Nonprofit · EIN 01-0740608
SMART PLACE ADULT AND CHILDREN SERVICES INC
Tax-exempt (reinstated) · DECATUR, GA 30035
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $0 | $19,727 | -$19,727 | $740,452 | $0 | $740,452 |
| December 31, 2023 | 990 | $0 | $19,726 | -$19,726 | $2,517,738 | $0 | $2,517,738 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $19,727
- Program services (functional)
- $19,727
Balance sheet and other
- Total assets, start of year
- $645,452
- Total assets, end of year
- $740,452
- Total liabilities, end of year
- $0
- Net assets, end of year
- $740,452
- Land, buildings and equipment
- $740,452
- Net assets without donor restrictions
- $740,452
- Gross receipts
- $0
- Employees
- 5
- Year formed
- 2000
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONATHAN MITCHELL | PRESIDENT Trustee or director | 0 | $0 |
| KENT WADE | VICE PRESIDENT Trustee or director | 0 | $0 |
| MARILYN LEWIS | TREASURER Trustee or director | 0 | $0 |
| CONSTANCE DAISE | SECRETARY Trustee or director | 0 | $0 |
| IANS MULLINS | BOARD MEMBER Trustee or director | 0 | $0 |
| TERESA PUNZI | DIRECTOR Officer, Highest-paid employee | 40 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERESA PUNZI | DIRECTOR Officer, Highest-paid employee | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 1916 GELNFAIR RD, DECATUR, GA 30035-0000
- In care of
- % TERESA PUNZI
- Principal officer (990 for 2024)
- TERESA PUNZI, 1916 GLENFAIR RD, Decatur, GA 30035
- Signed the 990
- TERESA PUNZI, PRESIDENT
- Phone
- (404) 288-1701
- Return prepared by
- LEWIS CPA BUSINESS SERVICES
Mission
Our mission is to support people with mental and physical challenges in a respectfulsafe and productive environment that enables them to reach their highest level of individual independence.
Program accomplishments
- Our mission is to support people with mental and physical challenges in a respectfulsafe and productive environment that enables them to reach their highest level of individual independencewhile collaborating with families and other service organizations to expand each individuals opportunitiesExpenses $19,727
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 01-0740608
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P70)
- Assets (IRS master file)
- $740,452
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- February 22, 2012
- Reinstated
- Effective October 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $0 | $19,727 | $740,452 | XML |
| 990 | December 2023 | $0 | $19,726 | $2,517,738 | XML |
| 990 | December 2022 | $0 | $472,876 | $858,972 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 01-0740608).
Questions about SMART PLACE ADULT AND CHILDREN SERVICES INC
- What is the EIN of SMART PLACE ADULT AND CHILDREN SERVICES INC?
- The employer identification number (EIN) of SMART PLACE ADULT AND CHILDREN SERVICES INC is 01-0740608.
- Is SMART PLACE ADULT AND CHILDREN SERVICES INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective October 15, 2012.
- Are donations to SMART PLACE ADULT AND CHILDREN SERVICES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMART PLACE ADULT AND CHILDREN SERVICES INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SMART PLACE ADULT AND CHILDREN SERVICES INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMART PLACE ADULT AND CHILDREN SERVICES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SMART PLACE ADULT AND CHILDREN SERVICES INC?
- The 990 for the year ended December 31, 2024 names TERESA PUNZI.
- Who are the officers and directors of SMART PLACE ADULT AND CHILDREN SERVICES INC?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does SMART PLACE ADULT AND CHILDREN SERVICES INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $0, expenses of $19,727 and total assets of $740,452 at year end.
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