Civic Intelligence

Miami Design Preservation League Inc

EIN 59-1788634 • 501(c)3 • Miami Beach, FL

Profile

Miami design preservation league, inc. (mdpl) is a non-profit organization devoted to preserving, protecting, and promoting the cultural, social, economic, environmental, and architectural integrity of the miami beach architectural historic district and all other areas of the city of miami beach where historic preservation is a concern. It was originally organized by barbara capitman in 1976 and is the oldest art deco society in the world. Mdpl provides cultural and educational programs to dade county residents, surrounding counties, citizens of florida and to national and international visitors and tourists. Our programs are developed for the general public and have special appeal to those interested in art, design, architecture, history, preservation, urban and community planning and development.

PO Box 190180Miami Beach, FL 33139

www.mdpl.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

49th percentile

4.0%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$150,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

62nd percentile

8.1%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

26th percentile

-7.0%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,127,630

Up $381,257 (+51%) from 2022

Liabilities

Up

$128,630

Up $8,708 (+7.3%) from 2022

Net Assets

Up

$999,000

Up $372,549 (+59%) from 2022

Revenue

Up

$1,693,871

Up $384,721 (+29%) from 2022

Expenses

Up

$1,625,909

Up $533,608 (+49%) from 2022

Net Income

Down

$67,962

Down $148,887 (-69%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $402,182Liabilities 2011: $176,900Net Assets 2011: $225,2822011Assets 2012: $722,626Liabilities 2012: $305,199Net Assets 2012: $417,4272012Assets 2013: $669,464Liabilities 2013: $83,749Net Assets 2013: $585,7152013Assets 2014: $566,040Liabilities 2014: $73,394Net Assets 2014: $492,6462014Assets 2015: $595,137Liabilities 2015: $97,156Net Assets 2015: $497,9812015Assets 2016: $699,386Liabilities 2016: $165,426Net Assets 2016: $533,9602016Assets 2018: $693,167Liabilities 2018: $137,734Net Assets 2018: $555,4332018Assets 2021: $701,341Liabilities 2021: $291,739Net Assets 2021: $409,6022021Assets 2022: $746,373Liabilities 2022: $119,922Net Assets 2022: $626,4512022Assets 2025: $1,127,630Liabilities 2025: $128,630Net Assets 2025: $999,0002025

Highlighted filing

2025

Assets$1,127,630
Liabilities$128,630
Net Assets$999,000

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $889,1172011Expenses 2012: $1,327,0732012Expenses 2013: $1,258,0672013Revenue 2014: $1,443,269Expenses 2014: $1,562,058Net Income 2014: -$118,7892014Revenue 2015: $1,503,846Expenses 2015: $1,498,511Net Income 2015: $5,3352015Revenue 2016: $1,434,805Expenses 2016: $1,428,393Net Income 2016: $6,4122016Revenue 2018: $1,551,510Expenses 2018: $1,328,665Net Income 2018: $222,8452018Revenue 2021: $523,874Expenses 2021: $572,223Net Income 2021: -$48,3492021Revenue 2022: $1,309,150Expenses 2022: $1,092,301Net Income 2022: $216,8492022Revenue 2025: $1,693,871Expenses 2025: $1,625,909Net Income 2025: $67,9622025

Highlighted filing

2025

Revenue$1,693,871
Expenses$1,625,909
Net Income$67,962

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 13, 2026
Return Version
2024v5.0
Gross Receipts
$1,693,871
Mission and Program Overview

Mission

Miami design preservation league, inc (mdpl) is a non-profit organization devoted to preserving, protecting, and promoting the cultural, social economic, environmental, and architectural integrity of miami beach and the surrounding areas. It was originally organized by barbara capitman in 1976 and is the oldest art deco society in the world. Mdpl provides cultural and educational programs to miami-dade county residents, surrounding counties, citizens of florida and to national and international visitors and tourists. The organization's programs are developed for the general public and have special appeal to those interested in art, design, architecture, history, preservation, urban and community planning and development.

Preservation of the miami beach historic and art deco district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$387,123$396,264▲ $9,141
Investments Other Securities$237,058$250,990▲ $13,932
Pledges and Grants Receivable$136,673$242,357▲ $105,684
Land, Buildings, and Equipment, Net$43,963$53,054▲ $9,091
Inventories for Sale or Use$44,852$43,091▼ $1,761
Prepaid Expenses and Deferred Charges$84,331$32,363▼ $51,968
Total Assets$1,043,511$1,127,630▲ $84,119
Other Assets Total$109,511$109,511→ $0
Liabilities
Other Liabilities$79,402--
Accounts Payable and Accrued Expenses$33,071$77,630▲ $44,559
Unsecured Notes Loans Payable-$51,000-
Total Liabilities$112,473$128,630▲ $16,157
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$513,514$581,476▲ $67,962
Net Assets With Donor Restrictions$417,524$417,524→ $0
Total Net Assets Fund Balance$931,038$999,000▲ $67,962
Total Liabilities and Net Assets / Fund Balance$1,043,511$1,127,630▲ $84,119

