Civic Intelligence

Smartmeme DBA Center for Story-Based Strategy

990 • Fiscal year 2016 • EIN 20-1897585

Aug 01, 2015 to Jul 31, 2016 • Filed on Jun 08, 2017

654 13th StreetOakland, CA 94612

(510) 903-1809

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.10x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

60th percentile

0.07x

Higher debt load relative to revenue than 60% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

74th percentile

15%

Higher net margin than 74% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

78th percentile

19%

Faster asset growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

17%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$661,837

Up $106,184 (+19%) from 2015

Net Assets

Up

$598,841

Up $129,710 (+28%) from 2015

Liabilities

Down

$62,996

Down $23,526 (-27%) from 2015

Revenue

Up

$846,790

Up $121,385 (+17%) from 2015

Expenses

Up

$717,080

Up $85,906 (+14%) from 2015

Net Income

Up

$129,710

Up $35,479 (+38%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $279,715Liabilities 2012: $53,770Net Assets 2012: $225,9452012Assets 2013: $379,100Liabilities 2013: $56,600Net Assets 2013: $322,5002013Assets 2014: $418,601Liabilities 2014: $43,701Net Assets 2014: $374,9002014Assets 2015: $555,653Liabilities 2015: $86,522Net Assets 2015: $469,1312015Assets 2016: $661,837Liabilities 2016: $62,996Net Assets 2016: $598,8412016Assets 2017: $954,747Liabilities 2017: $60,749Net Assets 2017: $893,9982017Assets 2018: $987,000Liabilities 2018: $64,579Net Assets 2018: $922,4212018Assets 2019: $983,527Liabilities 2019: $135,323Net Assets 2019: $848,2042019Assets 2020: $1,842,700Liabilities 2020: $390,128Net Assets 2020: $1,452,5722020Assets 2021: $2,683,742Liabilities 2021: $545,479Net Assets 2021: $2,138,2632021Assets 2022: $2,961,906Liabilities 2022: $223,844Net Assets 2022: $2,738,0622022Assets 2023: $3,119,879Liabilities 2023: $301,847Net Assets 2023: $2,818,0322023Assets 2024: $5,309,193Liabilities 2024: $309,404Net Assets 2024: $4,999,7892024

Highlighted filing

2016

Assets$661,837
Liabilities$62,996
Net Assets$598,841

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $562,542Expenses 2012: $428,373Net Income 2012: $134,1692012Revenue 2013: $594,978Expenses 2013: $498,423Net Income 2013: $96,5552013Revenue 2014: $504,340Expenses 2014: $451,940Net Income 2014: $52,4002014Revenue 2015: $725,405Expenses 2015: $631,174Net Income 2015: $94,2312015Revenue 2016: $846,790Expenses 2016: $717,080Net Income 2016: $129,7102016Revenue 2017: $1,018,197Expenses 2017: $723,040Net Income 2017: $295,1572017Revenue 2018: $1,095,990Expenses 2018: $1,067,567Net Income 2018: $28,4232018Revenue 2019: $1,121,149Expenses 2019: $1,195,366Net Income 2019: -$74,2172019Revenue 2020: $1,843,727Expenses 2020: $1,239,359Net Income 2020: $604,3682020Revenue 2021: $1,981,299Expenses 2021: $1,295,608Net Income 2021: $685,6912021Revenue 2022: $1,968,605Expenses 2022: $1,368,806Net Income 2022: $599,7992022Revenue 2023: $1,678,377Expenses 2023: $1,598,407Net Income 2023: $79,9702023Revenue 2024: $4,218,156Expenses 2024: $2,036,399Net Income 2024: $2,181,7572024

Highlighted filing

2016

Revenue$846,790
Expenses$717,080
Net Income$129,710
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jun 8, 2017
Return Version
2015v3.0
Gross Receipts
$846,790
Mission and Program Overview

Mission

Smartmeme inc. Dba center for story-based strategy (css) is a national strategy center dedicated to harnessing the power of narrative for movement building and social change. Css provides social, economic and ecological justice leaders, organizations and alliances the strategic support to reframe issues and win critical campaigns. We use story-based approaches to amplify the impact of grassroots organizing, to communicate transformative possibilities and to re-imagine social change strategy. Through training and consulting, weve supported over 300 nonprofit organizations and 6,000 individual change agents.

smartMeme offers nonprofit networks and organizations the analysis, training and strategic support for their communications needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$194,218$410,975▲ $216,757
Accounts Receivable$324,085$226,402▼ $97,683
Savings and Temporary Cash Investments$20,037$20,047▲ $10
Prepaid Expenses and Deferred Charges$15,525$2,625▼ $12,900
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$555,653$661,837▲ $106,184
Other Assets Total$1,788$1,788→ $0
Liabilities
Accounts Payable and Accrued Expenses$86,522$37,996▼ $48,526
Deferred Revenue-$25,000-
Total Liabilities$86,522$62,996▼ $23,526
Net Assets / Fund Balance
Unrestricted Net Assets$144,131$378,841▲ $234,710
Temporarily Rstr Net Assets$325,000$220,000▼ $105,000
Total Net Assets Fund Balance$469,131$598,841▲ $129,710
Total Liabilities and Net Assets / Fund Balance$555,653$661,837▲ $106,184

