Nonprofit · EIN 94-2538986
SMILES DAY SCHOOL
Tax-exempt · WALNUT CREEK, CA 94595
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,085,033 | $1,128,558 | -$43,525 | $101,016 | $27,385 | $73,631 |
| December 31, 2024 | 990 | $1,036,258 | $1,104,304 | -$68,046 | $117,156 | $0 | $117,156 |
| December 31, 2023 | 990 | $1,069,904 | $1,127,042 | -$57,138 | $185,202 | $0 | $185,202 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,081,123
- Investment income
- $3,608
- Net gain from sales of assets
- -$1,277
- Other revenue
- $302
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $46,200
- Other salaries and wages
- $690,899
- Salaries, compensation and benefits (total)
- $794,283
- Professional fundraising fees
- $0
- Accounting fees
- $2,725
- Occupancy
- $107,224
- Travel
- $204
- Program services (functional)
- $1,113,282
- Management and general (functional)
- $15,276
Balance sheet and other
- Total assets, start of year
- $117,156
- Total assets, end of year
- $101,016
- Total liabilities, end of year
- $27,385
- Net assets, end of year
- $73,631
- Gross receipts
- $1,116,265
- Employees
- 10
- Year formed
- 1986
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM NORTON TIM NORTON | PRESIDENT Officer | 20 | $46,200 |
| D HARRIS | DIRECTOR Trustee or director | 0.25 | $0 |
| HARRY HARRIS | SECRETARY Trustee or director | 0.25 | $0 |
| GREG NERLAND | DIRECTOR Trustee or director | 0.25 | $0 |
| PAUL YEZZI | DIRECTOR Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM NORTON TIM NORTON | PRESIDENT Officer | 20 | $46,200 |
| D HARRIS | DIRECTOR Trustee or director | 0.25 | $0 |
| HARRY HARRIS | SECRETARY Trustee or director | 0.25 | $0 |
| GREG NERLAND | DIRECTOR Trustee or director | 0.25 | $0 |
| PAUL YEZZI | DIRECTOR Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM NORTON TIM NORTON | PRESIDENT Officer | 20 | $45,600 |
| D HARRIS | DIRECTOR Trustee or director | 0.25 | $0 |
| HARRY HARRIS | SECRETARY Trustee or director | 0.25 | $0 |
| GREG NERLAND | DIRECTOR Trustee or director | 0.25 | $0 |
| PAUL YEZZI | DIRECTOR Trustee or director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 3450 TICE CREEK DR APT 5, WALNUT CREEK, CA 94595-3744
- Principal officer (990 for 2025)
- TIM NORTON TIM NORTON, 3450 TICE CREEK DR 5, WALNUT CREEK, CA 94595
- Signed the 990
- TIM NORTON, PRESIDENT
- Phone
- (510) 339-3830
- Return prepared by
- J H LEE ACCOUNTANCY CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2538986 or by the name SMILES DAY SCHOOL.
- 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
TO PROVIDE A COMPREHENSIVE CHILD EDUCATION AND CARE CENTER
Program accomplishments
- TO PROVIDE A COMPEHENSIVE CHILD EDUCATION AND CARE CENTER IN COGNITIVE SOCIAL AND MOTOR SKILLS AND TO FOSTER IN CHILDREN A POSITIVE ATTITUTE TOWARDS EDUCATION BY MAKING THE LEARNING EXPERIENCE A PLEASURABLE EXPERIENCE, AND THE SCHOOL ALSO PROVIDES RECREATIONAL SERVICES AND GUIDANCE AS NEEDED.
- TO PROVIDE A COMPEHENSIVE CHILD EDUCATION AND CARE CENTER IN COGNITIVE SOCIAL AND MOTOR SKILLS AND TO FOSTER IN CHILDREN A POSITIVE ATTITUTE TOWARDS EDUCATION BY MAKING THE LEARNING EXPERIENCE A PLEASURABLE EXPERIENCE, AND THE SCHOOL ALSO PROVIDES RECREATIONAL SERVICES AND GUIDANCE AS NEEDED.Expenses $1,113,282
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
- 94-2538986
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B22Z)
- Assets (IRS master file)
- $101,016
- Income (IRS master file)
- $1,116,265
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,085,033 | $1,128,558 | $101,016 | XML |
| 990 | December 2024 | $1,036,258 | $1,104,304 | $117,156 | IRS |
| 990 | December 2023 | $1,069,904 | $1,127,042 | $185,202 | XML |
| 990 | December 2022 | $1,144,030 | $1,098,583 | $242,340 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 94-2538986).
Questions about SMILES DAY SCHOOL
- What is the EIN of SMILES DAY SCHOOL?
- The employer identification number (EIN) of SMILES DAY SCHOOL is 94-2538986.
- Is SMILES DAY SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to SMILES DAY SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMILES DAY SCHOOL 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 DAY SCHOOL 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 DAY SCHOOL 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 DAY SCHOOL?
- The 990 for the year ended December 31, 2025 names TIM NORTON TIM NORTON.
- Who are the officers and directors of SMILES DAY SCHOOL?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $46,200 (TIM NORTON TIM NORTON, PRESIDENT).
- How much revenue does SMILES DAY SCHOOL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,085,033, expenses of $1,128,558 and total assets of $101,016 at year end.
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