2024-10-02T18:17:03-05:00 2023-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-01-01 912088635 MK LEVEL PLAYING FIELD INSTITUTE MKLE 5104886600 2148 BROADWAY OAKLAND CA 94612 FREADA KAPOR KLEIN BOARD CHAIR 5104886600 2024-10-02 1 0 MICHAEL LUMSDEN P01262236 4159561500 2024-09-25 2023 2024-10-15 13:58:12Z SMASH JONATHAN DURFIELD 2148 BROADWAY OAKLAND CA 94612 6554564 0 X WWW.SMASH.ORG X 2000 CA A NONPROFIT PUBLIC BENEFIT CORPORATION COMMITTED TO ELIMINATING THE BARRIERS FACED BY UNDERREPRESENTED PEOPLE OF COLOR IN SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH ("STEM") AND FOSTERING THEIR UNTAPPED TALENT FOR THE ADVANCEMENT OF OUR NATION. 4 3 107 80 0 0 10147576 6423509 393100 94400 3333 33605 0 3050 10544009 6554564 785899 438089 0 0 6125537 3852430 26227 0 452511 4002172 1859715 10939835 6150234 -395826 404330 5155596 5226084 547585 213772 4608011 5012312 X OUR MISSION IS TO BUILD A STRONG, DIVERSE, AND SOCIALLY CONSCIOUS TECH WORKFORCE BY LEVELING THE PLAYING FIELD THROUGH ACADEMIC LEARNING AND EXPERIENTIAL ENGAGEMENT FOR HIGH SCHOOL AND COLLEGE STUDENTS. 0 0 3677495 1664 0 SMASH ACADEMY - SMASH ACADEMY IS A THREE-YEAR ENRICHMENT PROGRAM FOR LOW-INCOME HIGH SCHOOL STUDENTS FROM BACKGROUNDS UNDERREPRESENTED IN STEM FIELDS. SMASH SCHOLARS START IN THE PROGRAM IN NINTH GRADE, CONTINUING THROUGH THEIR SENIOR YEAR. OVER THE THREE-YEAR PERIOD, SCHOLARS RECEIVE MORE THAN 1,000 HOURS OF STEM COURSEWORK, MENTORSHIP, AND LEADERSHIP DEVELOPMENT.PRIMARY PROGRAMMING IS HELD DURING THE SUMMER. OUR UNIVERSITY PARTNERS HOSTING OUR SCHOLARS EACH YEAR INCLUDE: UC BERKELEY, STANFORD UNIVERSITY, UC DAVIS, MOREHOUSE COLLEGE, ILLINOIS INSTITUTE OF TECHNOLOGY, NORTHEASTERN UNIVERSITY, UNIVERSITY OF MICHIGAN, AND SPELMAN COLLEGE.DURING THE ACADEMIC YEAR, ON SATURDAYS, SMASH SCHOLARS PARTICIPATE IN COLLEGE SUCCESS WORKSHOPS, WHICH COVER TOPICS SUCH AS FINANCIAL AID, COLLEGE VISITS, AND COLLEGE FIT. THEY ALSO PARTICIPATE IN COMPUTER SCIENCE WORKSHOPS. 1541046 436425 94400 SMASH ALUMNI PROGRAM - WHEN SMASH ACADEMY SCHOLARS GRADUATE, THEY JOIN THE SMASH ALUMNI PROGRAM. THE FLAGSHIP PROGRAM, SMASH RISING, IS AN EARLY-STAGE WORKPLACE READINESS PROGRAM THAT EQUIPS SMASH ALUMNI WITH THE CRITICAL SKILLS NEEDED TO DESIGN SOLUTIONS FOR PARTNERED COMPANIES. WE PLACE PODS (TEAMS) OF SMASH ALUMNI AT WORKPLACES TO PROVIDE INTERNSHIP PREPARATION AND WORKPLACE EXPOSURE EARLY IN THEIR COLLEGE CAREERS.THIS IS A PAID INTERNSHIP FOR SMASH ACADEMY ALUMNI ENTERING THEIR FIRST AND SECOND YEARS OF COLLEGE. SUPPORTED BY DEDICATED SMASH HIRED AND TRAINED PROJECT MANAGERS, THE PROGRAM PROVIDES THE PODS WITH THE OPPORTUNITY TO PUT THE SKILLS DEVELOPED AT SMASH ACADEMY INTO ACTION. SCHOLAR-INTERNS DEVELOP NEW IDEAS AND CREATE INNOVATIVE SOLUTIONS FROM THE CHALLENGES PROVIDED BY OUR PARTNERS. IN ADDITION TO SMASH RISING, ALUMNI CAN PARTICIPATE IN SMASH ADMIT AND SMASH PERSIST. SMASH ADMIT PROVIDES SUPPORT AROUND COLLEGE ADMITTANCE TO SENIOR IN HIGH SCHOOL. SMASH PERSIST PROVIDES SUPPORT TO STUDENTS IN COLLEGE AROUND WAYS TO ENSURE SUCCESS WHILE NAVIGATING COLLEGE. 