Civic Intelligence

Schools Mentoring and Resource Team

EIN 94-3287468 • 501(c)3 • San Francisco, CA

Profile

Schools, Mentoring and Resource Team,Inc. champions education equity by supporting students in overcoming systemic barriers on their journey to a college degree.

2101 Mission St Suite 200San Francisco, CA 94110

www.thesmartprogram.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.61x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.62x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

8th percentile

-40%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

8th percentile

-15%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.2%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$6,537,143

Down $1,168,566 (-15%) from 2023

Liabilities

Down

$4,015,536

Down $213,373 (-5.0%) from 2023

Net Assets

Down

$2,521,607

Down $955,193 (-27%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin8th percentile

Revenue

Up

$2,479,510

Up $187,523 (+8.2%) from 2023

Expenses

Up

$3,469,748

Up $101,998 (+3.0%) from 2023

Net Income

Up

-$990,238

Up $85,525 (+8.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $456,433Liabilities 2012: $36,638Net Assets 2012: $419,7952012Assets 2013: $374,266Liabilities 2013: $37,835Net Assets 2013: $336,4312013Assets 2014: $579,241Liabilities 2014: $35,121Net Assets 2014: $544,1202014Assets 2015: $868,372Liabilities 2015: $35,779Net Assets 2015: $832,5932015Assets 2016: $1,195,535Liabilities 2016: $50,700Net Assets 2016: $1,144,8352016Assets 2017: $962,946Liabilities 2017: $152,441Net Assets 2017: $810,5052017Assets 2018: $1,157,643Liabilities 2018: $156,905Net Assets 2018: $1,000,7382018Assets 2019: $2,447,676Liabilities 2019: $172,898Net Assets 2019: $2,274,7782019Assets 2020: $2,616,579Liabilities 2020: $366,811Net Assets 2020: $2,249,7682020Assets 2021: $3,336,713Liabilities 2021: $844,480Net Assets 2021: $2,492,2332021Assets 2022: $4,469,800Liabilities 2022: $126,372Net Assets 2022: $4,343,4282022Assets 2023: $7,705,709Liabilities 2023: $4,228,909Net Assets 2023: $3,476,8002023Assets 2024: $6,537,143Liabilities 2024: $4,015,536Net Assets 2024: $2,521,6072024

Highlighted filing

2024

Assets$6,537,143
Liabilities$4,015,536
Net Assets$2,521,607
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $570,844Expenses 2012: $632,477Net Income 2012: -$61,6332012Revenue 2013: $663,587Expenses 2013: $746,951Net Income 2013: -$83,3642013Revenue 2014: $1,008,198Expenses 2014: $800,509Net Income 2014: $207,6892014Revenue 2015: $1,188,575Expenses 2015: $900,102Net Income 2015: $288,4732015Revenue 2016: $1,338,900Expenses 2016: $1,026,658Net Income 2016: $312,2422016Revenue 2017: $1,107,527Expenses 2017: $1,441,857Net Income 2017: -$334,3302017Revenue 2018: $1,701,072Expenses 2018: $1,510,839Net Income 2018: $190,2332018Revenue 2019: $3,050,177Expenses 2019: $1,776,137Net Income 2019: $1,274,0402019Revenue 2020: $1,854,092Expenses 2020: $1,879,102Net Income 2020: -$25,0102020Revenue 2021: $2,293,566Expenses 2021: $2,051,101Net Income 2021: $242,4652021Revenue 2022: $4,388,152Expenses 2022: $2,530,929Net Income 2022: $1,857,2232022Revenue 2023: $2,291,987Expenses 2023: $3,367,750Net Income 2023: -$1,075,7632023Revenue 2024: $2,479,510Expenses 2024: $3,469,748Net Income 2024: -$990,2382024

Highlighted filing

2024

Revenue$2,479,510
Expenses$3,469,748
Net Income-$990,238
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,537,143
Liabilities
$4,015,536
Net assets
$2,521,607
Revenue
$2,479,510
Expenses
$3,469,748
Net income
-$990,238
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.54$4.02$2.52$2.48$3.47$0.99
2023Detailed filing. Detailed filing data is available for this year.$7.71$4.23$3.48$2.29$3.37$1.08
2022Detailed filing. Detailed filing data is available for this year.$4.47$0.13$4.34$4.39$2.53$1.86
2021Detailed filing. Detailed filing data is available for this year.$3.34$0.84$2.49$2.29$2.05$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.62$0.37$2.25$1.85$1.88$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.45$0.17$2.27$3.05$1.78$1.27
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.16$1.00$1.70$1.51$0.19
2017Summary only. Only limited summary data is available for this year.$0.96$0.15$0.81$1.11$1.44$0.33
2016Summary only. Only limited summary data is available for this year.$1.20$0.05$1.14$1.34$1.03$0.31
2015Summary only. Only limited summary data is available for this year.$0.87$0.04$0.83$1.19$0.90$0.29
2014Summary only. Only limited summary data is available for this year.$0.58$0.04$0.54$1.01$0.80$0.21
2013Summary only. Only limited summary data is available for this year.$0.37$0.04$0.34$0.66$0.75$0.08
2012Summary only. Only limited summary data is available for this year.$0.46$0.04$0.42$0.57$0.63$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$2,647,932
Mission and Program Overview

