Civic Intelligence

Smith Academy for Excellence Inc.

990 • Fiscal year 2018 • EIN 80-0780625

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 05, 2019

Organization ProfileWWW.FWSAFE.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

67th percentile

0.13x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.04x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

93rd percentile

87%

Faster asset growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$238,660

Up $111,222 (+87%) from 2017

Net Assets

Up

$207,036

Up $93,952 (+83%) from 2017

Liabilities

Up

$31,624

Up $17,270 (+120%) from 2017

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin66th percentile

Revenue

Up

$834,206

Up $142,141 (+21%) from 2017

Expenses

Up

$740,254

Up $37,232 (+5.3%) from 2017

Net Income

Up

$93,952

Up $104,909 (+957%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth93rd 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

2018

Assets$238,660
Liabilities$31,624
Net Assets$207,036
Open 2018 Filing

Operations Trend

Revenue Growth73rd 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

2018

Revenue$834,206
Expenses$740,254
Net Income$93,952
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 5, 2019
Return Version
2017v2.3
Gross Receipts
$834,206
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
Cash and Non-Interest-Bearing Accounts$58,834$164,204▲ $105,370
Accounts Receivable$18,663$48,378▲ $29,715
Land, Buildings, and Equipment, Net$44,941$21,078▼ $23,863
Prepaid Expenses and Deferred Charges$5,000$5,000→ $0
Total Assets$127,438$238,660▲ $111,222
Liabilities
Accounts Payable and Accrued Expenses$14,354$31,624▲ $17,270
Total Liabilities$14,354$31,624▲ $17,270
Net Assets / Fund Balance
Unrestricted Net Assets$113,084$207,036▲ $93,952
Total Net Assets Fund Balance$113,084$207,036▲ $93,952
Total Liabilities and Net Assets / Fund Balance$127,438$238,660▲ $111,222

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,078$202,695$223,773
Leasehold Improvements$0$3,800$3,800
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
Yul Craig MartinPresident
Dr Roger RingenbergVice-president
Cameron SmithTrustee
John DortchTrustee
Remound WrightSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Leona GroupStaffing/management Services2125 UNIVERSITY PARK DRIVE, Okemos, MI 48864$520,862
Revenue and Support

Revenue Composition

Contributions and Grants
$830,647
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,559
All Other Contributions
$114,096
Change in Net Assets
$93,952

Audited Revenue Reconciliation

Revenue per Audited Statements
$834,206
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$834,206
Total Revenue per Form 990
$834,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$740,254
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
Other Expenses$188,496--$188,496
Conferences and Meetings$105,223--$105,223
Occupancy$60,000--$60,000
Fees for Services Management-$54,661-$54,661
Travel$24,177--$24,177
Payments to Affiliates$20,062--$20,062
Office Expenses$12,633--$12,633
Total Functional Expenses$685,593$54,661$0$740,254

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$740,254
Total Expenses per Audited Statements$740,254
Total Expenses per Form 990$740,254
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
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 11B

“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
Melinda Benkovsky
Title
Director of Budget and Finance
Phone
5172033716
Signed
2019-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yul Craig Martin
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
Tina M Peters CPA
Phone
5173326200
Supplemental Narrative

Additional Explanations

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 Appendix361 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/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
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IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
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IRS990ScheduleE/MaintainScholarshipsRecsInd01
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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: $51,570 IN FEDERAL SCHOOL NUTRITION REIMBURSEMENT, $64,511 IN FEDERAL RESTRICTED TITLE GRANTS, $16,711 IN FEDERAL RESTRICTED IDEA GRANTS, $601,818 IN STATE BASIC GRANTS AND $81,446 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
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 IV, LINES 12A AND 12B:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0127438
IRS990/TotalAssetsEOYAmt0238660
IRS990/TotalAssetsGrp/BOYAmt0127438
IRS990/TotalAssetsGrp/EOYAmt0238660
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0830647
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054661
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0685593
IRS990/TotalFunctionalExpensesGrp/TotalAmt0740254
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014354
IRS990/TotalLiabilitiesEOYAmt031624
IRS990/TotalLiabilitiesGrp/BOYAmt014354
IRS990/TotalLiabilitiesGrp/EOYAmt031624
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0113084
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0207036
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0685593
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03559
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0834206
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0127438
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0238660
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt024177
IRS990/TravelGrp/TotalAmt024177
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0113084
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0207036
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02125 UNIVERSITY PARK DRIVE
IRS990/USAddress/CityNm0OKEMOS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048864
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.FWSAFE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELINDA BENKOVSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF BUDGET AND FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum05172033716
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-05
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B7E5C824DB6EDB84FCC93F43262A972BA9854246
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.59.56.33
ReturnHeader/FilingSecurityInformation/IPDt02019-04-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm007:53:16
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/PreparationDt02019-04-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TINA M PETERS CPA
ReturnHeader/ReturnTs02019-04-11T19:32:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$238,660
Liabilities
$31,624
Net assets
$207,036
Revenue
$834,206
Expenses
$740,254
Net income
$93,952
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
2018Detailed filing. Detailed filing data is available for this year.$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