Civic Intelligence

South Broward Montessori Charter School Corp

EIN 45-5599826 • 501(c)3 • Hallandale, FL

Profile

The School aims to facilitate a well-rounded, comprehensive curriculum, utilizing the Montessori Methodology and Philosophy.

520 NW 5th StreetHallandale, FL 33009

sbmontessoricharter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.62x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.38x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

59th percentile

9.0%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

59th percentile

$81,800

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,542,330

Down $287,115 (-16%) from 2024

Liabilities

Down

$959,501

Down $515,939 (-35%) from 2024

Net Assets

Up

$582,829

Up $228,824 (+65%) from 2024

Revenue

Up

$2,531,065

Up $405,370 (+19%) from 2024

Expenses

Up

$2,302,241

Up $273,046 (+13%) from 2024

Net Income

Up

$228,824

Up $132,324 (+137%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2013: $10Liabilities 2013: $18,783Net Assets 2013: -$18,7732013Assets 2015: $240,738Liabilities 2015: $216,886Net Assets 2015: $23,8522015Assets 2016: $242,780Liabilities 2016: $207,430Net Assets 2016: $35,3502016Assets 2017: $143,554Liabilities 2017: $135,247Net Assets 2017: $8,3072017Assets 2018: $178,531Liabilities 2018: $196,476Net Assets 2018: -$17,9452018Assets 2019: $203,973Liabilities 2019: $185,616Net Assets 2019: $18,3572019Assets 2020: $204,416Liabilities 2020: $112,583Net Assets 2020: $91,8332020Assets 2021: $330,587Liabilities 2021: $92,198Net Assets 2021: $238,3892021Assets 2022: $508,391Liabilities 2022: $278,694Net Assets 2022: $229,6972022Assets 2023: $350,938Liabilities 2023: $93,433Net Assets 2023: $257,5052023Assets 2024: $1,829,445Liabilities 2024: $1,475,440Net Assets 2024: $354,0052024Assets 2025: $1,542,330Liabilities 2025: $959,501Net Assets 2025: $582,8292025

Highlighted filing

2025

Assets$1,542,330
Liabilities$959,501
Net Assets$582,829

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $0Expenses 2013: $18,773Net Income 2013: -$18,7732013Revenue 2015: $947,376Expenses 2015: $794,725Net Income 2015: $152,6512015Revenue 2016: $965,453Expenses 2016: $953,955Net Income 2016: $11,4982016Revenue 2017: $1,066,524Expenses 2017: $1,093,567Net Income 2017: -$27,0432017Revenue 2018: $1,175,459Expenses 2018: $1,201,711Net Income 2018: -$26,2522018Revenue 2019: $1,383,776Expenses 2019: $1,347,474Net Income 2019: $36,3022019Revenue 2020: $1,479,162Expenses 2020: $1,405,686Net Income 2020: $73,4762020Revenue 2021: $1,485,445Expenses 2021: $1,387,141Net Income 2021: $98,3042021Revenue 2022: $1,538,339Expenses 2022: $1,739,978Net Income 2022: -$201,6392022Revenue 2023: $1,766,647Expenses 2023: $1,830,184Net Income 2023: -$63,5372023Revenue 2024: $2,125,695Expenses 2024: $2,029,195Net Income 2024: $96,5002024Revenue 2025: $2,531,065Expenses 2025: $2,302,241Net Income 2025: $228,8242025

Highlighted filing

2025

Revenue$2,531,065
Expenses$2,302,241
Net Income$228,824

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 18, 2025
Return Version
2024v5.2
Gross Receipts
$2,531,065
Mission and Program Overview

Mission

The School aims to facilitate a well-rounded, comprehensive curriculum,

The School aims to facilitate a well-rounded, comprehensive curriculum, utilizing the Montessori Methodology and Philosophy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$942,473$863,620▼ $78,853
Savings and Temporary Cash Investments$157,175$162,838▲ $5,663
Inventories for Sale or Use$71,505$71,505→ $0
Cash and Non-Interest-Bearing Accounts$63,255$55,361▼ $7,894
Accounts Receivable$49,847$19,990▼ $29,857
Prepaid Expenses and Deferred Charges$3,632$3,739▲ $107
Total Assets$1,829,445$1,542,330▼ $287,115
Other Assets Total$541,558$365,277▼ $176,281
Liabilities
Other Liabilities$705,939$567,397▼ $138,542
Deferred Revenue$466,650--
Mortgage Notes Payable Secured by Investment Property$267,825$371,176▲ $103,351
Accounts Payable and Accrued Expenses$35,026$20,928▼ $14,098
Total Liabilities$1,475,440$959,501▼ $515,939
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$307,909$541,396▲ $233,487
Net Assets With Donor Restrictions$46,096$41,433▼ $4,663
Total Net Assets Fund Balance$354,005$582,829▲ $228,824
Total Liabilities and Net Assets / Fund Balance$1,829,445$1,542,330▼ $287,115

