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Smartmeme Inc

EIN 20-1897585 · Los Angeles, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair63 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SMARTMEME INC. DBA CENTER FOR STORY-BASED STRATEGY ("CSS") IS A NATIONAL STRATEGY CENTER DEDICATED TO HARNESSING THE POWER OF NARRATIVE FOR MOVEMENT BUILDING AND SOCIAL CHANGE. CSS PROVIDES SOCIAL, ECONOMIC AND ECOLOGICAL JUSTICE LEADERS, ORGANIZATIONS AND ALLIANCES THE STRATEGIC SUPPORT TO REFRAME ISSUES AND WIN CRITICAL CAMPAIGNS. WE USE STORY-BASED APPROACHES TO AMPLIFY THE IMPACT OF GRASSROOTS ORGANIZING, TO COMMUNICATE TRANSFORMATIVE POSSIBILITIES AND TO RE-IMAGINE SOCIAL CHANGE STRATEGY. THROUGH TRAINING AND CONSULTING, WEVE SUPPORTED OVER 300 NONPROFIT ORGANIZATIONS AND 6,000 INDIVIDUAL CHANGE AGENTS.

Income
$2.0 million
Spending
$2.9 million
Spent on programs
86%
Reserves
9.6 months of spending
Largest source of income
donations and private grants, 96%
Employees
12
Highest pay
$155,929, executive dir.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 63 out of 100. Higher than 45% of charities in its peer group (education, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 9.6 months of spending.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 43% of income.

  • Income trend

    0 of 15

    Income fell 52% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 5 cents.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $2.5 million spent. Public Trainings: CSS hosted multiple introductory training sessions to equip organizations with Story-Based Strategy (SBS) methods and support them in building long-term capacity for narrative strategy. Additionally, CSS planned a four-day, in-person training session, set for October 2025, bringing together 30 participants from different organizations.
  2. Partnerships: Robert Wood Johnson Foundation: CSS brought together a one-year cohort alongside Frameworks to shift mindsets around care while addressing individualism and deservingness. The cohort also aimed to convene collaborative learning spaces throughout the year to foster co-creation, relationship-building, and shared learning across six different organizations and build their capacity for narrative strategy.
  3. Partnerships: Healthy & Safe Schools: In the second year of a two-year initiative, CSS implemented a structured, multi-phase framework designed to support a cohort of organizations in the adoption and application of SBS methodologies. This initiative facilitated the development of a cohesive meta-narrative and integrated long-term communication strategies to strengthen campaign effectiveness and advance community capacity of participating organizations working to promote and grow healthy schools.
  4. Partnerships (Custom): Throughout the year, we support a variety of community-based organizations and collaborative initiatives by training groups in SBS tools to strengthen leadership, capacity, and facilitate effective planning and decision-making processes. Through partnerships, workshops, strategy sessions, and technical assistance, we help organizations utilize narrative strategy to develop shared visions, align goals, and enhance accountability to the communities they serve. .
  5. RWJF: Developed curriculum and underlying structure for a 1-year cohort program with six organizations on narrative strategy & shifting mindsets. TCE Healthy & Safe Schools: Continued to provide cohort trainings, individualized coaching, in-person convenings and conducted new field research through partnering with Frameshift Public Trainings: Successfully completed 4 annual Intro Trainings and planned our annual 5-day Advanced Training (held in October 2025) while implementing new tools and innovating the 5-day structure to find new best practices.Custom Trainings: Deepened partnership and provided custom coaching with several collaborating organizations including the Southwest Organizing Project, Rogue Climate and over 20 EPA grantees. Network: Continued to hold spaces to build a network of SBS practitioners and began planning a new network gathering called Radical Imagination Retreat to run in 2026.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending July 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2006.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.