Civic Intelligence

Smart Wisdom Center Inc.

990 • Fiscal year 2024 • EIN 83-1578764

Jan 01, 2024 to Dec 31, 2024 • Filed on May 15, 2025

Organization ProfileN/A
20 Eldridge StNew York, NY 10002

(917) 741-5872

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

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

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.00x

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

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Net Margin

2nd percentile

-415%

Higher net margin than 2% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Asset Growth

6th percentile

-75%

Faster asset growth than 6% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-89%

Faster revenue growth than 4% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$1,170

Down $3,604 (-75%) from 2023

Net Assets

Down

$1,170

Down $3,604 (-75%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin2nd percentile

Revenue

Down

$869

Down $6,731 (-89%) from 2023

Expenses

Up

$4,473

Up $1,647 (+58%) from 2023

Net Income

Down

-$3,604

Down $8,378 (-175%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$6.0K$4.0K$2.0K$0Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $4,774Liabilities 2023: $0Net Assets 2023: $4,7742023Assets 2024: $1,170Liabilities 2024: $0Net Assets 2024: $1,1702024

Highlighted filing

2024

Assets$1,170
Liabilities$0
Net Assets$1,170
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$10K$5.0K$0-$5.0KRevenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $7,600Expenses 2023: $2,826Net Income 2023: $4,7742023Revenue 2024: $869Expenses 2024: $4,473Net Income 2024: -$3,6042024

Highlighted filing

2024

Revenue$869
Expenses$4,473
Net Income-$3,604
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$869
Mission and Program Overview

Mission

To organize and conduct free and low-cost day care center for unemployed and low-income individuals and families to the chinese american community in new york county and the surrounding area by providing a safe place for the children of unemployed and working parents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,774$1,170▼ $3,604
Total Assets$4,774$1,170▼ $3,604
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,774$1,170▼ $3,604
Total Net Assets Fund Balance$4,774$1,170▼ $3,604
Total Liabilities and Net Assets / Fund Balance$4,774$1,170▼ $3,604
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Mingyan GuoPresident
Hong Xia LiVice President
Mingyan Guo-
Dong Xing LiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$869
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$869
Change in Net Assets
$-3,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,473
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$2,000$0$0$2,000
All Other Expenses$1,773$0$0$1,773
Fees for Services Accounting$700$0$0$700
Total Functional Expenses$4,473$0$0$4,473
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Filing and Contact Details

Filer

Filer Name
Smart Wisdom Center Inc
EIN
83-1578764
Phone
9177415872
Address
20 ELDRIDGE ST, New York, NY 10002

Signing Officer

Name
Mingyan Guo
Title
President
Phone
9177415872
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mingyan Guo
Formed
2018
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
KK Tax & Accounting Inc
Address
7 Chatham Square Room 804, New York, NY 10038
Preparer
Hong Cai
Phone
2123344888
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“REVIEW BEFORE FILING”

Pt VI, Line 19

“AVAILABLE UPON REQUEST”

Pt XII, Line 3B

“NO GOVERNMENTAL FUNDS”

Form 990, Part IX, Line 24E

“Bank service fee 30. 30. 0. 0.”

Form 990, Part IX, Line 24E

“Food purchase 87. 87. 0. 0.”

Form 990, Part IX, Line 24E

“MEAL 1656. 1656. 0. 0.”

Raw XML Appendix299 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.

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IRS990/GrantAmt00
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NondeductibleContributionsInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO GOVERNMENTAL FUNDS
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum09177415872
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
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ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0831578764
ReturnHeader/Filer/PhoneNum09177415872
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07 Chatham Square Room 804
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New York
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010038
ReturnHeader/PreparerPersonGrp/PhoneNum02123344888
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Hong Cai
ReturnHeader/ReturnTs02025-05-19T15:21:01-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,170
Liabilities
$0
Net assets
$1,170
Revenue
$869
Expenses
$4,473
Net income
-$3,604
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1,170$0$1,170$869$4,473$3,604
2023Detailed filing. Detailed filing data is available for this year.$4,774$0$4,774$7,600$2,826$4,774
2022Detailed filing. Detailed filing data is available for this year.$0$0$0$0$0$0
2021Detailed filing. Detailed filing data is available for this year.$0$0$0$0$0$0
2020Detailed filing. Detailed filing data is available for this year.$0$0$0$0$0$0
2019Detailed filing. Detailed filing data is available for this year.$0$0$0$0$0$0
2018Detailed filing. Detailed filing data is available for this year.$0$0$0$0$0$0