Civic Intelligence

Downtown Doral Charter Elementary School Inc.

EIN 46-1379315 • 501(c)3 • Doral, FL

Pub. 78 Eligible990-N Coverage

Profile

To provide our students with a comprehensive dual curriculum and bicultural/bilingual education through language acquisition and innovative programs, facilitated by a highly qualified staff.

8390 NW 53rd StreetDoral, FL 33166

ddces.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.84x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

1.65x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

62nd percentile

9.1%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$32,001,728

Up $2,658,029 (+9.1%) from 2023

Liabilities

Down

$26,721,599

Down $558,604 (-2.0%) from 2023

Net Assets

Up

$5,280,129

Up $3,216,633 (+156%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin75th percentile

Revenue

Up

$16,187,329

Up $2,585,433 (+19%) from 2023

Expenses

Up

$13,056,947

Up $1,261,595 (+11%) from 2023

Net Income

Up

$3,130,382

Up $1,323,838 (+73%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$40M$30M$20M$10M$0-$10MAssets 2014: $956,315Liabilities 2014: $846,529Net Assets 2014: $109,7862014Assets 2015: $22,308,325Liabilities 2015: $24,218,385Net Assets 2015: -$1,910,0602015Assets 2016: $21,051,773Liabilities 2016: $23,759,102Net Assets 2016: -$2,707,3292016Assets 2017: $20,766,800Liabilities 2017: $23,908,207Net Assets 2017: -$3,141,4072017Assets 2018: $27,244,751Liabilities 2018: $30,712,838Net Assets 2018: -$3,468,0872018Assets 2019: $26,958,456Liabilities 2019: $30,399,683Net Assets 2019: -$3,441,2272019Assets 2020: $28,476,671Liabilities 2020: $31,529,015Net Assets 2020: -$3,052,3442020Assets 2021: $28,691,457Liabilities 2021: $29,053,259Net Assets 2021: -$361,8022021Assets 2022: $28,106,748Liabilities 2022: $27,844,549Net Assets 2022: $262,1992022Assets 2023: $29,343,699Liabilities 2023: $27,280,203Net Assets 2023: $2,063,4962023Assets 2024: $32,001,728Liabilities 2024: $26,721,599Net Assets 2024: $5,280,1292024

Highlighted filing

2024

Assets$32,001,728
Liabilities$26,721,599
Net Assets$5,280,129
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2014: $181,395Expenses 2014: $71,609Net Income 2014: $109,7862014Revenue 2015: $143,359Expenses 2015: $2,163,205Net Income 2015: -$2,019,8462015Revenue 2016: $4,247,556Expenses 2016: $5,044,825Net Income 2016: -$797,2692016Revenue 2017: $5,903,933Expenses 2017: $6,338,011Net Income 2017: -$434,0782017Revenue 2018: $7,365,061Expenses 2018: $7,691,741Net Income 2018: -$326,6802018Revenue 2019: $9,102,273Expenses 2019: $9,075,413Net Income 2019: $26,8602019Revenue 2020: $10,326,966Expenses 2020: $9,938,083Net Income 2020: $388,8832020Revenue 2021: $12,580,440Expenses 2021: $9,889,898Net Income 2021: $2,690,5422021Revenue 2022: $11,369,338Expenses 2022: $10,745,337Net Income 2022: $624,0012022Revenue 2023: $13,601,896Expenses 2023: $11,795,352Net Income 2023: $1,806,5442023Revenue 2024: $16,187,329Expenses 2024: $13,056,947Net Income 2024: $3,130,3822024