Mission

SMART champions education equity by supporting students in overcoming systemic barriers on their journey to a college degree.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$4,136,117$3,593,603▼ $542,514
Investments in Publicly Traded Securities$1,414,279$1,151,437▼ $262,842
Pledges and Grants Receivable$983,100$824,451▼ $158,649
Cash and Non-Interest-Bearing Accounts$846,308$652,248▼ $194,060
Land, Buildings, and Equipment, Net$41,203$71,659▲ $30,456
Prepaid Expenses and Deferred Charges$57,612$54,637▼ $2,975
Total Assets$7,705,709$6,537,143▼ $1,168,566
Other Assets Total$227,090$189,108▼ $37,982
Liabilities
Other Liabilities$4,136,117$3,911,294▼ $224,823
Accounts Payable and Accrued Expenses$92,792$104,242▲ $11,450
Total Liabilities$4,228,909$4,015,536▼ $213,373
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,692,800$2,032,607▼ $660,193
Net Assets With Donor Restrictions$784,000$489,000▼ $295,000
Total Net Assets Fund Balance$3,476,800$2,521,607▼ $955,193
Total Liabilities and Net Assets / Fund Balance$7,705,709$6,537,143▼ $1,168,566

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$71,659$87,875$159,534

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$100,000---$100,000
2022$100,000---$100,000
2021-$100,000--$100,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Asaf Bar-turaExecutive DiFT$166,886$166,886
Asaf Bar-turaExecutive Director-$166,886$166,886
Mayra Nayeli MartinSr. DirectorFT$114,342$114,342
Kelly SheaSr. DirectorFT$112,849$112,849
Mary Angela ThomasSr. DirectorFT$103,104$103,104

Board Members and Trustees

NameTitle
Lisa FarmerBoard Chair
Aroon RamadossVice Chair
Anne BergerDirector
Claudia RivasDirector
Cory MickelsDirector
Eden GodsoeDirector
Frank MongDirector
Jeffrey GrayDirector
Jennifer JarrettDirector
John BallDirector
Kate GarrettDirector
Laticia ErvingDirector
Lori Hamilton DurbinDirector
Maria LukensDirector
Martin Encinas LeonDirector
Maya SegalDirector
Mike MuscolinoDirector
Roger LeeDirector
Stacy PerryDirector
Randy SeriguchiInterim Exec
Carey LifschultzSecretary
Sandy ZweifachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,509,900
Program Service Revenue
$13,975
Investment Income
$48,115
Other Revenue
$-92,480
All Other Contributions
$1,513,394
Change in Net Assets
$-990,238

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,479,510
Revenue Not Reported on Form 990
$66,979
Total Revenue per Audited Statements
$2,546,489
Total Revenue per Form 990
$2,479,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,214,509
Other Expenses$1,255,239
Total Fundraising Expense$540,144
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,350,515$127,524$265,644$1,743,683
Occupancy$369,330$47,997$152,555$569,882
Fees for Services Other$203,662$42,385$70,823$316,870
Comp Disqual Persons$129,256$12,205$25,425$166,886
Other Employee Benefits$113,733$12,235$27,056$153,024
Payroll Taxes$117,372$10,845$22,699$150,916
Travel$116,977$1,034$1,038$119,049
Office Expenses$19,455$4,218$22,519$46,192
Depreciation Depletion$20,472$2,632$6,142$29,246
Other Expenses$14,554$2,396$6,116$23,066
Conferences and Meetings$14,862$3,611$4,130$22,603
Insurance$5,234$673$1,570$7,477
All Other Expenses$30,840$14,643$-162,625$-117,142
Total Functional Expenses$2,638,057$291,547$540,144$3,469,748

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,501,682
Expenses per Audited Statements$3,469,748
Total Expenses per Form 990$3,469,748
Expenses Not Reported on Form 990$31,934
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$168,422
Fundraising Gross Income$75,942
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sgtc$1,072,448$75,942$45,835$30,107
Total Events$1,072,448$75,942$168,422$-92,480
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases$3,911,294
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
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, Page 6, Part VI, Line 9

“Asaf bar-tura 2101 mission st san francisco, ca 94110”

Form 990, Page 6, Part VI, Line 11B

“A draft is presented to the board finance committee for approval.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest policies for board members are listed in the organization's bylaws and provided to new board members upon joining. Conflict of interest policies for staff are listed in the organization's employee handbook and reviewed with new staff members upon joining.”

Form 990, Page 6, Part VI, Line 15A

“The chairman of the board of directors leads the evaluation process, collecting feedback from other board members and staff,as well as outside resources.”

Form 990, Page 6, Part VI, Line 15B

“The process for the executive director's (officer) compensation is led by the board. However, the process and approval for the key employees is led by the executive director, and the board is not a part of that process.”

