2026-05-11T15:40:59-04:00 2025-06-30 650118209 GARCIA SANTA MARIA DE ARMAS TRUJILLO 135 SAN LORENZO AVE STE 660 CORAL GABLES FL 33146 990 2024-07-01 812931253 DOWNTOWN DORAL CHARTER UPPER SCHOOL INC DOWN 3055133013 7905 NW 53 ST DORAL FL 33166 JEANNETTE ACEVEDO-ISENBERG HEAD OF SCHOOL 3055133013 2026-05-15 true false PEDRO DE ARMAS P00440261 3054480404 2026-05-11 2024 2025-03-06 01:10:19Z JEANNETTE ACEVEDO-ISENBERG 7905 NW 53 ST DORAL FL 33166 21292245 false X DDCUS.ORG X 2016 FL TO PROVIDE OUR STUDENTS WITH A COMPREHENSIVE DUAL CURRICULUM AND BICULTURAL/BILINGUAL EDUCATION THROUGH LANGUAGE ACQUISITION AND INNOVATIVE PROGRAMS, FACILITATED BY A HIGHLY QUALIFIED STAFF PROMOTING STUDENTS' ACADEMIC EXCELLENCE CREATING FUTURE WORLD LEADERS. 4 4 257 300 0 1955569 864060 15887047 20072051 328617 356134 0 18171233 21292245 0 0 10188194 9703879 0 0 6736072 7088988 16924266 16792867 1246967 4499378 38464942 42430649 40038489 39504818 -1573547 2925831 X TO PROVIDE OUR STUDENTS WITH A COMPREHENSIVE DUAL CURRICULUM AND BICULTURAL/BILINGUAL EDUCATION THROUGH LANGUAGE ACQUISITION AND INNOVATIVE PROGRAMS, FACILITATED BY A HIGHLY QUALIFIED STAFF PROMOTING STUDENTS' ACADEMIC EXCELLENCE CREATING FUTURE WORLD LEADERS. false false 14242747 DURING THE SCHOOL YEAR ENDED JUNE 30, 2025, THE SCHOOL OFFERED A UNIQUE DUAL LANGUAGE CURRICULUM THAT PREPARES STUDENTS TO EXCEL IN AN INCREASINGLY COMPLEX GLOBAL SOCIETY. STUDENTS HAVE A CHOICE OF TWO LANGUAGE TRACKS: SPANISH OR PORTUGUESE. THROUGH COURSES AND SCHOOLWIDE ACTIVITIES, STUDENTS ARE IMMERSED IN THE SPANISH AND PORTUGUESE CULTURE, ALLOWING THEM TO DEVELOP AN AWARENESS OF BICULTURALISM. ALL PROGRAMS AT DDCUS ARE FACILITATED BY A HIGHLY QUALIFIED STAFF AND DELIVERED IN A NEWLY CONSTRUCTED, STATE-OF-THE-ARTFACILITY, EQUIPPED WITH THE LATEST TECHNOLOGY. DURING THE YEAR ENDED JUNE 30, 2025, THE SCHOOL HAD APPROXIMATELY 1,500 STUDENTS. 14242747 true false false false false false false false false false true false false false true true true false true false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 10 0 true 257 true false false false false false false false false false false false false X 4 4 false false false false false false false true true false false true true true true false false true false false FL X JEANNETTE ACEVEDO - ISENBERG 3055133013 7905 NW 53 ST DORAL FL 33166 JEANNETTE ACEVEDO-ISENBERG HEAD OF SCHO 24.00 36.00 X 107164 160746 0 ANA-MARIE CODINA BARLICK PRES. AND BO 1.00 X X 0 0 0 LARRY GRAGG DIRECTOR 0.50 X 0 0 0 VERA HIRSH SECRETARY/TR 0.50 X X 0 0 0 RONALD MARTUCCI DIRECTOR 0.50 X 0 0 0 107164 160746 1 false true false 707369 156691 864060 STATE FEFP AND OTHER 611600 12249851 12249851 CHARTER SCHOOL REFERENDUM 611600 5050676 5050676 CAPITAL OUTLAY 611600 1652619 1652619 OTHER SCHOOL COURSES & CLASS 611600 825152 825152 MISC LOCAL SOURCES 611600 279975 279975 13778 13778 20072051 356134 356134 21292245 20428185 8376495 7538845 837650 128613 115752 12861 546930 492237 54693 651841 586657 65184 236945 236945 26073 23466 2607 12208 12208 2123600 1911240 212360 881435 793291 88144 333181 299863 33318 GEN ADM-MANAGEMENT FEES 776299 776299 CLUBS & ATHLETICS 578651 454646 124005 ATHLETIC ACTIVITIES 452408 452408 UTILITIES 220635 173353 47282 1447553 1151836 295717 16792867 14242747 2550120 0 5568739 5749147 142533 4658 1432467 533 192103 438262 22905 30188337 5109415 25773287 25078922 6536930 9955105 38464942 42430649 676969 991968 38230000 37430000 1131520 1082850 40038489 39504818 X -1573547 2925831 -1573547 2925831 38464942 42430649 4499378 X false true X true true true X 3800000 3800000 23021195 2732767 20288428 3367142 2376648 990494 25078922 ACCRUED INTEREST PAYABLE 1061800 DUE