Advanced Learning Charter School INC FY2021 filing

Tax-deductible

Miami Gardens, FL501(c)(3)Since 2007EducationEIN 26-3762954Revenue $8.2M in FY2021

On file with the IRShiveprep.org5855 Nw 171st St, 33015-4607 · Miami Gardens, FLTax-exempt since Oct 2015School — 170(b)(1)(A)(ii)

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The purpose of this corporation shall be to operate a florida public Charter School and to distribute the whole or any part of the income there from and the principal thereof exclusivly for such purpose

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$130K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $728K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$130K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$12.7M
94% of total assets
Concern: liabilities are 94% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.2M
Spent
$8.5M
To programs
73%
Net assets
$827K
By yearFY2021–FY2025
Revenue
$8.2M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$8.2M
FY2022$9.1M
FY2023$12.2M
FY2024$11.5M
FY2025$14.2M
Expenses
$8.5M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$8.5M
FY2022$9.4M
FY2023$10.4M
FY2024$11.4M
FY2025$11.8M
Net assets
$827K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$827K
FY2022$507K
FY2023$2.3M
FY2024$2.4M
FY2025$4.7M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Revoked Nov 2010, reinstated. IRS ruling Oct 2015, per the IRS master file. Latest filing on record: FY2025. IRS ruling in Oct 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $6.2M Management & general 27% · $2.3M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $130K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$130,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Member/Paren
$0Pt VII · Sec A
Vice Chair /
$0Pt VII · Sec A
Board Chairm
$0Pt VII · Sec A

Carlos Gonzalez’s $203K as Director is at the 38th percentile of top reported officer pay among 3684 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Carlos Gonzalez$203,186$158,329$155,934$130,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Operates a Florida public charter school, using its income for educational purposes.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

Provide education to children through a charter school

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$8.2M
Ln 12
Fees for servicesLn 2g$7.6M
Gifts and grantsLn 1h$616K
Money outPt IX
$8.5M
Ln 25
Programscol B$6.2M
Managementcol C$2.3M
Owns and owesPt X
$827K
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$13.6M
LiabilitiesLn 26$12.7M
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$616K
Government grantsLn 1e$616K
Fees for servicesLn 2g$7.6M
Total revenueLn 12$8.2M
Assets in detailPt X, end of year
CashLn 1$1.6M
Cash and savings togetherLn 1–2$1.6M
Land, buildings, equipmentLn 10c$11.7M
Other assetsLn 15$4K
Total assetsLn 16$13.6M
LiabilitiesLn 26$12.7M
Net assetsLn 32$827K
OperationsPt I, VI
EmployeesI 5143
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.3M$1.6M
Land, buildings, equipmentLn 10c$12.1M$11.7M
Total assetsLn 16$13.4M$13.6M
LiabilitiesLn 26$12.3M$12.7M
Net assetsLn 32$1.1M$827K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$3.9M$3.9M
Other employee benefitsLn 9$489K$489K
Payroll taxesLn 10$321K$321K
Management feesLn 11a$655K$655K
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$36K$35K$1K
Other fees for servicesLn 11g$70K$11K$58K
Advertising and promotionLn 12$29K$29K
OccupancyLn 16$88K$88K
InterestLn 20$1.0M$1.0M
Depreciation, depletion and amortizationLn 22$782K$782K
InsuranceLn 23$70K$70K
Other expenses (24a–d)Ln 24$644K$360K$283K
All other expensesLn 24e$323K$104K$219K
Total functional expensesLn 25$8.5M$6.2M$2.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $14.2M$11.8M$2.4M$4.7M 990 PDF
FY2024 $11.5M$11.4M$49K$2.4M 990 PDF
FY2023 $12.2M$10.4M$1.8M$2.3M 990 PDF
FY2022 $9.1M$9.4M−$317K$507K 990 PDF
FY2021 Viewing $8.2M$8.5M−$263K$827K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $8,187,737 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $673,192$615,848
I-9 Program service revenuePrior year $7,718,926$7,571,889
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $8,392,118$8,187,737
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,649,578$4,739,546
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,568,748$3,711,308
I-18 Total expensesPrior year $8,218,326$8,450,854
I-19 Revenue less expensesPrior year $173,792−$263,117
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $8,187,737 across 4 lines filed
VIII-1e Government grants$615,848
VIII-1h Total contributions, gifts and grants$615,848
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,571,889$7,571,889
VIII-12 Total revenueRelated to mission $7,571,889$8,187,737
Part IX · Statement of functional expenses $8,450,854 across 14 lines filed
IX-7 Other salaries and wagesPrograms $3,930,194$3,930,194
IX-9 Other employee benefitsPrograms $488,687$488,687
IX-10 Payroll taxesPrograms $320,665$320,665
IX-11a Management feesManagement $654,531$654,531
IX-11b Legal feesManagement $7,825$7,825
IX-11c Accounting feesPrograms $35,063 · Management $1,084$36,147
IX-11g Other fees for servicesPrograms $11,440 · Management $58,286$69,726
IX-12 Advertising and promotionPrograms $29,459$29,459
IX-16 OccupancyPrograms $87,704$87,704
IX-20 InterestManagement $1,006,748$1,006,748
IX-22 Depreciation, depletion and amortizationPrograms $782,463$782,463
IX-23 InsuranceManagement $69,943$69,943
IX-24 Other expenses (24a–d)Programs $360,222 · Management $283,472$643,694
IX-24e All other expensesPrograms $104,191 · Management $218,877$323,068
IX-25 Total functional expensesPrograms $6,150,088 · Management $2,300,766 · Fundraising $0$8,450,854
Part X · Balance sheet $13,572,131 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $1,318,220$1,618,869
X-4 Accounts receivableStart of year $44,796$280,910
X-10c Land, buildings and equipment, netStart of year $12,070,975$11,668,040
X-15 Other assetsStart of year $4,312$4,312
X-16 Total assetsStart of year $13,438,303$13,572,131
X-17 Accounts payable and accrued expensesStart of year $135,555$546,134
X-25 Other liabilitiesStart of year $12,212,806$12,199,172
X-26 Total liabilitiesStart of year $12,348,361$12,745,306
X-27 Net assets without donor restrictionsStart of year $1,089,942$826,825
X-32 Total net assets or fund balancesStart of year $1,089,942$826,825
X-33 Total liabilities and net assetsStart of year $13,438,303$13,572,131
Part XI · Reconciliation of net assets $826,825 net assets at year end
XI-1 Total revenue$8,187,737
XI-2 Total expenses$8,450,854
XI-3 Revenue less expenses−$263,117
XI-4 Net assets at start of year$1,089,942
XI-10 Net assets at end of year$826,825

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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