SMARTMEME INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: SMARTMEME INC (EIN 20-1897585)
Tax period: 2021-08-01 to 2022-07-31
Filed: 2023-06-14
IRS object ID: 202311659349300431
Schema version: 2021v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-06-14T08:41:26-07:00	ReturnTs
Tax Period End	2022-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	811489821	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HEALY AND ASSOCIATES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1200 CONCORD AVE STE 250	AddressLine1Txt
City	CONCORD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94520	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201897585	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Smartmeme	BusinessNameLine1Txt
Business Name Line2	DBA Center for Story-based Strategy	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SMAR	BusinessNameControlTxt
Phone	5109031809	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	654 13th Street Suite 100	AddressLine1Txt
City	Oakland	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94612	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Paul Castro	PersonNm
Person Title	Interim ED	PersonTitleTxt
Signature	2023-06-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Paul	PersonFirstNm
Person Last	Castro	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Suzanne R Healy	PreparerPersonNm
PTIN	P00533689	PTIN
Phone	9256030800	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Reuben Tihi Hayslett	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	654 13th Street Suite 100	AddressLine1Txt
City	Oakland	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94612	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,968,605	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.storybasedstrategy.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	VT	LegalDomicileStateCd
Activity Or Mission	SMARTMEME, INC. DBA CENTER FOR STORY-BASED STRATEGY (CSS) CULTIVATES IMAGINATION SPACES WHERE STORY, GRASSROOTS LEADERSHIP, ORGANIZING, AND DEMOCRACY ARE INTERWOVEN STRATEGIES TO BUILD POWER.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	15	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$1,301,714	PYContributionsGrantsAmt
CY Contributions Grants	$1,590,268	CYContributionsGrantsAmt
PY Program Service Revenue	$677,386	PYProgramServiceRevenueAmt
CY Program Service Revenue	$375,542	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$2,199	PYOtherRevenueAmt
CY Other Revenue	$2,795	CYOtherRevenueAmt
PY Total Revenue	$1,981,299	PYTotalRevenueAmt
CY Total Revenue	$1,968,605	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$846,111	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,031,866	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$204,800	CYTotalFundraisingExpenseAmt
PY Other Expenses	$449,497	PYOtherExpensesAmt
CY Other Expenses	$336,940	CYOtherExpensesAmt
PY Total Expenses	$1,295,608	PYTotalExpensesAmt
CY Total Expenses	$1,368,806	CYTotalExpensesAmt
PY Revenues Less Expenses	$685,691	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$599,799	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,683,742	TotalAssetsBOYAmt
Total Assets EOY	$2,961,906	TotalAssetsEOYAmt
Total Liabilities BOY	$545,479	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$223,844	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,138,263	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,738,062	NetAssetsOrFundBalancesEOYAmt
Mission	SMARTMEME INC. DBA CENTER FOR STORY-BASED STRATEGY ("CSS") IS A NATIONAL STRATEGY CENTER DEDICATED TO HARNESSING THE POWER OF NARRATIVE FOR MOVEMENT BUILDING AND SOCIAL CHANGE. CSS PROVIDES SOCIAL, ECONOMIC AND ECOLOGICAL JUSTICE LEADERS, ORGANIZATIONS AND ALLIANCES THE STRATEGIC SUPPORT TO REFRAME ISSUES AND WIN CRITICAL CAMPAIGNS. WE USE STORY-BASED APPROACHES TO AMPLIFY THE IMPACT OF GRASSROOTS ORGANIZING, TO COMMUNICATE TRANSFORMATIVE POSSIBILITIES AND TO RE-IMAGINE SOCIAL CHANGE STRATEGY. THROUGH TRAINING AND CONSULTING, WEVE SUPPORTED OVER 300 NONPROFIT ORGANIZATIONS AND 6,000 INDIVIDUAL CHANGE AGENTS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,052,350	ExpenseAmt
Revenue	$375,542	RevenueAmt
Desc	TRAIN: PROVIDE TRAINING TO OVER 300 KEY NONPROFIT LEADERS AND GROW CSSS TRAINING CAPACITY AND PRACTITIONERS NETWORK.MOVEMENT BUILDING: STRENGTHEN BROADER NONPROFIT NETWORKS THROUGH PARTNERSHIP WITH ANDBUILDING CONNECTIONS BETWEEN ALLIED ORGANIZATIONS.OUR WORK THIS YEAR HAS CONTINUED TO GROW, HONING OUR TRAINING TOOLS AND METHODS, ANDREACHING MORE AND MORE INDIVIDUALS AND GROUPS WORKING FOR CHANGE.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	CSS began a program of Fiscal Sponsorship, to incubate emergent narrative opportunities from the CSS Network. The purpose is to strengthen movement infrastructure by providing a political home for the work. CSS will use Comprehensive Fiscal Sponsorships as a vehicle to support these projects. Two sponsored projects in fy 2021 include Black Cornerstone Project and Anti-Monopoly Video Shorts.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,052,350	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (true)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	56	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	15	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VT	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd
Other	Yes (X)	OtherInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	The Organization	PersonNm
Phone	5109031809	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	654 13th Street Suite 100	AddressLine1Txt
City	Oakland	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94612	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Bernice Julie Shaw
