Civic Intelligence

J Smith International Foundation

990EZ • Fiscal year 2023 • EIN 82-4130660

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 25, 2024

Organization ProfileWWW.JSMITHHOOPS.COM
3444 Crayrich DriveHoover, AL 35226

(205) 602-9623

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

43rd percentile

0.0%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

88th percentile

$30,739

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 26.1% of source-year revenue.

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

Asset Growth

49th percentile

0.0%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

30th percentile

-13%

Faster revenue growth than 30% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Flat

$1,228

Flat from 2022

Net Assets

Flat

$1,228

Flat from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin43rd percentile

Revenue

Down

$117,936

Down $18,167 (-13%) from 2022

Expenses

Down

$117,936

Down $18,167 (-13%) from 2022

Net Income

Flat

$0

Flat from 2022

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$1.5K$1.0K$500$0Assets 2018: $1,228Liabilities 2018: $02018Assets 2019: $1,228Liabilities 2019: $02019Assets 2020: $1,228Liabilities 2020: $02020Assets 2021: $1,228Liabilities 2021: $0Net Assets 2021: $1,2282021Assets 2022: $1,228Liabilities 2022: $0Net Assets 2022: $1,2282022Assets 2023: $1,228Liabilities 2023: $0Net Assets 2023: $1,2282023Assets 2024: $1,228Liabilities 2024: $0Net Assets 2024: $1,2282024

Highlighted filing

2023

Assets$1,228
Liabilities$0
Net Assets$1,228
Open 2023 Filing

Operations Trend

Revenue Growth30th percentile

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

$200K$150K$100K$50K$0Revenue 2018: $1,228Expenses 2018: $0Net Income 2018: $1,2282018Revenue 2019: $4,055Expenses 2019: $4,055Net Income 2019: $02019Revenue 2020: $66,311Expenses 2020: $66,311Net Income 2020: $02020Revenue 2021: $109,246Expenses 2021: $109,246Net Income 2021: $02021Revenue 2022: $136,103Expenses 2022: $136,103Net Income 2022: $02022Revenue 2023: $117,936Expenses 2023: $117,936Net Income 2023: $02023Revenue 2024: $154,150Expenses 2024: $154,150Net Income 2024: $02024

Highlighted filing

2023

Revenue$117,936
Expenses$117,936
Net Income$0
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 25, 2024
Return Version
2023v5.0
Gross Receipts
$117,936
Mission and Program Overview

Mission

Our mission is to provide superior instruction dedicated to improving and developing the basketball and social skills of youth.

Program Services

DescriptionGrantsExpenses
OUR MISSION IS TO PROVIDE SUPERIOR INSTRUCTION DEDICATED TO IMPROVING AND DEVELOPING THE BASKETBALL AND SOCIAL SKILLS OF YOUTH. ALL FUNDS ARE USED TO OPERATE BASKETBALL CAMPS AND CLINICS FOR YOUNG MEMBERS OF THE COMMUNITY AND PROVIDE FOR ECONOMICALLY DISADVANTAGED CHILDREN INTERESTED IN GROWING THROUGH THE SPORT OF BASKETBALL.$0$117,936
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JASON SMITHDirectorPT$30,739-$30,739
JOSEPH SMITHDirectorPT$10,246-$10,246
JAIME SMITHDirector And Camp LeaderPT$0--
JORDAN SMITHDirector And Events ManagePT$0--
JADA SMITHDirector And Camp LeaderPT$0--
SABRINA STRICKLERDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
J Smith International
EIN
82-4130660
Phone
2056029623
Address
3444 CRAYRICH DRIVE, HOOVER, AL 35226

Signing Officer

Name
Jason Smith
Title
President
Phone
2056029623
Signed
2024-04-25
Discuss with paid preparer
Yes

Preparer

Firm
Warren Averett LLC
Address
2500 ACTON ROAD, BIRMINGHAM, AL 35243
Preparer
Stacy Watts
Phone
2059794100
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: uniforms. Amount: 22,119. Description: facility costs. Amount: 5,000. Description: contracted coaches. Amount: 20,000. Description: tournament cost. Amount: 23,922. Description: coaches travel expense. Amount: 1,000. Description: insurance. Amount: 1,000. Description: bookkeeping. Amount: 1,860. Total to form 990-ez, line 16: 74,901.”

