2026-03-18T10:20:43-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STREET SUITE 1000 PEORIA IL 61602 990 2024-07-01 800780625 SMITH ACADEMY FOR EXCELLENCE SMIT 5172033716 2125 UNIVERSITY PARK DRIVE OKEMOS MI 48864 MELINDA BENKOVSKY CHIEF FINANCIAL OFFICER 5172033716 2026-03-09 1 1 ANDREW SMITH CPA P01518894 3096714500 2026-03-09 2024 2025-03-06 01:10:19Z X MELINDA BENKOVSKY 2125 UNIVERSITY PARK DRIVE OKEMOS MI 48864 1016809 0 X WWW.FWSAFE.COM X 2012 IN THE MISSION OF THE ACADEMY IS BASED ON A HOLISTIC APPROACH TO EDUCATION. ACADEMIC RIGOR IS CRITICAL AND IS BOLSTERED BY CHARACTER EDUCATION AND SERVICE LEARNING AS WELL AS COLLEGE PREPARATION. THE ACADEMY COLLABORATES WITH FAMILIES, COMMUNITY PARTNERS AND INSTITUTIONS OF HIGHER EDUCATION AS WE FULFILL OUR MISSION. 5 4 0 1 0 0 3272487 994017 3018 4220 0 6880 1452 11692 3276957 1016809 0 0 0 0 0 0 0 0 0 1491421 1224577 1491421 1224577 1785536 -207768 3112756 2915576 157000 167588 2955756 2747988 X THE MISSION OF THE ACADEMY IS BASED ON A HOLISTIC APPROACH TO EDUCATION. ACADEMIC RIGOR IS CRITICAL AND IS BOLSTERED BY CHARACTER EDUCATION AND SERVICE LEARNING AS WELL AS COLLEGE PREPARATION. THE ACADEMY COLLABORATES WITH FAMILIES, COMMUNITY PARTNERS AND INSTITUTIONS OF HIGHER EDUCATION AS WE FULFILL OUR MISSION. 0 0 472817 15912 EDUCATIONAL EQUITY FOR AT-RISK STUDENTS IN FORT WAYNE, INDIANA AND VICINITY. DURING THE 2024-2025 SCHOOL YEAR, THE ACADEMY SERVED APPROXIMATELY 65 STUDENTS IN GRADES FOUR TO TWELVE. 472817 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 1 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X MELINDA BENKOVSKY 5172033716 2125 UNIVERSITY PARK DRIVE OKEMOS MI 48864 X YUL CRAIG MARTIN PRESIDENT 0.25 X X 0 0 0 DR ROGER W RINGENBERG VICE-PRESIDENT 0.25 X X 0 0 0 REMOUND W WRIGHT II SECRETARY/TREASURER 0.25 X X 0 0 0 JOHN DORTCH TRUSTEE 0.25 X 0 0 0 CAMERON SMITH TRUSTEE 0.25 X 0 0 0 MELINDA BENKOVSKY CHIEF FINANCIAL OFFICER 2.50 X 0 0 0 COREY SMITH SCHOOL LEADER 47.50 X 0 0 0 0 0 0 0 0 0 0 THE LEONA GROUP 2125 UNIVERSITY PARK DRIVE OKEMOS MI 48864 MANAGEMENT & STAFFING SERVICES 756963 1 948373 45644 3000 994017 STUDENT FEES 611710 4220 4220 4220 6880 0 6880 6880 6880 MISCELLANEOUS 611710 11692 11692 11692 1016809 15912 0 6880 X 25956 25956 849592 408844 440748 35119 25397 9722 102566 102566 65117 65117 34232 34232 REPAIRS AND MAINTENANCE 47798 47798 FOOD COSTS 38226 38226 AUTHORIZER OVERSIGHT FE 16235 16235 OTHER EXPENSES 9736 350 9386 1224577 472817 751760 0 294318 68619 94144 53771 7409 7409 3088617 302840 2716885 2785777 3112756 2915576 63977 90225 93023 77363 157000 167588 X 2398019 2185686 557737 562302 2955756 2747988 3112756 2915576 -207768 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 157539 157539 2111879 66522 2045357 3800 3800 0 343654 232518 111136 471745 471745 2785777 X 1016809 0 1016809 0 1016809 1224577 0 1224577 0 1224577 PART X, LINE 2: THE ACADEMY HAS RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING THAT IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION; HOWEVER, THE ACADEMY WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEAR ENDED JUNE 30, 2025, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE ACADEMY TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE ACADEMY HAS EXAMINED THIS ISSUE AND HAS DETERMINED THAT THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS AFTER 2022 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WHEN ADVERTISEMENTS ARE PLACED IN LOCAL NEWSPAPERS OR THROUGH BROADCAST MEDIA TO SOLICIT NEW STUDENTS IT IS STATED THAT THE ACADEMY DOES NOT DISCRIMINATE IN ANY WAY. SCHEDULE E, PART I, LINE 6 THE ACADEMY RECEIVES STATE FUNDING AND FEDERAL FUNDS UNDER VARIOUS EDUCATIONAL PROGRAMS ADMINISTERED BY THE INDIANA DEPARTMENT OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 2 COREY SMITH IS THE SCHOOL LEADER AND CO FOUNDER FOR SMITH ACADEMY FOR EXCELLENCE AND HIS BROTHER CAMERON SMITH IS PART OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 3 THE LEONA GROUP LLC- MANAGEMENT SERVICES/STAFFING SERVICES FORM 990, PART VI, SECTION B, LINE 11B STAFF ACCOUNTANT PROVIDES SUPPORTING DATA THAT IS NOT INCLUDED IN THE FINANCIAL AUDIT, REVIEWED BY CFO, SUBMITTED TO TAX PREPARER, DRAFT OF RETURN IS REVIEWED BY STAFF ACCOUNTANT AND CFO AND FINAL RETURN IS SIGNED BY BOARD PRESIDENT. FORM 990, PART VI, SECTION B, LINE 12C STATEMENTS OF ASSURANCES ARE SIGNED AT THE ANNUAL ORGANIZATIONAL MEETING. IF A CONFLICT OF INTEREST AROSE THAT DIRECTOR WOULD NOT PARTICIPATE IN THE VOTE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 5,379. MANAGEMENT AND GENERAL EXPENSES 91,681. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 97,060. STAFFING SERVICES: PROGRAM SERVICE EXPENSES 403,465. MANAGEMENT AND GENERAL EXPENSES 349,067. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 752,532. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PROCESS FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.