Highlighted filing

2024

Revenue$16,187,329
Expenses$13,056,947
Net Income$3,130,382
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,001,728
Liabilities
$26,721,599
Net assets
$5,280,129
Revenue
$16,187,329
Expenses
$13,056,947
Net income
$3,130,382
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$32.0$26.7$5.28$16.2$13.1$3.13
2023Detailed filing. Detailed filing data is available for this year.$29.3$27.3$2.06$13.6$11.8$1.81
2022Detailed filing. Detailed filing data is available for this year.$28.1$27.8$0.26$11.4$10.7$0.62
2021Detailed filing. Detailed filing data is available for this year.$28.7$29.1$0.36$12.6$9.89$2.69
2020Detailed filing. Detailed filing data is available for this year.$28.5$31.5$3.05$10.3$9.94$0.39
2019Detailed filing. Detailed filing data is available for this year.$27.0$30.4$3.44$9.10$9.08$0.03
2018Detailed filing. Detailed filing data is available for this year.$27.2$30.7$3.47$7.37$7.69$0.33
2017Detailed filing. Detailed filing data is available for this year.$20.8$23.9$3.14$5.90$6.34$0.43
2016Detailed filing. Detailed filing data is available for this year.$21.1$23.8$2.71$4.25$5.04$0.80
2015Detailed filing. Detailed filing data is available for this year.$22.3$24.2$1.91$0.14$2.16$2.02
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.85$0.11$0.18$0.07$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$16,187,329
Mission and Program Overview

Mission

To provide our students with a comprehensive dual curriculum and bicultural/bilingual education through language acquisition and innovative programs, facilitated by a highly qualified staff.

To provide our students with a comprehensive dual curriculum and bicultural/bilingual educationthrough language acquisition and innovative programs, facilitated by a highly qualified staff.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,271,510$14,798,403▼ $473,107
Investments in Publicly Traded Securities$9,453,010$11,806,680▲ $2,353,670
Cash and Non-Interest-Bearing Accounts$3,701,809$5,187,882▲ $1,486,073
Inventories for Sale or Use$75,252$129,580▲ $54,328
Pledges and Grants Receivable$114,253$53,577▼ $60,676
Prepaid Expenses and Deferred Charges$31,330$19,936▼ $11,394
Other Notes and Loans Receivable, Net$696,535$5,670▼ $690,865
Total Assets$29,343,699$32,001,728▲ $2,658,029
Liabilities
Tax Exempt Bond Liabilities$25,970,000$25,375,000▼ $595,000
Other Liabilities$940,142$861,343▼ $78,799
Accounts Payable and Accrued Expenses$370,061$485,256▲ $115,195
Total Liabilities$27,280,203$26,721,599▼ $558,604
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,063,496$5,280,129▲ $3,216,633
Total Net Assets Fund Balance$2,063,496$5,280,129▲ $3,216,633
Total Liabilities and Net Assets / Fund Balance$29,343,699$32,001,728▲ $2,658,029

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$10,923,968$3,683,189$14,607,157
Other Land Buildings$3,474,039$1,662,640$5,136,679
Equipment$400,396$1,209,643$1,610,039
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeannette Acevedo-isenbergHead of SchoFT$160,746$107,164$267,910
Jeannette Acevedo-isenbergHead of School-$160,746-$160,746

Board Members and Trustees

NameTitle
Carolina HerreraBoard Member
Ana-marie Codina BarlickPres & Board
Vera HirshSecretary
Larry GraggVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Miami Dade Co Distr School BoardManag./it Serv.1450 NE 2ND AVE, 1450 NE 2ND AVE, Miami, FL 33132$284,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,903,835
Program Service Revenue
$13,871,842
Investment Income
$411,652
Other Revenue
$0
All Other Contributions
$8,877
Change in Net Assets
$3,130,382

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,187,329
Revenue Not Reported on Form 990
$86,251
Total Revenue per Audited Statements
$16,273,580
Total Revenue per Form 990
$16,187,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,538,786
Other Expenses$4,518,161
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,581,184$731,243-$7,312,427
Interest$1,424,137$158,238-$1,582,375
Depreciation Depletion$641,538$160,385-$801,923
Other Employee Benefits$521,696$57,966-$579,662
Payroll Taxes$477,483$53,054-$530,537
All Other Expenses$449,421$63,612-$513,033
Insurance$208,428$23,159-$231,587
Fees for Services Other$211,874--$211,874
Pension Plan Contributions$104,544$11,616-$116,160
Other Expenses$81,222$20,305-$101,527
Occupancy$78,228--$78,228
Fees for Services Legal-$48,028-$48,028
Travel-$9,480-$9,480
Total Functional Expenses$11,201,825$1,855,122$0$13,056,947

