Smarthistory

Legal name: Smarthistory Inc

Nonprofit profile at a glance

EIN
272115614
IRS 990 coverage
2016–2025
Official website data refreshed
Jul 2026
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2010
Location
Pleasantville, NY, USA
Phone
9147731745
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$1,277,087
Expenses
$1,266,174
Assets
$1,375,023
Liabilities
$71,068

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

Leadership & pay

9 people listed

Executive titles in this filing

  • STEVEN ZUCKER (CO-EXECUTIVE DIRECTOR)
  • BETH HARRIS (CO-EXECUTIVE DIRECTOR)

Highest reported compensation

  • STEVEN ZUCKER (CO-EXECUTIVE DIRECTOR): $264,434 total reported compensation
  • BETH HARRIS (CO-EXECUTIVE DIRECTOR): $260,720 total reported compensation

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

Overview

Mission

Smarthistory is a free, not-for-profit platform for art history. We believe art history is for everyone. Our mission is to make art history accessible to a global audience through a digital, multimedia approach.

What it reported doing in 2025

At smarthistory we believe art has the power to transform lives and to build understanding across cultures. We believe that the brilliant histories of art belong to everyone, no matter their background. At smarthistory we are committed to an inclusive, equitable art history. We are growing our collaborations with scholars, knowledge bearers, elders, and others. In addition, we have specifically designed several programs to achieve a more equitable art history.by the numbers:- approximateley 60 million views in 2025- 800 academic contributors- 4,000 essays and videos- 365,000 youtube subscribers- 60 museums and cultural institutions have partnered with smarthistory- 600 universities, libraries, and research institutions recommend smarthistory

Operating model

Revenue model
Donor-supported. 98% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 74
  • Accountability: 87
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86%; rating input score 86
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $13.52 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 20th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 41.5%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site
  • Where the money goes: 86% of revenue deployed · 86.4% of spending went to programs
  • Governance: 7 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $264K · 9 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2016 to 2025
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.