Civic Intelligence

Smartmeme DBA Center for Story-Based Strategy

990 • Fiscal year 2024 • EIN 20-1897585

Aug 01, 2023 to Jul 31, 2024 • Filed on Jun 11, 2025

1212 Preservation Park Way Ste 100Oakland, CA 94612

(475) 242-2348

Siviq Scores

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

Liabilities / Assets

40th percentile

0.06x

Higher debt load relative to assets than 40% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.07x

Higher debt load relative to revenue than 35% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

89th percentile

52%

Higher net margin than 89% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

93rd percentile

70%

Faster asset growth than 93% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

151%

Faster revenue growth than 95% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,309,193

Up $2,189,314 (+70%) from 2023

Net Assets

Up

$4,999,789

Up $2,181,757 (+77%) from 2023

Liabilities

Up

$309,404

Up $7,557 (+2.5%) from 2023

Revenue

Up

$4,218,156

Up $2,539,779 (+151%) from 2023

Expenses

Up

$2,036,399

Up $437,992 (+27%) from 2023

Net Income

Up

$2,181,757

Up $2,101,787 (+2628%) from 2023

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

2024

Assets$5,309,193
Liabilities$309,404
Net Assets$4,999,789

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

2024

Revenue$4,218,156
Expenses$2,036,399
Net Income$2,181,757
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 11, 2025
Return Version
2023v6.0
Gross Receipts
$4,218,156
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, inc. Dba center for story-based strategy (css) cultivates imagination spaces where story, grassroots leadership, organizing, and democracy are interwoven strategies to build power.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$926,702$2,552,648▲ $1,625,946
Cash and Non-Interest-Bearing Accounts$1,209,311$1,726,900▲ $517,589
Savings and Temporary Cash Investments$958,176$975,774▲ $17,598
Prepaid Expenses and Deferred Charges$5,743$7,954▲ $2,211
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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$3,119,879$5,309,193▲ $2,189,314
Other Assets Total$19,947$45,917▲ $25,970
Liabilities
Accounts Payable and Accrued Expenses$103,916$231,713▲ $127,797
Deferred Revenue$141,500--
Other Liabilities$56,431$77,691▲ $21,260
Total Liabilities$301,847$309,404▲ $7,557
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,820,648$3,122,289▲ $1,301,641
Net Assets With Donor Restrictions$997,384$1,877,500▲ $880,116
Total Net Assets Fund Balance$2,818,032$4,999,789▲ $2,181,757
Total Liabilities and Net Assets / Fund Balance$3,119,879$5,309,193▲ $2,189,314
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul CastroInterim EDPT$135,000$135,000
Zakiya ScottStrategy DirectorFT$100,556$100,556

Board Members and Trustees

NameTitle
Reuben Tihi HayslettBoard President
Jamila BrownVice President
Ivy BrashearBoard Member
Nayantara SenExecutive Director
Sara DillonOutgng Secretar
Michael PremoOutgng Treasure
Yee Won ChongOutgngTreasurer
Dallas GoldtoothOutgoing Pres.
Angus MaguireSecretary
Seng SoSecretary
Kedar ReddyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,967,578
Program Service Revenue
$230,579
Investment Income
$19,879
Other Revenue
$120
All Other Contributions
$3,967,578
Change in Net Assets
$2,181,757

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,218,156
Revenue Not Reported on Form 990
$2,500
Total Revenue per Audited Statements
$4,220,656
Total Revenue per Form 990
$4,218,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,096,189
Other Expenses$728,513
Grants and Similar Amounts Paid$211,697
Total Fundraising Expense$190,341
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$575,209$92,108$116,200$783,517
Current Officers, Directors, Trustees, and Key Employees$99,108$15,870$20,022$135,000
Foreign Grants$130,197--$130,197
Payroll Taxes$47,818$39,173$9,423$96,414
Grants to Domestic Orgs$81,500--$81,500
Other Employee Benefits$59,868$8,865$12,525$81,258
Travel$52,253$135$207$52,595
All Other Expenses$27,783$20,608$130$48,521
Fees for Services Other$31,844$4,886$6,950$43,680
Conferences and Meetings$24,166$10,891$5,374$40,431
Fees for Services Accounting-$34,722-$34,722
Occupancy$21,864$3,373$4,692$29,929
Information Technology$22,309$2,799$3,886$28,994
Other Expenses$14,693$2,626$3,069$20,388
Insurance$13,195$2,218$2,876$18,289
Interest-$9,162-$9,162
Office Expenses$1,172$5,006$205$6,383
Total Functional Expenses$1,590,171$255,887$190,341$2,036,399

