Nonprofit · EIN 75-3230982
MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC
Also known as KIA KIDZ
Tax-exempt · PALMETTO BAY, FL 33157
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $164,465 | $162,643 | $1,822 | $55,759 | $8,412 | $47,347 |
| December 31, 2023 | 990-EZ | $189,215 | $187,911 | $1,304 | $55,746 | $10,221 | $45,525 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,000
- Program service revenue
- $159,465
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $41,125
- Salaries, compensation and benefits (total)
- $41,390
- Occupancy
- $79,538
- Other expenses
- $41,715
- Program services (functional)
- $5,000
Balance sheet and other
- Total assets, start of year
- $55,746
- Total assets, end of year
- $55,759
- Total liabilities, end of year
- $8,412
- Net assets, end of year
- $47,347
- Cash, savings and investments
- $16,655
- Gross receipts
- $164,465
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christian Gutierrez | Instructor | 32 | $41,125 |
| Svetlana Smirnova | President | 28 | $0 |
| David Miranda | Vice President | 25 | $0 |
| Willie Avellas | Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christian Gutierrez | Instructor | 35 | $31,820 |
| Svetlana Smirnova | President | 30 | $0 |
| David Miranda | Vice President | 20 | $0 |
| Willie Avellas | Treasurer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 17525 SW 92ND CT, PALMETTO BAY, FL 33157-5710
- In care of
- % SVETLANA SMIRNOVA
- Signed the 990-EZ
- Svetlana Smirnova, President
- Phone
- (305) 794-8529
- Website
- kiakidzkarate.org
Mission
Provide services to special needs community
Program accomplishments
- Continued training teachers in local public schools how to include special needs students safely in everyday activities and to deescalate violent behaviors.Expenses $5,000 · grants $5,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 75-3230982
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $55,759
- Income (IRS master file)
- $164,465
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $164,465 | $162,643 | $55,759 | XML |
| 990-EZ | December 2023 | $189,215 | $187,911 | $55,746 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 75-3230982).
Questions about MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC
- What is the EIN of MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC?
- The employer identification number (EIN) of MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC is 75-3230982.
- Is MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $41,125 (Christian Gutierrez, Instructor).
- How much revenue does MARTIAL ARTS CENTER FOR STUDENTS WITH SPECIAL NEEDS INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $164,465, expenses of $162,643 and total assets of $55,759 at year end.
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