Civic Intelligence

Smith School Community

990EZ • Fiscal year 2025 • EIN 46-3858172

Jan 01, 2025 to Dec 31, 2025

Organization Profile
2321 Grove Summers RdNew Milton, WV 26411

(304) 462-5001

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2025

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

2025 filings • 501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

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

Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2024

Net Assets

Down

-$150

Down $75 (-100%) from 2024

Liabilities

Up

$150

Up $75 (+100%) from 2024

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Flat

$75

Flat from 2024

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200$100$0-$100-$200Assets 2016: $1Liabilities 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $50Net Assets 2022: -$502022Assets 2023: $1Liabilities 2023: $502023Assets 2024: $0Liabilities 2024: $75Net Assets 2024: -$752024Assets 2025: $0Liabilities 2025: $150Net Assets 2025: -$1502025

Highlighted filing

2025

Assets$0
Liabilities$150
Net Assets-$150
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$80$60$40$20$0Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Expenses 2022: $502022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Expenses 2024: $752024Expenses 2025: $752025

Highlighted filing

2025

Revenue-
Expenses$75
Net Income-
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 8, 2026
Return Version
2025v4.1
Gross Receipts
$0
Mission and Program Overview

Mission

Meeting place for community

Program Services

DescriptionGrantsExpenses
NONE-$0
NONE-$0
NONE-$0
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEBRA RUPERTPresident-$0--
Political and Lobbying Activity
In-house lobbying only
Yes
Filing and Contact Details

Filer

Filer Name
Smith School Community
EIN
46-3858172
In Care Of
% DEBRA RUPERT
Phone
3044625001
Address
2321 GROVE SUMMERS RD, NEW MILTON, WV 26411

Signing Officer

Name
Debra Rupert
Title
President
Phone
3044625001
Signed
2026-04-08
Discuss with paid preparer
Yes

Preparer

Firm
Anderson Accounting
Address
201 AYERS BLVD SUITE C, Belpre, OH 45714
Preparer
Charlene Anderson
Phone
7404237292
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Activity `”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearLIAB 75 75ACCT 0 75”

Raw XML Appendix98 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DEBRA RUPERT
IRS990EZ/BooksInCareOfDetail/PhoneNum03043494932
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02321 GROVE SUMMERS RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEW MILTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026411
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt00
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-75
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt075
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-75
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-150
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-75
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-150
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DEBRA RUPERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MEETING PLACE FOR COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0NONE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1NONE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2NONE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0true
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt075
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0150
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt075
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity `
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearLIAB 75 75ACCT 0 75
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBRA RUPERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03044625001
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMITH SCHOOL COMMUNITY
ReturnHeader/Filer/BusinessNameControlTxt0SMIT
ReturnHeader/Filer/EIN0463858172
ReturnHeader/Filer/InCareOfNm0% DEBRA RUPERT
ReturnHeader/Filer/PhoneNum03044625001
ReturnHeader/Filer/USAddress/AddressLine1Txt02321 GROVE SUMMERS RD
ReturnHeader/Filer/USAddress/CityNm0NEW MILTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026411
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0364567408
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 AYERS BLVD SUITE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Belpre
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045714
ReturnHeader/PreparerPersonGrp/PhoneNum07404237292
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLENE ANDERSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-04-09T14:33:48-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$150
Net assets
-$150
Revenue
-
Expenses
$75
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0$150$150$75
2024Detailed filing. Detailed filing data is available for this year.$0$75$75$75
2023Summary only. Only limited summary data is available for this year.$1$50$0$0$0
2022Detailed filing. Detailed filing data is available for this year.$0$50$50$50
2021Detailed filing. Detailed filing data is available for this year.$0$0$0
2020Detailed filing. Detailed filing data is available for this year.$0$0$0
2019Detailed filing. Detailed filing data is available for this year.$0$0$0
2018Detailed filing. Detailed filing data is available for this year.$0$0$0
2017Detailed filing. Detailed filing data is available for this year.$0$0$0
2016Summary only. Only limited summary data is available for this year.$1$0$0$0$0