2023-11-16T18:23:46-07:00 2022-06-30 990 2021-07-01 264790539 MIAMI ARTS INC MIAM 3057636257 95 NW 23rd Street Miami FL 33127 Alfredo de la Rosa Founder & Principal 3057539770 2023-02-13 Alfredo de la Rosa 999009999 1 11 1 AAL2 X 2021 2023-04-26 12:10:37Z MIAMI ARTS CHARTER SCHOOL ALFREDO DE LA ROSA 95 N W 23Rrd STREET Miami FL 33127 9936852 0 X www.miamiartscharter.net X 2008 FL We strive to be the school where students dare to dream. We promise to make sure no doors for students are ever closed. We value the privilege of our role in shaping the future leaders of tomorrow. Together, we will create an inspiring environment that sparks curiosity in all students while developing intellectually and creatively. Free thought will always be protected so that students may pursue their purpose in the world. We will ensure that students always have a path to success in all that they do because they deserve a life full of choice. Since learning is for life and life is about learning, our wish is for our name always to be synonymous with excellence. 3 3 112 26 0 0 1450885 1254172 8361425 8681840 2315 840 166730 0 9981355 9936852 0 0 0 0 4659035 4912536 0 0 0 4007513 4493906 8666548 9406442 1314807 530410 31781012 31126871 32424425 31239873 -643413 -113002 We strive to be the school where students dare to dream. We promise to make sure no doors for students are ever closed. We value the privilege of our role in shaping the future leaders of tomorrow. Together, we will create an inspiring environment that sparks curiosity in all students while developing intellectually and creatively. Free thought will always be protected so that students may pursue their purpose in the world. We will ensure that students always have a path to success in all that they do because they deserve a life full of choice. Since learning is for life and life is about learning, our wish is for our name always to be synonymous with excellence. 0 0 5340820 9836854 In 2021 the school worked diligently to resume regular on-campus instruction with significant efforts placed upon mitigating the negative educational impact of the COVID-19 pandemic, typically referred to as the "COVID Gap". Throughout this period, school leadership and staff have worked to develop data-based strategies to effectively bridge gaps and eliminate barriers to teaching and learning that persist after an extended period of online learning. Significant professional development activities and school improvement efforts have been initiated including, but not limited to, revision of the school's 5-year strategic plan, development of a rigorous data collection analysis protocols as well as acquiring elevated educational management services to address the needs of students. 0 0 0 5340820 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 12 0 1 112 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X X Miami Arts Inc DBA Miami Arts Charter School 3057636257 95 NW 23rd Street Miami FL 33127 Christine de la Rosa Director of Educational Programs 60 0 X 160500 0 0 Alfredo de la Rosa Chief Education Administrator and Arts Director 72.00 0 X 160500 0 0 Carolina Torres Assist Director for Student Services & Support 48 0 X 120000 0 0 Noel Puig Chief Financial Officer 52 0 X 96000 0 0 Raymond Kimsey Governing Board Chair 4 0 X 0 0 0 Pablo Canals Board member 1 0 X 0 0 0 Jennifer Kenney Board Member 2 0 X 0 0 0 537000 0 0 3 0 1 0 0 1254172 1254172 Florida Education Finance Program 611110 7342366 7342366 0 0 Capital Outlay Funds 611110 893521 893521 0 0 445953 445953 0 0 8681840 840 0 0 840 0 0 0 0 0 0 0 0 0 0 0 0 0 9936852 8681840 0 840 0 0 0 0 0 0 0 0 160500 0 160500 0 0 0 0 0 4301870 3199351 1102519 0 0 0 0 0 124462 86804 37658 0 325704 226264 99440 0 0 0 0 0 18315 0 18315 0 17000 0 17000 0 0 0 0 0 0 0 0 0 293477 38885 254592 0 49442 0 49442 0 0 0 0 0 121700 90474 31226 0 0 0 0 0 207305 0 207305 0 26101 582 25519 0 0 0 0 0 1907893 1144736 763157 0 0 0 0 0 771190 385595 385595 0 172649 0 172649 0 Materials and Supplies 216931 79154 137777 0 Dues and Fees 273012 72097 200915 0 Licenses and Permits 52087 0 52087 0 Maintenamce and Repairs 366804 16878 349926 0 0 0 0 0 9406442 5340820 4065622 0 2089361 2069728 3666065 3122380 0 0 371972 382094 0 0 0 0 0 0 0 0 79049 74583 30716962 5262774 25550667 25454188 0 0 0 0 23898 23898 31781012 31126871 905414 889336 0 0 16800 354055 86039 86039 0 0 0 0 30573018 29910443 836685 0 6469 0 32424425 31239873 X -643413 -113002 0 0 -643413 -113002 31781012 31126871 X 530410 0 0 0 0 1 X 0 1 X 1 0 X 0 6746070 6746070 0 21097370 3164605 17932765 0 937818 545562 392256 0 1814048 1440814 373234 0 121656 111793 9863 25454188 9936852 0 0 0 0 0 9936852 0 0 0 9936852 9406442 0 0 0 0 0 9406442 0 0 0 9406442 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 The organization's non-discrimination policy is posted clearly on the school's website home landing page at www.miamiartscharter.net. The policy reads as follows: "Miami Arts Charter