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      <ActivityOrMissionDesc>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.</ActivityOrMissionDesc>
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      <Desc>The Miami Arts Charter School achieved its exempt purpose through its program services by prioritizing investment in human resources and instructional support. The first program expense encompassed salaries and benefits for teachers, student support service staff, and administrators, ensuring that qualified personnel were available to foster a rich educational environment. Additionally, the program allocated funds for payroll taxes, instructional technology support, and professional development travel expenses, which collectively enhanced the quality of education and supported the ongoing development of staff. This comprehensive investment in both personnel and resources was instrumental in fulfilling the school's mission to provide a high-quality arts education to its students.</Desc>
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        <Desc>The third category of expenses under management support services played a crucial role in achieving its exempt purpose. This category included salaries and benefits for administrative staff, which ensured effective governance and operational efficiency. Additionally, expenses were allocated for accounting services, legal fees, and compliance-related costs, all of which contributed to maintaining the school's accountability and transparency. By investing in these management support services, the school was able to create a stable and organized environment that supports its educational mission, enabling it to focus on delivering quality arts education and enhancing student outcomes.</Desc>
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      <PayrollTaxesGrp>
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      <FeesForServicesManagementGrp>
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        <ProgramServicesAmt>134333</ProgramServicesAmt>
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      <FeesForServicesLegalGrp>
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        <ManagementAndGeneralAmt>10560</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <FeesForServicesAccountingGrp>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <AcctCompileOrReviewBasisGrp>
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      <NondiscriminatoryPolicyStmtInd>1</NondiscriminatoryPolicyStmtInd>
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      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
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      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
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      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
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      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization publicized its racially nondiscriminatory policy through its student application materials, enrollment information, parent handbook, and website during the registration period, thereby making the policy known to the general community it serves.</ExplanationTxt>
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      <TaxExemptBondsIssuesGrp>
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        <IssuerName>
          <BusinessNameLine1Txt>THE FLORIDA DEVELOPMENT FINANCE CORPORATION</BusinessNameLine1Txt>
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        <BondIssuerEIN>593270584</BondIssuerEIN>
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        <GrossProceedsInvestedInd>0</GrossProceedsInvestedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Management prepares a draft Form 990. 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 and final approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The school is required by the 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 disclosure forms and related party transactions, if any, and are published in the audit. Annual audits are available under Florida Sunshine Laws.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Miami Arts Charter School has implemented a systematic procedure to establish compensation for its officers and key staff. This procedure is conducted at the conclusion of each person's respective contract and prior to the execution of any new contracts. The process steps are: (1) Market Analysis: A comprehensive assessment of comparable positions in other educational institutions and non-profit organizations is conducted to determine prevailing salaries. (2) Review of Performance: The performance of directors 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 justifibale.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization made its governing documents, conflict of interest policy and financial statements available to the public upon request during the tax year and maintains these documents at its principal office.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="R000007" softwareId="24021167" softwareVersionNum="v1.00">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MIAMI ARTS WYNWOOD LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>95 N W 23rd STREET</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33127</ZIPCd>
        </USAddress>
        <EIN>611740291</EIN>
        <PrimaryActivitiesTxt>LAND OWNER</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <TotalIncomeAmt>0</TotalIncomeAmt>
        <EndOfYearAssetsAmt>0</EndOfYearAssetsAmt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
      </IdDisregardedEntitiesGrp>
    </IRS990ScheduleR>
    <ReasonableCauseExplanation documentId="R000008" softwareId="24021167" softwareVersionNum="v1.00">
      <ExplanationTxt>The organization experienced delays in the completion and review of its financial records due to administrative and accounting transitions. The return was filed as soon as the necessary information became available.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>