Civic Intelligence

Allapattah Collaborative Community Development Corporation

990 • Fiscal year 2021 • EIN 84-2792176

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 19, 2022

1951 NW 7th Avenue Suite 600Miami, FL 33136

(786) 229-7937

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

47th percentile

0.02x

Higher debt load relative to assets than 47% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

49th percentile

12%

Higher net margin than 49% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

85th percentile

$90,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

58th percentile

14%

Faster asset growth than 58% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

12th percentile

-30%

Faster revenue growth than 12% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$513,997

Up $63,848 (+14%) from 2020

Net Assets

Up

$505,497

Up $55,348 (+12%) from 2020

Liabilities

Up

$8,500

Up $8,500 from 2020

Revenue

Down

$476,634

Down $206,699 (-30%) from 2020

Expenses

Up

$421,286

Up $188,055 (+81%) from 2020

Net Income

Down

$55,348

Down $394,754 (-88%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2020: $450,149Liabilities 2020: $0Net Assets 2020: $450,1492020Assets 2021: $513,997Liabilities 2021: $8,500Net Assets 2021: $505,4972021Assets 2022: $409,668Liabilities 2022: $2,555Net Assets 2022: $407,1132022Assets 2023: $836,940Liabilities 2023: $22,163Net Assets 2023: $814,7772023Assets 2024: $918,959Liabilities 2024: $54,293Net Assets 2024: $864,6662024

Highlighted filing

2021

Assets$513,997
Liabilities$8,500
Net Assets$505,497

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2020: $683,333Expenses 2020: $233,231Net Income 2020: $450,1022020Revenue 2021: $476,634Expenses 2021: $421,286Net Income 2021: $55,3482021Revenue 2022: $579,095Expenses 2022: $677,479Net Income 2022: -$98,3842022Revenue 2023: $1,462,159Expenses 2023: $1,054,495Net Income 2023: $407,6642023Revenue 2024: $1,446,720Expenses 2024: $1,396,831Net Income 2024: $49,8892024

Highlighted filing

2021

Revenue$476,634
Expenses$421,286
Net Income$55,348
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 19, 2022
Return Version
2021v4.0
Gross Receipts
$476,634
Mission and Program Overview

Mission

The organization implements placemaking techniques to foster identity, support wealth-building strategies for marginalized communities of color and advocate for policies and procedures that support equitable, comprehensive and sustainable community development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$295,683$511,914▲ $216,231
Pledges and Grants Receivable$151,527--
Land, Buildings, and Equipment, Net$2,277$1,421▼ $856
Total Assets$450,149$513,997▲ $63,848
Other Assets Total$662$662→ $0
Liabilities
Accounts Payable and Accrued Expenses-$8,500-
Total Liabilities$0$8,500▲ $8,500
Net Assets / Fund Balance
Net Assets With Donor Restrictions$341,393$375,882▲ $34,489
Net Assets Without Donor Restrictions$108,756$129,615▲ $20,859
Total Net Assets Fund Balance$450,149$505,497▲ $55,348
Total Liabilities and Net Assets / Fund Balance$450,149$513,997▲ $63,848

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,421$1,147$2,568
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mileyka Burgos-floresExecutive DiFT$90,000$90,000

Board Members and Trustees

NameTitle
Ahmed MoriDirector
Angela CruzDirector
Charles DabneyDirector
Gabriela GuzmanDirector
Jacqueline PenaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$476,631
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$15,300
Change in Net Assets
$55,348

Audited Revenue Reconciliation

Revenue per Audited Statements
$476,634
Total Revenue per Audited Statements
$476,634
Total Revenue per Form 990
$476,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,030
Salaries, Compensation, and Employee Benefits$100,819
Grants and Similar Amounts Paid$65,437
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$90,000--$90,000
Grants to Domestic Orgs$65,437--$65,437
Advertising$18,780--$18,780
Other Salaries and Wages$10,819--$10,819
Fees for Services Accounting$10,285--$10,285
Occupancy$8,965--$8,965
All Other Expenses$5,176$2,555-$7,731
Other Expenses$17,074$3,600-$3,600
Information Technology-$3,600-$3,600
Office Expenses$1,156$990-$2,146
Insurance$1,262--$1,262
Depreciation Depletion-$856-$856
Total Functional Expenses$409,685$11,601$0$421,286

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$421,286
Total Expenses per Audited Statements$421,286
Total Expenses per Form 990$421,286
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
All Automobile Mechanics CorpMiami, FL--$7,000
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
No
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 990 is reviewed by the board and executive director.

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

Anyone subject to the conflict of interest policy shall report the possible existence of a conflict of interest to the organization's executive director.

