Civic Intelligence

St John the Baptist Hybrid School

EIN 83-2422273 • 501(c)3 • Kennesaw, GA

Profile

To provide a nurturing educational environment in partnership with family and church.

3955 Spring Tide Grove NWKennesaw, GA 30144-6019

www.stjohnthebaptisthybrid.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$6,909

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

78th percentile

25%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

-13%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$166,293

Up $33,556 (+25%) from 2024

Liabilities

Flat

$19,200

Flat from 2024

Net Assets

Up

$147,093

Up $33,556 (+30%) from 2024

Revenue

Down

$279,734

Down $41,018 (-13%) from 2024

Expenses

Down

$246,178

Down $33,312 (-12%) from 2024

Net Income

Down

$33,556

Down $7,706 (-19%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2020: $22,482Liabilities 2020: $0Net Assets 2020: $22,4822020Assets 2021: $61,163Liabilities 2021: $0Net Assets 2021: $61,1632021Assets 2022: $93,109Liabilities 2022: $0Net Assets 2022: $93,1092022Assets 2023: $72,246Liabilities 2023: $0Net Assets 2023: $72,2462023Assets 2024: $132,737Liabilities 2024: $19,200Net Assets 2024: $113,5372024Assets 2025: $166,293Liabilities 2025: $19,200Net Assets 2025: $147,0932025

Highlighted filing

2025

Assets$166,293
Liabilities$19,200
Net Assets$147,093

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2020: $79,138Expenses 2020: $59,080Net Income 2020: $20,0582020Revenue 2021: $148,265Expenses 2021: $109,584Net Income 2021: $38,6812021Revenue 2022: $199,754Expenses 2022: $167,808Net Income 2022: $31,9462022Revenue 2023: $318,468Expenses 2023: $339,331Net Income 2023: -$20,8632023Revenue 2024: $320,752Expenses 2024: $279,490Net Income 2024: $41,2622024Revenue 2025: $279,734Expenses 2025: $246,178Net Income 2025: $33,5562025

Highlighted filing

2025

Revenue$279,734
Expenses$246,178
Net Income$33,556

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Feb 16, 2026
Return Version
2024v5.5
Gross Receipts
$279,734
Mission and Program Overview

Mission

To provide a nurturing educational environment in partnership with family and church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,582$155,776▲ $31,194
Inventories for Sale or Use$8,155$10,517▲ $2,362
Total Assets$132,737$166,293▲ $33,556
Liabilities
Deferred Revenue$18,450$18,450→ $0
Accounts Payable and Accrued Expenses$750$750→ $0
Total Liabilities$19,200$19,200→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$111,037$144,593▲ $33,556
Net Assets With Donor Restrictions$2,500$2,500→ $0
Total Net Assets Fund Balance$113,537$147,093▲ $33,556
Total Liabilities and Net Assets / Fund Balance$132,737$166,293▲ $33,556
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sharon MasinelliCEOPT$1,909$5,000$6,909
Brian GareauBoard Member (part Year)--$3,630$3,630

Board Members and Trustees

NameTitle
Kimberly Williams-nabbBoard Member
Linda Grise-graceBoard Member
Robert BaetenBoard Member
Timothy NadolskiBoard Member (part Year)
Samuel NabbCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$18,338
Program Service Revenue
$261,379
Investment Income
$0
Other Revenue
$17
All Other Contributions
$18,338
Change in Net Assets
$33,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$186,099
Other Expenses$60,079
Total Fundraising Expense$734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$173,024--$173,024
Occupancy$30,357--$30,357
Payroll Taxes$13,075--$13,075
Fees for Services Legal-$7,629-$7,629
Fees for Services Other-$3,906-$3,906
Office Expenses-$1,444-$1,444
Fees for Services Accounting-$1,323-$1,323
Insurance-$1,069-$1,069
Advertising--$734$734
Other Expenses$272--$272
All Other Expenses-$61-$61
Total Functional Expenses$230,012$15,432$734$246,178
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Section A, Line 2

Sharon masinelli and robert baeten have a family relationship. Kimberly williams-naab and samuel naab have a family relationship.

Form 990, Part VI, Section A, Line 8B

The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.

Form 990, Part VI, Section B, Line 11B

Form 990 is prepared by an independent cpa firm and reviewed in detail by the organization's top management. The reviewed form 990 is then provided to the board of directors prior to filing with the irs.

FORM 990, PART VI, LINE 15:

The compensation paid to ceo and other officers is for teaching services only and not compensation for services in the role as officers. Teaching compensation paid to the ceo is determined in the same manner as teaching compensation for all teachers, which is determined and approved by the board of directors. The tuition remission benefit is based on a separate job which the board voted on a specific amount for. If a board member has children enrolled in the program and agrees to perform that job, they are provided with the tuition discount as all parents are given the opportunity to do. Most of our tuition discount jobs are performed by non-board members but board members are eligible to apply for and receive the discounts if they have children in the program.

Form 990, Part VI, Section B, Line 12C

Directors and officers complete an annual conflict of interest questionnaire to disclose and potential conflicts of interest and the ceo reviews all completed questionnaires. If a conflict of interest were to arise, the interested person(s) would be recused from discussion and voting on that conflict of interest.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
St John the Baptist Hybrid School
EIN
83-2422273
Phone
7707108226
Address
3955 SPRING TIDE GROVE NW, KENNESAW, GA 30144-6019

Signing Officer

Name
Sharon Masinelli
Title
CEO
Phone
7707108226
Signed
2026-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Masinelli
Formed
2019
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
4
Employees
16
Volunteers
15

Preparer

Firm
Cri Capin Crouse Advisors LLC
Address
345 MASSACHUSETTS AVE STE 300, INDIANAPOLIS, IN 46204
Preparer
Andrea Salamy
Phone
5055022746
Supplemental Narrative

Additional Explanations

FORM 990, PART IV, LINE 13:

The organization is 509(a)(2) entity and not a 170(b)(1)(a)(ii) school, but has elected to complete sch. E for full compliance since the organization is a microschool (fewer than 120 students) that has similar activities as a 170(b)(1)(a)(ii) educational organization.

