{"success":true,"data":{"_id":465074948,"filings":[{"Organization":{"value":null,"Person":["REBECCA L KECK","PAUL GARCHAR","BERGEN GIORDANI","MISTY HAZY","DENISE HOLT","JOHN A MCNALLY","NICOLE RAMSON","CHRISTINE R RHOADES","MYRA VITTO","ALURA WEBB"],"Title":["PRESIDENT","VICE PRESIDE","DIRECTOR","SECRETARY","DIRECTOR","DIRECTOR","TREASURER","DIRECTOR","BOARD PRESID","DIRECTOR"],"Hours":[40.0,2.0,1.0,2.0,1.0,1.0,2.0,2.0,2.0,1.0],"Total Compensation":[93699,0,0,0,0,0,0,0,0,0],"Direct compensation":[93699,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing","year":2020,"name":"STUDENTS MOTIVATED BY THE ARTS INC","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":"OH","total_volunteers":20,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"25 E BOARDMAN STREET FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":52,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":52,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":465781,"Contributions":{"value":340058,"Other contributions":286358,"Contributions from gifts and grants":0,"Fundraising revenue":3700,"Dues":0,"Campaigns":0,"Grant revenue":50000,"Related organizations":0},"Program revenue":{"value":95650,"Total revenue":{"value":95650,"COMMUNITY PROGRAMMING":95500,"PUBLIC PROGRAMMING":150},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1760,"Investment income total":1112,"Net investment gain":648,"Income from invest bond proceeds":0},"Other revenues":{"value":28313,"Other total":13543,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":14770,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":539968,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":434383,"Current officers":93699,"Disqualified persons":0,"Other salaries and wages":292891,"Pension plan contributions":0,"Other employee benefits":11002,"Payroll taxes":36791},"Other expenses":{"value":105585,"Management services":0,"Legal":0,"Accounting":2683,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":277,"Office expenses":12050,"Information technology":14032,"Royalties":0,"Occupancy":30481,"Travel":277,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21677,"Insurance":1703,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":22405,"SUPPLIES":13594,"SMALL EQUIPMENT":5145,"PROFESSIONAL DEVELOPMENT":3484,"MISCELLANEOUS":182},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":422934,"Management And General Expenses":97929,"Fundraising Expenses":19105}},"Assets":{"value":632914,"Non-interest bearing cash":304489,"Savings and temp cash investments":50184,"Pledges and grants receivable":0,"Accounts receivable":15035,"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":1424,"Land, building, equipment":230526,"Investments publicly traded":30756,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":500},"Liabilities":{"value":161223,"Sum of Total Liabilities":0,"Accounts payable, accrued":8291,"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":152932,"Other liabilities":0},"Fund balance":{"value":471691,"Net assets without donor restriction":376865,"Net assets with donor restriction":94826,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7832575263719331,"percentile":0.6056326681865418},"Fundraising Efficiency":{"score":17.79942423449359,"percentile":0.5671425704951147},"Operating Margin":{"score":-0.15927442295842897,"percentile":0.174769125919996},"Liabilities to Assets Ratio":{"score":0.2547312905070831,"percentile":0.22213564327068513},"Operating Reserve Ratio":{"score":1.1721324226620837,"percentile":0.4688246916743849},"Officer Compensation Ratio":{"score":0.17352694974517008,"percentile":0.3620947406823873},"Program Expense Growth":{"score":0.2759377050175949,"percentile":0.8534311453032174},"Revenue Growth":{"score":-0.0740723439003274,"percentile":0.17733130525321464},"Asset Growth":{"score":-0.000352412630177733,"percentile":0.317546940179605},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5219312596890169,"percentile":0.3786189977847697}},"source_xml":"202221369349307387_public.xml"},{"Organization":{"value":null,"Person":["MYRA VITTO","CHRISTINE RHOADES","NICOLE RAMSON","JOSIE PUSKAR","PAUL GARCHAR","MISTY BRADLEY NOBLE","DENISE HOLT","BERGEN GIORDANI","REBECCA L KECK"],"Title":["BOARD PRESID","PAST PRESIDE","TREASURER","DIRECTOR","VICE PRESIDE","SECRETARY","DIRECTOR","DIRECTOR","PRESIDENT"],"Hours":[2.