2024-11-15T10:09:32-06:00 2023-12-31 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2023-01-01 465360466 SMILE FARMS INC SMIL 5162374748 TWO JERICHO PLAZA 200 JERICHO NY 11753 JAMES MCCANN CHAIRMAN & PRESIDENT 5162374748 2024-11-14 1 0 HELEN M MARTIN P01330899 2129498700 2023 2024-10-15 13:58:12Z JAMES MCCANN TWO JERICHO PLAZA 200 JERICHO NY 11753 2001439 0 X WWW.SMILEFARMS.ORG X 2014 NY SMILE FARMS CREATES MEANINGFUL EMPLOYMENT, VOCATIONAL, AND EDUCATIONAL OPPORTUNITIES FOR PEOPLE WITH DISABILITIES IN AGRICULTURAL SETTINGS. SMILE FARMS IS SHAPING A BETTER FUTURE WHERE INDIVIDUALS WITH SPECIAL NEEDS ARE VALUED FOR THE REAL CONTRIBUTIONS THEY MAKE IN THEIR WORKPLACES AND COMMUNITIES. 6 6 6 238 0 0 1203699 1548008 29123 41833 2232 16660 -233062 -151475 1001992 1455026 188482 305745 0 0 361322 500970 0 0 105055 273114 309192 822918 1115907 179074 339119 851637 1295405 87990 192639 763647 1102766 X SEE SCHEDULE OTHE ORGANIZATION'S MISSION IS TO PROVIDE ADULTS WHO ARE DIFFERENTLY-ABLED WITH MEANINGFUL WORK OPPORTUNITIES AT LOCAL FARMS, URBAN GARDENS, GREENHOUSES AND FARM STANDS WHERE THEY CAN GROW AND SELL FLOWERS AND PRODUCE IN THE COMMUNITIES WHERE THEY LIVE. SMILE FARMS DEVELOPS AGRICULTURAL CAMPUSES IN PARTNERSHIP WITH NON-PROFIT ORGANIZATIONS THAT SERVE DEVELOPMENTALLY DELAYED ADULT POPULATIONS. EACH LOCATION IS A REVENUE--GENERATING BUSINESS THAT CAN USE THE FUNDS EARNED TO SUPPORT BOTH ITS PARTICIPANTS' EMPLOYMENT AND ITS MISSION. 0 0 753567 305745 41833 SMILE FARMS OPENED OUR 12TH CAMPUS, SMILE FARMS AT CATHOLIC HEALTH'S MERCY BEHAVIORAL HEALTH CENTER IN GARDEN CITY, NY. SMILE FARMS PROVIDES EMPLOYMENT AND VOLUNTEER OPPORTUNITIES FOR THE FIRST TIME TO THE MENTAL HEALTH POPULATION, THEREBY REACHING MORE INDIVIDUALS WITH DISABILITIES. ALL VEGETABLES HARVESTED ARE DONATED TO THE FOOD INSECURE, PROVIDING MORE IMPACT AND ALLOWING OUR INDIVIDUALS TO FEEL GOOD ABOUT GIVING BACK TO OTHERS. DEVELOPED SMILE SELLERS PROGRAM, WHERE OUR PARTICIPANTS LEARNED RETAIL SALES AND SELLING SKILLS AT FARMER'S MARKETS AND POP-UP SALES.SMILE FARMS' PARTNER DEVELOPED NEW PRODUCTS TO SELL, PICKLES AND TOMATO SPREAD. PROGRAM PARTICIPANTS GREW THE VEGETABLES AND THEN PARTICIPATED IN MAKING THEM INTO A MARKETABLE PRODUCT, THEREBY LEARNING NEW SKILLS.EXPANDED SMILE STAFFERS PROGRAM WHICH EMPLOYS INDIVIDUALS AS POLISHERS AND KITCHEN PREP IN RESTAURANTS AND BEGAN SELLING PRODUCE GROWN TO RESTAURANTS.CONTINUED SMILE SHIPPERS PROGRAM, WHERE OUR INDIVIDUALS PACK AND SHIP OUR WEBSITE HOT SAUCE SALES. THE SMILE FARMERS HARVESTED 1,716 POUNDS OF HOT AND SWEET PEPPERS THAT WERE PROCESSED INTO 4,356 BOTTLES OF HOT SAUCE. 