Raw XML Appendix174 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0JORDAN SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum02056029623
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03444 CRAYRICH DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HOOVER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd035226
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01228
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01228
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
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IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt00
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IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt01228
IRS990EZ/FundraisingGrossIncomeAmt06690
IRS990EZ/GrossReceiptsAmt0117936
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01228
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01228
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01228
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01228
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt030739
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt510246
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JASON SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAIME SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JORDAN SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JADA SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SABRINA STRICKLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOSEPH SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR AND CAMP LEADER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR AND EVENTS MANAGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR AND CAMP LEADER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt074901
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0OUR MISSION IS TO PROVIDE SUPERIOR INSTRUCTION DEDICATED TO IMPROVING AND DEVELOPING THE BASKETBALL AND SOCIAL SKILLS OF YOUTH.
IRS990EZ/ProgramServiceRevenueAmt0101246
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OUR MISSION IS TO PROVIDE SUPERIOR INSTRUCTION DEDICATED TO IMPROVING AND DEVELOPING THE BASKETBALL AND SOCIAL SKILLS OF YOUTH. ALL FUNDS ARE USED TO OPERATE BASKETBALL CAMPS AND CLINICS FOR YOUNG MEMBERS OF THE COMMUNITY AND PROVIDE FOR ECONOMICALLY DISADVANTAGED CHILDREN INTERESTED IN GROWING THROUGH THE SPORT OF BASKETBALL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0117936
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt040985
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsNetIncomeLossAmt06690
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0AL
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0117936
IRS990EZ/TotalProgramServiceExpensesAmt0117936
IRS990EZ/TotalRevenueAmt0117936
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0WWW.JSMITHHOOPS.COM
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt06000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt013500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt035200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0107936
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0135403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0104246
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt060311
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt044221
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0452117
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0487317
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0117936
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0136103
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0109246
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt066311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt057721
IRS990ScheduleA/Total509Grp/TotalAmt0487317
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0117936
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0136103
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0109246
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt066311
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt057721
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0487317
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: UNIFORMS. AMOUNT: 22,119. DESCRIPTION: FACILITY COSTS. AMOUNT: 5,000. DESCRIPTION: CONTRACTED COACHES. AMOUNT: 20,000. DESCRIPTION: TOURNAMENT COST. AMOUNT: 23,922. DESCRIPTION: COACHES TRAVEL EXPENSE. AMOUNT: 1,000. DESCRIPTION: INSURANCE. AMOUNT: 1,000. DESCRIPTION: BOOKKEEPING. AMOUNT: 1,860. TOTAL TO FORM 990-EZ, LINE 16: 74,901.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02056029623
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0J SMITH INTERNATIONAL
ReturnHeader/Filer/BusinessNameControlTxt0JSMI
ReturnHeader/Filer/EIN0824130660
ReturnHeader/Filer/PhoneNum02056029623
ReturnHeader/Filer/USAddress/AddressLine1Txt03444 CRAYRICH DRIVE
ReturnHeader/Filer/USAddress/CityNm0HOOVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035226
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454084437
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WARREN AVERETT LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02500 ACTON ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035243
ReturnHeader/PreparerPersonGrp/PhoneNum02059794100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACY WATTS
ReturnHeader/ReturnTs02024-05-06T08:48:48-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JASON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMITH
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
$1,228
Liabilities
$0
Net assets
$1,228
Revenue
$117,936
Expenses
$117,936
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.54$1.54$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.18$1.18$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.36$1.36$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.09$1.09$0.00
2020Summary only. Only limited summary data is available for this year.$0.01$0.00$0.66$0.66$0.00
2019Summary only. Only limited summary data is available for this year.$0.01$0.00$0.04$0.04$0.00
2018Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.00$0.01