Civic Intelligence

Smart Schools Inc.

990 • Fiscal year 2019 • EIN 47-4110902

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 04, 2019

Organization Profilesmartschoolsusa.org
1440 S Clearview AveMesa, AZ 85209

(480) 689-5999

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

89th percentile

43%

Higher net margin than 89% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

84th percentile

49%

Faster asset growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

2.9%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$335,171

Up $109,603 (+49%) from 2018

Net Assets

Up

$335,171

Up $109,603 (+49%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin89th percentile

Revenue

Up

$257,093

Up $7,365 (+2.9%) from 2018

Expenses

Up

$146,013

Up $52,443 (+56%) from 2018

Net Income

Down

$111,080

Down $45,078 (-29%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$600K$400K$200K$0Assets 2018: $225,568Liabilities 2018: $0Net Assets 2018: $225,5682018Assets 2019: $335,171Liabilities 2019: $0Net Assets 2019: $335,1712019Assets 2020: $442,824Liabilities 2020: $27,463Net Assets 2020: $415,3612020Assets 2021: $500,727Liabilities 2021: $14,354Net Assets 2021: $486,3732021

Highlighted filing

2019

Assets$335,171
Liabilities$0
Net Assets$335,171
Open 2019 Filing

Operations Trend

Revenue Growth53rd percentile

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

$600K$400K$200K$0Revenue 2018: $249,728Expenses 2018: $93,570Net Income 2018: $156,1582018Revenue 2019: $257,093Expenses 2019: $146,013Net Income 2019: $111,0802019Revenue 2020: $326,273Expenses 2020: $244,753Net Income 2020: $81,5202020Revenue 2021: $488,544Expenses 2021: $417,532Net Income 2021: $71,0122021

Highlighted filing

2019

Revenue$257,093
Expenses$146,013
Net Income$111,080
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 4, 2019
Return Version
2018v3.0
Gross Receipts
$257,093
Mission and Program Overview

Mission

Smart schools is a private school that exists to help students complete their high school education and graduate! We believe all students deserve a high-quality education regardless of their age, financial situation, nationality, ethnicity, or previous school experience. Our program is delivered online and our award-winning curriculum is available 24/7.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$224,091$335,171▲ $111,080
Rtn Earn Endowment Incm Other Fnds$224,091$335,171▲ $111,080
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$224,091$335,171▲ $111,080
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$224,091$335,171▲ $111,080
Total Liabilities and Net Assets / Fund Balance$224,091$335,171▲ $111,080
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Brenda LeeDirector
Christian LeeDirector
James LeeCEO
Jeremiah LeeController
Revenue and Support

Revenue Composition

Contributions and Grants
$2,689
Program Service Revenue
$254,404
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,689
Change in Net Assets
$111,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$120,048
Other Expenses$25,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$120,048--$120,048
Advertising$5,025--$5,025
Other Expenses$0$4,526$0$4,526
Insurance-$2,185-$2,185
Information Technology-$1,620-$1,620
Fees for Services Accounting-$78-$78
Total Functional Expenses$137,604$8,409$0$146,013
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Common OfficerEmployee LeasingNo$108,776
-Common OfficerEmployee LeasingNo$104,240

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“4 members of the board of directors are family members. 4 members of the board of directors have business relationships with one another.”

Form 990, Part VI, Section A, Line 4

“An additional member was appointed to the board of directors.”

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

“Chairman and one director of the board completed and reviewed the filing.”

Form 990, Part VI, Section C, Line 19

“All documents are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Smart Schools Inc
EIN
47-4110902
Phone
4806895999
Address
1440 S Clearview Ave, Mesa, AZ 85209

Signing Officer

Name
James Lee
Title
CEO
Phone
4806895999
Signed
2019-11-04

Organization Details

Principal Officer
James Lee
Formed
2014
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0
Raw XML Appendix379 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/ActivityOrMissionDesc0Smart Schools is a private school that exists to help students complete their high school education and graduate! We believe all students deserve a high-quality education regardless of their age, financial situation, nationality, ethnicity, or previous school experience. Our program is delivered online and our award-winning curriculum is available 24/7.
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IRS990/MissionDesc0Smart Schools is a private school that exists to help students complete their high school education and graduate! We believe all students deserve a high-quality education regardless of their age, financial situation, nationality, ethnicity, or previous school experience. Our program is delivered online and our award-winning curriculum is available 24/7.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The policy was detailed in the initial filing and the policies are on the company's website. The policies are also available upon request.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Graduation Solutions
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1Lumos Arts Academy
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Common Officer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Common Officer
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt04 members of the board of directors are family members. 4 members of the board of directors have business relationships with one another.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1An additional member was appointed to the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Chairman and one director of the board completed and reviewed the filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All documents are available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0224091
IRS990/TotalAssetsEOYAmt0335171
IRS990/TotalAssetsGrp/BOYAmt0224091
IRS990/TotalAssetsGrp/EOYAmt0335171
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02689
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08409
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0137604
IRS990/TotalFunctionalExpensesGrp/TotalAmt0146013
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0224091
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0335171
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0254404
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0254404
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0137604
IRS990/TotalProgramServiceRevenueAmt0254404
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0254404
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0257093
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0224091
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0335171
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt050 N Churchill Ct
IRS990/USAddress/CityNm0Gilbert
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085234
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0smartschoolsusa.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0James Lee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04806895999
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART SCHOOLS INC
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0474110902
ReturnHeader/Filer/PhoneNum04806895999
ReturnHeader/Filer/USAddress/AddressLine1Txt01440 S Clearview Ave
ReturnHeader/Filer/USAddress/CityNm0Mesa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085209
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.104.225.35
ReturnHeader/ReturnTs02019-11-15T19:11:02-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$335,171
Liabilities
$0
Net assets
$335,171
Revenue
$257,093
Expenses
$146,013
Net income
$111,080
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$5.01$0.14$4.86$4.89$4.18$0.71
2020Detailed filing. Detailed filing data is available for this year.$4.43$0.27$4.15$3.26$2.45$0.82
2019Detailed filing. Detailed filing data is available for this year.$3.35$0.00$3.35$2.57$1.46$1.11
2018Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$2.50$0.94$1.56