2023-11-15T15:59:01-06:00 2022-12-31 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2022-01-01 465360466 SMILE FARMS INC SMIL 5162374748 TWO JERICHO PLAZA 200 JERICHO NY 11753 JAMES MCCANN CHAIRMAN & PRESIDENT 5162374748 2023-11-15 1 JAMES MCCANN 999009999 0 HELEN M MARTIN P01330899 2129498700 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES MCCANN TWO JERICHO PLAZA 200 JERICHO NY 11753 1540545 0 X WWW.SMILEFARMS.ORG X 2014 NY SMILE FARMS CREATES MEANINGFUL EMPLOYMENT, VOCATIONAL, AND EDUCATIONAL OPPORTUNITIES FOR PEOPLE WITH DISABILITIES IN AGRICULTURAL SETTINGS. SMILE FARMS IS SHAPING A BETTER FUTURE WHERE INDIVIDUALS WITH SPECIAL NEEDS ARE VALUED FOR THE REAL CONTRIBUTIONS THEY MAKE IN THEIR WORKPLACES AND COMMUNITIES. 6 6 6 95 0 0 1123379 1203699 0 29123 40 2232 -294345 -233062 829074 1001992 95598 188482 0 0 269420 361322 0 0 81484 217773 273114 582791 822918 246283 179074 752266 851637 146002 87990 606264 763647 X SEE SCHEDULE OTHE ORGANIZATION'S MISSION IS TO PROVIDE ADULTS WHO ARE DIFFERENTLY-ABLED WITH MEANINGFUL WORK OPPORTUNITIES AT LOCAL FARMS, URBAN GARDENS, GREENHOUSES AND FARM STANDS WHERE THEY CAN GROW AND SELL FLOWERS AND PRODUCE IN THE COMMUNITIES WHERE THEY LIVE. SMILE FARMS DEVELOPS AGRICULTURAL CAMPUSES IN PARTNERSHIP WITH NON-PROFIT ORGANIZATIONS THAT SERVE DEVELOPMENTALLY DELAYED ADULT POPULATIONS. EACH LOCATION IS A REVENUE--GENERATING BUSINESS THAT CAN USE THE FUNDS EARNED TO SUPPORT BOTH ITS PARTICIPANTS' EMPLOYMENT AND ITS MISSION. 0 0 516653 188482 29123 SMILE FARMS OPENED ONE NEW CAMPUS IN 2022 AT CATHOLIC HEALTH'S MERCY BEHAVIORAL HEALTH CENTER IN GARDEN CITY WITH THE GOAL OF GIVING BACK TO NEW POPULATIONS ALL WHILE IMPACTING MORE INDIVIDUALS AND CREATING GREATER CHANGE THROUGH RELATIONSHIPS WITH OUR FARMERS, PARTNERS, DONORS, AND COMMUNITIES.OUR NEWEST COMMUNITY GARDEN EMPLOYS PEOPLE WITH MENTAL HEALTH DIAGNOSES AND IS DEDICATED TO DONATING 100% OF IT'S HARVEST TO PEOPLE IN NEED.WE PILOTED A SMILE STAFFERS PROGRAM, EMPLOYING 10 PEOPLE WITH DISABILITIES AS POLISHERS AND KITCHEN PREP IN HIGH-END RESTAURANTS.WE CREATED SUSTAINABLE JOBS FROM HOT SAUCE INITIATIVE: SMILE SHIPPERS PROCESS, PACK & SHIP ORDERS, SMILE SELLERS SERVE CUSTOMERS, MARKET PRODUCTS AND HANDLE PAYMENTS.SMILE FARMS' NEWLY BRANDED HEAT WITH HEART HOT SAUCE. THE SMILE FARMERS HARVESTED 2,416 POUNDS OF HOT AND SWEET PEPPERS THAT WERE PROCESSED INTO 7,108 BOTTLES OF HOT SAUCE. 516653 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 9 0 1 6 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA CO CT FL NJ NM NY TX X SMILE FARMS 5162374748 TWO JERICHO PLAZA SUITE 200 JERICHO NY 11753 X JAMES F MCCANN CHAIRMAN & PRESIDENT 1.00 X X 0 0 0 FRANK P MARZANO TREASURER & COMPLIANCE OFF 1.00 X X 0 0 0 MICHELLE THOMPSON-DOLBERRY VICE PRESIDENT 1.00 X X 0 0 0 ALEXANDER J MCAULEY VICE CHAIR & SECRETARY 1.00 X X 0 0 0 PAUL LIGHTFOOT DIRECTOR 1.00 X 0 0 0 JAY SCANSAROLI DIRECTOR 1.00 X 0 0 0 DIANA MARTIN MANAGING DIRECTOR 40.00 X 124038 0 0 124038 0 0 1 0 0 0 0 864210 339489 38227 1203699 HEAT WITH HEART/FARM PRODUCTS 111000 29123 29123 29123 2232 2232 305491 864210 538553 -233062 -233062 1001992 29123 0 -230830 188482 188482 326046 228232 32605 65209 3207 2245 321 641 32069 22448 3207 6414 57723 51951 5772 23855 23855 5445 4135 810 500 3253 3253 4807 4807 FARMING EQUIPMENT AND E 71111 71111 BAD DEBT 45729 45729 SUBSCRIPTIONS AND FEES 41894 38946 2948 OTHER 18143 18143 1154 1154 822918 516653 224781 81484 352522 469677 90431 90986 164447 144431 144866 146543 752266 851637 146002 87990 146002 87990 X 606264 763647 606264 763647 752266 851637 X 179074 -21691 X X 0 1 X 1 0 X 510209 718348 717539 1123379 1203699 4273174 510209 718348 717539 1123379 1203699 4273174 584466 3688708 812 40 2232 3084 4276258 29123 0.86260 0.90060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1064828 62836 62836 1001992 0 1001992 861365 38447 38447 822918 0 822918 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS NOT SUBJECT TO INCOME TAX, EXCEPT ON UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2022 OR 2021. