Civic Intelligence

Smith Academy for Excellence Inc.

990 • Fiscal year 2015 • EIN 80-0780625

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 01, 2016

Organization ProfileWWW.LEONAGROUP.COM
2125 University Park DriveOkemos, MI 48864

(517) 203-3716

Siviq Scores

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

Liabilities / Assets

79th percentile

0.38x

Higher debt load relative to assets than 79% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.08x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

28th percentile

-4.5%

Higher net margin than 28% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-3.5%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$176,859

Down $21,514 (-11%) from 2014

Net Assets

Down

$110,088

Down $38,089 (-26%) from 2014

Liabilities

Up

$66,771

Up $16,575 (+33%) from 2014

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin28th percentile

Revenue

Down

$848,459

Down $30,894 (-3.5%) from 2014

Expenses

Up

$887,055

Up $107,005 (+14%) from 2014

Net Income

Down

-$38,596

Down $137,899 (-139%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2015

Assets$176,859
Liabilities$66,771
Net Assets$110,088
Open 2015 Filing

Operations Trend

Revenue Growth35th percentile

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

2015

Revenue$848,459
Expenses$887,055
Net Income-$38,596
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 1, 2016
Return Version
2014v6.0
Gross Receipts
$852,188
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
Land, Buildings, and Equipment, Net$73,923$136,877▲ $62,954
Cash and Non-Interest-Bearing Accounts$83,291$26,908▼ $56,383
Accounts Receivable$34,559$13,074▼ $21,485
Prepaid Expenses and Deferred Charges$6,600$0▼ $6,600
Total Assets$198,373$176,859▼ $21,514
Liabilities
Accounts Payable and Accrued Expenses$50,196$66,771▲ $16,575
Total Liabilities$50,196$66,771▲ $16,575
Net Assets / Fund Balance
Unrestricted Net Assets$148,177$110,088▼ $38,089
Total Net Assets Fund Balance$148,177$110,088▼ $38,089
Total Liabilities and Net Assets / Fund Balance$198,373$176,859▼ $21,514

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$136,877$71,747$208,624
Leasehold Improvements$0$3,800$3,800
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Dr Hans SheridanPresident
Dr Roger RingenbergVice-president
Andre CummingsMember
Glenda ErvinsMember
Remound WrightSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Leona GroupStaffing/management Services2125 UNIVERSITY PARK DRIVE, Okemos, MI 48864$489,357
Revenue and Support

Revenue Composition

Contributions and Grants
$841,359
Program Service Revenue
$0
Investment Income
$-2,229
Other Revenue
$9,329
All Other Contributions
$11,950
Change in Net Assets
$-38,596

Audited Revenue Reconciliation

Revenue per Audited Statements
$848,459
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$848,459
Total Revenue per Form 990
$848,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$887,055
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
Conferences and Meetings$116,597--$116,597
Occupancy$70,009--$70,009
Depreciation Depletion$55,061--$55,061
Office Expenses$50,132--$50,132
Fees for Services Management-$40,369-$40,369
Advertising$6,320--$6,320
Travel$5,772--$5,772
Information Technology$4,713--$4,713
Other Expenses$343--$343
Total Functional Expenses$846,686$40,369$0$887,055

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$887,055
Total Expenses per Audited Statements$887,055
Total Expenses per Form 990$887,055
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
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

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

Signing Officer

Name
Don Ash
Title
Fiscal Officer
Phone
5172033716
Signed
2016-02-01
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

Firm
Plante & Moran Pllc
Address
1111 MICHIGAN AVENUE, EAST LANSING, MI 48823
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 Appendix375 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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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
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 DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2RECEIVED: $36,341 IN FEDERAL SCHOOL NUTRITION REIMBURSEMENT, $32,419 IN FEDERAL RESTRICTED TITLE GRANTS, $31,621 IN FEDERAL RESTRICTED IDEA GRANTS, $220,348 IN FEDERAL CHARTER SCHOOL GRANTS, $500,901 IN STATE BASIC GRANTS AND $7,779 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/TotalAssetsBOYAmt0198373
IRS990/TotalAssetsEOYAmt0176859
IRS990/TotalAssetsGrp/BOYAmt0198373
IRS990/TotalAssetsGrp/EOYAmt0176859
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0841359
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040369
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0846686
IRS990/TotalFunctionalExpensesGrp/TotalAmt0887055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050196
IRS990/TotalLiabilitiesEOYAmt066771
IRS990/TotalLiabilitiesGrp/BOYAmt050196
IRS990/TotalLiabilitiesGrp/EOYAmt066771
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0148177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110088
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0846686
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0848459
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0198373
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0176859
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05772
IRS990/TravelGrp/TotalAmt05772
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0148177
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0110088
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02125 UNIVERSITY PARK DRIVE
IRS990/USAddress/CityNm0OKEMOS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048864
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LEONAGROUP.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DON ASH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05172033716
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-01
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/PreparerFirmGrp/PreparerFirmEIN0381357951
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PLANTE & MORAN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01111 MICHIGAN AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048823
ReturnHeader/PreparerPersonGrp/PhoneNum05173326200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE M GOSS CPA
ReturnHeader/ReturnTs02016-02-01T14:17:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$176,859
Liabilities
$66,771
Net assets
$110,088
Revenue
$848,459
Expenses
$887,055
Net income
-$38,596
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