The organization was formed for the purpose of easing the pain of those that are suffering from physical or emotional pain and distress by providing entertainment and stress-free outlets. The organization's gola is to help individuals get through a difficult period of their life.

501(c)(3) charity; gifts are tax-deductible.
70¢ 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
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 $25K a year · 3% 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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $80K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$13K
10% of total assets
Looks good: liabilities are 10% 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
$687K
+14% vs prior year
Spent
$732K
To programs
70%
Net assets
$115K
By yearFY2020–FY2024
Revenue
$687K
FY2022▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$440K
FY2021$601K
FY2022$687K
FY2023$1.3M
FY2024$643K
Expenses
$732K
FY2022▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$345K
FY2021$603K
FY2022$732K
FY2023$1.1M
FY2024$749K
Net assets
$115K
FY2022▼ -28%
Tap a bar for its year
Net assets by fiscal year
FY2020$162K
FY2021$159K
FY2022$115K
FY2023$300K
FY2024$194K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2016.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $510K Management & general 16% · $115K Fundraising 15% · $107K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Zelig Friedman’s $15K as President is at the 8th percentile of top reported officer pay among 1979 $100K–1M health care 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.

See Smiling Souls 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 15aNo

Programs and updates

Provides entertainment and stress relief to ease suffering and distress.

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Provided by the organization

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1 program · $510K · in their own filed words · FY2022
01

The organization was formed for the purpose of easing the pain of those that are suffering from physical or emotional pain and distress by providing entertainment and stress-free outlets. The organization provides mentoring, and entertaining programs for the sick and to their family members, as well as to orphans or children of divorced…

$510Kprogram 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
The Ojc FundFY2024$25K
Total grants receivedfrom 7 funders$80K
See all 7 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$687K
Ln 12
Gifts and grantsLn 1h$687K
Money outPt IX
$732K
Ln 25
Programscol B$510K
Managementcol C$115K
Fundraisingcol D$107K
Owns and owesPt X
$115K
net assets · Ln 32
Cash and savingsLn 1–2$28K
Total assetsLn 16$128K
LiabilitiesLn 26$13K
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$687K
Total revenueLn 12$687K
Assets in detailPt X, end of year
CashLn 1$28K
Cash and savings togetherLn 1–2$28K
Total assetsLn 16$128K
LiabilitiesLn 26$13K
Net assetsLn 32$115K
OperationsPt I, VI
EmployeesI 51
VolunteersI 648
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 FY22End FY22
Cash and savingsLn 1–2$73K$28K
Total assetsLn 16$173K$128K
LiabilitiesLn 26$14K$13K
Net assetsLn 32$159K$115K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$44K$44K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$11K$5K$6K
Advertising and promotionLn 12$35K$35K
Office expensesLn 13$2K$230$2K
Information technologyLn 14$1K$1K
OccupancyLn 16$72K$72K
TravelLn 17$9K$9K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$472K$403K$69K
All other expensesLn 24e$67K$48K$17K$3K
Total functional expensesLn 25$732K$510K$115K$107K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 13, 2025 $643K$749K−$106K$194K 990 PDF
FY2023Filed with the IRS May 15, 2024 $1.3M$1.1M$185K$300K 990 PDF
FY2022 ViewingFiled with the IRS Nov 14, 2023 $687K$732K−$44K$115K 990 PDF
FY2021Filed with the IRS May 16, 2022 $601K$603K−$3K$159K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $440K$345K$95K$162K 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 O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $687,252 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $600,771$687,252
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $600,771$687,252
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $20,811$44,128
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $582,520$687,418
I-18 Total expensesPrior year $603,331$731,546
I-19 Revenue less expensesPrior year −$2,560−$44,294
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $687,252 across 3 lines filed
VIII-1f All other contributions, gifts and grants$687,252
VIII-1h Total contributions, gifts and grants$687,252
VIII-12 Total revenue$687,252
Part IX · Statement of functional expenses $731,546 across 12 lines filed
IX-7 Other salaries and wagesPrograms $44,128$44,128
IX-11b Legal feesManagement $1,724$1,724
IX-11c Accounting feesManagement $3,500$3,500
IX-11g Other fees for servicesPrograms $5,280 · Management $6,103$11,383
IX-12 Advertising and promotionFundraising $35,035$35,035
IX-13 Office expensesPrograms $230 · Management $2,022$2,252
IX-14 Information technologyManagement $1,374$1,374
IX-16 OccupancyManagement $71,992$71,992
IX-17 TravelPrograms $8,944$8,944
IX-23 InsuranceManagement $11,780$11,780
IX-24 Other expenses (24a–d)Programs $403,258 · Fundraising $68,928$472,186
IX-24e All other expensesPrograms $47,801 · Management $16,669 · Fundraising $2,778$67,248
IX-25 Total functional expensesPrograms $509,641 · Management $115,164 · Fundraising $106,741$731,546
Part X · Balance sheet $127,848 assets, 7 lines filed
Asset lines not itemized here account for $100,000; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $72,568$27,848
X-16 Total assetsStart of year $172,568$127,848
X-17 Accounts payable and accrued expensesStart of year $13,500$13,074
X-26 Total liabilitiesStart of year $13,500$13,074
X-27 Net assets without donor restrictionsStart of year $159,068$114,774
X-32 Total net assets or fund balancesStart of year $159,068$114,774
X-33 Total liabilities and net assetsStart of year $172,568$127,848
Part XI · Reconciliation of net assets $114,774 net assets at year end
XI-1 Total revenue$687,252
XI-2 Total expenses$731,546
XI-3 Revenue less expenses−$44,294
XI-4 Net assets at start of year$159,068
XI-10 Net assets at end of year$114,774

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

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