Civic Intelligence

Downtown Doral Charter Upper School

EIN 81-2931253 • 501(c)3 • Doral, FL

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 promoting students' academic excellence creating future world leaders.

7905 NW 53 StDoral, FL 33166

ddcus.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.11x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

94th percentile

5.71x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

12th percentile

-19%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

8th percentile

-11%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

98th percentile

363%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$38,464,942

Down $152,492 (-0.4%) from 2023

Liabilities

Down

$40,038,489

Down $1,399,459 (-3.4%) from 2023

Net Assets

Up

-$1,573,547

Up $1,246,967 (+44%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin12th percentile

Revenue

Up

$18,171,233

Up $2,296,686 (+14%) from 2023

Expenses

Up

$16,924,266

Up $1,978,942 (+13%) from 2023

Net Income

Up

$1,246,967

Up $317,744 (+34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$60M$40M$20M$0-$20MAssets 2016: $1Liabilities 2016: $02016Assets 2018: $40,326,564Liabilities 2018: $41,629,048Net Assets 2018: -$1,302,4842018Assets 2019: $42,079,477Liabilities 2019: $44,784,589Net Assets 2019: -$2,705,1122019Assets 2020: $37,477,449Liabilities 2020: $41,551,935Net Assets 2020: -$4,074,4862020Assets 2021: $36,938,275Liabilities 2021: $40,770,327Net Assets 2021: -$3,832,0522021Assets 2022: $37,592,609Liabilities 2022: $41,342,346Net Assets 2022: -$3,749,7372022Assets 2023: $38,617,434Liabilities 2023: $41,437,948Net Assets 2023: -$2,820,5142023Assets 2024: $38,464,942Liabilities 2024: $40,038,489Net Assets 2024: -$1,573,5472024

Highlighted filing

2024

Assets$38,464,942
Liabilities$40,038,489
Net Assets-$1,573,547
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2018: $218,636Expenses 2018: $1,521,120Net Income 2018: -$1,302,4842018Revenue 2019: $1,570,021Expenses 2019: $2,972,649Net Income 2019: -$1,402,6282019Revenue 2020: $7,276,486Expenses 2020: $8,645,860Net Income 2020: -$1,369,3742020Revenue 2021: $10,149,237Expenses 2021: $9,906,803Net Income 2021: $242,4342021Revenue 2022: $11,315,478Expenses 2022: $11,233,163Net Income 2022: $82,3152022Revenue 2023: $15,874,547Expenses 2023: $14,945,324Net Income 2023: $929,2232023Revenue 2024: $18,171,233Expenses 2024: $16,924,266Net Income 2024: $1,246,9672024

Highlighted filing

2024

Revenue$18,171,233
Expenses$16,924,266
Net Income$1,246,967
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$38,464,942
Liabilities
$40,038,489
Net assets
-$1,573,547
Revenue
$18,171,233
Expenses
$16,924,266
Net income
$1,246,967
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$38.5$40.0$1.57$18.2$16.9$1.25
2023Detailed filing. Detailed filing data is available for this year.$38.6$41.4$2.82$15.9$14.9$0.93
2022Detailed filing. Detailed filing data is available for this year.$37.6$41.3$3.75$11.3$11.2$0.08
2021Detailed filing. Detailed filing data is available for this year.$36.9$40.8$3.83$10.1$9.91$0.24
2020Detailed filing. Detailed filing data is available for this year.$37.5$41.6$4.07$7.28$8.65$1.37
2019Detailed filing. Detailed filing data is available for this year.$42.1$44.8$2.71$1.57$2.97$1.40
2018Detailed filing. Detailed filing data is available for this year.$40.3$41.6$1.30$0.22$1.52$1.30
2016Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
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
$18,171,233
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 promoting students' academic excellence creating future world leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$26,272,696$25,773,287▼ $499,409
Investments in Publicly Traded Securities$8,106,247$6,536,930▼ $1,569,317
Cash and Non-Interest-Bearing Accounts$3,939,092$5,568,739▲ $1,629,647
Prepaid Expenses and Deferred Charges$87,297$438,262▲ $350,965
Pledges and Grants Receivable$91,820$142,533▲ $50,713
Accounts Receivable$81,000$4,658▼ $76,342
Inventories for Sale or Use$39,282$533▼ $38,749
Total Assets$38,617,434$38,464,942▼ $152,492
Liabilities
Tax Exempt Bond Liabilities$38,990,000$38,230,000▼ $760,000
Other Liabilities$1,828,751$1,131,520▼ $697,231
Accounts Payable and Accrued Expenses$619,197$676,969▲ $57,772
Total Liabilities$41,437,948$40,038,489▼ $1,399,459
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,820,514$-1,573,547▲ $1,246,967
Total Net Assets Fund Balance$-2,820,514$-1,573,547▲ $1,246,967
Total Liabilities and Net Assets / Fund Balance$38,617,434$38,464,942▼ $152,492

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,650,068$2,238,947$22,889,015
Land$3,800,000-$3,800,000
Other Land Buildings$1,323,219$1,989,031$3,312,250
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

