STUDENTS OFFERING SMILES: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: STUDENTS OFFERING SMILES (EIN 47-2828958)
Tax period: 2021-02-01 to 2022-01-31
Filed: 2022-04-27
IRS object ID: 202221179349300342
Schema version: 2021v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-04-27T11:32:50-05:00	ReturnTs
Tax Period End	2022-01-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	562226954	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LADD MCCALL & ASSOCIATES CPAS PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3185 - 532 WILLIAMSON ROAD	AddressLine1Txt
City	MOORESVILLE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28117	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-02-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	472828958	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STUDENTS OFFERING SMILES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	STUD	BusinessNameControlTxt
Phone	3056130399	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1463	AddressLine1Txt
City	DAVIDSON	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28036	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARIANO J DOBLE	PersonNm
Person Title	SECRETARY/TREASURER	PersonTitleTxt
Phone	3056130399	PhoneNum
Signature	2022-04-25	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MARIANO J	PersonFirstNm
Person Last	DOBLE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	W KELLY HILL	PreparerPersonNm
PTIN	P00632275	PTIN
Phone	7046647201	PhoneNum
Preparation	2022-04-25	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARIANO J DOBLE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	138 O HENRY AVE	AddressLine1Txt
City	DAVIDSON	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28036	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$48,623	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Activity Or Mission	THE DEVELOPMENT, ORGANIZATION, AND DELIVERY OF EVENTS FOR THE PUBLIC THAT FOCUS ON AIDING ILL CHILDREN LIFT THEIR SPIRITS DURING LONG PERIODS OF HOSPITALIZATION.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$5,991	CYContributionsGrantsAmt
CY Program Service Revenue	$42,631	CYProgramServiceRevenueAmt
CY Investment Income	$1	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
CY Total Revenue	$48,623	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$18,746	CYOtherExpensesAmt
CY Total Expenses	$18,746	CYTotalExpensesAmt
CY Revenues Less Expenses	$29,877	CYRevenuesLessExpensesAmt
Total Assets BOY	$298	TotalAssetsBOYAmt
Total Assets EOY	$30,175	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$298	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$30,175	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE DEVELOPMENT, ORGANIZATION AND DELIVERY OF EVENTS FOR THE PUBLIC THAT FOCUS ON AIDING ILL CHILDREN LIFT THEIR SPIRTS DURING LONG PERIODS OF HOSPITALIZATION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Revenue	$42,631	RevenueAmt
Desc	VISITS TO CHILDREN HOSPITALS.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$18,413	ExpenseAmt
Desc	VISIT TO CHILDREN HOSPITALS.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$18,413	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$18,413	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MARIANO J DOBLE	PersonNm
Phone	3056130399	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	138 O HENRY AVE	AddressLine1Txt
City	DAVIDSON	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28036	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CAROLINA G DOBLE
FUNDRAISING	12.00	Yes (X)	$0	$0	$0
MARIANO J DOBLE
SECRETARY/TR	5.00	Yes (X)	$0	$0	$0
NICILE G DOBLE
PRESIDENT	2.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$5,991	AllOtherContributionsAmt
Total Contributions	$5,991	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TURKEY TROT	Desc
Total Revenue Column	$42,631	TotalRevenueColumnAmt
Related Or Exempt Func Income	$42,631	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$42,631	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$48,623	TotalRevenueColumnAmt
Related Or Exempt Func Income	$42,632	RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$300	TotalAmt
Management And General	$300	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
COGS	$18,413	$18,413
BANK CHARGES	$33		$33

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,746	TotalAmt
Program Services	$18,413	ProgramServicesAmt
Management And General	$333	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$298	BOYAmt
EOY	$30,175	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$298	BOYAmt
EOY	$30,175	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$298	BOYAmt
EOY	$30,175	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$298	BOYAmt
EOY	$30,175	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$298	BOYAmt
EOY	$30,175	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$29,877	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$286	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$323	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$145	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$216	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,991	CurrentTaxYearAmt
Total	$6,961	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$286	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$323	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$145	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$216	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,991	CurrentTaxYearAmt
Total	$6,961	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$6,961	PublicSupportTotal170Amt
Total Support	$6,961	TotalSupportAmt
Gross Receipts Rltd Activities	$42,632	GrossReceiptsRltdActivitiesAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4D	VISIT TO CHILDREN HOSPITALS.
FORM 990, PAGE 6, PART VI, LINE 11B	SOS FORM 990 IS PREPARED BY THE BUSINESS MANAGER. IT IS SUBMITTED FOR REVIEW, BEFORE IT IS FILED, TO ALL BOARD MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 12C	SOS CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, AND EMPLOYEES. SOS REQUIRES OFFICERS AND DIRECTORS TO COMPLETE A CONFLICTS DISCLOSURE FORM ANNUALLY, AND USES THE INFORMATION ON THE FORM TO MONITOR ANY POTENTIAL CONFLICTS. EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS. CONFLICTS INVOLVING EMPLOYEES, OTHER THAN THE EXECUTIVE DIRECTORS, ARE REVIEWED AND RESOLVED BY THE EXECUTIVE DIRECTOR. CONFLICTS INVOLVING OFFICERS, DIRECTORS, OR THE EXECUTIVE DIRECTOR, ARE REVIEWED AND RESOLVED BY THE BOARD. NO ONE WITH A CONFLICT IS ALLOWED TO PARTICIPATE IN ANY AFFECTED DECISION.
FORM 990, PAGE 6, PART VI, LINE 19	SOS MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE ON REQUEST, AND POSTS ITS FINANCIAL STATEMENTS (AS PART OF FORM 990)