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

The board of directors follows the standard practices for approval of compensation as suggested by the national council of nonprofits. It includes, but is not limited to: - obtaining research and information to make a recommendation to the full board for the compensation of the director based on a review of comparability data (which may include written job offers for positions at similar organizations, salary and benefit compensation studies, telephone calls about similar positions at organizations, information obtained from the irs form 990 filings of similar organizations. - documentation description of compensations and benefits, letter of engagement after the person is hired.

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

The board of directors follows the standard practices for approval of compensation as suggested by the national council of nonprofits. It includes, but is not limited to: - obtaining research and information to make a recommendation to the full board for the compensation of the director based on a review of comparability data (which may include written job offers for positions at similar organizations, salary and benefit compensation studies, telephone calls about similar positions at organizations, information obtained from the irs form 990 filings of similar organizations. - documentation description of compensations and benefits, letter of engagement after the person is hired.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
The Allapattah Collaborative
EIN
84-2792176
Phone
7862297937
Address
1951 NW 7TH AVENUE SUITE 600, MIAMI, FL 33136

Signing Officer

Name
Mileyka Burgos-flores
Title
Executive Director
Phone
7862297937
Signed
2022-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mileyka Burgos-flores
Formed
2019
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
210

Preparer

Firm
Gutierrez Madariaga CPA Pa
Address
8025 NW 162ND ST, MIAMI LAKES, FL 33016
Preparer
John-paul Madariaga
Phone
3057781899
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization implements placemaking techniques to foster identity, support wealth-building strategies for marginalized communities of color and advocate for policies and procedures that support equitable, comprehensive and sustainable community development.

