Civic Intelligence

Smith Academy for Excellence

EIN 80-0780625 • 501(c)3 • Okemos, MI

Profile

The mission of the academy is based on a holistic approach to education. Academic rigor is critical and is bolstered by character education and service learning as well as college preparation. The academy collaborates with families, community partners and institutions of higher education as we fulfill our mission.

2125 University Park DriveOkemos, MI 48864

www.leonagroup.com

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.16x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

21st percentile

-6.3%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

3rd percentile

-69%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$2,915,576

Down $197,180 (-6.3%) from 2024

Liabilities

Up

$167,588

Up $10,588 (+6.7%) from 2024

Net Assets

Down

$2,747,988

Down $207,768 (-7.0%) from 2024

Operations
Liabilities / Revenue63rd percentileNet Margin14th percentile

Revenue

Down

$1,016,809

Down $2,260,148 (-69%) from 2024

Expenses

Down

$1,224,577

Down $266,844 (-18%) from 2024

Net Income

Down

-$207,768

Down $1,993,304 (-112%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $83,397Liabilities 2013: $32,057Net Assets 2013: $51,3402013Assets 2014: $198,373Liabilities 2014: $50,196Net Assets 2014: $148,1772014Assets 2015: $176,859Liabilities 2015: $66,771Net Assets 2015: $110,0882015Assets 2016: $139,414Liabilities 2016: $15,373Net Assets 2016: $124,0412016Assets 2017: $127,438Liabilities 2017: $14,354Net Assets 2017: $113,0842017Assets 2018: $238,660Liabilities 2018: $31,624Net Assets 2018: $207,0362018Assets 2019: $355,454Liabilities 2019: $57,941Net Assets 2019: $297,5132019Assets 2020: $353,538Liabilities 2020: $44,044Net Assets 2020: $309,4942020Assets 2021: $487,177Liabilities 2021: $43,201Net Assets 2021: $443,9762021Assets 2022: $801,258Liabilities 2022: $58,964Net Assets 2022: $742,2942022Assets 2023: $1,249,293Liabilities 2023: $79,073Net Assets 2023: $1,170,2202023Assets 2024: $3,112,756Liabilities 2024: $157,000Net Assets 2024: $2,955,7562024Assets 2025: $2,915,576Liabilities 2025: $167,588Net Assets 2025: $2,747,9882025

Highlighted filing

2025

Assets$2,915,576
Liabilities$167,588
Net Assets$2,747,988
Open 2025 Filing

Operations Trend

Revenue Growth3rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $596,0042013Revenue 2014: $879,353Expenses 2014: $780,050Net Income 2014: $99,3032014Revenue 2015: $848,459Expenses 2015: $887,055Net Income 2015: -$38,5962015Revenue 2016: $766,244Expenses 2016: $752,290Net Income 2016: $13,9542016Revenue 2017: $692,065Expenses 2017: $703,022Net Income 2017: -$10,9572017Revenue 2018: $834,206Expenses 2018: $740,254Net Income 2018: $93,9522018Revenue 2019: $888,468Expenses 2019: $797,991Net Income 2019: $90,4772019Revenue 2020: $834,197Expenses 2020: $828,703Net Income 2020: $5,4942020Revenue 2021: $952,292Expenses 2021: $817,810Net Income 2021: $134,4822021Revenue 2022: $1,300,219Expenses 2022: $1,001,901Net Income 2022: $298,3182022Revenue 2023: $1,603,933Expenses 2023: $1,176,007Net Income 2023: $427,9262023Revenue 2024: $3,276,957Expenses 2024: $1,491,421Net Income 2024: $1,785,5362024Revenue 2025: $1,016,809Expenses 2025: $1,224,577Net Income 2025: -$207,7682025

