2026-09-11T16:22:15-05:00 2024-12-31 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2024-01-01 465360466 SMILE FARMS INC SMIL 5162374748 TWO JERICHO PLAZA 200 JERICHO NY 11753 JAMES MCCANN CHAIRMAN & PRESIDENT 5162374748 2026-09-11 1 0 HELEN M MARTIN P01330899 2129498700 2024 X JAMES MCCANN TWO JERICHO PLAZA 200 JERICHO NY 11753 2266970 0 X WWW.SMILEFARMS.ORG X 2014 NY THROUGH OUR PARTNERSHIPS, PARTICIPANTS LEARN AND DEVELOP VALUABLE, TRANSFERABLE JOB SKILLS WHILE BUILDING COMMUNITY AND EXPERIENCING THE PRIDE AND DIGNITY OF FULFILLING WORK EXPERIENCES, INCLUDING EARNING A PAYCHECK. MORE THAN 400 PEOPLE BENEFIT FROM OUR PROGRAMS AT OUR 13 HORTICULTURAL CAMPUSES AND AT FOUR PARTNER RESTAURANTS ACROSS LONG ISLAND AND NEW YORK CITY. 8 8 8 250 0 0 1548008 1815931 41833 35685 16660 26742 -151475 -283178 1455026 1595180 305745 292220 0 0 500970 669330 0 100000 223563 309192 194632 1115907 1256182 339119 338998 1295405 1617588 192639 175824 1102766 1441764 X SMILE FARMS CREATES MEANINGFUL WORK AND TRAINING OPPORTUNITIES FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. WE BELIEVE IN THE POWER OF WORK BECAUSE IT PROVIDES PURPOSE, PRIDE AND PERSONAL GROWTH. 0 0 825196 292220 35685 IN 2024, SMILE FARMS OPENED OUR 13TH CAMPUS, SMILE FARMS AT CATHOLIC HEALTH'S MERCY HOSPITAL IN ROCKVILLE CENTRE, NY. THIS CAMPUS HAS 12 RAISED GARDENING BEDS AND ALL OF THE VEGETABLES GROWN AND HARVESTED WILL BE DONATED TO THE FOOD INSECURE AT THE MERCY FAMILY CARE CENTER. SMILE FARMS CONTINUES TO EMPLOY INDIVIDUALS WITH DISABILITIES AT SMILE FARMS AT IGHL, WITH FOUR LOCATIONS ON EASTERN LONG ISLAND.EXPANDED PROGRAM AT FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES (FREE), INCLUDING SMILE CHEF PROGRAM WHERE PARTICIPANTS USE CULINARY SKILLS AND PRODUCE GROWN TO MAKE PICKLES, EGGPLANT CAPONATA AND GREEN TOMATO SPREAD. CONTINUED WITH THE SMILE SELLERS PROGRAM, WHERE PARTICIPANTS LEARN RETAIL AND SELLING SKILLS SELLING THE PRODUCTS MADE AT FARMER'S MARKETS AND CORPORATE POP-UP SALES. FREE ALSO INTRODUCED GARDENING SKILLS INTO THEIR VOCATIONAL PROGRAM.STARTED VOCATIONAL TRAINING PROGRAM AT SMALL BATCH IN GARDEN CITY WHERE NASSAU BOCES STUDENTS LEARN KITCHEN SKILLS. 825196 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 21 0 1 8 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 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 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 MARZANOTHRU 102324 TREASURER/CHIEF 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 (THRU 1/30/24) 1.00 X 0 0 0 JAY SCANSAROLI DIRECTOR 1.00 X 0 0 0 CHARLES SCARALLO EFF 102324 TREASURER/CHIEF COMPLIANCE OFFICER 1.00 X X 0 0 0 HENRI MORI DIRECTOR (EFF 5/2/24) 1.00 X 0 0 0 ADAM FRAZIER DIRECTOR (EFF 10/23/24) 1.00 X 0 0 0 FRANK KURRE DIRECTOR (EFF 1/30/24) 1.00 X 0 0 0 DIANA MARTIN MANAGING DIRECTOR (THRU 9/6/24) 40.00 X 102860 0 0 102860 0 0 1 0 0 0 0 1113632 702299 66681 1815931 HEAT WITH HEART/FARM PRODUCTS 111000 35685 35685 35685 26742 26742 388612 1113632 671790 -283178 -283178 1595180 35685 0 -256436 292220 292220 102860 51430 25715 25715 500387 