Jennifer Smart Foundation

Nonprofit profile at a glance

EIN
271092056
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2017
Location
Lake Elsinore, CA, USA
Phone
9513951017
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$114,411
Expenses
$113,880
Assets
$35,464
Liabilities
$2

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Ian H Stewart (President)
  • Meredith H Stewart (Vice President)

People named in this filing

  • Ian H Stewart (President)
  • Meredith H Stewart (Vice President)
  • Andrew Moffitt (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community enrichment through audio and video production

What it reported doing in 2025

Encouraging the improvement of communication skills and an increase in self esteem through job training for local youth. Facilitated learning and practice of computer skills involving audio and video editing, use of spreadsheets and databases, online search, writing, image creation and more, as well as instilling good work habits. Benefitted 1 trainees in 2025.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 29
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.8%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 0.5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 80.8%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: -11.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -5.6% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 99.8% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $114K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.