Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
International Studies Charter High School Inc.
990 • Fiscal year 2021 • EIN 41-2142346
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.17x
Liabilities / Revenue
47th percentile
Higher debt load relative to revenue than 47% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
56th percentile
Higher top officer pay than 56% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Balance Sheet
Assets
Up$5,581,763
Up $718,124 (+15%) from 2020
Net Assets
Up$4,655,911
Up $1,005,231 (+28%) from 2020
Liabilities
Down$925,852
Down $287,107 (-24%) from 2020
Revenue And Expenses
Revenue
Up$6,744,452
Up $750,742 (+13%) from 2020
Expenses
Up$5,988,251
Up $210,288 (+3.6%) from 2020
Net Income
Up$756,201
Up $540,454 (+251%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- Dec 6, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $6,744,452
Mission and Program Overview
Mission
Established as a charter school operator in the district school board of miami-dade county. International studies charter school, inc. (ischs) was established to serve the needs of the community by offering a multi-lingual, multi-literate, and multi-cultural curriculum, preparing students to be thoughtful, educated members of a global society. Ischs, inc. Teaches students to think and behave as citizens of the world, make decisions with integrity, and graduate with a sense of purpose. In 2014, ischs, inc. Opened international studies virtual charter academy, a full-time online public charter school that provides access to all levels of coursework from recovery to advanced placement courses. International studies charter high school, inc. Is consistently ranked in the top ten of all public high schools in florida and was designated a blue ribbon school by the us department of education.
Established as a charter school operator in the district school board of miami-dade county.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $3,209,478 | $3,895,092 | ▲ $685,614 |
| Land, Buildings, and Equipment, Net | $1,240,255 | $1,074,451 | ▼ $165,804 |
| Prepaid Expenses and Deferred Charges | $22,366 | $80,464 | ▲ $58,098 |
| Total Assets | $4,863,639 | $5,581,763 | ▲ $718,124 |
| Other Assets Total | $391,540 | $531,756 | ▲ $140,216 |
| Liabilities | |||
| Other Liabilities | $792,030 | $543,000 | ▼ $249,030 |
| Accounts Payable and Accrued Expenses | $420,929 | $382,852 | ▼ $38,077 |
| Total Liabilities | $1,212,959 | $925,852 | ▼ $287,107 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,650,680 | $4,655,911 | ▲ $1,005,231 |
| Total Net Assets Fund Balance | $3,650,680 | $4,655,911 | ▲ $1,005,231 |
| Total Liabilities and Net Assets / Fund Balance | $4,863,639 | $5,581,763 | ▲ $718,124 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $715,523 | $707,361 | $1,422,884 |
| Equipment | $325,929 | $422,522 | $748,451 |
| Other Land Buildings | $32,999 | $52,113 | $85,112 |
| Other Assets Org | $527,447 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Victoriano Rodriguez | Principal | FT | $133,082 | $133,082 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ileana Melian | Chairman, Director & Presi |
| Corinne Pollini | Director |
| Gabriel Cremades Ventura | Director |
| Jose Ramon Purroy | Director |
| Roger Pardo | Secretary, Director |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Adp Total Source | Employee Leasing | 10200 SUNSET DRIVE, Miami, FL 33173 | $3,120,338 |
| Southwest Eight Properties LLC | Facility Leasing | 6340 SUNSET DRIVE, Miami, FL 33143 | $695,014 |
| Academica Dade LLC | Educational Support Provider | 6340 SUNSET DRIVE, Miami, FL 33143 | $339,000 |
| It Savvy LLC | Computer Support Provider | 2000 NW 87TH AVE STE 216, Miami, FL 33172 | $153,693 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $6,662,431
- Program Service Revenue
- $61,941
- Investment Income
- $640
- Other Revenue
- $19,440
- All Other Contributions
- $75,000
- Change in Net Assets
- $756,201
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $6,744,452
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $6,744,452
- Total Revenue per Form 990
- $6,744,452
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,130,394 |
| Other Expenses | $2,857,857 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,219,551 | $378,292 | - | $2,597,843 |
| Occupancy | $709,475 | - | - | $709,475 |
| Other Employee Benefits | $410,935 | $66,340 | - | $477,275 |
| Fees for Services Management | $228,000 | $114,000 | - | $342,000 |
| All Other Expenses | $320,655 | $10,701 | - | $331,356 |
| Fees for Services Other | $328,197 | $239 | - | $328,436 |
| Depreciation Depletion | $267,769 | $753 | - | $268,522 |
| Other Expenses | $179,446 | $74,753 | - | $74,753 |
| Insurance | $66,023 | - | - | $66,023 |
| Pension Plan Contributions | $45,276 | $10,000 | - | $55,276 |
| Fees for Services Accounting | - | $38,865 | - | $38,865 |
| Travel | $23,128 | - | - | $23,128 |
| Advertising | $5,050 | - | - | $5,050 |
| Fees for Services Legal | - | $1,650 | - | $1,650 |
| Total Functional Expenses | $5,291,441 | $696,810 | $0 | $5,988,251 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $5,988,251 |
| Total Expenses per Audited Statements | $5,988,251 |
| Total Expenses per Form 990 | $5,988,251 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Paycheck Protection Program Loan | $528,000 |
| Due to Education Service and Support Provider | $15,000 |
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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“Academica dade, llc, an educational service and support provider company, provides professional services and related support to public charter schools, including, but not limited to, academic support, facility development and compliance, human resource and payroll coordination, regulatory compliance, legal and corporate upkeep, bookkeeping and accounting, budgeting, and financial reporting.”
