Civic Intelligence

United Cerebral Palsy Association

EIN 59-0637822 • 501(c)3 • Hialeah, FL

Profile

To promote the general welfare of developmentally disabled and/or handicapped persons and the frail and elderly and to educate and inform the public regarding their needs. The organization provides to children and adults developmental training, therapy, education, residential habilitation, medical services, supported living and other related programs and services.

2700 West 81st StreetHialeah, FL 33016

www.ucpsouthflorida.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.20x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.21x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$278,833

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

91st percentile

39%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.8%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$22,878,837

Up $6,431,288 (+39%) from 2023

Liabilities

Up

$4,663,282

Up $721,739 (+18%) from 2023

Net Assets

Up

$18,215,555

Up $5,709,549 (+46%) from 2023

Revenue

Up

$22,031,492

Up $1,201,461 (+5.8%) from 2023

Expenses

Up

$18,424,810

Up $297,308 (+1.6%) from 2023

Net Income

Up

$3,606,682

Up $904,153 (+33%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $24,026,103Liabilities 2010: $18,023,526Net Assets 2010: $6,002,5772010Assets 2012: $20,999,388Liabilities 2012: $13,404,441Net Assets 2012: $7,594,9472012Assets 2013: $20,605,167Liabilities 2013: $12,543,895Net Assets 2013: $8,061,2722013Assets 2014: $24,765,358Liabilities 2014: $12,104,037Net Assets 2014: $12,661,3212014Assets 2015: $20,086,713Liabilities 2015: $8,512,280Net Assets 2015: $11,574,4332015Assets 2016: $17,180,791Liabilities 2016: $6,410,069Net Assets 2016: $10,770,7222016Assets 2017: $17,661,194Liabilities 2017: $5,348,984Net Assets 2017: $12,312,2102017Assets 2018: $19,416,599Liabilities 2018: $6,408,439Net Assets 2018: $13,008,1602018Assets 2019: $17,752,473Liabilities 2019: $5,565,809Net Assets 2019: $12,186,6642019Assets 2020: $18,551,958Liabilities 2020: $5,846,081Net Assets 2020: $12,705,8772020Assets 2021: $19,716,796Liabilities 2021: $7,716,853Net Assets 2021: $11,999,9432021Assets 2022: $16,393,954Liabilities 2022: $7,135,362Net Assets 2022: $9,258,5922022Assets 2023: $16,447,549Liabilities 2023: $3,941,543Net Assets 2023: $12,506,0062023Assets 2024: $22,878,837Liabilities 2024: $4,663,282Net Assets 2024: $18,215,5552024

Highlighted filing

2024

Assets$22,878,837
Liabilities$4,663,282
Net Assets$18,215,555

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $13,346,2592010Expenses 2012: $12,601,5982012Expenses 2013: $11,882,0942013Revenue 2014: $17,217,873Expenses 2014: $12,722,384Net Income 2014: $4,495,4892014Revenue 2015: $13,430,347Expenses 2015: $13,932,994Net Income 2015: -$502,6472015Revenue 2016: $13,864,848Expenses 2016: $14,779,179Net Income 2016: -$914,3312016Revenue 2017: $14,495,163Expenses 2017: $13,573,678Net Income 2017: $921,4852017Revenue 2018: $15,215,530Expenses 2018: $14,994,255Net Income 2018: $221,2752018Revenue 2019: $15,191,211Expenses 2019: $16,154,537Net Income 2019: -$963,3262019Revenue 2020: $15,629,445Expenses 2020: $16,112,717Net Income 2020: -$483,2722020Revenue 2021: $14,214,152Expenses 2021: $16,507,526Net Income 2021: -$2,293,3742021Revenue 2022: $18,558,316Expenses 2022: $18,291,023Net Income 2022: $267,2932022Revenue 2023: $20,830,031Expenses 2023: $18,127,502Net Income 2023: $2,702,5292023Revenue 2024: $22,031,492Expenses 2024: $18,424,810Net Income 2024: $3,606,6822024

Highlighted filing

2024

Revenue$22,031,492
Expenses$18,424,810
Net Income$3,606,682

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$22.9$4.66$18.2$22.0$18.4$3.61
2023Detailed filing. Detailed filing data is available for this year.$16.4$3.94$12.5$20.8$18.1$2.70
2022Detailed filing. Detailed filing data is available for this year.$16.4$7.14$9.26$18.6$18.3$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$7.72$12.0$14.2$16.5$2.29
2020Detailed filing. Detailed filing data is available for this year.$18.6$5.85$12.7$15.6$16.1$0.48
2019Detailed filing. Detailed filing data is available for this year.$17.8$5.57$12.2$15.2$16.2$0.96
2018Detailed filing. Detailed filing data is available for this year.$19.4$6.41$13.0$15.2$15.0$0.22
2017Detailed filing. Detailed filing data is available for this year.$17.7$5.35$12.3$14.5$13.6$0.92
2016Detailed filing. Detailed filing data is available for this year.$17.2$6.41$10.8$13.9$14.8$0.91
2015Detailed filing. Detailed filing data is available for this year.$20.1$8.51$11.6$13.4$13.9$0.50
2014Detailed filing. Detailed filing data is available for this year.$24.8$12.1$12.7$17.2$12.7$4.50
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.6$12.5$8.06$11.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.0$13.4$7.59$12.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.0$18.0$6.00$13.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$23,541,658
Mission and Program Overview

Mission

To promote the general welfare of developmentally disabled and/or handicapped persons and the frail and elderly and to educate and inform the public regarding their needs. The organization provides to children and adults developmental training,therapy,education,residential habilitation, medical services,supported living and other related programs and services.