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,80000],"Direct compensation":[0,0,0,0,0,0,0,0,80000],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing.","year":2018,"name":"STUDENTS MOTIVATED BY THE ARTS","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":null,"total_volunteers":20,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"25 E BOARDMAN ST FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":52,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":52,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":449748,"Contributions":{"value":212099,"Other contributions":165229,"Contributions from gifts and grants":0,"Fundraising revenue":19870,"Dues":0,"Campaigns":0,"Grant revenue":27000,"Related organizations":0},"Program revenue":{"value":215351,"Total revenue":{"value":215351,"COMMUNITY PARTNERSHIPS":212638,"PUBLIC PROGRAMMING":2713},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":50,"Investment income total":50,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":22248,"Other total":6284,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":15964,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":520135,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":380667,"Current officers":80000,"Disqualified persons":0,"Other salaries and wages":254688,"Pension plan contributions":0,"Other employee benefits":9333,"Payroll taxes":36646},"Other expenses":{"value":139468,"Management services":0,"Legal":0,"Accounting":2420,"Lobbying services":0,"Investment management fees":0,"Other services":452,"Advertising":939,"Office expenses":8767,"Information technology":6556,"Royalties":0,"Occupancy":34791,"Travel":4371,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21790,"Insurance":2933,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":48097,"SUPPLIES":15397,"SMALL EQUIPMENT":12923,"PROFESSIONAL DEVELOPMENT":10046,"MISCELLANEOUS":9731},"All other expenses":8352},"Functional Expenses":{"value":null,"Program Service Expenses":382584,"Management And General Expenses":101706,"Fundraising Expenses":35845}},"Assets":{"value":675423,"Non-interest bearing cash":35435,"Savings and temp cash investments":271172,"Pledges and grants receivable":97119,"Accounts receivable":10563,"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":1670,"Land, building, equipment":258964,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":500},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"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":675423,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":644208,"Temporarily restricted net assets":31215,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7355475020908033,"percentile":0.5611944446682188},"Fundraising Efficiency":{"score":5.917115357790487,"percentile":0.24587148388484223},"Operating Margin":{"score":-0.15650319734606935,"percentile":0.17661823811991778},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.2985532602112912,"percentile":0.49778740361003737},"Officer Compensation Ratio":{"score":0.15380622338431368,"percentile":0.40357120007501657},"Program Expense Growth":{"score":0.4818411512957471,"percentile":0.9261221712749175},"Revenue Growth":{"score":-0.17254002525002424,"percentile":0.08846981579018834},"Asset Growth":{"score":0.03285571440462441,"percentile":0.45790025700713827},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.528454681435488,"percentile":0.39625124715446797}},"source_xml":"202041369349303899_public.xml"},{"Organization":{"value":null,"Person":["REBECCA L KECK","RON FANIRO","ANGELA MCCOY","DENISE GLINATSIS BAYER","LARRY MOHN","NICOLE RAMSON","LAURA DEWBERRY","PAUL GARCHAR","MISTY BRADLEY NOBLE","GENNA PETROLLA","MYRA VITTO","CHRISTINE RHOADES"],"Title":["EXECUTIVE DI","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT"],"Hours":[40.0,2.0,1.0,2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,2.0],"Total Compensation":[74000,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[74000,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing.","year":2016,"name":"STUDENTS MOTIVATED BY THE ARTS","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":null,"total_volunteers":20,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"25 E BOARDMAN ST FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":408195,"Contributions":{"value":325213,"Other contributions":325213,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":82073,"Total revenue":82073,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":80,"Investment income total":80,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":829,"Other total":829,"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":218877,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":161592,"Current officers":74000,"Disqualified persons":0,"Other salaries and wages":66139,"Pension plan contributions":0,"Other employee benefits":6082,"Payroll taxes":15371},"Other expenses":{"value":57285,"Management services":0,"Legal":0,"Accounting":2156,"Lobbying services":0,"Investment management fees":0,"Other services":224,"Advertising":2058,"Office expenses":1411,"Information technology":4496,"Royalties":0,"Occupancy":15705,"Travel":3001,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2945,"Insurance":1744,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":15217,"SUPPLIES":4827,"SMALL