Nonprofit · EIN 83-1391378
SMILES FOUNDATION USA
Tax-exempt · NAPLES, FL 34120
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $207,085 | $213,980 | -$6,895 | $271,197 | $25,085 | $246,112 |
| December 31, 2024 | 990-PF | $274,949 | $152,174 | $122,775 | $271,047 | $18,040 | $253,007 |
| December 31, 2023 | 990 | $321,051 | $586,804 | -$265,753 | $147,747 | $17,515 | $130,232 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $207,085
Expenses
- Grants and similar amounts paid
- $202,988
- Disbursements for charitable purposes
- $213,980
Balance sheet and other
- Total assets, start of year
- $271,047
- Total assets, end of year
- $271,197
- Total liabilities, end of year
- $25,085
- Net assets, end of year
- $246,112
- Fair market value of assets
- $271,197
- Qualifying distributions
- $213,980
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELINA KATSMAN 9000 HORNED LARK DRIVE, NAPLES, FL 34120 | PRESIDENT | 25 | $0 |
| INNA RABINOVITCH 9000 HORNED LARK DRIVE, NAPLES, FL 34120 | SECRETARY | 4 | $0 |
| FELIX ANTONIO JIMENEZ 9000 HORNED LARK DRIVE, NAPLES, FL 34120 | TREASURER | 3 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELINA KATSMAN 9000 HORNED LARK DRIVE, NAPLES, FL 34120 | PRESIDENT | 10 | $0 |
| INNA RABINOVITCH 9000 HORNED LARK DRIVE, NAPLES, FL 34120 | SECRETARY | 2 | $0 |
| FELIX ANTONIO JIMINEZ 9000 HORNED LARK DRIVE, NAPLES, FL 34120 | TREASURER | 2 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELINA KATSMAN | PRESIDENT Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 9000 HORNED LARK DR, NAPLES, FL 34120-1954
- Signed the 990-PF
- ELINA KATSMAN, PRESIDENT
- Phone
- (416) 835-3273
- Website
- WWW.SMILESFOUNDATIONUSA.ORG
- Return prepared by
- BRYTEBRIDGE CONSULTING LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 83-1391378
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Health care (E60)
- Assets (IRS master file)
- $271,197
- Income (IRS master file)
- $207,085
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $207,085 | $213,980 | $271,197 | XML |
| 990-PF | December 2024 | $274,949 | $152,174 | $271,047 | XML |
| 990 | December 2023 | $321,051 | $586,804 | $147,747 | XML |
| 990 | December 2022 | $309,455 | $1,216 | $411,750 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 83-1391378).
Questions about SMILES FOUNDATION USA
- What is the EIN of SMILES FOUNDATION USA?
- The employer identification number (EIN) of SMILES FOUNDATION USA is 83-1391378.
- Is SMILES FOUNDATION USA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to SMILES FOUNDATION USA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SMILES FOUNDATION USA file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SMILES FOUNDATION USA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMILES FOUNDATION USA last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of SMILES FOUNDATION USA?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SMILES FOUNDATION USA have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $207,085, expenses of $213,980 and total assets of $271,197 at year end.
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