5218541 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 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 31 0 1 107 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 CA X KRYSTEN CURTIS 5104886600 2148 BROADWAY OAKLAND CA 94612 X FREADA KAPOR KLEIN BOARD CHAIR / INTERIM CEO 2.00 X X 0 0 0 DUANE VALZ BOARD SECRETARY (THRU 3/2023) 2.00 X X 0 0 0 ROSS FUBINI BOARD MEMBER 2.00 X 0 0 0 MITCH KAPOR BOARD MEMBER (THRU 4/2023) 2.00 X 0 0 0 CHRIS MARTIN BOARD MEMBER (THRU 3/2023) 2.00 X 0 0 0 ALLISON SCOTT PHD BOARD MEMBER 2.00 X 0 0 0 STEVEN WOLFE PEREIRA BOARD MEMBER 2.00 X 0 0 0 GAURAV VASHIST CFO / TREASURER (THRU 5/2023) 20.00 X 0 0 0 ROBIN WILSON CFO / TREAS / SECR (START 5/2023) 20.00 X 0 0 0 SIVAN LEVATON VP, COLLEGE & WORKPLACE INNOV (THRU 9/2023) 40.00 X 257672 0 26785 ZOREL ZAMBRANO VP, SMASH ACADEMY 40.00 X 230782 0 36894 WILLIAM CARDENAS PROG OPERATIONS DIR (THRU 7/2023) 40.00 X 196797 0 13611 HASSAN BROWN CEO, CAREER CATALYST 40.00 X 182295 0 15115 AKEEM ALLEN COLLEGE DIRECTOR (THRU 9/2023) 40.00 X 146313 0 12545 ANGELA NEWMAN DEVELOPMENT MANAGER (THRU 7/2023) 40.00 X 138401 0 17736 CAMERON CLAY NAT'L DIR OF CURRICULUM & TRAINING 40.00 X 116997 0 13681 1269257 0 136367 9 0 1 0 KAPOR ENTERPRISES INC 2148 BROADWAY OAKLAND CA 94612 PROG, DEVELOPMENT, AND M&G SERVICES 927277 1 6423509 31783 6423509 SMASH INTERN SPONSORSH 541900 94400 94400 94400 33605 33605 MISCELLANEOUS REVENUE 900099 3050 3050 3050 6554564 94400 0 36655 X 438089 438089 552133 552133 2860393 2512563 112407 235423 153429 136137 5588 11704 26608 18586 2592 5430 259867 232875 8723 18269 6973 6973 66785 66785 1098552 872979 67635 157938 9859 7817 786 1256 38653 30648 3083 4922 110698 91426 4836 14436 27789 27789 11180 11180 196213 196213 MENTAL HEALTH PROGRAMMI 152621 152621 SMASH PROG SUPPLIES 97567 97567 FIELD TRIPS 16617 16617 RECRUITING 1598 1598 24610 19514 1963 3133 6150234 5218541 479182 452511 4152063 1927762 975595 3101560 758 289 16 196473 27164 0 534308 534308 0 0 5155596 5226084 537391 202919 10000 10000 194 853 547585 213772 X 1005326 2117964 3602685 2894348 4608011 5012312 5155596 5226084 404330 -29 0 X 0 1 X 1 0 X 7932755 10745554 11857581 10147576 6423509 47106975 7932755 10745554 11857581 10147576 6423509 47106975 9123221 37983754 1955 1262 1820 4280 33605 42922 1740 57 3050 4847 47154744 1472664 0.80550 0.90130 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 1,740. 2020 AMOUNT: $ 57. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 3,050. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43951 43951 0 490357 490357 0 0 X 6668883 -29 114348 114319 6554564 0 6554564 6264582 114348 114348 6150234 0 6150234 PART X, LINE 2: MANAGEMENT HAS EVALUATED SMASH'S TAX POSITIONS AND CONCLUDED THAT SMASH HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THESE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. 1 LAWRENCE LIVERMORE LABS SCHOLARSHIPS 13 6000 RAYTHEON SCHOLARSHIPS 31 260438 SMASH COLLEGE REIMBURSEMENTS 19 3054 SMASH RISING INTERNSHIPS 30 166495 NATIONAL COMPETITION PRIZES 31 1664 SMASH RAFFLE PRIZE 1 438 PART I, LINE 2: GRANT FUNDS ARE PROVIDED SOLELY TO PARTICIPANTS IN SMASH PROGRAMS TO ENCOURAGE PARTICIPATION AND TO ASSIST WITH COMPLETION OF THE PROGRAMS. USE OF GRANT FUNDS WERE NOT MONITORED AFTER DISBURSEMENT. 