2025-06-26T11:47:01-05:00 2024-12-31 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2024-01-01 272115614 SMARTHISTORY INC SMAR 9147731745 10 WOODBROOK ROAD PLEASANTVILLE NY 10570 STEVEN ZUCKER CO-EXECUTIVE DIRECTOR 9147731745 2025-06-26 1 1 SARA SMITH P01332734 2022274000 2025-06-26 2024 2025-03-06 01:10:19Z STEVEN ZUCKER 10 WOODBROOK ROAD PLEASANTVILLE NY 10570 1103950 0 X SMARTHISTORY.ORG X 2010 NY ADVANCING ART HISTORY, RESEARCH AND EDUCATION THROUGH THE OPEN SHARING OF RESOURCES AND KNOWLEDGE USING RELEVANT TECHNOLOGY. 9 7 6 8 0 0 880150 899759 84000 167500 32532 36691 0 0 996682 1103950 0 0 0 0 895606 787743 0 0 87067 453894 372807 1349500 1160550 -352818 -56600 1398237 1334918 46232 41320 1352005 1293598 X 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. 0 0 998018 167500 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 2024- 800 ACADEMIC CONTRIBUTORS- 4,000 ESSAYS AND VIDEOS- 330,000 YOUTUBE SUBSCRIBERS- 60 MUSEUMS AND CULTURAL INSTITUTIONS HAVE PARTNERED WITH SMARTHISTORY- 600 UNIVERSITIES, LIBRARIES, AND RESEARCH INSTITUTIONS RECOMMEND SMARTHISTORY 998018 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 33 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X STEVEN ZUCKER 9147731745 10 WOODBROOK ROAD PLEASANTVILLE NY 10570 STEVEN ZUCKER CO-EXECUTIVE DIRECTOR 40.00 X X 228951 0 39331 BETH HARRIS CO-EXECUTIVE DIRECTOR 40.00 X X 238708 0 9538 ELIZABETH MACAULAY CHAIR 2.00 X X 0 0 0 MAURA MILLER TREASURER 1.00 X X 0 0 0 RENEE ATER DIRECTOR 1.00 X 0 0 0 ARIF KADIR DIRECTOR 1.00 X 0 0 0 MINLI VIRDONE DIRECTOR 1.00 X 0 0 0 MARIE VOIGHT DIRECTOR 1.00 X 0 0 0 SANDY HELLER DIRECTOR UNTIL 11/24 1.00 X 0 0 0 JENNIFER FREUND PARDEE DIRECTOR 1.00 X 0 0 0 467659 0 48869 2 0 1 0 0 899759 484965 899759 VIDEOS, READERS, AND EDUCATIONAL 900099 167500 167500 167500 36691 36691 1103950 167500 0 36691 X 516526 413221 25826 77479 192258 189380 2099 779 7174 7087 78 9 27329 27329 44456 37493 2708 4255 38181 38181 207918 205918 2000 6270 5353 242 675 45177 43080 554 1543 61403 61403 4621 4621 3041 2597 117 327 MISCELLANEOUS 5264 4500 764 DUES & SUBSCRIPTIONS 657 657 TAXES & LICENSES 275 275 1160550 998018 75465 87067 290278 243558 1036040 991282 10000 0 46000 90000 7266 6046 22514 18482 8653 4032 1398237 1334918 46232 41320 46232 41320 X 1056597 1021798 295408 271800 1352005 1293598 1398237 1334918 -56600 -1807 0 X 0 1 X 1 0 X 1024277 1757181 873974 880150 899759 5435341 1024277 1757181 873974 880150 899759 5435341 3877109 1558232 1228 5855 325 32532 36691 76631 5511972 353500 0.28270 0.30960 X BACKGROUNDSMARTHISTORY, INC., A NONPROFIT FOUNDED IN NEW YORK IN 2010, AIMS TO MAKE ART HISTORY ACCESSIBLE TO ALL THROUGH FREE DIGITAL CONTENT. IT LEVERAGES EXPERTISE FROM LEADING SCHOLARS TO REACH A WIDE AUDIENCE.ANALYSISSMARTHISTORY QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 170(B)(1)(A)(VI) OF THE TREASURY REGULATIONS BY MEETING THE "FACTS AND CIRCUMSTANCES TEST."THRESHOLD REQUIREMENTS1. PUBLIC SUPPORT: SMARTHISTORY'S ELIGIBLE PUBLIC SUPPORT IS APPROXIMATELY 28.27%, EXCEEDING THE 10% THRESHOLD.2. OPERATIONS: SMARTHISTORY'S FUNDRAISING EFFORTS ENSURE CONTINUED PUBLIC SUPPORT, TARGETING INDIVIDUALS, FOUNDATIONS, AND GOVERNMENT AGENCIES.ADDITIONAL FACTORS1. SOURCES OF SUPPORT: CONTRIBUTIONS COME FROM A DIVERSE SET OF DONORS, INCLUDING SIX PUBLIC CHARITIES, FIVE PRIVATE FOUNDATIONS, AND 200 INDIVIDUALS.2. REPRESENTATIVE GOVERNING BODY: SMARTHISTORY'S BOARD OF DIRECTORS INCLUDES EXPERTS FROM ART HISTORY, EDUCATION, AND VARIOUS PROFESSIONAL FIELDS, REFLECTING THE COMMUNITIES IT SERVES.BOARD OF DIRECTORS RENE ATER: PUBLIC SCHOLAR FOCUSED ON ART AND HISTORY. BETH HARRIS: CO-FOUNDER