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$609,428$517,610$1,127,038
Equipment$254,192$145,187$399,379
Other Assets Org$36,114--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Livia MorenoPrincipalFT$81,800$81,800
Olmary RodriguezParent LiaisonFT$57,050$57,050

Board Members and Trustees

NameTitle
Sandra SketnevskayaInterim President, Secretary
Margot I LuqueFormer Treasurer
Idali MedinaSecretary
Rhina EtienneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,515,908
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$15,157
All Other Contributions
$1,129,791
Change in Net Assets
$228,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,242,118
Other Expenses$1,060,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$796,432$34,000-$830,432
Current Officers, Directors, Trustees, and Key Employees$79,450$146,079-$225,529
Depreciation Depletion$211,764--$211,764
Occupancy$199,455--$199,455
Other Expenses$100,211$21,486-$121,697
Other Employee Benefits$86,822$18,326-$105,148
Payroll Taxes$68,030$12,979-$81,009
Fees for Services Other$77,948--$77,948
All Other Expenses$76,089--$76,089
Information Technology$36,168$34,933-$71,101
Fees for Services Accounting$36,575$14,540-$51,115
Insurance$3,468$8,615-$12,083
Office Expenses-$11,314-$11,314
Interest-$9,629-$9,629
Conferences and Meetings-$1,426-$1,426
Advertising-$696-$696
Total Functional Expenses$1,977,692$324,549$0$2,302,241
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$567,397
Lease obligations--Portion due after one year-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 8B

Only the board of directors has authority to make decisions.

Form 990, Part VI, Line 11B

The board of directors reviews Form 990 at board meetings.

Form 990, Part VI, Line 12C

Discussed annually at board meetings.

Form 990, Part VI, Line 15A

Officer compensation voted and approved at a board meeting on an annual basis.

Form 990, Part VI, Line 15B

Key employee compensation voted and approved at a board meeting on an annual basis.

Form 990, Part VI, Line 19

The school follows FL Sunshine Laws, which allows for any document request from a parent or other concerned party.

Filing and Contact Details

Filer

Filer Name
South Broward Montessori Charter School Corp
EIN
45-5599826
Phone
9542511443
Address
520 NW 5th Street, Hallandale, FL 33009

Signing Officer

Name
Sandra Sketnevskaya
Title
Interim President
Phone
9542511443
Signed
2025-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Sketnevskaya
Formed
2012
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
28

Preparer

Firm
Kahle CPA PA
Address
1501 Presidential Way Suite 16, West Palm Beach, FL 33401
Preparer
Craig U Kahle
Phone
5616891220
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Implemention and recording of capitalization of lease financing.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0157175
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0162838
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0254192
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0145187
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0399379
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0609428
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0517610
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01127038
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0329163
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt136114
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Due from other agencies
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0567397
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Lease obligations--Portion due after one year
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0863620
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0365277
IRS990ScheduleD/TotalLiabilityAmt0567397
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Margot I Luque
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Former Treasurer
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Only the board of directors has authority to make decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors reviews Form 990 at board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Discussed annually at board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Officer compensation voted and approved at a board meeting on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Key employee compensation voted and approved at a board meeting on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The school follows FL Sunshine Laws, which allows for any document request from a parent or other concerned party.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Implemention and recording of capitalization of lease financing.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01829445
IRS990/TotalAssetsEOYAmt01542330
IRS990/TotalAssetsGrp/BOYAmt01829445
IRS990/TotalAssetsGrp/EOYAmt01542330
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt02515908
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0324549
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01977692
IRS990/TotalFunctionalExpensesGrp/TotalAmt02302241
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01475440
IRS990/TotalLiabilitiesEOYAmt0959501
IRS990/TotalLiabilitiesGrp/BOYAmt01475440
IRS990/TotalLiabilitiesGrp/EOYAmt0959501
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0354005
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0582829
IRS990/TotalProgramServiceExpensesAmt01977692
IRS990/TotalReportableCompFromOrgAmt0138850
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02531065
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01829445
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01542330
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0520 W 5th Street
IRS990/USAddress/CityNm0Hallandale Beach
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033009
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0http://sbmontessoricharter.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sandra Sketnevskaya
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Interim President
ReturnHeader/BusinessOfficerGrp/PhoneNum09542511443
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0South Broward Montessori Charter School Corp
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0455599826
ReturnHeader/Filer/PhoneNum09542511443
ReturnHeader/Filer/USAddress/AddressLine1Txt0520 NW 5th Street
ReturnHeader/Filer/USAddress/CityNm0Hallandale
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033009
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0651064834
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kahle CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01501 Presidential Way Suite 16
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0West Palm Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033401
ReturnHeader/PreparerPersonGrp/PhoneNum05616891220
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Craig U Kahle
ReturnHeader/ReturnTs02025-12-19T04:23:14-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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