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        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 3,619</ExplanationTxt>
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        <PersonNm>JULIE KELLEY</PersonNm>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER REVIEWS THE RETURN AND THEN THE GOVERNING BODY WILL RECEIVES A PDF OF THE ENTIRE RETURN, FORM 990 FOR THEIR REVIEW BEFORE IT IS FILED AND ARE ADVISED OF THE FILING DATE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ADDITION TO THE REQUIREMENT FOR DIRECTORS TO ANNUALLY DISCLOSE THEIR INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST, THE DIRECTORS HAVE KNOWLEDGE OF AND UNDERSTAND THE CONFLICT OF INTEREST POLICY WHICH PROMOTES ONGOING COMPLIANCE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS DETERMINES COMPENSATION BY DETERMINING COMPARABLE COMPENSATION FOR LIKE DUTIES PERFORMED AT IN-PROFIT AND NON-PROFIT ENTITIES IN THE GEOGRAPHICAL AREA. THIS IS AFFIRMED ANNUALLY IN THE BUDGET PROCESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR RECOMMENDS SALARY FOR NEW HIRES TO THE BOARD CHAIR. THIS IS FURTHER REVIEWED WITH THE HUMAN RESOURCES COMMITTEE AS NECESSARY. THE BOARD VOTES ON SALARY CHANGES. COMPENSATION SURVEYS ARE USED WHEN DETERMINING SALARIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC. DOCUMENTS THAT ARE LEGALLY REQUIRED TO BE AVAILABLE TO THE PUBLIC ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>SMART HERO VIDEOS 8,349 0 0 PET ADOPTION EXPENSES 4,109 0 0 PAYPAL FEES 0 1,858 0 EQUIP RENTAL AND MAINT 0 1,422 0 BANK &amp; SERVICE CHARGES 0 225 0 DUES AND SUBSCRIPTIONS 0 199 0 COMMISSIONS 0 36 0 TOTAL 12,458 3,740 0</ExplanationTxt>
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