Mk Level Playing Field Institute
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
AT SMASH, WE AIM TO BUILD A STRONG STEM WORKFORCE THROUGH ACADEMIC LEARNING AND EXPERIENTIAL ENGAGEMENT FOR HIGH SCHOOL AND COLLEGE STUDENTS. WE EMPOWER DEDICATED STUDENTS IN STEM FIELDS THROUGH INTENSIVE EDUCATION, RIGOROUS COURSEWORK, AND ACCESS TO RESOURCES, AIMING TO CULTIVATE SUCCESS IN COLLEGE AND CAREERS. OUR VISION IS TO CREATE A STEM ECOSYSTEM WHERE EVERY STUDENT CAN THRIVE IN THE GLOBAL ECONOMY. BY PROVIDING OPPORTUNITIES, WE SEEK TO ENRICH OUR COMMUNITIES AND WORKPLACES WITH WELL-PREPARED, COMPETITIVE LEADERS.
- Income
- $4.5 million
- Spending
- $6.1 million
- Spent on programs
- 73%
- Reserves
- 2.2 months of spending
- Largest source of income
- donations and private grants, 82%
- Employees
- 134
- Volunteers
- 55
- Highest pay
- $275,137, cdo (thru 3/2024) / ceo (start 3/2024)
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 41 out of 100. Higher than 8% of charities in its peer group (social science, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 2.2 months of spending.
Debt
16 of 20It owes 17% of what it owns.
Living within its means
0 of 15Spending exceeded income by 34% of income.
Income trend
0 of 15Income fell 31% on the year before.
Spending floor
15 of 1573% of spending went to programs and raising each dollar of donations cost 8 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 90 out of 100. Higher than 50% of charities in its peer group (social science, $1m to $10m).
Independent board
25 of 254 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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 (3)
- $3.2 million spent. SSMASH RESIDENTIAL - SMASH RESIDENTIAL IS AN INTENSIVE, CS-FOCUSED SUMMER PROGRAM FOR HIGH SCHOOL STUDENTS INTERESTED IN CS AND STEM FIELDS. THE PROGRAM IS OFFERED TO SCHOLARS ENTERING THE 11TH AND 12TH GRADES. EACH YEAR, SCHOLARS RECEIVE MORE THAN 300 HOURS OF STEM COURSEWORK, MENTORSHIP, AND LEADERSHIP DEVELOPMENT PRIMARILY ON-SITE AT ONE OF OUR PARTNER UNIVERSITIES: UC BERKELEY, MOREHOUSE COLLEGE, NORTHEASTERN UNIVERSITY, UNIVERSITY OF MICHIGAN, AND SPELMAN COLLEGE.
- $850,630 spent. SMASH VIRTUAL - SMASH VIRTUAL IS AN ONLINE PLATFORM THAT PROVIDES SCHOLARS EARLY EXPOSURE TO CS/EMERGING TECHNOLOGY TOPICS AND CAREER PROFESSIONALS. THE ONLINE PLATFORM PROVIDES VIRTUAL COURSES ON TOPICS INCLUDING AI/ML, CYBERSECURITY, AND PROGRAMMING TO ENSURE ALL STUDENTS HAVE THE OPPORTUNITY TO GAIN FOUNDATIONAL KNOWLEDGE AND SKILLS FOR FUTURE CS EDUCATIONAL PATHWAYS. THE ONLINE PLATFORM ALSO INCLUDES A COLLEGE+CAREER DIGITAL PLATFORM THAT PROVIDES INSIGHTS INTO COLLEGE AND CAREER PATHWAYS IN CS AND STEM, TO SHARE INFORMATION, EXPERIENCES, AND RESOURCES TO HELP STUDENTS NAVIGATE AND SUCCEED IN THEIR CS JOURNEY. THIS CONTENT IS DESIGNED TO SUPPORT ALUMNI OF SMASH PROGRAMS AS WELL AS OTHER INTERESTED SCHOLARS.
- $378,626 spent. SMASH ALUMNI - WHEN SMASH SCHOLARS GRADUATE HIGH SCHOOL, THEY JOIN THE SMASH ALUMNI PROGRAM. THE SMASH ALUMNI PROGRAMMING IS DEDICATED TO SUPPORTING OUR GRADUATES AS THEY TRANSITION FROM HIGH SCHOOL TO COLLEGE AND BEYOND. PROGRAMMING INCLUDES WORKSHOPS, RESOURCES, MENTORSHIP, AND NETWORKING OPPORTUNITIES TO ENSURE ALUMNI SUCCEED IN THEIR ACADEMIC AND PROFESSIONAL ENDEAVORS.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 October 13, 2026.
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 November 6, 2026.
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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 2001.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 November 4, 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.