Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 743,922 | 1,199,487 | 3,907,991 | 3,431,673 | 9,283,073 | |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 743,922 | 1,199,487 | 3,907,991 | 3,431,673 | 9,283,073 | |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 563,412 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 8,719,661 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 743,922 | 1,199,487 | 3,907,991 | 3,431,673 | 9,283,073 | |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 20,430 | 2,057,233 | 2,077,663 | |||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 23,415 | 20,030 | 16,799 | 17,416 | 77,660 | |
| 11 | Total support. Add lines 7 through 10 | 11,438,396 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE MIAMI-DADE COUNTY MAYOR HAS AUTHORITY TO APPOINT ONE EX-OFFICIO, NON-VOTING STAFF APPOINTEE TO THE BOARD OF DIRECTORS AND THE MIAMI-DADE COUNTY BOARD OF COUNTY COMMISSIONERS HAVE AUTHORITY TO APPOINT HALF OF THE REMAINING DIRECTORS BASED ON A SLATE APPROVED BY THE BOARD OF DIRECTORS. JAMES DEERING'S HEIRS MAY APPOINT ONE DIRECTOR, |
| FORM 990, PART VI, SECTION A, LINE 7B | AS OF OCTOBER 1, 2017, VMGTI ASSUMED MANAGEMENT OVERSIGHT FOR VIZCAYA MUSEUM AND GARDENS. MIAMI-DADE COUNTY RETAINS THE FOLLOWING AUTHORITY FOR GOVERNANCE DECISIONS: 1) FORMAL REVISIONS TO THE MISSION STATEMENT MUST BE APPROVED BY THE BOARD OF COUNTY COMMISSIONERS; 2) THE ANNUAL OPERATING BUDGET IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF COUNTY COMMISSIONERS AS PART OF THE ANNUAL COUNTY BUDGET PROCESS; 3) VMGTI IS REQUIRED BY THE COUNTY TO MAINTAIN SPECIFIC LEVELS OF INSURANCE. MIAMI-DADE COUNTY RETAINS OWNERSHIP OF THE VIZCAYA ESTATE, INCLUDING ITS ART COLLECTIONS AND 1) APPROVAL BY THE COUNTY MAYOR OR DESIGNEE IS REQUIRED IF VMGTI WISHES TO DE-ACCESSION ART COLLECTIONS OWNED BY THE COUNTY AND VALUED AT $5,000 OR LESS; 2) APPROVAL BY THE BOARD OF COUNTY COMMISSIONERS IS REQUIRED IF VMGTI WISHES TO DE-ACCESSION ART COLLECTIONS VALUED AT MORE THAN $5,000, ARE ORIGINAL TO THE ESTATE, OR HAVE CONNECTIONS TO JAMES DEERING; AND 3) APPROVAL BY THE BOARD OF COUNTY COMMISSIONERS IS REQUIRED IF VMGTI WISHES TO MAKE ANY SUBSTANTIVE REVISIONS OR ADDITIONS TO THE MASTER PLAN FOR THE VIZCAYA PROPERTY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR/CEO AND CHIEF FINANCIAL OFFICER. THEY WILL PROVIDE ADDITIONAL INFORMATION TO THE TAX RETURN PREPARER IF NECESSARY. THE RETURN WILL BE FILED UPON THEIR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY IS MONITORED EVERY YEAR BY REQUIRING A SIGNED STATEMENT INDICATING ANY CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | IN 2017, THE BOARD OF DIRECTORS RELIED ON 1) A COMPREHENSIVE 2016 STUDY PERFORMED BY COMPENSATION SPECIALISTS PEARL MEYER AND 2) REVIEW OF PUBLICLY AVAILABLE COMPENSATION OF OTHER SOUTH FLORIDA MUSEUM DIRECTORS TO DETERMINE APPROPRIATE COMPENSATION FOR VIZCAYA'S EXECUTIVE DIRECTOR/CEO. PER CURRENT BYLAWS, THE BOARD OF DIRECTORS' EVALUATION COMMITTEE CONVENES ANNUALLY TO DETERMINE COST-OF-LIVING AND/OR MERIT-BASED COMPENSATION INCREASES ON THE BASE SALARY; THE FORMER IS BASED ON THE CPI AND THE LATTER IS BASED ON AN ASSESSMENT OF THE EXECUTIVE DIRECTOR/CEO'S PERFORMANCE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 264,105. MANAGEMENT AND GENERAL EXPENSES 14,982. FUNDRAISING EXPENSES 8,943. TOTAL EXPENSES 288,030. CONSULTANTS: PROGRAM SERVICE EXPENSES 50,510. MANAGEMENT AND GENERAL EXPENSES 28,996. FUNDRAISING EXPENSES 1,820. TOTAL EXPENSES 81,326. EDITING SERVICES: PROGRAM SERVICE EXPENSES 2,426. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 440. TOTAL EXPENSES 2,866. TRANSLATION SERVICES: PROGRAM SERVICE EXPENSES 3,009. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,009. GRAPHIC DESIGN SERVICES: PROGRAM SERVICE EXPENSES 4,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,000. PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,201. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,201. |
| FORM 990, PART IX, LINE 24E | BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,790. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,790. UNIFORMS: PROGRAM SERVICE EXPENSES 7,807. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,807. MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 6,537. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4. TOTAL EXPENSES 6,541. TUITION REIMBURSEMENT: PROGRAM SERVICE EXPENSES 4,330. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,330. PAYROLL EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,458. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,458. |
| FORM 990, PART XI, LINE 9: | SEE COMPLETE DESCRIPTION ON SCHEDULE O 3,891,762. |
| PAGE 12, PART XI , LINE 9: OTHER CHANGES IN NET ASSETS OR FUND BALANCES: | NO CHANGES WERE MADE IN THE CURRENT YEAR TO THE OVERSIGNT PROCESS. |
| PAGE 12, PART XI , LINE 9: OTHER CHANGES IN NET ASSETS OR FUND BALANCES: | AT THE TIME OF ITS FORMATION, THE ORGANIZATION ACTED AS THE PRIVATE SECTOR PARTNER TO THE PUBLIC SECTOR VIZCAYA MUSEUM AND GARDENS TRUST (THE "TRUST"), AN AGENCY AND INSTRUMENTALITY OF MIAMI-DADE COUNTY, FLORIDA AND COLLABORATED WITH THE TRUST TO ADVANCE THE MISSION OF VIZCAYA. EFFECTIVE OCTOBER 1, 2017, THE ORGANIZATION TOOK OVER THE OPERATIONS OF VIZCAYA. THE TRUST WAS SUNSETTED BY THE BOARD OF COUNTY COMMISSIONERS ON JUNE 4, 2019. IN ACCORDANCE WITH THE VMGTI OPERATING AGREEMENT, THE COUNTY CONTRIBUTED UNRESTRICTED NET ASSETS APPROXIMATING $3,891,762 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2018, THESE CONSTITUTED THE TRUST'S COUNTY FUND BALANCE. |
| Software ID: | |
| Software Version: |