Form 990, Page 6, Part VI, Line 19

“Schools, mentoring and resources team,inc. Makes its governing documents, conflict of interest policy, whistleblower policy, financial statements, and annual report available to the public upon request. Financial statements are included in the annual report which is publshed on schools, mentoring and resources team,inc.'s website.”

Filing and Contact Details

Filer

Filer Name
Schools Mentoring and Resources
EIN
94-3287468
Phone
4158655400
Address
2101 MISSION ST SUITE 200, SAN FRANCISCO, CA 94110

Signing Officer

Name
Randy Seriguchi
Title
Interim Exec. Direc.
Phone
4158655400
Signed
2025-05-15

Organization Details

Principal Officer
Randy Seriguchi
Formed
1997
Legal Domicile
CA
Voting Board Members
22
Independent Board Members
22
Employees
22
Volunteers
50

Preparer

Firm
Chavan & Associates Llp
Address
15105 CONCORD CIRCLE SUITE 130, MORGAN HILL, CA 95037
Preparer
Sheldon Chavan
Phone
4082178749
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Summer academic enrichment program:schools, mentoring and resource team,inc.'s summer academic enrichment program serves rising 5th and 6th grade students to prevent and reduce instances of summer learning loss, while providing enriching activities to develop and strengthen the positive bonds of youth to their peers and communities. The programs academic curriculum is centered around literacy and math curricula, and offers enrichment courses in areas such as science, media, dance, coding, sports and more. Furthermore, each friday scholars participate in stembased field trips designed to expose them to the sciences outside of the classroom environment.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Restricted for program innovation and staff development”

Raw XML AppendixShowing 400 of 625 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.

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IRS990/Desc0MIDDLE SCHOOL ACHIEVEMENT PROGRAM (MAP):SCHOOLS, MENTORING AND RESOURCE TEAM,INC.S 32WEEK AFTER SCHOOL PROGRAM EQUIPS SCHOLARS WITH THE SKILLS TO SUCCEED IN SCHOOL AND IN LIFE THROUGH TUTORING, MENTORING, AND A CURRICULUM DESIGNED TO BOLSTER THEM ACADEMICALLY, SOCIALLY, AND EMOTIONALLY. LESSON PLANS ADDRESS ISSUES RELATED TO IDENTITY EXPLORATION, ACADEMIC SKILLS, SOCIAL EMOTIONAL LEARNING AND SELFCARE, HIGH SCHOOL AND COLLEGE PREP, CAREER EXPOSURE, SOCIAL JUSTICE AND LEADERSHIP. THROUGH THE MIDDLE SCHOOL ACHIEVEMENT PROGRAM: 100% OF SCHOLARS RECEIVED SOCIAL, EMOTIONAL AND ACADEMIC SUPPORT; 100% OF EIGHT GRADE SCHOLARS RECEIVED HIGH SCHOOL ENROLLMENT SUPPORT AND GRADUATED FROM MIDDLE SCHOOL.GRADES SERVED 6TH THROUGH 8TH.
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IRS990/ProgSrvcAccomActy2Grp/Desc0COLLEGE ACHIEVEMENT PROGRAM (CAP):COLLEGE ACHIEVEMENT PROGRAM: THE COLLEGE ACHIEVEMENT PROGRAM ADVANCES SCHOOLS, MENTORING AND RESOURCE TEAM,INC. SCHOLARS THROUGH HIGH SCHOOL GRADUATION AND TOWARDS A COLLEGE EDUCATION. WEEKLY PROGRAMMING SUPPORTS OUR SCHOLARS THROUGH COLLEGE AND CAREER EXPLORATION AND ASSISTS WITH THE COLLEGE AND FINANCIAL AID APPLICATION PROCESSES, WHILE EMPHASIZING COMMUNITY ENGAGEMENT AND SELFADVOCACY. SINCE 2019, SCHOOLS, MENTORING AND RESOURCES TEAM,INC. HAS EXPANDED STUDENT SERVICES TO INCLUDE COMPREHENSIVE COLLEGE PERSISTENCE SUPPORT, INCLUDING COLLEGE AND FINANCIAL AID ADVISING, COLLEGE SUCCESS SUPPORT, AND CAREER AND GRADUATE SCHOOL READINESS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0939868
IRS990/ProgSrvcAccomActy3Grp/Desc0RECRUITMENT AND SCHOOL ENROLLMENT:SCHOOLS, MENTORING AND RESOURCES TEAM,INC. IDENTIFIES CURIOUS AND MOTIVATED 4TH GRADE STUDENTS WHO HAVE THE DRIVE TO LEARN, BUT FACE BARRIERS TO OPPORTUNITY. STUDENTS ACCEPTED INTO THE PROGRAM COME FROM LOW INCOME HOUSEHOLDS AND WILL BE THE FIRST GENERATION IN THEIR FAMILY TO GRADUATE FROM COLLEGE. ONCE ACCEPTEDINTO THE PROGRAM, SCHOOLS, MENTORING AND RESOURCES TEAM,INC. GUIDES OUR FAMILIES THROUGH THE MIDDLE SCHOOL AND HIGH SCHOOL ENROLLMENT PROCESSES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0340280

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