Civic Intelligence

Smile Mass Inc

EIN 27-2173687 • 501(c)3 • Sudbury, MA

Profile

The organization is dedicated to helping families raising children, or adults with disabilities, enjoy happy, healthy memories through vacation and recreation experiences.

66 Dudley RoadSudbury, MA 01776

www.smilemass.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.45x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.61x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$3,220

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

94th percentile

87%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

127%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,456,404

Up $625,404 (+75%) from 2022

Liabilities

Up

$650,168

Up $368,530 (+131%) from 2022

Net Assets

Up

$806,236

Up $256,874 (+47%) from 2022

Revenue

Up

$1,067,753

Up $590,403 (+124%) from 2022

Expenses

Up

$702,544

Up $338,980 (+93%) from 2022

Net Income

Up

$365,209

Up $251,423 (+221%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2019: $194,208Liabilities 2019: $0Net Assets 2019: $194,2082019Assets 2020: $665,633Liabilities 2020: $0Net Assets 2020: $665,6332020Assets 2021: $762,619Liabilities 2021: $306,128Net Assets 2021: $456,4912021Assets 2022: $831,000Liabilities 2022: $281,638Net Assets 2022: $549,3622022Assets 2024: $1,456,404Liabilities 2024: $650,168Net Assets 2024: $806,2362024

Highlighted filing

2024

Assets$1,456,404
Liabilities$650,168
Net Assets$806,236

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2019: $325,171Expenses 2019: $218,550Net Income 2019: $106,6212019Revenue 2020: $322,036Expenses 2020: $200,104Net Income 2020: $121,9322020Revenue 2021: $350,517Expenses 2021: $211,683Net Income 2021: $138,8342021Revenue 2022: $477,350Expenses 2022: $363,564Net Income 2022: $113,7862022Revenue 2024: $1,067,753Expenses 2024: $702,544Net Income 2024: $365,2092024

Highlighted filing

2024

Revenue$1,067,753
Expenses$702,544
Net Income$365,209

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,575,196
Mission and Program Overview

Mission

The organization is dedicated to helping families raising children, or adults with disabilities, enjoy happy, healthy memories through vacation and recreation experiences.

The organization is dedicated to helping families raising children, or adults with disabilities, enjoy happy, healthy memories through vacation and recreation experiences. Smile mass strives to become the leading resource for handicap accessibility in vacation and recreation experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$537,060$1,163,713▲ $626,653
Savings and Temporary Cash Investments$210,511$290,731▲ $80,220
Cash and Non-Interest-Bearing Accounts$26,840--
Accounts Receivable$835$1,960▲ $1,125
Prepaid Expenses and Deferred Charges$165--
Total Assets$780,411$1,456,404▲ $675,993
Other Assets Total$5,000$0▼ $5,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$266,990$599,290▲ $332,300
Other Liabilities$34,713$0▼ $34,713
Deferred Revenue$37,681$26,158▼ $11,523
Accounts Payable and Accrued Expenses-$24,720-
Total Liabilities$339,384$650,168▲ $310,784
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$441,027$767,413▲ $326,386
Net Assets With Donor Restrictions-$38,823-
Total Net Assets Fund Balance$441,027$806,236▲ $365,209
Total Liabilities and Net Assets / Fund Balance$780,411$1,456,404▲ $675,993

Asset Categories

AssetBook ValueDepreciationBasis
Land$782,662-$782,662
Buildings$322,708-$322,708
Equipment$58,343$17,121$75,464
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Lotte DiomedePresidentFT$3,220$3,220

Board Members and Trustees

NameTitle
Gerard VerweijChair
Jayne SheehanVice Chair
Susan BrownVice President/secretary
Diane MccarthyDirector
John TobinDirector
Maria PinkhamDirector
Michael GrayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$299,091
Program Service Revenue
$380,265
Investment Income
$302,491
Other Revenue
$85,906
All Other Contributions
$299,091
Change in Net Assets
$365,209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$448,890
Salaries, Compensation, and Employee Benefits$253,654
Total Fundraising Expense$23,618
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$234,538--$234,538
Advertising$52,324--$52,324
All Other Expenses$18,281$21,115-$39,396
Depreciation Depletion$21,382--$21,382
Other Expenses$20,000-$23,618$20,000
Payroll Taxes$19,116--$19,116
Interest$11,932--$11,932
Insurance$7,753--$7,753
Fees for Services Accounting$1,055$6,432-$7,487
Occupancy$1,722$3,813-$5,535
Fees for Services Legal-$2,750-$2,750
Total Functional Expenses$644,816$34,110$23,618$702,544
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$88,806
Fundraising Direct Expenses$2,900
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Falmouth Roadrace$29,861$29,861-$29,861
Brewfest$20,842$20,842-$20,842
Total Events$88,806$88,806$2,900$85,906
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is made available prior to filing

Form 990, Part VI, Section B, Line 12C

Board of directors conducts periodic reviews of compliance with conflict of interest policy.

