Civic Intelligence

Smart Christian Academy

EIN 93-2228772 • 501(c)3 • Urbana, IL

NTEE B20

Profile

Smart christian academys mission is to provide excellence in education in keeping christ at the center. Sca teaches a comprehensive curriculum through a biblical lens to instill a high sense of morals, strong character, a supportive framework for future leaders. This includes ministering christ to our community, achieve excellence in education and retaining relationship oriented under ephesians 4:2-3 and hebrews 10:24-25.

1912 E Windsor RdUrbana, IL 61802

smartchristianacademy.com

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.77x

Higher debt load relative to assets than 92% of similar nonprofits.

NTEE B20 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.03x

Higher debt load relative to revenue than 23% of similar nonprofits.

NTEE B20 • $1M-$5M nonprofits • Source year 2024

Net Margin

27th percentile

-1.3%

Higher net margin than 27% of similar nonprofits.

NTEE B20 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$61,600

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

NTEE B20 • $1M-$5M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$16,693

No earlier filing loaded for comparison.

Liabilities

$29,500

No earlier filing loaded for comparison.

Net Assets

-$12,807

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue23rd percentileNet Margin27th percentile

Revenue

$1,018,100

No earlier filing loaded for comparison.

Expenses

$1,030,907

No earlier filing loaded for comparison.

Net Income

-$12,807

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$40K$20K$0-$20KAssets 2024: $16,693Liabilities 2024: $29,500Net Assets 2024: -$12,8072024

Highlighted filing

2024

Assets$16,693
Liabilities$29,500
Net Assets-$12,807
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KRevenue 2024: $1,018,100Expenses 2024: $1,030,907Net Income 2024: -$12,8072024

Highlighted filing

2024

Revenue$1,018,100
Expenses$1,030,907
Net Income-$12,807
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$16,693
Liabilities
$29,500
Net assets
-$12,807
Revenue
$1,018,100
Expenses
$1,030,907
Net income
-$12,807
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.02$0.03$0.01$1.02$1.03$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,018,100
Mission and Program Overview

Mission

Provide education to students while keeping christ at the center serving students and families while ministering and building strong relationships and future leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$0$29,500▲ $29,500
Cash and Non-Interest-Bearing Accounts$0$16,693▲ $16,693
Pd in Cap Srpls Land Bldg Eqp Fund-$0-
Cap Stk Tr Prin Current Funds-$0-
Rtn Earn Endowment Incm Other Fnds-$-12,807-
Total Assets$0$16,693▲ $16,693
Liabilities
Total Liabilities$0$29,500▲ $29,500
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$-12,807▼ $12,807
Total Liabilities and Net Assets / Fund Balance$0$16,693▲ $16,693
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chaney ReifsteckBoard Member/administratorFT$61,600$61,600

Board Members and Trustees

NameTitle
Bill WalterBoard Member
Chad HettmansbergerBoard Member
Chad ReifsteckBoard Member
Jack SmartBoard Member
Kim HoukBoard Member
Phil Van NessBoard Member
Susie RappBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$10,496
Program Service Revenue
$1,007,604
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-12,807
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,030,907
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
Fees for Services Management$738,347$0$0$738,347
Occupancy$192,861$0$0$192,861
All Other Expenses$46,443$13$0$46,456
Other Expenses$20,280$0$0$20,280
Advertising$13,816$0$0$13,816
Information Technology$0$7,768$0$7,768
Office Expenses$2,966$0$0$2,966
Insurance$991$0$0$991
Travel$369$0$0$369
Total Functional Expenses$1,020,482$10,425$0$1,030,907
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-LessorLeased Employees and RentNo$891,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$29,500▲ $29,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
Smart Christian Academy
EIN
93-2228772
Phone
2173778792
Address
1912 E WINDSOR RD, URBANA, IL 61802

Signing Officer

Name
Jack Smart
Title
Director
Phone
2173778792
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Smart
Formed
2023
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
6
Employees
0
Volunteers
30

Preparer

Firm
HD Financial LLC
Address
2918 Crossing Ct Ste E, Champaign, IL 61822
Preparer
Chad Hettmansberger
Phone
2173598000
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“990 will be made available”

Pt VI, Line 12C

“Used during the Board Meeting setting”

Pt VI, Line 15A

“Compensation was discussed regarding administrator of school with Board”

Pt VI, Line 19

“Governing Documents are made available upon request”

Pt VII, Col (E)

“Not applicable”

Pt VII, Col (F)

“Not applicable”

Pt VIII

“Tuition and Fees from students”

Pt VI, Line 2

“Jack Smart and Chaney Reifsteck are father-daughter”

Pt VI, Line 3

“Management company Little Hearts and Hands Academy manages the non-profit”

Pt VI, Line 15B

“Decision was made to not compensate this group of people”

Raw XML AppendixShowing 400 of 420 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/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER/ADMINISTRATOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02023
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/FundraisingAmt010496
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
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IRS990/GrantToRelatedPersonInd0false
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIIInd0X
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IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt07768
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IRS990/InformationTechnologyGrp/TotalAmt07768
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt0991
IRS990/InsuranceGrp/TotalAmt0991
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt029500
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 will be made available
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Used during the Board Meeting setting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation was discussed regarding administrator of school with Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing Documents are made available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Not applicable
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Not applicable
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Tuition and Fees from students
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Jack Smart and Chaney Reifsteck are father-daughter
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Management company Little Hearts and Hands Academy manages the non-profit
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Decision was made to not compensate this group of people
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VII, Col (E)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VII, Col (F)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 15b
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0843169494
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct00.00000
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0MANAGEMENT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0LITTLE HEARTS & HANDS ACADEMY INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt01912 E WINDSOR RD
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0URBANA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd061802
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0true
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0891115
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LITTLE HEARTS AND HANDS ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0MGT
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt00
IRS990/TotalAssetsEOYAmt016693
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt016693
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010496
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010425
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01020482
IRS990/TotalFunctionalExpensesGrp/TotalAmt01030907
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt029500
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt029500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-12807
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01020482
IRS990/TotalProgramServiceRevenueAmt01007604
IRS990/TotalReportableCompFromOrgAmt061600
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01007604
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01018100
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016693
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0369
IRS990/TravelGrp/TotalAmt0369
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01912 E WINDSOR RD
IRS990/USAddress/CityNm0URBANA
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061802
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0https://smartchristianacademy.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACK SMART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02173778792
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART CHRISTIAN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0SMAR

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