Civic Intelligence

Smarr & Smith Foundation Inc.

990EZ • Fiscal year 2023 • EIN 81-5078050

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 22, 2024

Organization Profile
PO Box 6142Americus, GA 31709

(229) 221-9399

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

41st percentile

-0.3%

Higher net margin than 41% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

46th percentile

-0.2%

Faster asset growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-31%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$90,795

Down $180 (-0.2%) from 2022

Net Assets

Down

$90,795

Down $180 (-0.2%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin41st percentile

Revenue

Down

$62,914

Down $28,505 (-31%) from 2022

Expenses

Up

$63,094

Up $7,083 (+13%) from 2022

Net Income

Down

-$180

Down $35,588 (-101%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

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

$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

2023

Assets$90,795
Liabilities$0
Net Assets$90,795
Open 2023 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$62,914
Expenses$63,094
Net Income-$180
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 22, 2024
Return Version
2023v5.0
Gross Receipts
$62,914
Mission and Program Overview

Mission

support local law enforcement

Program Services

DescriptionGrantsExpenses
support local law enforcement-$36,470
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hannah PittsPresident-$0--
Jessica SimmonsTreasurerPT$0--
Blake DukesSecretary-$0--
Ashley AustinVice 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
2024-03-22
Discuss with paid preparer
Yes

Preparer

Firm
Rush and Rush Cpas Pc
Address
PO BOX 1716, AMERICUS, GA 31709
Preparer
B Tucker Rush Jr
Phone
2299248088
Supplemental Narrative

Additional Explanations

page 1, line 10

“support of local law enforcement”

page 1, line 16

“support of local law enforcement”

Raw XML Appendix123 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/BOYAmt090975
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt090795
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt062914
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-180
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0307
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt036470
IRS990EZ/GrossReceiptsAmt062914
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt090975
IRS990EZ/NetAssetsOrFundBalancesEOYAmt090795
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt090975
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt090795
IRS990EZ/OccupancyRentUtltsAndMaintAmt0851
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Hannah Pitts
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jessica Simmons
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Blake Dukes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Ashley Austin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt025265
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0support local law enforcement
IRS990EZ/PrintingPublicationsPostageAmt0201
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0support local law enforcement
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt036470
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt063094
IRS990EZ/TotalProgramServiceExpensesAmt036470
IRS990EZ/TotalRevenueAmt062914
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt062914
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt091419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt050956
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0205289
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0205289
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt062914
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt091419
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt050956
IRS990ScheduleA/Total509Grp/TotalAmt0205289
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt062914
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt091419
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt050956
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0205289
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0support of local law enforcement
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1support of local law enforcement
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0page 1, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1page 1, line 16
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jessica Simmons
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02299248088
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-22
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
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUSH AND RUSH CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1716
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMERICUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031709
ReturnHeader/PreparerPersonGrp/PhoneNum02299248088
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0B TUCKER RUSH JR
ReturnHeader/ReturnTs02024-10-24T10:20:49-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$90,795
Liabilities
$0
Net assets
$90,795
Revenue
$62,914
Expenses
$63,094
Net income
-$180
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