Civic Intelligence

Let'S Be Smart Inc

EIN 20-4051556 • 501(c)3 • New York, NY

Profile

Aims to educate about the importance of animals by raising the awareness level for their rights, well-being, and care. The organization focuses on bringing communities together to promote responsible care of animals through events and hopes to foster the practice of understanding and compassion with animals. Promoting adoption/fostering programs and activities that aim to improve the livelihood of animals and support sanctuaries and other projects, are integral part of our mission.

122 E 57th Street Suite 4RNew York, NY 10022

www.letsbesmart.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.31x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

-1.0%

Higher net margin than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

-21%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,706

Down $1,508 (-21%) from 2023

Liabilities

Flat

$1,769

Flat from 2023

Net Assets

Down

$3,937

Down $1,508 (-28%) from 2023

Revenue

Up

$153,031

Up $26,414 (+21%) from 2023

Expenses

Up

$154,539

Up $29,608 (+24%) from 2023

Net Income

Down

-$1,508

Down $3,194 (-189%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20K$10K$0-$10K-$20KAssets 2020: $1,140Liabilities 2020: $11,948Net Assets 2020: -$10,8082020Assets 2021: $2,503Liabilities 2021: $11,947Net Assets 2021: -$9,4442021Assets 2022: $5,527Liabilities 2022: $1,768Net Assets 2022: $3,7592022Assets 2023: $7,214Liabilities 2023: $1,769Net Assets 2023: $5,4452023Assets 2024: $5,706Liabilities 2024: $1,769Net Assets 2024: $3,9372024

Highlighted filing

2024

Assets$5,706
Liabilities$1,769
Net Assets$3,937

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2020: $111,650Expenses 2020: $110,823Net Income 2020: $8272020Revenue 2021: $232,462Expenses 2021: $231,098Net Income 2021: $1,3642021Revenue 2022: $219,350Expenses 2022: $206,147Net Income 2022: $13,2032022Revenue 2023: $126,617Expenses 2023: $124,931Net Income 2023: $1,6862023Revenue 2024: $153,031Expenses 2024: $154,539Net Income 2024: -$1,5082024

Highlighted filing

2024

Revenue$153,031
Expenses$154,539
Net Income-$1,508

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.0
Gross Receipts
$153,031
Mission and Program Overview

Mission

Aims to educate about the importance of animals by raising the awareness level for their rights, well-being, and care. The organization focuses on bringing communities together to promote responsible care of animals through events and hopes to foster the practice of understanding and compassion with animals. Promoting adoption/fostering programs and activities that aim to improve the livelihood of animals and support sanctuaries and other projects, are integral part of our mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,214$5,706▼ $1,508
Loans From Officers Directors$1,451$1,451→ $0
Total Assets$7,214$5,706▼ $1,508
Liabilities
Accounts Payable and Accrued Expenses$181$181→ $0
Unsecured Notes Loans Payable$137$137→ $0
Total Liabilities$1,769$1,769→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,445$3,937▼ $1,508
Total Net Assets Fund Balance$5,445$3,937▼ $1,508
Total Liabilities and Net Assets / Fund Balance$7,214$5,706▼ $1,508
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tommy ArvanitidisPresident
Erica Van ReelDirector
Marly CruikshankDirector
Mary Jo KeebleDirector
Monica TaylorDirector
Shayenna TellesSecretary
Julie KelleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$152,861
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$170
All Other Contributions
$152,861
Change in Net Assets
$-1,508
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising-$30,446-$30,446
All Other Expenses$12,458$3,740-$16,198
Other Expenses$10,190--$10,190
Travel$7,646--$7,646
Insurance-$1,682-$1,682
Occupancy$1,258--$1,258
Fees for Services Legal-$675-$675
Office Expenses-$21-$21
Total Functional Expenses$117,975$36,564$0$154,539
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,451$1,451→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
Yes
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, Page 6, Part VI, Line 11B

The treasurer reviews the return and then the governing body will receives a pdf of the entire return, form 990 for their review before it is filed and are advised of the filing date.

Form 990, Page 6, Part VI, Line 12C

In addition to the requirement for directors to annually disclose their interests that could give rise to a conflict of interest, the directors have knowledge of and understand the conflict of interest policy which promotes ongoing compliance.

Form 990, Page 6, Part VI, Line 15A

The board of directors determines compensation by determining comparable compensation for like duties performed at in-profit and non-profit entities in the geographical area. This is affirmed annually in the budget process.

Form 990, Page 6, Part VI, Line 15B

The executive director recommends salary for new hires to the board chair. This is further reviewed with the human resources committee as necessary. The board votes on salary changes. Compensation surveys are used when determining salaries.

Form 990, Page 6, Part VI, Line 19

No documents available to the public. Documents that are legally required to be available to the public are available upon request.

Filing and Contact Details

Filer

Filer Name
LET'S BE SMART INC
EIN
20-4051556
Phone
6462174714
Address
122 E 57TH STREET SUITE 4R, NEW YORK, NY 10022

Signing Officer

Name
Julie Kelley
Title
Treasurer
Phone
6462174714
Signed
2025-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Kelley
Formed
2017
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Jonathan D Leone Ea CPA Mst
Address
63 WEPAWAUG RD, WOODBRIDGE, CT 06525-2424
Preparer
Jonathan D Leone
Phone
2032145073
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Aims to educate about the importance of animals by raising the awareness level for their rights, well-being, and care. The organization focuses on bringing communities together to promote responsible care of animals through events and hopes to foster the practice of understanding and compassion with animals. Promoting adoption/fostering programs and activities that aim to improve the livelihood of animals and support sanctuaries and other projects, are integral part of our mission.

