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Smk Foundation

Tax-deductible

Brooklyn, NY501(c)(3)Religion EIN 04-3661135Revenue $109K in FY2025Latest return filed Jan 13, 2026

On file with the IRSBrooklyn, NYTax-exempt since Jun 2002Publicly supported charity — 170(b)(1)(A)(vi)

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To encourage Jewish education

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $14K a year · 11% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$109K
-50% vs prior year
Spent
$200K
To programs
100%
Net assets
$40K
By yearFY2020–FY2025
Revenue
$109K
FY2025▼ -50%
Tap a bar for its year
Revenue by fiscal year
FY2020$240K
FY2021$114K
FY2022$104K
FY2023$27
FY2024$219K
FY2025$109K
Expenses
$200K
FY2025▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$160K
FY2021$105K
FY2022$149K
FY2023$80K
FY2024$174K
FY2025$200K
Net assets
$40K
FY2025▼ -70%
Tap a bar for its year
Net assets by fiscal year
FY2020$202K
FY2021$211K
FY2022$166K
FY2023$86K
FY2024$131K
FY2025$40K

From the FY2025 Form 990 (year ending August 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $200K Management & general 0% · $120

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Albert Srour
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Jose Kechek
Director
$0Pt VII · Sec A
See Smk Foundation executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Smk Foundation is a religious organization based in Brooklyn, NY.

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1 program · $200K · in their own filed words · FY2024
01

To encourage Jewish education

$200Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 29 grants · $547K · 2019–2024
Magen Avraham of BrooklynNY · FY2024$123,624
Yesodot HatorahNY · FY2024$40,000
Smk FoundationFY2024$36,915
Magen Giborrim INCNY · FY2024$8,000
American Friends of Shifra INCNY · FY2023$53,000
Smk FoundationFY2023$25,662
Ateret Torah CenterNY · FY2023$18,000
Hebron Fund INCNY · FY2023$14,000
Magen Avraham of BrooklynNY · FY2023$10,200
Hky Kol Yaakab INCNY · FY2023$10,000
American Friends of Rabbinical College Netiv Hadaat INCNY · FY2023$8,500
Chabad Lubavitch Hospitality Center Eshel Hachnosas Orchim INCNY · FY2023$6,000
Gemilos Chasodim Chasdei MosheNY · FY2021$36,000
Magen Avraham of BrooklynNY · FY2021$15,000
Tomchei Torah of New YorkNY · FY2021$13,600
Sephardic Congregation Har HalebanonFY2021$8,919
Shaare Zion CongregationNY · FY2021$5,500
Magen Avraham of BrooklynNY · FY2020$35,000
See all 29 grants →

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$109K
Ln 12
Gifts and grantsLn 1h$109K
Investment incomeLn 3$2
Money outPt IX
$200K
Ln 25
Programscol B$200K
Managementcol C$120
Owns and owesPt X
$40K
net assets · Ln 32
Cash and savingsLn 1–2$40K
Total assetsLn 16$40K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$109K
Investment incomeLn 3$2
Total revenueLn 12$109K
Assets in detailPt X, end of year
CashLn 1$40K
Cash and savings togetherLn 1–2$40K
Total assetsLn 16$40K
LiabilitiesLn 26$0
Net assetsLn 32$40K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$131K$40K
Total assetsLn 16$131K$40K
LiabilitiesLn 26$0$0
Net assetsLn 32$131K$40K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$200K$200K
Office expensesLn 13$40$0$40$0
Other expenses (24a–d)Ln 24$80$0$80$0
Total functional expensesLn 25$200K$200K$120$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jan 13, 2026 $109K$200K−$91K$40K 990 PDF
FY2024Filed with the IRS Jan 28, 2025 $219K$174K$45K$131K 990 PDF
FY2023Filed with the IRS Jan 16, 2024 $27$80K−$80K$86K 990 PDF
FY2022Filed with the IRS Jan 12, 2023 $104K$149K−$45K$166K 990 PDF
FY2021Filed with the IRS Apr 12, 2022 $114K$105K$9K$211K 990 PDF
FY2020Filed with the IRS Jan 8, 2021 $240K$160K$79K$202K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $109,087 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $219,420$109,085
I-9 Program service revenue$0
I-10 Investment incomePrior year $3$2
I-11 Other revenue$0
I-12 Total revenuePrior year $219,423$109,087
I-13 Grants and similar amounts paidPrior year $174,306$200,174
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$120
I-18 Total expensesPrior year $174,306$200,294
I-19 Revenue less expensesPrior year $45,117−$91,207
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $109,087 across 4 lines filed
VIII-1f All other contributions, gifts and grants$109,085
VIII-1h Total contributions, gifts and grants$109,085
VIII-3 Investment incomeUnrelated business $2 · Excluded from tax $0$2
VIII-12 Total revenueRelated to mission $0 · Unrelated business $2 · Excluded from tax $0$109,087
Part IX · Statement of functional expenses $200,294 across 3 lines filed
IX-1 Grants to domestic organizationsPrograms $200,174$200,174
IX-13 Office expensesPrograms $0 · Management $40 · Fundraising $0$40
IX-24 Other expenses (24a–d)Programs $0 · Management $80 · Fundraising $0$80
IX-25 Total functional expensesPrograms $200,174 · Management $120 · Fundraising $0$200,294
Part X · Balance sheet $39,569 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $130,776$39,569
X-16 Total assetsStart of year $130,776$39,569
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $65,431$65,431
X-31 Retained earnings or endowmentStart of year $65,345−$25,862
X-32 Total net assets or fund balancesStart of year $130,776$39,569
X-33 Total liabilities and net assetsStart of year $130,776$39,569
Part XI · Reconciliation of net assets $39,569 net assets at year end
XI-1 Total revenue$109,087
XI-2 Total expenses$200,294
XI-3 Revenue less expenses−$91,207
XI-4 Net assets at start of year$130,776
XI-10 Net assets at end of year$39,569

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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