TOOLS & EQUIP":4786,"SMALL EQUIPMENT":3153,"FURNISHINGS":2451},"All other expenses":8328},"Functional Expenses":{"value":null,"Program Service Expenses":128114,"Management And General Expenses":65199,"Fundraising Expenses":25564}},"Assets":{"value":795364,"Non-interest bearing cash":10999,"Savings and temp cash investments":307458,"Pledges and grants receivable":176833,"Accounts receivable":8542,"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":260616,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":30916},"Liabilities":{"value":24784,"Sum of Total Liabilities":0,"Accounts payable, accrued":24784,"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":770580,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":767279,"Temporarily restricted net assets":3301,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5853241775060879,"percentile":0.49177132591655726},"Fundraising Efficiency":{"score":12.721522453450165,"percentile":0.4722469438756064},"Operating Margin":{"score":0.4637930400911329,"percentile":0.9075792404597897},"Liabilities to Assets Ratio":{"score":0.031160575535226637,"percentile":0.4262081041176075},"Operating Reserve Ratio":{"score":3.6338400105995605,"percentile":0.7510116184298357},"Officer Compensation Ratio":{"score":0.3380894292228055,"percentile":0.15489217097336472},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6395373423060354,"percentile":0.7152086150200895}},"source_xml":"201831359349309713_public.xml"},{"Organization":{"value":null,"Person":["REBECCA L KECK","DIANE PALMER","JONATHON FAUVIE","DENISE HOLT","CHRIS GABRICK","PAUL GARCHAR","BERGEN GIORDANI","JOHN ORSINI","MEGAN JONES","STACIA ERDOS","NICK CHRETIEN","MISTY HAZY","MYRA VITTO","JOHN MCNALLY"],"Title":["PRESIDENT","BOARD PRESID","DIRECTOR","DIRECTOR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","PAST PRESIDE","DIRECTOR"],"Hours":[40.0,2.0,2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[109764,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[109764,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing","year":2023,"name":"STUDENTS MOTIVATED BY THE ARTS INC","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":"OH","total_volunteers":21,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"25 E BOARDMAN STREET FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":68,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":68,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":812832,"Contributions":{"value":405915,"Other contributions":369155,"Contributions from gifts and grants":0,"Fundraising revenue":11810,"Dues":0,"Campaigns":0,"Grant revenue":24950,"Related organizations":0},"Program revenue":{"value":370347,"Total revenue":370347,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-174,"Investment income total":888,"Net investment gain":-1062,"Income from invest bond proceeds":0},"Other revenues":{"value":36744,"Other total":3051,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":33693,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":845418,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":689239,"Current officers":109764,"Disqualified persons":0,"Other salaries and wages":493516,"Pension plan contributions":0,"Other employee benefits":27215,"Payroll taxes":58744},"Other expenses":{"value":156179,"Management services":0,"Legal":0,"Accounting":2725,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":829,"Office expenses":17861,"Information technology":12348,"Royalties":0,"Occupancy":51273,"Travel":11750,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":20525,"Insurance":2158,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":36710,"SUPPLIES":25426,"SMALL EQUIPMENT":9722,"PROFESSIONAL DEVELOPMENT":1562},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":624354,"Management And General Expenses":169400,"Fundraising Expenses":51664}},"Assets":{"value":464216,"Non-interest bearing cash":188788,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":69249,"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":1223,"Land, building, equipment":172576,"Investments publicly traded":31880,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":500},"Liabilities":{"value":15966,"Sum of Total Liabilities":0,"Accounts payable, accrued":15966,"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":448250,"Net assets without donor restriction":416729,"Net assets with donor restriction":31521,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7385151487193318,"percentile":0.5635018488234393},"Fundraising Efficiency":{"score":7.856824868380303,"percentile":0.32563361837639704},"Operating Margin":{"score":-0.040089464981693634,"percentile":0.30122206893909304},"Liabilities to Assets