﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-04T07:43:40-08:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>020632187</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Dinowitz &amp; Bove CPAs</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>50 US Highway 9 Ste 103</AddressLine1Txt>
        <CityNm>Morganville</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07751</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>112664913</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SINGLE MOTHERS BY CHOICE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SING</BusinessNameControlTxt>
      <PhoneNum>9178056149</PhoneNum>
      <USAddress>
        <AddressLine1Txt>301 E 64TH STREET APT 5L</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10065</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KATHLEEN CURTIN</PersonNm>
      <PersonTitleTxt>Executive Dir.</PersonTitleTxt>
      <SignatureDt>2025-03-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ALEX LAI</PreparerPersonNm>
      <PTIN>P00747644</PTIN>
      <PhoneNum>2129730935</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContr" softwareId="22015553" softwareVersionNum="2022v5.0">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>68463</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>68461</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>2</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>68463</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>56678</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5429</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>15222</OtherExpensesTotalAmt>
      <TotalExpensesAmt>77329</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8866</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>77955</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>69089</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>77955</BOYAmt>
        <EOYAmt>69089</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>77955</BOYAmt>
        <EOYAmt>69089</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>77955</BOYAmt>
        <EOYAmt>69089</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>A Single Mother by Choice (SMC) is someone who is unpartnered, and decides to become a mother knowing that at the outset they will be parenting alone. Single Mothers by Choice iNC (SMC) was founded in 1981. It's mission is to provide support for single mothers.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>A Single Mother by Choice (SMC) is someone who is unpartnered, and decides to become a mother knowing that at the outset they will be parenting alone.Single Mothers by Choice (SMC) was founded in 1981 by Jane Mattes, LCSW. Since then, over 40,000 thinkers, tryers, and mothers have enjoyed the benefits of membership.Our members benefit from SMC peer support all over the US, and in Canada, Europe, and beyond, both through local chapters and/or through our active 24/7 online private Discussion Forum and Newsletters. We are delighted to share our experiences, wisdom, and resources about single motherhood by choice, including Forum topics like Thinking, Planning and Preparing to Become an SMC, Donor Insemination, Dating, Parenting (from infants to kids in college, and beyond!). There are also Cohort threads for those trying to conceive in the same cycle, and for those with a due date in the same trimester.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>55436</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>55436</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHLEEN CURTIN</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANE MATTES</PersonNm>
        <TitleTxt>FOUNDER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH HALBERT</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>BETSEY HALBERT</PersonNm>
        <USAddress>
          <AddressLine1Txt>301 E 64TH STREET APT 5L</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10065</ZIPCd>
        </USAddress>
        <PhoneNum>9178056149</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="22015553" softwareVersionNum="2022v5.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>83225</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74391</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123988</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85986</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>68461</CurrentTaxYearAmt>
        <TotalAmt>436051</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>83225</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74391</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123988</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85986</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>68461</CurrentTaxYearAmt>
        <TotalAmt>436051</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>436051</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>19</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>29</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>19</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>29</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>83244</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74396</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>123991</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85986</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>68463</CurrentTaxYearAmt>
        <TotalAmt>436080</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99990</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99990</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00010</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00010</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $770</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $42</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Website and hosting $11804</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank and filing fees $2606</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCause" softwareId="22015553" softwareVersionNum="2022v5.0">
      <ExplanationTxt>Single Mothers By Choice Inc's prior accountant had a brain tumor and underwent surgery and recovery, while preparing the October 31, 2023 fiscal year form 990. Under the unusual circumstance, we respectfully request the abatement of the late filing penalty imposed for the fiscal year ended October 31, 2023. We have hired a new accounting firm and endeavored to file all future tax returns on a timely basis.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>