Smiling Life Foundation EIN 26-4432572

Smiling Life Foundation

EIN  26-4432572 Private foundation / grantmaker Boulder, CO
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
A private foundation based in Boulder, CO. It reported about $132K in revenue for 2025.
Leadership
Crystal Smittkamp · Executive Director
Money in and out
$132K revenue, $65K expenses
Bottom line

A private foundation based in Boulder, CO. It reported about $132K in revenue for 2025. For fiscal year 2025 it reported $132K in revenue, $65K in expenses, and $946K in net assets.Pt I

Grants paid & assets · FY2025
Total revenue
$132K
Pt VIII · Ln 12
Total expenses
$65K
Pt IX · Ln 25
Net assets
$946K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $66K
Total assets
946K
deployed as grants and operations
Grants paid
51K
in FY2025
Grants made
7grants
total in period
Payout rate
5%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 7 grants · $51K · 2025–2025
Children's Hospital of ColoradoFY2025$20,000
Humane Society of BoulderFY2025$10,000
Jarrow School INCFY2025$7,000
Cyclists 4 CommunityFY2025$5,000
Girls with BooksFY2025$5,000
Best Buddies InternationalFY2025$2,500
Denver County School DistrictFY2025$1,500

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$7K
Median grantPart XV$5K
Largest grantPart XV$20K

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$132K
FY2025▲ +100%
Expenses
$65K
FY2025▲ +5%
Total assets
$946K
FY2025▲ +2%
Total liabilities
$0
FY2025▼ -100%
Total revenue
$132K
Pt VIII · Ln 12
Total expenses
$65K
Pt IX · Ln 25
Net assets
$946K
Pt X · Ln 32
Total assetsPt II$946K

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSmiling Life Foundation
EINHdr · item D26-4432572
Principal addressHdr · item CBoulder, CO
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P99)
Ruling yearIRS BMFMay 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a
Whistleblower policyPt VI · Ln 13
Document retention policyPt VI · Ln 14
CEO/top-official compensation independently reviewedPt VI · Ln 15a
Family or business relationships among officers/directorsPt VI · Ln 2

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Investment income100%$132K
Total revenueLn 12$132K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.78 Operating & administrative $0.22
Grants & contributions paid78%$51K
Operating & administrative22%$14K
Total functional expensesLn 25$65K

Balance Sheet

Part X · end of year
CashLn 1$48K
Total assetsLn 16$946K
Total liabilitiesLn 26$0
Total net assetsLn 32$946K
Months of cash on handcomputed8.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $946K
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $132K
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $132K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $132K · Prior year $66K
+100%
Revenue CAGR
FY2020 $28K · FY2025 $132K
+36%
Net-asset trend (YoY)
End of year $946K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $132K · Expenses $65K
+50%
Liabilities-to-Assets
Total liabilities — · Total assets $946K
Net-asset ratio
Net assets $946K · Total assets $946K
100%
People & payroll
Highest Reported Total Compensation
Individual Crystal Smittkamp · Reported title Executive Director · Highest reported compensation $0 · Total expenses $65K
0%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth 100%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$132K revenue · viewing · ⤓ 990 PDF
FY2024$66K revenue · ⤓ 990 PDF
FY2023$37K revenue · ⤓ 990 PDF
FY2022$13K revenue · ⤓ 990 PDF
FY2021$46K revenue · ⤓ 990 PDF
FY2020$28K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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