 632914 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5175 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 16938 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -46449 |
| IRS990/OtherExpensesGrp/Desc | 0 | SCHOOL ADMINISTRATIVE |
| IRS990/OtherExpensesGrp/Desc | 1 | GENERAL ADMINISTRATIVE |
| IRS990/OtherExpensesGrp/Desc | 2 | INSTRUCTIONAL MEDIA SERV |
| IRS990/OtherExpensesGrp/Desc | 3 | PUPIL TRANSPORTATION |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 375637 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 122350 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 105253 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 57244 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 375637 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 122350 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 105253 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 57244 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 163756 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 108827 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 108827 |
| IRS990/OtherRevenueTotalAmt | 0 | 108827 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 906015 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 906015 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 56250 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 56250 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5320 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5320 |
| IRS990/PrincipalOfficerNm | 0 | LOURDES PENA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2419719 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 1521164 |
| IRS990/PYOtherRevenueAmt | 0 | 2212 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 66562 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -13437 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 980766 |
| IRS990/PYTotalExpensesAmt | 0 | 2501930 |
| IRS990/PYTotalRevenueAmt | 0 | 2488493 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -238571 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 38526 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 189841 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 228367 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2536712 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 19650 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 1844 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 21494 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 16938 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM OTHER AGENCIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 163756 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED WAGES PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2298141 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE, EXEMPT FROM INCOME TAX. ACCORDINGLY, NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 58176 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 16938 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2536712 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 163756 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2298141 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2298141 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2536712 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | MAILING HANDOUTS AND SCHOOL CATALOGS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION CHARTER SCHOOL RECEIVES FUNDING FROM THE SCHOOL BOARD PURSUANT TO THE FUNDING PROVISIONS INCLUDED IN THE SCHOOL CHARTER. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1 | 0 | COMMODORE PLAZA PARKING LC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1 | 1 | A&M SQUARE FOOD SERVICES LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1 | 2 | EDU MANAGEMENT LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | AUTHORIZED REP |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | AUTHORIZED REP |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | AUTHORIZED REP |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 23970 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 78165 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 81774 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | RENT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | FOOD SERVICES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | MANAGEMENT FEES |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 81774 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 78165 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 2 | 23970 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 2 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 2 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 2 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | EDU MANAGEMENT LLC |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | AM SQUARE FOOD SERVICES LLC |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 2 | COMMODORE PLAZA PARKING LC |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 2 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 183909 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION CONTRIBUTES TO THE RICH CULTURAL TEXTURE OF THE COCONUT GROVE COMMUNITY BY OFFERING A DIVERSE PRESENTATION OF ARTISTIC DISCIPLINES WHERE KNOWLEDGE AND CREATIVELY GO HAND IN HAND. THERE IS INTERACTION BETWEEN THE EDUCATIONAL AND THE PROFESSIONAL WORLD AND AN EXPECTATION THAT TEACHERS ARE LEARNERS TOO. ALL LEARNERS WILL PARTICIPATE THROUGH A RICH CURRICULUM IN ACADEMICS AND PROFESSIONAL PRESENTATIONS OF THE FINE ARTS DEEPENING KNOWLEDGE AND INTEGRATING ABILITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ORGANIZATION'S PROCESS USED TO REVIEW THE 990 IS SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW UPON COMPLETION AND PRIOR TO SUBMISSION TO THE IRS. THE BOARD REVIEW THE 990 AT ITS MONTHLY BOARD OF DIRECTORS MEETING OR IF THAT DOES NOT COINCIDE WITH THE TIME FRAME OF THE COMPLETION/SUBMISSION, A SEPARATE MEETING IS COVENED FOR THIS SPECIFIC PURPOSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DIRECT MONITORING AND CONFLICT CHECK OF CONTRACTS ENTERED INTO BY THE ORGANIZATION AND DIRECT INQUIRY OF THE OFFICER, DIRECTOR OR KEY EMPLOYEE THAT MAY HAVE A RELATIONSHIP OR APPEAR TO HAVE A RELATIONSHIP THAT MAY PRESENT A CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION USES THE FLORIDA LEADERS EVALUATION SYSTEM TO EVALUATE THE DIRECTOR OF THE SCHOOL TO DETERMINE WHAT HIS/HER LEVEL OF PERFORMANCE HAS BEEN FOR THE YEAR. THE EVALUATION USING THE FLORIDA SCHOOL LEADERS EVALUATION SYSTEM IS PERFORMED BY EDU MANAGEMENT, LLC, THE COMPANY PROVIDING EDUCATIONAL MANAGEMENT SERVICES TO THE ORGANIZATION. ONCE THE INITIAL EVALUATION IS COMPLETED, THE MANAGEMENT COMPANY REQUESTS AND RECEIVES COMMENTS FROM THE DIRECTOR BEING EVALUATED. A MEMBER OF THE ORGANIZATIONS'S GOVERNING BOARD ASSIGNED TO THE TASK OF REVIEWING THE EVALUATION AND THE DIRECTOR'S RESPONSES REVIEWS THE DOCUMENTATION AND PERSONALLY INTERVIEWS THE DIRECTOR AND NEGOTIATES HIS COMPENSATION. THE MEMBER OF THE GOVERNING BOARD THEN REPORTS HIS/HER FINDINGS AND PROVIDES RECOMMENDATIONS TO ALL MEMBERS OF THE GOVERNING BOARD AT A MEETING CALLED FOR THAT PURPOSE. THE ENTIRE BOARD THEN DECIDES WHETHER TO RETAIN THE DIRECTOR AND IF APPLICABLE, THE DETAILS OF THE COMPENSATION TO BE OFFERED TO THE SCHOOL LEADER DURING THE FOLLOWING YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ADJUST PRIOR YEAR NET ASSETS 46,449 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | FL |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 159177 |
| IRS990/TotalAssetsEOYAmt | 0 | 214755 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 159177 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 214755 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 2189314 |
| IRS990/TotalEmployeeCnt | 0 | 59 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 632914 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1903798 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2536712 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 93782 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 434380 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 93782 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 434380 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 65395 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -219625 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1903798 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 202000 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 108827 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2298141 |
| IRS990/TotalVolunteersCnt | 0 | 50 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 159177 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 214755 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 65395 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -219625 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 3138 COMMODORE PLAZA SUITE 317 |
| IRS990/USAddress/City | 0 | COCONUT GROVE |
| IRS990/USAddress/State | 0 | FL |
| IRS990/USAddress/ZIPCode | 0 | 33133 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.AANDM.NET |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LOURDES PENA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRPERSON |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3054484053 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-03-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | ACTING FOR ALL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ACTI |
| ReturnHeader/Filer/EIN | 0 | 161621916 |
| ReturnHeader/Filer/PhoneNum | 0 | 3054484053 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 3138 COMMODORE PLAZA |
| ReturnHeader/Filer/USAddress/AddressLine2 | 0 | ROOM/SUITE 317 |
| ReturnHeader/Filer/USAddress/City | 0 | COCONUT GROVE |
| ReturnHeader/Filer/USAddress/State | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 33133 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 204989621 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | VERDEJA & DE ARMAS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 255 ALHAMBRA CIR STE 560 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | CORAL GABLES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 331347417 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3054463177 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-04-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ALEJANDRO TRUJILLO |
| ReturnHeader/ReturnTs | 0 | 2015-04-23T15:31:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.