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

Board Members and Trustees

NameTitle
Larry GraggDirector
Ronald MartucciDirector
Ana-marie Codina BarlickPres. and Bo
Vera HirshSecretary/tr

Highest Paid Contractors

ContractorServicesLocationCompensation
School Board Of Miami Dade CountyManagement & It1450 NE 2ND AVE, Miami, FL 33132$304,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,955,569
Program Service Revenue
$15,887,047
Investment Income
$328,617
Other Revenue
$0
All Other Contributions
$1,994
Change in Net Assets
$1,246,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,171,233
Total Revenue per Audited Statements
$18,171,233
Total Revenue per Form 990
$18,171,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,188,194
Other Expenses$6,736,072
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,963,455$884,828-$8,848,283
Interest$1,948,320$216,480-$2,164,800
All Other Expenses$974,995$265,929-$1,240,924
Depreciation Depletion$862,278$95,809-$958,087
Payroll Taxes$580,378$64,486-$644,864
Other Employee Benefits$506,636$56,293-$562,929
Occupancy$343,045$38,116-$381,161
Insurance$310,612$34,513-$345,125
Other Expenses$185,987$20,665-$206,652
Fees for Services Other$203,645--$203,645
Pension Plan Contributions$118,906$13,212-$132,118
Travel$26,024--$26,024
Total Functional Expenses$14,668,434$2,255,832$0$16,924,266

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,924,266
Total Expenses per Audited Statements$16,924,266
Total Expenses per Form 990$16,924,266
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$1,082,400
Unearned Revenue$43,450
Due From Lower School$5,670

Bond Issues

BondIssuerIssuedIssue PricePurpose
CEdu Facilities Rev Bond 34061ucz92017-12-28$22,080,000BUILD SCHOOL
BEdu Facilities Rev Bond 34061ucy22017-12-28$12,695,000BUILD SCHOOL
AEdu Facilities Rev Bond 34061ucx42017-12-28$4,215,005BUILD SCHOOL

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$22,080,000---
B$12,695,000---
A$4,215,000--$728,023

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 delegated power shall annually sign a statement which affirms such person: a. Has received a copy of the conflicts of interest policy; b. Has read and understands the policy; c. Has agreed to comply 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

“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 Upper School
EIN
81-2931253
Phone
3055133013
Address
7905 NW 53 ST, DORAL, FL 33166

Signing Officer

Name
Jeannette Acevedo-isenberg
Title
Head of School
Phone
3055133013
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeannette Acevedo-isenberg
Formed
2016
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
257
Volunteers
300

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

Additional Explanations

FORM 990 - ORGANIZATION'S 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 promoting students' academic excellence creating future world leaders.”

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 tax position 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.”

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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/Desc0DURING THE SCHOOL YEAR ENDED JUNE 30, 2024, THE SCHOOL OFFERED A UNIQUE DUAL LANGUAGE CURRICULUM THAT PREPARES STUDENTS TO EXCEL IN AN INCREASINGLY COMPLEX GLOBAL SOCIETY. STUDENTS HAVE A CHOICE OF TWO LANGUAGE TRACKS: SPANISH OR PORTUGUESE. THROUGH COURSES AND SCHOOLWIDE ACTIVITIES, STUDENTS ARE IMMERSED IN THE SPANISH AND PORTUGUESE CULTURE, ALLOWING THEM TO DEVELOP AN AWARENESS OF BICULTURALISM. ALL PROGRAMS AT DDCUS ARE FACILITATED BY A HIGHLY QUALIFIED STAFF AND DELIVERED IN A NEWLY CONSTRUCTED, STATE-OF-THE-ARTFACILITY, EQUIPPED WITH THE LATEST TECHNOLOGY. DURING THE YEAR ENDED JUNE 30, 2024, THE SCHOOL HAD APPROXIMATELY 1,465 STUDENTS.
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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 TAX POSITION 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/ExplanationTxt0THE ORGANIZATION RECEIVES FEDERAL, STATE, AND LOCAL FUNDING FOR ITS CHARTER SCHOOL OPERATIONS. THE SCHOOL FOLLOWS THE NONDISCRIMINATION POLICIES OF THE MIAMIDADE COUNTY DISTRICT SCHOOL BOARD.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SINCE THE SCHOOL IS A CHARTER SCHOOL, IT DOES NOT DOES NOT OFFER SCHOLARSHIPS AND/OR FINANCIAL ASSISTANCE TO ANY STUDENT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FEDERAL, STATE, AND LOCAL FUNDING FOR ITS CHARTER SCHOOL OPERATIONS. THE SCHOOL FOLLOWS THE NONDISCRIMINATION POLICIES OF THE MIAMIDADE COUNTY DISTRICT SCHOOL BOARD.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0EDU FACILITIES REV BOND 34061UCX4 BUILD SCHOOL
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1EDU FACILITIES REV BOND 34061UCY2 BUILD SCHOOL
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt2EDU FACILITIES REV BOND 34061UCZ9 BUILD SCHOOL
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
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IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc2PURPOSE OF ISSUE DESCRIPTION
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