LETS BE SMART INC: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LETS BE SMART INC (EIN 20-4051556)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2022-05-11
- IRS object ID
- 202201319349203620
- Schema version
- 2020v4.0
- 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-EZ
- Schedule A
- Schedule B
- Schedule L
- Schedule O
- Compensation Explanation
- Transfer Prsnl Bnft Contracts Decl
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-11T16:22:32-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271128135 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JONATHAN D LEONE EA CPA MST | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 63 WEPAWAUG RD | AddressLine1Txt |
| City | WOODBRIDGE | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 065252424 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204051556 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LET'S BE SMART INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LETS | BusinessNameControlTxt |
| Phone | 6462174714 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 122 E 57TH STREET SUITE 4R | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE KELLEY | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6462174714 | PhoneNum |
| Signature | 2022-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JULIE | PersonFirstNm |
| Person Last | KELLEY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JONATHAN D LEONE | PreparerPersonNm |
| PTIN | P00920346 | PTIN |
| Phone | 2032145073 | PhoneNum |
| Preparation | 2022-05-03 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.LETSBESMART.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $111,650 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $110,558 | ContributionsGiftsGrantsEtcAmt |
| Other Revenue Total | $1,092 | OtherRevenueTotalAmt |
| Total Revenue | $111,650 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $3,532 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $22,326 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $84,965 | OtherExpensesTotalAmt |
| Total Expenses | $110,823 | TotalExpensesAmt |
| Excess Or Deficit For Year | $827 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$11,635 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$10,808 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $529 | BOYAmt |
| EOY | $1,140 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $529 | BOYAmt |
| EOY | $1,140 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,164 | BOYAmt |
| EOY | $11,948 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$11,635 | BOYAmt |
| EOY | -$10,808 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | AIMS TO EDUCATE ABOUT THE IMPORTANCE OF ANIMALS BY RAISING THE AWARENESS LEVEL FOR THEIR RIGHTS, WELL-BEING, AND CARE. THE ORGANIZATION FOCUSES ON BRINGING COMMUNITIES TOGETHER TO PROMOTE RESPONSIBLE CARE OF ANIMALS THROUGH EVENTS AND HOPES TO FOSTER THE PRACTICE OF UNDERSTANDING AND COMPASSION WITH ANIMALS. PROMOTING ADOPTION/FOSTERING PROGRAMS AND ACTIVITIES THAT AIM TO IMPROVE THE LIVELIHOOD OF ANIMALS AND SUPPORT SANCTUARIES AND OTHER PROJECTS, ARE INTEGRAL PART OF OUR MISSION. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | LET'S BE S.M.A.R.T. STEPS IN TO PROVIDE ACCESSIBLE EDUCATION, PRACTICAL FOR BOTH CHILDREN AND ADULTS, ABOUT THE IMPORTANCE OF ANIMALS, HOW TO CARE FOR THEM, AND THE BENEFITS HUMANS REAP FROM ENGAGING WITH THEM. OUR PAWZITIVE PROGRAM AND PUBLISHING VARIOUS EDUCATION MATERIAL PROMOTE THE HEALTH AND WELL-BEING OF ANIMALS AND THEIR RELATION TO HUMAN BEINGS FOR SOCIAL AND HEALTH BENEFITS. LET'S BE S.M.A.R.T. ALSO RUNS A SHELTER IN GREECE WHICH WORKS TO RESCUE CATS IN NEED AND FIND ADOPTIVE, LOVING FOREVER HOMES. LET'S BE S.M.A.R.T. ORGANIZES A VARIETY OF EVENTS DESIGNED TO BRING COMMUNITIES TOGETHER WITH THE COMMON GOAL OF FACILITATING AND ENCOURAGING THE RESPONSIBLE CARE OF ANIMALS. ALL OF OUR EVENTS PAIR HANDS-ON ACTIVITIES FOR ALL AGES WITH EDUCATION ABOUT ANIMAL BENEFITS. LET'S BE S.M.A.R.T. FOCUSES ON THE IMPLEMENTATION OF SOLUTION-MINDED PROGRAMS. PROGRAMS MAY INCLUDE EDUCATION ABOUT HOW TO CARE FOR ANIMALS ON A LIMITED BUDGET OR SMALL LIVING QUARTERS, AND PROPER STRAY CARE AND PET CARE. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $91,048 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $91,048 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| CHARLENE CAPRIO | ||
