Civic Intelligence

Share a Smile

990 • Fiscal year 2024 • EIN 38-3488880

Aug 01, 2023 to Jul 31, 2024 • Filed on Nov 20, 2024

PO Box 573Birmingham, MI 48012

(248) 205-7931

Siviq Scores

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

Liabilities / Assets

81st percentile

0.14x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.22x

Higher debt load relative to revenue than 87% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$12,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

79th percentile

32%

Faster asset growth than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

79%

Faster revenue growth than 89% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$295,538

Up $71,594 (+32%) from 2023

Net Assets

Up

$255,386

Up $71,714 (+39%) from 2023

Liabilities

Down

$40,152

Down $120 (-0.3%) from 2023

Revenue

Up

$185,178

Up $81,699 (+79%) from 2023

Expenses

Down

$141,916

Down $90,979 (-39%) from 2023

Net Income

Up

$43,262

Up $172,678 (+133%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $908,497Liabilities 2010: $12,781Net Assets 2010: $895,7162010Assets 2011: $926,534Liabilities 2011: $22,116Net Assets 2011: $904,4182011Assets 2012: $793,663Liabilities 2012: $2,183Net Assets 2012: $791,4802012Assets 2013: $796,741Liabilities 2013: $3,806Net Assets 2013: $792,9352013Assets 2014: $755,732Liabilities 2014: $19,034Net Assets 2014: $736,6982014Assets 2015: $685,746Liabilities 2015: $33,456Net Assets 2015: $652,2902015Assets 2016: $624,985Liabilities 2016: $26,317Net Assets 2016: $598,6682016Assets 2017: $684,058Liabilities 2017: $20,211Net Assets 2017: $663,8472017Assets 2018: $637,189Liabilities 2018: $27,749Net Assets 2018: $609,4402018Assets 2019: $556,912Liabilities 2019: $36,582Net Assets 2019: $520,3302019Assets 2020: $544,487Liabilities 2020: $356Net Assets 2020: $544,1312020Assets 2021: $523,001Liabilities 2021: $33,674Net Assets 2021: $489,3272021Assets 2022: $327,805Liabilities 2022: $32,857Net Assets 2022: $294,9482022Assets 2023: $223,944Liabilities 2023: $40,272Net Assets 2023: $183,6722023Assets 2024: $295,538Liabilities 2024: $40,152Net Assets 2024: $255,3862024Assets 2025: $256,512Liabilities 2025: $50,656Net Assets 2025: $205,8562025

Highlighted filing

2024

Assets$295,538
Liabilities$40,152
Net Assets$255,386

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $364,3982010Expenses 2011: $347,4032011Expenses 2012: $279,3492012Revenue 2013: $164,645Expenses 2013: $239,046Net Income 2013: -$74,4012013Revenue 2014: $247,415Expenses 2014: $276,062Net Income 2014: -$28,6472014Revenue 2015: $205,370Expenses 2015: $289,778Net Income 2015: -$84,4082015Revenue 2016: $164,722Expenses 2016: $233,380Net Income 2016: -$68,6582016Revenue 2017: $217,031Expenses 2017: $187,101Net Income 2017: $29,9302017Revenue 2018: $161,725Expenses 2018: $218,287Net Income 2018: -$56,5622018Revenue 2019: $153,543Expenses 2019: $222,553Net Income 2019: -$69,0102019Revenue 2020: $253,680Expenses 2020: $229,879Net Income 2020: $23,8012020Revenue 2021: $66,415Expenses 2021: $121,219Net Income 2021: -$54,8042021Revenue 2022: $102,584Expenses 2022: $287,670Net Income 2022: -$185,0862022Revenue 2023: $103,479Expenses 2023: $232,895Net Income 2023: -$129,4162023Revenue 2024: $185,178Expenses 2024: $141,916Net Income 2024: $43,2622024Revenue 2025: $150,079Expenses 2025: $211,444Net Income 2025: -$61,3652025

