it depends on what you mean by smart. reed might do better in a lab than bruce wayne, butin practical intelligence batman would be ahead.reed becomes facinated by strange new things easily and forgets everything else, in a combat situation that isnt all that smart to do.
the one person who stood out in my mind as soon as i saw this was thanos. hes pretty much mastered it all, science, planning, manipulating and combat intelligence.
as far as an actual iq goes id say reeds probably the highest on earth. modok is possibly smarter, as well as the leader, but i dont think apocalypse is. every second villain is supposed to have a genius iq, its tacked on to half their profiles. modulus from the sentient arc might be smarter too. doom is on reeds level, but not quite as smart. some of the others i dont know much about so i wont comment.
so discounting beings like galactus, the major one i see being smarter than reed in pretty much every way is thanos. hes always a step ahead, hes destroyed the universe, gained unlimited power more than once and he tricked the surfer into unwittingly helping him kill off half a planet as soon as he was revived. on top of that, he made a deal with mephisto and came out on top.