Highlighted filing

2025

Revenue$1,016,809
Expenses$1,224,577
Net Income-$207,768
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$2,915,576
Liabilities
$167,588
Net assets
$2,747,988
Revenue
$1,016,809
Expenses
$1,224,577
Net income
-$207,768
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.92$0.17$2.75$1.02$1.22$0.21
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.16$2.96$3.28$1.49$1.79
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.08$1.17$1.60$1.18$0.43
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.06$0.74$1.30$1.00$0.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.04$0.44$0.95$0.82$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.04$0.31$0.83$0.83$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.06$0.30$0.89$0.80$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.03$0.21$0.83$0.74$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.01$0.11$0.69$0.70$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.12$0.77$0.75$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.07$0.11$0.85$0.89$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.05$0.15$0.88$0.78$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.03$0.05$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 9, 2026
Return Version
2024v5.5
Gross Receipts
$1,016,809
Mission and Program Overview

Mission

The mission of the academy is based on a holistic approach to education. Academic rigor is critical and is bolstered by character education and service learning as well as college preparation. The academy collaborates with families, community partners and institutions of higher education as we fulfill our mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,716,885$2,785,777▲ $68,892
Cash and Non-Interest-Bearing Accounts$294,318$68,619▼ $225,699
Pledges and Grants Receivable$94,144$53,771▼ $40,373
Prepaid Expenses and Deferred Charges$7,409$7,409→ $0
Total Assets$3,112,756$2,915,576▼ $197,180
Liabilities
Accounts Payable and Accrued Expenses$63,977$90,225▲ $26,248
Deferred Revenue$93,023$77,363▼ $15,660
Total Liabilities$157,000$167,588▲ $10,588
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,398,019$2,185,686▼ $212,333
Net Assets With Donor Restrictions$557,737$562,302▲ $4,565
Total Net Assets Fund Balance$2,955,756$2,747,988▼ $207,768
Total Liabilities and Net Assets / Fund Balance$3,112,756$2,915,576▼ $197,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,045,357$66,522$2,111,879
Other Land Buildings$471,745-$471,745
Equipment$111,136$232,518$343,654
Land$157,539-$157,539
Leasehold Improvements$0$3,800$3,800
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Yul Craig MartinPresident
Dr Roger W RingenbergVice-president
Cameron SmithTrustee
John DortchTrustee
Melinda BenkovskyChief Financial Officer
Corey SmithSchool Leader
Remound W Wright IiSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Leona GroupManagement & Staffing Services2125 UNIVERSITY PARK DRIVE, Okemos, MI 48864$756,963
Revenue and Support

Revenue Composition

Contributions and Grants
$994,017
Program Service Revenue
$4,220
Investment Income
$6,880
Other Revenue
$11,692
All Other Contributions
$45,644
Change in Net Assets
$-207,768

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,016,809
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,016,809
Total Revenue per Form 990
$1,016,809
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,224,577
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
Fees for Services Other$408,844$440,748-$849,592
Occupancy-$102,566-$102,566
Depreciation Depletion-$65,117-$65,117
Office Expenses$25,397$9,722-$35,119
Insurance-$34,232-$34,232
Fees for Services Management-$25,956-$25,956
Other Expenses$350$9,386-$9,736
Total Functional Expenses$472,817$751,760$0$1,224,577

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,224,577
Total Expenses per Audited Statements$1,224,577
Total Expenses per Form 990$1,224,577
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Corey smith is the school leader and co founder for smith academy for excellence and his brother cameron smith is part of the board of trustees.”

Form 990, Part VI, Section A, Line 3

“The leona group llc- management services/staffing services”

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

“Staff accountant provides supporting data that is not included in the financial audit, reviewed by cfo, submitted to tax preparer, draft of return is reviewed by staff accountant and cfo and final return is signed by board president.”

