Civic Intelligence

The Smart Place Adults and Children Services Inc

EIN 01-0740608 • 501(c)3 • Decatur, GA

Profile

Our mission is to support people with mental and physical challenges in a respectfulsafe and productive environment that enables them to reach their highest level of individual independence.

1916 Glenfair RdDecatur, GA 30035

www.thesmartplace.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

4th percentile

-71%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$740,452

Down $1,777,286 (-71%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$740,452

Down $1,777,286 (-71%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2023

Expenses

Up

$19,727

Up $1 (+0.0%) from 2023

Net Income

Down

-$19,727

Down $1 (-0.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2012: $751,335Liabilities 2012: $1,171,869Net Assets 2012: -$420,5342012Assets 2013: $754,072Liabilities 2013: $1,123,391Net Assets 2013: -$369,3192013Assets 2014: $746,022Liabilities 2014: $1,123,391Net Assets 2014: -$377,3692014Assets 2015: $747,118Liabilities 2015: $1,123,391Net Assets 2015: -$376,2732015Assets 2016: $842,467Liabilities 2016: $1,151,175Net Assets 2016: -$308,7082016Assets 2017: $826,931Liabilities 2017: $1,151,175Net Assets 2017: -$324,2442017Assets 2018: $799,631Liabilities 2018: $1,151,175Net Assets 2018: -$351,5442018Assets 2019: $814,198Liabilities 2019: $1,151,175Net Assets 2019: -$336,9772019Assets 2020: $763,716Liabilities 2020: $343,712Net Assets 2020: $420,0042020Assets 2021: $963,197Liabilities 2021: $844,237Net Assets 2021: $118,9602021Assets 2022: $858,972Liabilities 2022: $0Net Assets 2022: $858,9722022Assets 2023: $2,517,738Liabilities 2023: $0Net Assets 2023: $2,517,7382023Assets 2024: $740,452Liabilities 2024: $0Net Assets 2024: $740,4522024

Highlighted filing

2024

Assets$740,452
Liabilities$0
Net Assets$740,452
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $1,016,126Expenses 2012: $1,157,240Net Income 2012: -$141,1142012Revenue 2013: $1,080,593Expenses 2013: $1,147,135Net Income 2013: -$66,5422013Revenue 2014: $1,113,218Expenses 2014: $1,165,901Net Income 2014: -$52,6832014Revenue 2015: $1,141,424Expenses 2015: $1,141,384Net Income 2015: $402015Revenue 2016: $961,019Expenses 2016: $978,298Net Income 2016: -$17,2792016Revenue 2017: $1,000,878Expenses 2017: $997,655Net Income 2017: $3,2232017Revenue 2018: $1,104,583Expenses 2018: $1,125,303Net Income 2018: -$20,7202018Revenue 2019: $1,136,609Expenses 2019: $1,122,765Net Income 2019: $13,8442019Revenue 2020: $719,441Expenses 2020: $792,420Net Income 2020: -$72,9792020Revenue 2021: $491,804Expenses 2021: $710,476Net Income 2021: -$218,6722021Revenue 2022: $0Expenses 2022: $472,876Net Income 2022: -$472,8762022Revenue 2023: $0Expenses 2023: $19,726Net Income 2023: -$19,7262023Revenue 2024: $0Expenses 2024: $19,727Net Income 2024: -$19,7272024

Highlighted filing

2024

Revenue$0
Expenses$19,727
Net Income-$19,727
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$740,452
Liabilities
$0
Net assets
$740,452
Revenue
$0
Expenses
$19,727
Net income
-$19,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.00$0.02$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.52$0.00$2.52$0.00$0.02$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.00$0.47$0.47
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.84$0.12$0.49$0.71$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.34$0.42$0.72$0.79$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.81$1.15$0.34$1.14$1.12$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.80$1.15$0.35$1.10$1.13$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.83$1.15$0.32$1.00$1.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.84$1.15$0.31$0.96$0.98$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.75$1.12$0.38$1.14$1.14$0.00
2014Summary only. Only limited summary data is available for this year.$0.75$1.12$0.38$1.11$1.17$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.75$1.12$0.37$1.08$1.15$0.07
2012Summary only. Only limited summary data is available for this year.$0.75$1.17$0.42$1.02$1.16$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 8, 2025
Return Version
2024v5.2
Gross Receipts
$0
Mission and Program Overview