Ratio":{"score":0.034393472004411736,"percentile":0.4186654933443455},"Operating Reserve Ratio":{"score":0.5490964233077602,"percentile":0.27118689623966735},"Officer Compensation Ratio":{"score":0.12983399927609773,"percentile":0.4624206428472704},"Program Expense Growth":{"score":0.19466707768187425,"percentile":0.8005742925670158},"Revenue Growth":{"score":0.07299925593317193,"percentile":0.6912432797448718},"Asset Growth":{"score":-0.04581859913606117,"percentile":0.1733302456216688},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.539792936887241,"percentile":0.42779103120700956}},"source_xml":"202540609349300214_public.xml"},{"Organization":{"value":null,"Person":["REBECCA L KECK","MYRA VITTO","CHRIS GABRICK","MISTY HAZY","PAUL GARCHAR","DENISE HOLT","BERGEN GIORDANI","ALURA WEBB","JOHN A MCNALLY","JONATHON FAUVIE","JOHN ORSINI","DIANE PALMER","MEGAN JONES"],"Title":["PRESIDENT","BOARD PRESID","TREASURER","SECRETARY","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[104484,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[104484,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing","year":2022,"name":"STUDENTS MOTIVATED BY THE ARTS INC","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":"OH","total_volunteers":20,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"25 E BOARDMAN STREET FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":73,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":73,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":792526,"Contributions":{"value":375936,"Other contributions":334967,"Contributions from gifts and grants":0,"Fundraising revenue":20969,"Dues":0,"Campaigns":0,"Grant revenue":20000,"Related organizations":0},"Program revenue":{"value":372227,"Total revenue":{"value":372227,"COMMUNITY PROGRAMMING":371747,"PUBLIC PROGRAMMING":480},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":939,"Investment income total":633,"Net investment gain":306,"Income from invest bond proceeds":0},"Other revenues":{"value":43424,"Other total":6746,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":36678,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":884103,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":710470,"Current officers":104484,"Disqualified persons":0,"Other salaries and wages":526647,"Pension plan contributions":0,"Other employee benefits":21462,"Payroll taxes":57877},"Other expenses":{"value":173633,"Management services":0,"Legal":0,"Accounting":5660,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2485,"Office expenses":18812,"Information technology":13896,"Royalties":0,"Occupancy":63890,"Travel":10680,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21047,"Insurance":1950,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":35063,"SUPPLIES":30113,"PROFESSIONAL DEVELOPMENT":2379,"SMALL EQUIPMENT":2167,"SUBCONTRACTED SERVICES":404},"All other expenses":150},"Functional Expenses":{"value":null,"Program Service Expenses":681215,"Management And General Expenses":158221,"Fundraising Expenses":44667}},"Assets":{"value":496428,"Non-interest bearing cash":258681,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":14228,"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":1124,"Land, building, equipment":193104,"Investments publicly traded":28791,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":500},"Liabilities":{"value":19196,"Sum of Total Liabilities":0,"Accounts payable, accrued":19196,"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":477232,"Net assets without donor restriction":472579,"Net assets with donor restriction":4653,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7705154263700044,"percentile":0.5925074315451975},"Fundraising Efficiency":{"score":8.416414802874606,"percentile":0.3463690851644158},"Operating Margin":{"score":-0.11555078319197098,"percentile":0.20840266909655186},"Liabilities to Assets Ratio":{"score":0.038668245949060084,"percentile":0.40950034658892587},"Operating Reserve Ratio":{"score":0.5615047115551016,"percentile":0.2761237841430693},"Officer Compensation Ratio":{"score":0.11818080020088158,"percentile":0.4951749581328292},"Program Expense Growth":{"score":0.22922418128109914,"percentile":0.8262242277427354},"Revenue Growth":{"score":0.06367619149436975,"percentile":0.6595664264830756},"Asset Growth":{"score":-0.03558191717508678,"percentile":0.19718281823032066},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.537844745978839,"percentile":0.4222956521530451}},"source_xml":"202410799349301041_public.xml"},{"Organization":{"value":null,"Person":["REBECCA L KECK","JONATHON FAUVIE","CHRIS GABRICK","PAUL GARCHAR","BERGEN GIORDANI","MISTY HAZY","DENISE HOLT","JOHN A MCNALLY","NICOLE RAMSON","MYRA VITTO","ALURA WEBB"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","VICE