2026-06-30T10:10:01-04:00 2024-12-31 814594203 ALPINA TAX & ACCOUNTING SERVICES LLC 4171 W HILLSBORO BLVD STE 4 COCONUT CREEK FL 330732154 990EZ 2024-01-01 383724534 HOLY SMOKE INC HOLY 9547555007 800 WATERFERN TRAIL DR AUBURNDALE FL 33823 GERALD STEVENS DIR/PRES 4075669471 2026-06-19 true true SAUL B LIPSON EA MACC P01214484 9547555007 2026-06-19 2024 2025-03-06 01:10:19Z X N/A X X 90539 X 90536 3 90539 1800 8321 981 73023 84125 6414 129593 136007 X 52808 55851 81658 83542 134466 139393 4873 3386 129593 136007 SEE PART III STMT MILLIONS OF PEOPLE HAVE BEEN REMINDED OF GOD'S PRESENCE AND LOVE FOR THEM THROUGH HOLY SMOKE'S SKY WRITING PROGRAM. 76460 76460 GERALD STEVENS DIR/PRES 000.00 0 KATHERINE STEVENS DIRECTOR 000.00 0 JENNIFER DRAPP DIRECTOR 000.00 0 false false false false false false false false false SAUL B LIPSON & COMPANY 4171 W HILLSBORO BLVD STE 4 COCONUT CREEK FL 33073 9547555007 false false false false false false false false false false false NONE NONE true X 87267 77929 80562 164240 90536 500534 87267 77929 80562 164240 90536 500534 345140 155394 500534 10 0.31050 0.28350 X PT II LN 17A: THE ORGANIZATION IS APPLYING THE FACT AND CIRCUMSTANCES TEST. THE ORGANIZATION CLEARLY MEETS THE 10% PUBLIC SUPPORT BENCHMARK REQUIREMENT. THIS IS THE THIRTEENTH OF THE PREVIOUS FOURTEEN YEAR PERIODS THE ORGANIZATION IS REPORTING. SCH A, SEC C - PUBLIC SUPPORT PERCENTAGE OUTSIDE OF THE INITIAL FIVE YEAR TEST REQUIREMENT EXEMPTION. WE STILL FEEL THE ORGANIZATION IS IN ITS EARLY YEARS OF EXISTENCE AND HAS A LIMIT TO A CERTAIN DEGREE THE SCOPE OF ITS SOLICITATIONS TO THOSE PERSONS DEEMED MOST LIKELY TO PROVIDE MONEY IN AN AMOUNT SUFFICIENT TO ENABLE THE COMMENCEMENT AND CONTINUATION OF ITS CHARITABLE ACTIVITIES AND TO EXPAND ITS SOLICITATION PROGRAM. THE NATURE OF THE ORGANIZATION'S CHARITABLE SCTIVITY ALLOWS THE BROAD PUBLIC TO ENGAGE IN AND TO PARTICIPATE IN THE ACTIVITY. PART II, LINE 17A PT II LN 17A: THE ORGANIZATION IS APPLYING THE FACT AND CIRCUMSTANCES TEST. THE ORGANIZATION CLEARLY MEETS THE 10% PUBLIC SUPPORT BENCHMARK REQUIREMENT. THIS IS THE THIRTEENTH OF THE PREVIOUS FOURTEEN YEAR PERIODS THE ORGANIZATION IS REPORTING. SCH A, SEC C - PUBLIC SUPPORT PERCENTAGE OUTSIDE OF THE INITIAL FIVE YEAR TEST REQUIREMENT EXEMPTION. WE STILL FEEL THE ORGANIZATION IS IN ITS EARLY YEARS OF EXISTENCE AND HAS A LIMIT TO A CERTAIN DEGREE THE SCOPE OF ITS SOLICITATIONS TO THOSE PERSONS DEEMED MOST LIKELY TO PROVIDE MONEY IN AN AMOUNT SUFFICIENT TO ENABLE THE COMMENCEMENT AND CONTINUATION OF ITS CHARITABLE ACTIVITIES AND TO EXPAND ITS SOLICITATION PROGRAM. THE NATURE OF THE ORGANIZATION'S CHARITABLE SCTIVITY ALLOWS THE BROAD PUBLIC TO ENGAGE IN AND TO PARTICIPATE IN THE ACTIVITY. SUPPLEMENTAL INFORMATION HOLY SMOKE, INC. (THE "ORGANIZATION") IS APPLYING THE FACTS AND CIRCUMSTANCES TEST UNDER TREASURY REGULATION SECTION 1.170A-9(F)(3) TO MAINTAIN ITS STATUS AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 170 (B)(1)(A)(VI). FOR THE FIVE-YEAR PERIOD 2020-2024, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE IS 31.05%. WHILE THIS IS BELOW THE 33 1/3% MECHANICAL THRESHOLD, IT SIGNIFICANTLY EXCEEDS THE 10% FLOOR REQUIRED TO QUALIFY UNDER THE FACTS AND CIRCUMSTANCES TEST. UNDER TREASURY REGULATION SECTION 1.170A-9(F)(3)(I), AS THE PERCENTAGE OF PUBLIC SUPPORT INCREASES ABOVE 