School admits students of any race, color, national and ethnic origin to all rights, privileges, programs, and activities generally accorded or made available to students at the school. It does not discriminate on the basis of race, color, national and ethnic origin in the administration of its educational policies, scholarship and loan programs, and athletic and other school-administered programs." Additionally, a more explicit non-discrimination policy is posted on the school's website under the Governance link on the main menu. The policy states as follows: Miami Arts Charter School prohibits harassment and/or discrimination against students, employees, or applicants on the basis of sex, race, color, ethnic or national origin, religion, marital status, disability, genetic information, age, political beliefs, sexual orientation, gender, gender identification, social and family background, linguistic preference, pregnancy, and any other legally prohibited basis. Retaliation for engaging in a protected activity is also prohibited. Our School adheres to a policy of nondiscrimination in employment and educational programs/activities. The school works diligently toward providing equal opportunity and access for all as per: Title VI of the Civil Rights Act of 1964 - prohibits discrimination on the basis of race, color, religion, or national origin. Title VII of the Civil Rights Act of 1964 as amended - prohibits discrimination in employment on the basis of race, color, religion, gender, or national origin. Title IX of the Education Amendments of 1972 - prohibits discrimination on the basis of gender. Age Discrimination in Employment Act of 1967 (ADEA) as amended - prohibits discrimination on the basis of age with respect to individuals who are at least 40. The Equal Pay Act of 1963 as amended - prohibits gender discrimination in payment of wages to women and men performing substantially equal work in the same establishment. Section 504 of the Rehabilitation Act of 1973 - prohibits discrimination against the disabled. Americans with Disabilities Act of 1990 (ADA) - prohibits discrimination against individuals with disabilities in employment, public service, public accommodations and telecommunications. The Family and Medical Leave Act of 1993 (FMLA) - requires covered employers to provide up to 12 weeks of unpaid, job-protected leave to "eligible" employees for certain family and medical reasons. The Pregnancy Discrimination Act of 1978 - prohibits discrimination in employment on the basis of pregnancy, childbirth, or related medical conditions. Florida Educational Equity Act (FEEA) - prohibits discrimination on the basis of race, gender, national origin, marital status, or handicap against a student or employee. Florida Civil Rights Act of 1992 - secures for all individuals within the state freedom from discrimination because of race, color, religion, sex, national origin, age, handicap, or marital status. Title II of the Genetic Information Nondiscrimination Act of 2008 (GINA) - Prohibits discrimination against employees or applicants because of genetic information. X X X X 0 0 0 0 0 0 0 0 0 Alfredo de la Rosa Chief Education Administrator and Arts Director 150000 0 0 0 0 0 0 0 0 0 150000 0 0 0 Christine de la Rosa Director of Educational Programs 150000 0 0 0 0 0 0 0 0 0 150000 0 0 0 A THE FLORIDA DEVELOPMENT FINANCE CORPORATION 593270584 34061UBL1 2014-10-17 29409118 CAPITAL PROJECT - BUILDING 0 0 0 A 0 0 29504455 2225583 1810239 0 588146 0 0 24785150 95337 0 2016 0 0 1 1 A 0 1 1 0 0 0.2318 0 0.2318 0 0 A 1 0 0 0 0 1 Form 990, Part VI, Section A, Line 3 New Way Schools is the educational service provider contracted to provide management services to the school. However, a management fee waiver was extended (not deferred) and no transactions took place. Form 990, Part VI, Section B, Line 11b Miami Arts Charter School hires a full time CFO with accounting experience to prepare a Form 990 Return draft. The school's director works closely with the CFO and the school's independent auditor to ensure financial data entered in the Form 990 reflects figures and practices as indicated in the independently audited financial statements. The Form 990 return is then reviewed by the governing board of directors for accuracy, comments, revisions and final approval. Form 990, Part VI, Section B, Line 12c The school is required by the charter school sponsor to complete and submit annual conflict of interest and potential business transaction questionnaires by all governing board members. The school regularly and consistently complies with this requirement under the charter agreement. Furthermore, the school is required by state law and within its charter agreement to hire an independent auditor to complete an annual formal audit of the school's financial statements (the Annual Audit). Each annual audit requires that all school officers and directors complete conflict of interest disclosures