Be Smart Inc

990EZ • Fiscal year 2014 • EIN 61-1662527

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 15, 2015

Organization Profile N/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.

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

14%

Higher net margin than 70% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

2509%

Faster asset growth than 99% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

-62%

Faster revenue growth than 6% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets55th percentile

Assets

$11,792

Up $11,340 (+2509%) from 2013

Net Assets

$11,792

Up $11,340 (+2509%) from 2013

Liabilities

Flat

Flat from 2013

Revenue And Expenses

Liabilities / Revenue55th percentile Net Margin70th percentile

Revenue

Down

$73,110

Down $116,890 (-62%) from 2013

Expenses

Down

$62,670

Down $126,878 (-67%) from 2013

Net Income

$10,440

Up $9,988 (+2210%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

Highlighted filing

2014

Assets$11,792

Liabilities$0

Net Assets$11,792

Open 2014 Filing

Operations Trend

Revenue Growth6th percentile

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

Highlighted filing

2014

Revenue$73,110

Expenses$62,670

Net Income$10,440

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2014 to Dec 31, 2014
Signed: Apr 15, 2015
Return Version: 2014v5.0
Gross Receipts: $73,110

Mission and Program Overview

Mission

Music education for inner city children

Program Services

Description	Grants	Expenses
ESTABLISHING AN INTERCITY MUSICIAL EDUCATION PROGRAM FOR "AT-RISK" YOUTH. TEACHING MUSICIAL REASONING SKILLS AND MUSCIAL READING COMPREHENSION SKILLS	-	$38,500

Compensation and Service Providers

Top Officer Pay74th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
GREGG RUSSELL	CEO	-	$0	-	-
DAVID KIM	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Be Smart Inc
EIN: 61-1662527
Phone: 3107936731
Address: 6709 LA TIJERA BOULEVARD, LOS ANGELES, CA 90045

Signing Officer

Name: Gregg Russell
Title: President
Phone: 3107936731
Signed: 2015-04-15
Discuss with paid preparer: Yes

Preparer

Firm: Craig M Brown
Address: 2141 FAUST AVENUE, LONG BEACH, CA 90815
Preparer: Craig M Brown
Phone: 5623431616

Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Musicial educational materials 2289. Insurance 250. Signage banners 1448. T-shirts 1717. Awards 245. Snacks / food 3543. Computer expense 3249. Sound production 6750. Recording studio fees 12000. Vocal lessons 3850. Lighting rental 2300. Costumes and clothing 1856. Photographer fees 1460. Office supplies 1489. Travel expense 1860. Bottled water 1680. Musical scores 1362. Vehicle expense 1432. Cellular telephone at 85% business usage 1067. Equipment rental 1860. Bank fees 240. Miscellaneous 228.”

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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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IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	9000
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	SECRETARY
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	52175
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	MUSIC EDUCATION FOR INNER CITY CHILDREN
IRS990EZ/PrintingPublicationsPostageAmt	0	995
IRS990EZ/ProgramServiceRevenueAmt	0	0
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	38500
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	0
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	CA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	62670
IRS990EZ/TotalProgramServiceExpensesAmt	0	38500
IRS990EZ/TotalRevenueAmt	0	73110
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/First5Years509Ind	0	X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	125000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	180000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	305000
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/InvestmentIncomeCYPct	0	0
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0
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IRS990ScheduleA/PublicSupportTotal509Amt	0	305000
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	305000
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	MUSICIAL EDUCATIONAL MATERIALS 2289. INSURANCE 250. SIGNAGE BANNERS 1448. T-SHIRTS 1717. AWARDS 245. SNACKS / FOOD 3543. COMPUTER EXPENSE 3249. SOUND PRODUCTION 6750. RECORDING STUDIO FEES 12000. VOCAL LESSONS 3850. LIGHTING RENTAL 2300. COSTUMES AND CLOTHING 1856. PHOTOGRAPHER FEES 1460. OFFICE SUPPLIES 1489. TRAVEL EXPENSE 1860. BOTTLED WATER 1680. MUSICAL SCORES 1362. VEHICLE EXPENSE 1432. CELLULAR TELEPHONE AT 85% BUSINESS USAGE 1067. EQUIPMENT RENTAL 1860. BANK FEES 240. MISCELLANEOUS 228.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS	0	2016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	GREGG RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	3107936731
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	BE SMART INC
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ReturnHeader/Filer/EIN	0	611662527
ReturnHeader/Filer/PhoneNum	0	3107936731
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	6709 LA TIJERA BOULEVARD
ReturnHeader/Filer/USAddress/CityNm	0	LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	90045
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	90815
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5623431616
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	CRAIG M BROWN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2015-10-07T22:59:17-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2014-01-01
ReturnHeader/TaxPeriodEndDt	0	2014-12-31
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $11,792
Liabilities: $0
Net assets: $11,792
Revenue: $73,110
Expenses: $62,670
Net income: $10,440

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net 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