Nonprofit · EIN 81-1864253
SMART ALEC
Tax-exempt · ATLANTA, GA 30314
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $1,698 | $1,698 | $0 | $0 | $232,426 | -$232,426 |
| December 31, 2023 | 990-EZ | $46,936 | $72,805 | -$25,869 | $0 | $229,194 | -$229,194 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,698
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $309
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $300
- Occupancy
- $244
- Other expenses
- $1,154
- Program services (functional)
- $1,698
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $232,426
- Net assets, end of year
- -$232,426
- Gross receipts
- $1,698
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Sherise Brown | Board Member | 10 | $300 | $0 |
| Dwanda Lee Farmer | Board Member | 5 | $9 | $9 |
| Matthew Charles Cardinale | CEO | 10 | $0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dwanda Lee Farmer | Board Member | 7.5 | $11,800 |
| Matthew Charles Cardinale | CEO | 25 | $0 |
| Sherise Brown | Board Member | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 92667, ATLANTA, GA 30314-0667
- In care of
- % CARE OF MATTHEW CHARLES CARDINALE
- Mailing address (990-N for 2017)
- 2897 N Druid Hills Road 316, ATLANTA GA 30329
- Principal officer (990-N for 2017)
- MATTHEW CARDINALE, 2897 N Druid Hills Road 316, ATLANTA GA 30329
- Signed the 990-EZ
- MATTHEW CARDINALE, CEO
- Phone
- (404) 983-6049
- Website
- http://www.smartalec.org
Mission
Education
Program accomplishments
- Continued research and development of model public policies for affordable housing, environment, et ceteraExpenses $566
- Public interest litigation in favor of transparency and open governmentExpenses $566
- Empowerment of low income peopleExpenses $566
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-1864253
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W05)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $1,698
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $1,698 | $1,698 | $0 | IRS |
| 990-EZ | December 2023 | $46,936 | $72,805 | $0 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2017 Officer: MATTHEW CARDINALE | December 31, 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 81-1864253).
Questions about SMART ALEC
- What is the EIN of SMART ALEC?
- The employer identification number (EIN) of SMART ALEC is 81-1864253.
- Is SMART ALEC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to SMART ALEC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMART ALEC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SMART ALEC 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 ALEC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of SMART ALEC?
- The 990-N for 2017 names MATTHEW CARDINALE.
- Who are the officers and directors of SMART ALEC?
- The 990-EZ for the year ended December 31, 2024 lists 3 people; 2 received compensation from the organization, the highest $300 (Sherise Brown, Board Member).
- How much revenue does SMART ALEC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $1,698, expenses of $1,698 and total assets of $0 at year end.
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