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

Scores are not available for this record yet.

Balance Sheet

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

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

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, 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

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.

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

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”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Jack Smart and Chaney Reifsteck are father-daughter
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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