CO-DIRECTOR	40.00	0.00	Yes (X)	$139,323	$0	$0
SHANA MCDAVIS-CONWAY
Co-Director	40.00	0.00		$43,447	$0	$0
Dallas Goldtooth
Board Chair	2.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Sean Watkins
Ext Affairs Chr	2.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Yee Won Chong
Treasurer	2.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Sara Pennington
Secretary	2.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Jennifer Dillon
Board Member	2.00	0.00		$0	$0	$0	Yes (X)
Mariana Mendoza
Board Member	2.00	0.00		$0	$0	$0	Yes (X)
Michael Premo
Board Member	2.00	0.00		$0	$0	$0	Yes (X)
Reuben Tihi Hayslett
Board Member	2.00	0.00		$0	$0	$0	Yes (X)
Trina Jackson
Governance Chr	2.00	0.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$182,770	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,590,268	AllOtherContributionsAmt
Total Contributions	$1,590,268	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Consulting contracts	541610	$343,506	$343,506
Training and event fees	541610	$32,036	$32,036

Field	Value	IRS element (for citing)
Total Program Service Revenue	$375,542	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,795	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,795	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,795	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,968,605	TotalRevenueColumnAmt
Related Or Exempt Func Income	$378,337	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$259,737	TotalAmt
Program Services	$201,944	ProgramServicesAmt
Management And General	$15,253	ManagementAndGeneralAmt
Fundraising	$42,540	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$586,167	TotalAmt
Program Services	$455,741	ProgramServicesAmt
Management And General	$34,422	ManagementAndGeneralAmt
Fundraising	$96,004	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$115,254	TotalAmt
Program Services	$87,154	ProgramServicesAmt
Management And General	$10,880	ManagementAndGeneralAmt
Fundraising	$17,220	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$70,708	TotalAmt
Program Services	$52,922	ProgramServicesAmt
Management And General	$6,479	ManagementAndGeneralAmt
Fundraising	$11,307	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$24,965	TotalAmt
Management And General	$24,965	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$63,888	TotalAmt
Program Services	$40,117	ProgramServicesAmt
Management And General	$3,532	ManagementAndGeneralAmt
Fundraising	$20,239	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,239	TotalAmt
Program Services	$3,015	ProgramServicesAmt
Management And General	$1,312	ManagementAndGeneralAmt
Fundraising	$912	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$25,703	TotalAmt
Program Services	$19,407	ProgramServicesAmt
Management And General	$2,408	ManagementAndGeneralAmt
Fundraising	$3,888	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$28,399	TotalAmt
Program Services	$21,547	ProgramServicesAmt
Management And General	$2,705	ManagementAndGeneralAmt
Fundraising	$4,147	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$77	TotalAmt
Fundraising	$77	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$19,591	TotalAmt
Program Services	$9,558	ProgramServicesAmt
Management And General	$6,237	ManagementAndGeneralAmt
Fundraising	$3,796	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$605	TotalAmt
Program Services	$7	ProgramServicesAmt
Management And General	$598	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,776	TotalAmt
Program Services	$8,943	ProgramServicesAmt
Management And General	$1,086	ManagementAndGeneralAmt
Fundraising	$1,747	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Faciltators and trainers	$62,010	$62,010
Network Engagement	$33,507	$33,507
Program associates	$19,719	$19,719
Program Communications	$13,427	$13,427

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,034	TotalAmt
Program Services	$23,332	ProgramServicesAmt
Management And General	$1,779	ManagementAndGeneralAmt
Fundraising	$2,923	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,368,806	TotalAmt
Program Services	$1,052,350	ProgramServicesAmt
Management And General	$111,656	ManagementAndGeneralAmt
Fundraising	$204,800	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,382,853	BOYAmt
EOY	$1,628,189	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$548,274	BOYAmt
EOY	$746,372	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$736,496	BOYAmt
EOY	$575,552	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$13,923	BOYAmt
EOY	$9,597	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,196	BOYAmt
EOY	$2,196	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,683,742	BOYAmt
EOY	$2,961,906	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$108,448	BOYAmt
EOY	$62,679	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$379,456	BOYAmt
EOY	$129,500	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$57,575	BOYAmt
EOY	$31,665	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$545,479	BOYAmt
EOY	$223,844	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,547,867	BOYAmt
EOY	$1,930,562	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$590,396	BOYAmt
EOY	$807,500	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,138,263	BOYAmt
EOY	$2,738,062	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,683,742	BOYAmt
EOY	$2,961,906	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$599,799	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$738,228	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$823,499	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,478,597	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,301,714	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,590,278	CurrentTaxYearAmt
