Civic Intelligence

Childrens Smile Foundation

990 • Fiscal year 2015 • EIN 20-0501832

Mar 01, 2014 to Feb 28, 2015 • Filed on Jul 15, 2015

60-43 Maspeth AvenueMaspeth, NY 11378

(718) 662-8578

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • NTEE P • <$500k nonprofits • Source year 2015

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

2015 filings • NTEE P • <$500k nonprofits • Source year 2015

Net Margin

83rd percentile

31%

Higher net margin than 83% of similar nonprofits.

2015 filings • NTEE P • <$500k nonprofits • Source year 2015

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • NTEE P • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$309,950

No earlier filing loaded for comparison.

Net Assets

$305,794

No earlier filing loaded for comparison.

Liabilities

$4,156

No earlier filing loaded for comparison.

Revenue

$308,876

No earlier filing loaded for comparison.

Expenses

$214,104

No earlier filing loaded for comparison.

Net Income

$94,772

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2015: $309,950Liabilities 2015: $4,156Net Assets 2015: $305,7942015Assets 2016: $325,894Liabilities 2016: $5,339Net Assets 2016: $320,5552016Assets 2017: $379,066Liabilities 2017: $3,434Net Assets 2017: $375,6322017Assets 2018: $384,688Liabilities 2018: $10,655Net Assets 2018: $374,0332018Assets 2019: $395,524Liabilities 2019: $3,335Net Assets 2019: $392,1892019Assets 2020: $397,901Liabilities 2020: $4,161Net Assets 2020: $393,7402020Assets 2021: $420,650Liabilities 2021: $4,410Net Assets 2021: $416,2402021Assets 2022: $494,751Liabilities 2022: $0Net Assets 2022: $494,7512022Assets 2023: $500,224Liabilities 2023: $0Net Assets 2023: $500,2242023Assets 2024: $608,170Liabilities 2024: $0Net Assets 2024: $608,1702024Assets 2025: $638,957Liabilities 2025: $0Net Assets 2025: $638,9572025

Highlighted filing

2015

Assets$309,950
Liabilities$4,156
Net Assets$305,794

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2015: $308,876Expenses 2015: $214,104Net Income 2015: $94,7722015Revenue 2016: $204,696Expenses 2016: $189,934Net Income 2016: $14,7622016Revenue 2017: $242,296Expenses 2017: $219,298Net Income 2017: $22,9982017Revenue 2018: $224,091Expenses 2018: $225,690Net Income 2018: -$1,5992018Revenue 2019: $210,660Expenses 2019: $192,504Net Income 2019: $18,1562019Revenue 2020: $217,300Expenses 2020: $226,034Net Income 2020: -$8,7342020Revenue 2021: $165,421Expenses 2021: $143,044Net Income 2021: $22,3772021Revenue 2022: $292,014Expenses 2022: $244,386Net Income 2022: $47,6282022Revenue 2023: $249,733Expenses 2023: $244,260Net Income 2023: $5,4732023Revenue 2024: $350,657Expenses 2024: $242,711Net Income 2024: $107,9462024Revenue 2025: $355,802Expenses 2025: $325,015Net Income 2025: $30,7872025

Highlighted filing

2015

Revenue$308,876
Expenses$214,104
Net Income$94,772
Jump To
Filing Snapshot
Filing Period
Mar 1, 2014 to Feb 28, 2015
Signed
Jul 15, 2015
Return Version
2014v5.0
Gross Receipts
$368,537
Mission and Program Overview

Mission

Help orphans and underpriveleged children

To raise awareness of the orphanes and underprivileged children

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$187,026$250,538▲ $63,512
Cash and Non-Interest-Bearing Accounts$26,923$58,597▲ $31,674
Land, Buildings, and Equipment, Net$672$485▼ $187
Accounts Receivable$634$180▼ $454
Savings and Temporary Cash Investments$363$150▼ $213
Total Assets$215,618$309,950▲ $94,332
Liabilities
Accounts Payable and Accrued Expenses$3,565$2,494▼ $1,071
Grants Payable$1,073$1,071▼ $2
Other Liabilities-$591-
Total Liabilities$4,638$4,156▼ $482
Net Assets / Fund Balance
Temporarily Rstr Net Assets$192,830$287,644▲ $94,814
Unrestricted Net Assets$18,150$18,150→ $0
Total Net Assets Fund Balance$210,980$305,794▲ $94,814
Total Liabilities and Net Assets / Fund Balance$215,618$309,950▲ $94,332

