Civic Intelligence

Be Smart Inc

990EZ • Fiscal year 2013 • EIN 61-1662527

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 01, 2014

Organization ProfileN/A
6709 LA Tijera BoulevardLos Angeles, CA 90045

(310) 793-6731

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

43rd percentile

0.2%

Higher net margin than 43% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

100th percentile

45100%

Faster asset growth than 100% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$452

Up $451 (+45100%) from 2012

Net Assets

$452

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin43rd percentile

Revenue

Up

$190,000

Up $190,000 from 2012

Expenses

Up

$189,548

Up $189,548 from 2012

Net Income

Up

$452

Up $452 from 2012

Historical Trend

Balance Sheet Trend

Asset Growth100th percentile

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

$15K$10K$5.0K$0Assets 2012: $1Liabilities 2012: $02012Assets 2013: $452Liabilities 2013: $0Net Assets 2013: $4522013Assets 2014: $11,792Liabilities 2014: $0Net Assets 2014: $11,7922014Assets 2015: $10,797Liabilities 2015: $0Net Assets 2015: $10,7972015

Highlighted filing

2013

Assets$452
Liabilities$0
Net Assets$452
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $190,000Expenses 2013: $189,548Net Income 2013: $4522013Revenue 2014: $73,110Expenses 2014: $62,670Net Income 2014: $10,4402014Revenue 2015: $5,000Expenses 2015: $5,995Net Income 2015: -$9952015

Highlighted filing

2013

Revenue$190,000
Expenses$189,548
Net Income$452
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 1, 2014
Return Version
2013v3.1
Gross Receipts
$190,000
Mission and Program Overview

Mission

Music education for inner city children

Program Services

DescriptionGrantsExpenses
ESTABLISHING AN INTERCITY MUSICIAL EDUCATION PROGRAM FOR "AT-RISK" YOUTH. TEACHING MUSICIAL REASONING SKILLS AND MUSCIAL READING COMPREHENSION SKILLS-$260,000
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GREGG RUSSELLCEO-$0--
DAVID KIMSecretary-$0--
Filing and Contact Details

Filer

EIN
61-1662527
Phone
3107936731

Signing Officer

Name
Gregg Russell
Title
Gregg Russell
Phone
3107936731
Signed
2014-06-01
Discuss with paid preparer
Yes

Preparer

Preparer
Craig M Brown
Phone
5623431616
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Musicial educational materials 39584. Insurance 1870. Signage banners 2580. T-shirts 3676. Awards 1167. Snacks / food 12629. Computer expense 8550. Sound production 2500. Recording studio fees 60000. Vocal lessons 9480. Lighting rental 7500. Costumes and clothing 5268. Photographer fees 5580. Office supplies 1214. Travel expense 3850. Bottled water 1979. Musical scores 2489. Vehicle expense 2458. Cellular telephone at 85% business usage 1783. Equipment rental 5350.”

Raw XML Appendix123 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0SAME AS ABOVE
IRS990EZ/BooksInCareOfDetail/PhoneNum03108495362
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine105339 LADERA CREST DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/City0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/State0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode090056
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0452
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0190000
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0452
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01150
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0452
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0190000
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0452
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0452
IRS990EZ/OccupancyRentUtltsAndMaintAmt06000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GREGG RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID KIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0179507
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MUSIC EDUCATION FOR INNER CITY CHILDREN
IRS990EZ/PrintingPublicationsPostageAmt02891
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ESTABLISHING AN INTERCITY MUSICIAL EDUCATION PROGRAM FOR "AT-RISK" YOUTH. TEACHING MUSICIAL REASONING SKILLS AND MUSCIAL READING COMPREHENSION SKILLS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0260000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0189548
IRS990EZ/TotalProgramServiceExpensesAmt0260000
IRS990EZ/TotalRevenueAmt0190000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt038500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt038500
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt038500
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt038500
IRS990ScheduleA/Total509Grp/TotalAmt038500
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt038500
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MUSICIAL EDUCATIONAL MATERIALS 39584. INSURANCE 1870. SIGNAGE BANNERS 2580. T-SHIRTS 3676. AWARDS 1167. SNACKS / FOOD 12629. COMPUTER EXPENSE 8550. SOUND PRODUCTION 2500. RECORDING STUDIO FEES 60000. VOCAL LESSONS 9480. LIGHTING RENTAL 7500. COSTUMES AND CLOTHING 5268. PHOTOGRAPHER FEES 5580. OFFICE SUPPLIES 1214. TRAVEL EXPENSE 3850. BOTTLED WATER 1979. MUSICAL SCORES 2489. VEHICLE EXPENSE 2458. CELLULAR TELEPHONE AT 85% BUSINESS USAGE 1783. EQUIPMENT RENTAL 5350.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGG RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GREGG RUSSELL
ReturnHeader/BusinessOfficerGrp/PhoneNum03107936731
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-01
ReturnHeader/Filer/BusinessName/BusinessNameLine10BE SMART INC
ReturnHeader/Filer/BusinessNameControlTxt0BESM
ReturnHeader/Filer/EIN0611662527
ReturnHeader/Filer/PhoneNum03107936731
ReturnHeader/Filer/USAddress/AddressLine106709 LA TIJERA BOULEVARD
ReturnHeader/Filer/USAddress/City0LOS ANGELES
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode090045
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CRAIG M BROWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102141 FAUST AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LONG BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode090815
ReturnHeader/PreparerPersonGrp/PhoneNum05623431616
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CRAIG M BROWN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-06-02T22:08:15-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$452
Liabilities
$0
Net assets
$452
Revenue
$190,000
Expenses
$189,548
Net income
$452
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.05$0.06$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.73$0.63$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.90$1.90$0.00
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00