and related party transactions, if any, and are published in the audit. Annual audits are publicly available under Florida Sunshine laws. Form 990, Part VI, Section B, Line 15 Miami Arts Charter School has implemented a systematic procedure to establish compensation for the principal and assistant principals. This procedure is conducted at the conclusion of everyone's respective contracts and prior to the execution of any new contract. The process involves the following steps: (1) Market Analysis: A comprehensive assessment of comparable positions in other educational institutions and non-profit organizations is conducted to determine the prevailing salary ranges for principals and assistant principals. (2) Review of Performance: The performance of the principal and assistant principals is evaluated based on predetermined criteria, such as student achievement, leadership skills, and overall effectiveness in their roles. The board ensures that the proposed compensation aligns with the organization's financial resources and is reasonable and justifiable. Form 990, Part VI, Section C, Line 18 The Form 990 is available to the public on the internet www.ProPublica.org Form 990, Part VI, Section C, Line 19 Governing Board meeting minutes are posted on the organization's website pursuant to Florida law governing public charter schools. The Conflict of Interest Policy is officially adopted in the organization's By-Laws, which are available for public request and review under Florida Sunshine Laws, and also provided to the local school district (sponsor) for compliance according to the school's charter agreement. Quarterly financial statements are also provided to the school district (The School Board of Miami-Dade County) as sponsor pursuant to the school's charter agreement for compliance purposes. All school governing documents, including the conflict of interest policy, audited and unaudited financial statements are available to members of the general public under Florida Sunshine Law. Form 990, Part XI, Line 9 Rounding off MIAMI ARTS WYNWOOD LLC 95 N W 23rd STREET MIAMI FL 33127 611740291 LAND OWNER FL 0 0 N/A This filer was under the good faith impression that our 2021 Form 990 had been filed by the appointed preparer. Upon realization that the 2021 Form 990 had not yet been filed, the administrator finalized and submitted the return immediately. Because we were not aware that a filing had not been made, no effort was was made to file an extension. Additionally, the organization's Form 990 preparer underwent serious health issues throughout 2021 and 2022 that led to the lack of filling either the return or an extension in a timely manner. Measures have been taken to ensure timely filing of future Form 990s that include creating an annual calendar of important IRS filing deadlines and a policy of routing all physical IRS correspondence directly to the organization's leader, rather than to a delegate. To avoid future lack of compliance, the organization contacted a reputable CPA with non-profit experience to assist with future filings and to assist with professional development and training moving forward. As of this writing (November 16th, 2023) the organization submitted its most recently due return (2022) on time. The organization wishes to emphasize that its operational funds are 100% derived from public education tax dollars and that any related penalties and fees imposed will have an extensive negative impact on its ability to implement its educational programs. The organization and its leadership did not willfully, blatantly or knowingly ignore its legal obligations with regard to this filing. Our organization realized that its choice of preparer is very important and that procedures must include an assurance for records to be available in case any future preparer becomes ill or unavailable so that an alternate preparer may continue the necessary work to file on time. During our preparer's health absences throughout the year, access to financial records was often limited. We exercised reasonable policies and took care to ensure responsible action took place regarding IRS filings. However, our reliance on a preparer at the time who failed to comply in a competent manner due to personal health considerations impeded our ability to file on time. Upon realization that our 2021 return was not filed, we rectified and filed within 24 hours. This could not have been possible unless a return had already been completed and considered submitted. We could not have possibly corrected this sooner without having known about it. We believe that we have acted in good faith and will continue to do so in the future. At no time has our organization acted with willful neglect. Our organization had a long-standing relationship with the preparer and considerable trust was in play. Once the preparer encountered health challenges, the organization found itself to be in a situation beyond its control.