Civic Intelligence

Organization for Social Media Safety

EIN 82-0940171 • 501(c)3 • Valencia, CA

Profile

The organization for social media safety is the leading consumerprotection organization focused exclusively on social media. Through education, advocacy, and technology development, the organization protects families from the dangers of social media, including cyberbullying, human trafficking, depression, substance abuse, and other harms.

28212 Kelly Johnson Parkway 250Valencia, CA 91355

www.socialmediasafety.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-1.2%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$985,891

Up $89,991 (+10%) from 2023

Liabilities

Up

$57,064

Up $46,143 (+423%) from 2023

Net Assets

Up

$928,827

Up $43,848 (+5.0%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin50th percentile

Revenue

Down

$1,000,432

Down $11,858 (-1.2%) from 2023

Expenses

Up

$957,708

Up $227,848 (+31%) from 2023

Net Income

Down

$42,724

Down $239,706 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$1.0M$500K$0Assets 2019: $40,760Liabilities 2019: $02019Assets 2020: $63,953Net Assets 2020: $63,9532020Assets 2021: $135,200Net Assets 2021: $135,2002021Assets 2022: $401,518Liabilities 2022: $3,081Net Assets 2022: $398,4372022Assets 2023: $895,900Liabilities 2023: $10,921Net Assets 2023: $884,9792023Assets 2024: $985,891Liabilities 2024: $57,064Net Assets 2024: $928,8272024

Highlighted filing

2024

Assets$985,891
Liabilities$57,064
Net Assets$928,827
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$1.5M$1.0M$500K$0Revenue 2019: $75,261Expenses 2019: $41,260Net Income 2019: $34,0012019Revenue 2020: $43,720Expenses 2020: $20,527Net Income 2020: $23,1932020Revenue 2021: $153,397Expenses 2021: $82,150Net Income 2021: $71,2472021Revenue 2022: $450,073Expenses 2022: $185,729Net Income 2022: $264,3442022Revenue 2023: $1,012,290Expenses 2023: $729,860Net Income 2023: $282,4302023Revenue 2024: $1,000,432Expenses 2024: $957,708Net Income 2024: $42,7242024

Highlighted filing

2024

Revenue$1,000,432
Expenses$957,708
Net Income$42,724
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$985,891
Liabilities
$57,064
Net assets
$928,827
Revenue
$1,000,432
Expenses
$957,708
Net income
$42,724
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.06$0.93$1.00$0.96$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.01$0.88$1.01$0.73$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$0.45$0.19$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.14$0.15$0.08$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.04$0.02$0.02
2019Summary only. Only limited summary data is available for this year.$0.04$0.00$0.08$0.04$0.03
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 16, 2023
Return Version
2022v5.0
Gross Receipts
$557,311
Mission and Program Overview

Mission

The Organization for Social Media Safety works to make social media safe for everyone. The sudden and rapid global growth of social media has created new, serious dangers and exacerbated existing ones, including cyberbullying, violence, harassment, trafficking, democracy tampering, and privacy invasion. Through innovative educational programming, public advocacy, and technology development, SMS provides comprehensive protection from all these social media-related threats while detecting and responding to new ones as they arise.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$131,593$401,518▲ $269,925
Total Assets$135,200$401,518▲ $266,318
Other Assets Total$3,607$0▼ $3,607
Liabilities
Other Liabilities$0$3,081▲ $3,081
Total Liabilities$0$3,081▲ $3,081
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$135,200$398,437▲ $263,237
Total Net Assets Fund Balance$135,200$398,437▲ $263,237
Total Liabilities and Net Assets / Fund Balance$135,200$401,518▲ $266,318
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marc BerkmanCEOFT$112,500$112,500

Board Members and Trustees

NameTitle
Darria GillespieDirector
Dinesh MoorjaniDirector
Elizabeth WegnerDirector
Emily MeyerDirector
Erica FelsenthalDirector
Evan LuzzattoDirector
Jennifer SmileyDirector
Ken MaxeyDirector
Laura BermanDirector
Marsha ElkhunovichDirector
Matthew WardDirector
Paul GlassDirector
Paul PhillipsDirector
Rachel DouglasDirector
Rafael De La RoseDirector
Scott CooperDirector
Shlomy KattanDirector
Tatiana WinogradDirector
Edward PeisnerDirector of Education
David DubenCFO/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$355,436
Program Service Revenue
$94,637
Investment Income
$0
Other Revenue
$0
All Other Contributions
$174,015
Change in Net Assets
$264,344

Audited Revenue Reconciliation

Revenue per Audited Statements
$450,073
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$412,778
Total Revenue per Audited Statements
$862,851
Total Revenue per Form 990
$450,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$121,351
Other Expenses$64,378
Total Fundraising Expense$35,844
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$67,500$16,875$28,125$112,500
Travel$15,956$102$242$16,300
Fees for Services Other$2,500$4,254$5,264$12,018
Payroll Taxes$5,310$1,328$2,213$8,851
Insurance-$7,651-$7,651
Office Expenses-$4,700-$4,700
Information Technology$113$4,551-$4,664
Fees for Services Lobbying$2,499--$2,499
Other Expenses$288$1,380-$1,380
All Other Expenses$15$907-$922
Advertising-$210-$210
Total Functional Expenses$100,023$49,862$35,844$185,729

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$326,357
Expenses per Audited Statements$185,729
Total Expenses per Form 990$185,729
Expenses Not Reported on Form 990$140,628
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$107,238
Fundraising Gross Income$107,238
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$288,659$107,238$41,885$65,353
Total Events$288,659$107,238$107,238$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$3,081
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 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
No
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 A, Line 2

“The board member, emily meyer, has a family relationship with the executive director, marc berkman.”

