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Lets Be Smart INC FY2023 filing

Tax-deductible

New York, NY501(c)(3)Animals EIN 20-4051556Revenue $127K in FY2023Latest return filed Nov 16, 2025

On file with the IRSletsbesmart.org122 E 57th St Rm 4r, 10022-2623 · New York, NYTax-exempt since Aug 2017Publicly supported — 509(a)(2)

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Aims to educate about the importance of animals by raising the awareness level for their rights, well-being, and care. The organization focuses on bringing communities together to promote responsible care of animals through events and hopes to foster the practice of understanding and compassion with animals. Promoting adoption/fostering programs and activities that aim to improve the livelihood of animals and support sanctuaries and other projects, are integral part of our mission.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $4K a year · 2% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $6K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$127K
-42% vs prior year
Spent
$125K
To programs
72%
Net assets
$5K
By yearFY2020–FY2024
Revenue
$127K
FY2023▼ -42%
Tap a bar for its year
Revenue by fiscal year
FY2020$112K
FY2021$232K
FY2022$219K
FY2023$127K
FY2024$153K
Expenses
$125K
FY2023▼ -39%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$231K
FY2022$206K
FY2023$125K
FY2024$155K
Net assets
$5K
FY2023▲ +45%
Tap a bar for its year
Net assets by fiscal year
FY2020−$11K
FY2021−$9K
FY2022$4K
FY2023$5K
FY2024$4K

From the FY2023 Form 990 · see the original

Give Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2010-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Aug 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $90K Management & general 28% · $35K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Julie Kelley
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Lets Be Smart INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Educates communities on animal rights, well-being, and responsible care through events and adoption programs.

Questions for Lets Be Smart INC

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1 program · $90K · in their own filed words · FY2023
01

Let's be S.M.A.R.T. Steps in to provide accessible education, practical for both children and adults, about the importance of animals, how to care for them, and the benefits humans reap from engaging with them.

$90Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Paypal Charitable Giving FundFY2023$6K
Amazonsmile FoundationFY2023$79
Total grants receivedfrom 2 funders$6K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$127K
Ln 12
Gifts and grantsLn 1h$126K
Other incomeLn 4–11$623
Money outPt IX
$125K
Ln 25
Programscol B$90K
Managementcol C$35K
Owns and owesPt X
$5K
net assets · Ln 32
Cash and savingsLn 1–2$7K
Total assetsLn 16$7K
LiabilitiesLn 26$2K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$126K
Other incomeLn 4–11$623
Total revenueLn 12$127K
Assets in detailPt X, end of year
CashLn 1$7K
Cash and savings togetherLn 1–2$7K
Total assetsLn 16$7K
LiabilitiesLn 26$2K
Net assetsLn 32$5K
OperationsPt I, VI
EmployeesI 50
VolunteersI 64
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$6K$7K
Total assetsLn 16$6K$7K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$4K$5K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$616$616
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$24K$24K
Information technologyLn 14$6K$6K
OccupancyLn 16$634$634
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$89K$89K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$125K$90K$35K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 16, 2025 $153K$155K−$2K$4K 990 PDF
FY2023 ViewingFiled with the IRS Nov 12, 2024 $127K$125K$2K$5K 990 PDF
FY2022Filed with the IRS Nov 13, 2023 $219K$206K$13K$4K 990 PDF
FY2021Filed with the IRS May 11, 2022 $232K$231K$1K−$9K 990 PDF
FY2020Filed with the IRS May 11, 2022 $112K−$11K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $126,617 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $218,914$125,994
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $436$623
I-12 Total revenuePrior year $219,350$126,617
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $206,147$124,931
I-18 Total expensesPrior year $206,147$124,931
I-19 Revenue less expensesPrior year $13,203$1,686
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $126,617 across 4 lines filed
VIII-1f All other contributions, gifts and grants$125,994
VIII-1h Total contributions, gifts and grants$125,994
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $623$623
VIII-12 Total revenueExcluded from tax $623$126,617
Part IX · Statement of functional expenses $124,931 across 8 lines filed
IX-11b Legal feesManagement $616$616
IX-11c Accounting feesManagement $1,325$1,325
IX-12 Advertising and promotionManagement $23,884$23,884
IX-14 Information technologyManagement $5,861$5,861
IX-16 OccupancyPrograms $634$634
IX-23 InsuranceManagement $1,576$1,576
IX-24 Other expenses (24a–d)Programs $89,400$89,400
IX-24e All other expensesManagement $1,635$1,635
IX-25 Total functional expensesPrograms $90,034 · Management $34,897 · Fundraising $0$124,931
Part X · Balance sheet $7,214 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $5,527$7,214
X-16 Total assetsStart of year $5,527$7,214
X-17 Accounts payable and accrued expensesStart of year $180$181
X-24 Unsecured notes and loans payableStart of year $137$137
X-26 Total liabilitiesStart of year $1,768$1,769
X-27 Net assets without donor restrictionsStart of year $3,759$5,445
X-32 Total net assets or fund balancesStart of year $3,759$5,445
X-33 Total liabilities and net assetsStart of year $5,527$7,214
Part XI · Reconciliation of net assets $5,445 net assets at year end
XI-1 Total revenue$126,617
XI-2 Total expenses$124,931
XI-3 Revenue less expenses$1,686
XI-4 Net assets at start of year$3,759
XI-10 Net assets at end of year$5,445

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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