PRESIDE","DIRECTOR","SECRETARY","DIRECTOR","DIRECTOR","TREASURER","BOARD PRESID","DIRECTOR"],"Hours":[40.0,1.0,2.0,2.0,1.0,2.0,1.0,1.0,2.0,2.0,1.0],"Total Compensation":[99985,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[99985,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing","year":2021,"name":"STUDENTS MOTIVATED BY THE ARTS INC","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":"OH","total_volunteers":20,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"25 E BOARDMAN STREET FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":56,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":56,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":820534,"Contributions":{"value":352492,"Other contributions":331523,"Contributions from gifts and grants":0,"Fundraising revenue":20969,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":276118,"Total revenue":{"value":276118,"COMMUNITY PROGRAMMING":276088,"PUBLIC PROGRAMMING":30},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3226,"Investment income total":2926,"Net investment gain":300,"Income from invest bond proceeds":0},"Other revenues":{"value":188698,"Other total":157389,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":31309,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":717682,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":594999,"Current officers":99985,"Disqualified persons":0,"Other salaries and wages":428317,"Pension plan contributions":0,"Other employee benefits":17731,"Payroll taxes":48966},"Other expenses":{"value":122683,"Management services":0,"Legal":0,"Accounting":3469,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":398,"Office expenses":14488,"Information technology":13045,"Royalties":0,"Occupancy":43605,"Travel":3022,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21188,"Insurance":2422,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21046,"SUPPLIES":10714,"PROFESSIONAL DEVELOPMENT":9732,"MISCELLANEOUS":418,"SMALL EQUIPMENT":182},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":539073,"Management And General Expenses":149103,"Fundraising Expenses":29506}},"Assets":{"value":580671,"Non-interest bearing cash":323949,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":18693,"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":999,"Land, building, equipment":209338,"Investments publicly traded":27192,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":500},"Liabilities":{"value":12842,"Sum of Total Liabilities":0,"Accounts payable, accrued":12842,"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":567829,"Net assets without donor restriction":450939,"Net assets with donor restriction":116890,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7511307236352591,"percentile":0.5744169560068636},"Fundraising Efficiency":{"score":11.946451569172371,"percentile":0.4533596006900942},"Operating Margin":{"score":0.12534763946405633,"percentile":0.6639668093225581},"Liabilities to Assets Ratio":{"score":0.022115793624961466,"percentile":0.45086548908367785},"Operating Reserve Ratio":{"score":0.8090923277997776,"percentile":0.36587029902840573},"Officer Compensation Ratio":{"score":0.13931657753712648,"percentile":0.43788347715583575},"Program Expense Growth":{"score":0.24456684223285333,"percentile":0.8358184783046458},"Revenue Growth":{"score":0.033618630328956255,"percentile":0.5322201290031415},"Asset Growth":{"score":-0.018138540465086672,"percentile":0.25211315267042667},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6095650464806808,"percentile":0.6332152957083488}},"source_xml":"202311359349309096_public.xml"},{"Organization":{"value":null,"Person":["REBECCA L KECK","PAUL GARCHAR","BERGEN GIORDANI","MISTY HAZY","DENISE HOLT","NICOLE RAMSON","CHRISTINE R RHOADES","LINDA VASCONI","MYRA VITTO"],"Title":["PRESIDENT","VICE PRESIDE","DIRECTOR","SECRETARY","DIRECTOR","TREASURER","DIRECTOR","DIRECTOR","BOARD PRESID"],"Hours":[40.0,2.0,1.0,2.0,1.0,2.0,2.0,1.0,2.0],"Total Compensation":[83200,0,0,0,0,0,0,0,0],"Direct compensation":[83200,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing","year":2019,"name":"STUDENTS MOTIVATED BY THE ARTS INC","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":"OH","total_volunteers":20,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"25 E BOARDMAN STREET FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":61,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":61,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":380307,"Contributions":{"value":175822,"Other contributions":164592,"Contributions from gifts and grants":0,"Fundraising revenue":1230,"Dues":0,"Campaigns":0,"Grant revenue":10000,"Related organizations":0},"Program revenue":{"value":179914,"Total revenue":{"value":179914,"COMMUNITY PROGRAMMING":178649,"PUBLIC