Civic Intelligence

Smart Schools Inc.

990 • Fiscal year 2020 • EIN 47-4110902

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 14, 2021

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

72nd percentile

0.06x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

0.08x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

74th percentile

25%

Higher net margin than 74% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

73rd percentile

32%

Faster asset growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

82nd percentile

27%

Faster revenue growth than 82% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$442,824

Up $107,653 (+32%) from 2019

Net Assets

Up

$415,361

Up $80,190 (+24%) from 2019

Liabilities

Up

$27,463

Up $27,463 from 2019

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin74th percentile

Revenue

Up

$326,273

Up $69,180 (+27%) from 2019

Expenses

Up

$244,753

Up $98,740 (+68%) from 2019

Net Income

Down

$81,520

Down $29,560 (-27%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth73rd 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

2020

Assets$442,824
Liabilities$27,463
Net Assets$415,361
Open 2020 Filing

Operations Trend

Revenue Growth82nd 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

2020

Revenue$326,273
Expenses$244,753
Net Income$81,520
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 14, 2021
Return Version
2019v5.0
Gross Receipts
$326,273
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$335,171$423,899▲ $88,728
Accounts Receivable-$10,925-
Receivables From Officers Etc-$8,000-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$335,171$442,824▲ $107,653
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$16,199-
Deferred Revenue-$11,264-
Total Liabilities$0$27,463▲ $27,463
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$335,171$415,361▲ $80,190
Total Net Assets Fund Balance$335,171$415,361▲ $80,190
Total Liabilities and Net Assets / Fund Balance$335,171$442,824▲ $107,653
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Brenda Lee Until 122019Director
Christina Lee Until 122019Director
Stephanie MunroDirector
James LeeCEO
Jeremiah LeeController

Highest Paid Contractors

ContractorServicesLocationCompensation
Graduation SolutionsEmployee Leasing1440 S CLEARVIEW AVE STE 104, Mesa, AZ 85209$135,012
Revenue and Support

Revenue Composition

Contributions and Grants
$12,276
Program Service Revenue
$313,997
Investment Income
$0
Other Revenue
$0
All Other Contributions
$12,276
Change in Net Assets
$81,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$240,499
Total Fundraising Expense$62,524
Grants and Similar Amounts Paid$4,254
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$139,051--$139,051
Advertising--$60,892$60,892
Office Expenses-$7,070-$7,070
Travel-$6,600-$6,600
Fees for Services Accounting-$4,663-$4,663
Grants to Domestic Individuals$4,254--$4,254
Insurance-$2,238-$2,238
Other Expenses$16,925-$1,632$1,632
Information Technology$1,428--$1,428
Total Functional Expenses$161,658$20,571$62,524$244,753
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
Graduation SolutionsCommon OfficerPd. Employee & CurriculumNo$135,012
-Common OfficerEmployee & Curriculum IncNo$122,911
-Common OfficerDonated Accounting ExcludNo$6,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$8,000-
Receivables from Disqualified Persons-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Familial relationship among board members.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The ceo and board members review the form 990 before it is filed.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization's governing documents, policies, and financial statements are available upon 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
Signed
2021-04-14
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Haynie & Company
Address
1785 WEST 2300 SOUTH, SALT LAKE CITY, UT 84119
Preparer
Cynthia J Williams CFE EA
Phone
8019724800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

“There were no changes to the review oversight committee for the fiscal year covered by the 990.”

Change of Accounting Method

“The organization transitioned to accrual basis accounting to match the reviewed financial statements. This change resulted in a small change to net assets in the prior year.”

