Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Miranda Center for Democracy MCD Inc
EIN 92-1046680 • 501(c)3 • Washington, DC
Profile
Miranda Center for Democracy is a nonprofit organization committed to advancing democracy, protecting human rights, and supporting individuals and organizations operating in complex contexts throughout Venezuela and other Latin American countries. The organization promotes civic education and electoral transparency through workshops, seminars, and impartial election observation, while also training electoral witnesses to ensure fair democratic processes. It provides legal and psychosocial assistance to political prisoners and their families, raising awareness of human rights violations through educational campaigns that avoid partisan advocacy. In collaboration with partner organizations, the Center coordinates humanitarian aid such as transportation, housing, food, and legal support for victims of political persecution. Additionally, it strengthens second-tier nonprofit organizations by offering capacity-building programs, administrative training, and opportunities for collaboration,
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$1,236,029
No earlier filing loaded for comparison.
Liabilities
$5,223
No earlier filing loaded for comparison.
Net Assets
$1,230,806
No earlier filing loaded for comparison.
Revenue
$1,854,264
No earlier filing loaded for comparison.
Expenses
$629,285
No earlier filing loaded for comparison.
Net Income
$1,224,979
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,236,029
- Liabilities
- $5,223
- Net assets
- $1,230,806
- Revenue
- $1,854,264
- Expenses
- $629,285
- Net income
- $1,224,979
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 14, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $1,854,264
Mission and Program Overview
Mission
Miranda Center for Democracy is a nonprofit organization committed to advancing democracy, protecting human rights, and supporting individuals and organizations operating in complex contexts throughout Venezuela and other Latin American countries. The organization promotes civic education and electoral transparency through workshops, seminars, and impartial election observation, while also training electoral witnesses to ensure fair democratic processes. It provides legal and psychosocial assistance to political prisoners and their families, raising awareness of human rights violations through educational campaigns that avoid partisan advocacy. In collaboration with partner organizations, the Center coordinates humanitarian aid such as transportation, housing, food, and legal support for victims of political persecution. Additionally, it strengthens second-tier nonprofit organizations by offering capacity-building programs, administrative training, and opportunities for collaboration,
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $5,827 | $1,191,813 | ▲ $1,185,986 |
| Savings and Temporary Cash Investments | - | $44,216 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $5,827 | $1,236,029 | ▲ $1,230,202 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | - | $5,223 | - |
| Total Liabilities | $0 | $5,223 | ▲ $5,223 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,827 | $1,230,806 | ▲ $1,224,979 |
| Total Net Assets Fund Balance | $5,827 | $1,230,806 | ▲ $1,224,979 |
| Total Liabilities and Net Assets / Fund Balance | $5,827 | $1,236,029 | ▲ $1,230,202 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| David Smolansky Urosa | President |
| Ernesto Romero Surt | Secretary |
| Manuel Avendano | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,854,262
- Program Service Revenue
- $0
- Investment Income
- $2
- Other Revenue
- $0
- All Other Contributions
- $1,854,262
- Change in Net Assets
- $1,224,979
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $629,285 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Travel | $14,594 | - | - | $14,594 |
| Advertising | $3,658 | - | - | $3,658 |
| Office Expenses | - | $1,808 | - | $1,808 |
| Fees for Services Other | - | $515 | - | $515 |
| Other Expenses | $601,866 | $248 | - | $248 |
| All Other Expenses | $43 | $130 | - | $173 |
| Total Functional Expenses | $620,161 | $9,124 | $0 | $629,285 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Credit Card Payable | $5,223 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“Board of Directors meeting to receive and review financial statements for approval of tax preparation.”