To promote the general welfare of developmentally disabled and/or handicapped persons and the frail and elderly and to educate and inform the public regarding their needs. The organization provides to children and adults developmental training, therapy, education, residential habilitation, medical services, supported living and other related programs and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,369,210$11,100,353▲ $5,731,143
Land, Buildings, and Equipment, Net$4,614,827$4,103,752▼ $511,075
Accounts Receivable$2,699,839$1,970,679▼ $729,160
Cash and Non-Interest-Bearing Accounts$773,208$1,780,479▲ $1,007,271
Prepaid Expenses and Deferred Charges$181,744$237,852▲ $56,108
Total Assets$16,447,549$22,878,837▲ $6,431,288
Other Assets Total$2,808,721$3,685,722▲ $877,001
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,320,702$2,011,443▼ $309,259
Other Liabilities-$1,460,709-
Accounts Payable and Accrued Expenses$1,519,801$1,146,053▼ $373,748
Unsecured Notes Loans Payable$69,539$45,077▼ $24,462
Deferred Revenue$31,501--
Total Liabilities$3,941,543$4,663,282▲ $721,739
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,497,307$18,200,305▲ $5,702,998
Net Assets With Donor Restrictions$8,699$15,250▲ $6,551
Total Net Assets Fund Balance$12,506,006$18,215,555▲ $5,709,549
Total Liabilities and Net Assets / Fund Balance$16,447,549$22,878,837▲ $6,431,288

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,062,145$6,927,872$9,990,017
Equipment$169,978$964,186$1,134,164
Other Land Buildings$41,387$834,608$875,995
Land$830,242-$830,242
Other Assets Org$1,757--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Linda Gluck CPAPresident/cePT$278,833$278,833
Tamika Lewis PhdCOO/assist SPT$175,340$175,340
Betty RodriguezCFO/sec/treaPT$173,661$173,661

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Kids Care Respiratory Svc CorpRespiratory9930 NW 26TH ST, Doral, FL 33172$219,285
TasebudzCatering242 NW 199TH TER, Miami, FL 33172$217,088
Living Air INCA/c Services9501 APRIL ROAD, Miami, FL 33157$119,934
Transportation AmericaTransportation2766 NW 62 ST, Miami, FL 33147$106,680
Revenue and Support

Revenue Composition

Contributions and Grants
$1,760,953
Program Service Revenue
$15,754,380
Investment Income
$4,516,159
Other Revenue
$0
All Other Contributions
$396,862
Change in Net Assets
$3,606,682

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,031,492
Revenue Not Reported on Form 990
$2,307,219
Total Revenue per Audited Statements
$24,338,711
Total Revenue per Form 990
$22,031,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,050,630
Other Expenses$5,374,180
Total Fundraising Expense$24,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,856,151$1,901,084$14,203$10,771,438
Occupancy$1,027,135$117,746-$1,144,881
Fees for Services Other$818,583$134,222-$952,805
Payroll Taxes$656,794$181,874$1,008$839,676
Office Expenses$177,809$569,742$4,805$752,356
Other Employee Benefits$559,359$154,892$858$715,109
Insurance$370,210$222,413-$592,623
Current Officers, Directors, Trustees, and Key Employees-$579,704-$579,704
Other Expenses$380,526$400,000-$400,000
Depreciation Depletion$232,954$80,178-$313,132
Fees for Services Accounting-$260,435-$260,435
Interest$159,042--$159,042
Pension Plan Contributions$113,187$31,343$173$144,703
Conferences and Meetings$86,186$24,928$989$112,103
Advertising$9,895$43,860$447$54,202
Fees for Services Legal-$10,408-$10,408
All Other Expenses$625,347$-3,454,330$1,673$-2,827,310
Total Functional Expenses$14,607,851$3,792,803$24,156$18,424,810

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$18,629,162
Expenses per Audited Statements$18,424,810
Total Expenses per Form 990$18,424,810
Expenses Not Reported on Form 990$204,352
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 From Related Organizations$1,460,709
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, cfo and ceo 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 been 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 aforementioned information is provided upon written or verbal request.

Filing and Contact Details

Filer

Filer Name
United Cerebral Palsy Association
EIN
59-0637822
Phone
3057281534
Address
2700 WEST 81ST STREET, HIALEAH, FL 33016
Doing Business As
United Community Options of Miami

Signing Officer

Name
Betty Rodriguez
Title
CFO/sec/treasurer
Phone
3057281567
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Gluck CPA
Formed
1959
Legal Domicile
Fl
Voting Board Members
12
Independent Board Members
12
Employees
389
Volunteers
12

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 - ORGANIZATION'S MISSION

To promote the general welfare of developmentally disabled and/or handicapped persons and the frail and elderly and to educate and inform the public regarding their needs. The organization provides to children and adults developmental training, therapy, education, residential habilitation, medical services, supported living and other related programs and services.

Form 990, Page 1, Part I, Line 6

Volunteers consist of board members and individuals who donate their time to the organization.

Form 990, Part XI, Line 9

BAD DEBT -100,802

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

The organization is trustee of the individuals personal funds for the persons served in the programs. A corresponding cash account is maintained having the same balance as the liability account and is excluded from the financial statements as these are not assets of the organization.

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

BAD DEBT 100,802

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