Civic Intelligence

Childrens Smile Foundation

990 • Fiscal year 2019 • EIN 20-0501832

Mar 01, 2018 to Feb 28, 2019 • Filed on Jul 11, 2019

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

58th percentile

0.01x

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

2019 filings • NTEE P • <$500k nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.02x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • NTEE P • <$500k nonprofits • Source year 2019

Net Margin

56th percentile

8.6%

Higher net margin than 56% of similar nonprofits.

2019 filings • NTEE P30 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • NTEE P • <$500k nonprofits • Source year 2019

Asset Growth

51st percentile

2.8%

Faster asset growth than 51% of similar nonprofits.

2019 filings • NTEE P • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

36th percentile

-6.0%

Faster revenue growth than 36% of similar nonprofits.

2019 filings • NTEE P • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$395,524

Up $10,836 (+2.8%) from 2018

Net Assets

Up

$392,189

Up $18,156 (+4.9%) from 2018

Liabilities

Down

$3,335

Down $7,320 (-69%) from 2018

Revenue

Down

$210,660

Down $13,431 (-6.0%) from 2018

Expenses

Down

$192,504

Down $33,186 (-15%) from 2018

Net Income

Up

$18,156

Up $19,755 (+1235%) from 2018

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

2019

Assets$395,524
Liabilities$3,335
Net Assets$392,189

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

2019

Revenue$210,660
Expenses$192,504
Net Income$18,156
Jump To
Filing Snapshot
Filing Period
Mar 1, 2018 to Feb 28, 2019
Signed
Jul 11, 2019
Return Version
2018v3.1
Gross Receipts
$268,891
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$291,263$268,818▼ $22,445
Cash and Non-Interest-Bearing Accounts$93,317$126,681▲ $33,364
Land, Buildings, and Equipment, Net$359$359→ $0
Savings and Temporary Cash Investments$150$150→ $0
Accounts Receivable$-401$-484▼ $83
Total Assets$384,688$395,524▲ $10,836
Liabilities
Accounts Payable and Accrued Expenses$9,584$3,335▼ $6,249
Grants Payable$1,071$0▼ $1,071
Total Liabilities$10,655$3,335▼ $7,320
Net Assets / Fund Balance
Unrestricted Net Assets$374,033$392,189▲ $18,156
Total Net Assets Fund Balance$374,033$392,189▲ $18,156
Total Liabilities and Net Assets / Fund Balance$384,688$395,524▲ $10,836

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$359$932$1,291
Land$0--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$177,938
Program Service Revenue
$0
Investment Income
$28
Other Revenue
$32,694
All Other Contributions
$165,132
Change in Net Assets
$18,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$148,467
Salaries, Compensation, and Employee Benefits$28,808
Other Expenses$15,229
Total Fundraising Expense$2,052
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$126,982--$126,982
Comp Disqual Persons$0$26,262$0$26,262
Grants to Domestic Individuals$21,485--$21,485
Office Expenses$0$4,828$1,652$6,480
Payroll Taxes$0$2,162$0$2,162
Fees for Services Accounting$0$1,800$0$1,800
All Other Expenses$1,216$90$0$1,306
Insurance$0$1,040$0$1,040
Other Expenses$742$0$0$742
Travel$0$407$0$407
Advertising$0$0$400$400
Other Employee Benefits$0$384$0$384
Fees for Services Legal$0$350$0$350
Depreciation Depletion$0$69$0$69
Total Functional Expenses$150,425$40,027$2,052$192,504
International Activity

International Summary

Offices
0
Employees
0
Spending
$94,356

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$94,356
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$90,925
Fundraising Direct Expenses$58,231
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Valentines Day$67,958$59,092$7,067$52,025
Maspeth Feast$11,255$11,255$3,921$7,334
Total Events$102,586$90,925$58,231$32,694
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Treasurer
Phone
7186628578
Signed
2019-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beata Jakubowski
Formed
2003
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
30

Preparer

Firm
W Jamroz CPA Pllc
Address
2571 N TOLEDO BLADE BLVD STE 1, NORTH PORT, FL 34289
Preparer
Wieslawa Jamroz CPA
Phone
3488480088
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Joanna Mroz-Rakowich is a wife of Waldemar Rakowicz.

Pt VI, Line 2

Malgorzata Chajkowska are Board

Pt VI, Line 2

memebers of PSFCU

Pt VI, Line 11B

A Committee of Governing Bodies review 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 VI, Line 12C

The goal of organization is to raise awareness, encourage disclosure and discussion of anything that may be a conflict, and constantly encourage a culture of candor. A questionnaire is distributed that asks board and staff members to disclose existing conflicts and reminds them to disclose any that may crop up in the future.

Form 990, Part IX, Line 24E

Membership Fees 70. 0. 70. 0.

Form 990, Part IX, Line 24E

Bank Fees 20. 0. 20. 0.

Form 990, Part IX, Line 24E

Wire Fees 732. 732. 0. 0.

Form 990, Part IX, Line 24E

Awards 484. 484. 0. 0.

Form 990, Part IX, Line 24E

Gifts 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Commissions 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Auction Art 0. 0. 0. 0.

Raw XML AppendixShowing 400 of 553 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm4Beata Jakubowski
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Beata Jakubowski
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Provided help with acuiring medication and medical support for the sick and disabled children.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt026050
IRS990/ProgSrvcAccomActy2Grp/GrantAmt025526
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Provided support to children from disadvantaged families
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt021875
IRS990/ProgSrvcAccomActy3Grp/GrantAmt021485
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0188362
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0138211
IRS990/PYInvestmentIncomeAmt03947
IRS990/PYOtherExpensesAmt048459
IRS990/PYOtherRevenueAmt031782
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-1599
IRS990/PYSalariesCompEmpBnftPaidAmt039020
IRS990/PYTotalExpensesAmt0225690
IRS990/PYTotalRevenueAmt0224091
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt018156
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0150
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0165122
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0175037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0190433
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0155036
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0242264
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0927892
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt028
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03947
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02431
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0-2711
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt026852
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt030547
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95860
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.91710
IRS990ScheduleA/PublicSupportTotal170Amt0927892
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0165122
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0175037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0190433
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0155036
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0242264
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0927892
IRS990ScheduleA/TotalSupportAmt0967989
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt09550
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt09550
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/EquipmentGrp/BookValueAmt0359
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0932
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01291
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0359
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt094356
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grantmaking
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt025526
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0By Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt0440
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0Europe
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0Orphanages
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt07100
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0By Cash
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0To Help Orphanages
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Europe
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt094356
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0CFS REVIEWS THE NEEDS OF EACH GRANTEE CONFIRMING WITH THE PROPER AUTHORITIES. IN CASE OF MEDICAL GRANTS WE CONSULT WITH DOCTORS AND HOSPITALS. WE MONITOR SPENDING OF THE FUNDS THROUGH TELEPHONE CONVERSATIONS, FINANCIAL REPORTING, THIRD PARTY CONFIRMATION AND SITE VISITATIONS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleF/Total501c3OrgCnt04
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt094356
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt011661
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt08866
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt02795
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt058231
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01294
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0650
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt0750
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt02694
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Maspeth Feast
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Valentines Day

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