Civic Intelligence

The National Smart Set Inc

990 • Fiscal year 2023 • EIN 85-1432182

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 08, 2024

Organization Profilewww.smartset.org
996 Maine Avenue Pmb 438Washington, DC 20024

(917) 685-1619

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.01x

Higher debt load relative to assets than 23% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

22nd percentile

0.02x

Higher debt load relative to revenue than 22% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

72nd percentile

15%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

72nd percentile

7.5%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

95th percentile

68%

Faster revenue growth than 95% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$1,468,820

Up $102,952 (+7.5%) from 2022

Net Assets

Up

$1,455,820

Up $102,452 (+7.6%) from 2022

Liabilities

Up

$13,000

Up $500 (+4.0%) from 2022

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin72nd percentile

Revenue

Up

$790,566

Up $320,404 (+68%) from 2022

Expenses

Up

$671,664

Up $359,794 (+115%) from 2022

Net Income

Down

$118,902

Down $39,390 (-25%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$1.5M$1.0M$500K$0Assets 2020: $32,656Liabilities 2020: $12,500Net Assets 2020: $20,1562020Assets 2021: $50,101Liabilities 2021: $12,500Net Assets 2021: $37,6012021Assets 2022: $1,365,868Liabilities 2022: $12,500Net Assets 2022: $1,353,3682022Assets 2023: $1,468,820Liabilities 2023: $13,000Net Assets 2023: $1,455,8202023Assets 2024: $1,477,492Liabilities 2024: $13,000Net Assets 2024: $1,464,4922024

Highlighted filing

2023

Assets$1,468,820
Liabilities$13,000
Net Assets$1,455,820
Open 2023 Filing

Operations Trend

Revenue Growth95th percentile

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

$1.0M$500K$0-$500KRevenue 2020: $74,478Expenses 2020: $79,561Net Income 2020: -$5,0832020Revenue 2021: $55,508Expenses 2021: $38,063Net Income 2021: $17,4452021Revenue 2022: $470,162Expenses 2022: $311,870Net Income 2022: $158,2922022Revenue 2023: $790,566Expenses 2023: $671,664Net Income 2023: $118,9022023Revenue 2024: $913,454Expenses 2024: $904,782Net Income 2024: $8,6722024

Highlighted filing

2023

Revenue$790,566
Expenses$671,664
Net Income$118,902
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 8, 2024
Return Version
2023v5.1
Gross Receipts
$791,347
Mission and Program Overview

Mission

Our mission is to bring together accomplished women who share cultural, social, and charitable activities through education and services to our community. Our mission outreach is focus on national and supporting local initiatives.

Our mission is to bring together accomplished women who share cultural, social, and charitable activities through education and services to our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,365,868$1,468,820▲ $102,952
Total Assets$1,365,868$1,468,820▲ $102,952
Liabilities
Grants Payable$12,500$13,000▲ $500
Total Liabilities$12,500$13,000▲ $500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,353,368$1,455,820▲ $102,452
Total Net Assets Fund Balance$1,353,368$1,455,820▲ $102,452
Total Liabilities and Net Assets / Fund Balance$1,365,868$1,468,820▲ $102,952
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Aretha MarshallPresident
Nancy CrooksVice President
Lynne RodgersParliamentarian
Linda GilliamSecretary
Jenita McdanielTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$784,424
Program Service Revenue
$0
Investment Income
$3,668
Other Revenue
$2,474
Change in Net Assets
$118,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$641,514
Grants and Similar Amounts Paid$30,150
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$227,785$7,880-$235,665
Other Expenses$196,493$11,036-$196,493
Office Expenses$59,971$27,263-$87,234
Payments to Affiliates$72,180--$72,180
Grants to Domestic Orgs$30,150--$30,150
Travel$5,611$3,059-$8,670
Fees for Services Accounting$5,214--$5,214
Insurance$428$863-$1,291
Total Functional Expenses$621,563$50,101$0$671,664
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,255
Fundraising Direct Expenses$781
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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 tax return is presented at a special Executive Committee meeting of the Board of Directors by the outside accountant along with any management letter issues. The tax return is reviewed and open for discussion.”

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

“Board members are required each year to certify that they are still in compliance with the conflict of interest policy. Certifications are kept on file each year.”

Filing and Contact Details

Filer

Filer Name
The National Smart Set Inc
EIN
85-1432182
In Care Of
% ARETHA MARSHALL
Phone
9176851619
Address
996 MAINE AVENUE PMB 438, WASHINGTON, DC 20024

Signing Officer

Name
Aretha Marshall
Title
President
Phone
9176851619
Signed
2024-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aretha Marshall
Formed
2020
Legal Domicile
Dc
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
The CA Group LLC
Address
7794 Swansong Circle, Maineville, OH 45039
Preparer
Semue P Chapman Sr CPA
Phone
5134877377
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“The change in net assets is due to the correction of a prior year error where grant payables were not properly reversed, resulting in an overstatement of expenditures.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required each year to certify that they are still in compliance with the conflict of interest policy. Certifications are kept on file each year.
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311438730
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0The CA Group LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07794 Swansong Circle
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Maineville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045039
ReturnHeader/PreparerPersonGrp/PhoneNum05134877377
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Semue P Chapman Sr CPA
ReturnHeader/ReturnTs02024-08-08T12:13:57-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,468,820
Liabilities
$13,000
Net assets
$1,455,820
Revenue
$790,566
Expenses
$671,664
Net income
$118,902
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.01$1.46$0.91$0.90$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.47$0.01$1.46$0.79$0.67$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.35$0.47$0.31$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.05$0.01$0.04$0.06$0.04$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.03$0.01$0.02$0.07$0.08$0.01