| PRESIDENT | 5.00 | $0 |
| MARY JO KEEBLE | ||
| DIRECTOR | 5.00 | $0 |
| JULIE KELLEY | ||
| TREASURER | 20.00 | $0 |
| SHAYENNA TELLES | ||
| SECRETARY | 5.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | Yes (true) | MadeLoansToFromOfficersInd |
| Loans To From Officers | $11,767 | LoansToFromOfficersAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE KELLEY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 122 E 57TH STREET SUITE 4R | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6462174714 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $40,626 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,294 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $110,558 | CurrentTaxYearAmt |
| Total | $206,478 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $40,626 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,294 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $110,558 | CurrentTaxYearAmt |
| Total | $206,478 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $206,478 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,092 | CurrentTaxYearAmt |
| Total | $1,092 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $207,570 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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 L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE KELLEY | PersonNm |
| Relationship With Org | TREASURER/DIRECTOR | RelationshipWithOrgTxt |
| Loan Purpose | TO PAY FOR OPERATING EXPENSES | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $11,982 | OriginalPrincipalAmt |
| Balance Due | $11,767 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $11,767 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | MASKS SALES 1,092 TOTAL 1,092 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES ADVERTISING, MARKETING & WEB 1,387 MARKETING/SOCIAL MEDIA SVCS 13,488 SMART HERO VIDEOS 2,762 MEETINGS 12 COMMISSIONS 3 PET ADOPTION EXPENSES 13,364 PET FOOD AND SUPPLIES 17,641 VETERINARY EXPENSES 32,920 DUES AND SUBSCRIPTIONS 183 MATERIALS AND SUPPLIES 1,852 BANK & SERVICE CHARGES 1,353 TOTAL 84,965 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 182 181 LOANS FROM OFFICERS 11,982 11,767 |
| FORM 990-EZ, PART III | AIMS TO EDUCATE ABOUT THE IMPORTANCE OF ANIMALS BY RAISING THE AWARENESS LEVEL FOR THEIR RIGHTS, WELL-BEING, AND CARE. THE ORGANIZATION FOCUSES ON BRINGING COMMUNITIES TOGETHER TO PROMOTE RESPONSIBLE CARE OF ANIMALS THROUGH EVENTS AND HOPES TO FOSTER THE PRACTICE OF UNDERSTANDING AND COMPASSION WITH ANIMALS. PROMOTING ADOPTION/FOSTERING PROGRAMS AND ACTIVITIES THAT AIM TO IMPROVE THE LIVELIHOOD OF ANIMALS AND SUPPORT SANCTUARIES AND OTHER PROJECTS, ARE INTEGRAL PART OF OUR MISSION. |
| FORM 990-EZ, PART III, LINE 28 | LET'S BE S.M.A.R.T. STEPS IN TO PROVIDE ACCESSIBLE EDUCATION, PRACTICAL FOR BOTH CHILDREN AND ADULTS, ABOUT THE IMPORTANCE OF ANIMALS, HOW TO CARE FOR THEM, AND THE BENEFITS HUMANS REAP FROM ENGAGING WITH THEM. OUR PAWZITIVE PROGRAM AND PUBLISHING VARIOUS EDUCATION MATERIAL PROMOTE THE HEALTH AND WELL-BEING OF ANIMALS AND THEIR RELATION TO HUMAN BEINGS FOR SOCIAL AND HEALTH BENEFITS. LET'S BE S.M.A.R.T. ALSO RUNS A SHELTER IN GREECE WHICH WORKS TO RESCUE CATS IN NEED AND FIND ADOPTIVE, LOVING FOREVER HOMES. LET'S BE S.M.A.R.T. ORGANIZES A VARIETY OF EVENTS DESIGNED TO BRING COMMUNITIES TOGETHER WITH THE COMMON GOAL OF FACILITATING AND ENCOURAGING THE RESPONSIBLE CARE OF ANIMALS. ALL OF OUR EVENTS PAIR HANDS-ON ACTIVITIES FOR ALL AGES WITH EDUCATION ABOUT ANIMAL BENEFITS. LET'S BE S.M.A.R.T. FOCUSES ON THE IMPLEMENTATION OF SOLUTION-MINDED PROGRAMS. PROGRAMS MAY INCLUDE EDUCATION ABOUT HOW TO CARE FOR ANIMALS ON A LIMITED BUDGET OR SMALL LIVING QUARTERS, AND PROPER STRAY CARE AND PET CARE. |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp (4 entries)
| CHARLENE CAPRIO |
| MARY JO KEEBLE |
| JULIE KELLEY |
| SHAYENNA TELLES |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | (A) DID THE ORGANIZATION, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT?......... NO (B) DID THE ORGANIZATION, DURING THE YEAR, PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT?......................... NO | DeclarationDesc |