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Nonprofit · EIN 76-0497651

OPERATION SMART

Tax-exempt (reinstated) · HOUSTON, TX 77288

Financials

$950K$33K2025
Revenue Expenses · by fiscal year end
Financials of OPERATION SMART by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$950,000$33,181$916,819$939,236$0$939,236
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$950,000
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$1,000
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$1,750
Depreciation
$2,332
Program services (functional)
$33,181

Balance sheet and other

Total assets, start of year
$22,417
Total assets, end of year
$939,236
Total liabilities, end of year
$0
Net assets, end of year
$939,236
Land, buildings and equipment
$7,736
Gross receipts
$950,000
Employees
0
Year formed
1996
State of legal domicile
TX

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
GARNET COLEMANPRESIDENT
Officer
10$0
ANGELITA GOMEZSECRETARY
Officer
5$0
GLORIA COLEMANTREASURER
Officer
5$0
BARRON WALLACETRUSTEE
Officer
5$0

Address and contacts

Address (IRS master file)
PO BOX 88140, HOUSTON, TX 77288-0140
In care of
% GARNET COLEMAN
Mailing address (990-N for 2023)
PO BOX 88140, Houston TX 77288
Principal officer (990 for 2025)
GARNET COLEMAN, 4364 FACILITY LANE, Houston, TX 77021
Principal officer (990-N for 2023)
GARNET COLEMAN, 4364 FACILITY LANE, Houston TX 77021
Signed the 990
GARNET COLEMAN, PRESIDENT
Phone
(713) 522-8634
Return prepared by
JOHN L GREEN CPA ATTY AT LAW

Mission

Community Service Education

990 for the year ended December 31, 2025

Program accomplishments

  • Register and Educate Voters and Support Voters education programs and scholarships
    Expenses $33,181 · revenue $950,000

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024990-N on file

IRS record

EIN
76-0497651
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2013
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$939,236
Income (IRS master file)
$950,000

Revocation and reinstatement

Exemption revoked
November 15, 2010
Posted by the IRS
July 13, 2011
Reinstated
Effective April 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

FormYear endedRevenueExpensesAssetsReturn
990December 2025$950,000$33,181$939,236XML
990-N for 2023
Officer: GARNET COLEMAN
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: GARNET COLEMAN
December 31, 2022≤ $50,000 receipts––e-Postcard
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 76-0497651).

Questions about OPERATION SMART

What is the EIN of OPERATION SMART?
The employer identification number (EIN) of OPERATION SMART is 76-0497651.
Is OPERATION SMART tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective April 15, 2012.
Are donations to OPERATION SMART tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does OPERATION SMART 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 OPERATION SMART due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did OPERATION SMART last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of OPERATION SMART?
The 990 for the year ended December 31, 2025 names GARNET COLEMAN.
Who are the officers and directors of OPERATION SMART?
The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does OPERATION SMART have?
On its 990 for the year ended December 31, 2025 it reported revenue of $950,000, expenses of $33,181 and total assets of $939,236 at year end.

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