Civic Intelligence

Smart Academy

990 • Fiscal year 2022 • EIN 81-5056142

Jul 01, 2021 to Jun 30, 2022 • Filed on May 08, 2023

Organization Profilewww.smartacademycle.org
4351 E 131st StreetGarfield Hts, OH 44105

(216) 714-3801

Siviq Scores

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

Liabilities / Assets

97th percentile

1.36x

Higher debt load relative to assets than 97% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

1.15x

Higher debt load relative to revenue than 89% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

14th percentile

-22%

Higher net margin than 14% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

72nd percentile

$107,027

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

98th percentile

324%

Faster asset growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

31st percentile

-6.5%

Faster revenue growth than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$1,254,363

Up $958,522 (+324%) from 2021

Net Assets

Down

-$454,914

Down $547,481 (-591%) from 2021

Liabilities

Up

$1,709,277

Up $1,506,003 (+741%) from 2021

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin14th percentile

Revenue

Down

$1,489,121

Down $103,633 (-6.5%) from 2021

Expenses

Up

$1,813,015

Up $569,222 (+46%) from 2021

Net Income

Down

-$323,894

Down $672,855 (-193%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$2.0M$1.0M$0-$1.0MAssets 2019: $60,726Liabilities 2019: $417,730Net Assets 2019: -$357,0042019Assets 2021: $295,841Liabilities 2021: $203,274Net Assets 2021: $92,5672021Assets 2022: $1,254,363Liabilities 2022: $1,709,277Net Assets 2022: -$454,9142022Assets 2023: $1,192,698Liabilities 2023: $1,872,299Net Assets 2023: -$679,6012023Assets 2024: $806,490Liabilities 2024: $1,675,102Net Assets 2024: -$868,6122024

Highlighted filing

2022

Assets$1,254,363
Liabilities$1,709,277
Net Assets-$454,914
Open 2022 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2019: $411,430Expenses 2019: $759,514Net Income 2019: -$348,0842019Revenue 2021: $1,592,754Expenses 2021: $1,243,793Net Income 2021: $348,9612021Revenue 2022: $1,489,121Expenses 2022: $1,813,015Net Income 2022: -$323,8942022Revenue 2023: $1,773,044Expenses 2023: $1,997,731Net Income 2023: -$224,6872023Revenue 2024: $1,421,759Expenses 2024: $1,610,770Net Income 2024: -$189,0112024

Highlighted filing

2022

Revenue$1,489,121
Expenses$1,813,015
Net Income-$323,894
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 8, 2023
Return Version
2021v4.1
Gross Receipts
$1,489,121
Mission and Program Overview

Mission

Smart academy's mission is to provide all students in grades k-4 of the cleveland community a strong literacy-based educational program that creates a community in which reading, writing, speaking, listening, and thinking serve as a foundation for life-long learning. Literacy means not only the ability to read, write, speak, and listen, but also to use language to learn, think, and communicate effectively. Students with a strong literacy foundation will be far more capable of securing quality employment, leading fulfilling lives, improving their communities and becoming productive citizens of society. Smart academy also focuses on the holistic child. We, as the school leaders and governing board, will make decisions that include the parents and community, as these are two important elements that help foster a child's ability to learn and develop both academically and emotionally.

SMART Academys mission is to provide all students in grades k-4 of the Cleveland Community a strong literacy-based educational program that creates a community in which reading, writing, speaking, listening, and thinking serve as a foundation for life-long learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$54,622$148,701▲ $94,079
Prepaid Expenses and Deferred Charges$6,192$8,467▲ $2,275
Cash and Non-Interest-Bearing Accounts$233,203$6,178▼ $227,025
Accounts Receivable$1,824$3,006▲ $1,182
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$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-
Total Assets$896,104$1,254,363▲ $358,259
Other Assets Total$600,263$1,088,011▲ $487,748
Liabilities
Other Liabilities$823,850$1,339,452▲ $515,602
Accounts Payable and Accrued Expenses$80,518$298,611▲ $218,093
Unsecured Notes Loans Payable$122,756$71,214▼ $51,542
Total Liabilities$1,027,124$1,709,277▲ $682,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-131,020$-454,914▼ $323,894
Total Net Assets Fund Balance$-131,020$-454,914▼ $323,894
Total Liabilities and Net Assets / Fund Balance$896,104$1,254,363▲ $358,259

