Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 47-4110902

SMART SCHOOLS INC

Tax-exempt (reinstated) · GILBERT, AZ 85233

Financials

$2.1M$2.4M2024
Revenue Expenses · by fiscal year end
Financials of SMART SCHOOLS INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$2,065,402$2,441,483-$376,081$541,300$42,033$499,267
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$10,332
Program service revenue
$2,055,070
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Other salaries and wages
$386,716
Salaries, compensation and benefits (total)
$425,962
Professional fundraising fees
$0
Program services (functional)
$1,923,541
Management and general (functional)
$517,942

Balance sheet and other

Total assets, start of year
$989,282
Total assets, end of year
$541,300
Total liabilities, end of year
$42,033
Net assets, end of year
$499,267
Net assets without donor restrictions
$499,267
Gross receipts
$2,065,402
Employees
0
Year formed
2014
State of legal domicile
AZ

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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
JAMES LEECEO
Trustee or director, Officer
5$0
BRENDA LEEDirector
Trustee or director
5$0
JEREMIAH LEEDirector
Trustee or director, Officer
5$0

Address and contacts

Address (IRS master file)
1555 N FIESTA BLVD, GILBERT, AZ 85233-1020
Mailing address (990-N for 2016)
50 n churchill ct, gilbert AZ 85234
Principal officer (990 for 2024)
JAMES LEE, 1555 N FIESTA BLVD, GILBERT, AZ 85233
Principal officer (990-N for 2016)
James Lee, 50 n churchill ct, gilbert AZ 85234
Signed the 990
JAMES LEE, CEO
Phone
(480) 689-5999
Return prepared by
ULLMANN AND COMPANY P C

Mission

SMART SCHOOLS IS A PRIVATE SCHOOL THAT EXISTS TO HELP STUDENTS COMPLETE THEIR HIGH SCHOOL EDUCATION AND GRADUATE! WE BELIEVE ALL STUDENTS DESERVE A HIGH-QUALITYEDUCATION REGARDLESS OF THEIR AGE, FINANCIAL SITUATION, NATIONALITY, ETHNICITY, ORPREVIOUS SCHOOL EXPERIENCE. OUR PROGRAM IS DELIVERED ONLINE AND OUR AWARD-WINNINGCURRICULUM IS AVAILABLE 24/7.

990 for the year ended June 30, 2025

Program accomplishments

  • SMART SCHOOLS AIMS TO PROVIDE ADULTS THE ABILITY TO GET A HIGH SCHOOL DIPLOMA THROUGH FLEXIBLE ONLINE CLASSES AND AFFORDABLE TUITION.
    Expenses $1,923,541 · revenue $2,056,070

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024Check at the IRS

IRS record

EIN
47-4110902
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2025
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B60)
Assets (IRS master file)
$541,300
Income (IRS master file)
$2,065,402

Revocation and reinstatement

Exemption revoked
November 15, 2024
Posted by the IRS
July 15, 2025
Reinstated
Effective November 15, 2024

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$2,065,402$2,441,483$541,300IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS
990-N for 2016
Officer: James Lee
June 30, 2017≤ $50,000 receipts––e-Postcard

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 47-4110902).

Questions about SMART SCHOOLS INC

What is the EIN of SMART SCHOOLS INC?
The employer identification number (EIN) of SMART SCHOOLS INC is 47-4110902.
Is SMART SCHOOLS INC tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2024 and reinstated it effective November 15, 2024.
Are donations to SMART SCHOOLS INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SMART SCHOOLS INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SMART SCHOOLS INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SMART SCHOOLS INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of SMART SCHOOLS INC?
The 990 for the year ended June 30, 2025 names JAMES LEE.
Who are the officers and directors of SMART SCHOOLS INC?
The 990 for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does SMART SCHOOLS INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $2,065,402, expenses of $2,441,483 and total assets of $541,300 at year end.

Other nonprofits in GILBERT

All nonprofits in GILBERT · Arizona · Education