{"success":true,"data":{"_id":271092056,"filings":[{"Organization":{"value":null,"Person":["Ian H Stewart","Meredith H Stewart","Andrew Moffitt","Dave Shelton","Paul Moffitt"],"Title":["President","Vice President","Director","Director","Director"],"Hours":[40.0,40.0,0.25,0.25,0.25],"Total Compensation":[48000,48000,0,0,0],"Direct compensation":[48000,48000,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Community enrichment through audio and video production","year":2024,"name":"JENNIFER SMART FOUNDATION","phone":9513951017,"website":"JenniferSmartFoundation.org","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"31500 Grape Street Suite 3 PMB 366, Lake Elsinore, CA, 92532, USA","city":"Lake Elsinore","state":"CA","country":"USA","zip_code":92532},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":84884,"Contributions":{"value":84884,"Other contributions":0,"Contributions from gifts and grants":84884,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":117191,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":1572,"Fundraising professional":0,"Fees to independent contractors":1572},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":103638,"Current officers":103638,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":11981,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":9401,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":123,"Itemized Expenses":2457,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":34932,"Non-interest bearing cash":0,"Savings and temp cash investments":24596,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10336},"Liabilities":{"value":1,"Sum of Total Liabilities":1,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":34931,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3806017624051647,"percentile":0.09357408544557327},"Liabilities to Assets Ratio":{"score":2.862704683384862e-05,"percentile":0.5879543141718},"Operating Reserve Ratio":{"score":0.2980774974187438,"percentile":0.1618389417368816},"Officer Compensation Ratio":{"score":0.8191755339573858,"percentile":0.02056802603310205},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.19124764727164814,"percentile":0.07960998373112428},"Asset Growth":{"score":0.028819796477789043,"percentile":0.4410589580038505},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.286850518183435,"percentile":0.01281561832363641}},"source_xml":"202511269349202661_public.xml"},{"Organization":{"value":null,"Person":["Ian H Stewart","Meredith H Stewart","Andrew Moffitt","Dave Shelton","Paul Moffitt"],"Title":["President","Vice President","Director","Director","Director"],"Hours":[40.0,40.0,0.25,0.25,0.25],"Total Compensation":[45500,45500,0,0,0],"Direct compensation":[45500,45500,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Community enrichment through audio and video production","year":2021,"name":"JENNIFER SMART FOUNDATION","phone":9513951017,"website":"JenniferSmartFoundation.org","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"31500 Grape Street Suite 3 PMB 366, Lake Elsinore, CA, 92532, USA","city":"Lake Elsinore","state":"CA","country":"USA","zip_code":92532},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":137823,"Contributions":{"value":120573,"Other contributions":0,"Contributions from gifts and grants":120573,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":5000,"Total revenue":5000,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":12250,"Other total":12250,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":114768,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":1608,"Fundraising professional":0,"Fees to independent contractors":1608},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":98508,"Current officers":98508,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":14652,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":9745,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":443,"Itemized Expenses":4464,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":24108,"Non-interest bearing cash":0,"Savings and temp cash investments":12801,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":11307},"Liabilities":{"value":6698,"Sum of Total Liabilities":6698,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":17410,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.16727977188132606,"percentile":0.7203587192070238},"Liabilities to Assets Ratio":{"score":0.2778330844532935,"percentile":0.21143809004101713},"Operating Reserve Ratio":{"score":0.2100585529067336,"percentile":0.12022450724588184},"Officer Compensation Ratio":{"score":0.7929039453506204,"percentile":0.022263225215343043},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.42362508961244255,"percentile":0.1616068209175177}},"source_xml":"202241369349207429_public.xml"},{"Organization":{"value":null,"Person":["Ian H Stewart","Meredith H Stewart","Andrew Moffitt","Dave Shelton","Paul Moffitt"],"Title":["President","Vice President","Director","Director","Director"],"Hours":[80.0,80.0,0.25,0.25,0.25],"Total Compensation":[40000,40000,0,0,0],"Direct compensation":[40000,40000,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Community enrichment through audio and video production","year":2022,"name":"JENNIFER SMART FOUNDATION","phone":9513951017,"website":"JenniferSmartFoundation.org","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"31500 Grape Street Suite 3 PMB 366, Lake Elsinore, CA, 92532, USA","city":"Lake Elsinore","state":"CA","country":"USA","zip_code":92532},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":172842,"Contributions":{"value":172842,"Other contributions":0,"Contributions from gifts and grants":172842,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":104688,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":1422,"Fundraising professional":0,"Fees to independent contractors":1422},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":86540,"Current