2025-09-03T17:43:17-07:00 2024-12-31 823659180 SMART SOLUTION CONSULTING SMART SOLUTION CONSULTING RICHMOND TX 77406 990 2024-01-01 863164040 WIDGET BUSINESS TRAINING COMPANY WIDG 4046950141 1104 SATILLO COURT GRIFFIN GA 30223 DAVID MARTIN PRESIDENT 4046950141 2025-09-01 1 1 DANIELLE MARTIN P02425716 6012916229 2025-09-01 X 2024 2025-03-06 01:10:19Z DAVID MARTIN 1104 SATILLA COURT GRIFFIN GA 30223 518389 0 X X 2021 GA Training and business development with a primary emphasis on agricultural (rural, urban agriculture and forestry), computer software training, medical observation training, credit repair assistance and training, credit repair assistance and training and other entrepreneurial endeavors. 5 2 3 0 0 0 0 518389 0 0 0 0 0 0 0 518389 0 0 0 0 0 158081 0 0 0 0 301074 0 459155 0 59234 59234 118468 0 0 59234 118468 Training and business development with a primary emphasis on agricultural (rural, urban agriculture and forestry), computer software training, medical observation training, credit repair assistance and training, credit repair assistance and training and other entrepreneurial endeavors. 0 0 106850 0 0 Farmer Training & Education: The Widget Business Training Company provided hands-on training workshops to beginning and small-scale farmers. Topics included soil management, sustainable production techniques, farm recordkeeping, and regulatory compliance. These programs helped farmers adopt sustainable practices and improve productivity. 130951 0 0 Administrative Oversight and Program Management: The organization maintained a core staff including executive leadership and administrative personnel to oversee compliance, program coordination, reporting, and stakeholder communication. Compensation was provided to key contractors and officers responsible for implementing grant deliverables, coordinating relationships, and ensuring financial accountability. 93068 0 0 Farmer Training Workshops, Travel & Outreach: The organization facilitated regional training events and site visits to small farms and historically underserved communities. Program staff traveled to rural areas, delivered in-person training on recordkeeping, marketing, tax structuring, and crop insurance, and distributed printed educational materials. Expenses also included meals, supplies, and travel reimbursements related to outreach. 0 0 0 330869 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 268725 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 2 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X SMART SOLUTION CONSULTING LLC 6012916229 10607 SPARKLING STREAM TRAIL RICHMOND TX 77406 DAVID MARTIN PRESIDENT 30.00 10.00 X X X X 44316 46496 0 FRANCES MARTIN TREASURER 32.00 8 X X X 35109 48393 0 ROBERT MARTIN SECRETARY 18.00 4 X 35059 4393 0 114484 99282 0 0 0 0 0 0 0 0 0 0 491425 26964 0 518389 0 0 0 0 0 0 0 518389 0 0 0 0 0 0 0 0 0 0 0 130484 97863 32621 0 27597 20698 6899 220235 165176 55059 21140 21140 0 0 0 0 0 0 0 0 11309 11309 13778 8267 5511 7056 7056 25989 25989 1567 1567 0 0 0 0 0 0 0 0 459155 330869 128286 0 4298 1167 0 0 54936 117301 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 59234 118468 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 59234 118468 0 0 59234 118468 59234 118468 59234 0 0 0 0 0 X 1 0 1 0 X 0 0 0 51138 285884 518343 855365 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51138 285884 518343 855365 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 855365 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51138 285884 518343 855365 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED David Martin President; Spouse of Frances Martin (Treasurer) 44316 Paid as a W-2 employee for executive leadership and program implementation, and as a 1099 contractor for separate services. Compensation based on scope of services, market rates, and board-approved compensation policy 0 Frances Martin Treasurer; Spouse of David Martin (President) 35109 Paid as a W-2 employee for executive oversight, program development, and administrative duties. Compensation determined through board-approved process using comparability data and contemporaneous documentation. 0 Robert Martin Secretary; Brother of David Martin (President) 35059 Paid both as a W-2 employee for administrative support and as a 1099 contractor for additional program-related services. Hourly rates and contract terms based on market comparison and board approval. 0 Form 990, Part VI, Section A, Line 2 David Martin (Board Member/Officer) and Frances Martin (Board Member/Officer) are married. In addition, David Martin is the brother of Robert Martin (Secretary/Employee/Independent Contractor). These family relationships are disclosed pursuant to Form 990 instructions. No other officers, directors, trustees, or key employees have family or business relationships to report. Form 990, Part VI, Section A, Line 8b The organization did not have any committees with authority to act on behalf of the governing body during the tax year. Therefore, no committee meetings occurred or required documentation." Form 990, Part VI, Section B, Line 11b It is the organization's practice to provide a complete copy of the annual Form 990 to each member of the governing body prior to its filing with the IRS. The governing body is given the opportunity to review, ask questions, and provide feedback before the return is submitted. Form 990, Part VI, Section B, Line 12c The organization requires board members to annually disclose conflicts of interest. Any conflicts are reviewed and managed by the board during regular meetings. Board members with conflicts abstain from related discussions and votes. Form 990, Part VI, Section B, Line 15 The organization follows a process for determining the compensation of the CEO/Executive Director and other officers or key employees that includes: (1) review and approval by independent board members with no conflicts of interest, (2) reliance on comparability data from similar organizations in the region and industry, and (3) contemporaneous documentation of the deliberation and approval in board or committee minutes. This process was applied during the year covered by this return. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Copies may be obtained by contacting the organization's office. In addition, the organization provides its annual Form 990 and financial information as required by law. The organization experienced unexpected delays in completing its financial review and preparing documentation for its annual information return due to administrative and operational constraints. The leadership team was actively working to ensure the accuracy and completeness of the financial records, including bank reconciliations, grant reporting, and payroll confirmations, which extended beyond the original and extended deadlines. Widget Business is a small, community-focused nonprofit organization operated primarily by volunteer staff and a small administrative team. The late filing was not due to willful neglect but rather a good faith effort to meet our compliance obligations while maintaining proper stewardship over public and grant funds. The organization has implemented improved internal controls and scheduling systems to ensure all future tax filings are submitted on time. We respectfully request that any penalties associated with the late filing be waived under the IRS's First-Time Abatement Policy or Reasonable Cause criteria.