10%, THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS DECREASES. AT 31.05%, THE ORGANIZATION IS WITHIN 2.28 PERCENTAGE POINTS OF THE AUTOMATIC SAFE HARBOR. THIS HIGH LEVEL OF SUPPORT FROM THE GENERAL PUBLIC IS SUBSTANTIAL AND INDICATIVE OF THE ORGANIZATION'S PUBLIC NATURE. THE ORGANIZATION MAINTAINS A CONTINUOUS PROGRAM TO ATTRACT NEW PUBLIC AND GOVERNMENTAL SUPPORT. THE PRIMARY VEHICLE FOR THIS SOLICITATION IS THE ORGANIZATION'S "SKY WRITING PROGRAM." BY PERFORMING ITS EXEMPT MISSION IN THE PUBLIC SQUARE, THE ORGANIZATION GENERATES BROAD COMMUNITY AWARENESS, WHICH SERVES AS A CONSTANT INVITATION FOR PUBLIC CONTRIBUTIONS. THE ORGANIZATION IS SPECIFICALLY OPERATED TO ATTRACT SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS RATHER THAN A SINGLE LIMITED GROUP OR FAMILY. THE ORGANIZATION'S CHARITABLE ACTIVITIES ARE INHERENTLY PUBLIC. THE "SKY WRITING PROGRAM" PROVIDES A DIRECT BENEFIT TO MILLIONS OF PEOPLE SIMULTANEOUSLY. UNLIKE A PRIVATE FOUNDATION THAT MIGHT LIMIT ITS SCOPE TO GRANT-MAKING, HOLY SMOKE, INC. CONDUCTS AN ACTIVE, DIRECT-SERVICE PROGRAM THAT IS VIEWABLE BY THE GENERAL PUBLIC ON A CONTINUING BASIS. THIS ALIGNS WITH THE REGULATORY PREFERENCE FOR ORGANIZATIONS THAT PROVIDE SERVICES DIRECTLY TO THE PUBLIC. A REVIEW OF THE ORGANIZATION'S SUPPORT (AS REFLECTED IN SCHEDULE B) DEMONSTRATES A GEOGRAPHICALLY DIVERSE DONOR BASE. CONTRIBUTIONS HAVE BEEN RECEIVED FROM INDIVIDUALS ACROSS MULTIPLE STATES, INCLUDING FLORIDA, MISSOURI, NORTH CAROLINA, AND NEW HAMPSHIRE. THIS DIVERSITY CONFIRMS THAT THE ORGANIZATION IS NOT SUPPORTED BY A SINGLE FAMILY OR A NARROW GROUP OF RELATED PERSONS, BUT RATHER BY A BROAD CROSS-SECTION OF THE PUBLIC INTERESTED IN ITS MISSION. THE ORGANIZATION OPERATES ITS PROGRAMS FOR THE BENEFIT OF THE COMMUNITY AT LARGE. ITS MISSION TO REMIND THE PUBLIC OF SPIRITUAL PRESENCE THROUGH ITS UNIQUE SKY WRITING ACTIVITIES IS A SERVICE PROVIDED WITHOUT RESTRICTION TO THE GENERAL PUBLIC, FURTHER SUPPORTING ITS CLASSIFICATION AS A PUBLIC CHARITY RATHER THAN A PRIVATE FOUNDATION. BASED ON THE CRITERIA SET FORTH IN TREASURY REGULATION SECTION 1.170A-9(F) (3), HOLY SMOKE, INC. MEETS THE REQUIREMENTS OF THE FACTS AND CIRCUMSTANCES TEST. THE COMBINATION OF A HIGH PUBLIC SUPPORT PERCENTAGE (31.05%), A CONTINUOUS PUBLIC SOLICITATION PROGRAM THROUGH ITS MISSION-BASED ACTIVITIES, A GEOGRAPHICALLY DIVERSE DONOR BASE, AND THE PROVISION OF DIRECT SERVICES TO MILLIONS OF MEMBERS OF THE GENERAL PUBLIC ESTABLISHES THAT THE ORGANIZATION IS "PUBLICLY SUPPORTED." CONSEQUENTLY, THE ORGANIZATION SHOULD CONTINUE TO BE CLASSIFIED AS A PUBLIC CHARITY UNDER SECTION 170(B)(1)(A)(VI), AND THE FILING OF FORM 990-PF IS NOT REQUIRED. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED FORM 990-EZ, PART I, LINE 16 EXPENSES ADVERTISING AND PROMOTION 246 OFFICE 4,017 TRAVEL 2,391 INTEREST 117 INSURANCE 14,330 AIRCRAFT PARTS 8,165 AIRCRAFT REPAIRS AND MAIN 23,073 AUTOMOBILE 1,103 BANK CHARGES 100 CHARITABLE CONTRIBUTIONS 1,278 DUES AND MEMBERSHIPS 343 EQUIPMENT RENTAL 1,074 GAS AND OIL 14,601 LICENSES AND FEES 325 OUTSIDE SERVICES 696 SAFETY EQUIPMENT 883 SUPPLIES 281 TOTAL 73,023 FORM 990-EZ, PART II, LINE 24 LOAN RECEIVABLE 0 1,884 VEHICLE 8,000 8,000 AIRCRAFT 73,658 73,658 TOTAL 81,658 83,542 FORM 990-EZ, PART II, LINE 26 ACCOUNTS PAYABLE AND ACCRUED EXPENSES 4,873 3,386