Form 990, Part VI, Section B, Line 12C

“Statements of assurances are signed at the annual organizational meeting. If a conflict of interest arose that director would not participate in the vote.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Smith Academy for Excellence
EIN
80-0780625
Phone
5172033716
Address
2125 UNIVERSITY PARK DRIVE, OKEMOS, MI 48864

Signing Officer

Name
Melinda Benkovsky
Title
Chief Financial Officer
Phone
5172033716
Signed
2026-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melinda Benkovsky
Formed
2012
Legal Domicile
In
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
1

Preparer

Firm
Cliftonlarsonallen Llp
Address
301 SW ADAMS STREET SUITE 1000, PEORIA, IL 61602
Preparer
Andrew Smith CPA
Phone
3096714500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional services: program service expenses 5,379. Management and general expenses 91,681. Fundraising expenses 0. Total expenses 97,060. Staffing services: program service expenses 403,465. Management and general expenses 349,067. Fundraising expenses 0. Total expenses 752,532.”

FORM 990, PART XII, LINE 2C:

“The organization's process for oversight of the audit has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The academy has received a determination from the u.s. Treasury department stating that it qualifies under the provisions of section 501(c)(3) of the internal revenue code as a tax-exempt organization; however, the academy would be subject to tax on income unrelated to its tax-exempt purpose. For the year ended june 30, 2025, no accounting for federal and state income taxes was required to be included in the accompanying financial statements. Professional accounting standards require the academy to recognize a tax liability only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax liability is recorded. The academy has examined this issue and has determined that there are no material contingent tax liabilities or questionable tax positions. Tax years after 2022 are open to audit for both federal and state purposes.”

