ROCKPORT — Ten-year-old Jacob Murray of Camden knows a lot about fundraising for big causes, by walking and raising money. His family has participated in cancer and Alzheimer's disease walks, and recently added a diabetes walk to their to-do list, since 11-year-old sister Shuana was recently diagnosed with the disease.

His two-week fundraiser for the National Brain Tumor Society — on behalf of his best friend, Will Smith of Rockport, and Smith’s father, William “Billy” Smith, who was diagnosed two years with a brain tumor — ended Nov. 22. Murray and Smith raised $1,222 for the organization, $769.80 of it in the last four days, between Nov. 19 and Nov. 22.

Sitting at a table inside the Laugh Loud Smile Big cupcake and party goods store, off Route 90 in Rockport last Tuesday afternoon, Jacob and his best friend, Will Smith of Rockport, came bounding in, their voices loud with excitement and anticipation.

Jacob had a yellow folder in his hands. Opened up, the pocket on the right had pages of math homework and the pocket on the left had a sheet of graph paper with a list of numbers he has meticulously been adding to and tabulating.

Without skipping a beat, Jacob opened an envelope that had been waiting for him. Inside was a check and he wrote down the amount of it on the graph paper. He also asked his mom, Vicki, how much money in cupcake sales he had to add that day.

"$342.50, plus $50, plus $60, that's one, two, $452.20," said Jacob, adding the numbers in his head.

Two weeks ago, Jacob took on a new cause, his own idea, to help his best friend.

As Jacob tells it, he saw a photo on his mom's Facebook page of Will and his family. The Smiths - including Billy, wife and mother Heather, Will and daughter Olivia, were participating in the National Brain Tumor Society's Boston Brain Tumor 5K Run/Walk Oct. 26.

"Jacob has always tried to do nice things for others, and he's always been a part of the walks we do for family members that have had cancer, Alzheimer's and now diabetes," said Vicki, also the owner of Laugh Loud Smile Big.

"When he saw Will and Billy, doing the walk, he told me he wanted to help them," said Vicki.

So Jacob started brainstorming, and came up with the idea to sell cupcakes to raise money for Billy and the Brain Tumor Society.

He sat inside the store and planned it all out, and wrote up a sign that hangs on the window in front of his mom's cupcake creations.

He and Will made a list of flavors they would feature each day for two weeks, and on top of each cupcake would be a fondant brain.

"Billy has a tumor in his brain, so I wanted to put a brain on it because we are raising money for the National Brain Tumor Society," said Jacob.

"So we looked up pictures of brains and went with fondant," said Will.

The brain cupcakes sell for $2.50 each, and on the first day, Jacob and Will made $100. In six days, they have sold 153 cupcakes, with some people making cash donations to add to boys' effort.

The boys have been using social media, mostly Facebook, to tell people about the brain cupcakes.

"We have posted it on Billy's Facebook page, the National Brain Tumor's page, my mom's page and now Camden National Bank wants to sponsor us by putting a link on their page," said Jacob.

They have until Saturday to raise money to be included in the Boston Brain Tumor Walk fundraiser, and they plan to donate it all to Team Smith.

Jacob's mother is a big supporter of his endeavors, since she and her staff have been baking and making the fondant brains, which she said turned out to be pretty tedious to make look authentic.

"I am doing it to be nice to Jacob, as he's being nice to a friend," said Vicki. "He and Will took this project on, and it's been a great positive project for them. It's a positive spin on what has been a scary thing for Will and his family."

She said that prior to two weeks ago, she didn't know Will's father. And she only knew about his brain tumor through posts and photos online on Facebook. But she said knows a lot more, because everyone who comes in to buy brain cupcakes have a story to tell about Billy and his family, how they met or what they have in common.

"It's been really heartwarming and people just want to help. They didn't know how before, and they didn't know the Brain Tumor Society existed, but now more of us know," said Vicki.

Vicki also said that for Jacob, this isn't about educating people about serious diseases, as much as it's about trying to help a friend who has a serious disease. It's been a great lesson, and a pay-it-forward endeavor for everyone, including those in the community who have been buying cupcakes with brains on them.

Billy Smith said, "It's crazy that a little guy like that could be so thoughtful, caring and concerned, and wanting to help others and help the cause. And that he's doing it because of Will being his best friend and that I have a brain tumor."

Smith said his kids are doing pretty well, knowing their dad's health situation as much as they do.

"They understand what I'm going through and the minor struggles that I have living with it, but if anything, I try to keep a positive attitude," said Smith. "This project, Jacob's project, helps. I try to continue to find positive ways to live with a brain tumor and this is one of those ways."

Related links:

• Laugh Loud Smile Big on Facebook

• LaughLoudSmileBig.com

• Boston Brain Tumor Walk: Team Smith fundraising page

• National Brain Tumor Society

Editorial Director Holly S. Edwards can be reached at hollyedwards@penbaypilot.com or 706-6655.