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Nonprofiteer
← SMART NORTH

Form 990 for tax year 2024

Filed by SMART NORTH.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2024 , filed 13 January 2026. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$711,355 changed to $807,852
Total expenses
$903,117 changed to $817,723
Contributions and grants received
$700,058 changed to $796,550
Other revenue
$197 changed to $202
Total assets, end of year
$264,896 changed to $235,648
Total liabilities, end of year
$278,263 changed to $49,745
Net assets or fund balances, end of year
-$13,367 changed to $185,903
Program services expenses
$675,950 changed to $642,292
Management and general expenses
$185,291 changed to $161,431
Fundraising expenses
$41,876 changed to $14,000
Program service expenses (Part III)
$675,950 changed to $642,292

Totals

Total revenue
$711,355
Total expenses
$903,117
Contributions and grants received
$700,058
Grants paid
$0
Program service revenue
$11,100
Investment income
$0
Other revenue
$197
Total assets, end of year
$264,896
Total liabilities, end of year
$278,263
Net assets or fund balances, end of year
-$13,367
Program services expenses (Part IX)
$675,950
Management and general expenses
$185,291
Fundraising expenses
$41,876
Program service expenses (Part III)
$675,950

Program services were 74.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $700,058

  • 2a · Program service revenue: EARNED INCOME

    total $11,100 · related or exempt $11,100

  • 11a · Other revenue: MISC INCOME

    total $197 · related or exempt $197

  • 11e · Other revenue, total

    $197

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $142,545 · program services $109,760 · management and general $32,785

  • 10 · Payroll taxes

    total $11,985 · program services $9,228 · management and general $2,757

  • 11c · Fees: accounting

    total $30,034 · management and general $30,034

  • 11e · Fees: professional fundraising services

    total $41,876 · fundraising $41,876

  • 11g · Fees: other

    total $384,799 · program services $296,648 · management and general $88,151

  • 12 · Advertising and promotion

    total $4,331 · program services $555 · management and general $3,776

  • 13 · Office expenses

    total $1,869 · program services $826 · management and general $1,043

  • 14 · Information technology

    total $10,593 · program services $4,661 · management and general $5,932

  • 16 · Occupancy

    total $47,144 · program services $47,144

  • 17 · Travel

    total $8,573 · program services $6,368 · management and general $2,205

  • 19 · Conferences, conventions and meetings

    total $25 · program services $25

  • 22 · Depreciation, depletion and amortization

    total $23,316 · program services $23,316

  • 23 · Insurance

    total $15,296 · management and general $15,296

  • 24a · Other expenses: PROGRAM EXPENSES

    total $97,087 · program services $97,087

  • 24b · Other expenses: PARTICIPANT COST

    total $33,980 · program services $33,980

  • 24c · Other expenses: SUPPLIES

    total $16,915 · program services $14,691 · management and general $2,224

  • 24d · Other expenses: MISCELLANEOUS EXPENSES

    total $16,033 · program services $16,033

  • 24e · All other expenses

    total $16,716 · program services $15,628 · management and general $1,088

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $74,400 · end of year $62,137

  • 4 · Accounts receivable

    beginning of year $24,995 · end of year $121,952

  • 9 · Prepaid expenses and deferred charges

    end of year $2,914

  • 10a · Land, buildings and equipment: cost or other basis

    $147,841

  • 10b · Land, buildings and equipment: accumulated depreciation

    $69,948

  • 10c · Land, buildings and equipment, net

    beginning of year $101,209 · end of year $77,893

  • 17 · Accounts payable and accrued expenses

    beginning of year $220 · end of year $16,709

  • 25 · Other liabilities

    beginning of year $21,989 · end of year $261,554

  • 28 · Net assets with donor restrictions

    beginning of year $178,395 · end of year -$13,367

Mission and programs · 2024

Mission

SMART NORTH WAS BORN OUT OF COMMUNITY VISION TO ADVANCE DIGITAL EQUITY AND OPPORTUNITIES FOR UNDERSERVED AND RURAL COMMUNITIES IN MINNESOTA. WE PROVIDE FREE ACCESS AND TRAINING IN LEADING 21ST CENTURY TECH SKILLS TO CREATE A LEVEL PLAYING FIELD FOR ALL AT OUR TECH HUBS. WE ALSO PROVIDE EDUCATION AND MANAGING PILOT FOR 21ST CENTURY SMART INFRASTRUCTURE FOR NEEDY COMMUNITIES, SUCH AS SMART STREET LIGHTS, AND HOST AN ANNUAL THOUGHT LEADERSHIP EVENT CALLED FUTURE OF OUR COMMUNITIES TO SHOWCASE LATEST PROJECTS THAT ARE IN LINE WITH OUR WORK TO CREATE A DIGITALLY FORWARD WORKFORCE AND INFRASTRUCTURE FOR MN.

Activities or mission (Part I)

SMART NORTH WAS BORN OUT OF COMMUNITY VISION TO ADVANCE DIGITAL EQUITY AND OPPORTUNITIES FOR UNDERSERVED AND RURAL COMMUNITIES IN MINNESOTA

  • SMART NORTH'S BIG ACCOMPLISHMENTS IN 2024 WERE THREEFOLD:1. OPENING A NEW TECH HUB IN GRAND RAPIDS, MN IN PARTNERSHIP WITH THE COMMUNITY ED OF ITASCA COUNTY SCHOOL DISTRICT, WHICH IS PROVIDING THE CRITICALLY NEEDED 21ST CENTURY TECHNOLOGY SKILLS TRAINING AND CAREER PATHWAYS FOR YOUTH AND ADULTS IN THE AREA.WE HAD TO BUILD A TEAM TO OPERATE THE TECH HUB LOCALLY AS WELL AS EXTEND OUR PROGRAMMING TO THIS NEW TECH HUB. 2. WITH HELP OF A DEED'S TWO YEAR TARGETED POPULATION/ TRANSFORMATIONAL CAREERS GRANT WE WERE ABLE TO LAUNCH OUR INDUSTRY RECOGNIZED CERTIFICATION TRAINING IN LEADING TECH AREAS FOR 18+ WOMEN ACROSS ALL OUR THREE LOCATIONS. THIS OPENED AND ADVANCED OUR MISSION TO INCLUDE ADULTS IN THE AREAS WE SERVE. 3. WE ALSO LAUNCHED OUR INDUSTRY RECOGNIZED CERTIFICATION TRAINING IN LEADING TECH AREAS FOR 16-24 OLD YOUTH CALLED NEXT GEN, ACROSS OUR THREE LOCATIONS.

    Expenses $675,950 · Revenue $11,297

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Sabina Saksena

    CHAIR

    Total calculated
    $34,375
    From this org
    $34,375
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Tayo Daniel

    DIRECTOR

    Total calculated
    $37,500
    From this org
    $37,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Tom Fisher

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Kimberley Burke

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jaime Wascalus

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Rajni Shah

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Amanda Reed

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Michael Wessels

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Martha Engel

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202513219349308321

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