Form 990, Part VI, Section B, Line 11B
“The organization reviews the contents of the form 990 before submitting it to the internal revenue service.”
Form 990, Part VI, Section B, Line 12C
“The organization requires that all officers and/or directors disclose any activity that may be a conflict of interest.”
Form 990, Part VI, Section B, Line 15
“During the determination of compensation of officers or key employees, the organization reviews the officer's contract, budget, and performance.”
Form 990, Part VI, Section C, Line 18
“This information is available to the public via www.guidestar.org.”
Form 990, Part VI, Section C, Line 19
“This information is available upon request.”
Filing and Contact Details
Filer
- Filer Name
- International Studies Charter
- EIN
- 41-2142346
- Phone
- 3054427449
- Address
- 6340 SUNSET DRIVE, MIAMI, FL 33143
Signing Officer
- Name
- Ileana Melian
- Title
- Board Chair
- Phone
- 3056692906
- Signed
- 2021-12-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Ileana Melian
- Formed
- 2006
- Legal Domicile
- Fl
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 78
- Volunteers
- 247
Preparer
- Firm
- Hlb Gravier Llp
- Address
- 396 ALHAMBRA CIRCLE SUITE 900, CORAL GABLES, FL 33134-5095
- Preparer
- Leonardo D Gravier
- Phone
- 3054463022
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“As of july 1, 2020, the school implemented gasb statement no. 84. Fiduciary activities. This statement establishes new criteria for identifying fiduciary activities which, when met, require that activities be reported in a fiduciary fund in the basic financial statements. Items previously reported as part of the agency fund classification of the fiduciary fund statements were reviewed to evaluate if they met the new custodial funds criteria. The school identified the school's internal account as non-fiduciary and re-categorized them as assigned in the special revenue fund. 249,030.”
Section 1.263(A)-1(F) De Minimis Safe Harbor Election
“International studies charter high school 6340 sunset drive miami, fl 33143 employer identification number: 41-2142346 for the year ending june 30th, 2021 international studies charter high school is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).”
Section 1.263(A)-3(N) Election
“International studies charter high school 6340 sunset drive miami, fl 33143 employer identification number: 41-2142346 for the year ending june 30th, 2021 international studies charter high school is electing to capitalize repair and maintenance costs under reg. Sec. 1.263(a)-3(n).”
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| IRS990/MissionDesc | 0 | ESTABLISHED AS A CHARTER SCHOOL OPERATOR IN THE DISTRICT SCHOOL BOARD OF MIAMI-DADE COUNTY. INTERNATIONAL STUDIES CHARTER SCHOOL, INC. (ISCHS) WAS ESTABLISHED TO SERVE THE NEEDS OF THE COMMUNITY BY OFFERING A MULTI-LINGUAL, MULTI-LITERATE, AND MULTI-CULTURAL CURRICULUM, PREPARING STUDENTS TO BE THOUGHTFUL, EDUCATED MEMBERS OF A GLOBAL SOCIETY. ISCHS, INC. TEACHES STUDENTS TO THINK AND BEHAVE AS CITIZENS OF THE WORLD, MAKE DECISIONS WITH INTEGRITY, AND GRADUATE WITH A SENSE OF PURPOSE. IN 2014, ISCHS, INC. OPENED INTERNATIONAL STUDIES VIRTUAL CHARTER ACADEMY, A FULL-TIME ONLINE PUBLIC CHARTER SCHOOL THAT PROVIDES ACCESS TO ALL LEVELS OF COURSEWORK FROM RECOVERY TO ADVANCED PLACEMENT COURSES. INTERNATIONAL STUDIES CHARTER HIGH SCHOOL, INC. IS CONSISTENTLY RANKED IN THE TOP TEN OF ALL PUBLIC HIGH SCHOOLS IN FLORIDA AND WAS DESIGNATED A BLUE RIBBON SCHOOL BY THE US DEPARTMENT OF EDUCATION. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 15000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYCHECK PROTECTION PROGRAM LOAN |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO EDUCATION SERVICE AND SUPPORT PROVIDER |