Total	$5,932,316	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$355,881	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$296,844	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$360,527	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$677,386	CurrentTaxYearMinus1YearAmt
Current Tax Year	$375,542	CurrentTaxYearAmt
Total	$2,066,180	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,094,109	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,120,343	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,839,124	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,979,100	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,965,820	CurrentTaxYearAmt
Total	$7,998,496	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$740,312	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$735,941	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$187	CurrentTaxYearMinus1YearAmt
Current Tax Year	$86,462	CurrentTaxYearAmt
Total	$1,562,902	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$740,312	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$735,941	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$187	CurrentTaxYearMinus1YearAmt
Current Tax Year	$86,462	CurrentTaxYearAmt
Total	$1,562,902	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$6,435,594	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$82	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$132	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,603	CurrentTaxYearMinus2YearsAmt
Total	$4,817	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$82	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$132	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,603	CurrentTaxYearMinus2YearsAmt
Total	$4,817	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,798	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$674	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$2,199	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,795	CurrentTaxYearAmt
Total	$7,466	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,095,989	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,121,149	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,843,727	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,981,299	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,968,615	CurrentTaxYearAmt
Total	$8,010,779	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.80340	PublicSupportCY509Pct
Public Support PY509	0.78880	PublicSupportPY509Pct
Investment Income CY	0.00060	InvestmentIncomeCYPct
Investment Income PY	0.00070	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Sabbatical Payable	Desc
Amt	$31,665	Amt

Field	Value	IRS element (for citing)
Total Liability	$31,665	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$1,968,605	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$1,968,605	RevenueSubtotalAmt
Total Revenue Per Form990	$1,968,605	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,368,806	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$1,368,806	ExpensesSubtotalAmt
Total Expenses Per Form990	$1,368,806	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	SHANA MCDAVIS-CONWAY	PersonNm
Title	Co-Director	TitleTxt
Base Compensation Filing Org	$43,447	BaseCompensationFilingOrgAmt
Total Compensation Filing Org	$43,447	TotalCompensationFilingOrgAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	Mariana Mendoza	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	Board Member	RelationshipDescriptionTxt
Transaction	$7,802	TransactionAmt
Transaction	Business-Training Support	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule L, Part V Supplemental Information	FormAndLineReferenceDesc
Explanation	Board official Mariana Mendoza Helped with Business-Program Support and training Support THE FOLLOWING AMOUNT WAS PAID FOR YEAR ENDED 7-31-2022.Mariana Mendoza was paid $7,802 for Business-Org Support.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review Process	The tax return is prepared by an outside accounting firm. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an authorization is signed and provided to authorize the outside accounting firm to process, sign and provide copies of the returns to be filed (paper or electronically) with the designated governmental agencies. The tax returns are then signed by the organization, stamped and mailed with certified return receipt or the signed form 8879 is provided to the outside accounting firm allowing electronic filing.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Employees and Board members of the organization are required to put in writing their conflicting interests when they first become an employee or Board member; then these are reviewed and updated annually. Annual Declarations of Conflict of Interest are distributed and signed by the CSS Board of Directors at the beginning of each Fiscal Year.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	SMARTMEME INC. HAS A SALARY POLICY APPROVED BY THE BOARD OF DIRECTORS. EACH YEAR THE BOARD CONDUCTS AN ANNUAL EVALUATION OF THE CO-DIRECTORS AND MAKES A DECISION ABOUT THE SALARY RATE FOR THE UPCOMING FISCAL YEAR, THEN APPROVES IT WITH THE ORGANIZATIONAL ANNUAL BUDGET.
Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection	Federal Tax Returns are available at guidestar.org & charitynavigator.org.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Governing documents are available for public inspection at the principal place of business.The conflict of interest policy and the organization's financial statements are available upon request.