ZOES BEST FRIEND INC: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: ZOES BEST FRIEND INC (EIN 20-4409296)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-04-23
IRS object ID: 202611139349100716
Schema version: 2025v4.1
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-PF
Investments Corp Stock Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-04-23T07:26:02-07:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	204409296	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ZOE'S BEST FRIEND INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ZOES	BusinessNameControlTxt
Phone	2036716088	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1035 COLEMAN ROAD	AddressLine1Txt
City	CHESHIRE	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	06410	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KATHRYN SMITH	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	2036716088	PhoneNum
Signature	2026-04-23	SignatureDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$1,235,916	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$13	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$13	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$47,188	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$47,188	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$1,014	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$48,510	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$1,014	CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm	$0	NetSTCapitalGainAdjNetIncmAmt
Gross Profit Rev And Expnss	$0	GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss	$0	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$48,215	TotalRevAndExpnssAmt
Total Net Invst Incm	$48,215	TotalNetInvstIncmAmt
Total Adj Net Incm	$0	TotalAdjNetIncmAmt
Legal Fees Rev And Expnss	$0	LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss	$0	AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss	$9,670	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$9,670	OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss	$372	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$372	TaxesNetInvstIncmAmt
Deprec And Dpltn Rev And Expnss	$0	DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss	$5	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$10,047	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$10,042	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$51,182	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$51,182	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$61,229	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$10,042	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$51,182	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$13,014	ExcessRevenueOverExpensesAmt
Net Investment Income	$38,173	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$108,367	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$94,340	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$94,340	SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY	$0	RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY	$0	OtherNtsAndLoansRcvblEOYAmt
Corporate Stock BOY	$716,967	CorporateStockBOYAmt
Corporate Stock EOY	$717,980	CorporateStockEOYAmt
Corporate Stock EOYFMV	$1,141,576	CorporateStockEOYFMVAmt
Land Bldg Investments EOY	$0	LandBldgInvestmentsEOYAmt
Other Investments EOY	$0	OtherInvestmentsEOYAmt
Land EOY	$0	LandEOYAmt
Other Assets BOY	$0	OtherAssetsBOYAmt
Other Assets EOY	$0	OtherAssetsEOYAmt
Other Assets EOYFMV	$0	OtherAssetsEOYFMVAmt
Total Assets BOY	$825,334	TotalAssetsBOYAmt
Total Assets EOY	$812,320	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,235,916	TotalAssetsEOYFMVAmt
Loans From Officers EOY	$0	LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY	$0	MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY	$0	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$0	OtherLiabilitiesEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$825,334	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$812,320	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$825,334	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$812,320	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$825,334	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$812,320	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$825,334	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$13,014	ExcessRevenueOverExpensesAmt
Subtotal	$812,320	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$812,320	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	DepreciationDepreciationAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	FMV As Of123169FMVAsOf123169Amt	Adjusted Basis As Of123169AdjustedBasisAsOf123169Amt	Excess FMV Over Adjusted BssExcessFMVOverAdjustedBssAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
JOHN HANCOCK SEAPORT	P	2024-04-19	2025-03-25	$20,527	$0	$20,544	-$17	$0	$0	$0	-$17
JOHN HANCOCK SEAPORT	P	2019-08-27	2025-03-25	$27,982	$0	$26,951	$1,031	$0	$0	$0	$1,031
JOHN HANCOCK DISCIPLINED	P	2019-08-27	2025-06-11	$1	$0	$1	$0	$0	$0	$0	$0

Field	Value	IRS element (for citing)
Capital Gain Net Income	$1,014	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	-$17	NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$531	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$531	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$531	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$99	EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits	$99	TotalPaymentsAndCreditsAmt
Original Return Tax Paid	$99	OriginalReturnTaxPaidAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$18	EsPenaltyAmt
Tax Due	$450	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CT	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	SHANNON SMITH	IndividualWithBooksNm
Phone	2035304212	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1035 COLEMAN ROAD	AddressLine1Txt
City	CHESHIRE	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	064103221	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
KATHRYN SMITH
1035 COLEMAN RD	CHESHIRE	CT	06410	PRESIDENT	10.00	$0	$0	$0
STEPHEN SMITH
1035 COLEMAN RD	CHESHIRE	CT	06410	VICE PRES.	0.00	$0	$0	$0
SHANNON SMITH
1035 COLEMAN RD	CHESHIRE	CT	06410	TREASURER	0.00	$0	$0	$0
KERI WATKINS
1035 COLEMAN RD	CHESHIRE	CT	06410	SECRETARY	0.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k	0	ContractorPaidOver50kCnt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$1,095,927	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$111,465	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,207,392	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$1,207,392	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$18,111	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,189,281	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$59,464	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$59,464	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$531	TaxBasedOnInvestmentIncomeAmt
Total Tax	$531	TotalTaxAmt
Distributable Before Adj	$58,933	DistributableBeforeAdjAmt
Distributable Before Ded	$58,933	DistributableBeforeDedAmt
Distributable As Adjusted	$58,933	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$51,182	ExpensesAndContributionsAmt
Qualifying Distributions	$51,182	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$58,933	DistributableAsAdjustedAmt
Undistributed Income PY	$48,939	UndistributedIncomePYAmt
Excess Distribution Cyov Yr5	$0	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$0	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$0	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$0	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$0	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$0	TotalExcessDistributionCyovAmt
Qualifying Distributions	$51,182	QualifyingDistributionsAmt
Applied To Year1	$48,939	AppliedToYear1Amt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$2,243	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$0	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$0	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$56,690	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$0	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$0	ExcessDistriCyovToNextYrAmt
Excess From Year4	$0	ExcessFromYear4Amt
Excess From Year3	$0	ExcessFromYear3Amt
Excess From Year2	$0	ExcessFromYear2Amt
Excess From Year1	$0	ExcessFromYear1Amt
Excess From Current Year	$0	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NONE	ContributingManagerNm
Shareholder Manager	NONE	ShareholderManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
BALL & SOCKET ARTS
PO BOX 128	CHESHIRE	CT	06410	PC	GENERALPROGRAM	$20,000
GUILFORD PARKS AND RECREATION
32 CHURCH STREET	GUILFORD	CT	06437	PC	GENERALPROGRAM	$1,000
LIMITLESS HORIZONZ IXIL
2 WELD STREET	ROLINDALE	MA	02131	PC	GENERALPROGRAM	$5,182
FRIENDS OF CPFA ARTS PLACE
493 WEST MAIN STREET	CHESHIRE	CT	06410	PC	GENERALPROGRAM	$5,000
BEST FRIENDS ANIMAL SOCIETY
5001 ANGEL CANYON ROAD	KANAB	UT	84741	PC	GENERALPROGRAM	$5,000
IMMIGRANT HOPE PARK CITY
PARK CITY	PARK CITY	UT	84068	PC	GENERALPROGRAM	$10,000
OPEN DOORS OUTDOORS
326 DUG ROAD	SOUTH GLASTONBURY	CT	06073	PC	GENERALPROGRAM	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$51,182	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$13	ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$47,188	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$1,014	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$48,215	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$48,215	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	See attached PDF file	StockNm
EOY Book Value	$717,980	EOYBookValueAmt
EOYFMV	$1,141,576	EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
LICENSES & FEES
OFFICE EXPENSE	$5

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt
EXCISE TAXES
FOREIGN TAXES	$372	$372