Civic Intelligence

Smith Academy for Excellence Inc.

990 • Fiscal year 2014 • EIN 80-0780625

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 18, 2015

Organization ProfileWWW.LEONAGROUP.COM
2125 University Park Drive48864

(517) 203-3716

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.25x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.06x

Higher debt load relative to revenue than 54% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

96th percentile

138%

Faster asset growth than 96% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$198,373

Up $114,976 (+138%) from 2013

Net Assets

Up

$148,177

Up $96,837 (+189%) from 2013

Liabilities

Up

$50,196

Up $18,139 (+57%) from 2013

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin68th percentile

Revenue

$879,353

No earlier filing loaded for comparison.

Expenses

Up

$780,050

Up $184,046 (+31%) from 2013

Net Income

$99,303

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$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

2014

Assets$198,373
Liabilities$50,196
Net Assets$148,177
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$879,353
Expenses$780,050
Net Income$99,303
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 18, 2015
Return Version
2013v4.0
Gross Receipts
$879,353
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.

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
Cash and Non-Interest-Bearing Accounts$41,814$83,291▲ $41,477
Land, Buildings, and Equipment, Net$7,714$73,923▲ $66,209
Accounts Receivable$33,869$34,559▲ $690
Prepaid Expenses and Deferred Charges$0$6,600▲ $6,600
Total Assets$83,397$198,373▲ $114,976
Liabilities
Accounts Payable and Accrued Expenses$32,057$50,196▲ $18,139
Total Liabilities$32,057$50,196▲ $18,139
Net Assets / Fund Balance
Unrestricted Net Assets$51,340$148,177▲ $96,837
Total Net Assets Fund Balance$51,340$148,177▲ $96,837
Total Liabilities and Net Assets / Fund Balance$83,397$198,373▲ $114,976

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,923$22,957$96,880
Leasehold Improvements$0$3,800$3,800
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Dr Hans SheridanPresident
Dr Donald F WilliamsVice-president
Dr Roger RingenbergMember
Glenda ErvinsMember
Remound WrightSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Leona GroupStaffing/management Services-$433,630
Revenue and Support

Revenue Composition

Contributions and Grants
$875,948
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,405
Change in Net Assets
$99,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$780,050
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
Occupancy$106,277--$106,277
Conferences and Meetings$85,405--$85,405
Office Expenses$82,961--$82,961
Fees for Services Management-$48,107-$48,107
Depreciation Depletion$24,471--$24,471
Information Technology$11,261--$11,261
Advertising$4,932--$4,932
Other Expenses$3,295--$3,295
Travel$20--$20
Total Functional Expenses$731,943$48,107$0$780,050
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
No
Backup withholding compliance
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
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 3

“The leona group manages the academy's operations.”

Form 990, Part VI, Section B, Line 11

“The fiscal officer reviews.”

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

EIN
80-0780625
Phone
5172033716

Signing Officer

Name
Don Ash
Title
Fiscal Officer
Phone
5172033716
Signed
2015-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Hans Sheridan
Formed
2012
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Preparer
Michelle M Goss CPA
Phone
5173326200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2B:

“The organization's annual financial statement audit is in progress; however at the date of filing, audited financial statements had not yet been received by the organization.”

FORM 990, PART IV, LINES 12A AND 12B:

“The organization's annual financial statement audit is in progress; however at the date of filing, audited financial statements had not yet been received by the organization.”

Raw XML Appendix356 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
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IRS990/MissionDesc0THE 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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IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
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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 DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2RECEIVED: $39,953 IN FEDERAL SCHOOL NUTRITION REIMBURSEMENT, $29,577 IN FEDERAL RESTRICTED TITLE GRANTS, $199,652 IN FEDERAL CHARTER SCHOOL GRANTS, $600,238 IN STATE BASIC GRANTS AND $6,528 IN MISCELLANEOUS STATE GRANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LEONA GROUP MANAGES THE ACADEMY'S OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FISCAL OFFICER REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STATEMENTS 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/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S ANNUAL FINANCIAL STATEMENT AUDIT IS IN PROGRESS; HOWEVER AT THE DATE OF FILING, AUDITED FINANCIAL STATEMENTS HAD NOT YET BEEN RECEIVED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S ANNUAL FINANCIAL STATEMENT AUDIT IS IN PROGRESS; HOWEVER AT THE DATE OF FILING, AUDITED FINANCIAL STATEMENTS HAD NOT YET BEEN RECEIVED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IV, LINES 12A AND 12B:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt083397
IRS990/TotalAssetsEOYAmt0198373
IRS990/TotalAssetsGrp/BOYAmt083397
IRS990/TotalAssetsGrp/EOYAmt0198373
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0875948
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048107
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0731943
IRS990/TotalFunctionalExpensesGrp/TotalAmt0780050
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032057
IRS990/TotalLiabilitiesEOYAmt050196
IRS990/TotalLiabilitiesGrp/BOYAmt032057
IRS990/TotalLiabilitiesGrp/EOYAmt050196
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051340
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148177
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0731943
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03405
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0879353
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt083397
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0198373
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt020
IRS990/TravelGrp/TotalAmt020
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt051340
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0148177
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102125 UNIVERSITY PARK DRIVE
IRS990/USAddress/City0OKEMOS
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode048864
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LEONAGROUP.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DON ASH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05172033716
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine10SMITH ACADEMY FOR EXCELLENCE
ReturnHeader/Filer/BusinessNameControlTxt0SMIT
ReturnHeader/Filer/EIN0800780625
ReturnHeader/Filer/PhoneNum05172033716
ReturnHeader/Filer/USAddress/AddressLine102125 UNIVERSITY PARK DRIVE
ReturnHeader/Filer/USAddress/City0OKEMOS
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048864
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381357951
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PLANTE & MORAN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10111 MICHIGAN AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EAST LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode048823
ReturnHeader/PreparerPersonGrp/PhoneNum05173326200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE M GOSS CPA
ReturnHeader/ReturnTs02015-02-19T07:05:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$198,373
Liabilities
$50,196
Net assets
$148,177
Revenue
$879,353
Expenses
$780,050
Net income
$99,303
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
2014Detailed filing. Detailed filing data is available for this year.$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