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

Important highlights: 50+ jobs created 60+ jobs saved 1800+ hours of direct technical assistance to entrepreneurs 2.5mm in new capital for small businesses in the commercial corridor 150+ community interactions 25+ organizational partnerships 11 conference presentations in our goal to create an environment centered on equitable development, we have built a community engagement movement that is catalyzing community lead action. In 2021 this was evident with the allapattah community fellows saving the library from demolition and working with the miami police department on the safertogether crime prevention campaign. We also continued working with our small businesses in wealth-building techniques and e-commerce and participated in several conferences sharing our best practices. In addition, we engaged in several partnerships that align with our education, engagement, wealth-building, and equity goals. Our partners included the small business anti-displacement network, fiu/mellon race, risk & resilience neighborhood studies, miami anchor alliance, aspen institute's latino city learning & action lab, as well as the center for community investment's connecting capital and community. Culminating years of preparation, we completed a feasibility study to move forward with our community ownership plans. The allapattah collaborative cdc's preservation and development strategy framework and pipeline lays out the vision and roadmap to build community ownership and create safe spaces for recreation and economic opportunity. In addition, it brings us closer to the acquisition of key sites that will provide small business owners the opportunity to own their storefront. With a capital absorption framework and a capital stacking plan to finance it, we are well on our way to reaching our goal of community ownership.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has adopted the provisions of asc no 740, "accounting for uncertainty in income taxes" ("asc no 740"). Asc 740 required that the impact of tax positions to be recognized in the financial statements if they are more likely than not of being sustained upon examination. Accordingly, no provision for income taxes is made in the financial statements. At 12/31/21, there were no uncertain tax positions. The organization files tax returns with us federal and other tax authorities for which statue limitations may go back to the year ended 2018.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF ASC NO 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC NO 740"). ASC 740 REQUIRED THAT THE IMPACT OF TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE FINANCIAL STATEMENTS. AT 12/31/21, THERE WERE NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES TAX RETURNS WITH US FEDERAL AND OTHER TAX AUTHORITIES FOR WHICH STATUE LIMITATIONS MAY GO BACK TO THE YEAR ENDED 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ALL AUTOMOBILE MECHANICS CORP
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MONITORS BY MEETING WITH THE GRANTEES AND DISCUSS THE PROGRESSION OF THE UTILIZATION OF THE GRANTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IMPLEMENTS PLACEMAKING TECHNIQUES TO FOSTER IDENTITY, SUPPORT WEALTH-BUILDING STRATEGIES FOR MARGINALIZED COMMUNITIES OF COLOR AND ADVOCATE FOR POLICIES AND PROCEDURES THAT SUPPORT EQUITABLE, COMPREHENSIVE AND SUSTAINABLE COMMUNITY DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IMPORTANT HIGHLIGHTS: 50+ JOBS CREATED 60+ JOBS SAVED 1800+ HOURS OF DIRECT TECHNICAL ASSISTANCE TO ENTREPRENEURS 2.5MM IN NEW CAPITAL FOR SMALL BUSINESSES IN THE COMMERCIAL CORRIDOR 150+ COMMUNITY INTERACTIONS 25+ ORGANIZATIONAL PARTNERSHIPS 11 CONFERENCE PRESENTATIONS IN OUR GOAL TO CREATE AN ENVIRONMENT CENTERED ON EQUITABLE DEVELOPMENT, WE HAVE BUILT A COMMUNITY ENGAGEMENT MOVEMENT THAT IS CATALYZING COMMUNITY LEAD ACTION. IN 2021 THIS WAS EVIDENT WITH THE ALLAPATTAH COMMUNITY FELLOWS SAVING THE LIBRARY FROM DEMOLITION AND WORKING WITH THE MIAMI POLICE DEPARTMENT ON THE SAFERTOGETHER CRIME PREVENTION CAMPAIGN. WE ALSO CONTINUED WORKING WITH OUR SMALL BUSINESSES IN WEALTH-BUILDING TECHNIQUES AND E-COMMERCE AND PARTICIPATED IN SEVERAL CONFERENCES SHARING OUR BEST PRACTICES. IN ADDITION, WE ENGAGED IN SEVERAL PARTNERSHIPS THAT ALIGN WITH OUR EDUCATION, ENGAGEMENT, WEALTH-BUILDING, AND EQUITY GOALS. OUR PARTNERS INCLUDED THE SMALL BUSINESS ANTI-DISPLACEMENT NETWORK, FIU/MELLON RACE, RISK & RESILIENCE NEIGHBORHOOD STUDIES, MIAMI ANCHOR ALLIANCE, ASPEN INSTITUTE'S LATINO CITY LEARNING & ACTION LAB, AS WELL AS THE CENTER FOR COMMUNITY INVESTMENT'S CONNECTING CAPITAL AND COMMUNITY. CULMINATING YEARS OF PREPARATION, WE COMPLETED A FEASIBILITY STUDY TO MOVE FORWARD WITH OUR COMMUNITY OWNERSHIP PLANS. THE ALLAPATTAH COLLABORATIVE CDC'S PRESERVATION AND DEVELOPMENT STRATEGY FRAMEWORK AND PIPELINE LAYS OUT THE VISION AND ROADMAP TO BUILD COMMUNITY OWNERSHIP AND CREATE SAFE SPACES FOR RECREATION AND ECONOMIC OPPORTUNITY. IN ADDITION, IT BRINGS US CLOSER TO THE ACQUISITION OF KEY SITES THAT WILL PROVIDE SMALL BUSINESS OWNERS THE OPPORTUNITY TO OWN THEIR STOREFRONT. WITH A CAPITAL ABSORPTION FRAMEWORK AND A CAPITAL STACKING PLAN TO FINANCE IT, WE ARE WELL ON OUR WAY TO REACHING OUR GOAL OF COMMUNITY OWNERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE BOARD AND EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANYONE SUBJECT TO THE CONFLICT OF INTEREST POLICY SHALL REPORT THE POSSIBLE EXISTENCE OF A CONFLICT OF INTEREST TO THE ORGANIZATION'S EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS FOLLOWS THE STANDARD PRACTICES FOR APPROVAL OF COMPENSATION AS SUGGESTED BY THE NATIONAL COUNCIL OF NONPROFITS. IT INCLUDES, BUT IS NOT LIMITED TO: - OBTAINING RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE FULL BOARD FOR THE COMPENSATION OF THE DIRECTOR BASED ON A REVIEW OF COMPARABILITY DATA (WHICH MAY INCLUDE WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS, SALARY AND BENEFIT COMPENSATION STUDIES, TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT ORGANIZATIONS, INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. - DOCUMENTATION DESCRIPTION OF COMPENSATIONS AND BENEFITS, LETTER OF ENGAGEMENT AFTER THE PERSON IS HIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS FOLLOWS THE STANDARD PRACTICES FOR APPROVAL OF COMPENSATION AS SUGGESTED BY THE NATIONAL COUNCIL OF NONPROFITS. IT INCLUDES, BUT IS NOT LIMITED TO: - OBTAINING RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE FULL BOARD FOR THE COMPENSATION OF THE DIRECTOR BASED ON A REVIEW OF COMPARABILITY DATA (WHICH MAY INCLUDE WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS, SALARY AND BENEFIT COMPENSATION STUDIES, TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT ORGANIZATIONS, INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. - DOCUMENTATION DESCRIPTION OF COMPENSATIONS AND BENEFITS, LETTER OF ENGAGEMENT AFTER THE PERSON IS HIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MILEYKA BURGOS-FLORES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07862297937
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE ALLAPATTAH COLLABORATIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0ALLA
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ReturnHeader/Filer/PhoneNum07862297937
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GUTIERREZ MADARIAGA CPA PA
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIAMI LAKES
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ReturnHeader/PreparerPersonGrp/PhoneNum03057781899
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN-PAUL MADARIAGA
ReturnHeader/ReturnTs02022-09-02T16:12:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MILEYKA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BURGOS-FLORES
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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