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.

501(c)(3) charity; gifts are tax-deductible.
24¢ of each $1 spent went to programs.
$106K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
2 of 3
filings with a surplus
Average surplus $184K a year · 40% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
24%
of spending
Concern: 24% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$106K
to officers and key staff · 36% of spending
Concern: pay to officers and key staff is 36% of spending; over 30%.
Pt VII · Sec A
14 mo
of spending, in cash
Looks good: 13.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $100K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$265K
-52% vs prior year
Spent
$292K
To programs
24%
Net assets
$336K
By yearFY2019–FY2024
Revenue
$265K
FY2023▼ -52%
Tap a bar for its year
Revenue by fiscal year
FY2019$77K
FY2022$547K
FY2023$265K
FY2024$576K
Expenses
$292K
FY2023▲ +60%
Tap a bar for its year
Expenses by fiscal year
FY2019Not on file
FY2022$183K
FY2023$292K
FY2024$359K
Net assets
$336K
FY2023▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2019$39K
FY2022$364K
FY2023$336K
FY2024$553K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2018.

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

Where the money goes

24 cents of each dollar spent went to programs.

Program services 24% · $70K Management & general 76% · $222K

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; $106K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$106,314Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A

Lecia Harrison’s $118K as Executive Dir. is at the 93rd percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2019
Lecia Harrison$117,568$106,314$83,809$29,597

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Be Smooth INC executive salaries →

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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

Programs and updates

Fosters healing and growth in youth and families through education and well-being support.

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Provided by the organization

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1 program · $70K · in their own filed words · FY2023
01

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

$70Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$100K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$265K
Ln 12
Gifts and grantsLn 1h$264K
Investment incomeLn 3$178
Money outPt IX
$292K
Ln 25
Programscol B$70K
Managementcol C$222K
Owns and owesPt X
$336K
net assets · Ln 32
Cash and savingsLn 1–2$336K
Total assetsLn 16$336K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$264K
Investment incomeLn 3$178
Gains on assetsLn 7$0
Total revenueLn 12$265K
Assets in detailPt X, end of year
CashLn 1$336K
SavingsLn 2$0
Cash and savings togetherLn 1–2$336K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$336K
LiabilitiesLn 26$0
Net assetsLn 32$336K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$364K$336K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$364K$336K
LiabilitiesLn 26$0$0
Net assetsLn 32$364K$336K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$106K$106K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$79K$31K$48K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$5K$5K
Payroll taxesLn 10$56K$8K$47K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$15K$6K$8K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$12K$12K$583
TravelLn 17$509$129$380
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$11K$5K$6K
Other expenses (24a–d)Ln 24$8K$8K$360
All other expensesLn 24e$0
Total functional expensesLn 25$292K$70K$222K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $576K$359K$217K$553K 990 PDF
FY2023 Viewing $265K$292K−$28K$336K 990 PDF
FY2022 $547K$183K$364K$364K 990 PDF
FY2021 Not on file
FY2020 Not on file
FY2019 $77K$39K 990 PDF

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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 $264,506 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $546,509$264,328
I-9 Program service revenue$0
I-10 Investment incomePrior year $76$178
I-11 Other revenue$0
I-12 Total revenuePrior year $546,585$264,506
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $151,265$245,122
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $31,696$47,008
I-18 Total expensesPrior year $182,961$292,130
I-19 Revenue less expensesPrior year $363,624−$27,624
Part VI · Governance 0 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $264,506 across 8 lines filed
VIII-1f All other contributions, gifts and grants$264,328
VIII-1h Total contributions, gifts and grants$264,328
VIII-3 Investment incomeRelated to mission $178$178
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $178$264,506
Part IX · Statement of functional expenses $292,130 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $106,314$106,314
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $30,619 · Management $47,956$78,575
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsManagement $4,665$4,665
IX-10 Payroll taxesPrograms $8,427 · Management $47,141$55,568
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,146$1,146
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $6,454 · Management $8,050$14,504
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $11,551 · Management $583$12,134
IX-17 TravelPrograms $129 · Management $380$509
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $5,157 · Management $5,663$10,820
IX-24 Other expenses (24a–d)Programs $7,535 · Management $360$7,895
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $69,872 · Management $222,258 · Fundraising $0$292,130
Part X · Balance sheet $336,000 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $363,624$336,000
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $363,624$336,000
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $363,624$336,000
X-32 Total net assets or fund balancesStart of year $363,624$336,000
X-33 Total liabilities and net assetsStart of year $363,624$336,000
Part XI · Reconciliation of net assets $336,000 net assets at year end
XI-1 Total revenue$264,506
XI-2 Total expenses$292,130
XI-3 Revenue less expenses−$27,624
XI-4 Net assets at start of year$363,624
XI-10 Net assets at end of year$336,000

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

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