FROM LOWER SCHOOL 17799 UNEARNED REVENUE 3251 1082850 X 21292245 21292245 21292245 16792867 16792867 16792867 SCHEDULE D, PAGE 3, PART X THE SCHOOL HAS ADOPTED GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION THAT AN ENTITY TAKES OR EXPECTS TO TAKE IN A TAX RETURN. THE SCHOOL ASSESSES ITS INCOME TAX POSITIONS, INCLUDING ITS CONTINUING TAX STATUS AS A NOT-FOR-PROFIT ENTITY, AND RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE SCHOOL BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON AN EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE APPLICABLE STATE TAXING AUTHORITY. THE SCHOOL BELIEVES ALL OF ITS TAX POSITIONS,INCLUDING ITS CONTINUING STATUS AS A NOT-FOR-PROFIT ENTITY, HAVE A GREATER THAN 50% CHANCE OF REALIZATION IN THE EVENT OF AN IRS AUDIT. STATE INCOME TAXES,WHICH MAY BE DUE IN CERTAIN JURISDICTIONS, HAVE BEEN EVALUATED FOLLOWING THE SAME "MORE LIKELY THAN NOT" MEASUREMENT THRESHOLD. THE SCHOOL HAS NOT ACCRUED ANY INTEREST AND OR PENALTIES RELATED TO INCOME TAXES. THE SCHOOL IS SUBJECT TO AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. true true false false false true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE ORGANIZATION RECEIVES FEDERAL, STATE, AND LOCAL FUNDING FOR ITS CHARTER SCHOOL OPERATIONS. THE SCHOOL FOLLOWS THE NONDISCRIMINATION POLICIES OF THE MIAMIDADE COUNTY DISTRICT SCHOOL BOARD. SCHEDULE E, LINE 4 SINCE THE SCHOOL IS A CHARTER SCHOOL, IT DOES NOT DOES NOT OFFER SCHOLARSHIPS AND/OR FINANCIAL ASSISTANCE TO ANY STUDENT. SCHEDULE E, LINE 6 THE ORGANIZATION RECEIVES FEDERAL, STATE, AND LOCAL FUNDING FOR ITS CHARTER SCHOOL OPERATIONS. THE SCHOOL FOLLOWS THE NONDISCRIMINATION POLICIES OF THE MIAMIDADE COUNTY DISTRICT SCHOOL BOARD. X X X X false false false false false false false false false JEANNETTE ACEVEDO-ISENBERG HEAD OF SCHOOL 107164 160746 107164 160746 A EDU FACILITIES REV BOND 34061UCX4 34061UCX4 2017-12-28 4215005 BUILD SCHOOL false false false B EDU FACILITIES REV BOND 34061UCY2 34061UCY2 2017-12-28 12695000 BUILD SCHOOL false false false C EDU FACILITIES REV BOND 34061UCZ9 34061UCZ9 2017-12-28 22080000 BUILD SCHOOL false false false A 4215000 4215000 2020 false false true false B 12695000 9850045 2844955 2020 false false false true C 22080000 1483761 5778216 728023 14090000 2020 false false false true A false false false false false false false B false false false false false false false C false false false false false false false A false false false false false false false false false B false false false false false false false false false C false false false false false false false false false A false B false C false PURPOSE OF ISSUE DESCRIPTION EDU FACILITIES REV BOND 34061UCX4 BUILD SCHOOL PURPOSE OF ISSUE DESCRIPTION EDU FACILITIES REV BOND 34061UCY2 BUILD SCHOOL PURPOSE OF ISSUE DESCRIPTION EDU FACILITIES REV BOND 34061UCZ9 BUILD SCHOOL FORM 990 - ORGANIZATION'S MISSION TO PROVIDE OUR STUDENTS WITH A COMPREHENSIVE DUAL CURRICULUM AND BICULTURAL/BILINGUAL EDUCATION THROUGH LANGUAGE ACQUISITION AND INNOVATIVE PROGRAMS, FACILITATED BY A HIGHLY QUALIFIED STAFF PROMOTING STUDENTS' ACADEMIC EXCELLENCE CREATING FUTURE WORLD LEADERS. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION MAKES AVAILABLE THE FORM 990 TO THE MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; B. HAS READ AND UNDERSTANDS THE POLICY; C. HAS AGREED TO COMPLY WITH THE POLICY; AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. FORM 990, PAGE 6, PART VI, LINE 15A FOR THE HEAD OF SCHOOL POSITION, THE BOARD OF DIRECTORS REVIEWED COMPARABLE SALARIES OF CHARTER SCHOOL PRINCIPALS IN THE STATE OF FLORIDA AND MIAMI DADE COUNTY. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.