Form 990, Page 2, Part III, Line 4A

Let's be s.m.a.r.t. Steps in to provide accessible education, practical for both children and adults, about the importance of animals, how to care for them, and the benefits humans reap from engaging with them. Our pawzitive program and publishing various education material promote the health and well-being of animals and their relation to human beings for social and health benefits. Let's be s.m.a.r.t. Also runs a shelter in greece which works to rescue cats in need and find adoptive, loving forever homes. Let's be s.m.a.r.t. Organizes a variety of events designed to bring communities together with the common goal of facilitating and encouraging the responsible care of animals. All of our events pair hands-on activities for all ages with education about animal benefits. Let's be s.m.a.r.t. Focuses on the implementation of solution-minded programs. Programs may include education about how to care for animals on a limited budget or small living quarters, and proper stray care and pet care.

Form 990, Part IX, Line 24E

Smart hero videos 8,349 0 0 pet adoption expenses 4,109 0 0 paypal fees 0 1,858 0 equip rental and maint 0 1,422 0 bank & service charges 0 225 0 dues and subscriptions 0 199 0 commissions 0 36 0 total 12,458 3,740 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JULIE KELLEY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AIMS TO EDUCATE ABOUT THE IMPORTANCE OF ANIMALS BY RAISING THE AWARENESS LEVEL FOR THEIR RIGHTS, WELL-BEING, AND CARE. THE ORGANIZATION FOCUSES ON BRINGING COMMUNITIES TOGETHER TO PROMOTE RESPONSIBLE CARE OF ANIMALS THROUGH EVENTS AND HOPES TO FOSTER THE PRACTICE OF UNDERSTANDING AND COMPASSION WITH ANIMALS. PROMOTING ADOPTION/FOSTERING PROGRAMS AND ACTIVITIES THAT AIM TO IMPROVE THE LIVELIHOOD OF ANIMALS AND SUPPORT SANCTUARIES AND OTHER PROJECTS, ARE INTEGRAL PART OF OUR MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LET'S BE S.M.A.R.T. STEPS IN TO PROVIDE ACCESSIBLE EDUCATION, PRACTICAL FOR BOTH CHILDREN AND ADULTS, ABOUT THE IMPORTANCE OF ANIMALS, HOW TO CARE FOR THEM, AND THE BENEFITS HUMANS REAP FROM ENGAGING WITH THEM. OUR PAWZITIVE PROGRAM AND PUBLISHING VARIOUS EDUCATION MATERIAL PROMOTE THE HEALTH AND WELL-BEING OF ANIMALS AND THEIR RELATION TO HUMAN BEINGS FOR SOCIAL AND HEALTH BENEFITS. LET'S BE S.M.A.R.T. ALSO RUNS A SHELTER IN GREECE WHICH WORKS TO RESCUE CATS IN NEED AND FIND ADOPTIVE, LOVING FOREVER HOMES. LET'S BE S.M.A.R.T. ORGANIZES A VARIETY OF EVENTS DESIGNED TO BRING COMMUNITIES TOGETHER WITH THE COMMON GOAL OF FACILITATING AND ENCOURAGING THE RESPONSIBLE CARE OF ANIMALS. ALL OF OUR EVENTS PAIR HANDS-ON ACTIVITIES FOR ALL AGES WITH EDUCATION ABOUT ANIMAL BENEFITS. LET'S BE S.M.A.R.T. FOCUSES ON THE IMPLEMENTATION OF SOLUTION-MINDED PROGRAMS. PROGRAMS MAY INCLUDE EDUCATION ABOUT HOW TO CARE FOR ANIMALS ON A LIMITED BUDGET OR SMALL LIVING QUARTERS, AND PROPER STRAY CARE AND PET CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS THE RETURN AND THEN THE GOVERNING BODY WILL RECEIVES A PDF OF THE ENTIRE RETURN, FORM 990 FOR THEIR REVIEW BEFORE IT IS FILED AND ARE ADVISED OF THE FILING DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN ADDITION TO THE REQUIREMENT FOR DIRECTORS TO ANNUALLY DISCLOSE THEIR INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST, THE DIRECTORS HAVE KNOWLEDGE OF AND UNDERSTAND THE CONFLICT OF INTEREST POLICY WHICH PROMOTES ONGOING COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS DETERMINES COMPENSATION BY DETERMINING COMPARABLE COMPENSATION FOR LIKE DUTIES PERFORMED AT IN-PROFIT AND NON-PROFIT ENTITIES IN THE GEOGRAPHICAL AREA. THIS IS AFFIRMED ANNUALLY IN THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR RECOMMENDS SALARY FOR NEW HIRES TO THE BOARD CHAIR. THIS IS FURTHER REVIEWED WITH THE HUMAN RESOURCES COMMITTEE AS NECESSARY. THE BOARD VOTES ON SALARY CHANGES. COMPENSATION SURVEYS ARE USED WHEN DETERMINING SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC. DOCUMENTS THAT ARE LEGALLY REQUIRED TO BE AVAILABLE TO THE PUBLIC ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SMART HERO VIDEOS 8,349 0 0 PET ADOPTION EXPENSES 4,109 0 0 PAYPAL FEES 0 1,858 0 EQUIP RENTAL AND MAINT 0 1,422 0 BANK & SERVICE CHARGES 0 225 0 DUES AND SUBSCRIPTIONS 0 199 0 COMMISSIONS 0 36 0 TOTAL 12,458 3,740 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE KELLEY
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LET'S BE SMART INC
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONATHAN D LEONE EA CPA MST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt063 WEPAWAUG RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODBRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JONATHAN D LEONE
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ReturnHeader/ReturnTs02025-11-16T12:40:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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