Group entities based on smart list selection

I am using Financial Reporting Studio 11.1.2.3 and a Planning data source DB connection. I need to create a report that groups all level 0 entities by the smart list value selected (the smart list is associated with an Account member); i.e., I need all level 0 entities with smart list value "A" in the first list, all level 0 entities with smart list value "B" in the 2nd list, and so on.

I then need to identify whether any of the level 0 entities belong to a different entity parent (let's assume that the parent is at level 3) than all the other entities in the list. I need to do this for each list.