Civic Intelligence

Key Biscayne Condominium Presidents

EIN 46-4628044 • 501(c)3 • Key Biscayne, FL

Profile

The corporation is organized exclusively for educational purposes and to improve the quality of life of condominium and cooperative owners of key biscayne, florida, and the surrounding area through education.

607 Ocean Drive Apt 11JKey Biscayne, FL 33149

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

27th percentile

-29%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$13,266

Down $5,507 (-29%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$13,266

Down $5,507 (-29%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $20 (-100%) from 2023

Expenses

Up

$5,507

Up $2,175 (+65%) from 2023

Net Income

Down

-$5,507

Down $2,195 (-66%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$40K$30K$20K$10K$0Assets 2015: $12,464Liabilities 2015: $1,070Net Assets 2015: $11,3942015Assets 2016: $17,037Liabilities 2016: $0Net Assets 2016: $17,0372016Assets 2017: $21,889Liabilities 2017: $0Net Assets 2017: $21,8892017Assets 2018: $30,491Liabilities 2018: $6,914Net Assets 2018: $23,5772018Assets 2019: $30,530Liabilities 2019: $0Net Assets 2019: $30,5302019Assets 2020: $37,139Liabilities 2020: $0Net Assets 2020: $37,1392020Assets 2021: $34,594Liabilities 2021: $0Net Assets 2021: $34,5942021Assets 2022: $22,085Liabilities 2022: $0Net Assets 2022: $22,0852022Assets 2023: $18,773Liabilities 2023: $0Net Assets 2023: $18,7732023Assets 2024: $13,266Liabilities 2024: $0Net Assets 2024: $13,2662024

Highlighted filing

2024

Assets$13,266
Liabilities$0
Net Assets$13,266
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$20K$10K$0-$10K-$20KRevenue 2015: $6,654Expenses 2015: $2,800Net Income 2015: $3,8542015Revenue 2016: $12,320Expenses 2016: $6,677Net Income 2016: $5,6432016Revenue 2017: $9,074Expenses 2017: $4,222Net Income 2017: $4,8522017Revenue 2018: $16,139Expenses 2018: $14,451Net Income 2018: $1,6882018Revenue 2019: $19,218Expenses 2019: $12,265Net Income 2019: $6,9532019Revenue 2020: $9,420Expenses 2020: $2,811Net Income 2020: $6,6092020Revenue 2021: $0Expenses 2021: $2,545Net Income 2021: -$2,5452021Revenue 2022: $0Expenses 2022: $12,509Net Income 2022: -$12,5092022Revenue 2023: $20Expenses 2023: $3,332Net Income 2023: -$3,3122023Revenue 2024: $0Expenses 2024: $5,507Net Income 2024: -$5,5072024

Highlighted filing

2024

Revenue$0
Expenses$5,507
Net Income-$5,507
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$13,266
Liabilities
$0
Net assets
$13,266
Revenue
$0
Expenses
$5,507
Net income
-$5,507
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.3$0.00$13.3$0.00$5.51$5.51
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.8$0.00$18.8$0.02$3.33$3.31
2022Detailed filing. Detailed filing data is available for this year.$22.1$0.00$22.1$0.00$12.5$12.5
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.6$0.00$34.6$0.00$2.55$2.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.1$0.00$37.1$9.42$2.81$6.61
2019Detailed filing. Detailed filing data is available for this year.$30.5$0.00$30.5$19.2$12.3$6.95
2018Detailed filing. Detailed filing data is available for this year.$30.5$6.91$23.6$16.1$14.5$1.69
2017Detailed filing. Detailed filing data is available for this year.$21.9$0.00$21.9$9.07$4.22$4.85
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$0.00$17.0$12.3$6.68$5.64
2015Detailed filing. Detailed filing data is available for this year.$12.5$1.07$11.4$6.65$2.80$3.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 24, 2025
Return Version
2024v5.2
Gross Receipts
$0
Mission and Program Overview

Mission

The corporation is organized exclusively for educational purposes and to improve the quality of life of condominium and cooperative owners of key biscayne, florida, and the surrounding area through education.

