Smartie Pants Academy Center Houston

Nonprofit profile at a glance

EIN
455279101
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Katy, TX, USA
Phone
8329066571
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$509,537
Expenses
$319,259
Assets
$509,537
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Chelsea Vanhook Swenney (Vice President/Treasurer)
  • Sumiko Hamilton-Hervey (CEO/President)

Highest reported compensation

  • Kamila Alexander (Director): $98,300 total reported compensation
  • Elbonie Hatter (Board Member): $78,676 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Smartie Pants Academy Center understands that children with special needs require special support. As a 501 (c) (3) childcare center catering to kids with disabilities and special needs, we do our utmost to create a supportive and safe learning environment for everyone. Our students do everything from following courses of study specially tailored to their unique interests, to learning life skills that will help them adapt to their social communities. Most importantly, our services are always delivered with love and care.

What it reported doing in 2024

Program Services Childcare

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 83
  • Accountability: 26
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.7%; rating input score 63
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37.3%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 55.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 37.3% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 62.7% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $319K in reported program spending
  • Leadership: top reported pay $98K · 5 people listed
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.