Sacramento Advocates for Rail and Transit
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SMART works to bring the safety, environmental, financial and mobility benefits from a high performing, well-connected rail and transit system to the Sacramento region.Many have recognized the need to organize the broad array of transportation stakeholders to support the economic, environmental, land use and societal benefits that come from investments in a high-quality transit and rail system in our region. Organized rail and transit stakeholders are vital to presenting these benefits to our larger community and to decision-makers.SMART has gathered hundreds of rail, transit, active transportation, environmental, climate, neighborhood, and housing stakeholders in our region to form a growing coalition of business, labor, religious, elected, and civic leaders and community organizations. SMARTs coalition recognizes that the exciting new initiatives and long-range proposals to expand and modernize our rail and transit network in the Sacramento Region will fall short without new levels o
- Income
- $94,165
- Spending
- $4,862
- Reserves
- Over 10 years of spending
- Largest source of income
- donations and private grants, 94%
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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 (1)
- $2,969 spent. Sacramento Advocates for Rail and Transit (SMART) is a not-for-profit, broad-based coalition of business, labor, transportation, environmental, neighborhood, faith-based, and community leaders founded in 2019 to educate, organize, and advocate for expanded and improved rail and transit services for the Sacramento region.SMART communicates on a periodic basis with approximately 400 people who have signed up to be on our distribution list. Communications typically consist of electronic newsletters and email messages, as well as virtual meetings by Zoom to provide educational content about transportation, climate, and land use policy developments. SMART occasionally hosts in-person public forums on topics related to transit, such as a series on transit-oriented development opportunities in key transit corridors in Sacramento. Under a contract with ECOS and Sacramento Regional Transit, SMART organized two such forums in 2024. Approximately 200 people attended the forums. The first forum was held in March, before SMART was incorporated, and the second forum was held in Elk Grove in September.
Source: Form 990EZ 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 October 13, 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 2025.
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 November 2024.
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 October 21, 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.