Nonprofit · EIN 83-1578764
SMART WISDOM CENTER INC
Tax-exempt · NEW YORK, NY 10002
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,338 | $3,951 | $1,387 | $2,561 | $0 | $2,561 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,338
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $700
- Management and general (functional)
- $3,951
Balance sheet and other
- Total assets, start of year
- $1,170
- Total assets, end of year
- $2,561
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,561
- Net assets without donor restrictions
- $2,561
- Gross receipts
- $5,338
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2018
- State of legal domicile
- NY
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MINGYAN GUO | PRESIDENT Officer, Former | 20 | $0 |
| DONG XING LI | SECRETARY Officer | – | $0 |
| HONG XIA LI | VICE PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 20 ELDRIDGE ST, NEW YORK, NY 10002-6204
- In care of
- % CHUN WANG
- Mailing address (990-N for 2025)
- 20 ELDRIDGE ST, New York NY 10002
- Principal officer (990 for 2025)
- MINGYAN GUO, 20 ELDRIGE ST, NEW YORK, NY 10002
- Principal officer (990-N for 2025)
- MINGYAN GUO, 20 ELDRIDGE ST, New York NY 10002
- Signed the 990
- MINGYAN GUO, PRESIDENT
- Phone
- (917) 741-5872
- Return prepared by
- KK Tax & Accounting Inc
Mission
TO ORGANIZE AND CONDUCT FREE AND LOW-COST DAY CARE CENTER FOR UNEMPLOYED AND LOW-INCOME INDIVIDUALS AND FAMILIES TO THE CHINESE AMERICAN COMMUNITY IN NEW YORK COUNTY AND THE SURROUNDING AREA BY PROVIDING A SAFE PLACE FOR THE CHILDREN OF UNEMPLOYED AND WORKING PARENTS.
Program accomplishments
- DAYCARE AFTERSCHOOL PROGRAM0
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 83-1578764
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $2,561
- Income (IRS master file)
- $5,338
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: MINGYAN GUO | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $0 | $0 | $0 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SMART WISDOM CENTER INC
- What is the EIN of SMART WISDOM CENTER INC?
- The employer identification number (EIN) of SMART WISDOM CENTER INC is 83-1578764.
- Is SMART WISDOM CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to SMART WISDOM CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMART WISDOM CENTER INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SMART WISDOM CENTER INC 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 SMART WISDOM CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of SMART WISDOM CENTER INC?
- The 990 for the year ended December 31, 2025 names MINGYAN GUO.
- Who are the officers and directors of SMART WISDOM CENTER INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SMART WISDOM CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,338, expenses of $3,951 and total assets of $2,561 at year end.
Other nonprofits in NEW YORK
- BLUE MERIDIAN PARTNERS INC EIN 81-5086187 · last filed 990 for 2025
- NYSARC INC EIN 13-5596746 · last filed 990 for 2025
- ACACIA CENTER FOR JUSTICE EIN 87-4099467 · last filed 990 for 2024
- YOUNG ADULT INSTITUTE INC EIN 11-2030172 · last filed 990 for 2025
- THE NEW YORK FOUNDLING EIN 13-1624123 · last filed 990 for 2025
- YOUNG MENS CHRISTIAN ASSOCIATION OF GREATER NEW YORK EIN 13-1624228 · last filed 990 for 2024
- JEWISH BOARD OF FAMILY & CHILDRENS SERVICES INC EIN 13-5564937 · last filed 990 for 2025
- THE CHILDRENS AID SOCIETY EIN 13-5562191 · last filed 990 for 2025