Civic Intelligence

Lba Children and Families

EIN 26-0837354 • 501(c)3 • Doral, FL

Profile

To ensure that all of our students complete a college preparatory curriculum and develop the necessary skills culminating into post secondary education, career training, and entrepreneurship.

7955 NW 12th Street 309Doral, FL 33126

www.lbaacademy.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.83x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.67x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

28th percentile

-5.5%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

47th percentile

$44,761

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-10%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

20th percentile

-14%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$865,358

Down $97,770 (-10%) from 2017

Liabilities

Down

$718,440

Down $38,983 (-5.1%) from 2017

Net Assets

Down

$146,918

Down $58,787 (-29%) from 2017

Revenue

Down

$1,070,100

Down $169,930 (-14%) from 2017

Expenses

Down

$1,128,887

Down $63,053 (-5.3%) from 2017

Net Income

Down

-$58,787

Down $106,877 (-222%) from 2017

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $12,136Net Assets 2011: $12,1362011Assets 2012: $82,597Liabilities 2012: $35,947Net Assets 2012: $46,6502012Assets 2014: $180,493Liabilities 2014: $120,427Net Assets 2014: $60,0662014Assets 2015: $291,339Liabilities 2015: $202,557Net Assets 2015: $88,7822015Assets 2016: $336,363Liabilities 2016: $178,748Net Assets 2016: $157,6152016Assets 2017: $963,128Liabilities 2017: $757,423Net Assets 2017: $205,7052017Assets 2018: $865,358Liabilities 2018: $718,440Net Assets 2018: $146,9182018

Highlighted filing

2018

Assets$865,358
Liabilities$718,440
Net Assets$146,918

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $17,314Expenses 2011: $2,393Net Income 2011: $14,9212011Expenses 2012: $154,4382012Revenue 2014: $740,868Expenses 2014: $661,342Net Income 2014: $79,5262014Revenue 2015: $1,052,115Expenses 2015: $1,023,399Net Income 2015: $28,7162015Revenue 2016: $1,215,606Expenses 2016: $1,146,773Net Income 2016: $68,8332016Revenue 2017: $1,240,030Expenses 2017: $1,191,940Net Income 2017: $48,0902017Revenue 2018: $1,070,100Expenses 2018: $1,128,887Net Income 2018: -$58,7872018

Highlighted filing

2018

Revenue$1,070,100
Expenses$1,128,887
Net Income-$58,787

Filings

Latest Detailed Filing

The latest 2018 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 31, 2017
Return Version
2015v3.0
Gross Receipts
$1,410,531
Mission and Program Overview

Mission

To ensure that all of our students complete a college preparatory curriculum and develop the necessary skills culminating into post secondary education, career training, and entrepreneurship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$175,260$231,840▲ $56,580
Land, Buildings, and Equipment, Net$62,140$91,570▲ $29,430
Pledges and Grants Receivable$47,613$2,514▼ $45,099
Prepaid Expenses and Deferred Charges$6,326$1,031▼ $5,295
Total Assets$291,339$336,363▲ $45,024
Other Assets Total-$9,408-
Liabilities
Accounts Payable and Accrued Expenses$119,824$95,496▼ $24,328
Other Liabilities$44,818$50,870▲ $6,052
Mortgage Notes Payable Secured by Investment Property$37,915$32,382▼ $5,533
Total Liabilities$202,557$178,748▼ $23,809
Net Assets / Fund Balance
Unrestricted Net Assets$88,782$143,115▲ $54,333
Temporarily Rstr Net Assets-$14,500-
Total Net Assets Fund Balance$88,782$157,615▲ $68,833
Total Liabilities and Net Assets / Fund Balance$291,339$336,363▲ $45,024

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$80,083$38,912$118,995
Leasehold Improvements$11,487-$11,487
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chayma GomezSchool PrincFT$81,453$81,453

