Miami Design Preservation League Inc

Nonprofit profile at a glance

EIN
591788634
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
Miami Beach, FL, USA
Phone
3056722014
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Visual Arts Organizations

Official website

Reported finances

Revenue
$1,693,871
Expenses
$1,625,909
Assets
$1,127,630
Liabilities
$128,630

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Highest reported compensation

  • DANIEL CIRALDO (EXECUTIVE DI): $150,000 total reported compensation
  • PATRICIA DIAZ ZEAS (BARBARA BAER): $40,104 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Miami design preservation league, inc (mdpl) is a non-profit organization devoted to preserving, protecting, and promoting the cultural, social economic, environmental, and architectural integrity of miami beach and the surrounding areas. It was originally organized by barbara capitman in 1976 and is the oldest art deco society in the world. Mdpl provides cultural and educational programs to miami-dade county residents, surrounding counties, citizens of Florida and to national and international visitors and tourists. The organization's programs are developed for the general public and have special appeal to those interested in art, design, architecture, history, preservation, urban and community planning and development.

What it reported doing in 2024

The annual art deco weekend festival, which traditionally takes place in january, is the organization's primary educational and cultural event which celebrates and promotes the history and architectural heritage of miami beach. The festival includes an array of educational activities, a lecture series, music and street entertainment, guided architectural tours, a classic car show, and vendors offering antiques, deco-inspired art, vintage merchandise, and crafts. This festival serves as the conduit to promote the organization's mission and showcase the collection of over 1,000 buildings of the same architectural style and educate the public on the importance of preservation and protection. Mdpl is the steward of the art deco architectural district, the first twentieth century historic commercial district in the country.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 65
  • Accountability: 91
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63%; rating input score 63
  • Program expense ratio: 66.3%; rating input score 66
  • Fundraising efficiency: $43.89 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 11.7%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 63% of revenue deployed · 66.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $150K · 18 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.