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$6,527$6,527
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christine CorderoExecutive DirectorFT$59,450$59,450

Board Members and Trustees

NameTitle
Amara PossianChairman
Jennifer DillionVice Chair
Gopal DayaneniDirector
Jacqueline PattersonDirector
Jihan GearonDirector
Jonathan SmuckerDirector
Miya YoshitaniDirector
Celia AlarioSecretary
Gilda HaasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$618,669
Program Service Revenue
$226,466
Investment Income
$41
Other Revenue
$1,614
All Other Contributions
$618,669
Change in Net Assets
$129,710

Audited Revenue Reconciliation

Revenue per Audited Statements
$846,790
Total Revenue per Audited Statements
$846,790
Total Revenue per Form 990
$846,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$423,550
Salaries, Compensation, and Employee Benefits$263,550
Total Fundraising Expense$56,915
Professional Fundraising Fees$29,980
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$204,964$28,201$1,849$235,014
Other Salaries and Wages$127,750$13,125$12,630$153,505
Current Officers, Directors, Trustees, and Key Employees$49,475$5,083$4,892$59,450
Other Employee Benefits$22,507$7,046$2,234$31,787
Fees for Services Professional Fundraising--$29,980$29,980
Occupancy$20,883$2,393$1,909$25,185
Payroll Taxes$15,397$1,848$1,563$18,808
Fees for Services Accounting-$11,250-$11,250
Office Expenses$8,147$294$344$8,785
Information Technology$5,532$1,361$502$7,395
All Other Expenses$4,294$2,631$277$7,202
Travel$6,685$251$126$7,062
Conferences and Meetings$1,890$4,636$348$6,874
Insurance$3,061$1,552$236$4,849
Other Expenses$3,097$18$25$3,140
Total Functional Expenses$580,476$79,689$56,915$717,080

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$717,080
Total Expenses per Audited Statements$717,080
Total Expenses per Form 990$717,080
International Activity

International Summary

Employees
3
Spending
$1,500

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Athens, GreeceCustomized Consulting WorkshopExp Covered by American Org03$1,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$29,980
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Employees and Board members of the organization are required to put in writing their conflicting interests when they first become an employee or Board member; then these are reviewed and updated annually.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The organizations consultant assisted SmartMeme in crafting a salary-scale policy, which was approved by the Board of Directors. Each year the Board conducts an Annual Evaluation of the E.D. and makes a decision about the salary rate for the upcoming fiscal year, then approves it with the organizational annual budget.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Federal Tax Returns are available at guidestar.org.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Smartmeme
EIN
20-1897585
Phone
5109031809
Address
654 13th Street, Oakland, CA 94612

Signing Officer

Name
Christine Cordero
Title
Executive Director
Signed
2017-06-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine Cordero
Formed
2004
Legal Domicile
Vt
Voting Board Members
9
Independent Board Members
9
Employees
5

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520-4939
Preparer
Suzanne R Healy
Phone
9256030800
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization has received exempt status under section 501(c) (3) of the Internal Revenue Code, the State of Vermont and Section 23701(d) of the State of California Revenue and Taxation Code.The Organization has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.

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IRS990/Desc0TRAIN: PROVIDE TRAINING AND ADVANCED TRAINING TO OVER 150 KEY NONPROFIT LEADERS AND GROW CSSS TRAINING CAPACITY AND PRACTITIONERS NETWORK.MOVEMENT BUILDING: STRENGTHEN BROADER NONPROFIT NETWORKS THROUGH PARTNERSHIP WITH AND BUILDING CONNECTIONS BETWEEN ALLIED ORGANIZATIONS.OUR WORK THIS YEAR HAS CONTINUED TO GROW, HONING OUR TRAINING TOOLS AND METHODS, AND REACHING MORE AND MORE INDIVIDUALS AND GROUPS WORKING FOR CHANGE.
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IRS990/MissionDesc0SMARTMEME INC. DBA CENTER FOR STORY-BASED STRATEGY (CSS) IS A NATIONAL STRATEGY CENTER DEDICATED TO HARNESSING THE POWER OF NARRATIVE FOR MOVEMENT BUILDING AND SOCIAL CHANGE. CSS PROVIDES SOCIAL, ECONOMIC AND ECOLOGICAL JUSTICE LEADERS, ORGANIZATIONS AND ALLIANCES THE STRATEGIC SUPPORT TO REFRAME ISSUES AND WIN CRITICAL CAMPAIGNS. WE USE STORY-BASED APPROACHES TO AMPLIFY THE IMPACT OF GRASSROOTS ORGANIZING, TO COMMUNICATE TRANSFORMATIVE POSSIBILITIES AND TO RE-IMAGINE SOCIAL CHANGE STRATEGY. THROUGH TRAINING AND CONSULTING, WEVE SUPPORTED OVER 300 NONPROFIT ORGANIZATIONS AND 6,000 INDIVIDUAL CHANGE AGENTS.
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