Civic Intelligence

Smarthistory Inc.

990 • Fiscal year 2018 • EIN 27-2115614

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

10 Woodbrook RoadPleasantville, NY 10570

(914) 773-1745

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

2018 filings • NTEE A • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2018 filings • NTEE A • $1M-$5M nonprofits • Source year 2018

Net Margin

89th percentile

45%

Higher net margin than 89% of similar nonprofits.

2018 filings • NTEE A • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$182,799

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2018 filings • NTEE A • $1M-$5M nonprofits • Source year 2018

Asset Growth

93rd percentile

70%

Faster asset growth than 93% of similar nonprofits.

2018 filings • NTEE A • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

92nd percentile

98%

Faster revenue growth than 92% of similar nonprofits.

2018 filings • NTEE A • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,504,761

Up $620,985 (+70%) from 2017

Net Assets

Up

$1,477,671

Up $605,612 (+69%) from 2017

Liabilities

Up

$27,090

Up $15,373 (+131%) from 2017

Revenue

Up

$1,341,925

Up $663,487 (+98%) from 2017

Expenses

Up

$736,313

Up $223,004 (+43%) from 2017

Net Income

Up

$605,612

Up $440,483 (+267%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $6,507Liabilities 2015: $0Net Assets 2015: $6,5072015Assets 2017: $883,776Liabilities 2017: $11,717Net Assets 2017: $872,0592017Assets 2018: $1,504,761Liabilities 2018: $27,090Net Assets 2018: $1,477,6712018Assets 2019: $1,483,925Liabilities 2019: $19,305Net Assets 2019: $1,464,6202019Assets 2020: $1,476,203Liabilities 2020: $38,637Net Assets 2020: $1,437,5662020Assets 2022: $1,743,864Liabilities 2022: $42,790Net Assets 2022: $1,701,0742022Assets 2024: $1,334,918Liabilities 2024: $41,320Net Assets 2024: $1,293,5982024

Highlighted filing

2018

Assets$1,504,761
Liabilities$27,090
Net Assets$1,477,671

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $12,000Expenses 2015: $5,493Net Income 2015: $6,5072015Revenue 2017: $678,438Expenses 2017: $513,309Net Income 2017: $165,1292017Revenue 2018: $1,341,925Expenses 2018: $736,313Net Income 2018: $605,6122018Revenue 2019: $818,671Expenses 2019: $833,730Net Income 2019: -$15,0592019Revenue 2020: $1,030,132Expenses 2020: $1,055,357Net Income 2020: -$25,2252020Revenue 2022: $980,741Expenses 2022: $1,316,919Net Income 2022: -$336,1782022Revenue 2024: $1,103,950Expenses 2024: $1,160,550Net Income 2024: -$56,6002024

Highlighted filing

2018

Revenue$1,341,925
Expenses$736,313
Net Income$605,612
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$1,341,925
Mission and Program Overview

Mission

The organization seeks to advance art history, research and education through the open sharing of resources and knowledge using relevant technology. The organization's growing collection of videos and essays are designed to be engaging and conversational and are provided to the public free of charge.

Advancing art history, research and education through the open sharing of resources and knowledge using relevant technology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$883,776$1,493,556▲ $609,780
Prepaid Expenses and Deferred Charges-$11,205-
Total Assets$883,776$1,504,761▲ $620,985
Liabilities
Accounts Payable and Accrued Expenses$11,717$27,090▲ $15,373
Total Liabilities$11,717$27,090▲ $15,373
Net Assets / Fund Balance
Unrestricted Net Assets$475,109$865,924▲ $390,815
Temporarily Rstr Net Assets$396,950$611,747▲ $214,797
Total Net Assets Fund Balance$872,059$1,477,671▲ $605,612
Total Liabilities and Net Assets / Fund Balance$883,776$1,504,761▲ $620,985
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven ZuckerCo-executive DirectorFT$154,534$28,265$182,799
Beth HarrisCo-executive DirectorFT$166,000$6,640$172,640

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,341,925
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,213,486
Change in Net Assets
$605,612