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,012,580--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Robert AitkenCEOFT$76,000$31,027$107,027
Thomas BabbTreasurerPT$34,500$4,830$39,330

Board Members and Trustees

NameTitle
Joe NicklosPresident
Josh LaneVice President
Jereme SykesDirector
Russell CooperDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,482,743
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$6,363
Change in Net Assets
$-323,894

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,489,121
Total Revenue per Audited Statements
$1,489,121
Total Revenue per Form 990
$1,489,121
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,188,182
Other Expenses$624,833
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$702,649--$702,649
Other Employee Benefits$212,177$20,097-$232,274
Fees for Services Management$208,944--$208,944
Occupancy$134,523--$134,523
Office Expenses-$120,956-$120,956
Current Officers, Directors, Trustees, and Key Employees-$116,000-$116,000
Pension Plan Contributions$87,045$16,240-$103,285
Depreciation Depletion-$75,430-$75,430
Fees for Services Legal-$45,020-$45,020
Payroll Taxes$29,160$4,814-$33,974
Advertising$18,412--$18,412
Interest-$14,699-$14,699
Insurance-$6,849-$6,849
Total Functional Expenses$1,392,910$420,105$0$1,813,015

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,813,015
Total Expenses per Audited Statements$1,813,015
Total Expenses per Form 990$1,813,015
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
OPEB Liability$1,339,452
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of the completed Form 990 is sent to the Board President to be reviewed before filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The governing board reviews the conflict of interest policy annually and legal counsel requires an annual disclosure of all possible conflicts of interest.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Upon written request, documents are made available to the public.”

Filing and Contact Details

Filer

Filer Name
SMART Academy
EIN
81-5056142
Phone
2167143801
Address
4351 E 131st Street, Garfield Hts, OH 44105