Raw XML AppendixShowing 400 of 429 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt016199
IRS990/AccountsReceivableGrp/EOYAmt010925
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
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.
IRS990/AdvertisingGrp/FundraisingAmt060892
IRS990/AdvertisingGrp/TotalAmt060892
IRS990/AllOtherContributionsAmt012276
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04806895999
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01440 S CLEARVIEW AVE 101
IRS990/BooksInCareOfDetail/USAddress/CityNm0MESA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd085209
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0335171
IRS990/CashNonInterestBearingGrp/EOYAmt0423899
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0135012
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01440 S CLEARVIEW AVE STE 104
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0MESA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0AZ
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd085209
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0GRADUATION SOLUTIONS
IRS990/ContractorCompensationGrp/ServicesDesc0EMPLOYEE LEASING
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt012276
IRS990/CYGrantsAndSimilarPaidAmt04254
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0240499
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0313997
IRS990/CYRevenuesLessExpensesAmt081520
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0244753
IRS990/CYTotalFundraisingExpenseAmt062524
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0326273
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt011264
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0SMART SCHOOLS AIMS TO PROVIDE ADULTS THE ABILITY TO GET A HIGH SCHOOL DIPLOMA THROUGH FLEXIBLE ONLINE CLASSES AND AFFORDABLE TUITION. 11 INDIVIDUALS BENEFITTED FROM SCHOLARSHIP PROGRAMS AND 58 INDIVIDUALS OBTAINED THEIR DIPLOMAS FOR THE 2019-2020 YEAR COVERED BY THIS RETURN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0161658
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04663
IRS990/FeesForServicesAccountingGrp/TotalAmt04663
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0139051
IRS990/FeesForServicesOtherGrp/TotalAmt0139051
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES LEE
IRS990/Form990PartVIISectionAGrp/PersonNm1STEPHANIE MUNRO
IRS990/Form990PartVIISectionAGrp/PersonNm2BRENDA LEE UNTIL 122019
IRS990/Form990PartVIISectionAGrp/PersonNm3JEREMIAH LEE
IRS990/Form990PartVIISectionAGrp/PersonNm4CHRISTINA LEE UNTIL 122019
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt04254
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt04254
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt04254
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0326273
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt01428
IRS990/InformationTechnologyGrp/TotalAmt01428
IRS990/InsuranceGrp/ManagementAndGeneralAmt02238
IRS990/InsuranceGrp/TotalAmt02238
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0true
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0335171
IRS990/NetAssetsOrFundBalancesEOYAmt0415361
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0335171
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0415361
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07070
IRS990/OfficeExpensesGrp/TotalAmt07070
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CHARTER APPLICATION FEES
IRS990/OtherExpensesGrp/Desc1COMMISSIONS
IRS990/OtherExpensesGrp/FundraisingAmt01632
IRS990/OtherExpensesGrp/ProgramServicesAmt016925
IRS990/OtherExpensesGrp/TotalAmt016925
IRS990/OtherExpensesGrp/TotalAmt11632
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt0-1330
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1ENROLLMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0122911
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135219
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2155867
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0122911
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135219
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2155867
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02689
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt025965
IRS990/PYProgramServiceRevenueAmt0254404
IRS990/PYRevenuesLessExpensesAmt0111080
IRS990/PYSalariesCompEmpBnftPaidAmt0120048
IRS990/PYTotalExpensesAmt0146013
IRS990/PYTotalRevenueAmt0257093
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt08000
IRS990/ReconcilationRevenueExpnssAmt081520
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RACIAL DISCRIMINATION POLICY WAS DETAILED IN THE INITIAL FILING AND THE POLICIES ARE ON THE COMPANY'S WEBSITE. COPIES OF THESE POLICIES ARE ALSO AVAILABLE UPON REQUEST.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0GRADUATION SOLUTIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1LUMOS ARTS ACADEMY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0GRADUATION SOLUTIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0COMMON OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1COMMON OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2COMMON OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0135012
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1122911
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt26000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PD. EMPLOYEE & CURRICULUM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EMPLOYEE & CURRICULUM INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2DONATED ACCOUNTING EXCLUD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt08000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0ACT. ERROR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt08000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LUMOS ARTS ACADEMY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0COMMON CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART II: 1-LUMOS ACADEMY $8,000 - LOAN RECORDED TO CORRECT ACCOUNTING ERRORPART IV:1-GRADUATION SOLUTIONS $135,012 - PAID EMPLOYEES AND CURRICULUM2-LUMOS ACADEMY $122,911 - EMPLOYEES AND CURRICULUM INCOME3-GRADUATION SOLUTIONS $6,000 - DONATED ACCOUNTING EXCLUDED FROM FORM 990
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt08000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FAMILIAL RELATIONSHIP AMONG BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CEO AND BOARD MEMBERS REVIEW THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE WERE NO CHANGES TO THE REVIEW OVERSIGHT COMMITTEE FOR THE FISCAL YEAR COVERED BY THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION TRANSITIONED TO ACCRUAL BASIS ACCOUNTING TO MATCH THE REVIEWED FINANCIAL STATEMENTS. THIS CHANGE RESULTED IN A SMALL CHANGE TO NET ASSETS IN THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2: Change of Oversight or Selection Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CHANGE OF ACCOUNTING METHOD
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt0Smart Schools Inc
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0Graduation Assistance Program
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0Graduation Solutions LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt01440 S Clearview Ave
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0Mesa
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd085209
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0135012
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash Payments
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Graduation Solutions LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0m
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0335171
IRS990/TotalAssetsEOYAmt0442824
IRS990/TotalAssetsGrp/BOYAmt0335171
IRS990/TotalAssetsGrp/EOYAmt0442824
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012276
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt062524
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020571
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0161658
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244753
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt027463
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt027463
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0335171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0415361
IRS990/TotalProgramServiceExpensesAmt0161658
IRS990/TotalProgramServiceRevenueAmt0313997
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0313997
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0326273
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0335171
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0442824
IRS990/TravelGrp/ManagementAndGeneralAmt06600
IRS990/TravelGrp/TotalAmt06600
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01440 S CLEARVIEW AVE 101
IRS990/USAddress/CityNm0MESA
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085209
IRS990/VotingMembersGoverningBodyCnt03

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$442,824
Liabilities
$27,463
Net assets
$415,361
Revenue
$326,273
Expenses
$244,753
Net income
$81,520
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