1 0 0 0 0 0 0 0 0 SIVAN LEVATON VP, COLLEGE & WORKPLACE INNOV (THRU 150472 0 0 0 107200 0 5118 0 21667 0 284457 0 0 0 ZOREL ZAMBRANO VP, SMASH ACADEMY 230782 0 0 0 0 0 7933 0 28961 0 267676 0 0 0 WILLIAM CARDENAS PROG OPERATIONS DIR (THRU 7/2023) 115964 0 0 0 80833 0 3821 0 9790 0 210408 0 0 0 HASSAN BROWN CEO, CAREER CATALYST 182295 0 0 0 0 0 5175 0 9940 0 197410 0 0 0 AKEEM ALLEN COLLEGE DIRECTOR (THRU 9/2023) 88380 0 0 0 57933 0 3521 0 9024 0 158858 0 0 0 ANGELA NEWMAN DEVELOPMENT MANAGER (THRU 7/2023) 76553 0 0 0 61848 0 3066 0 14670 0 156137 0 0 0 PART I, LINE 3 THE ORGANIZATION'S CEO WAS NOT COMPENSATED DURING THE 2023 TAX YEAR. PART I, LINE 4A THE FOLLOWING INDIVIDUALS RECEIVED THE FOLLOWING SEVERANCE PAYMENTS FROM THE ORGANIZATION IN 2023, WHICH WAS TAXABLE COMPENSATION TO THE INDIVIDUAL AND REPORTED WITHIN SCHEDULE J, PART II, COLUMN (B)(III) "OTHER REPORTABLE COMPENSATION": SIVAN LEVATON - $83,200 WILLIAM CARDENAS - $59,740 AKEEM ALLEN - $38,133 ANGELA NEWMAN - $43,697 KAPOR ENTERPRISES INC KEI IS A 35% CONTROLLED ENTITY OF DIRECTOR MITCH KAPOR "DUE FROM" TRANSACTIONS FROM SERVICE AGREEMENT FOR PROG, DEV, AND M&G COSTS X 196473 196473 0 1 1 KAPOR ENTERPRISES INC KEI IS A 35% CONTROLLED ENTITY OF DIRECTOR MITCH KAPOR "DUE TO" TRANSACTIONS FROM SERVICE AGREEMENT FOR PROG, DEV, AND M&G COSTS X 853 853 0 1 1 197326 KAPOR ENTERPRISES INC KEI IS A 35% CONTROLLED ENTITY OF DIRECTOR MITCH KAPOR 927277 SERVICE AGREEMENT FOR PROGRAM, DEVELOPMENT, AND GENERAL & ADMIN COSTS 0 X 1 5227 FAIR MARKET VALUE X 1 895 FAIR MARKET VALUE X CLASSROOM SUPPLIES 3 12000 FAIR MARKET VALUE X COURSE MATERIALS 1 9311 FAIR MARKET VALUE X LAB SUPPLIES 1 4350 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED (DEFINED AS EACH SEPARATE GIFT) IN SCHEDULE M, PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 MITCHELL KAPOR AND FREADA KAPOR KLEIN, PH.D. HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION'S CFO IS NOT EMPLOYED BY MK LEVEL PLAYING FIELD INSTITUTE (DBA SMASH); RATHER, THE CFO IS AN EMPLOYEE OF KAPOR ENTERPRISES, INC. WHOM THE ORGANIZATION HAS A SHARED SERVICE AGREEMENT WITH (FOR BOTH THE CFO SERVICES, AS WELL AS OTHER PROFESSIONAL SERVICES). TOTAL PAYMENTS MADE TO KAPOR ENTERPRISES, INC. FOR PROGRAMMATIC, DEVELOPMENT, AND MANAGEMENT & GENERAL SERVICES TOTALED $927,277 IN 2023; OF THAT AMOUNT, $42,595 PERTAINED TO COMPENSATION RELATING TO THE CFO'S SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE AND ACCOUNTING STAFF. A DRAFT FORM 990 IS GENERATED AND REVIEWED BY THE ORGANIZATION'S MANAGEMENT; REVISIONS ARE MADE, AS NECESSARY. THE FORM 990 IS THEN MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH MANDATES ALL BOARD MEMBERS AND EXECUTIVE LEVEL EMPLOYEES COMPLETE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRES IN JANUARY OF EACH YEAR, WHICH ARE THEN REVIEWED BY THE BOARD SECRETARY. SHOULD A CONFLICT ARISE, THE CONFLICTED INDIVIDUAL IS NOT PERMITTED TO VOTE ON ANY DECISION REGARDING THE MATTER OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15B FORM 990, PART VI, SECTION B, LINE 15A IS ANSWERED "NO" AS THE ORGANIZATION'S CEO WAS NOT COMPENSATED IN 2023. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION IS DETERMINED BY THE CHIEF EXECUTIVE OFFICER, WITH GUIDANCE FROM THE COMPENSATION COMMITTEE. COMPENSATION SURVEYS AND STUDIES ARE UTILIZED IN DETERMINING APPROPRIATE COMPENSATION FOR THESE EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 148,551. MANAGEMENT AND GENERAL EXPENSES 9,674. FUNDRAISING EXPENSES 13,050. TOTAL EXPENSES 171,275. KEI SERVICE AGREEMENT: PROGRAM SERVICE EXPENSES 724,428. MANAGEMENT AND GENERAL EXPENSES 57,961. FUNDRAISING EXPENSES 144,888. TOTAL EXPENSES 927,277.