2024-10-18T11:10:26-05:00 2023-12-31 581367012 HLB GROSS COLLINS PC 3330 CUMBERLAND BOULEVARD 1000 ATLANTA GA 30339 990 2023-01-01 455352968 BLACK GIRLS SMILE INC BLAC 3476694229 352 UNIVERSITY AVENUE SW UNIT W1117 ATLANTA GA 30310 LAUREN CARSON EXECUTIVE DIRECTOR 3476694229 2024-10-17 1 0 BRITTANY CLIFF P01790195 7704331711 2023 2024-10-15 13:58:12Z LAUREN CARSON 352 UNIVERSITY AVENUE SW UNIT W1117 ATLANTA GA 30310 1412901 0 X WWW.BLACKGIRLSSMILE.ORG X 2012 GA WE ARE DEDICATED TO ENCOURAGING POSITIVE MENTAL HEALTH EDUCATION, RESOURCES, AND SUPPORT GEARED TOWARD YOUNG BLACK WOMEN AND GIRLS. 8 8 6 300 0 0 1908230 1412901 0 0 0 0 0 0 1908230 1412901 0 0 0 0 167006 365691 0 0 122028 1903470 1208783 2070476 1574474 -162246 -161573 488408 342064 41411 56640 446997 285424 X BLACK GIRLS SMILE, INC.'S MISSION IS GROUNDED IN RESEARCH, FOCUS GROUP FINDINGS, AND PERSONAL EXPERIENCES HIGHLIGHTING THE UNDER-SERVED AND UNDERREPRESENTED MENTAL HEALTH NEEDS OF YOUNG BLACK WOMEN. THE ORGANIZATION ENVISIONS A SOCIETY THAT THROUGH THE NORMALIZATION AND DIALOGUE SURROUNDING MENTAL WELLNESS, ALL INDIVIDUALS, INCLUDING YOUNG BLACK FEMALES, AREPROVIDED EDUCATION, SUPPORT AND RESOURCES NECESSARY TO LEAD MENTALLY HEALTHY LIVES. 0 0 622202 THE ORGANIZATION ENVISIONS A SOCIETY THAT THROUGH THE NORMALIZATION AND DIALOGUE SURROUNDING MENTAL WELLNESS, ALL INDIVIDUALS, INCLUDING YOUNG BLACK FEMALES, ARE PROVIDED EDUCATION, SUPPORT AND RESOURCES NECESSARY TO LEAD MENTALLY HEALTHY LIVES. 622202 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 51 0 1 6 1 0 0 0 0 1 1 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X LAUREN CARSON 4042145007 384 NORTHYARDS NW ATLANTA GA 30313 LAUREN CARSON EXECUTIVE DIRECTOR 50.00 X X 98167 0 0 JEWELL GOODING VICE PRESIDENT 1.00 X X 0 0 0 JACQUELINE DEMENT TREASURER 1.00 X X 0 0 0 JANELLE CHRISTIAN BOARD MEMBER 1.00 X 0 0 0 DR AYANNA ABRAMS BOARD MEMBER 1.00 X 0 0 0 QURANNA KHAN-COLEY BOARD MEMBER 1.00 X 0 0 0 JASMINE WADE SECRETARY 1.00 X X 0 0 0 JASMIN FORTS PRESIDENT 1.00 X X 0 0 0 98167 0 0 0 0 0 0 0 1412901 363950 1412901 1412901 0 0 0 X 98166 57147 30352 10667 209840 122157 64881 22802 25638 14849 8604 2185 32047 14053 15441 2553 166704 1285 165419 286036 206066 51085 28885 67171 38953 26260 1958 5371 103 5268 27421 1535 25531 355 157781 77360 41873 38548 1688 1688 3033 45 2988 IN-KIND SUPPORT 363950 14094 349856 EVENTS 75544 62540 6161 6843 DUES AND SUBSCRIPTIONS 18021 3731 12868 1422 STAFF DEVELOPMENT & TRA 11055 11055 25008 8284 10914 5810 1574474 622202 830244 122028 359039 308105 112002 17000 11043 10399 9082 2522 6324 6560 488408 342064 36608 6439 4803 50201 41411 56640 X 156609 285424 290388 0 446997 285424 488408 342064 -161573 0 X X 0 1 X 1 0 X 180809 825946 1908230 1412901 4327886 180809 825946 1908230 1412901 4327886 4327886 4327886 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9082 2522 6560 6560 ACCRUED EXPENSES 5901 CREDIT CARD LIABILITIES 44300 50201 X 1412901 0 1412901 0 1412901 1574474 0 1574474 0 1574474 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAIN INCOME TAXES IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES. FASB ASC 740 PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX PROVISIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FINANCIAL STATEMENTS, FASB ASC 740 REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS WOULD MORE-LIKELY-THAN-NOT BE SUSTAINED IF CHALLENGED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MOST-LIKELY-THAN-NOT THRESHOLD SHOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE YEAR DETERMINED. MANAGEMENT HAS EVALUATED TAX POSITIONS TAKEN AND IS UNAWARE OF ANY UNRECOGNIZED TAX POSITIONS IN EXISTENCE AS OF DECEMBER 31, 2023. X PROGRAMMATIC SUPPORT 0 349856 FMV X INTERSECTIONALITY WORKSHOPS 0 14094 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS AVAILABLE UPON REQUEST AFTER REVIEW BY THE OFFICERS AND BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARDDELEGATED POWERS AND STAFF MEMBER SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY; B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS BGS IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 1. A VOTING MEMBER OF THE GOVERNING BOARD WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM BGS FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. 2. A VOTING MEMBER OF ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM BGS FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. 3. NO VOTING MEMBER OF THE GOVERNING BOARD OR ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM BGS, EITHER INDIVIDUALLY OR COLLECTIVELY, IS PROHIBITED FROM PROVIDING INFORMATION TO ANY COMMITTEE REGARDING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ALL TAX AND ACCOUNTING FORMS ARE REVIEWED BY THE DIRECTOR OF FINANCE AND ADMINSTRATION AND THE CEO. ONCE THEY ARE SATISFIED IT IS PRESENTED TO THE TREASURER OF THE BOARD OF DIRECTORS FOR HIS REVIEW. THEN FORM 990 IS PRESENTED TO THE ENTIRE BOARD FOR REVIEW AND APPROVAL FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 128,788. MANAGEMENT AND GENERAL EXPENSES 25,007. FUNDRAISING EXPENSES 26,647. TOTAL EXPENSES 180,442. THERAPY: PROGRAM SERVICE EXPENSES 36,321. MANAGEMENT AND GENERAL EXPENSES 663. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,984. VIDEOGRAPHY: PROGRAM SERVICE EXPENSES 3,118. MANAGEMENT AND GENERAL EXPENSES 335. FUNDRAISING EXPENSES 400. TOTAL EXPENSES 3,853. EVENT SPEAKER: PROGRAM SERVICE EXPENSES 505. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 505. THIRD PARTY CONTRACTORS: PROGRAM SERVICE EXPENSES 500. MANAGEMENT AND GENERAL EXPENSES 1,820. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,320. MARKETING: PROGRAM SERVICE EXPENSES 36,342. MANAGEMENT AND GENERAL EXPENSES 20,592. FUNDRAISING EXPENSES 1,838. TOTAL EXPENSES 58,772. OTHER CONTRACTORS: PROGRAM SERVICE EXPENSES 492. MANAGEMENT AND GENERAL EXPENSES 2,668. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,160. FORM 990,PART XII, LINE 2C: TAXPAYER DID NOT MAKE ANY CHANGES TO THE OVERSIGHT PROCESS OR SELECTION PROCESS FOR ITS INDEPENDENT ACCOUNTANT AND AUDITOR.