Civic Intelligence

The Smart Foundation

990EZ • Fiscal year 2017 • EIN 33-0909522

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

Organization Profilewww.smartfoundation.com
3 AlumbreRancho Santa Margarita, CA 92688

(949) 282-1055

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2017

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

28th percentile

-10%

Faster asset growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$700

Down $81 (-10%) from 2016

Net Assets

Down

$700

Down $81 (-10%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$81

Down $763 (-90%) from 2016

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$150K$100K$50K$0-$50K-$100KAssets 2010: $81,818Liabilities 2010: $116,115Net Assets 2010: -$34,2972010Assets 2014: $18,378Liabilities 2014: $94,990Net Assets 2014: -$76,6122014Assets 2015: $1,625Liabilities 2015: $0Net Assets 2015: $1,6252015Assets 2016: $781Liabilities 2016: $0Net Assets 2016: $7812016Assets 2017: $700Liabilities 2017: $0Net Assets 2017: $7002017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2017

Assets$700
Liabilities$0
Net Assets$700
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $339,1582010Revenue 2014: $20,670Expenses 2014: $25,601Net Income 2014: -$4,9312014Revenue 2015: $100,086Expenses 2015: $21,849Net Income 2015: $78,2372015Expenses 2016: $8442016Expenses 2017: $812017Expenses 2018: $7002018

Highlighted filing

2017

Revenue-
Expenses$81
Net Income-
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$0
Mission and Program Overview

Mission

The original activity was to promote music education - as of this time the enitity is in the process of shutting down.

Program Services

DescriptionGrantsExpenses
No activities - in process of shutting down.$0$0
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris ClarkPresident/Director-$0--
Filing and Contact Details

Filer

Filer Name
The SMART Foundation
EIN
33-0909522
Phone
9492821055
Address
3 Alumbre, Rancho Santa Margarita, CA 92688

Signing Officer

Name
Chris Clark
Title
President/Director
Phone
9492821055
Signed
2018-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Fleming & Co CPAs
Address
23665 Birtcher Drive, Lake Forest, CA 92630
Preparer
Margaret R Fleming CPAMST
Phone
9495868002
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: FTB. Amount: 10.”

Raw XML Appendix120 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Margaret R Fleming
IRS990EZ/BooksInCareOfDetail/PhoneNum09495868002
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt023665 Birtcher Drive
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lake Forest
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092630
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0781
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0700
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-81
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt071
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0781
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0700
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0781
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0700
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0781
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0700
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Chris Clark
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President/Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt010
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0The original activity was to promote music education - as of this time the enitity is in the process of shutting down.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0No activities - in process of shutting down.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt081
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.smartfoundation.com
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt017705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt022913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt045123
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt045123
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt017705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt022913
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt045123
IRS990ScheduleA/TotalSupportAmt045123
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: FTB. Amount: 10.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16 - Other Expenses
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Chris Clark
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/Director
ReturnHeader/BusinessOfficerGrp/PhoneNum09492821055
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The SMART Foundation
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0330909522
ReturnHeader/Filer/PhoneNum09492821055
ReturnHeader/Filer/USAddress/AddressLine1Txt03 Alumbre
ReturnHeader/Filer/USAddress/CityNm0Rancho Santa Margarita
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092688
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EA6DF4663BBC171BA3E7957A1876BD157E8CA7C7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CAC27346F1DFB2B1067A9C951B15361B5BCB6B3F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.189.135.196
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm013:09:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330649501
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Fleming & Co CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023665 Birtcher Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lake Forest
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092630
ReturnHeader/PreparerPersonGrp/PhoneNum09495868002
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Margaret R Fleming CPAMST
ReturnHeader/ReturnTs02018-11-15T12:14:40-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$700
Liabilities
$0
Net assets
$700
Revenue
-
Expenses
$81
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$1.00$0.22$0.78
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.95$0.77$0.21$0.26$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$1.16$0.34$3.39