Civic Intelligence

Smarr & Smith Foundation Inc

EIN 81-5078050 • 501(c)3 • Americus, GA

Profile

support local law enforcement

PO Box 6142Americus, GA 31709
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

67th percentile

8.8%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-19%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$98,816

Up $8,021 (+8.8%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$98,816

Up $8,021 (+8.8%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin70th percentile

Revenue

Down

$51,205

Down $11,709 (-19%) from 2023

Expenses

Down

$43,184

Down $19,910 (-32%) from 2023

Net Income

Up

$8,021

Up $8,201 (+4556%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2017: $41,123Liabilities 2017: $0Net Assets 2017: $41,1222017Assets 2018: $50,944Liabilities 2018: $0Net Assets 2018: $50,9452018Assets 2019: $49,671Liabilities 2019: $0Net Assets 2019: $49,6712019Assets 2022: $90,975Liabilities 2022: $0Net Assets 2022: $90,9752022Assets 2023: $90,795Liabilities 2023: $0Net Assets 2023: $90,7952023Assets 2024: $98,816Net Assets 2024: $98,8162024

Highlighted filing

2024

Assets$98,816
Liabilities-
Net Assets$98,816
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2017: $102,236Expenses 2017: $61,114Net Income 2017: $41,1222017Revenue 2018: $65,040Expenses 2018: $55,218Net Income 2018: $9,8222018Revenue 2019: $50,956Expenses 2019: $52,229Net Income 2019: -$1,2732019Revenue 2022: $91,419Expenses 2022: $56,011Net Income 2022: $35,4082022Revenue 2023: $62,914Expenses 2023: $63,094Net Income 2023: -$1802023Revenue 2024: $51,205Expenses 2024: $43,184Net Income 2024: $8,0212024

Highlighted filing

2024

Revenue$51,205
Expenses$43,184
Net Income$8,021
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$98,816
Liabilities
-
Net assets
$98,816
Revenue
$51,205
Expenses
$43,184
Net income
$8,021
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.99$0.51$0.43$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.63$0.63$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.91$0.56$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.51$0.52$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.65$0.55$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$1.02$0.61$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 12, 2025
Return Version
2024v5.0
Gross Receipts
$51,205
Mission and Program Overview

Mission

support local law enforcement

Program Services

DescriptionGrantsExpenses
support local law enforcement-$14,219
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael TracyPresident-$0--
Jessica SimmonsTreasurerPT$0--
Hannah PittsSecretary-$0--
Blake DukesVice President-$0--
Filing and Contact Details

Filer

Filer Name
Smarr & Smith Foundation Inc
EIN
81-5078050
Address
PO Box 6142, AMERICUS, GA 31709

Signing Officer

Name
Jessica Simmons
Title
Treasurer
Phone
2299248088
Signed
2025-04-12
Discuss with paid preparer
Yes

Preparer

Firm
Rush & Rush Cpas Pc
Address
PO BOX 1716, AMERICUS, GA 31719-1716
Preparer
B Tucker Rush Jr
Phone
2299248088
Supplemental Narrative

Additional Explanations

Page 1, line 10

“support of local law enforcement”

page one line 16

“support of local law enforcement”

Raw XML Appendix122 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0Jessica Simmons
IRS990EZ/BooksInCareOfDetail/PhoneNum02292219399
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 6142
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AMERICUS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd031709
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt090795
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt098816
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt051205
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IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08021
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IRS990EZ/GrossReceiptsAmt051205
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt090795
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt098816
IRS990EZ/OccupancyRentUtltsAndMaintAmt02099
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michael Tracy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jessica Simmons
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Hannah Pitts
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Blake Dukes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt031927
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0support local law enforcement
IRS990EZ/PrintingPublicationsPostageAmt0176
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0support local law enforcement
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014219
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt043184
IRS990EZ/TotalProgramServiceExpensesAmt014219
IRS990EZ/TotalRevenueAmt051205
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt051205
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt062914
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt091419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0205538
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0205538
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt051205
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt062914
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt091419
IRS990ScheduleA/Total509Grp/TotalAmt0205538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt051205
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt062914
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt091419
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0205538
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0support of local law enforcement
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1support of local law enforcement
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Page 1, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1page one line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jessica Simmons
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02299248088
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Smarr & Smith Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0815078050
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 6142
ReturnHeader/Filer/USAddress/CityNm0AMERICUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031709
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581777848
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMERICUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0317191716
ReturnHeader/PreparerPersonGrp/PhoneNum02299248088
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0B TUCKER RUSH JR
ReturnHeader/ReturnTs02025-11-20T10:07:19-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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