Form 990, Part VI, Section C, Line 19
“No documents available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Miranda Center for Democracy MCD Inc
- EIN
- 92-1046680
- Address
- 1025 Connecticut Ave NW, Washington, DC 20036
Signing Officer
- Name
- David Smolansky Urosa
- Title
- President
- Signed
- 2025-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2022
- Legal Domicile
- De
- Voting Board Members
- 3
- Independent Board Members
- 0
- Employees
- 0
Preparer
- Firm
- Monahan-mijares CPA Pa
- Address
- 2519 GALIANO ST STE 703, CORAL GABLES, FL 33134
- Preparer
- Roark R Monahan CPA
- Phone
- 3054071440
Supplemental Narrative
Additional Explanations
Amended Explanation
“Miranda Center for Democracy MCD Inc. is submitting an Amended Form 990 for the 2024 tax year because the IRS system reflects that a Form 990-N (e-Postcard) was filed on May 15, 2025.The prior tax preparer filed Form 990-N without knowledge of the taxpayer. Attached is a copy of the letter from the prior tax preparer informing that she had filed the 990N form without authorization.The organization first became aware of this issue when our current tax preparer attempted to electronically file the complete Form 990 under a valid extension and the software indicated that the submission was a duplicate return. Subsequent verification through the IRS online database confirmed that a Form 990-N had been filed for the organization. Miranda Center for Democracy MCD Inc.s gross receipts and reporting requirements for the 2024 tax year mandate the filing of a full Form 990.Therefore, Miranda Center for Democracy MCD Inc. is filing this Amended Form 990 to provide accurate and complete financial, operational, and compliance information for the 2024 tax year and to formally replace the Form 990-N. The organization respectfully requests that the IRS update its records to reflect this corrected Form 990 as the official return for the 2024 tax year.”
Statement Note 1
“Miranda Center for Democracy MCD Inc.EIN: 92-1046680Tax Year: 2024Statement Regarding Anonymous DonationsDuring the fiscal year, the organization received several donations from individuals who requested to remain anonymous. All contributions were accepted in accordance with the organizations gift acceptance and due-diligence policies. Management verified that each donation complied with IRS requirements under IRC 501(c)(3), was free of impermissible restrictions, and that appropriate internal controls were applied to ensure funds originated from legitimate sources and were used solely to further the organizations exempt purposes.”
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| IRS990/MissionDesc | 0 | Miranda Center for Democracy is a nonprofit organization committed to advancing democracy, protecting human rights, and supporting individuals and organizations operating in complex contexts throughout Venezuela and other Latin American countries. The organization promotes civic education and electoral transparency through workshops, seminars, and impartial election observation, while also training electoral witnesses to ensure fair democratic processes. It provides legal and psychosocial assistance to political prisoners and their families, raising awareness of human rights violations through educational campaigns that avoid partisan advocacy. In collaboration with partner organizations, the Center coordinates humanitarian aid such as transportation, housing, food, and legal support for victims of political persecution. Additionally, it strengthens second-tier nonprofit organizations by offering capacity-building programs, administrative training, and opportunities for collaboration, |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Board of Directors meeting to receive and review financial statements for approval of tax preparation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Miranda Center for Democracy MCD Inc. is submitting an Amended Form 990 for the 2024 tax year because the IRS system reflects that a Form 990-N (e-Postcard) was filed on May 15, 2025.The prior tax preparer filed Form 990-N without knowledge of the taxpayer. Attached is a copy of the letter from the prior tax preparer informing that she had filed the 990N form without authorization.The organization first became aware of this issue when our current tax preparer attempted to electronically file the complete Form 990 under a valid extension and the software indicated that the submission was a duplicate return. Subsequent verification through the IRS online database confirmed that a Form 990-N had been filed for the organization. Miranda Center for Democracy MCD Inc.s gross receipts and reporting requirements for the 2024 tax year mandate the filing of a full Form 990.Therefore, Miranda Center for Democracy MCD Inc. is filing this Amended Form 990 to provide accurate and complete financial, operational, and compliance information for the 2024 tax year and to formally replace the Form 990-N. The organization respectfully requests that the IRS update its records to reflect this corrected Form 990 as the official return for the 2024 tax year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Miranda Center for Democracy MCD Inc.EIN: 92-1046680Tax Year: 2024Statement Regarding Anonymous DonationsDuring the fiscal year, the organization received several donations from individuals who requested to remain anonymous. All contributions were accepted in accordance with the organizations gift acceptance and due-diligence policies. Management verified that each donation complied with IRS requirements under IRC 501(c)(3), was free of impermissible restrictions, and that appropriate internal controls were applied to ensure funds originated from legitimate sources and were used solely to further the organizations exempt purposes. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Amended Explanation |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Statement Note 1 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | David Smolansky Urosa |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2519 GALIANO ST STE 703 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CORAL GABLES |
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| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Roark R Monahan CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T13:31:16-08:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
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