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| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | A NON-DISCRIMINATORY STATEMENT IS INCLUDED IN REGISTRATION PACKETS, SCHOOL WEBSITES, EMPLOYEE HANDBOOKS, AND OTHER DISTRIBUTED MATERIALS. FURTHER, THE CHARTER SCHOOL CONTRACT WITH THE LOCAL SCHOOL DISTRICT INCLUDES A NON-DISCRIMINATORY STATEMENT. ADDITIONALLY, A PUBLIC NOTICE IS PUBLISHED EACH YEAR FOR THE LUNCH PROGRAM IN THE LOCAL NEWSPAPERS AND TV STATIONS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL DOES NOT OFFER SCHOLARSHIPS AND/OR FINANCIAL ASSISTANCE TO ANY STUDENT. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION RECEIVES GOVERNMENT GRANTS THAT ALLOW IT TO PROVIDE A QUALITY EDUCATION TO ITS STUDENTS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACADEMICA DADE, LLC, AN EDUCATIONAL SERVICE AND SUPPORT PROVIDER COMPANY, PROVIDES PROFESSIONAL SERVICES AND RELATED SUPPORT TO PUBLIC CHARTER SCHOOLS, INCLUDING, BUT NOT LIMITED TO, ACADEMIC SUPPORT, FACILITY DEVELOPMENT AND COMPLIANCE, HUMAN RESOURCE AND PAYROLL COORDINATION, REGULATORY COMPLIANCE, LEGAL AND CORPORATE UPKEEP, BOOKKEEPING AND ACCOUNTING, BUDGETING, AND FINANCIAL REPORTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION REVIEWS THE CONTENTS OF THE FORM 990 BEFORE SUBMITTING IT TO THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION REQUIRES THAT ALL OFFICERS AND/OR DIRECTORS DISCLOSE ANY ACTIVITY THAT MAY BE A CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DURING THE DETERMINATION OF COMPENSATION OF OFFICERS OR KEY EMPLOYEES, THE ORGANIZATION REVIEWS THE OFFICER'S CONTRACT, BUDGET, AND PERFORMANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THIS INFORMATION IS AVAILABLE TO THE PUBLIC VIA WWW.GUIDESTAR.ORG. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THIS INFORMATION IS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AS OF JULY 1, 2020, THE SCHOOL IMPLEMENTED GASB STATEMENT NO. 84. FIDUCIARY ACTIVITIES. THIS STATEMENT ESTABLISHES NEW CRITERIA FOR IDENTIFYING FIDUCIARY ACTIVITIES WHICH, WHEN MET, REQUIRE THAT ACTIVITIES BE REPORTED IN A FIDUCIARY FUND IN THE BASIC FINANCIAL STATEMENTS. ITEMS PREVIOUSLY REPORTED AS PART OF THE AGENCY FUND CLASSIFICATION OF THE FIDUCIARY FUND STATEMENTS WERE REVIEWED TO EVALUATE IF THEY MET THE NEW CUSTODIAL FUNDS CRITERIA. THE SCHOOL IDENTIFIED THE SCHOOL'S INTERNAL ACCOUNT AS NON-FIDUCIARY AND RE-CATEGORIZED THEM AS ASSIGNED IN THE SPECIAL REVENUE FUND. 249,030. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | INTERNATIONAL STUDIES CHARTER HIGH SCHOOL 6340 SUNSET DRIVE MIAMI, FL 33143 EMPLOYER IDENTIFICATION NUMBER: 41-2142346 FOR THE YEAR ENDING JUNE 30TH, 2021 INTERNATIONAL STUDIES CHARTER HIGH SCHOOL IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | INTERNATIONAL STUDIES CHARTER HIGH SCHOOL 6340 SUNSET DRIVE MIAMI, FL 33143 EMPLOYER IDENTIFICATION NUMBER: 41-2142346 FOR THE YEAR ENDING JUNE 30TH, 2021 INTERNATIONAL STUDIES CHARTER HIGH SCHOOL IS ELECTING TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER REG. SEC. 1.263(A)-3(N). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | SECTION 1.263(A)-3(N) ELECTION |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5581763 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 925852 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,581,763
- Liabilities
- $925,852
- Net assets
- $4,655,911
- Revenue
- $6,744,452
- Expenses
- $5,988,251
- Net income
- $756,201