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$485$455-
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$267,720
Program Service Revenue
$0
Investment Income
$26,852
Other Revenue
$14,304
All Other Contributions
$242,065
Change in Net Assets
$94,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$178,140
Other Expenses$18,054
Salaries, Compensation, and Employee Benefits$17,910
Total Fundraising Expense$7,085
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$163,700--$163,700
Other Salaries and Wages$0$15,689$0$15,689
Grants to Domestic Individuals$7,265--$7,265
Grants to Domestic Orgs$7,175--$7,175
Fees for Service Investment Mgmnt Fees$0$4,029$0$4,029
Other Expenses$0$0$3,145$3,145
Advertising$0$0$2,545$2,545
All Other Expenses$686$759$693$2,138
Payroll Taxes$0$1,976$0$1,976
Insurance$0$1,612$0$1,612
Office Expenses$0$1,282$225$1,507
Information Technology$0$1,141$0$1,141
Fees for Services Accounting$0$750$0$750
Travel$0$0$477$477
Other Employee Benefits$0$245$0$245
Conferences and Meetings$0$141$0$141
Total Functional Expenses$178,826$28,193$7,085$214,104
International Activity

International Summary

Offices
0
Employees
0
Spending
$151,780

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeGrantmaking-00$151,780
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$65,195
Fundraising Direct Expenses$58,901
Gaming Gross Income$8,770
Gaming Direct Expenses$760
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Valentine's Day Ball$40,555$27,355-$27,355
New Year's Eve$28,080$18,830-$18,830
Total Events$104,795$69,845$24,600$45,245
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Wages payable$591
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Childrens Smile Fundation
EIN
20-0501832
Phone
7186628578
Address
60-43 Maspeth Avenue, Maspeth, NY 11378

Signing Officer

Name
Beata Jakubowski
Title
Director
Phone
7186628578
Signed
2015-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beata Jakubowski
Formed
2003
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
16
Employees
1
Volunteers
30

Preparer

Firm
Margaret Jargilo
Address
71 GREEN ST, BROOKLYN, NY 11222-5831
Preparer
Wieslawa Jamroz CPA
Phone
9178683815
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Aldona Trzeciak is an employee of Krzysztof Rostek

Pt VI, Line 2

Joanna Mroz-Rakowich is a wife of Waldemar Rakowich

Pt VI, Line 2

Bogdan Chmielewski is an Executive Director of PSFCU and

Pt VI, Line 2

Beata Jakubowska and Malgorzata Chajkowska are Board

Pt VI, Line 2

memebers of PSFCU

Pt VI, Line 11B

A Committee of Governing Bodies reveiew Form 990 to see if the Tax return agree with the Financial Statements

Pt VI, Line 11B

Board of Directors perform their work on the voluntary basis

Pt XI

Adjustment

Form 990, Part IX, Line 24F

Gifts 95. 45. 50. Community support membership fees 60. 60. Equipment renatl 1110. 555. 555. Bank fees 108. 108. Wire fees 347. 347. Shipping/postage 182. 182. Other fees 20. 20. Misc expenses 42. 42. Awards 174. 86. 88.

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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO RAISE AWARENESS OF THE ORPHANES AND UNDERPRIVILEGED CHILDREN
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0210980
IRS990/NetAssetsOrFundBalancesEOYAmt0305794
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt06294
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt06294
IRS990/NetIncomeFromGamingGrp/ExclusionAmt08010
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt08010
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt0225
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01282
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt01507
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt042
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0245
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
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IRS990/OtherExpensesGrp/Desc0Equipment Repair
IRS990/OtherExpensesGrp/Desc1Telephone
IRS990/OtherExpensesGrp/Desc2Printing
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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt23145
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt080
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1489
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
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IRS990/OtherExpensesGrp/TotalAmt1489
IRS990/OtherExpensesGrp/TotalAmt23145
IRS990/OtherLiabilitiesGrp/EOYAmt0591
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015689
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt01976
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BEATA JAKUBOWSKI
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0137945
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDED SUPPORT TO CHILDREN FROM DISADVANTAGED FAMILIES
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt07175
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt066820
IRS990/PYExcessBenefitTransInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0363
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt037789
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0565024
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt068
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IRS990ScheduleA/InvestmentIncomeCYPct00
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IRS990ScheduleA/PublicSupportCY509Pct00
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IRS990ScheduleA/PublicSupportTotal170Amt0565024
IRS990ScheduleA/PublicSupportTotal509Amt00
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0565024
IRS990ScheduleA/TotalSupportAmt0637374
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0158
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt054
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt01362
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01574
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DisclosedForCharitablePrpsInd0true
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt0203731
IRS990ScheduleD/EquipmentGrp/BookValueAmt0485
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0455
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0940
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0591
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Wages payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0485
IRS990ScheduleD/TotalLiabilityAmt0591
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0151780
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe

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