Form 990, Part VI, Section C, Line 18

Required forms are available on request

Form 990, Part VI, Section C, Line 19

Required documents are provided on request

Filing and Contact Details

Filer

Filer Name
Smile Mass Inc
EIN
27-2173687
Phone
6179677755
Address
66 DUDLEY ROAD, SUDBURY, MA 01776

Signing Officer

Name
Susan Brown
Title
Treasurer
Phone
6179677755
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Brown
Formed
2010
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
100

Preparer

Firm
Lamb Mason Bulger & Co Pc
Address
PO BOX 1233, WEST CHATHAM, MA 02669-1233
Preparer
Michael Bulger
Phone
5089453575
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IRS990/Desc0CLUB SMILE MASS CONSISTS OF HYBRID CLASSES TO STIMULATE OUR CLIENTS BOTH MENTALLY AND PHYSICALLY. SMILE MASS WILL DO AN INTAKE TO ENSURE EACH CLIENT HAS THE APPROPRIATE EQUIPMENT TO PARTICIPATE IN OUR MANY CLASSES. ALL ADAPTED EQUIPMENT (GYM, BIKE, ETC) ARE ON LOAN TO THE CLIENT WHILE PART OF THE PROGRAM. THIS ENSURES APPROPRIATE SUPPORT AND SAFETY FOR EACH CLIENT. HYBRID-MODEL CLASSES WILL TAKE PLACE IN THE METRO-WEST AREA OF MASSACHUSETTS.OUR MONTHLY HYBRID CLASSES INCLUDE:* MUSIC* STORY TIME* ZOOM SMALL GROUP WORKOUT CLASS* BINGO* BIKING BIKE EVALUATIONS WILL BE DONE BY A PHYSICAL THERAPIST* PARTNERSHIP WITH A LOCAL METRO-WEST AREA GYM AND POOL ACCESS TO ONE-ON-ONE TRAINING OR SMALL GROUP CLASSES MONDAY THROUGH FRIDAY IN NATICK, MA. SWIMMING CLASSES ON TUESDAY, THURSDAY OR SATURDAY IN SUDBURY, MA.ALL ONE-ON-ONE TRAINING/SMALL GROUP CLASSES AND ALL SWIM CLASSES ARE BY APPOINTMENT ONLY.ALL CLASSES ARE RUN BY CERTIFIED STAFF.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE SERVICES AND OPPORTUNITIES TO INDIVIDUALS AND FAMILIES TO ENJOY TIME TOGETHER AND CREATE HAPPY, HEALTHY MEMORIES
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IRS990/PYRevenuesLessExpensesAmt0-80801
IRS990/PYSalariesCompEmpBnftPaidAmt0178955
IRS990/PYTotalExpensesAmt0550633
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0469832
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0365209
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0281435
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0210511
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0290731
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0304091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0232315
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0471095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0297371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0198687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01503559
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01603
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0158
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01989
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01500
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012284
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0886515
IRS990ScheduleA/InvestmentIncomePYPct00.00280
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99190
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99720
IRS990ScheduleA/PublicSupportTotal170Amt01503559
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0304091
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0232315
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0471095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0297371
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0198687
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0322708
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0322708
IRS990ScheduleD/EquipmentGrp/BookValueAmt058343
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017121
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075464
IRS990ScheduleD/LandGrp/BookValueAmt0782662
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0782662
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01163713
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02900
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALMOUTH ROADRACE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BREWFEST
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt02900
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02900
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt020842
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt038103
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029861
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt020842
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt038103
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt085906
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS MADE AVAILABLE PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS CONDUCTS PERIODIC REVIEWS OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REQUIRED FORMS ARE AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUIRED DOCUMENTS ARE PROVIDED ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0299091
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt023618
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034110
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0644816
IRS990/TotalFunctionalExpensesGrp/TotalAmt0702544
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0650168
IRS990/TotalLiabilitiesGrp/BOYAmt0339384
IRS990/TotalLiabilitiesGrp/EOYAmt0650168
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0441027
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0806236
IRS990/TotalOtherCompensationAmt03220
IRS990/TotalOtherProgSrvcExpenseAmt0382663
IRS990/TotalProgramServiceExpensesAmt0644816
IRS990/TotalProgramServiceRevenueAmt0380265
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0675722
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01067753
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0780411
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01456404
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt066 DUDLEY ROAD
IRS990/USAddress/CityNm0SUDBURY
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IRS990/VotingMembersGoverningBodyCnt08
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IRS990/WebsiteAddressTxt0SMILEMASS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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