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,341,925
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,341,925
Total Revenue per Form 990
$1,341,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$472,503
Other Expenses$263,810
Total Fundraising Expense$66,051
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$267,759$13,194$39,581$320,534
Fees for Services Other$61,545$10,944$4,500$76,989
Information Technology$76,179--$76,179
Other Salaries and Wages$63,041$3,106$9,319$75,466
Travel$48,262-$3,313$51,575
Conferences and Meetings$33,274-$448$33,722
Other Employee Benefits$28,722$1,177$3,530$33,429
Payroll Taxes$23,031$984$3,219$27,234
Pension Plan Contributions$13,232$652$1,956$15,840
Fees for Services Accounting-$10,000-$10,000
Office Expenses$806$135-$941
Other Expenses$50$233$185$50
Total Functional Expenses$622,691$47,571$66,051$736,313

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$736,313
Total Expenses per Audited Statements$736,313
Total Expenses per Form 990$736,313
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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, Part VI, Section B, Line 11B

The form 990 has been reviewed by the board prior to filing. In addition, upon request of any boardmember, a copy will be provided. If there are any material changes, an amended form 990 will be filed.

Form 990, Part VI, Section B, Line 12C

The organization enforces the conflict of interest policy by monitoring known relationships, questionnaires, and noting any changes in disclosed information. Any conflict is reviewed by the board before a decision is made as to whether to approve the transaction.

Form 990, Part VI, Section B, Line 15

This review includes researching guidestar, forms 990, phone calls to other organizations to collect data.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Smarthistory Inc
EIN
27-2115614
Phone
9147731745
Address
10 WOODBROOK ROAD, PLEASANTVILLE, NY 10570

Signing Officer

Name
Steven Zucker
Title
Co-executive Director
Phone
9147731745
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Zucker
Formed
2010
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
7
Employees
3
Volunteers
35

Preparer

Firm
Skody Scot & Co Cpas Pc
Address
520 EIGHTH AVE SUITE 2200, NEW YORK, NY 10018
Preparer
William Skody
Phone
2129671100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other consulting services: program service expenses 61,545. Management and general expenses 10,944. Fundraising expenses 4,500. Total expenses 76,989.

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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt02574
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt02574
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01341925
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0678438
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0742648
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/Total509Grp/TotalAmt02775012
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01341925
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0678438
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0742648
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt012000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02775012
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0736313
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01341925
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0736313
IRS990ScheduleD/TotalRevenuePerForm990Amt01341925
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01341925
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0736313
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0154534
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1166000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt16640
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt021865
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEVEN ZUCKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BETH HARRIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CO-EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CO-EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0182799
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1172640
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 HAS BEEN REVIEWED BY THE BOARD PRIOR TO FILING. IN ADDITION, UPON REQUEST OF ANY BOARDMEMBER, A COPY WILL BE PROVIDED. IF THERE ARE ANY MATERIAL CHANGES, AN AMENDED FORM 990 WILL BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ENFORCES THE CONFLICT OF INTEREST POLICY BY MONITORING KNOWN RELATIONSHIPS, QUESTIONNAIRES, AND NOTING ANY CHANGES IN DISCLOSED INFORMATION. ANY CONFLICT IS REVIEWED BY THE BOARD BEFORE A DECISION IS MADE AS TO WHETHER TO APPROVE THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS REVIEW INCLUDES RESEARCHING GUIDESTAR, FORMS 990, PHONE CALLS TO OTHER ORGANIZATIONS TO COLLECT DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 61,545. MANAGEMENT AND GENERAL EXPENSES 10,944. FUNDRAISING EXPENSES 4,500. TOTAL EXPENSES 76,989.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0396950
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0611747
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0883776
IRS990/TotalAssetsEOYAmt01504761
IRS990/TotalAssetsGrp/BOYAmt0883776
IRS990/TotalAssetsGrp/EOYAmt01504761
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01341925
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt066051
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047571
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0622691
IRS990/TotalFunctionalExpensesGrp/TotalAmt0736313
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011717
IRS990/TotalLiabilitiesEOYAmt027090
IRS990/TotalLiabilitiesGrp/BOYAmt011717
IRS990/TotalLiabilitiesGrp/EOYAmt027090
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0872059
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01477671
IRS990/TotalOtherCompensationAmt034905
IRS990/TotalProgramServiceExpensesAmt0622691
IRS990/TotalReportableCompFromOrgAmt0320534
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01341925

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