Eternal Smiles Foundation
Nonprofit profile at a glance
- EIN
- 994193342
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2024
- Location
- Flower Mound, TX, USA
- Phone
- 2148332271
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $406,083
- Expenses
- $273,277
- Assets
- $150,650
- Liabilities
- $53,730
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- KERRI SMITH (EXECUTIVE DIRECTOR)
- ROBERT JENKINS (BOARD PRESIDENT)
Highest reported compensation
- KERRI SMITH (EXECUTIVE DIRECTOR): $82,316 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We provide orthodontic grants to children of single parents who are in financial need.
What it reported doing in 2025
Orthodontic treatment grants; grant program administration and provider network coordination,; grant application portal and technology infrastructure.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 94
- Accountability: 79
- Sustainability: 49
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 42.4%; rating input score 42
- Program expense ratio: 63%; rating input score 63
- Fundraising efficiency: $34.52 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings
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: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 32.7%; rating input score 82; 82nd percentile among comparable filings
- Total-asset coverage ratio: 0.55; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.36; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 30.1%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 42.4% of revenue deployed · 63% of spending went to programs
- Governance: 4 of 4 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $172K in reported program spending
- Leadership: top reported pay $82K · 5 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 42/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.
- High — Sustainability: Officer compensation ratio scored 11/100.