PROGRAMMING":1265},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":696,"Investment income total":361,"Net investment gain":335,"Income from invest bond proceeds":0},"Other revenues":{"value":23875,"Other total":6950,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":16925,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":513431,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":390204,"Current officers":83200,"Disqualified persons":0,"Other salaries and wages":266638,"Pension plan contributions":0,"Other employee benefits":8878,"Payroll taxes":31488},"Other expenses":{"value":123227,"Management services":0,"Legal":0,"Accounting":2020,"Lobbying services":0,"Investment management fees":175,"Other services":0,"Advertising":329,"Office expenses":11981,"Information technology":7130,"Royalties":0,"Occupancy":37190,"Travel":11410,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":20556,"Insurance":2021,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":30415,"SUPPLIES":19784,"PROFESSIONAL DEVELOPMENT":8857,"SMALL EQUIPMENT":1767,"MISCELLANEOUS":7},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":379687,"Management And General Expenses":103284,"Fundraising Expenses":30460}},"Assets":{"value":731803,"Non-interest bearing cash":332162,"Savings and temp cash investments":50153,"Pledges and grants receivable":49500,"Accounts receivable":18488,"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":3546,"Land, building, equipment":252203,"Investments publicly traded":25251,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":500},"Liabilities":{"value":189724,"Sum of Total Liabilities":0,"Accounts payable, accrued":8627,"Grants payable":0,"Deferred, revenue":107250,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":73847,"Other liabilities":0},"Fund balance":{"value":542079,"Net assets without donor restriction":501743,"Net assets with donor restriction":40336,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7395093011524431,"percentile":0.5643148880636092},"Fundraising Efficiency":{"score":5.772225869993434,"percentile":0.23937664951031926},"Operating Margin":{"score":-0.3500435174740407,"percentile":0.10009825382911741},"Liabilities to Assets Ratio":{"score":0.2592555646806586,"percentile":0.21999895941386324},"Operating Reserve Ratio":{"score":1.4253190789025205,"percentile":0.5240665454253708},"Officer Compensation Ratio":{"score":0.16204709104047088,"percentile":0.38550421553204883},"Program Expense Growth":{"score":0.35252895697987446,"percentile":0.886093071042784},"Revenue Growth":{"score":-0.13319297992231333,"percentile":0.11337790966084532},"Asset Growth":{"score":0.02534001352577544,"percentile":0.4263999908041517},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4750428974411581,"percentile":0.2633824249062522}},"source_xml":"202111379349307506_public.xml"},{"Organization":{"value":null,"Person":["MYRA VITTO","CHRISTINE RHOADES","NICOLE RAMSON","LAURA DEWBERRY","PAUL GARCHAR","MISTY BRADLEY NOBLE","DENISE HOLT","REBECCA L KECK"],"Title":["BOARD PRESID","PAST PRESIDE","TREASURER","DIRECTOR","VICE PRESIDE","SECRETARY","DIRECTOR","PRESIDENT"],"Hours":[2.0,2.0,2.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,76220],"Direct compensation":[0,0,0,0,0,0,0,76220],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing.","year":2017,"name":"STUDENTS MOTIVATED BY THE ARTS","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":null,"total_volunteers":20,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"25 E BOARDMAN ST FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":28,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":28,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":353214,"Contributions":{"value":196391,"Other contributions":196391,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":139250,"Total revenue":{"value":139250,"COMMUNITY PARTNERSHIPS":137135,"PUBLIC PROGRAMMING":2115},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":52,"Investment income total":52,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":17521,"Other total":5340,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":12181,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":377984,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":254806,"Current officers":76220,"Disqualified persons":0,"Other salaries and wages":141907,"Pension plan contributions":0,"Other employee benefits":14377,"Payroll taxes":22302},"Other expenses":{"value":123178,"Management services":0,"Legal":0,"Accounting":660,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":610,"Office expenses":4317,"Information technology":5145,"Royalties":0,"Occupancy":39086,"Travel":3535,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":23041,"Insurance":3688,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39602,"SUPPLIES":18511,"SMALL