ChildSmiles Dental Inc

Nonprofit profile at a glance

EIN
882350602
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2022
Location
Mullins, SC, USA
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient

Reported finances

Revenue
$279,590
Expenses
$242,581
Assets
$262,009
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Chanda Mason (President)

People named in this filing

  • Chanda Mason (President)
  • Mae Stevenson (Treasurer)
  • Taunya Bailey (Secretary)

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

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our program focuses on enhancing childrens oral health in Marion County and the broader Pee Dee region. Through educational initiatives preventive services and access to dental care we aim to reduce dental issues among children and promote overall well-being. By collaborating with local partners schools and healthcare providers we strive to create a lasting impact on the oral health of our communitys youngest members.

What it reported doing in 2024

The organization extended its school-based dental prevention program throughout Marion County to offer on-site screenings fluoride varnish applications oral health education and case management for underserved students. The program collaborates with schools to eliminate access obstacles by providing care on-site and arranging referrals for children in need of urgent or restorative treatments. This expansion broadened preventive coverage decreased untreated dental issues and enhanced early intervention opportunities for families with high needs.

Operating model

Revenue model
Donor-supported. 68% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.8%; rating input score 87
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.2%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 35.9% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 191.6% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 86.8% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $243K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.