322583 22545 155259 66083 40971 5287 19825 18583 18583 100000 100000 4000 4000 31994 31994 481 481 7895 2447 4421 1027 5322 5322 FARMING EQUIPMENT AND E 107024 107024 SUBSCRIPTIONS AND FEES 58306 27908 30398 BAD DEBT 50501 50501 OTHER 11117 9740 1377 -100591 8521 926 -110038 1256182 825196 207423 223563 431561 647907 52004 47995 302641 378575 5490 5315 7578 503884 530043 1295405 1617588 192639 175824 192639 175824 X 1037766 1413158 65000 28606 1102766 1441764 1295405 1617588 338998 0 X X 0 1 X 1 0 X 717539 1123379 1203699 1548008 1815931 6408556 717539 1123379 1203699 1548008 1815931 6408556 1148788 5259768 812 40 2232 16660 26742 46486 6455042 106641 0.81480 0.84320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 JPM US GOVT MM FD 530043 F 530043 X 1706154 110974 110974 1595180 0 1595180 1367156 110974 110974 1256182 0 1256182 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, 2024 OR 2023. 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, 2024 AND 2023, 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, 2024 OR 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENTS EXPENSES 110,974. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES TO SCH G 110,974. X X X X X X X 1 COMMUNITY COUNSELLING SERVICE CO LLC 527 MADISON AVE 5TH FLOOR NEW YORK NY 10022 FUNDRAISING CONSULTANTS 0 0 100000 -100000 100000 -100000 NY CA GROWING TOGETHER GALA 824131 613073 211058 166649 15300 139844 GOLF OUTING 364190 249195 114995 104197 133855 3 313923 251364 62559 55599 700 55646 1502244 1113632 388612 326445 16000 329345 671790 -283178 1 THE INDEPENDENT GROUP HOME LIVING PROGRAM 221 NORTH SERVICE ROAD MANORVILLE NY 11419 112458584 501(C)(3) 105691 0 SEE PART IV LEAGUE EDUCATION AND TREATMENT CENTER 483 CLERMONT AVE BROOKLYN NY 11238 112867436 501(C)(3) 42710 0 SEE PART IV FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC 120 PLANT AVE HAUPPAUGE NY 11788 112420547 501(C)(3) 56525 0 SEE PART IV NASSAU BOCES 71 CLINTON AVE GARDEN CITY NY 11530 112136917 501(C)(3) 6835 0 SEE PART IV CP UNLIMITED CORA HOFFMAN CENTER DAY PROGRAM 2324 FOREST AVE STATEN ISLAND NY 10303 131623856 501(C)(3) 19549 0 SEE PART IV MERCY MEDICAL CENTER 1000 N VILLAGE AVE ROCKVILLE CENTRE NY 11570 111635088 501(C)(3) 28902 0 SEE PART IV CRAFT LLC 47 E 19TH ST 5TH FL NEW YORK NY 10003 134124476 501(C)(3) 32008 0 SEE PART IV 7 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. X AUCTION ITEMS/PRIZES 31 57676 FMV X GOLF OUTING GIFT ITEMS 9 9005 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER OF ITEMS REPRESENTS THE NUMBER OF UNIQUE CONTRIBUTIONS BY AN INDIVIDUAL DONOR. FORM 990 AMENDED RETURN THIS RETURN IS BEING AMENDED TO SUPPLEMENT THE RESPONSE TO PART VI SECTION B QUESTION 18. IN ADDITION TO BEING AVAILABLE UPON REQUEST, THE RETURN IS AND HAD BEEN AVAILABLE ON THE ORGANIZATION'S OWN WEBSITE. THE RESPONSE TO QUESTION HAS BEEN UPDATED. 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 2024 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 ON THE ORGANIZATION'S WEBSITE IN ADDITON TO 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0