EQUIPMENT":10512,"TRAINING":7377,"MISCELLANEOUS":3202},"All other expenses":3494},"Functional Expenses":{"value":null,"Program Service Expenses":219498,"Management And General Expenses":134335,"Fundraising Expenses":24151}},"Assets":{"value":746090,"Non-interest bearing cash":69727,"Savings and temp cash investments":289645,"Pledges and grants receivable":98095,"Accounts receivable":9203,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":46,"Prepaid expenses deferred charges":0,"Land, building, equipment":277728,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1646},"Liabilities":{"value":280,"Sum of Total Liabilities":0,"Accounts payable, accrued":280,"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":745810,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":730409,"Temporarily restricted net assets":15401,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5807071198780901,"percentile":0.49066908074404064},"Fundraising Efficiency":{"score":8.13179578485363,"percentile":0.33591302586316973},"Operating Margin":{"score":-0.07012745814152327,"percentile":0.2570952776817069},"Liabilities to Assets Ratio":{"score":0.00037528984438874665,"percentile":0.5794544870565833},"Operating Reserve Ratio":{"score":1.9738666186928546,"percentile":0.6126314325907355},"Officer Compensation Ratio":{"score":0.2016487470369116,"percentile":0.311284185417966},"Program Expense Growth":{"score":0.46402638511462097,"percentile":0.9219058081355543},"Revenue Growth":{"score":-0.36159651003019067,"percentile":0.036318424256778906},"Asset Growth":{"score":0.1156417005287667,"percentile":0.7189566525093591},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5205690040213516,"percentile":0.3749910756836026}},"source_xml":"201931359349309463_public.xml"},{"Organization":{"value":null,"Person":["REBECCA L KECK","RON FANIRO","ANGELA MCCOY","DENISE GLINATSIS BAYER","HEATHER MCMAHON","LARRY MOHN","NICOLE RAMSON","JOY WHITE","CHRISTINE RHOADES","DAN DESALVO","ROBERT G BINDAS","NIKKI CARTER"],"Title":["EXECUTIVE DI","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[63000,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[63000,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts community art school provides access and early training in the arts for our region's k-12 youth with a focus on underserved populations. smarts engages public and private organizations, schools, and artists in cooperative projects designed to enrich our community, promote student achievement, inspire self-discovery, and impact cultural and academic literacy through fine and performing arts.","year":2015,"name":"STUDENTS MOTIVATED BY THE ARTS","phone":3303133031,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":null,"total_volunteers":20,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"100 EAST FEDERAL PLAZA SUITE 415, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":707257,"Contributions":{"value":694895,"Other contributions":694745,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":150,"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":12362,"Other total":376,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":11986,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":161213,"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":3200,"Fundraising professional":3200,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":109946,"Current officers":63000,"Disqualified persons":0,"Other salaries and wages":38234,"Pension plan contributions":0,"Other employee benefits":1318,"Payroll taxes":7394},"Other expenses":{"value":48067,"Management services":0,"Legal":0,"Accounting":1095,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":12620,"Office expenses":4291,"Information technology":1106,"Royalties":0,"Occupancy":16472,"Travel":3935,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":830,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6884,"SUPPLIES":3623,"REPAIRS AND MAINTENANCE":1500,"MEALS & ENTERTAINMENT":901,"MEMBERSHIP & DUES":860},"All other expenses":834},"Functional Expenses":{"value":null,"Program Service Expenses":85511,"Management And General Expenses":67480,"Fundraising Expenses":8222}},"Assets":{"value":582356,"Non-interest bearing cash":75736,"Savings and temp cash investments":316621,"Pledges and grants receivable":175643,"Accounts receivable":105,"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":13375,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":876},"Liabilities":{"value":1094,"Sum of Total Liabilities":0,"Accounts payable, accrued":1094,"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":581262,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":569545,"Temporarily restricted net assets":11717,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.530422484539088,"percentile":0.4804187846906141},"Fundraising