Highlighted filing

2024

Revenue$185,178
Expenses$141,916
Net Income$43,262
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Nov 20, 2024
Return Version
2023v5.0
Gross Receipts
$269,069
Mission and Program Overview

Mission

To support low income housing and children and individuals with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$162,144$224,526▲ $62,382
Cash and Non-Interest-Bearing Accounts$56,523$69,473▲ $12,950
Accounts Receivable$3,047--
Prepaid Expenses and Deferred Charges$2,230$1,539▼ $691
Total Assets$223,944$295,538▲ $71,594
Liabilities
Deferred Revenue$39,920$39,800▼ $120
Accounts Payable and Accrued Expenses$352$352→ $0
Total Liabilities$40,272$40,152▼ $120
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$183,672$255,386▲ $71,714
Total Net Assets Fund Balance$183,672$255,386▲ $71,714
Total Liabilities and Net Assets / Fund Balance$223,944$295,538▲ $71,594

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$7,282$7,282
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Caryn LambExecutive DiPT$12,000$12,000

Board Members and Trustees

NameTitle
Mark T HammondChairman/pre
Brian MillerDirector
Charlie JohnsonDirector
Jeffrey HammondDirector
Jim CrowleyDirector
John DamourDirector
Laura LeavenworthDirector
Linda BissellDirector
Matt RichterDirector
Renee HarmonDirector
Steve LaidlawDirector
Carrie LangdonTreasurer
Kirstin HammondVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$108,083
Program Service Revenue
$0
Investment Income
$4,767
Other Revenue
$72,328
All Other Contributions
$20,328
Change in Net Assets
$43,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$114,466
Salaries, Compensation, and Employee Benefits$15,996
Other Expenses$11,454
Total Fundraising Expense$7,810
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$114,466--$114,466
Other Salaries and Wages$4,350$4,350$5,800$14,500
Fees for Services Accounting-$5,000-$5,000
Insurance-$1,973-$1,973
Fees for Service Investment Mgmnt Fees-$1,656-$1,656
Office Expenses-$756$755$1,511
Payroll Taxes$449$449$598$1,496
Other Expenses-$414$414$828
Occupancy-$243$243$486
Total Functional Expenses$119,265$14,841$7,810$141,916
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$106,193
Fundraising Direct Expenses$33,865
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$185,939$98,184$30,103$68,081
Total Events$185,939$98,184$30,103$68,081
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
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 2

Mark hammond kristin hammond chairman vice pres husband/wife mark hammond carrie langdon chairman treasurer brother/sister

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by board members prior to filing.

Form 990, Page 6, Part VI, Line 12C

Policy to enforce conflicts of interest is in progress.

Form 990, Page 6, Part VI, Line 15A

Compensation process for top offical compensation for executive director is determined based on experience level, job duties and is comparable to other organizations of the same size and shape and approved by the board.

Form 990, Page 6, Part VI, Line 15B

Compensation process for top offical compensation for executive director is determined based on experience level, job duties and is comparable to other organizations of the same size and shape and approved by the board.

Form 990, Page 6, Part VI, Line 18

Documents are available upon request.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Share a Smile
EIN
38-3488880
Phone
2482057931
Address
PO BOX 573, BIRMINGHAM, MI 48012

Signing Officer

Name
Mark T Hammond
Title
Chairman/president
Phone
2482057931
Signed
2024-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark T Hammond
Formed
1999
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
25

Preparer

Firm
Mueller & Company Pc
Address
575 E BIG BEAVER RD STE 250, TROY, MI 48083
Preparer
Kurt P Mueller CPA
Phone
2485246000
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers serve on the board of directors; assist in fundraising events; assist in fulfilling the mission of the orgranization to support low income housing and children and adults with special needs.

