JUST KEEP SMILING INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: JUST KEEP SMILING INC (EIN 20-1763866)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-17
IRS object ID: 202533219349327493
Schema version: 2024v5.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-17T22:20:17-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	263353275	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WYLIE & ASSOCIATES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2430 US HIGHWAY 27 SUITE 330-258	AddressLine1Txt
City	CLERMONT	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34714	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201763866	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JUST KEEP SMILING INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JUST	BusinessNameControlTxt
Phone	2052810419	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1565	AddressLine1Txt
City	GARDENDALE	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35071	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SUE JEFFREYS	PersonNm
Person Title	FOUNDER/COORDINATOR	PersonTitleTxt
Phone	2052810419	PhoneNum
Signature	2025-11-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	HEATHER C WYLIE	PreparerPersonNm
PTIN	P00397019	PTIN
Phone	2052811129	PhoneNum
Preparation	2025-11-17	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SUE JEFFREYS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1565	AddressLine1Txt
City	GARDENDALE	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35071	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$280,402	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.JUSTKEEPSMILING.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2007	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	PROVIDE FINANCIAL ASSISTANCE TO FAMILIES OF CRITICALLY ILL CHILDREN	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$62,681	PYContributionsGrantsAmt
CY Contributions Grants	$180,574	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$7,161	PYInvestmentIncomeAmt
CY Investment Income	$25,879	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$69,842	PYTotalRevenueAmt
CY Total Revenue	$206,453	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
PY Other Expenses	$97,515	PYOtherExpensesAmt
CY Other Expenses	$309,189	CYOtherExpensesAmt
PY Total Expenses	$97,515	PYTotalExpensesAmt
CY Total Expenses	$309,189	CYTotalExpensesAmt
PY Revenues Less Expenses	-$27,673	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$102,736	CYRevenuesLessExpensesAmt
Total Assets BOY	$471,489	TotalAssetsBOYAmt
Total Assets EOY	$364,338	TotalAssetsEOYAmt
Total Liabilities BOY	$9,044	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,031	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$462,445	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$362,307	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE FINANCIAL ASSISTANCE TO FAMILIES OF CRITICALLY ILL CHILDREN	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$232,070	ExpenseAmt
Revenue	$180,574	RevenueAmt
Desc	PROVIDE FINANCIAL ASSISTANCE TO FAMILIES OF CRITICALLY ILL CHILDREN. FINANCIAL ASSISTANCE IS PROVIDED THROUGH THE MEANS OF PAYMENT OF FAMILIES' UTILITY BILLS, MORTGAGE OR RENT PAYMENTS AND FUEL GAS CARDS.	Desc
Total Program Service Expenses	$232,070	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	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	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	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	false	ConflictOfInterestPolicyInd
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	AL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SUE JEFFREYS	PersonNm
Phone	2052810419	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1565	AddressLine1Txt
City	GARDENDALE	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35071	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
PATRICE BROOKS
FOUNDER/DIRE	15.00	Yes (X)	$9,600	$0	$0
JEANNE BUSBY
BRD MEMBER	1.00	Yes (X)	$0	$0	$0
SCOTT CICERO
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
BILLY COOK
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
DEBRA COOK
FOUNDER	5.00	Yes (X)	$0	$0	$0
TODD HOLDER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
SUE JEFFREYS
FOUNDER/COOR	5.00	Yes (X)	$0	$0	$0	Yes (X)
EDWARD MERRELL
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
ERIC REED
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
SHAY SHELLNUT
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
RUSS TAYLOR
BOARD PRESID	1.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$9,600	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$180,574	AllOtherContributionsAmt
Total Contributions	$180,574	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,357	TotalRevenueColumnAmt
Exclusion	$19,357	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$79,000	SecuritiesAmt
Other	$1,471	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$73,949	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$5,051	SecuritiesAmt
Other	$1,471	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,522	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,051	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,471	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$206,453	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,051	RelatedOrExemptFuncIncomeAmt
Exclusion	$20,828	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$15,508	TotalAmt
Management And General	$15,508	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$12,000	TotalAmt
Management And General	$12,000	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$474	TotalAmt
Management And General	$474	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,918	TotalAmt
Management And General	$1,918	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$6,727	TotalAmt
Management And General	$6,727	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$13,810	TotalAmt
Management And General	$13,810	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,087	TotalAmt
Management And General	$1,087	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PYMTS FAMILY ASSISTANCE	$232,070	$232,070
OTHER CONSULTING SERVICES	$21,038		$21,038
BANK CHARGES	$3,579		$3,579
BUSINESS MEALS	$703		$703

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$275	TotalAmt
Management And General	$275	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$309,189	TotalAmt
Program Services	$232,070	ProgramServicesAmt
Management And General	$77,119	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$110,813	BOYAmt
EOY	$65,793	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$360,676	BOYAmt
EOY	$298,545	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$471,489	BOYAmt
EOY	$364,338	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$9,044	BOYAmt
EOY	$2,031	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,044	BOYAmt
EOY	$2,031	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$462,445	BOYAmt
EOY	$362,307	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$462,445	BOYAmt
EOY	$362,307	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$471,489	BOYAmt
EOY	$364,338	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$102,736	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,598	NetUnrlzdGainsLossesInvstAmt
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)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$289,161	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$260,039	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$368,041	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$62,681	CurrentTaxYearMinus1YearAmt
Current Tax Year	$180,574	CurrentTaxYearAmt
Total	$1,160,496	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$289,161	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$260,039	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$368,041	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$62,681	CurrentTaxYearMinus1YearAmt
Current Tax Year	$180,574	CurrentTaxYearAmt
Total	$1,160,496	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,160,496	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,481	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,463	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18,400	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,921	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,357	CurrentTaxYearAmt
Total	$67,622	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,481	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,463	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18,400	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,921	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,357	CurrentTaxYearAmt
Total	$67,622	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$299,642	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$272,502	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$386,441	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$69,602	CurrentTaxYearMinus1YearAmt
Current Tax Year	$199,931	CurrentTaxYearAmt
Total	$1,228,118	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.94490	PublicSupportCY509Pct
Public Support PY509	0.95250	PublicSupportPY509Pct
Investment Income CY	0.06000	InvestmentIncomeCYPct
Investment Income PY	0.05000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 AND RELATED SCHEDULES IS MADE AVAILABLE TO THE BOARD MEMBERS AND OFFICERS FOR THEIR REVIEW PRIOR TO THE SUBMISSION OF THE FORM 990 AND RELATED SCHEDULES.
FORM 990, PAGE 6, PART VI, LINE 19	JUST KEEP SMILING, INC. MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.