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WAS NO INCOME TAX RELATED INTEREST OR PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2022 OR 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: IN-KIND EXPENSES RELATED TO SPECIAL EVENTS 38,227. REFUND OFFSET AGAINST EXPENSE 220. ACCRUAL REVERSAL INCLUDED IN OTHER INCOME ON FS 24,389. PART XII, LINE 2D - OTHER ADJUSTMENTS: IN-KIND EXPENSES RELATED TO SPECIAL EVENTS 38,227. REFUND OFFSET AGAINST EXPENSE 220. GROWING TOGETHER GALA 606330 470761 135569 5341 134270 24350 130262 GOLF OUTING 326739 218821 107918 2800 83943 53283 3 236632 174628 62004 2557 74352 700 26695 1169701 864210 305491 10698 292565 25050 210240 538553 -233062 1 THE INDEPENDENT GROUP HOME LIVING PROGRAM 221 NORTH SERVICE ROAD MANORVILLE NY 11419 112458584 501(C)(3) 111737 0 SEE PART IV LEAGUE EDUCATION AND TREATMENT CENTER 483 CLERMONT AVE BROOKLYN NY 11238 112867436 501(C)(3) 20179 0 SEE PART IV FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC 120 PLANT AVE HAUPPAUGE NY 11788 112420547 501(C)(3) 19635 0 SEE PART IV NASSAU BOCES 71 CLINTON AVE GARDEN CITY NY 11530 112136917 501(C)(3) 9398 0 SEE PART IV CP UNLIMITED CORA HOFFMAN CENTER DAY PROGRAM 2324 FOREST AVE STATEN ISLAND NY 10303 501(C)(3) 27533 0 SEE PART IV PART I, LINE 2: SMILE FARMS WORKS DIRECTLY WITH OTHER PUBLIC CHARITY AFFILIATES TO RUN EMPLOYMENT PROGRAMS FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. MANY EXPENSES OF THOSE PUBLIC CHARITIES RELATED TO RUNNING THESE EMPLOYMENT PROGRAMS ARE PAID DIRECTLY BY SMILE FARMS AS GRANT TO THOSE ORGANIZATIONS. 0 0 0 0 0 0 0 0 0 PART I, LINE 1B DURING 2022, THERE WAS NO COMPENSATION TO THE PRESIDENT. COMPENSATION OF THE VICE PRESIDENT WAS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. PART I, LINE 3 DURING 2021, THERE WAS NO COMPENSATION TO THE PRESIDENT. COMPENSATION OF THE VICE PRESIDENT WAS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. ALEXANDER MCAULEY BOARD MEMBER 25000 CONSULTING SERVICES 0 X AUCTION ITEMS/PRIZES 25 0 FMV X GOLF OUTING GIFT ITEMS 1 0 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B SMILE FARMS INC. SUBMITS THE FORM 990 TO ITS BOARD OF DIRECTORS PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. WHILE NEITHER THE APPROVAL OF THE FORM 990 OR A REVIEW OF THE 990 IS REQURED UNDER FEDERAL LAW, THE CORPORTATION'S FORM 990 IS SUBMITTED TO EACH MEMBER OF THE BOARD OF DIRECTOR'S VIA (HARD COPY OR EMIAL) BEFORE THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER AND KEY EMPLOYEE SHALL PROMPTLY WHEN ASSUMING THEIR POSITION WITH SMILE FARMS ("SF"), SUBMIT A SIGNED STATEMENT DISCLOSING ANY CONFLICTS OF INTEREST. AT LEAST ANNUALLY THEREAFTER, EACH DIRECTOR, OFFICER AND KEY EMPLOYEE SHALL SUBMIT A SIGNED STATEMENT REGARDING ANY CONFLICT OF INTEREST. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST BETWEEN SF AND ANY INTERESTED PERSON, THE INTERESTED PERSON MUST DISCLOSE TO THE COMPANY'S COMPLIANCE OFFICER. DISCLOSURE SHALL BE MADE TO THE COMPANY'S SECRETARY, WHO SHALL HAVE THE RESPONSIBILITIES OF COMPLIANCE OFFICER WITH RESPECT TO SUCH DISCLOSURE. AFTER THE INTERESTED PARTY HAS DISCLOSED HIS OR HER INTEREST AND ALL OTHER MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON (INCLUDING ALLOWING THE BOARD TO ASK QUESTIONS OF THE INTERESTED PERSON), THE INTERESTED PERSON, IF IN ATTENDANCE, SHALL LEAVE THE GOVERNING BOARD OF COMMITTEE MEETING WHILE THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OF COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD OR COMMITTEE DETERMINES THAT THERE IS A CONFLICT OF INTEREST, THE INTERESTED PERSONS SHALL NOT RETURN TO THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. IN NO EVENT SHALL AN INTERESTED PARTY INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO THE CONFLICT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST AND THE RELATED MATERIAL FACTS, IT SHALL INFORM SUCH PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD SUCH PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING SUCH PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST AND THE RELATED MATERIAL FACTS, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 DURING 2022 THERE WAS NO COMPENSATION TO ANY KEY EMPLOYEE OR TOP MANAGEMENT OFFICIAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: OPENING NET ASSET ADJUSTMENT DUE TO LATE POSTING OF 2021 AUDIT ADJUSTMENTS -21,691. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MCCANN CHARITABLE FOUNDATION INC ONE OLD COUNTRY ROAD 500 CARLE PLACE NY 11514 113328892 CHARITY NY 501(C)(3) PF N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0