Form 990, Part VI, Section B, Line 11B

“A copy of the form 990 is reviewed by the board prior to the filing of the form 990 with the internal revenue service.”

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

“All board members must sign the conflict of interest policy. The policy is shared with all board members. Officers and key employees monitor all transactions to ensure compliance with the policy.”

Form 990, Part VI, Section B, Line 15A

“Regarding ceo compensation, the board of directors engaged in a determination of the compensation during a scheduled board meeting. Relying on comparative compensation, the board voted on the compensation in accordance with the organization's bylaws.”

Form 990, Part VI, Section C, Line 19

“The organization makes available all publicly disclosable documents upon request.”

Filing and Contact Details

Filer

Filer Name
Organization for Social Media Safety
EIN
82-0940171
Phone
8554463767
Address
28212 KELLY JOHNSON PARKWAY 250, VALENCIA, CA 91355

Signing Officer

Name
Bryan Weissman
Title
CFO
Phone
8554463767
Signed
2023-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc Berkman
Formed
2017
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
1
Volunteers
28

Preparer

Firm
Gyl Llp
Address
4120 CONCOURS SUITE 100, ONTARIO, CA 91764
Preparer
Joseph Romero CPA
Phone
9099489990
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“In-kind services -33,390.”

Financial Statement Notes

PART X, LINE 2:

“The primary tax positions evaluated are related to the organization's continued qualification as a tax-exempt organization and whether there are unrelated business income activities conducted that would be taxable. Management has considered its tax positions and believes that all of the positions taken by the organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination; therefore, no disclosures of uncertain income tax positions are required. The organization's returns are subject to examination by federal and state taxing authorities, generally for four years after they are filed.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Accrual to cash adjustment 272,150. Fundraising expenses offset against fundraising income 107,238.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses offset against fundraising income 107,238.”

Raw XML AppendixShowing 400 of 551 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION FOR SOCIAL MEDIA SAFETY WORKS TO MAKE SOCIAL MEDIA SAFE FOR EVERYONE. THE SUDDEN AND RAPID GLOBAL GROWTH OF SOCIAL MEDIA HAS CREATED NEW, SERIOUS DANGERS AND EXACERBATED EXISTING ONES, INCLUDING CYBERBULLYING, VIOLENCE, HARASSMENT, TRAFFICKING, DEMOCRACY TAMPERING, AND PRIVACY INVASION. THROUGH INNOVATIVE EDUCATIONAL PROGRAMMING, PUBLIC ADVOCACY, AND TECHNOLOGY DEVELOPMENT, SMS PROVIDES COMPREHENSIVE PROTECTION FROM ALL THESE SOCIAL MEDIA-RELATED THREATS WHILE DETECTING AND RESPONDING TO NEW ONES AS THEY ARISE.
IRS990/AddressChangeInd0X
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IRS990/BooksInCareOfDetail/PhoneNum08554463767
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt028212 KELLY JOHNSON PARKWAY 250
IRS990/BooksInCareOfDetail/USAddress/CityNm0VALENCIA
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IRS990/Desc0THE ORGANIZATION FOR SOCIAL MEDIA SAFETY PROVIDED THE FOLLOWING EDUCATIONAL SERVICES IN 2022 TO MAKE SOCIAL MEDIA SAFER FOR FAMILIES:- THE ORGANIZATION PROVIDED EDUCATIONAL SERVICES TO THE PUBLIC. THE SERVICES INCLUDED LIVE PRESENTATIONS IN K-12 SCHOOLS TO TEACH STUDENTS, PARENTS, AND EDUCATORS ESSENTIAL SOCIAL MEDIA SAFETY SKILLS.- THE ORGANIZATION ALSO CONDUCTED CUTTING-EDGE SOCIAL MEDIA SAFETY RESEARCH TO INFORM THE PUBLIC ON EVOLVING RISKS AND BEST PRACTICES.- THE ORGANIZATION SERVED AS A RESOURCE TO THE PRESS, PROVIDING EVIDENCE AND USEFUL TIPS FOR STORIES CONCERNING SOCIAL MEDIA SAFETY.- THE ORGANIZATION PROVIDED ITS RECOMMENDATIONS TO THE PUBLIC REGARDING EXISTING TECHNOLOGY SOLUTIONS TO MAXIMIZE SAFETY FOR USERS OF SOCIAL MEDIA.
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IRS990/FamilyOrBusinessRlnInd01
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CFO/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/MissionDesc0THE ORGANIZATION FOR SOCIAL MEDIA SAFETY IS THE LEADING CONSUMERPROTECTION ORGANIZATION FOCUSED EXCLUSIVELY ON SOCIAL MEDIA. THROUGH EDUCATION, ADVOCACY, AND TECHNOLOGY DEVELOPMENT, THE ORGANIZATION PROTECTS FAMILIES FROM THE DANGERS OF SOCIAL MEDIA, INCLUDING CYBERBULLYING, HUMAN TRAFFICKING, DEPRESSION, SUBSTANCE ABUSE, AND OTHER HARMS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION FOR SOCIAL MEDIA SAFETY ADVOCATED AT THE STATE AND FEDERAL LEVELS ON A NONPARTISAN BASIS TO IMPROVE PUBLIC POLICY. EFFORTS INCLUDED THE DEVELOPMENT OF SAMMY'S LAW, WHICH WOULD REQUIRE SOCIAL MEDIA PLATFORMS TO FINALLY GIVE PARENTS THE CHOICE OF USING THIRD-PARTY SAFETY SOFTWARE.
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