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,056,947
Total Expenses per Audited Statements$13,056,947
Total Expenses per Form 990$13,056,947
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
Accrued Interest Payable$791,188
Unearned Revenues$70,155

Bond Issues

BondIssuerIssuedIssue PricePurpose
ASeries 2014a Due 71442014-08-05$12,555,000Construct school facilities
BSeries 2014a Due 71342014-08-05$6,775,000Construct school facilities
ASeries 2017a Due 71442017-08-02$4,935,000Construct additional facilities
CSeries 2014a Due 71242014-08-05$2,175,000Construct school facilities
DSeries 2017a Due 71272017-08-02$1,070,000Construct additional facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$12,555,000$262,005-$427,785
B$6,775,000--$81,532
A$4,935,000---
C$2,175,000--$35,000
D$1,070,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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

“The organization makes available the form 990 to the members of the board of directors for their review prior to filing.”

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

“Each director, principal officer, key employee and member of a committee with governing board delegatedpower shall annually sign a statement which affirms such person: a. Has received a copy of theconflicts of interest policy; b. Has read and understands the policy; c. Has agreed to comply with thepolicy; and d. Understands the organization is charitable and in order to maintain its federal taxexemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

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

“For the head of school position, the board of directors reviewed comparable salaries of charter school principals in the state of florida and miami dade county.”

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Downtown Doral Charter Elementary
EIN
46-1379315
Phone
3055692223
Address
8390 NW 53RD STREET, DORAL, FL 33166

Signing Officer

Name
Jeannette Acevedo-isenberg
Title
Head of School
Phone
3055692223
Signed
2025-05-12

Organization Details

Principal Officer
Jeannette Acevedo-isenberg
Formed
2012
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
264
Volunteers
1,043

Preparer

Firm
Garcia Santa Maria De Armas Trujillo
Address
135 SAN LORENZO AVE STE 660, CORAL GABLES, FL 33146
Preparer
Pedro De Armas
Phone
3054480404
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The school 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 taxposition that an entity takes or expects to take in a tax return. The school 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 the school 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. The school 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. The school has not accrued any interest and or penalties related to income taxes. The school is subject to audits by taxing jurisdictions; however,there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 627 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL 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 TAXPOSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THE SCHOOL 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 THE SCHOOL 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. THE SCHOOL 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. THE SCHOOL HAS NOT ACCRUED ANY INTEREST AND OR PENALTIES RELATED TO INCOME TAXES. THE SCHOOL IS SUBJECT TO AUDITS BY TAXING JURISDICTIONS; HOWEVER,THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SEE PART II
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE 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 MIAMIDADE COUNTY DISTRICT SCHOOL BOARD.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2CURRENTLY THE SCHOOL DOES NOT OFFER SCHOLARSHIPS AND/OR FINANCIAL ASSISTANCE TO ANY STUDENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 7
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0SERIES 2014A DUE 7144 CONSTRUCT SCHOOL FACILITIES
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1SERIES 2014A DUE 7134 CONSTRUCT SCHOOL FACILITIES
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt2SERIES 2014A DUE 7124 CONSTRUCT SCHOOL FACILITIES
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt3SERIES 2017A DUE 7127 CONSTRUCT ADDITIONAL FACILITIES
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt4SERIES 2017A DUE 7144 CONSTRUCT ADDITIONAL FACILITIES
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
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IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc2PURPOSE OF ISSUE DESCRIPTION
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IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc4PURPOSE OF ISSUE DESCRIPTION
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