Form 990, Page 2, Part III, Line 4D

Support of low-income, terminally ill, or otherwise disadvantaged individuals and families

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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/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0466198
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt066357
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0220126
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0450984
IRS990ScheduleA/TotalSupportAmt0470609
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07282
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt087755
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030103
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0185939
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt098184
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt098184
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt068081
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030103
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt030103
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt046691
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt167775
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0HOUSING ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1EMERGENCY NEEDS
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS SERVE ON THE BOARD OF DIRECTORS; ASSIST IN FUNDRAISING EVENTS; ASSIST IN FULFILLING THE MISSION OF THE ORGRANIZATION TO SUPPORT LOW INCOME HOUSING AND CHILDREN AND ADULTS WITH SPECIAL NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPPORT OF LOW-INCOME, TERMINALLY ILL, OR OTHERWISE DISADVANTAGED INDIVIDUALS AND FAMILIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARK HAMMOND KRISTIN HAMMOND CHAIRMAN VICE PRES HUSBAND/WIFE MARK HAMMOND CARRIE LANGDON CHAIRMAN TREASURER BROTHER/SISTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED AND APPROVED BY BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICY TO ENFORCE CONFLICTS OF INTEREST IS IN PROGRESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION PROCESS FOR TOP OFFICAL COMPENSATION FOR EXECUTIVE DIRECTOR IS DETERMINED BASED ON EXPERIENCE LEVEL, JOB DUTIES AND IS COMPARABLE TO OTHER ORGANIZATIONS OF THE SAME SIZE AND SHAPE AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION PROCESS FOR TOP OFFICAL COMPENSATION FOR EXECUTIVE DIRECTOR IS DETERMINED BASED ON EXPERIENCE LEVEL, JOB DUTIES AND IS COMPARABLE TO OTHER ORGANIZATIONS OF THE SAME SIZE AND SHAPE AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0295538
IRS990/TotalAssetsGrp/BOYAmt0223944
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0108083
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0119265
IRS990/TotalFunctionalExpensesGrp/TotalAmt0141916
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt040152
IRS990/TotalLiabilitiesGrp/BOYAmt040272
IRS990/TotalLiabilitiesGrp/EOYAmt040152
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0183672
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IRS990/TotalProgramServiceExpensesAmt0119265
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0185178
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 573
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0MI
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IRS990/VotingMembersGoverningBodyCnt014
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IRS990/WebsiteAddressTxt0WWW.SHAREASMILE.ORG

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.57$0.51$2.06$1.50$2.11$0.61
2024Detailed filing. Detailed filing data is available for this year.$2.96$0.40$2.55$1.85$1.42$0.43
2023Detailed filing. Detailed filing data is available for this year.$2.24$0.40$1.84$1.03$2.33$1.29
2022Detailed filing. Detailed filing data is available for this year.$3.28$0.33$2.95$1.03$2.88$1.85
2021Detailed filing. Detailed filing data is available for this year.$5.23$0.34$4.89$0.66$1.21$0.55
2020Detailed filing. Detailed filing data is available for this year.$5.44$0.00$5.44$2.54$2.30$0.24
2019Detailed filing. Detailed filing data is available for this year.$5.57$0.37$5.20$1.54$2.23$0.69
2018Detailed filing. Detailed filing data is available for this year.$6.37$0.28$6.09$1.62$2.18$0.57
2017Detailed filing. Detailed filing data is available for this year.$6.84$0.20$6.64$2.17$1.87$0.30
2016Detailed filing. Detailed filing data is available for this year.$6.25$0.26$5.99$1.65$2.33$0.69
2015Detailed filing. Detailed filing data is available for this year.$6.86$0.33$6.52$2.05$2.90$0.84
2014Detailed filing. Detailed filing data is available for this year.$7.56$0.19$7.37$2.47$2.76$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.97$0.04$7.93$1.65$2.39$0.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.94$0.02$7.91$2.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.27$0.22$9.04$3.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.08$0.13$8.96$3.64