2026-04-20T18:01:30-07:00 2025-06-30 371552393 Steven J Henriquez CPA LLC 5825 Sunset Drive 201 Miami FL 33143 990 2024-07-01 061650070 FISHER ISLAND DAY SCHOOL INC FISH 3055312350 2 Fisher Island Drive Miami Beach FL 33109 Brian Neff Treasurer 3055312350 2026-04-20 1 1 Steven Henriquez P00889296 3054236399 2026-03-10 2024 2025-03-06 01:10:19Z Art Viscusi 2 Fisher Island Drive Miami Beach FL 33109 8284142 0 X www.fids.org X 2002 FL Fisher Island Day School (FIDS) is a Pre-Kindergarten through Grade 8 school, which is dedicated to preparing children for entrance into competitive high schools, for responsible citizenship in a diverse world, and for ongoing learning to lead a fulfilling and meaningful life. 9 9 52 0 0 0 971421 931526 5798727 6048366 356130 314143 176288 657238 7302566 7951273 0 0 0 0 4192877 4721144 0 0 25514 3152539 3668270 7345416 8389414 -42850 -438141 20113911 20009230 5858775 6098712 14255136 13910518 Fisher Island Day School (FIDS) is fully accredited by the Florida Council of Independent Schools to provide an education for students in Pre-Kindergarten through Grade 8. FIDS is dedicated to preparing children for entrance into competitive high schools, for responsible citizenship in a diverse world, and for ongoing learning to lead a fulfilling and meaningful life. FIDS serves both children living on Fisher Island as well as children in the surrounding communities. 0 0 4337417 0 6048366 Fisher Island Day School has been established to provide a superior educational program for children in Pre-Kindergarten through Grade 8 using: standards-based curricula; high-quality, differentiated instruction; research-based methodologies and materials; character education; second language instruction; fine and performing arts development; and an emphasis on overall health and well-being. 0 0 0 4337417 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 33 0 0 52 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 FL X Fisher Island Day School Inc 3056743366 2 Fisher Island Drive Fisher Island FL 33109 Art Viscusi Head of School 40 0 X 233251 0 7009 John A Durango Teacher 40 0 X 150490 0 15762 Elizabeth Leuenberger Director of Finance and Operations 40 0 X 135763 0 18762 Mary Reiling Director of Development and Admissions 40 0 X 135617 0 7812 Amanda Ross Middle School Coordinator 40 0 X 108862 0 11990 Cheryl Hardwick Finance & Human Resource Manager 40 0 X 106601 0 12707 Jana Neff President & Board Chair 5 0 X 0 0 0 Brian Neff Treasurer 2 0 X 0 0 0 Lexie Potamkin Board Member 2 0 X 0 0 0 James L Ferraro Board Member 2 0 X 0 0 0 Gregory Armstrong Board Member 2 0 X 0 0 0 Laurie Melnick Vice President 2 0 X 0 0 0 Michael Rabinowitz Board Member 2 0 X 0 0 0 Ernest Rudyak Board Member 2 0 X 0 0 0 Michael Bell Secretary 2 0 X 0 0 0 870584 0 74042 8 0 1 0 Fisher Island Community Association 1 Fisher Island Drive Fisher Island FL 33109 Ferry service to island 177116 1 0 0 931526 0 0 0 19850 931526 Tuition & Fees 611110 5693581 5693581 0 0 Auxilliary activities 611710 354785 354785 0 0 0 0 0 0 6048366 273273 0 0 273273 0 0 0 0 0 0 0 0 0 0 136081 0 95211 0 40870 0 40870 0 0 40870 837228 931526 237658 599570 0 599570 57668 57668 0 0 57668 7951273 6106034 0 913713 3862816 2495261 1346747 20808 92504 59755 32251 498 421554 282243 136957 2354 344270 222388 120028 1854 54037 0 54037 44651 44651 3682 3682 441626 222393 219233 0 60074 1208 58866 0 132118 29438 102680 0 156389 15740 140649 610081 5535 604546 7321 1500 5821 0 106277 48932 57345 0 122396 122396 600007 480006 120001 473960 95260 378700 Instructional supplies 278115 266995 11120 0 Activities and special programs 149003 96953 52050 0 Equipment rental and maintenance 151884 0 151884 0 276649 13810 262839 0 8389414 4337417 4026483 25514 7013660 5706960 2081 220980 25283 18329596 5307913 11927381 13021683 941311 1223993 3986 0 4512 31311 20113911 20009230 151752 191108 3090011 3430261 2612500 2446032 4512 31311 5858775 6098712 X 14255136 13910518 0 0 14255136 13910518 20113911 20009230 -438141 93523 0 0 0 0 X 0 1 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 15409908 3192305 12217603 0 0 0 0 0 2573309 1816586 756723 0 346379 299022 47357 13021683 0 Lease liability 31311 31311 X 8189301 93523 0 0 0 93523 8095778 0 -144505 -144505 7951273 8533919 0 0 0 144505 144505 8389414 0 0 0 8389414 Schedule D, Part X, Line 2 The School is exempt from income taxes under Section 501 (c)(3) of the Internal Revenue Code (the "Code"). The School is not classified as a private foundation. However, amounts considered to be unrelated business income, if any, will be taxed, net of related expenses, at normal corporate rates. For the year ended June 30, 2025 and 2024, there was no unrelated business income. The School recognizes and measures tax positions based on their technical merit and assesses the likelihood that the positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. Interest and penalties on tax liabilities, if any, would be recorded in interest expense and other non-interest expense, respectively. The U.S. Federal jurisdiction is the major tax jurisdiction where the School files income tax returns. The School ls generally no longer subject to U.S. Federal examinations by tax authorities for years before 2022. Schedule D, Part XI, Line 4b Additional direct fundraising expenses recognized in 990 but not audit Schedule D, Part XII, Line 2d Fundraising event costs netted against revenues on 990 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 FISHER ISLAND DAY SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS & ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. Gala 1585231 839476 745755 0 0 0 58469 90266 40143 Men's Fight Night 185273 93800 91473 12500 0 0 0 34150 2130 0 1770504 933276 837228 12500 0 0 58469 124416 42273 237658 599570 0 0 0 0 0 0 0 0 0 Art Viscusi Head of School 198251 0 35000 0 0 0 0 0 7009 0 240260 0 0 John A Durango Teacher 145990 0 4500 0 0 0 0 0 15762 0 166252 0 0 0 Elizabeth Leuenberger Director of Finance and Operations 135763 0 0 0 0 0 0 0 18762 0 154525 0 0 0 Form 990, Part VI, Section A, Line 2 Two of the Board members are married to each other. Form 990, Part VI, Section B, Line 11b The organization provides a copy of the form 990 to its Board of Directors prior to filing for review and comment Form 990, Part VI, Section B, Line 12c Annually all board members sign a statement of their conflicts, if any, in an effort to monitor and enforce compliance with the organization's policy. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy and financial information are made available upon written request.