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Nonprofit · EIN 20-4278422

SMILES & TEARS CHILDRENS AND FAMILY SERVICES

Also known as JOSE ISLAS PRES

Tax-exempt (reinstated) · POMONA, CA 91767

Financials

$1.4M$1.3M2023$1.4M$1.5M2024$1.3M$1.4M2025
Revenue Expenses · by fiscal year end
Financials of SMILES & TEARS CHILDRENS AND FAMILY SERVICES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,276,195$1,359,845-$83,650$304,889$61,908$242,981
December 31, 2024990$1,443,509$1,454,485-$10,976$382,824$56,193$326,631
December 31, 2023990$1,380,235$1,306,615$73,620$395,547$57,940$337,607
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,275,871
Investment income
$324
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$160,000
Other salaries and wages
$357,695
Salaries, compensation and benefits (total)
$598,058
Professional fundraising fees
$0
Occupancy
$30,954
Depreciation
$718
Program services (functional)
$1,241,589
Management and general (functional)
$118,256

Balance sheet and other

Total assets, start of year
$382,824
Total assets, end of year
$304,889
Total liabilities, end of year
$61,908
Net assets, end of year
$242,981
Net assets without donor restrictions
$242,981
Gross receipts
$1,276,195
Employees
9
Year formed
2012
State of legal domicile
CA

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 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JOSE FRANCISCO ISLASCEO
Trustee or director, Officer
50$160,000
CHRISTINE MAARIE ISLASCFO
Trustee or director, Officer
50$75,000
JESSICA M MEDINASecretary
Trustee or director
2$0
OSCAR UGALDETreasurer
Trustee or director
2$0
TILA GUZMANBOARD MEMBER
Trustee or director
2$0
RENEE BARBEEBOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
JOSE FRANCISCO ISLASCEO
Trustee or director, Officer
50$160,718
CHRISTINE MAARIE ISLASCFO
Trustee or director, Officer
50$75,336
JESSICA M MEDINASecretary
Trustee or director
2$0
OSCAR UGALDETreasurer
Trustee or director
2$0
TILA GUZMANBOARD MEMBER
Trustee or director
2$0
RENEE BARBEEBOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
JOSE FRANCISCO ISLASCEO
Trustee or director, Officer
50$160,000
CHRISTINE MAARIE ISLASCFO
Trustee or director, Officer
2$0
OSCAR UGALDETreasurer
Trustee or director
2$0
TILA GUZMANBOARD MEMBER
Trustee or director
2$0
RENEE BARBEEBOARD MEMBER
Trustee or director
2$0

Address and contacts

Address (IRS master file)
925 N GAREY AVE, POMONA, CA 91767-4617
In care of
% EAPEP-SOLUTIONS
Mailing address (990-N for 2015)
705 Towne Avenue, Pomona CA 91766
Principal officer (990 for 2025)
JOSE F ISLAS
Principal officer (990-N for 2015)
Jose Islas, 705 S Towne Avenue, Pomona CA 91766
Signed the 990
JOSE F ISLAS, CEO
Phone
(909) 469-9580
Return prepared by
ELITE FINANCIAL SOLUTIONS APC

California records

California keeps its own records of charities and corporations. Search them by EIN 20-4278422 or by the name SMILES & TEARS CHILDRENS AND FAMILY SERVICES.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

TO PLACE CHILDREN IMPACTED BY ABUSE AND NEGLECT WITH LOVING, NURTURING FAMILIES AND PROVIDE THE CHILDREN AND FAMILIES WITH EDUCATIONAL, SOCIAL AND PSYCHOLOGICAL SERVICES FOR THE NEEDS OF THE FOSTER CHILDREN.

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDED CHILDREN AND FAMILY SERVIES FOR AT-RISK PERSONS REQUIRING ASSISTANCE WITH SAFETY AND PARENTING SKILLS DEVELOPMENT.
    Expenses $1,241,589

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
20-4278422
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2015
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P32)
Assets (IRS master file)
$304,889
Income (IRS master file)
$1,276,195

Revocation and reinstatement

Exemption revoked
May 15, 2015
Posted by the IRS
August 10, 2015
Reinstated
Effective May 15, 2015

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,276,195$1,359,845$304,889XML
990December 2024$1,443,509$1,454,485$382,824XML
990December 2023$1,380,235$1,306,615$395,547XML
990December 2022$1,211,110$1,255,328$308,235IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990-N for 2015
Officer: Jose Islas
December 31, 2015≤ $50,000 receipts––e-Postcard

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 20-4278422).

Questions about SMILES & TEARS CHILDRENS AND FAMILY SERVICES

What is the EIN of SMILES & TEARS CHILDRENS AND FAMILY SERVICES?
The employer identification number (EIN) of SMILES & TEARS CHILDRENS AND FAMILY SERVICES is 20-4278422.
Is SMILES & TEARS CHILDRENS AND FAMILY SERVICES tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective May 15, 2015.
Are donations to SMILES & TEARS CHILDRENS AND FAMILY SERVICES tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SMILES & TEARS CHILDRENS AND FAMILY SERVICES file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SMILES & TEARS CHILDRENS AND FAMILY SERVICES 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 & TEARS CHILDRENS AND FAMILY SERVICES last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of SMILES & TEARS CHILDRENS AND FAMILY SERVICES?
The 990 for the year ended December 31, 2025 names JOSE F ISLAS.
Who are the officers and directors of SMILES & TEARS CHILDRENS AND FAMILY SERVICES?
The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $160,000 (JOSE FRANCISCO ISLAS, CEO).
How much revenue does SMILES & TEARS CHILDRENS AND FAMILY SERVICES have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,276,195, expenses of $1,359,845 and total assets of $304,889 at year end.

Other nonprofits in POMONA

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