Raw XML AppendixShowing 400 of 417 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.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0198056
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0148224
IRS990ScheduleA/Total509Grp/TotalAmt01263491
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0318372
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0199754
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0148265
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01266877
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAKES ITS NONDISCRIMINATORY POLICY AVAILABLE IN THE SCHOOL HANDBOOK. THE ORGANIZATION INCLUDES ITS NONDISCRIMINATORY POLICY IN WRITTEN COMMUNICATIONS AND PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE AT ALL TIMES DURING ITS TAX YEAR IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A 509(A)(2) AND NOT A 170(B)(1)(A)(II) SCHOOL, BUT HAS ELECTED TO COMPLETE SCH. E FOR FULL COMPLIANCE SINCE THE ORGANIZATION IS A MICROSCHOOL (FEWER THAN 120 STUDENTS) AND HAS ACTIVITY SIMILAR TO THAT OF A SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2WHILE THE ORGANIZATION CURRENTLY DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE, THE ORGANIZATION IS AWARE OF THE REQUIREMENTS AND WILL KEEP THE APPROPRIATE RECORDS IF SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE IS OFFERED IN THE FUTURE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3WHILE THE ORGANIZATION CURRENTLY DOES NOT SOLICIT CONTRIBUTIONS, THE ORGANIZATION IS AWARE OF THE REQUIREMENTS AND WILL KEEP THE APPROPRIATE RECORDS IF THE ORGANIZATION SOLICITS CONTRIBUTIONS IN THE FUTURE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I:
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 4(B):
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE E, PART I, LINE 4(D):
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS 509(A)(2) ENTITY AND NOT A 170(B)(1)(A)(II) SCHOOL, BUT HAS ELECTED TO COMPLETE SCH. E FOR FULL COMPLIANCE SINCE THE ORGANIZATION IS A MICROSCHOOL (FEWER THAN 120 STUDENTS) THAT HAS SIMILAR ACTIVITIES AS A 170(B)(1)(A)(II) EDUCATIONAL ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SHARON MASINELLI AND ROBERT BAETEN HAVE A FAMILY RELATIONSHIP. KIMBERLY WILLIAMS-NAAB AND SAMUEL NAAB HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, THIS LINE WAS ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED IN DETAIL BY THE ORGANIZATION'S TOP MANAGEMENT. THE REVIEWED FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION PAID TO CEO AND OTHER OFFICERS IS FOR TEACHING SERVICES ONLY AND NOT COMPENSATION FOR SERVICES IN THE ROLE AS OFFICERS. TEACHING COMPENSATION PAID TO THE CEO IS DETERMINED IN THE SAME MANNER AS TEACHING COMPENSATION FOR ALL TEACHERS, WHICH IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. THE TUITION REMISSION BENEFIT IS BASED ON A SEPARATE JOB WHICH THE BOARD VOTED ON A SPECIFIC AMOUNT FOR. IF A BOARD MEMBER HAS CHILDREN ENROLLED IN THE PROGRAM AND AGREES TO PERFORM THAT JOB, THEY ARE PROVIDED WITH THE TUITION DISCOUNT AS ALL PARENTS ARE GIVEN THE OPPORTUNITY TO DO. MOST OF OUR TUITION DISCOUNT JOBS ARE PERFORMED BY NON-BOARD MEMBERS BUT BOARD MEMBERS ARE ELIGIBLE TO APPLY FOR AND RECEIVE THE DISCOUNTS IF THEY HAVE CHILDREN IN THE PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECTORS AND OFFICERS COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE TO DISCLOSE AND POTENTIAL CONFLICTS OF INTEREST AND THE CEO REVIEWS ALL COMPLETED QUESTIONNAIRES. IF A CONFLICT OF INTEREST WERE TO ARISE, THE INTERESTED PERSON(S) WOULD BE RECUSED FROM DISCUSSION AND VOTING ON THAT CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART IV, LINE 13:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, LINE 15:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
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IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0166293
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt018338
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0734
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015432
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230012
IRS990/TotalFunctionalExpensesGrp/TotalAmt0246178
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019200
IRS990/TotalLiabilitiesEOYAmt019200
IRS990/TotalLiabilitiesGrp/BOYAmt019200
IRS990/TotalLiabilitiesGrp/EOYAmt019200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0113537
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0147093
IRS990/TotalOtherCompensationAmt08630
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06407
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06407
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IRS990/TotalVolunteersCnt015
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0166293
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03955 SPRING TIDE GROVE NW
IRS990/USAddress/CityNm0KENNESAW
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd0301446019
IRS990/VotingMembersGoverningBodyCnt04
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IRS990/WebsiteAddressTxt0WWW.STJOHNTHEBAPTISTHYBRID.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON MASINELLI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07707108226
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST JOHN THE BAPTIST HYBRID SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0STJO
ReturnHeader/Filer/EIN0832422273
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ReturnHeader/Filer/USAddress/AddressLine1Txt03955 SPRING TIDE GROVE NW
ReturnHeader/Filer/USAddress/CityNm0KENNESAW

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