Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Smiles Foundation USA
990EZ • Fiscal year 2019 • EIN 83-1391378
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.31x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
100th percentile
Faster asset growth than 100% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Up$39,476
Up $39,475 (+3947500%) from 2018
Net Assets
Up$27,256
Up $38,033 (+353%) from 2018
Liabilities
Up$12,220
Up $1,443 (+13%) from 2018
Revenue And Expenses
Revenue
Up$39,476
Up $39,476 from 2018
Expenses
Down$1,443
Down $9,334 (-87%) from 2018
Net Income
Up$38,033
Up $48,810 (+453%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Mar 30, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $39,476
Mission and Program Overview
Mission
The corporation is organized, and shall be operated, exclusively for religious, charitable, scientific, literary, art and cultural as well as educational purposes within the meaning of section 501 (c) (3) of the internal revenue code of 1986, as amended (or the corresponding provision of any future united states internal revenue law), including: the development of active lifestyles, promotion of health education, and to improve and facilitate access to dental, general, specialty and primary health care treatment and health education to underprivileged children, elderly and their families globally.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| EXPENSES INCURRED WERE FOR THE DEVELOPMENT OF ACTIVE LIFESTYLES, PROMOTION OF HEALTH EDUCATION, AND TO IMPROVE AND FACILITATE ACCESS TO DENTAL, GENERAL, SPECIALTY AND PRIMARY HEALTH CARE TREATMENT AND HEALTH EDUCATION TO UNDERPRIVILEGED CHILDREN, ELDERLY AND THEIR FAMILIES GLOBALLY. | - | $1,443 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ELINA KATSMAN | President | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Smiles Foundation USA
- EIN
- 83-1391378
- Phone
- 4168353273
- Address
- 9000 HORNED LARK DRIVE, NAPLES, FL 34120
Signing Officer
- Name
- Elina Katsman
- Title
- President
- Phone
- 4168353273
- Signed
- 2020-03-30
Preparer
- Firm
- Accounting Services of Florida Inc
- Address
- 7000 W PALMETTO PARK ROAD STE 210, BOCA RATON, FL 33433
- Preparer
- Eric T Feld CPA
- Phone
- 9549470045
Supplemental Narrative
Additional Explanations
Form 990-ez, Part II, Line 24
“Inventories for sale or use 0 39,476 total 0 39,476”
Form 990-ez, Part II, Line 26
“Unsecured notes and loans payable 10,777 12,220”
Form 990-ez, Part III
“The corporation is organized, and shall be operated, exclusively for religious, charitable, scientific, literary, art and cultural as well as educational purposes within the meaning of section 501 (c) (3) of the internal revenue code of 1986, as amended (or the corresponding provision of any future united states internal revenue law), including: the development of active lifestyles, promotion of health education, and to improve and facilitate access to dental, general, specialty and primary health care treatment and health education to underprivileged children, elderly and their families globally.”
Form 990-ez, Part III, Line 28
“Expenses incurred were for the development of active lifestyles, promotion of health education, and to improve and facilitate access to dental, general, specialty and primary health care treatment and health education to underprivileged children, elderly and their families globally.”
Raw XML Appendix117 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ELINA KATSMAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4168353273 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9000 HORNED LAKE DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NAPLES |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 34120 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 39476 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 38033 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1443 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 39476 |
| IRS990EZ/GrossReceiptsAmt | 0 | 39476 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -10777 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 27256 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -10777 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 27256 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ELINA KATSMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 39476 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE CORPORATION IS ORGANIZED, AND SHALL BE OPERATED, EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, ART AND CULTURAL AS WELL AS EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR THE CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW), INCLUDING: THE DEVELOPMENT OF ACTIVE LIFESTYLES, PROMOTION OF HEALTH EDUCATION, AND TO IMPROVE AND FACILITATE ACCESS TO DENTAL, GENERAL, SPECIALTY AND PRIMARY HEALTH CARE TREATMENT AND HEALTH EDUCATION TO UNDERPRIVILEGED CHILDREN, ELDERLY AND THEIR FAMILIES GLOBALLY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EXPENSES INCURRED WERE FOR THE DEVELOPMENT OF ACTIVE LIFESTYLES, PROMOTION OF HEALTH EDUCATION, AND TO IMPROVE AND FACILITATE ACCESS TO DENTAL, GENERAL, SPECIALTY AND PRIMARY HEALTH CARE TREATMENT AND HEALTH EDUCATION TO UNDERPRIVILEGED CHILDREN, ELDERLY AND THEIR FAMILIES GLOBALLY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 1443 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 10777 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 12220 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 1443 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 1443 |
| IRS990EZ/TotalRevenueAmt | 0 | 39476 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://WWW.SMILESFOUNDATION.ORG/ |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 39476 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 39476 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 39476 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 39476 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 39476 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 39476 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 39476 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INVENTORIES FOR SALE OR USE 0 39,476 TOTAL 0 39,476 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNSECURED NOTES AND LOANS PAYABLE 10,777 12,220 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CORPORATION IS ORGANIZED, AND SHALL BE OPERATED, EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, ART AND CULTURAL AS WELL AS EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR THE CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW), INCLUDING: THE DEVELOPMENT OF ACTIVE LIFESTYLES, PROMOTION OF HEALTH EDUCATION, AND TO IMPROVE AND FACILITATE ACCESS TO DENTAL, GENERAL, SPECIALTY AND PRIMARY HEALTH CARE TREATMENT AND HEALTH EDUCATION TO UNDERPRIVILEGED CHILDREN, ELDERLY AND THEIR FAMILIES GLOBALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EXPENSES INCURRED WERE FOR THE DEVELOPMENT OF ACTIVE LIFESTYLES, PROMOTION OF HEALTH EDUCATION, AND TO IMPROVE AND FACILITATE ACCESS TO DENTAL, GENERAL, SPECIALTY AND PRIMARY HEALTH CARE TREATMENT AND HEALTH EDUCATION TO UNDERPRIVILEGED CHILDREN, ELDERLY AND THEIR FAMILIES GLOBALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELINA KATSMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4168353273 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-03-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SMILES FOUNDATION USA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMIL |
| ReturnHeader/Filer/EIN | 0 | 831391378 |
| ReturnHeader/Filer/PhoneNum | 0 | 4168353273 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9000 HORNED LARK DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NAPLES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 34120 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | C5D25500901214DCBE4976989FC402794F4D112C |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | C5D25500901214DCBE4976989FC402794F4D112C |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 98.254.60.217 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-04-02 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 09:53:26 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 454238815 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ACCOUNTING SERVICES OF FLORIDA INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7000 W PALMETTO PARK ROAD STE 210 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BOCA RATON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33433 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9549470045 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-04-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ERIC T FELD CPA |
| ReturnHeader/ReturnTs | 0 | 2020-04-02T09:53:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $39,476
- Liabilities
- $12,220
- Net assets
- $27,256
- Revenue
- $39,476
- Expenses
- $1,443
- Net income
- $38,033