753567 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 12 0 1 6 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA CO CT FL IL NJ NY TX X SMILE FARMS 5162374748 TWO JERICHO PLAZA SUITE 200 JERICHO NY 11753 X JAMES F MCCANN CHAIRMAN & PRESIDENT 1.00 X X 0 0 0 FRANK P MARZANO TREASURER & COMPLIANCE OFFICER 1.00 X X 0 0 0 MICHELLE THOMPSON-DOLBERRY VICE PRESIDENT 1.00 X X 0 0 0 ALEXANDER J MCAULEY VICE CHAIR & SECRETARY 1.00 X X 0 0 0 PAUL LIGHTFOOT DIRECTOR 1.00 X 0 0 0 JAY SCANSAROLI DIRECTOR 1.00 X 0 0 0 DIANA MARTIN MANAGING DIRECTOR (THRU 9/6/24) 40.00 X 144615 0 0 REBECCA TILLMAN ASSOCIATE DIRECTOR 40.00 X 109339 0 1094 253954 0 1094 2 0 0 0 0 949864 598144 106314 1548008 HEAT WITH HEART/FARM PRODUCTS 111000 41833 41833 41833 16660 16660 394938 949864 546413 -151475 -151475 1455026 41833 0 -134815 305745 305745 453142 317200 45314 90628 4639 3248 463 928 43189 30232 4319 8638 19760 19760 18750 18750 28543 28543 748 748 16014 16014 5293 5293 4812 4812 FARMING EQUIPMENT AND E 71198 71198 BAD DEBT 70050 70050 SUBSCRIPTIONS AND FEES 40738 36664 4074 OTHER 21160 21160 12126 9930 1409 787 1115907 753567 257285 105055 469677 431561 90986 52004 144431 302641 146543 509199 851637 1295405 87990 192639 87990 192639 X 763647 1037766 65000 763647 1102766 851637 1295405 339119 0 X X 0 1 X 1 0 X 718348 717539 1123379 1203699 1548008 5310973 718348 717539 1123379 1203699 1548008 5310973 815971 4495002 812 40 2232 16660 19744 5330717 70956 0.84320 0.86260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1455026 0 1455026 0 1455026 1115907 0 1115907 0 1115907 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS NOT SUBJECT TO INCOME TAX, EXCEPT ON UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2023 OR 2022. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WAS NO INCOME TAX RELATED INTEREST OR PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2023 OR 2022. GROWING TOGETHER GALA 759506 520557 238949 6172 126523 12400 193321 GOLF OUTING 328532 242243 86289 35380 133017 415 39185 1 256764 187064 69700 1344802 949864 394938 41552 259540 12815 232506 546413 -151475 1 THE INDEPENDENT GROUP HOME LIVING PROGRAM 221 NORTH SERVICE ROAD MANORVILLE NY 11419 112458584 501(C)(3) 111514 0 SEE PART IV LEAGUE EDUCATION AND TREATMENT CENTER 483 CLERMONT AVE BROOKLYN NY 11238 112867436 501(C)(3) 19481 0 SEE PART IV FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC 120 PLANT AVE HAUPPAUGE NY 11788 112420547 501(C)(3) 47282 0 SEE PART IV NASSAU BOCES 71 CLINTON AVE GARDEN CITY NY 11530 112136917 501(C)(3) 29074 0 SEE PART IV CP UNLIMITED CORA HOFFMAN CENTER DAY PROGRAM 2324 FOREST AVE STATEN ISLAND NY 10303 131623856 501(C)(3) 48012 0 SEE PART IV MERCY MEDICAL CENTER 1000 N VILLAGE AVE ROCKVILLE CENTRE NY 11570 111635088 501(C)(3) 22516 0 SEE PART IV CRAFT LLC 47 E 19TH ST 5TH FL NEW YORK NY 10003 134124476 501(C)(3) 27866 0 SEE PART IV 7 0 PART I, LINE 2: SMILE FARMS WORKS DIRECTLY WITH OTHER PUBLIC CHARITY AFFILIATES TO RUN EMPLOYMENT PROGRAMS FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. MANY EXPENSES OF THOSE PUBLIC CHARITIES RELATED TO RUNNING THESE EMPLOYMENT PROGRAMS ARE PAID DIRECTLY BY SMILE FARMS AS GRANT TO THOSE ORGANIZATIONS. ALEXANDER MCAULEY BOARD MEMBER 15000 CONSULTING SERVICES 0 X AUCTION ITEMS/PRIZES 38 97027 FMV X GOLF OUTING GIFT ITEMS 1 9287 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER OF ITEMS REPRESENTS THE NUMBER OF UNIQUE CONTRIBUTIONS BY AN INDIVIDUAL DONOR. FORM 990, PART VI, SECTION B, LINE 11B SMILE FARMS INC. SUBMITS THE FORM 990 TO ITS BOARD OF DIRECTORS PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. WHILE NEITHER THE APPROVAL OF THE FORM 990 OR A REVIEW OF THE 990 IS REQURED UNDER FEDERAL LAW, THE CORPORTATION'S FORM 990 IS SUBMITTED TO EACH MEMBER OF THE BOARD OF DIRECTORS VIA (HARD COPY OR EMAIL) BEFORE THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER AND KEY EMPLOYEE SHALL PROMPTLY WHEN ASSUMING THEIR POSITION WITH SMILE FARMS ("SF"), SUBMIT A SIGNED STATEMENT DISCLOSING ANY CONFLICTS OF INTEREST. AT LEAST ANNUALLY THEREAFTER, EACH DIRECTOR, OFFICER AND KEY EMPLOYEE SHALL SUBMIT A SIGNED STATEMENT REGARDING ANY CONFLICT OF INTEREST. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST BETWEEN SF AND ANY INTERESTED PERSON, THE INTERESTED PERSON MUST DISCLOSE TO THE COMPANY'S COMPLIANCE OFFICER. DISCLOSURE SHALL BE MADE TO THE COMPANY'S SECRETARY, WHO SHALL HAVE THE RESPONSIBILITIES OF COMPLIANCE OFFICER WITH RESPECT TO SUCH DISCLOSURE. AFTER THE INTERESTED PARTY HAS DISCLOSED HIS OR HER INTEREST AND ALL OTHER MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON (INCLUDING ALLOWING THE BOARD TO ASK QUESTIONS OF THE INTERESTED PERSON), THE INTERESTED PERSON, IF IN ATTENDANCE, SHALL LEAVE THE GOVERNING BOARD OF COMMITTEE MEETING WHILE THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OF COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD OR COMMITTEE DETERMINES THAT THERE IS A CONFLICT OF INTEREST, THE INTERESTED PERSONS SHALL NOT RETURN TO THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. IN NO EVENT SHALL AN INTERESTED PARTY INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO THE CONFLICT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST AND THE RELATED MATERIAL FACTS, IT SHALL INFORM SUCH PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD SUCH PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING SUCH PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST AND THE RELATED MATERIAL FACTS, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 DURING 2023 THERE WAS NO COMPENSATION TO ANY KEY EMPLOYEE OR TOP MANAGEMENT OFFICIAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MCCANN CHARITABLE FOUNDATION INC ONE OLD COUNTRY ROAD 500 CARLE PLACE NY 11514 113328892 CHARITY NY 501(C)(3) PF N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0