Civic Intelligence

Smart Academy

990 • Fiscal year 2023 • EIN 81-5056142

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 19, 2024

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

1.57x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

1.06x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

74th percentile

$116,099

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

21st percentile

-4.9%

Faster asset growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$1,192,698

Down $61,665 (-4.9%) from 2022

Net Assets

Down

-$679,601

Down $224,687 (-49%) from 2022

Liabilities

Up

$1,872,299

Up $163,022 (+9.5%) from 2022

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin21st percentile

Revenue

Up

$1,773,044

Up $283,923 (+19%) from 2022

Expenses

Up

$1,997,731

Up $184,716 (+10%) from 2022

Net Income

Up

-$224,687

Up $99,207 (+31%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth21st 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

2023

Assets$1,192,698
Liabilities$1,872,299
Net Assets-$679,601
Open 2023 Filing

Operations Trend

Revenue Growth66th 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

2023

Revenue$1,773,044
Expenses$1,997,731
Net Income-$224,687
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 19, 2024
Return Version
2022v5.0
Gross Receipts
$1,773,044
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 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,178$55,067▲ $48,889
Pledges and Grants Receivable$148,701$22,520▼ $126,181
Prepaid Expenses and Deferred Charges$8,467$7,197▼ $1,270
Accounts Receivable$3,006$6,431▲ $3,425
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$1,254,363$1,192,698▼ $61,665
Other Assets Total$1,088,011$1,101,483▲ $13,472
Liabilities
Other Liabilities$1,339,452$1,741,040▲ $401,588
Accounts Payable and Accrued Expenses$298,611$109,696▼ $188,915
Unsecured Notes Loans Payable$71,214$21,563▼ $49,651
Total Liabilities$1,709,277$1,872,299▲ $163,022
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-454,914$-679,601▼ $224,687
Total Net Assets Fund Balance$-454,914$-679,601▼ $224,687
Total Liabilities and Net Assets / Fund Balance$1,254,363$1,192,698▼ $61,665

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,101,483--
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Robert AitkenCEOFT$85,000$31,099$116,099

Board Members and Trustees

NameTitle
Joe NicklosPresident
Josh LaneVice President
Russell CooperDirector
Stephen Furlow-MunnDirector
Joseph CrawfisTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Arlenes CuisineFood Service3000 W 5th Ave, Columbus, OH 43204$100,911
Revenue and Support

Revenue Composition

Contributions and Grants
$1,773,039
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$0
Change in Net Assets
$-224,687

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,773,044
Total Revenue per Audited Statements
$1,773,044
Total Revenue per Form 990
$1,773,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,295,240
Other Expenses$702,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$662,926--$662,926
Fees for Services Management$403,980--$403,980
Pension Plan Contributions$356,204$23,800-$380,004
Other Employee Benefits$136,211$31,099-$167,310
Office Expenses-$134,989-$134,989
Current Officers, Directors, Trustees, and Key Employees-$85,000-$85,000
Depreciation Depletion-$75,431-$75,431
Occupancy$51,740--$51,740
Advertising$17,225--$17,225
Insurance-$13,210-$13,210
Interest-$5,916-$5,916
Total Functional Expenses$1,628,286$369,445$0$1,997,731

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,997,731
Total Expenses per Audited Statements$1,997,731
Total Expenses per Form 990$1,997,731
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$1,741,040
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No

Governance Explanations

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

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

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

“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, Section C, Line 19

“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
Treasurer
Signed
2024-04-19

Organization Details

Principal Officer
Joe Nicklos
Formed
2017
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
35
Volunteers
4
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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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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01101483
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Capital Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPEB Asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01741040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPEB Liability
IRS990ScheduleD/RevenueSubtotalAmt01773044
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01101483
IRS990ScheduleD/TotalExpensesPerForm990Amt01997731
IRS990ScheduleD/TotalLiabilityAmt01741040
IRS990ScheduleD/TotalRevenuePerForm990Amt01773044
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01773044
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01997731
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, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01254363
IRS990/TotalAssetsEOYAmt01192698
IRS990/TotalAssetsGrp/BOYAmt01254363
IRS990/TotalAssetsGrp/EOYAmt01192698
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01773039
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0369445
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01628286
IRS990/TotalFunctionalExpensesGrp/TotalAmt01997731
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01709277
IRS990/TotalLiabilitiesEOYAmt01872299
IRS990/TotalLiabilitiesGrp/BOYAmt01709277
IRS990/TotalLiabilitiesGrp/EOYAmt01872299
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-454914
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-679601
IRS990/TotalOtherCompensationAmt031099
IRS990/TotalProgramServiceExpensesAmt01628286
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt085000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01773044
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01254363
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01192698
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt071214
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt021563
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/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Joseph Crawfis
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-19
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02024-04-19T14:22:35-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Joseph
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Crawfis
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,192,698
Liabilities
$1,872,299
Net assets
-$679,601
Revenue
$1,773,044
Expenses
$1,997,731
Net income
-$224,687
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