Mca Academy 2 Inc

Nonprofit profile at a glance

EIN
465302974
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Coral Gables, FL, USA
Phone
7864950333
Rating confidence
Limited
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$0
Expenses
$276,450
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Ingrid Acosta (President/Director/Principal)
  • Rebeca Acosta (Vice-President/Director/Bookkeeper)

Highest reported compensation

  • Ingrid Acosta (President/Director/Principal): $96,050 total reported compensation
  • Ronald Jakubisin (Media Director/Marketing/Web Support Consultant): $7,000 total reported compensation
  • Rebeca Acosta (Vice-President/Director/Bookkeeper): $7,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of MCA Academy is to provide a child-centered learning environment that motivates children to develop and achieve their personal goals and talents without sacrificing academic excellence. MCA offers a challenging and rigorous academic environment, recognizes and nurtures the unique potential in each student, encourages individuality, emphasizes cooperation among peers, and provides children with the tools to succeed in both their academic and social lives.

What it reported doing in 2025

At the time of our dissolution, MCA Academy 2 distributed all remaining assets as grants to other qualified 501(c)(3) organizations, including A Chance for Therapy, Inc., Arts Be You, Inc., Caps International, Inc., Parent to Parent of Miami, Inc., and Jungle Non Profit, Inc.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 90
  • Accountability: 46
  • Sustainability: 1
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 52.1%; rating input score 52
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 42.9%; rating input score 43; 22nd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 39.8%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -17.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -32.8% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -36.5% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 52.1% of spending went to programs
  • Governance: 3 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $144K in reported program spending
  • Leadership: top reported pay $96K · 7 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Moderate — Accountability: Independent voting board scored 43/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.