officers":86540,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":16726,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":11094,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":79,"Itemized Expenses":5553,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":85565,"Non-interest bearing cash":0,"Savings and temp cash investments":75411,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10154},"Liabilities":{"value":1,"Sum of Total Liabilities":1,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":85564,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3943138820425591,"percentile":0.8826375232616602},"Liabilities to Assets Ratio":{"score":1.1687021562554783e-05,"percentile":0.588644419426678},"Operating Reserve Ratio":{"score":0.8173334097508788,"percentile":0.3685320432903775},"Officer Compensation Ratio":{"score":0.7641754546843955,"percentile":0.02442044065410953},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5165007140318453,"percentile":0.364151705979322}},"source_xml":"202341349349201854_public.xml"},{"Organization":{"value":null,"Person":["Ian H Stewart","Meredith H Stewart","Andrew Moffitt","Dave Shelton","Paul Moffitt"],"Title":["President","Vice President","Director","Director","Director"],"Hours":[80.0,80.0,0.25,0.25,0.25],"Total Compensation":[46000,46000,0,0,0],"Direct compensation":[46000,46000,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Community enrichment through audio and video production","year":2023,"name":"JENNIFER SMART FOUNDATION","phone":9513951017,"website":"JenniferSmartFoundation.org","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"31500 Grape Street Suite 3 PMB 366, Lake Elsinore, CA, 92532, USA","city":"Lake Elsinore","state":"CA","country":"USA","zip_code":92532},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":96433,"Contributions":{"value":96433,"Other contributions":0,"Contributions from gifts and grants":96433,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":114759,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":1518,"Fundraising professional":0,"Fees to independent contractors":1518},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":99360,"Current officers":99360,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":13881,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":9488,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":362,"Itemized Expenses":4031,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":68443,"Non-interest bearing cash":0,"Savings and temp cash investments":57581,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10862},"Liabilities":{"value":1205,"Sum of Total Liabilities":1205,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":67238,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1900386797050802,"percentile":0.15652725601165268},"Liabilities to Assets Ratio":{"score":0.017605891033414665,"percentile":0.4658931506490144},"Operating Reserve Ratio":{"score":0.5964063820702515,"percentile":0.28984638839640364},"Officer Compensation Ratio":{"score":0.8016800425238979,"percentile":0.0216976704319852},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.15250627613007187,"percentile":0.09996357630819426},"Asset Growth":{"score":0.3733662332412585,"percentile":0.9474970330772982},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.3371888238293677,"percentile":0.04000333574448197}},"source_xml":"202401369349208450_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Ian H Stewart","Meredith H Stewart","Andrew Moffitt","Dave Shelton","Paul Moffitt"],"Title":["President","Vice President","Director","Director","Director"],"Hours":[40.0,40.0,0.25,0.25,0.25],"Total Compensation":[48000,48000,0,0,0],"Direct compensation":[48000,48000,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Community enrichment through audio and video production","year":2024,"name":"JENNIFER SMART FOUNDATION","phone":9513951017,"website":"JenniferSmartFoundation.org","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"31500 Grape Street Suite 3 PMB 366, Lake Elsinore, CA, 92532, USA","city":"Lake Elsinore","state":"CA","country":"USA","zip_code":92532},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":84884,"Contributions":{"value":84884,"Other contributions":0,"Contributions from gifts and grants":84884,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":117191,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":1572,"Fundraising professional":0,"Fees to independent contractors":1572},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":103638,"Current officers":103638,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":11981,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":9401,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":123,"Itemized Expenses":2457,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":34932,"Non-interest bearing cash":0,"Savings and temp cash investments":24596,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10336},"Liabilities":{"value":1,"Sum of Total Liabilities":1,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":34931,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3806017624051647,"percentile":0.09357408544557327},"Liabilities to Assets Ratio":{"score":2.862704683384862e-05,"percentile":0.5879543141718},"Operating Reserve Ratio":{"score":0.2980774974187438,"percentile":0.1618389417368816},"Officer Compensation Ratio":{"score":0.8191755339573858,"percentile":0.02056802603310205},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.19124764727164814,"percentile":0.07960998373112428},"Asset Growth":{"score":0.028819796477789043,"percentile":0.4410589580038505},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.286850518183435,"percentile":0.01281561832363641}},"source_xml":"202511269349202661_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}