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$256,973
Program Service Revenue
$1,153,558
Investment Income
$0
Other Revenue
$-194,925
All Other Contributions
$20,373
Change in Net Assets
$68,833

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,215,606
Revenue Not Reported on Form 990
$194,926
Total Revenue per Audited Statements
$1,410,532
Total Revenue per Form 990
$1,215,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$784,824
Other Expenses$361,949
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$535,954$59,551-$595,505
Occupancy$83,934$9,326-$93,260
Fees for Services Management-$82,719-$82,719
Current Officers, Directors, Trustees, and Key Employees$39,923$39,923-$79,846
Other Employee Benefits$51,306$5,701-$57,007
Payroll Taxes$47,219$5,247-$52,466
Insurance$12,813$12,813-$25,626
All Other Expenses$11,460$11,672-$23,132
Depreciation Depletion$20,207$2,245-$22,452
Office Expenses$8,226$914-$9,140
Other Expenses$8,802$889-$8,802
Interest$3,475$3,476-$6,951
Fees for Services Accounting-$6,500-$6,500
Travel$2,671$297-$2,968
Fees for Services Other-$500-$500
Total Functional Expenses$876,277$270,496$0$1,146,773

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,341,699
Expenses per Audited Statements$1,146,773
Total Expenses per Form 990$1,146,773
Expenses Not Reported on Form 990$194,926
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$194,925
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Awards Luncheon$84,980-$9,604-
Fishing Tournam$74,010-$19,594-
Total Events$158,990-$168,656$-168,656
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan From Lba Association$44,818
Accrued Interest Related Party$6,052
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

A completed draft of the form 990 is made available to all of the members of the board of directors for review and comments prior to its filing.

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

The organizastion requires an annual conflicts of interest disclosure form to be prepared by all of the members of the board of directors and top management officials.

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

The compensatin level of the school's principal is determined using a formula, which takes into consideration the compensation levels for charter school principals in the state of florida and in miami-dade county.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lba Children and Families
EIN
26-0837354
Phone
3054465989
Address
7955 NW 12TH STREET 309, DORAL, FL 33126

Signing Officer

Name
Guillermo Fernandez
Title
President
Phone
3054465989
Signed
2017-01-31

Organization Details

Principal Officer
Guillermo Fernandez
Formed
2007
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
38
Volunteers
15

Preparer

Firm
Sotolongo & Associates Pa
Address
8380 SW EIGHT ST, MIAMI, FL 33144
Preparer
Emil Sotolongo CPA
Phone
3057765778
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Types of services or benefits provided by volunteers board of directors and professionals that provide services to the school.

Form 990, Part XI, Line 9

Contribution income gross on fs 194,926 expenses gross in fs -194,926

Financial Statement Notes

Schedule D, Page 3, Part X

The lba children & families foundation, inc is an organization exempt from income taxation under section 501(a) as an entity described in section 501 (c)(3) of the internal revenue code of 1986, as amended. Accordingly, no provision for federal income taxes is included in the accompanying financial statements. Lbacff has adopted guidance related to accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. This guidance is applicable to not-for-profit organizations that may be conducting unrelated business activities, which are potentially subject to income taxes, including state income taxes. Lbacff assesses its income tax positions, including its continuing tax status as a not-for-profit entity, and recognizes tax benefits only to the extent that lbacff believes it is "more likely than not" that its tax positions will be sustained upon an examination by the internal revenue service or the applicable state taxing authority. Lbacff believes all of its tax positions, including its continuing status as a not-for-profit entity, have a greater than 50% chance of realization in the event of an irs audit. State income taxes, which may be due in certain jurisdictions, have been evaluated following the same "more likely than not" measurement threshold. Lbacff has not accrued any interest and or penalties related to income taxes. Lbacff is subject to audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Schedule D, Page 4, Part XI, Line 2D