Program Services

DescriptionGrantsExpenses
EDUCATIONAL SEMINARS AND FORUMS ON KEY ISSUES TO IMPROVE THE QUALITY OF LIFE OF CONDOMINIUM AND COOPERATIVE OWNERS OF KEY BISCAYNE, FLORIDA, AND THE SURROUNDING AREA.$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GUILLERMO GARCIA-LAYTreasurer-$0--
ANTONIO CAMEJOVice President-$0--
DIANA GARMENDIASecretary-$0--
SAMUEL SCHRAGERPresident-$0--
Filing and Contact Details

Filer

Filer Name
Key Biscayne Condominium Presidents
EIN
46-4628044
Phone
8602087867
Address
607 OCEAN DRIVE APT 11J, KEY BISCAYNE, FL 33149

Signing Officer

Name
Samuel Schrager
Title
President
Phone
8602087867
Signed
2025-06-24
Discuss with paid preparer
Yes

Preparer

Firm
Haller Robbins Epelbaum Misiunas LLC
Address
3444 MAIN HIGHWAY SECOND FLOOR, MIAMI, FL 33133
Preparer
Brian Misiunas CPA
Phone
3058585800
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office expense. Amount: 4,496. Description: corporate annual report. Amount: 61. Total to form 990-ez, line 16: 4,557.”

Raw XML Appendix134 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SAMUEL SCHRAGER
IRS990EZ/BooksInCareOfDetail/PhoneNum08602087867
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0607 OCEAN DRIVE APT 11J
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KEY BISCAYNE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033149
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018773
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt013266
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-5507
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0950
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt018773
IRS990EZ/Form990TotalAssetsGrp/EOYAmt013266
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt018773
IRS990EZ/NetAssetsOrFundBalancesEOYAmt013266
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt018773
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt013266
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GUILLERMO GARCIA-LAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANTONIO CAMEJO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DIANA GARMENDIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SAMUEL SCHRAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt04557
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AND TO IMPROVE THE QUALITY OF LIFE OF CONDOMINIUM AND COOPERATIVE OWNERS OF KEY BISCAYNE, FLORIDA, AND THE SURROUNDING AREA THROUGH EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATIONAL SEMINARS AND FORUMS ON KEY ISSUES TO IMPROVE THE QUALITY OF LIFE OF CONDOMINIUM AND COOPERATIVE OWNERS OF KEY BISCAYNE, FLORIDA, AND THE SURROUNDING AREA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt05507
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09420
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt09420
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt09420
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt09420
IRS990ScheduleA/Total509Grp/TotalAmt09420
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt09420
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09420
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OFFICE EXPENSE. AMOUNT: 4,496. DESCRIPTION: CORPORATE ANNUAL REPORT. AMOUNT: 61. TOTAL TO FORM 990-EZ, LINE 16: 4,557.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMUEL SCHRAGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08602087867
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KEY BISCAYNE CONDOMINIUM PRESIDENTS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COUNCIL INC
ReturnHeader/Filer/BusinessNameControlTxt0KEYB
ReturnHeader/Filer/EIN0464628044
ReturnHeader/Filer/PhoneNum08602087867
ReturnHeader/Filer/USAddress/AddressLine1Txt0607 OCEAN DRIVE APT 11J
ReturnHeader/Filer/USAddress/CityNm0KEY BISCAYNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033149
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274256127
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HALLER ROBBINS EPELBAUM MISIUNAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03444 MAIN HIGHWAY SECOND FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033133
ReturnHeader/PreparerPersonGrp/PhoneNum03058585800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN MISIUNAS CPA
ReturnHeader/ReturnTs02025-06-26T13:13:12-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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