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Nonprofit · EIN 46-2406774

ASSISTING CHILDREN TO SMILE INC

Tax-exempt (reinstated) · WATERTOWN, SD 57201

Address and contacts

Address (IRS master file)
2129 CEDAR DR NE, WATERTOWN, SD 57201-5765
Mailing address (990-N for 2024)
2129 CEDAR DRIVE NE, WATERTOWN SD 57201
Principal officer (990-N for 2024)
SELMA MITCHELL, 2129 CEDAR DRIVE NE, WATERTOWN SD 57201

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990-N on file
2023September 30, 2024February 18, 2025990-N on file

File the 2025 990-N for ASSISTING CHILDREN TO SMILE INC

Due February 16, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
46-2406774
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2024
Accounting year ends
September
Files
Form 990-N (e-Postcard)
Category (NTEE)
Health care (E70)

Revocation and reinstatement

Exemption revoked
January 15, 2022
Posted by the IRS
April 11, 2022
Reinstated
Effective January 15, 2022

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
990-N for 2024
Officer: SELMA MITCHELL
September 30, 2025≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Selma Mitchell
September 30, 2024≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Selma Mitchell
September 30, 2023≤ $50,000 receipts––e-Postcard
990-N for 2017
Officer: Tom Marsden
August 31, 2018≤ $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 46-2406774).

Questions about ASSISTING CHILDREN TO SMILE INC

What is the EIN of ASSISTING CHILDREN TO SMILE INC?
The employer identification number (EIN) of ASSISTING CHILDREN TO SMILE INC is 46-2406774.
Is ASSISTING CHILDREN TO SMILE INC tax-exempt?
Yes. The IRS revoked its exemption on January 15, 2022 and reinstated it effective January 15, 2022.
Are donations to ASSISTING CHILDREN TO SMILE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does ASSISTING CHILDREN TO SMILE INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of ASSISTING CHILDREN TO SMILE INC due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ASSISTING CHILDREN TO SMILE INC last file with the IRS?
The latest return in the IRS public files is the 990-N for 2024 for the year ended September 30, 2025.
Who is the principal officer of ASSISTING CHILDREN TO SMILE INC?
The 990-N for 2024 names SELMA MITCHELL.

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