Mission

Our mission is to support people with mental and physical challenges in a respectfulsafe and productive environment that enables them to reach their highest level of individual independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$645,452$740,452▲ $95,000
Total Assets$645,452$740,452▲ $95,000
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$645,452$740,452▲ $95,000
Total Net Assets Fund Balance$645,452$740,452▲ $95,000
Total Liabilities and Net Assets / Fund Balance$645,452$740,452▲ $95,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$383,164$329,336$712,500
Land$237,500-$237,500
Equipment-$159,058$159,058
Other Land Buildings$95,000-$95,000
Leasehold Improvements$24,788$32,050$56,838
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Jonathan MitchellPresident
Kent WadeVice President
Ians MullinsBoard Member
Teresa PunziDirector
Constance DaiseSecretary
Marilyn LewisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-19,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$19,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$19,727--$19,727
Total Functional Expenses$19,727$0$0$19,727
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

“Members can elect additional members.”

Governing body decisions Part VI line 7B

“The organization allows for the approval of other memebrs in regard to Board decisions”

Form 990 governing body review Part VI line 11

“The Organizations Officer reviews the form after it has been prepared by an independet professional. The organizations financial reports are used fr consistency and accuracy.”

Conflict of interest policy compliance Part VI line 12C

“The organization ensures that the members and employees compy with the confilct of interest policy.”

CEO executive director top management comp Part VI line 15A

“The compensaiton process is based on a standard base pay plus incentives and bonuses for performance that increases the number of clients served.”

Other officer or key employee compensation Part VI line 15B

“The compensation plan is based on a standard base pay plus the incentives and bonuses for performance that increases the number of clients served.”

Governing documents etc available to public Part VI line 19

“The organization records are available to the public at the organizations business address.”

Filing and Contact Details

Filer

Filer Name
The Smart Place Adults and Children Services Inc
EIN
01-0740608
In Care Of
% TERESA PUNZI
Phone
4042881701
Address
1916 GLENFAIR RD, Decatur, GA 30035

Signing Officer

Name
Teresa Punzi
Title
President
Phone
4045695032
Signed
2025-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Punzi
Formed
2000
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
5
Employees
5

Preparer

Firm
Lewis CPA Business Services
Address
4914 WEST ST, Forest Park, GA 30297
Preparer
Marilyn Lewis
Phone
4047616501
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Other changes to beginning balance”

Raw XML Appendix301 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization ensures that the members and employees compy with the confilct of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The compensaiton process is based on a standard base pay plus incentives and bonuses for performance that increases the number of clients served.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The compensation plan is based on a standard base pay plus the incentives and bonuses for performance that increases the number of clients served.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0645452
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0740452
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01916 GLENFAIR RD
IRS990/USAddress/CityNm0Decatur
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030035
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA PUNZI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04045695032
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE SMART PLACE ADULTS AND CHILDREN SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0010740608
ReturnHeader/Filer/InCareOfNm0% TERESA PUNZI
ReturnHeader/Filer/PhoneNum04042881701
ReturnHeader/Filer/USAddress/AddressLine1Txt01916 GLENFAIR RD
ReturnHeader/Filer/USAddress/CityNm0Decatur
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030035
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900642635
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEWIS CPA BUSINESS SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04914 WEST ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Forest Park
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030297
ReturnHeader/PreparerPersonGrp/PhoneNum04047616501
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARILYN LEWIS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-22T18:08:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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