Civic Intelligence

Martial Arts Center for Students with Special Needs Inc

EIN 75-3230982 • 501(c)3 • Miami, FL

Profile

Provide services to special needs community

17525 SW 92 CtMiami, FL 33157

kiakidzkarate.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

49th percentile

1.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$41,125

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 25.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

55th percentile

0.0%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

-13%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$55,759

Up $13 (+0.0%) from 2023

Liabilities

Down

$8,412

Down $1,809 (-18%) from 2023

Net Assets

Up

$47,347

Up $1,822 (+4.0%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin49th percentile

Revenue

Down

$164,465

Down $24,750 (-13%) from 2023

Expenses

Down

$162,643

Down $25,268 (-13%) from 2023

Net Income

Up

$1,822

Up $518 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$150K$100K$50K$0Assets 2011: $24,952Liabilities 2011: $16,3042011Assets 2012: $25,290Liabilities 2012: $16,1232012Assets 2013: $31,912Liabilities 2013: $17,6582013Assets 2014: $64,124Liabilities 2014: $49,5942014Assets 2015: $85,064Liabilities 2015: $64,9472015Assets 2016: $82,129Liabilities 2016: $53,9182016Assets 2017: $76,651Liabilities 2017: $47,0372017Assets 2018: $62,941Liabilities 2018: $32,2792018Assets 2019: $84,814Liabilities 2019: $53,9132019Assets 2020: $100,382Liabilities 2020: $64,4912020Assets 2021: $63,833Liabilities 2021: $21,568Net Assets 2021: $42,2652021Assets 2022: $60,647Liabilities 2022: $16,426Net Assets 2022: $44,2212022Assets 2023: $55,746Liabilities 2023: $10,221Net Assets 2023: $45,5252023Assets 2024: $55,759Liabilities 2024: $8,412Net Assets 2024: $47,3472024

Highlighted filing

2024

Assets$55,759
Liabilities$8,412
Net Assets$47,347
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

$200K$150K$100K$50K$0Revenue 2011: $83,489Expenses 2011: $76,871Net Income 2011: $6,6182011Revenue 2012: $132,014Expenses 2012: $131,495Net Income 2012: $5192012Revenue 2013: $164,947Expenses 2013: $159,860Net Income 2013: $5,0872013Revenue 2014: $156,369Expenses 2014: $156,093Net Income 2014: $2762014Revenue 2015: $172,246Expenses 2015: $166,660Net Income 2015: $5,5862015Revenue 2016: $185,002Expenses 2016: $176,908Net Income 2016: $8,0942016Revenue 2017: $184,538Expenses 2017: $183,135Net Income 2017: $1,4032017Revenue 2018: $186,956Expenses 2018: $185,908Net Income 2018: $1,0482018Revenue 2019: $198,824Expenses 2019: $198,585Net Income 2019: $2392019Revenue 2020: $160,142Expenses 2020: $155,152Net Income 2020: $4,9902020Revenue 2021: $198,284Expenses 2021: $191,910Net Income 2021: $6,3742021Revenue 2022: $199,207Expenses 2022: $197,251Net Income 2022: $1,9562022Revenue 2023: $189,215Expenses 2023: $187,911Net Income 2023: $1,3042023Revenue 2024: $164,465Expenses 2024: $162,643Net Income 2024: $1,8222024

Highlighted filing

2024

Revenue$164,465
Expenses$162,643
Net Income$1,822
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$55,759
Liabilities
$8,412
Net assets
$47,347
Revenue
$164,465
Expenses
$162,643
Net income
$1,822
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.08$0.47$1.64$1.63$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.56$0.10$0.46$1.89$1.88$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.16$0.44$1.99$1.97$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.64$0.22$0.42$1.98$1.92$0.06
2020Summary only. Only limited summary data is available for this year.$1.00$0.64$1.60$1.55$0.05
2019Summary only. Only limited summary data is available for this year.$0.85$0.54$1.99$1.99$0.00
2018Summary only. Only limited summary data is available for this year.$0.63$0.32$1.87$1.86$0.01
2017Summary only. Only limited summary data is available for this year.$0.77$0.47$1.85$1.83$0.01
2016Summary only. Only limited summary data is available for this year.$0.82$0.54$1.85$1.77$0.08
2015Summary only. Only limited summary data is available for this year.$0.85$0.65$1.72$1.67$0.06
2014Summary only. Only limited summary data is available for this year.$0.64$0.50$1.56$1.56$0.00
2013Summary only. Only limited summary data is available for this year.$0.32$0.18$1.65$1.60$0.05
2012Summary only. Only limited summary data is available for this year.$0.25$0.16$1.32$1.31$0.01
2011Summary only. Only limited summary data is available for this year.$0.25$0.16$0.83$0.77$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 13, 2025
Return Version
2024v5.0
Gross Receipts
$164,465
Mission and Program Overview