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$31,219$22,286$53,505
Equipment-$38,914$38,914
Other Land Buildings$21,835$7,496$29,331
Other Assets Org$109,511--
Financial Derivatives$250,990--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel CiraldoExecutive DiFT$150,000$150,000
Daniel CiraldoExecutive Director-$150,000$150,000
Patricia Diaz ZeasBarbara BaerFT$40,104$40,104

Board Members and Trustees

NameTitle
Jack D JohnsonChair Emerit
Michael D KinerkChair Emerit
Roger GoldblattChair of Boa
Nina Weber WorthVice Chair
Dylan YollesDirector
Geo DarderDirector
Ira GillerDirector
Jack L FinglassDirector
Jeannette DorfmanDirector
Salem MounayyerDirector
Sandra LeddickDirector
Dennis WilhelmBarbara Baer
Jeanette TraviesoCPA
Meg LousteauExecutive Di
Sandra ScidmoreSecretary
John BachayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$529,269
Program Service Revenue
$1,148,704
Investment Income
$15,742
Other Revenue
$156
All Other Contributions
$75,281
Change in Net Assets
$67,962

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,693,871
Revenue Not Reported on Form 990
$576,063
Total Revenue per Audited Statements
$2,269,934
Total Revenue per Form 990
$1,693,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$983,118
Salaries, Compensation, and Employee Benefits$642,791
Total Fundraising Expense$12,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$164,099$159,230-$323,329
Current Officers, Directors, Trustees, and Key Employees$132,473$128,543-$261,016
Other Expenses$86,619$3,022-$89,641
All Other Expenses$21,503$53,774$10,058$85,335
Advertising$55,314$15,523$2,000$72,837
Information Technology$13,792$37,896-$51,688
Fees for Services Accounting$23,571$25,563-$49,134
Payroll Taxes$18,205$26,636-$44,841
Fees for Services Other$17,270$18,503-$35,773
Occupancy$34,165$1,192-$35,357
Insurance$10,869$11,787-$22,656
Pension Plan Contributions$4,798$7,019-$11,817
Depreciation Depletion-$6,544-$6,544
Fees for Services Legal$2,888$3,132-$6,020
Interest-$1,900-$1,900
Other Employee Benefits$726$1,062-$1,788
Total Functional Expenses$1,077,920$535,931$12,058$1,625,909

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,201,972
Expenses per Audited Statements$1,625,909
Total Expenses per Form 990$1,625,909
Expenses Not Reported on Form 990$576,063
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
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The executive director is provided a copy of the form 990 tax return by the paid preparer to carefully review it in detail with the board of directors finance committee before it is filed with the irs. All questions regarding form 990 are directed to the paid preparer of the tax return and executive director. After all questions are resolved, the treasurer will sign the efile authorization and the form 990 is then filed with the irs.

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

The bylaws specifically address the conflict of interest policy in section 6, which states: each director, principal officer, and member of a committee with governing board delegated powers and employees shall annually sign a statement which affirms each person: a. Has received a copy of the conflict of interest policy; b. Has read and understands the policy; c. Has agreed with the policy; and d. Understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

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

The process for determining compensation for the executive director and other key personnel involves conducting a thorough review of comparable compensation for similar industry positions using available compensation data. In addition, consideration is given to local market factors and the experience of the candidate. The decisions regarding compensation determinations are substantiated in the minutes of the board of directors, committees, and budget materials.

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

Board members are not compensated for their service to the board. In limited cases, board members who are also tour guides, receive a stipend of 50 per tour, which is the same for all guides. Board members who receive stipends are prohibited from voting on stipend changes to eliminate any appearance of a conflict of interest.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Miami Design Preservation League
EIN
59-1788634
Phone
3056722014
Address
PO BOX 190180, MIAMI BEACH, FL 33139

Signing Officer

Name
Meg Lousteau
Title
Executive Director
Phone
3053770777
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Meg Lousteau
Formed
1977
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
13
Volunteers
30

Preparer

Firm
Turner & Associates Llp
Address
7301 SW 57TH CT STE 420, SOUTH MIAMI, FL 33143-5324
Preparer
Stephen C Enriquez
Phone
3053770777
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Miami design preservation league, inc (mdpl) is a non-profit organization devoted to preserving, protecting, and promoting the cultural, social economic, environmental, and architectural integrity of miami beach and the surrounding areas. It was originally organized by barbara capitman in 1976 and is the oldest art deco society in the world. Mdpl provides cultural and educational programs to miami-dade county residents, surrounding counties, citizens of florida and to national and international visitors and tourists. The organization's programs are developed for the general public and have special appeal to those interested in art, design, architecture, history, preservation, urban and community planning and development.

