Civic Intelligence

Acting for All Inc

990 • Fiscal year 2015 • EIN 16-1621916

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 26, 2016

3138 Commodore Plaza 317Coconut Grove, FL 33133

(305) 448-4053

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

2.68x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.31x

Higher debt load relative to revenue than 69% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

22nd percentile

-9.2%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

52nd percentile

$67,280

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

26th percentile

-7.2%

Faster revenue growth than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$248,111

Up $33,356 (+16%) from 2014

Net Assets

Down

-$416,534

Down $196,909 (-90%) from 2014

Liabilities

Up

$664,645

Up $230,265 (+53%) from 2014

Revenue

Down

$2,131,790

Down $166,351 (-7.2%) from 2014

Expenses

Down

$2,328,699

Down $208,013 (-8.2%) from 2014

Net Income

Up

-$196,909

Up $41,662 (+17%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $316,139Liabilities 2011: $149,746Net Assets 2011: $166,3932011Assets 2012: $135,243Liabilities 2012: $57,537Net Assets 2012: $77,7062012Assets 2013: $159,177Liabilities 2013: $93,782Net Assets 2013: $65,3952013Assets 2014: $214,755Liabilities 2014: $434,380Net Assets 2014: -$219,6252014Assets 2015: $248,111Liabilities 2015: $664,645Net Assets 2015: -$416,5342015Assets 2016: $238,702Liabilities 2016: $640,524Net Assets 2016: -$401,8222016Assets 2017: $218,486Liabilities 2017: $522,119Net Assets 2017: -$303,6332017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2015

Assets$248,111
Liabilities$664,645
Net Assets-$416,534

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $3,199,2482011Expenses 2012: $2,749,2452012Expenses 2013: $2,501,9302013Revenue 2014: $2,298,141Expenses 2014: $2,536,712Net Income 2014: -$238,5712014Revenue 2015: $2,131,790Expenses 2015: $2,328,699Net Income 2015: -$196,9092015Revenue 2016: $2,532,795Expenses 2016: $2,472,844Net Income 2016: $59,9512016Revenue 2017: $2,500,767Expenses 2017: $2,402,578Net Income 2017: $98,1892017Revenue 2018: $2,141,334Expenses 2018: $2,125,407Net Income 2018: $15,9272018

Highlighted filing

2015

Revenue$2,131,790
Expenses$2,328,699
Net Income-$196,909
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 26, 2016
Return Version
2014v6.0
Gross Receipts
$2,131,790
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$183,909$164,020▼ $19,889
Cash and Non-Interest-Bearing Accounts$78,071$101,103▲ $23,032
Land, Buildings, and Equipment, Net$58,176$64,438▲ $6,262
Pledges and Grants Receivable$56,250$56,250→ $0
Prepaid Expenses and Deferred Charges$5,320$21,000▲ $15,680
Total Assets$214,755$248,111▲ $33,356
Other Assets Total$16,938$5,320▼ $11,618
Liabilities
Mortgage Notes Payable Secured by Investment Property$50,362$181,443▲ $131,081
Accounts Payable and Accrued Expenses$36,353$166,336▲ $129,983
Other Liabilities$163,756$152,846▼ $10,910
Total Liabilities$434,380$664,645▲ $230,265
Net Assets / Fund Balance
Unrestricted Net Assets$-219,625$-416,534▼ $196,909
Total Net Assets Fund Balance$-219,625$-416,534▼ $196,909
Total Liabilities and Net Assets / Fund Balance$214,755$248,111▲ $33,356

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,491$204,182$246,673
Leasehold Improvements$21,947$2,729$24,676
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jorge FernandezAssistant PrFT$67,280$67,280
Antonietta DigirolamoPrincipalFT$42,430$42,430

Board Members and Trustees

NameTitle
Lourdes PenaChairperson
Octavio HernandezDirector
Sheri FriedmanDirector
Sinuhe VegaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,049,240
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$82,550
Change in Net Assets
$-196,909