Efficiency":{"score":84.51654098759425,"percentile":0.8497739528819688},"Operating Margin":{"score":0.7720588131329913,"percentile":0.9693444384684631},"Liabilities to Assets Ratio":{"score":0.0018785759913180254,"percentile":0.557833442308102},"Operating Reserve Ratio":{"score":3.6123389552951686,"percentile":0.7498799072562693},"Officer Compensation Ratio":{"score":0.3907873434524511,"percentile":0.11996403501360409},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7031186667843599,"percentile":0.8539265892232655}},"source_xml":"201710459349302961_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["REBECCA L KECK","DIANE PALMER","JONATHON FAUVIE","DENISE HOLT","CHRIS GABRICK","PAUL GARCHAR","BERGEN GIORDANI","JOHN ORSINI","MEGAN JONES","STACIA ERDOS","NICK CHRETIEN","MISTY HAZY","MYRA VITTO","JOHN MCNALLY"],"Title":["PRESIDENT","BOARD PRESID","DIRECTOR","DIRECTOR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","PAST PRESIDE","DIRECTOR"],"Hours":[40.0,2.0,2.0,1.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[109764,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[109764,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing","year":2023,"name":"STUDENTS MOTIVATED BY THE ARTS INC","phone":3305742787,"website":"SMARTSARTSCHOOL.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REBECCA L KECK","year_formation":2014,"state_legal_domicile":"OH","total_volunteers":21,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"25 E BOARDMAN STREET FIRST FLOOR, YOUNGSTOWN, OH, 44503, USA","city":"YOUNGSTOWN","state":"OH","country":"USA","zip_code":44503},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":68,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":68,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":812832,"Contributions":{"value":405915,"Other contributions":369155,"Contributions from gifts and grants":0,"Fundraising revenue":11810,"Dues":0,"Campaigns":0,"Grant revenue":24950,"Related organizations":0},"Program revenue":{"value":370347,"Total revenue":370347,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-174,"Investment income total":888,"Net investment gain":-1062,"Income from invest bond proceeds":0},"Other revenues":{"value":36744,"Other total":3051,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":33693,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":845418,"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":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":689239,"Current officers":109764,"Disqualified persons":0,"Other salaries and wages":493516,"Pension plan contributions":0,"Other employee benefits":27215,"Payroll taxes":58744},"Other expenses":{"value":156179,"Management services":0,"Legal":0,"Accounting":2725,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":829,"Office expenses":17861,"Information technology":12348,"Royalties":0,"Occupancy":51273,"Travel":11750,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":20525,"Insurance":2158,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":36710,"SUPPLIES":25426,"SMALL EQUIPMENT":9722,"PROFESSIONAL DEVELOPMENT":1562},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":624354,"Management And General Expenses":169400,"Fundraising Expenses":51664}},"Assets":{"value":464216,"Non-interest bearing cash":188788,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":69249,"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":1223,"Land, building, equipment":172576,"Investments publicly traded":31880,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":500},"Liabilities":{"value":15966,"Sum of Total Liabilities":0,"Accounts payable, accrued":15966,"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":448250,"Net assets without donor restriction":416729,"Net assets with donor restriction":31521,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7385151487193318,"percentile":0.5635018488234393},"Fundraising Efficiency":{"score":7.856824868380303,"percentile":0.32563361837639704},"Operating Margin":{"score":-0.040089464981693634,"percentile":0.30122206893909304},"Liabilities to Assets Ratio":{"score":0.034393472004411736,"percentile":0.4186654933443455},"Operating Reserve Ratio":{"score":0.5490964233077602,"percentile":0.27118689623966735},"Officer Compensation Ratio":{"score":0.12983399927609773,"percentile":0.4624206428472704},"Program Expense Growth":{"score":0.19466707768187425,"percentile":0.8005742925670158},"Revenue Growth":{"score":0.07299925593317193,"percentile":0.6912432797448718},"Asset Growth":{"score":-0.04581859913606117,"percentile":0.1733302456216688},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.539792936887241,"percentile":0.42779103120700956}},"source_xml":"202540609349300214_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}