Back for its second year, “Cause for Laughter” combines a rare blend of joy and community effort for very good affect.

Founded by Kathleen (Kate) Carroll on behalf of her friend, Colleen Kersey Martineau, whose daughter Kelly Martineau’s children face nearly insurmountable health issues, Cause for Laughter raises substantial funds to support their ongoing treatments. Through the efforts of local individuals and businesses, the event enjoys minimal overhead.

“When my beloved friend was losing her battle with cancer, I said ‘go, and I’ll be here for your children and grandchildren’,” says Carroll. “Kelly needs help and I can.” Both of Kelly’s children are autistic and each has additional health concerns from mitochondria to celiac disease and more.

To be held at Mt. Abram again in 2014, the fundraiser is scheduled for Saturday, Jan. 25 at 6 p.m.; the show begins at 7p.m. The entrance fee is $20 (including a $10 voucher toward a 2014 lift ticket at Mt. Abram). Attendees will enjoy a comedy show with Kate Carroll and Jordan Handren-Seavey, live auction, a 50/50 raffle and custom jewelry made on-site by Ellen Jones Rings. Pre-show dinner and drinks can be purchased at Loose Boots. Attendees must be 21 years and older to attend.

Awestruck by the level of support she receives, Kelly Martineau expressed her gratitude by saying of last year’s event, “I saw God in all of you. I’m not sure I can ever express how blessed God has made my life by bringing Tucker and Ava to me and allowing me to be their mother is beyond a privilege. There are surely times when I don’t know “how” we will make it. And then, not a minute too soon, but not a minute too late, my God shows up and delivers a night like he did on Saturday! My dream is to pay it forward to some of the amazing people who have aided in Tucker and Ava’s journey to recovery from autism!”

“While Cause for Laughter has a serious purpose, the event is great fun,” says Carroll. “It’s a joy putting together and the level of support is breathtaking.” Items in the live auction paint a good picture. A partial list includes two nights at any Omni Hotel in North America; dinner for four at the Top Shack at Mt. Abram with Owner Rob Lally; a three-hour private ski lesson with Gould’s Matt Erickson; First Tracks & Breakfast with Karl Strand, Sunday River mountain manager; an autographed copy of Melissa Coleman’s ‘This life in Your Hands;’ and two tickets to the Celtics v. Pacers game on March 1.

Rooster’s Roadhouse, Loose Boots Lounge at Mt. Abram and the Cause for Laughter committee have tickets for sale. The committee works on various aspects of putting on the show and includes: Barbara Brooks, Bethel; Angie Carroll, Bethel;Kate Carroll, Bethel; Ron Carroll, Bethel; Sue Dunn, Gorham Me.; Amy Halsted, Newry; Laurie Knowles Herron, Linda Michaels, Bethel, Ross Michaels.

Carroll noted that additional businesses are involved. She extended particular thanks to Mt. Abram Ski Area, Rooster’s Roadhouse and Royal River Graphics for their support.