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,038,899
Expenses per Audited Statements$2,036,399
Total Expenses per Form 990$2,036,399
Expenses Not Reported on Form 990$2,500
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Black Organizing ProjectOakland, CA-Re-grants$25,000
Central Valley Movement BuildSacramento, CA-Re-grants$25,000
Gender & Sexualities AllianceSan Francisco, CA-Re-grants$25,000
Movement GenerationBerkeley, CA-Re-grants$6,500

International Summary

Employees
1
Spending
$130,197

International Compliance

Foreign grant records maintained
Yes
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
MexicoTrainingsRemote Employee01$130,197
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Reuben Tihi HayslettBoard MemberTraining SupportNo$25,460
Angus MaguireBoard MemberTrainingNo$3,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sabbatical Payable$77,691
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Section B, Line 11B

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, Section B, Line 12C

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. Annual Declarations of Conflict of Interest are distributed and signed by the CSS Board of Directors at the beginning of each Fiscal Year.

Form 990, Part VI, Section B, Line 15A

The organization determines the compensation of key employees, including the Executive Director (or CEO/top management official), by reviewing market data and comparable compensation levels for similar positions at organizations of comparable size, budget, and mission and taking into account the organizations financial data. This includes researching publicly available data from nonprofit compensation surveys, Form 990 filings of peer organizations, and other relevant industry benchmarks.

Form 990, Part VI, Section C, Line 18

Federal Tax Returns are available at guidestar.org & ProPublica.

Form 990, Part VI, Section C, Line 19

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
4752422348
Address
1212 Preservation Park Way Ste 100, Oakland, CA 94612

Signing Officer

Name
Angus Maguire
Title
Board President
Signed
2025-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reuben Tihi Hayslett
Formed
2004
Legal Domicile
Vt
Voting Board Members
12
Independent Board Members
10
Employees
12

Preparer

Firm
Healy and Associates
Address
1200 CONCORD AVE STE 250, CONCORD, CA 94520
Preparer
Hasina Sabrina Chowdhury
Phone
9256030800
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Partnerships: CommOp CSS & their partner organizations successfully concluded a three-year project focused on advancing narrative and communications strategies for community led initiatives. Through a fellowship program, twenty fellows designed and implemented narrative projects that applied strategic communications and SBS tools to key initiatives within their local contexts. Through comprehensive training, individualized coaching, and four virtual narrative co-learning spaces, fellows refined their project concepts, received feedback from SBS practitioners and peers, and deepened their skills in using narrative as a tool for healthier communities.

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0CSS Network: CSS advanced its narrative strategy work through three key initiatives designed to build capacity and support leadership development for organizations. First, CSS convened a series of collaborative learning spaces & fellowships that fostered co-creation, relationship-building, and shared learning across organizations. These sessions focused on developing narrative initiatives and strengthening participants' proficiency in Story-Based Strategy (SBS) methods.
IRS990/ProgSrvcAccomActy3Grp/Desc0Partnerships: Healthy & Safe Schools: In the first year of a two-year initiative, CSS implemented a structured, multi-phase framework designed to support a cohort of organizations in the adoption and application of SBS methodologies. This initiative facilitated the development of a cohesive meta-narrative and integrated long-term communication strategies to strengthen campaign effectiveness and advance community capacity of participating organizations working to promote and grow healthy schools.
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