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Childrens Smile Foundation FY2022 filing

Tax-deductible

Maspeth, NY501(c)(3)Since 2003Human Services EIN 20-0501832Revenue $292K in FY2022

On file with the IRS6043 Maspeth Ave, 11378-2711 · Maspeth, NYTax-exempt since Jul 2014Publicly supported charity — 170(b)(1)(A)(vi)

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Help orphans and underpriveleged children

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 7
filings with a surplus
Average surplus $32K a year · 12% of revenue · last 7 filings
Fine: a surplus in 6 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Plus $368K in investments, Pt X · Ln 11–13
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $115
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$292K
+77% vs prior year
Spent
$244K
To programs
87%
Net assets
$495K
By yearFY2020–FY2026
Revenue
$292K
FY2022▲ +77%
Tap a bar for its year
Revenue by fiscal year
FY2020$217K
FY2021$165K
FY2022$292K
FY2023$250K
FY2024$351K
FY2025$356K
FY2026$192K
Expenses
$244K
FY2022▲ +71%
Tap a bar for its year
Expenses by fiscal year
FY2020$226K
FY2021$143K
FY2022$244K
FY2023$244K
FY2024$243K
FY2025$325K
FY2026$171K
Net assets
$495K
FY2022▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$394K
FY2021$416K
FY2022$495K
FY2023$495K
FY2024$608K
FY2025$639K
FY2026$660K

From the FY2022 Form 990 (year ending February 2022) · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Revoked Jul 2012, reinstated. IRS ruling Jul 2014, per the IRS master file. Latest filing on record: FY2026. IRS ruling in Jul 2014.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $214K Management & general 13% · $31K

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

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Karol Liszewski
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Childrens Smile Foundation executive salaries →

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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

Provides support and resources for orphans and underprivileged children.

Questions for Childrens Smile Foundation

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Provided by the organization

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2 programs · in their own filed words · FY2021
01

Provided help with acquiring medication and medical support for sick and disabled children

Pt IX · col B
02

Support children in orphanages and community centers in poland

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Silvera FoundationFY2024$115
Total grants receivedfrom 1 funder$115
Grants paid · 1 grant · $57K · 2021–2021
Unitemized GrantFY2021$56,700

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$292K
Ln 12
Gifts and grantsLn 1h$257K
Investment incomeLn 3$19K
Other incomeLn 4–11$16K
Money outPt IX
$244K
Ln 25
Programscol B$214K
Managementcol C$31K
Owns and owesPt X
$495K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$495K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$257K
Investment incomeLn 3$19K
Other incomeLn 4–11$16K
Total revenueLn 12$292K
Assets in detailPt X, end of year
CashLn 1$126K
Cash and savings togetherLn 1–2$126K
InvestmentsLn 11–13$368K
Total assetsLn 16$495K
LiabilitiesLn 26$0
Net assetsLn 32$495K
OperationsPt I, VI
EmployeesI 50
VolunteersI 612
Fiscal year endsHeaderFebruary
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$111K$126K
InvestmentsLn 11–13$310K$368K
Total assetsLn 16$421K$495K
LiabilitiesLn 26$4K$0
Net assetsLn 32$416K$495K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$214K$214K
Other salaries and wagesLn 7$7K$0$7K$0
Payroll taxesLn 10$751$0$751$0
Management feesLn 11a$3K$0$3K$0
Accounting feesLn 11c$7K$0$7K$0
Office expensesLn 13$3K$0$3K$0
InsuranceLn 23$1K$0$1K$0
Other expenses (24a–d)Ln 24$9K$0$9K$0
All other expensesLn 24e$347$0$347$0
Total functional expensesLn 25$244K$214K$31K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $192K$171K$21K$660K 990 PDF
FY2025 $356K$325K$31K$639K 990 PDF
FY2024 $351K$243K$108K$608K 990 PDF
FY2023 $250K$244K$5K$495K 990 PDF
FY2022 Viewing $292K$244K$48K$495K 990 PDF
FY2021 $165K$143K$22K$416K 990 PDF
FY2020 $217K$226K−$9K$394K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $292,014 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $156,952$257,398
I-9 Program service revenue$0
I-10 Investment incomePrior year $5,469$18,785
I-11 Other revenuePrior year $3,000$15,831
I-12 Total revenuePrior year $165,421$292,014
I-13 Grants and similar amounts paidPrior year $125,431$213,588
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $6,268$7,887
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $11,345$22,911
I-18 Total expensesPrior year $143,044$244,386
I-19 Revenue less expensesPrior year $22,377$47,628
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $292,014 across 5 lines filed
VIII-1f All other contributions, gifts and grants$257,398
VIII-1h Total contributions, gifts and grants$257,398
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$18,785
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $15,831$15,831
VIII-12 Total revenueRelated to mission $18,785 · Unrelated business $0 · Excluded from tax $15,831$292,014
Part IX · Statement of functional expenses $244,386 across 9 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $213,588$213,588
IX-7 Other salaries and wagesPrograms $0 · Management $7,136 · Fundraising $0$7,136
IX-10 Payroll taxesPrograms $0 · Management $751 · Fundraising $0$751
IX-11a Management feesPrograms $0 · Management $3,270 · Fundraising $0$3,270
IX-11c Accounting feesPrograms $0 · Management $6,525 · Fundraising $0$6,525
IX-13 Office expensesPrograms $0 · Management $2,554 · Fundraising $0$2,554
IX-23 InsurancePrograms $0 · Management $1,257 · Fundraising $0$1,257
IX-24 Other expenses (24a–d)Programs $0 · Management $8,958 · Fundraising $0$8,958
IX-24e All other expensesPrograms $0 · Management $347 · Fundraising $0$347
IX-25 Total functional expensesPrograms $213,588 · Management $30,798 · Fundraising $0$244,386
Part X · Balance sheet $494,751 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $110,878$126,422
X-11 Publicly traded securitiesStart of year $309,562$368,329
X-16 Total assetsStart of year $420,650$494,751
X-26 Total liabilitiesStart of year $4,410$0
X-27 Net assets without donor restrictionsStart of year $416,240$494,751
X-32 Total net assets or fund balancesStart of year $416,240$494,751
X-33 Total liabilities and net assetsStart of year $420,650$494,751
Part XI · Reconciliation of net assets $494,751 net assets at year end
XI-1 Total revenue$292,014
XI-2 Total expenses$244,386
XI-3 Revenue less expenses$47,628
XI-4 Net assets at start of year$416,240
XI-10 Net assets at end of year$494,751

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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