Civic Intelligence

Sassy Massey Smiles Foundation Inc

EIN 82-4776173 • 501(c)3 • Coopersburg, PA

Profile

Collection and purchase of toys to distribute to regional hospitals throughout the year

PO Box 198Coopersburg, PA 18036

www.sassymassey.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

18th percentile

-33%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

32nd percentile

-20%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

25th percentile

-34%

Faster revenue growth than 25% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$81,351

Down $20,132 (-20%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$81,351

Down $20,132 (-20%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin18th percentile

Revenue

Down

$60,233

Down $30,722 (-34%) from 2023

Expenses

Up

$80,365

Up $3,176 (+4.1%) from 2023

Net Income

Down

-$20,132

Down $33,898 (-246%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$150K$100K$50K$0Assets 2018: $20,797Liabilities 2018: $0Net Assets 2018: $20,7972018Assets 2019: $40,541Liabilities 2019: $0Net Assets 2019: $40,5412019Assets 2020: $67,421Liabilities 2020: $0Net Assets 2020: $67,4212020Assets 2021: $58,634Liabilities 2021: $0Net Assets 2021: $58,6342021Assets 2022: $87,717Liabilities 2022: $0Net Assets 2022: $87,7172022Assets 2023: $101,483Liabilities 2023: $0Net Assets 2023: $101,4832023Assets 2024: $81,351Liabilities 2024: $0Net Assets 2024: $81,3512024

Highlighted filing

2024

Assets$81,351
Liabilities$0
Net Assets$81,351
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$100K$50K$0-$50KRevenue 2018: $54,667Expenses 2018: $33,870Net Income 2018: $20,7972018Revenue 2019: $82,687Expenses 2019: $76,015Net Income 2019: $6,6722019Revenue 2020: $61,176Expenses 2020: $34,296Net Income 2020: $26,8802020Revenue 2021: $74,541Expenses 2021: $83,328Net Income 2021: -$8,7872021Revenue 2022: $97,426Expenses 2022: $68,343Net Income 2022: $29,0832022Revenue 2023: $90,955Expenses 2023: $77,189Net Income 2023: $13,7662023Revenue 2024: $60,233Expenses 2024: $80,365Net Income 2024: -$20,1322024

Highlighted filing

2024

Revenue$60,233
Expenses$80,365
Net Income-$20,132
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$81,351
Liabilities
$0
Net assets
$81,351
Revenue
$60,233
Expenses
$80,365
Net income
-$20,132
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.60$0.80$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.91$0.77$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.97$0.68$0.29
2021Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.75$0.83$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.61$0.34$0.27
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.83$0.76$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.55$0.34$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 4, 2025
Return Version
2024v5.1
Gross Receipts
$76,005
Mission and Program Overview

Mission

Collection and purchase of toys to distribute to regional hospitals throughout the year

Program Services

DescriptionGrantsExpenses
SASSY MASSEY TOY DRIVE - DELIVERED MILES OF SMILES TO SICK CHILDREN BY PROVIDING TOYS TO CREAT A FUN, HAPPY AND MEMORABLE PLAY EXPERIENCE DURING A HOSPITAL OR CLINIC VISIT$0$78,565
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JANELLE MASSEYPresidentPT$0--
JAMES MASSEYVice PresidentPT$0--
DAN EMMERSONTreasurerPT$0--
JOY YODERSecretaryPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$29,484$8,430$974$7,456
Winter Wonderland$3,100$3,100-$3,100
Total Events$32,584$11,530$15,772$-4,242
Filing and Contact Details

Filer

Filer Name
Sassy Massey Smiles Foundation Inc
EIN
82-4776173
Phone
2677724108
Address
PO BOX 198, COOPERSBURG, PA 18036

Signing Officer

Name
Janelle M Massey
Title
President
Phone
2677724108
Signed
2025-06-04
Discuss with paid preparer
Yes

Preparer

Firm
Campbell Rappold & Yurasits Llp
Address
1033 S CEDAR CREST BLVD, ALLENTOWN, PA 18103-5443
Preparer
Tara L Bender CPA
Phone
6104357489
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: purchase of toys. Amount: 72,598. Description: fuel. Amount: 344. Description: registrations. Amount: 200. Description: supplies. Amount: 388. Description: charitable contributions. Amount: 5,000. Total to form 990-ez, line 16: 78,530.”

Raw XML Appendix182 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum02677724108
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0COOPERSBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
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IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt125.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JANELLE MASSEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES MASSEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAN EMMERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOY YODER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt078530
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0COLLECTION AND PURCHASE OF TOYS TO DISTRIBUTE TO REGIONAL HOSPITALS THROUGHOUT THE YEAR
IRS990EZ/PrintingPublicationsPostageAmt0235
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SASSY MASSEY TOY DRIVE - DELIVERED MILES OF SMILES TO SICK CHILDREN BY PROVIDING TOYS TO CREAT A FUN, HAPPY AND MEMORABLE PLAY EXPERIENCE DURING A HOSPITAL OR CLINIC VISIT
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt078565
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
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IRS990EZ/SpecialEventsNetIncomeLossAmt0-4242
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0PA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
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IRS990EZ/TotalRevenueAmt060233
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SASSYMASSEY.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt064475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0103878
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0104866
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt083358
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt061302
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0417879
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0417879
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt064475
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0417879
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
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt021054
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt021054
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01754
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01754
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WINTER WONDERLAND
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04077
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0331
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04408
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029484
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt03100
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-4242
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IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0446
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0974
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0974
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt08190
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt08190
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: PURCHASE OF TOYS. AMOUNT: 72,598. DESCRIPTION: FUEL. AMOUNT: 344. DESCRIPTION: REGISTRATIONS. AMOUNT: 200. DESCRIPTION: SUPPLIES. AMOUNT: 388. DESCRIPTION: CHARITABLE CONTRIBUTIONS. AMOUNT: 5,000. TOTAL TO FORM 990-EZ, LINE 16: 78,530.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANELLE M MASSEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02677724108
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SASSY MASSEY SMILES FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SASS
ReturnHeader/Filer/EIN0824776173
ReturnHeader/Filer/PhoneNum02677724108
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 198
ReturnHeader/Filer/USAddress/CityNm0COOPERSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018036
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0231386942
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01033 S CEDAR CREST BLVD
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0181035443
ReturnHeader/PreparerPersonGrp/PhoneNum06104357489
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TARA L BENDER CPA
ReturnHeader/ReturnTs02025-06-26T13:42:40-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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