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,131,790
Total Revenue per Audited Statements
$2,131,790
Total Revenue per Form 990
$2,131,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,326,562
Salaries, Compensation, and Employee Benefits$1,002,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$892,427--$892,427
Occupancy-$601,751-$601,751
Current Officers, Directors, Trustees, and Key Employees$109,710--$109,710
All Other Expenses$98,136--$98,136
Other Expenses$56,661--$56,661
Depreciation Depletion$15,226--$15,226
Interest$8,028--$8,028
Total Functional Expenses$1,726,948$601,751$0$2,328,699

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,328,699
Total Expenses per Audited Statements$2,328,699
Total Expenses per Form 990$2,328,699
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Authorized RepManagement FeesNo$72,948
-Authorized RepFood ServicesNo$69,726
-Authorized RepRentNo$21,346

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$183,909$164,020▼ $19,889
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages Payable$152,846
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 15B

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.

Form 990, Page 6, Part VI, Line 19

The documents of the organization are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Acting for All Inc
EIN
16-1621916
Phone
3054484053
Address
3138 COMMODORE PLAZA 317, COCONUT GROVE, FL 33133

Signing Officer

Name
Lourdes Pena
Title
Chairperson
Phone
3054484053
Signed
2016-04-26

Organization Details

Principal Officer
Lourdes Pena
Formed
2002
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
64
Volunteers
40

Preparer

Firm
Verdeja De Armas & Trujillo Llp
Address
255 ALHAMBRA CIR STE 560, CORAL GABLES, FL 33134
Preparer
Alejandro Trujillo
Phone
3054463177
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Financial Statement Notes

Schedule D, Page 3, Part X

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.