Form 990, Page 2, Part III, Line 4A

The annual art deco weekend festival, which traditionally takes place in january, is the organization's primary educational and cultural event which celebrates and promotes the history and architectural heritage of miami beach. The festival includes an array of educational activities, a lecture series, music and street entertainment, guided architectural tours, a classic car show, and vendors offering antiques, deco-inspired art, vintage merchandise, and crafts. This festival serves as the conduit to promote the organization's mission and showcase the collection of over 1,000 buildings of the same architectural style and educate the public on the importance of preservation and protection. Mdpl is the steward of the art deco architectural district, the first twentieth century historic commercial district in the country.

Form 990, Page 2, Part III, Line 4D

The art deco museum teaches visitors about 3 major historic architectural design stlyes in miami beach. These styles are mediterranean revival, art deco and miami modern (mimo). Scale models of select buildings allow the visitor to have a closer look at the elements of these structures. The visitor will also learn about the development of the city of miami beach. The center houses a complete building datatbase of every structure within the historic art deco district. There are also design and architectural reference books, art deco era reference books, and a collection of films from the art deco era.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR OF BOA
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR EMERIT
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR EMERIT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/MissionDesc0MIAMI DESIGN PRESERVATION LEAGUE, INC (MDPL) IS A NON-PROFIT ORGANIZATION DEVOTED TO PRESERVING, PROTECTING, AND PROMOTING THE CULTURAL, SOCIAL ECONOMIC, ENVIRONMENTAL, AND ARCHITECTURAL INTEGRITY OF MIAMI BEACH AND THE SURROUNDING AREAS. IT WAS ORIGINALLY ORGANIZED BY BARBARA CAPITMAN IN 1976 AND IS THE OLDEST ART DECO SOCIETY IN THE WORLD. MDPL PROVIDES CULTURAL AND EDUCATIONAL PROGRAMS TO MIAMI-DADE COUNTY RESIDENTS, SURROUNDING COUNTIES, CITIZENS OF FLORIDA AND TO NATIONAL AND INTERNATIONAL VISITORS AND TOURISTS. THE ORGANIZATION'S PROGRAMS ARE DEVELOPED FOR THE GENERAL PUBLIC AND HAVE SPECIAL APPEAL TO THOSE INTERESTED IN ART, DESIGN, ARCHITECTURE, HISTORY, PRESERVATION, URBAN AND COMMUNITY PLANNING AND DEVELOPMENT.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ART DECO GIFT SHOP SPECIALIZES IN PERIOD MERCHANDISING. NINETY PERCENT OF THE MERCHANDISE IS EITHER ORIGINAL PERIOD ITEMS, REPRODUCTIONS OR NEW AND MODERN WITH A FLAVOR OF THE PAST. IT IS IMPORTANT TO MAINTAIN THE SHOP WITH THIS TYPE OF MERCHANDISE IN ORDER TO EDUCATE AND PROMOTE THE ORGANIZATION'S MISSION TO EVERY SINGLE PERSON THAT WALKS INTO THE SHOP, AS WELL AS MAKING SURE THEY TAKE HOME WITH THEM A REMINDER OF THE ORGANIZATION'S MISSION AND PURPOSE IN THE FORM OF MEMENTOS FOR THEMSELVES AND TO GIVE AS GIFTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE ART DECO VISITOR CENTER/WELCOME CENTER,IS THE HOME BASE OF THE ORGANIZATION'S ARCHITECTURAL HISTORIC TOURS, BOTH GUIDED AND SELF-GUIDED (AUDIO). THE ART DECO VISITOR/WELCOME CENTER IS COMMITTED TO PROVIDING A VARIETY OF SERVICES TO THE RESIDENTS AND VISITORS OF THE CITY. THE CENTER EDUCTATES VISITORS AND RESIDENTS ABOUT THE MIAMI BEACH ART DECO ARCHITECTURAL HISTORIC DISTRICT AND FOSTERS AN APPRECIATION FOR THE COMMUNITY'S HERITAGE AND STYLE, WHICH, IN TURN, FACILITATES THE MDPL MISSION OF PERSERVING, PROMOTING AND PROTECTING THE CULTURAL, SOCIAL, ECONOMIC, AND ARCHITECTUAL INTEGRITY OF THE HISTORIC DISTRICT.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ART DECO MUSEUM TEACHES VISITORS ABOUT 3 MAJOR HISTORIC ARCHITECTURAL DESIGN STLYES IN MIAMI BEACH. THESE STYLES ARE MEDITERRANEAN REVIVAL, ART DECO AND MIAMI MODERN (MIMO). SCALE MODELS OF SELECT BUILDINGS ALLOW THE VISITOR TO HAVE A CLOSER LOOK AT THE ELEMENTS OF THESE STRUCTURES. THE VISITOR WILL ALSO LEARN ABOUT THE DEVELOPMENT OF THE CITY OF MIAMI BEACH. THE CENTER HOUSES A COMPLETE BUILDING DATATBASE OF EVERY STRUCTURE WITHIN THE HISTORIC ART DECO DISTRICT. THERE ARE ALSO DESIGN AND ARCHITECTURAL REFERENCE BOOKS, ART DECO ERA REFERENCE BOOKS, AND A COLLECTION OF FILMS FROM THE ART DECO ERA.
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