Smartsustainability INC

IRS exemption revoked

Boston, MAUnknown exempt organizationEIN 45-4970650Revenue $77K in FY2020

On file with the IRSsustainable-performance.org1089 Commonwealth Ave 374 · Boston, MA

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Provide consulting and education on achieving sustainable building processes

79¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2020
latest Form 990
Concern: the latest return is for FY2020, 6 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 10.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$84K
89% of total assets
Concern: liabilities are 89% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$77K
Spent
$88K
To programs
79%
Net assets
$10K

From the FY2020 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2020.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $69K Management & general 21% · $18K

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

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
President &
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer &
$0Pt VII · Sec A
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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 15aNo
  • Loans to or from officersSch L · Pt II3 listed

Programs and updates

Educates and consults on sustainable building practices for a greener future.

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Provided by the organization

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3 programs · $69K · in their own filed words · FY2020
01

Education and Training

Provided education and training to various architecture firms to change their practices to address climate change.

$42Kprogram expense
02

Consulting

Provided organizations with metrics, roadmaps, strategies and explicit goals setting plans on how to incorporate green features in their projects and implement a sustainable green process and design in their organizations and management.

$16Kprogram expense
03

Policy

Worked with massachusetts division of capital asset management and maintenance (dcamm) to create policies to get to zero carbon emissions by 2050.

$12Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$77K
Ln 12
Fees for servicesLn 2g$51K
Gifts and grantsLn 1h$25K
Investment incomeLn 3$274
Money outPt IX
$88K
Ln 25
Programscol B$69K
Managementcol C$18K
Owns and owesPt X
$10K
net assets · Ln 32
Cash and savingsLn 1–2$80K
Total assetsLn 16$95K
LiabilitiesLn 26$84K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25K
Fees for servicesLn 2g$51K
Investment incomeLn 3$274
Total revenueLn 12$77K
Assets in detailPt X, end of year
CashLn 1$79K
SavingsLn 2$1K
Cash and savings togetherLn 1–2$80K
InvestmentsLn 11–13$10K
Total assetsLn 16$95K
LiabilitiesLn 26$84K
Net assetsLn 32$10K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$47K$80K
InvestmentsLn 11–13$10K$10K
Total assetsLn 16$61K$95K
LiabilitiesLn 26$40K$84K
Net assetsLn 32$21K$10K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$45K$34K$11K
Management feesLn 11a$34K$29K$4K
Legal feesLn 11b$1K$1K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$3K$1K$1K
Conferences, conventions and meetingsLn 19$2K$2K
Other expenses (24a–d)Ln 24$322$159$163
Total functional expensesLn 25$88K$69K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest Viewing $77K$88K−$11K$10K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $76,703 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,745$25,000
I-9 Program service revenuePrior year $42,878$51,429
I-10 Investment incomePrior year $266$274
I-11 Other revenue$0
I-12 Total revenuePrior year $54,889$76,703
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,046$45,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $32,722$42,614
I-18 Total expensesPrior year $36,768$87,614
I-19 Revenue less expensesPrior year $18,121−$10,911
Part VI · Governance 3 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $76,703 across 5 lines filed
VIII-1f All other contributions, gifts and grants$25,000
VIII-1h Total contributions, gifts and grants$25,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $51,429$51,429
VIII-3 Investment incomeExcluded from tax $274$274
VIII-12 Total revenueRelated to mission $51,429 · Excluded from tax $274$76,703
Part IX · Statement of functional expenses $87,614 across 7 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $33,750 · Management $11,250$45,000
IX-11a Management feesPrograms $29,195 · Management $4,305$33,500
IX-11b Legal feesManagement $1,073$1,073
IX-12 Advertising and promotionPrograms $2,884$2,884
IX-13 Office expensesPrograms $1,440 · Management $1,489$2,929
IX-19 Conferences, conventions and meetingsPrograms $1,906$1,906
IX-24 Other expenses (24a–d)Programs $159 · Management $163$322
IX-25 Total functional expensesPrograms $69,334 · Management $18,280 · Fundraising $0$87,614
Part X · Balance sheet $94,724 assets, 10 lines filed
Asset lines not itemized here account for $3,450; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $46,449$78,558
X-2 Savings and temporary cash investmentsStart of year $939$1,213
X-4 Accounts receivable$1,500
X-11 Publicly traded securitiesStart of year $10,003$10,003
X-16 Total assetsStart of year $60,841$94,724
X-17 Accounts payable and accrued expensesStart of year $3,782$3,576
X-25 Other liabilitiesStart of year $34,947$79,947
X-26 Total liabilitiesStart of year $39,536$84,330
X-32 Total net assets or fund balancesStart of year $21,305$10,394
X-33 Total liabilities and net assetsStart of year $60,841$94,724
Part XI · Reconciliation of net assets $10,394 net assets at year end
XI-1 Total revenue$76,703
XI-2 Total expenses$87,614
XI-3 Revenue less expenses−$10,911
XI-4 Net assets at start of year$21,305
XI-10 Net assets at end of year$10,394

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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