Raw XML Appendix381 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt036353
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0166336
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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/ProgramServicesAmt098136
IRS990/AllOtherExpensesGrp/TotalAmt098136
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SMART MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum03054484053
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07990 SW 117 AVE SUITE 206
IRS990/BooksInCareOfDetail/USAddress/CityNm0MIAMI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033183
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0true
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt078071
IRS990/CashNonInterestBearingGrp/EOYAmt0101103
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0109710
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0109710
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02049240
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01326562
IRS990/CYOtherRevenueAmt082550
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-196909
IRS990/CYSalariesCompEmpBnftPaidAmt01002137
IRS990/CYTotalExpensesAmt02328699
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02131790
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt015226
IRS990/DepreciationDepletionGrp/TotalAmt015226
IRS990/Desc0THE 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt064
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01726948
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0LOURDES PENA
IRS990/Form990PartVIISectionAGrp/PersonNm1OCTAVIO HERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm2SINUHE VEGA
IRS990/Form990PartVIISectionAGrp/PersonNm3SHERI FRIEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4JORGE FERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm5ANTONIETTA DIGIROLAMO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt467280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt542430
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT PR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRINCIPAL
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt02049240
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02131790
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt08028
IRS990/InterestGrp/TotalAmt08028
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0206911
IRS990/LandBldgEquipBasisNetGrp/BOYAmt058176
IRS990/LandBldgEquipBasisNetGrp/EOYAmt064438
IRS990/LandBldgEquipCostOrOtherBssAmt0271349
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0183909
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0164020
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt050362
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0181443
IRS990/NetAssetsOrFundBalancesBOYAmt0-219625
IRS990/NetAssetsOrFundBalancesEOYAmt0-416534
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0601751
IRS990/OccupancyGrp/TotalAmt0601751
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016938
IRS990/OtherAssetsTotalGrp/EOYAmt05320
IRS990/OtherExpensesGrp/Desc0SCHOOL ADMINISTRATIVE
IRS990/OtherExpensesGrp/Desc1GENERAL ADMINISTRATIVE
IRS990/OtherExpensesGrp/Desc2BOARD
IRS990/OtherExpensesGrp/Desc3PUPIL PERSONNEL SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt0307542
IRS990/OtherExpensesGrp/ProgramServicesAmt1177348
IRS990/OtherExpensesGrp/ProgramServicesAmt261870
IRS990/OtherExpensesGrp/ProgramServicesAmt356661
IRS990/OtherExpensesGrp/TotalAmt0307542
IRS990/OtherExpensesGrp/TotalAmt1177348
IRS990/OtherExpensesGrp/TotalAmt261870
IRS990/OtherExpensesGrp/TotalAmt356661
IRS990/OtherLiabilitiesGrp/BOYAmt0163756
IRS990/OtherLiabilitiesGrp/EOYAmt0152846
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1FOOD SERVICES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt069655
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt112895
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt069655
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt112895
IRS990/OtherRevenueTotalAmt082550
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0892427
IRS990/OtherSalariesAndWagesGrp/TotalAmt0892427
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt056250
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt056250
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05320
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021000
IRS990/PrincipalOfficerNm0LOURDES PENA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02189314
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt01433356
IRS990/PYOtherRevenueAmt0108827
IRS990/PYRevenuesLessExpensesAmt0-238571
IRS990/PYSalariesCompEmpBnftPaidAmt01103356
IRS990/PYTotalExpensesAmt02536712
IRS990/PYTotalRevenueAmt02298141
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-196909
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt042491
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0204182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0246673
IRS990ScheduleD/ExpensesSubtotalAmt02328699
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt021947
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02729
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024676
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0152846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt02131790
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt064438
IRS990ScheduleD/TotalExpensesPerForm990Amt02328699
IRS990ScheduleD/TotalLiabilityAmt0152846
IRS990ScheduleD/TotalRevenuePerForm990Amt02131790
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02131790
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02328699
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0MAILING HANDOUTS AND SCHOOL CATALOGS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CHARTER SCHOOL RECEIVES FUNDING FROM THE SCHOOL BOARD PURSUANT TO THE FUNDING PROVISIONS INCLUDED IN THE SCHOOL CHARTER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0COMMODORE PLAZA PARKING LC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1A&M SQUARE FOOD SERVICES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2EDU MANAGEMENT LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0AUTHORIZED REP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1AUTHORIZED REP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2AUTHORIZED REP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt021346
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt169726
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt272948
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1FOOD SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2MANAGEMENT FEES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt072948
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt169726
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt221346
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0EDU MANAGEMENT LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1AM SQUARE FOOD SERVICES LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2COMMODORE PLAZA PARKING LC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2false
IRS990ScheduleL/TotalBalanceDueAmt0164020
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1ORGANIZATION'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/ExplanationTxt2DIRECT 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/ExplanationTxt3THE 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/ExplanationTxt4THE DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0214755
IRS990/TotalAssetsEOYAmt0248111
IRS990/TotalAssetsGrp/BOYAmt0214755
IRS990/TotalAssetsGrp/EOYAmt0248111
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02049240
IRS990/TotalEmployeeCnt064
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0601751
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01726948
IRS990/TotalFunctionalExpensesGrp/TotalAmt02328699
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0434380
IRS990/TotalLiabilitiesEOYAmt0664645
IRS990/TotalLiabilitiesGrp/BOYAmt0434380
IRS990/TotalLiabilitiesGrp/EOYAmt0664645
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-219625
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-416534
IRS990/TotalProgramServiceExpensesAmt01726948
IRS990/TotalReportableCompFromOrgAmt0109710
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt082550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02131790
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0214755
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0248111
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-219625
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-416534
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03138 COMMODORE PLAZA SUITE 317
IRS990/USAddress/CityNm0COCONUT GROVE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033133
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.AANDM.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LOURDES PENA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum03054484053
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACTING FOR ALL INC
ReturnHeader/Filer/BusinessNameControlTxt0ACTI
ReturnHeader/Filer/EIN0161621916
ReturnHeader/Filer/PhoneNum03054484053
ReturnHeader/Filer/USAddress/AddressLine1Txt03138 COMMODORE PLAZA 317
ReturnHeader/Filer/USAddress/CityNm0COCONUT GROVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033133
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204989621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERDEJA DE ARMAS & TRUJILLO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0255 ALHAMBRA CIR STE 560
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORAL GABLES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033134
ReturnHeader/PreparerPersonGrp/PhoneNum03054463177
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEJANDRO TRUJILLO
ReturnHeader/ReturnTs02016-04-28T08:49:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings