Civic Intelligence

United Cerebral Palsy of South

EIN 20-1549040 • 501(c)3 • Hialeah, FL

Profile

Provide educational and support services to developmentally disabled children and adolescents ages birth to 22 years of age; be a community resource for children and adolescents with developmental disabilities; and provide daycare, after school and other related services to children and adolescents of the community, including operating charter schools.

2700 West 81st StreetHialeah, FL 33016

www.unitedcommunityoptionssfl.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.23x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

53rd percentile

5.9%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

9.3%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,880,470

Up $256,116 (+16%) from 2023

Liabilities

Down

$461,631

Down $17,391 (-3.6%) from 2023

Net Assets

Up

$1,418,839

Up $273,507 (+24%) from 2023

Revenue

Up

$3,278,017

Up $402,878 (+14%) from 2023

Expenses

Up

$3,004,510

Up $129,464 (+4.5%) from 2023

Net Income

Up

$273,507

Up $273,414 (+293994%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $455,602Liabilities 2010: $117,377Net Assets 2010: $338,2252010Assets 2011: $460,880Liabilities 2011: $116,000Net Assets 2011: $344,8802011Assets 2012: $355,450Liabilities 2012: $6,137Net Assets 2012: $349,3132012Assets 2013: $415,495Liabilities 2013: $55,933Net Assets 2013: $359,5622013Assets 2014: $388,467Liabilities 2014: $23,742Net Assets 2014: $364,7252014Assets 2015: $476,497Liabilities 2015: $11,474Net Assets 2015: $465,0232015Assets 2016: $630,158Liabilities 2016: $92,952Net Assets 2016: $537,2062016Assets 2017: $519,826Liabilities 2017: $49,589Net Assets 2017: $470,2372017Assets 2018: $581,203Liabilities 2018: $74,093Net Assets 2018: $507,1102018Assets 2019: $879,419Liabilities 2019: $215,875Net Assets 2019: $663,5442019Assets 2020: $1,229,068Liabilities 2020: $320,461Net Assets 2020: $908,6072020Assets 2021: $1,412,418Liabilities 2021: $257,954Net Assets 2021: $1,154,4642021Assets 2022: $1,253,033Liabilities 2022: $107,794Net Assets 2022: $1,145,2392022Assets 2023: $1,624,354Liabilities 2023: $479,022Net Assets 2023: $1,145,3322023Assets 2024: $1,880,470Liabilities 2024: $461,631Net Assets 2024: $1,418,8392024

Highlighted filing

2024

Assets$1,880,470
Liabilities$461,631
Net Assets$1,418,839

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,270,7332010Expenses 2011: $2,209,0872011Expenses 2012: $2,063,0882012Expenses 2013: $2,176,4712013Revenue 2014: $2,163,593Expenses 2014: $2,158,430Net Income 2014: $5,1632014Revenue 2015: $2,196,390Expenses 2015: $2,096,092Net Income 2015: $100,2982015Revenue 2016: $2,238,997Expenses 2016: $2,166,814Net Income 2016: $72,1832016Revenue 2017: $2,293,123Expenses 2017: $2,360,092Net Income 2017: -$66,9692017Revenue 2018: $2,141,556Expenses 2018: $2,104,683Net Income 2018: $36,8732018Revenue 2019: $2,187,420Expenses 2019: $2,030,986Net Income 2019: $156,4342019Revenue 2020: $2,644,098Expenses 2020: $2,399,035Net Income 2020: $245,0632020Revenue 2021: $2,757,422Expenses 2021: $2,511,565Net Income 2021: $245,8572021Revenue 2022: $2,361,198Expenses 2022: $2,370,423Net Income 2022: -$9,2252022Revenue 2023: $2,875,139Expenses 2023: $2,875,046Net Income 2023: $932023Revenue 2024: $3,278,017Expenses 2024: $3,004,510Net Income 2024: $273,5072024

Highlighted filing

2024

Revenue$3,278,017
Expenses$3,004,510
Net Income$273,507

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.88$0.46$1.42$3.28$3.00$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.62$0.48$1.15$2.88$2.88$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.25$0.11$1.15$2.36$2.37$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.26$1.15$2.76$2.51$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.32$0.91$2.64$2.40$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.22$0.66$2.19$2.03$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.07$0.51$2.14$2.10$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.05$0.47$2.29$2.36$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.09$0.54$2.24$2.17$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$2.20$2.10$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.36$2.16$2.16$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.06$0.36$2.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.01$0.35$2.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.12$0.34$2.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.12$0.34$2.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 7, 2025
Return Version
2023v6.0
Gross Receipts
$3,278,017
Mission and Program Overview

Mission

Provide educational and support services to developmentally disabled children and adolescents ages birth to 22 years of age; be a community resource for children and adolescents with developmental disabilities; and provide daycare, after school and other related services to children and adolescents of the community, including operating charter schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,399,100$1,625,308▲ $226,208
Land, Buildings, and Equipment, Net$119,278$165,772▲ $46,494
Accounts Receivable$85,609$75,093▼ $10,516
Prepaid Expenses and Deferred Charges$16,464$10,394▼ $6,070
Total Assets$1,624,354$1,880,470▲ $256,116
Other Assets Total$3,903$3,903→ $0
Liabilities
Other Liabilities$412,673$356,209▼ $56,464
Accounts Payable and Accrued Expenses$66,349$105,422▲ $39,073
Total Liabilities$479,022$461,631▼ $17,391
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,145,332$1,418,839▲ $273,507
Total Net Assets Fund Balance$1,145,332$1,418,839▲ $273,507
Total Liabilities and Net Assets / Fund Balance$1,624,354$1,880,470▲ $256,116

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$114,012$196,250$310,262
Leasehold Improvements$51,760$24,018$75,778
Compensation and Service Providers

Board Members and Trustees

NameTitle
Debbie TerenzioChairperson/
Raisa BauzaVice-chair/s
Dale JenningsBoard Member
Deshaun CharlesBoard Member
Leigh KappsBoard Member
Monica CostaBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$6,639
Program Service Revenue
$3,261,120
Investment Income
$10,258
Other Revenue
$0
All Other Contributions
$6,639
Change in Net Assets
$273,507

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,275,111
Revenue Not Reported on Financial Statements
$2,906
Other Revenue Adjustments
$2,906
Total Revenue per Audited Statements
$3,275,111
Total Revenue per Form 990
$3,278,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,689,827
Salaries, Compensation, and Employee Benefits$314,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$172,224$334,318-$506,542
Occupancy$467,436--$467,436
Other Salaries and Wages$278,227--$278,227
Fees for Services Other$189,518--$189,518
Office Expenses$177,119$12,096-$189,215
Other Expenses$167,935--$167,935
All Other Expenses$35,010--$35,010
Depreciation Depletion$28,845--$28,845
Fees for Services Accounting-$22,054-$22,054
Payroll Taxes$21,289--$21,289
Insurance$11,706$7,533-$19,239
Other Employee Benefits$13,018--$13,018
Pension Plan Contributions$2,149--$2,149
Total Functional Expenses$2,628,509$376,001$0$3,004,510

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,004,510
Expenses per Audited Statements$2,996,597
Total Expenses per Audited Statements$2,996,597
Expenses Not Reported on Financial Statements$7,913
Other Expense Adjustments$7,913
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Organization$290,470
Due to Mdcps$65,739
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 35% controlled entity
No
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
Yes
Other officer compensation reviewed
No
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

Form 990 is provided to the organization's president and cfo prior to filing for review, analysis and approval. The form 990 is provided to the governing body before the return is filed should a regular meeting occur prior to the filing date. If the meeting is not held prior to the filing date, form 990 is provided to the governing body for review and approval at the next meeting. In the event that the full review by the governing body after the filing discloses a problem with the return, an amended form 990 would accordingly be filed.

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

Policy enforced by upper management and directors.

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

The chairman of the board of directors approves compensation of the president if/when a salary adjustment has ben proposed. For all other top management positions, salary is approved by immediate supervisors based on budget approved by board of directors.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. The governing documents are available from the state of florida secretary of state website. All of the aformentioned information is provided upon written or verbal request.

Filing and Contact Details

Filer

Filer Name
United Cerebral Palsy of South
EIN
20-1549040
Phone
3053251080
Address
2700 WEST 81ST STREET, HIALEAH, FL 33016
Doing Business As
See Schedule O for Dba

Signing Officer

Name
Debbie Terenzio
Title
Chairperson/pres.
Phone
3053251080
Signed
2025-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Terenzio
Formed
2004
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
9
Volunteers
6

Preparer

Firm
Menendez CPA
Address
18501 PINES BLVD SUITE 337, PEMBROKE PINES, FL 33029
Preparer
Jose Menendez
Phone
9543744118
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

United community options of south florida charter schools

FORM 990 - ORGANIZATION'S MISSION

Provide educational and support services to developmentally disabled children and adolescents ages birth to 22 years of age; be a community resource for children and adolescents with developmental disabilities; and provide daycare, after school and other related services to children and adolescents of the community, including operating charter schools.

Form 990, Page 1, Part I, Line 6

Volunteers consist of the board of directors who donate their time to the charter school.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

TRAINING PROGRAM 2,906

Schedule D, Page 4, Part XII, Line 4B

TRAINING PROGRAM 7,913

Raw XML AppendixShowing 400 of 409 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0THE TRAINING PROGRAM PROVIDES CLASSROOM TRAINING TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN MIAMI-DADE, BROWARD AND PALM BEACH COUNTIES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TRAINING PROGRAM 7,913
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RECORDS ARE NOT MAINTAINED REGARDING SCHOLARSHIPS OR FINANCIAL ASSISTANCE AS NO SCHOLARSHIPS OR ASSISTANCE ARE PROVIDED. ALL STUDENTS ARE FUNDED BY THE MIAMI DADE COUNTY PUBLIC SCHOOL BOARD AT NO COST TO THE STUDENTS. THE SCHOOL HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY. THE SCHOOL IS A CHARTER SCHOOL AND IS A COMPONENT UNIT OF THE PUBLIC SCHOOL SYSTEM AND ACCORDINGLY ITS NONDISCRIMINATORY POLICY IS DISSEMINATED AS A COMPONENT OF THE PUBLIC SCHOOL SYSTEM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNITED COMMUNITY OPTIONS OF SOUTH FLORIDA CHARTER SCHOOLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE EDUCATIONAL AND SUPPORT SERVICES TO DEVELOPMENTALLY DISABLED CHILDREN AND ADOLESCENTS AGES BIRTH TO 22 YEARS OF AGE; BE A COMMUNITY RESOURCE FOR CHILDREN AND ADOLESCENTS WITH DEVELOPMENTAL DISABILITIES; AND PROVIDE DAYCARE, AFTER SCHOOL AND OTHER RELATED SERVICES TO CHILDREN AND ADOLESCENTS OF THE COMMUNITY, INCLUDING OPERATING CHARTER SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VOLUNTEERS CONSIST OF THE BOARD OF DIRECTORS WHO DONATE THEIR TIME TO THE CHARTER SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PROVIDED TO THE ORGANIZATION'S PRESIDENT AND CFO PRIOR TO FILING FOR REVIEW, ANALYSIS AND APPROVAL. THE FORM 990 IS PROVIDED TO THE GOVERNING BODY BEFORE THE RETURN IS FILED SHOULD A REGULAR MEETING OCCUR PRIOR TO THE FILING DATE. IF THE MEETING IS NOT HELD PRIOR TO THE FILING DATE, FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL AT THE NEXT MEETING. IN THE EVENT THAT THE FULL REVIEW BY THE GOVERNING BODY AFTER THE FILING DISCLOSES A PROBLEM WITH THE RETURN, AN AMENDED FORM 990 WOULD ACCORDINGLY BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICY ENFORCED BY UPPER MANAGEMENT AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CHAIRMAN OF THE BOARD OF DIRECTORS APPROVES COMPENSATION OF THE PRESIDENT IF/WHEN A SALARY ADJUSTMENT HAS BEN PROPOSED. FOR ALL OTHER TOP MANAGEMENT POSITIONS, SALARY IS APPROVED BY IMMEDIATE SUPERVISORS BASED ON BUDGET APPROVED BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE GOVERNING DOCUMENTS ARE AVAILABLE FROM THE STATE OF FLORIDA SECRETARY OF STATE WEBSITE. ALL OF THE AFORMENTIONED INFORMATION IS PROVIDED UPON WRITTEN OR VERBAL REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 1, PART I, LINE 6
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PART VII
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HIALEAH
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0UNITED CEREBRAL PALSY (UCP) ASSOCIATION OF MIAMI, INC., IS A NON-PROFIT ORGANIZATION THAT PROVIDES ADMINISTRATIVE, CLASSROOM SPACE, TEACHERS AND THERAPY SERVICES TO THE CHARTER SCHOOL.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-07
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