Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
EIN 65-0984762 • 501(c)3 • Miami, FL
Profile
Assist small business and residents
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 20.0% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Up$271,302
Up $9,916 (+3.8%) from 2024
Liabilities
Down$169,304
Down $4,115 (-2.4%) from 2024
Net Assets
Up$101,998
Up $14,031 (+16%) from 2024
Revenue
Up$258,987
Up $29,940 (+13%) from 2024
Expenses
Up$244,956
Up $39,861 (+19%) from 2024
Net Income
Down$14,031
Down $9,921 (-41%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Assist small business and residents
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pledges and Grants Receivable | $164,287 | $159,783 | ▼ $4,504 |
| Cash and Non-Interest-Bearing Accounts | $96,674 | $111,094 | ▲ $14,420 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $261,386 | $271,302 | ▲ $9,916 |
| Other Assets Total | $425 | $425 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $78,580 | $75,606 | ▼ $2,974 |
| Deferred Revenue | $55,885 | $55,885 | → $0 |
| Unsecured Notes Loans Payable | $38,954 | $37,813 | ▼ $1,141 |
| Total Liabilities | $173,419 | $169,304 | ▼ $4,115 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $87,967 | $101,998 | ▲ $14,031 |
| Total Net Assets Fund Balance | $87,967 | $101,998 | ▲ $14,031 |
| Total Liabilities and Net Assets / Fund Balance | $261,386 | $271,302 | ▲ $9,916 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $0 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Mrluis De Rosa | Business Developer | PT | $51,703 | $51,703 |
| Mrsteven Zorn | Chief Financial Officer | PT | $32,775 | $32,775 |
| Name | Title |
|---|---|
| Mr Sam Modzelewski | Chairman |
| Mr Mathew Woods | Director/member |
| Ms Christian Ramorez | Director/member |
| Ms Nilda Alejandro | Director/member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $140,169 |
| Other Expenses | $104,787 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $76,031 | $8,447 | $0 | $84,478 |
| Comp Disqual Persons | $41,123 | $4,569 | $0 | $45,692 |
| Occupancy | $9,146 | $1,016 | $0 | $10,162 |
| Payroll Taxes | $8,999 | $1,000 | $0 | $9,999 |
| Other Expenses | $4,001 | $0 | $0 | $4,001 |
| Insurance | $3,190 | $359 | $0 | $3,549 |
| Fees for Services Accounting | $0 | $3,000 | $0 | $3,000 |
| Information Technology | $1,718 | $191 | $0 | $1,909 |
| Office Expenses | $1,035 | $115 | $0 | $1,150 |
| All Other Expenses | $413 | $46 | $0 | $459 |
| Total Functional Expenses | $222,269 | $22,687 | $0 | $244,956 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The annual Form 990 is prepared by DCDCs independent accountant with the assistance of the Chief Financial Officer (CFO). Upon completion of the 990, a provisional copy is provided to each Board Member for review and comment. Any questions regarding the form will be answered by the CFO (and/or the accountant, if present). The Chairman of the Board - or the CFO with the approval of the Chairman, will be authorized to sign the completed 990.”
“Dynamic Community Development Corporation (DCDC) monitors and enforces compliance with its policy that officers, directors, and key employees must disclose interests to avoid any possible conflicts of interest. The corporation requests copies of each above-mentioned individuals 1040 return and/or a notarized form disclosing all sources of income (whether as an employee or independent contractor).In addition, DCDC requests that each employee submit a notarized form indicating whether they serve as Board Members and/or Officers of any other organization or committee.”
“The compensation of all employees is approved by the Board of Directors as part of the requirement that all budgets be approved by the Board of Directors. In addition, DCDCs funding sources review and approve budgets signing the contract. DCDCs funding sources are particularly careful with compensation - any midterm budget modification which reflects a change (most particularly an increase) in any employees salary must be accompanied by a justification and a Board Resolution.”
“The Governing Documents (Corporate By-Laws), including the Conflict of Interest Policy - as well as the current Financial Statements and Form 990, are maintained in the main office of Dynamic CDC and are available to the public. Upon receipt of a written request, and officer or designated employee of the corporation will make an appointment with the individual to visit DCDCs office and review these documents.”
“Additional program. 24853. 24853. 0.”
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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| IRS990/Desc | 0 | In conjuction with the financial institutions and Miami-Dade Countys economic development offices, assist small/women owned/minority small businesses with business technical assistance for the purpose of creation and retention of jobs for low and moderate income individuals in Miami-Dade County, Fl. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MICRO-ENTERPRISE PROGRAM: UNDER A CONTRACT WITH THE CITY OF MIAMI, DYNAMIC CDC OFFERED BUSINESS TECHNICAL ASSISTANCE TO TEN QUALIFYING BUSINESSES IN LOW- INCOME AND UNDERSERVED BUSINESS COMMUNITIES WITHIN THE CITY OF MIAMI. THESE SERVICES INCLUDE UPDATING PERMITS AND LOCAL BUSINESS TAX LICENSES; REFERRALS FOR INSURANCE, UPDATING STATE BUSINESS REGISTRATIONS, ETC. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ORGANIZE A STATEWIDE SUMMIT ON PUERTO RICAN AFFAIRS, BRINGING TOGETHER THE PUBLIC AND PRIVATE SECTORS TO EDUCATE THE COMMUNITY ON THE IMPORTANCE OF ECONOMIC, DEVELOPMENT, EDUCATION, AND ENTERPRENEURSHIP FOR COMMUNITY DEVELOPMENT AND EMPOWERMENT. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The annual Form 990 is prepared by DCDCs independent accountant with the assistance of the Chief Financial Officer (CFO). Upon completion of the 990, a provisional copy is provided to each Board Member for review and comment. Any questions regarding the form will be answered by the CFO (and/or the accountant, if present). The Chairman of the Board - or the CFO with the approval of the Chairman, will be authorized to sign the completed 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Dynamic Community Development Corporation (DCDC) monitors and enforces compliance with its policy that officers, directors, and key employees must disclose interests to avoid any possible conflicts of interest. The corporation requests copies of each above-mentioned individuals 1040 return and/or a notarized form disclosing all sources of income (whether as an employee or independent contractor).In addition, DCDC requests that each employee submit a notarized form indicating whether they serve as Board Members and/or Officers of any other organization or committee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The compensation of all employees is approved by the Board of Directors as part of the requirement that all budgets be approved by the Board of Directors. In addition, DCDCs funding sources review and approve budgets signing the contract. DCDCs funding sources are particularly careful with compensation - any midterm budget modification which reflects a change (most particularly an increase) in any employees salary must be accompanied by a justification and a Board Resolution. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Governing Documents (Corporate By-Laws), including the Conflict of Interest Policy - as well as the current Financial Statements and Form 990, are maintained in the main office of Dynamic CDC and are available to the public. Upon receipt of a written request, and officer or designated employee of the corporation will make an appointment with the individual to visit DCDCs office and review these documents. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ADDITIONAL PROGRAM. 24853. 24853. 0. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part III, Line 4d |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | EMILIO B ALVAREZ CPA |
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| ReturnHeader/ReturnTs | 0 | 2026-01-14T12:16:31-08:00 |
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