Be Smooth Inc

Nonprofit profile at a glance

EIN
824976018
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2019, Form 990-N 2021
Location
Stockton, CA, USA
Phone
2096290572
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$575,693
Expenses
$358,946
Assets
$552,747
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • Lecia Harrison (Executive Dir.): $117,568 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Be Smooth, Inc. is a community-based organization in Stockton, California founded in 2018 by Lecia Harrison in honor of her son, Brandon Harrison, a 20-year-old rising leader in the movement for youth justice and a powerful advocate for education and healing. Our mission is to foster school communities where youth and families heal, grow, and create change. Be Smooth, Inc. aims to do this by supporting the healthy well-being of community members, families and youth. Promoting education, healing, and positive youth development coaching students on life skills and tools for positive decision-making supporting students and their families in successfully navigating the educational, mental health, juvenile justice and other systems that create obstacles and challenges to positive outcomes. This can be accomplished by facilitating opportunities for relationship-building between schools, families, and communities and educating policymakers.

What it reported doing in 2024

Supporting the healthy well-being of community members, families and youth.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.6%; rating input score 55
  • Program expense ratio: 87.6%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 32.8%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 98.3% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 23.1% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 29.3% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 54.6% of revenue deployed · 87.6% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $314K in reported program spending
  • Leadership: top reported pay $118K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.