Make a Child Smile INC

Tax-deductible

Amarillo, TX501(c)(3)Human ServicesEIN 75-2576724Revenue $51K in FY2024

On file with the IRSevelineriversproject.org6104 Gainsborough Rd, 79106-3417 · Amarillo, TXTax-exempt since Sep 1995Publicly supported charity — 170(b)(1)(A)(vi)

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To improve educational outcomes and supply basic childhood needs to economically disadvantaged children during the christmas and winter season.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
Run by 1,500 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $13K a year · 13% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$20K
to officers and key staff · 38% of spending
Top officer’s pay lower than 54% of similar orgs
Concern: pay to officers and key staff is 38% of spending; over 30%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $14K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$659
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$51K
-30% vs prior year
Spent
$53K
To programs
67%
Net assets
$382K
By yearFY2020–FY2024
Revenue
$51K
FY2024▼ -30%
Tap a bar for its year
Revenue by fiscal year
FY2020$257K
FY2021$79K
FY2022$30K
FY2023$72K
FY2024$51K
Expenses
$53K
FY2024▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$119K
FY2021$80K
FY2022$111K
FY2023$60K
FY2024$53K
Net assets
$382K
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$452K
FY2021$451K
FY2022$327K
FY2023$364K
FY2024$382K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1995.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $36K Management & general 23% · $12K Fundraising 10% · $5K

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

8 people listed on the 990; $20K paid to officers and key staff.

Part VII, Section A · reportable compensation
$20,000Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Interim Pres
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Eveline Rivers-Mccoy’s $20K as Executive Di is at the 46th percentile of top reported officer pay among 202 <$100K human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Eveline Rivers-Mccoy$20,000$20,000$20,000——
Eveline Rivers———$20,000$20,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Make a Child Smile INC 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides educational support and winter necessities to disadvantaged children during the holidays.

Provided by the organization

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1 program · $36K · in their own filed words · FY2024
01

Gifts to children identified as underprivileged and economically disadvantaged.

$36Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$14K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$51K
Ln 12
Gifts and grantsLn 1h$39K
Investment incomeLn 3$11K
Other incomeLn 4–11$256
Money outPt IX
$53K
Ln 25
Programscol B$36K
Managementcol C$12K
Fundraisingcol D$5K
Owns and owesPt X
$382K
net assets · Ln 32
Cash and savingsLn 1–2$16K
Total assetsLn 16$383K
LiabilitiesLn 26$659
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$39K
Investment incomeLn 3$11K
Other incomeLn 4–11$256
Gains on assetsLn 7$4K
Total revenueLn 12$51K
Assets in detailPt X, end of year
CashLn 1$16K
SavingsLn 2$678
Cash and savings togetherLn 1–2$16K
InvestmentsLn 11–13$259K
Total assetsLn 16$383K
LiabilitiesLn 26$659
Net assetsLn 32$382K
OperationsPt I, VI
EmployeesI 52
VolunteersI 61,500
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$73K$16K
InvestmentsLn 11–13$250K$259K
Total assetsLn 16$365K$383K
LiabilitiesLn 26$673$659
Net assetsLn 32$364K$382K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$20K$14K$4K$2K
Other salaries and wagesLn 7$15K$10K$3K$2K
Payroll taxesLn 10$3K$2K$535$268
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$333$333
OccupancyLn 16$4K$4K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$4K$1K$2K$1K
Total functional expensesLn 25$53K$36K$12K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $51K$53K−$2K$382K 990 PDF
FY2023 $72K$60K$13K$364K 990 PDF
FY2022 $30K$111K−$81K$327K 990 PDF
FY2021 $79K$80K−$1K$451K 990 PDF
FY2020 $257K$119K$138K$452K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $50,660 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $63,189$39,133
I-9 Program service revenue$0
I-10 Investment incomePrior year $9,232$11,271
I-11 Other revenue$256
I-12 Total revenuePrior year $72,421$50,660
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $37,677$37,677
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $22,036$15,470
I-18 Total expensesPrior year $59,713$53,147
I-19 Revenue less expensesPrior year $12,708−$2,487
Part VI · Governance 7 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $50,660 across 6 lines filed
VIII-1f All other contributions, gifts and grants$39,133
VIII-1h Total contributions, gifts and grants$39,133
VIII-3 Investment incomeExcluded from tax $7,156$7,156
VIII-7 Net gain or loss on sales of assetsExcluded from tax $4,115$4,115
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $256$256
VIII-12 Total revenueRelated to mission $256 · Excluded from tax $11,271$50,660
Part IX · Statement of functional expenses $53,147 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $14,000 · Management $4,000 · Fundraising $2,000$20,000
IX-7 Other salaries and wagesPrograms $10,500 · Management $3,000 · Fundraising $1,500$15,000
IX-10 Payroll taxesPrograms $1,874 · Management $535 · Fundraising $268$2,677
IX-11c Accounting feesManagement $2,825$2,825
IX-12 Advertising and promotionPrograms $2,281$2,281
IX-13 Office expensesFundraising $333$333
IX-16 OccupancyPrograms $3,600$3,600
IX-23 InsurancePrograms $2,212$2,212
IX-24 Other expenses (24a–d)Programs $1,116 · Management $1,834 · Fundraising $1,269$4,219
IX-25 Total functional expensesPrograms $35,583 · Management $12,194 · Fundraising $5,370$53,147
Part X · Balance sheet $382,884 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $19,696$15,500
X-2 Savings and temporary cash investmentsStart of year $53,757$678
X-8 Inventories for sale or useStart of year $41,288$108,020
X-12 Other securitiesStart of year $250,232$258,686
X-16 Total assetsStart of year $364,973$382,884
X-17 Accounts payable and accrued expensesStart of year $673$659
X-26 Total liabilitiesStart of year $673$659
X-27 Net assets without donor restrictionsStart of year $364,300$382,225
X-32 Total net assets or fund balancesStart of year $364,300$382,225
X-33 Total liabilities and net assetsStart of year $364,973$382,884
Part XI · Reconciliation of net assets $382,225 net assets at year end
XI-1 Total revenue$50,660
XI-2 Total expenses$53,147
XI-3 Revenue less expenses−$2,487
XI-4 Net assets at start of year$364,300
XI-5 Net unrealized gains (losses) on investments$20,412
XI-10 Net assets at end of year$382,225

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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