Contribution income gross on fs 194,926

Schedule D, Page 4, Part XII, Line 2D

Expenses gross in fs 194,926

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0162865
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt017314
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0948651
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01209873
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0948651
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0256973
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0386500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0124999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0162865
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt017314
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0948651
IRS990ScheduleA/TotalSupportAmt0948651
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt080083
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038912
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0118995
IRS990ScheduleD/ExpensesNotReportedAmt0194926
IRS990ScheduleD/ExpensesSubtotalAmt01146773
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011487
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt011487
IRS990ScheduleD/OtherExpensesIncludedAmt0194926
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044818
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16052
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN FROM LBA ASSOCIATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST RELATED PARTY
IRS990ScheduleD/OtherRevenueAmt0194926
IRS990ScheduleD/RevenueNotReportedAmt0194926
IRS990ScheduleD/RevenueSubtotalAmt01215606
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LBA CHILDREN & FAMILIES FOUNDATION, INC IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. LBACFF HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THIS GUIDANCE IS APPLICABLE TO NOT-FOR-PROFIT ORGANIZATIONS THAT MAY BE CONDUCTING UNRELATED BUSINESS ACTIVITIES, WHICH ARE POTENTIALLY SUBJECT TO INCOME TAXES, INCLUDING STATE INCOME TAXES. LBACFF ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT LBACFF BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE APPLICABLE STATE TAXING AUTHORITY. LBACFF BELIEVES ALL OF ITS TAX POSITIONS, INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES, WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN EVALUATED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. LBACFF HAS NOT ACCRUED ANY INTEREST AND OR PENALTIES RELATED TO INCOME TAXES. LBACFF IS SUBJECT TO AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONTRIBUTION INCOME GROSS ON FS 194,926
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES GROSS IN FS 194,926
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091570
IRS990ScheduleD/TotalExpensesPerForm990Amt01146773
IRS990ScheduleD/TotalLiabilityAmt050870
IRS990ScheduleD/TotalRevenuePerForm990Amt01215606
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01410532
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01341699
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SEE PART II
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1CURRENTLY THE SCHOOL DOES NOT OFFER SCHOLARSHIPS AND/OR FINANCIAL ASSISTANCE TO ANY STUDENT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2SCHEDULE E - LINE 6B - THE ORGANIZATION RECEIVES FEDERAL, STATE AND LOCAL FUNDING FOR ITS CHARTER SCHOOL OPERATIONS. THE SCHOOL IS A CHARTER SCHOOL AND FOLLOWS THE NONDISCRIMINATION POLICIES OF THE MIAMI-DADE COUNTY DISTRICT SCHOOL BOARD.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0158990
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt084980
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt074010
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0168656
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt06370
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt03845
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt010215
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AWARDS LUNCHEON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FISHING TOURNAM
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt076843
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt076843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt084980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt074010
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0158990
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-168656
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02185
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt05447
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt07632
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt029198
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09604
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt019594
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt036085
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt08683
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt044768
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TYPES OF SERVICES OR BENEFITS PROVIDED BY VOLUNTEERS BOARD OF DIRECTORS AND PROFESSIONALS THAT PROVIDE SERVICES TO THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMPLETED DRAFT OF THE FORM 990 IS MADE AVAILABLE TO ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND COMMENTS PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZASTION REQUIRES AN ANNUAL CONFLICTS OF INTEREST DISCLOSURE FORM TO BE PREPARED BY ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS AND TOP MANAGEMENT OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATIN LEVEL OF THE SCHOOL'S PRINCIPAL IS DETERMINED USING A FORMULA, WHICH TAKES INTO CONSIDERATION THE COMPENSATION LEVELS FOR CHARTER SCHOOL PRINCIPALS IN THE STATE OF FLORIDA AND IN MIAMI-DADE COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRIBUTION INCOME GROSS ON FS 194,926 EXPENSES GROSS IN FS -194,926
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LATIN BUILDERS ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0591437014
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BUS LEAGUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt07955 NW 12 STREET SUITE 309
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DORAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd033126
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LATIN BUILDERS ASSOCIATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true

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