Mission

Provide services to special needs community

Program Services

DescriptionGrantsExpenses
Continued training teachers in local public schools how to include special needs students safely in everyday activities and to deescalate violent behaviors.$5,000$5,000
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christian GutierrezInstructorPT$41,125-$41,125
Svetlana SmirnovaPresidentPT$0--
David MirandaVice PresidentPT$0--
Willie AvellasTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Martial Arts Center for Students With Special Needs Inc
EIN
75-3230982
Phone
3057948529
Address
17525 SW 92 Ct, Miami, FL 33157

Signing Officer

Name
Svetlana Smirnova
Title
President
Phone
3057948529
Signed
2025-08-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Auto Exp;5810|Phone;3349|Office Exp;24015|Depreciation;3000|Repairs and maint;855|Licenses and permits;4686^Total;41715^”

Form 990-EZ, Part II, Line 24

“Description;EOY Amount^Inventory Asset;4150|Acct Receivable;6107|Fixed Asset;13460|Prepaid Rent and Insurance;15387^Total;39104^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^Accounts Payable;3412|Loan from Board of Directors;5000^Total;8412^”

Raw XML Appendix171 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Svetlana Smirnova
IRS990EZ/BooksInCareOfDetail/PhoneNum03057948529
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt017525 SW 92 Ct
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Palmetto Bay
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033157
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013273
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt016655
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt05000
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt01822
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt055746
IRS990EZ/Form990TotalAssetsGrp/EOYAmt055759
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0164465
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LoansToFromOfficersAmt05000
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd01
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt045525
IRS990EZ/NetAssetsOrFundBalancesEOYAmt047347
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt045525
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt047347
IRS990EZ/OccupancyRentUtltsAndMaintAmt079538
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt028
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt125
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt332
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt341125
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Svetlana Smirnova
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1David Miranda
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Willie Avellas
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Christian Gutierrez
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Instructor
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt042473
IRS990EZ/OtherAssetsTotalDetail/EOYAmt039104
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt041715
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Provide services to special needs community
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt0159465
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Continued training teachers in local public schools how to include special needs students safely in everyday activities and to deescalate violent behaviors.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt05000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05000
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt041390
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0FL
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt010221
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08412
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0162643
IRS990EZ/TotalProgramServiceExpensesAmt05000
IRS990EZ/TotalRevenueAmt0164465
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0kiakidzkarate.org
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0164465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0189215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0199207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0198284
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0160142
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0911313
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt0911313
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0164465
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0189215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0199207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0198284
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0160142
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0911313
IRS990ScheduleA/TotalSupportAmt0911313
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0help paying rent due
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0David Miranda
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Vice President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Line number 1 Loan from David Miranda (VP) to organization to pay rent Original amount $5000, balance due $5000 Not in default, approved with written agreement
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part II
IRS990ScheduleL/TotalBalanceDueAmt05000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Auto Exp;5810|Phone;3349|Office Exp;24015|Depreciation;3000|Repairs and maint;855|Licenses and permits;4686^Total;41715^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;EOY Amount^Inventory Asset;4150|Acct Receivable;6107|Fixed Asset;13460|Prepaid Rent and Insurance;15387^Total;39104^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Accounts Payable;3412|Loan from Board of Directors;5000^Total;8412^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26
ReasonableCauseExplanation/ExplanationTxt0Form 8868 for extension of filing time was filed to gather more time to collect paperwork.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Svetlana Smirnova
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03057948529
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC
ReturnHeader/Filer/BusinessNameControlTxt0MART
ReturnHeader/Filer/EIN0753230982
ReturnHeader/Filer/PhoneNum03057948529
ReturnHeader/Filer/USAddress/AddressLine1Txt017525 SW 92 Ct
ReturnHeader/Filer/USAddress/CityNm0Miami
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033157
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-08-13T11:30:54-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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