Nonprofit · EIN 85-1538917
SMILES CHILDCARE
Tax-exempt · ORANGE, CA 92865
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $363,662 | $347,077 | $16,585 | $185,090 | $1,636 | $183,454 |
| December 31, 2024 | 990 | $377,750 | $331,036 | $46,714 | $172,618 | $5,749 | $166,869 |
| December 31, 2023 | 990 | $315,687 | $272,545 | $43,142 | $123,120 | $2,313 | $120,807 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $363,662
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $7,500
- Other salaries and wages
- $141,850
- Salaries, compensation and benefits (total)
- $163,398
- Professional fundraising fees
- $0
- Legal fees
- $8,500
- Accounting fees
- $4,160
- Occupancy
- $74,044
- Depreciation
- $929
- Program services (functional)
- $347,077
Balance sheet and other
- Total assets, start of year
- $172,618
- Total assets, end of year
- $185,090
- Total liabilities, end of year
- $1,636
- Net assets, end of year
- $183,454
- Land, buildings and equipment
- $35,814
- Gross receipts
- $363,662
- Employees
- 11
- Year formed
- 2020
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 |
|---|---|---|---|
| SUNG JA AHN | CEO Trustee or director, Officer | 40 | $7,500 |
| JOO REE LEE | SECRETARY AN Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUNG JA AHN | CEO Trustee or director, Officer | 40 | $20,000 |
| JOO REE LEE | SECRETARY AN Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUNG JA AHN | CEO Trustee or director, Officer | 40 | $14,000 |
| JOO REE LEE | SECRETARY AN Trustee or director, Officer | – | $0 |
| SEONG HEUI LEE | DIRECTOR Trustee or director | – | $0 |
| SOON JA LEE | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 2261 N ORANGE OLIVE RD, ORANGE, CA 92865-2707
- In care of
- % SUNG JA AHN
- Mailing address (990-N for 2020)
- 707 W Union Ave, Fullerton CA 92832
- Principal officer (990 for 2025)
- SUNG JA AHN, 707 W UNION AVE, FULLERTON, CA 92832
- Principal officer (990-N for 2020)
- Sung Ja Ahn, 707 W Union Ave, Fullerton CA 92832
- Signed the 990
- SUNG JA AHN, CEO
- Phone
- (714) 283-2857
- Return prepared by
- ESTHER HWANG AND CO
California records
California keeps its own records of charities and corporations. Search them by EIN 85-1538917 or by the name SMILES CHILDCARE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE A PRESCHOOL.
Program accomplishments
- IN 2025, WE HAVE CONTINUOUSLY CARED FOR CHILDREN BIRTH TO AGE SIX. AROUND TWENTY FIVE(25) KIDS HAVE ENROLLED PER MONTH.Expenses $347,077
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 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
- 85-1538917
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $185,090
- Income (IRS master file)
- $363,662
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $363,662 | $347,077 | $185,090 | XML |
| 990 | December 2024 | $377,750 | $331,036 | $172,618 | IRS |
| 990 | December 2023 | $315,687 | $272,545 | $123,120 | XML |
| 990 | December 2022 | $249,863 | $219,962 | $27,275 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Sung Ja Ahn | December 31, 2020 | ≤ $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 85-1538917).
Questions about SMILES CHILDCARE
- What is the EIN of SMILES CHILDCARE?
- The employer identification number (EIN) of SMILES CHILDCARE is 85-1538917.
- Is SMILES CHILDCARE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to SMILES CHILDCARE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMILES CHILDCARE 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 CHILDCARE 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 CHILDCARE 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 CHILDCARE?
- The 990 for the year ended December 31, 2025 names SUNG JA AHN.
- Who are the officers and directors of SMILES CHILDCARE?
- The 990 for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $7,500 (SUNG JA AHN, CEO).
- How much revenue does SMILES CHILDCARE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $363,662, expenses of $347,077 and total assets of $185,090 at year end.
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