Signing Officer

Name
Joseph Crawfis
Title
CFO
Signed
2023-05-08

Organization Details

Principal Officer
Joe Nicklos
Formed
2017
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
46
Raw XML Appendix388 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt080518
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0298611
IRS990/AccountsReceivableGrp/BOYAmt01824
IRS990/AccountsReceivableGrp/EOYAmt03006
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SMART Academys mission is to provide all students in grades k-4 of the Cleveland Community a strong literacy-based educational program that creates a community in which reading, writing, speaking, listening, and thinking serve as a foundation for life-long learning.
IRS990/AdvertisingGrp/ProgramServicesAmt018412
IRS990/AdvertisingGrp/TotalAmt018412
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Joseph Crawfis
IRS990/BooksInCareOfDetail/PhoneNum03304859675
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04351 E 131st Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Garfield Hts
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044105
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0233203
IRS990/CashNonInterestBearingGrp/EOYAmt06178
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0116000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0116000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01482743
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt015
IRS990/CYOtherExpensesAmt0624833
IRS990/CYOtherRevenueAmt06363
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-323894
IRS990/CYSalariesCompEmpBnftPaidAmt01188182
IRS990/CYTotalExpensesAmt01813015
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01489121
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt075430
IRS990/DepreciationDepletionGrp/TotalAmt075430
IRS990/Desc0Provide educational services to 108 students
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt046
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01392910
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt045020
IRS990/FeesForServicesLegalGrp/TotalAmt045020
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0208944
IRS990/FeesForServicesManagementGrp/TotalAmt0208944
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt031027
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt14830
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Dr Robert Aitken
IRS990/Form990PartVIISectionAGrp/PersonNm1Thomas Babb
IRS990/Form990PartVIISectionAGrp/PersonNm2Joe Nicklos
IRS990/Form990PartVIISectionAGrp/PersonNm3Josh Lane
IRS990/Form990PartVIISectionAGrp/PersonNm4Jereme Sykes
IRS990/Form990PartVIISectionAGrp/PersonNm5Russell Cooper
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt076000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt134500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt01482743
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01489121
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt06849
IRS990/InsuranceGrp/TotalAmt06849
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt014699
IRS990/InterestGrp/TotalAmt014699
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt015
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SMART Academys mission is to provide all students in grades k-4 of the Cleveland Community a strong literacy-based educational program that creates a community in which reading, writing, speaking, listening, and thinking serve as a foundation for life-long learning.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-131020
IRS990/NetAssetsOrFundBalancesEOYAmt0-454914
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-131020
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-454914
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0134523
IRS990/OccupancyGrp/TotalAmt0134523
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0120956
IRS990/OfficeExpensesGrp/TotalAmt0120956
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0600263
IRS990/OtherAssetsTotalGrp/EOYAmt01088011
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020097
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0212177
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0232274
IRS990/OtherLiabilitiesGrp/BOYAmt0823850
IRS990/OtherLiabilitiesGrp/EOYAmt01339452
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other Revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06363
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06363
IRS990/OtherRevenueTotalAmt06363
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0702649
IRS990/OtherSalariesAndWagesGrp/TotalAmt0702649
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04814
IRS990/PayrollTaxesGrp/ProgramServicesAmt029160
IRS990/PayrollTaxesGrp/TotalAmt033974
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016240
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt087045
IRS990/PensionPlanContributionsGrp/TotalAmt0103285
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt054622
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0148701
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06192
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08467
IRS990/PrincipalOfficerNm0Joe Nicklos
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01583604
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0467942
IRS990/PYOtherRevenueAmt09133
IRS990/PYRevenuesLessExpensesAmt0205977
IRS990/PYSalariesCompEmpBnftPaidAmt0918833
IRS990/PYTotalExpensesAmt01386775
IRS990/PYTotalRevenueAmt01592752
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-323894
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06378
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01813015
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt075431
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11012580
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Capital Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPEB Asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01339452
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPEB Liability
IRS990ScheduleD/RevenueSubtotalAmt01489121
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01088011
IRS990ScheduleD/TotalExpensesPerForm990Amt01813015
IRS990ScheduleD/TotalLiabilityAmt01339452
IRS990ScheduleD/TotalRevenuePerForm990Amt01489121
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01489121
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01813015
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A statement regarding the school's non-discrimination policy is published in the handbook, board policy manual, and on the website.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization does not provide scholarships or financial assistance.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The School participates in the State Foundation Program and the Federal Charter School Grant Program through the Ohio Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the completed Form 990 is sent to the Board President to be reviewed before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing board reviews the conflict of interest policy annually and legal counsel requires an annual disclosure of all possible conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon written request, documents are made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0896104
IRS990/TotalAssetsEOYAmt01254363
IRS990/TotalAssetsGrp/BOYAmt0896104
IRS990/TotalAssetsGrp/EOYAmt01254363
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01482743
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0420105
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01392910
IRS990/TotalFunctionalExpensesGrp/TotalAmt01813015
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01027124
IRS990/TotalLiabilitiesEOYAmt01709277
IRS990/TotalLiabilitiesGrp/BOYAmt01027124
IRS990/TotalLiabilitiesGrp/EOYAmt01709277
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-131020
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-454914
IRS990/TotalOtherCompensationAmt035857
IRS990/TotalProgramServiceExpensesAmt01392910
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0110500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06378
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01489121
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0896104
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01254363
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0122756
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt071214
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04351 E 131st Street
IRS990/USAddress/CityNm0Garfield Hts
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044105
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.smartacademycle.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Joseph Crawfis
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART Academy
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0815056142
ReturnHeader/Filer/PhoneNum02167143801
ReturnHeader/Filer/USAddress/AddressLine1Txt04351 E 131st Street
ReturnHeader/Filer/USAddress/CityNm0Garfield Hts
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044105
ReturnHeader/ReturnTs02023-05-08T18:43:40-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Joseph
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Crawfis
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,254,363
Liabilities
$1,709,277
Net assets
-$454,914
Revenue
$1,489,121
Expenses
$1,813,015
Net income
-$323,894
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.81$1.68$0.87$1.42$1.61$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.19$1.87$0.68$1.77$2.00$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.25$1.71$0.45$1.49$1.81$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.30$0.20$0.09$1.59$1.24$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.42$0.36$0.41$0.76$0.35