Civic Intelligence

Smart Schools Inc.

990 • Fiscal year 2021 • EIN 47-4110902

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

Organization Profilesmartschoolsusa.org
1440 S Clearview Ave 101Mesa, AZ 85209

(480) 689-5999

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.03x

Higher debt load relative to assets than 52% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

50th percentile

0.03x

Higher debt load relative to revenue than 50% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

53rd percentile

15%

Higher net margin than 53% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

56th percentile

13%

Faster asset growth than 56% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

74th percentile

50%

Faster revenue growth than 74% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$500,727

Up $57,903 (+13%) from 2020

Net Assets

Up

$486,373

Up $71,012 (+17%) from 2020

Liabilities

Down

$14,354

Down $13,109 (-48%) from 2020

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin53rd percentile

Revenue

Up

$488,544

Up $162,271 (+50%) from 2020

Expenses

Up

$417,532

Up $172,779 (+71%) from 2020

Net Income

Down

$71,012

Down $10,508 (-13%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2021

Assets$500,727
Liabilities$14,354
Net Assets$486,373
Open 2021 Filing

Operations Trend

Revenue Growth74th 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

2021

Revenue$488,544
Expenses$417,532
Net Income$71,012
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.0
Gross Receipts
$488,544
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$423,899$486,256▲ $62,357
Accounts Receivable$10,925$14,471▲ $3,546
Receivables From Officers Etc$8,000$0▼ $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$442,824$500,727▲ $57,903
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$16,199--
Deferred Revenue$11,264$14,354▲ $3,090
Total Liabilities$27,463$14,354▼ $13,109
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$415,361$486,373▲ $71,012
Total Net Assets Fund Balance$415,361$486,373▲ $71,012
Total Liabilities and Net Assets / Fund Balance$442,824$500,727▲ $57,903
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Jeremiah LeeDirector
Stephanie MunroDirector
James LeeCEO

Highest Paid Contractors

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

Revenue Composition

Contributions and Grants
$16,375
Program Service Revenue
$471,572
Investment Income
$0
Other Revenue
$597
All Other Contributions
$16,375
Change in Net Assets
$71,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$404,790
Total Fundraising Expense$19,803
Grants and Similar Amounts Paid$12,742
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$346,466$61-$346,527
Advertising--$19,803$19,803
Office Expenses-$13,923-$13,923
Information Technology$13,204--$13,204
Grants to Domestic Individuals$12,742--$12,742
Fees for Services Accounting-$6,000-$6,000
Insurance-$2,302-$2,302
Travel-$1,031-$1,031
Other Expenses$1,900$100-$100
Total Functional Expenses$374,312$23,417$19,803$417,532
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 OfficerPd. Employee & CurriculumNo$296,800
-Common OfficerEmployee & Curriculum IncNo$161,420
-Common OfficerDonated Accounting ExcludNo$7,500

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$8,000$0▼ $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 101, MESA, AZ 85209

Signing Officer

Name
James Lee
Title
CEO
Signed
2022-05-16
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.”

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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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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt011
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0GRADUATION SOLUTIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1LUMOS ARTS ACADEMY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2GRADUATION SOLUTIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0COMMON OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1COMMON OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2COMMON OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0296800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1161420
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt27500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PD. EMPLOYEE & CURRICULUM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EMPLOYEE & CURRICULUM INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2DONATED ACCOUNTING EXCLUD
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
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/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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt0Smart Schools Inc
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt1SMART SCHOOLS INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd1false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd1false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd1AZ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0Graduation Assistance Program
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt1EDUCATIONAL SERVICES
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0Graduation Solutions LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1LUMOS ARTS ACADEMY
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt01440 S Clearview Ave
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt11440 S CLEARVIEW AVE STE 104
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0Mesa
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm1MESA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd1AZ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd085209
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd185209
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0296800
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1161420
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash disbursed
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH DISBURSED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Graduation Solutions LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1LUMOS ARTS ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0m
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1l
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0442824
IRS990/TotalAssetsEOYAmt0500727
IRS990/TotalAssetsGrp/BOYAmt0442824
IRS990/TotalAssetsGrp/EOYAmt0500727
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016375
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019803
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023417
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0374312
IRS990/TotalFunctionalExpensesGrp/TotalAmt0417532
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027463
IRS990/TotalLiabilitiesEOYAmt014354
IRS990/TotalLiabilitiesGrp/BOYAmt027463
IRS990/TotalLiabilitiesGrp/EOYAmt014354
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0486373
IRS990/TotalProgramServiceExpensesAmt0374312
IRS990/TotalProgramServiceRevenueAmt0471572
IRS990/TotalRevenueGrp/ExclusionAmt0597
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0471572
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0488544
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0442824
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0500727
IRS990/TravelGrp/ManagementAndGeneralAmt01031
IRS990/TravelGrp/TotalAmt01031
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$500,727
Liabilities
$14,354
Net assets
$486,373
Revenue
$488,544
Expenses
$417,532
Net income
$71,012
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