Reasons to Smile Foundation Inc

Nonprofit profile at a glance

EIN
882028294
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Chatham, NJ, USA
Phone
9739371552
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$31,523
Expenses
$17,539
Assets
$116,147

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Karen Bellas (President)

People named in this filing

  • Karen Bellas (President)
  • Rosamaria Bagnara (Job training facilitator/therapist)
  • Karen Yutsus (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Job training support for the developmentally and intellectually disabled

What it reported doing in 2025

Breakfast for Dinner and Baking Program which provides specific job training in a restaurant setting and cookie baking for developmentally disabled young adults

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 82
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.1%; rating input score 41
  • Program expense ratio: 67.4%; rating input score 67

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 44.4%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 6.62; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 56.2%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 79% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: -38.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 29.1% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 41.1% of revenue deployed · 67.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $12K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.