Raw XML AppendixShowing 400 of 413 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
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt090225
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF THE ACADEMY IS BASED ON A HOLISTIC APPROACH TO EDUCATION. ACADEMIC RIGOR IS CRITICAL AND IS BOLSTERED BY CHARACTER EDUCATION AND SERVICE LEARNING AS WELL AS COLLEGE PREPARATION. THE ACADEMY COLLABORATES WITH FAMILIES, COMMUNITY PARTNERS AND INSTITUTIONS OF HIGHER EDUCATION AS WE FULFILL OUR MISSION.
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IRS990/BooksInCareOfDetail/PhoneNum05172033716
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IRS990/BooksInCareOfDetail/USAddress/CityNm0OKEMOS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048864
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IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
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IRS990/ConservationEasementsInd00
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IRS990/ContractorCompensationGrp/CompensationAmt0756963
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0OKEMOS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd048864
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0THE LEONA GROUP
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT & STAFFING SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0994017
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06880
IRS990/CYOtherExpensesAmt01224577
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt065117
IRS990/DepreciationDepletionGrp/TotalAmt065117
IRS990/Desc0EDUCATIONAL EQUITY FOR AT-RISK STUDENTS IN FORT WAYNE, INDIANA AND VICINITY. DURING THE 2024-2025 SCHOOL YEAR, THE ACADEMY SERVED APPROXIMATELY 65 STUDENTS IN GRADES FOUR TO TWELVE.
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/ForeignActivitiesInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt02747988
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt06880
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt06880
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02398019
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02185686
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt03000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0102566
IRS990/OccupancyGrp/TotalAmt0102566
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09722
IRS990/OfficeExpensesGrp/ProgramServicesAmt025397
IRS990/OfficeExpensesGrp/TotalAmt035119
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1FOOD COSTS
IRS990/OtherExpensesGrp/Desc2AUTHORIZER OVERSIGHT FE
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt047798
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt116235
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29386
IRS990/OtherExpensesGrp/ProgramServicesAmt038226
IRS990/OtherExpensesGrp/ProgramServicesAmt1350
IRS990/OtherExpensesGrp/TotalAmt047798
IRS990/OtherExpensesGrp/TotalAmt138226
IRS990/OtherExpensesGrp/TotalAmt216235
IRS990/OtherExpensesGrp/TotalAmt39736
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011692
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011692
IRS990/OtherRevenueTotalAmt011692
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt094144
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt053771
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07409
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07409
IRS990/PrincipalOfficerNm0MELINDA BENKOVSKY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04220
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04220
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03272487
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01491421
IRS990/PYOtherRevenueAmt01452
IRS990/PYProgramServiceRevenueAmt03018
IRS990/PYRevenuesLessExpensesAmt01785536
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01491421
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03276957
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-207768
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015912
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02045357
IRS990ScheduleD/BuildingsGrp/DepreciationAmt066522
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02111879
IRS990ScheduleD/EquipmentGrp/BookValueAmt0111136
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0232518
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0343654
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01224577
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0157539
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157539
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03800
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03800
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0471745
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0471745
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01016809
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY HAS RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING THAT IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION; HOWEVER, THE ACADEMY WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEAR ENDED JUNE 30, 2025, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE ACADEMY TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE ACADEMY HAS EXAMINED THIS ISSUE AND HAS DETERMINED THAT THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS AFTER 2022 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02785777
IRS990ScheduleD/TotalExpensesPerForm990Amt01224577
IRS990ScheduleD/TotalRevenuePerForm990Amt01016809
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01016809
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01224577
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WHEN ADVERTISEMENTS ARE PLACED IN LOCAL NEWSPAPERS OR THROUGH BROADCAST MEDIA TO SOLICIT NEW STUDENTS IT IS STATED THAT THE ACADEMY DOES NOT DISCRIMINATE IN ANY WAY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ACADEMY RECEIVES STATE FUNDING AND FEDERAL FUNDS UNDER VARIOUS EDUCATIONAL PROGRAMS ADMINISTERED BY THE INDIANA DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COREY SMITH IS THE SCHOOL LEADER AND CO FOUNDER FOR SMITH ACADEMY FOR EXCELLENCE AND HIS BROTHER CAMERON SMITH IS PART OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LEONA GROUP LLC- MANAGEMENT SERVICES/STAFFING SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STAFF ACCOUNTANT PROVIDES SUPPORTING DATA THAT IS NOT INCLUDED IN THE FINANCIAL AUDIT, REVIEWED BY CFO, SUBMITTED TO TAX PREPARER, DRAFT OF RETURN IS REVIEWED BY STAFF ACCOUNTANT AND CFO AND FINAL RETURN IS SIGNED BY BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STATEMENTS OF ASSURANCES ARE SIGNED AT THE ANNUAL ORGANIZATIONAL MEETING. IF A CONFLICT OF INTEREST AROSE THAT DIRECTOR WOULD NOT PARTICIPATE IN THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 5,379. MANAGEMENT AND GENERAL EXPENSES 91,681. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 97,060. STAFFING SERVICES: PROGRAM SERVICE EXPENSES 403,465. MANAGEMENT AND GENERAL EXPENSES 349,067. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 752,532.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S PROCESS FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03112756
IRS990/TotalAssetsEOYAmt02915576
IRS990/TotalAssetsGrp/BOYAmt03112756
IRS990/TotalAssetsGrp/EOYAmt02915576
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0994017
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0751760
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0472817
IRS990/TotalFunctionalExpensesGrp/TotalAmt01224577
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0157000
IRS990/TotalLiabilitiesEOYAmt0167588
IRS990/TotalLiabilitiesGrp/BOYAmt0157000
IRS990/TotalLiabilitiesGrp/EOYAmt0167588
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02955756
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02747988
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0472817
IRS990/TotalProgramServiceRevenueAmt04220
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06880
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015912
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01016809
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03112756
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02915576
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02125 UNIVERSITY PARK DRIVE
IRS990/USAddress/CityNm0OKEMOS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048864
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.FWSAFE.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELINDA BENKOVSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05172033716
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMITH ACADEMY FOR EXCELLENCE
ReturnHeader/Filer/BusinessNameControlTxt0SMIT
ReturnHeader/Filer/EIN0800780625
ReturnHeader/Filer/PhoneNum05172033716
ReturnHeader/Filer/USAddress/AddressLine1Txt02125 UNIVERSITY PARK DRIVE
ReturnHeader/Filer/USAddress/CityNm0OKEMOS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048864
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749

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