The Smart Orchestra
Legal name: San Marcos Artists Retention and Training Orchestra
Nonprofit profile at a glance
- EIN
- 270746459
- IRS 990-N coverage
- 2025–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2013, Form 990-N 2025
- Location
- San Marcos, TX, US
- Rating confidence
- Limited
- Sector
- Symphony Orchestras
What the e-Postcard reports
- Notice states gross receipts normally $50,000 or less
- Yes
- Termination reported
- No
- Principal officer
- Anthony Perez
- Tax period began
- 2025-01-01 00:00:00
- Tax period ended
- 2025-12-31 00:00:00
- Filed website
- smartorchestra.org
Source: IRS Form 990-N, tax year 2025. These are filed notice facts, not independently verified current operations. The notice does not report exact revenue, expenses, assets, leadership compensation, or governance controls.
Overview
From its website
SMART Orchestra enriches Central Texas communities through free, high-quality orchestral performances and educational programs. Based in San Marcos, the organization cultivates local artistic talent, offers chamber music through SMART Sessions, and provides internships and volunteer opportunities. Governed by a Board of Directors and led by an Executive Director and Artistic Director, the orchestra serves as a regional hub for musical excellence and accessibility.
IRS classification
Symphony Orchestras (NTEE A69).
Filing
Its tax year 2025 Form 990-N states gross receipts are normally $50,000 or less. The notice does not report termination.
Other filing
A Form 990-EZ for tax year 2013 is also available.
Federal status
IRS automatic-revocation data records a revocation dated 2013-05-15.
Coverage
Other list screening or federal responsibility records are incomplete in the available data.
Sources: Official website capture · IRS Business Master File · IRS Form 990-N · IRS filing history · IRS Automatic Revocation List · Grant-readiness source coverage
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Postcard: tax year 2025 · gross receipts were within the e-Postcard filing limit
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.