OF SMARTHISTORY, FORMER DIRECTOR AT MOMA. ARIF KADIR: VP AT DIGITAL OCEAN WITH EXTENSIVE TECH AND BUSINESS EXPERIENCE. ELIZABETH MACAULAY: EXPERT IN ISLAMIC AND ROMAN ART, PROFESSOR AT CUNY. MAURA MILLER: SPECIAL COUNSEL AT SULLIVAN & CROMWELL, INVOLVED IN LEGAL SERVICES FOR BREAST CANCER VICTIMS. JENNIFER FREUND PARDEE: DIRECTOR AT PHILADELPHIA MUSEUM OF ART. MINLI VIRDONE: VP AT SENDGRID, WITH A BACKGROUND IN EDUCATION AND BUSINESS. MARIE VOUGHT: PRO BONO IMMIGRATION ATTORNEY WITH A PASSION FOR ART HISTORY. STEVEN ZUCKER: CO-FOUNDER OF SMARTHISTORY, FORMER CHAIR AT PRATT INSTITUTE.3. PUBLIC PARTICIPATION IN PROGRAMS: UNDER SECTION 1.170A-9(E)(3)(VI)(C)(1) OF THE TREASURY REGULATIONS, AN ORGANIZATION IS DEEMED "PUBLICLY SUPPORTED" IF "MEMBERS OF THE PUBLIC HAVING SPECIALIZED KNOWLEDGE OR EXPERTISE, PUBLIC OFFICIALS, OR CIVIC OR COMMUNITY LEADERS" PARTICIPATE IN OR SPONSOR ITS PROGRAMS. ALL OF SMARTHISTORY'S DIRECTORS ARE EXPERTS AND LEADERS IN ART HISTORY AND ONLINE EDUCATION. ADDITIONALLY, SMARTHISTORY COLLABORATES WITH OVER 60 MUSEUMS AND CULTURAL INSTITUTIONS, INCLUDING THE ART INSTITUTE OF CHICAGO, BRITISH MUSEUM, THE MUSEUM OF MODERN ART, AND THE SMITHSONIAN.CONCLUSIONSMARTHISTORY QUALIFIES AS A "PUBLICLY SUPPORTED ORGANIZATION BASED ON THE FACTS AND CIRCUMSTANCES TEST IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. IT IS NOT CONTROLLED BY A SMALL NUMBER OF DONORS BUT IS SUPPORTED BY A WIDE RANGE OF DONORS AND HAS A REPRESENTATIVE GOVERNING BODY. SMARTHISTORY CONTINUES TO SEEK SUPPORT FROM THE GENERAL PUBLIC AND OTHER ORGANIZATIONS, FULFILLING THE CRITERIA OF A "PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTION 170(B)(1)(A)(VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22514 18482 4032 4032 X 1102143 -1807 -1807 1103950 0 1103950 1160550 0 1160550 0 1160550 PART X, LINE 2: THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024, AND DETERMINED THAT THERE ARE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. X X 0 0 0 0 0 0 0 0 0 STEVEN ZUCKER CO-EXECUTIVE DIRECTOR 228951 0 0 0 0 0 8863 0 30468 0 268282 0 0 0 BETH HARRIS CO-EXECUTIVE DIRECTOR 238708 0 0 0 0 0 8753 0 785 0 248246 0 0 0 X 1 484965 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FEDERAL FORM 990 IS PROVIDED AND REVIEWED BY THE FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND EACH DIRECTOR AND OFFICER SIGN A STATEMENT AND GIVE SUCH STATEMENT TO THE CORPORATION. THE EXECUTIVE DIRECTOR PROVIDES A COPY OF ALL COMPLETED STATEMENTS TO THE CHAIRPERSON OF THE AUDIT COMMITTEE OR OTHER COMMITTEE CHARGED WITH THE RESPONSIBILITY OF ENFORCING THE POLICY OR THE CHAIRPERSON OF THE BOARD OF DIRECTORS. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A DIRECTOR OR OFFICER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM HIM OR HER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INDIVIDUAL AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE DIRECTOR OR OFFICER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THAT HE OR SHE HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATIONS OF THE CO-EXECUTIVE DIRECTORS ARE PRESENTED BY THE CHAIR AND ARE REVIEWED BY THE FULL BOARD OF DIRECTORS. COMPARABILITY DATA IS USED TO DETERMINE THE COMPENSATIONS AND THE FINAL DECISIONS ARE DOCUMENTED IN THE MEMO AND THEN CONFIRMED IN EMAIL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 2,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,000. TOTAL EXPENSES 4,050. CONTENT CONSULTANTS: PROGRAM SERVICE EXPENSES 134,274. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,274. WEBSITE CONSULTANTS: PROGRAM SERVICE EXPENSES 69,594. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,594.