Healthy Smiles Mobile Dental Foundation

Nonprofit profile at a glance

EIN
770530538
IRS 990 coverage
2014–2018
Forms available
Form 990 2018
Location
Biola, CA, USA
Phone
5592296437
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient

Official website

Reported finances

Revenue
$1,179,370
Expenses
$808,827
Assets
$744,319
Liabilities
$210,543

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • SUSAN KODAMA (President & CEO)

Highest reported compensation

  • SUSAN KODAMA (President & CEO): $64,817 total reported compensation
  • TAI HARTMAN (Executive Dir.): $50,525 total reported compensation
  • MICHAEL ALIJANI DDS (Dental Director): $28,108 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a mobile dental clinic in order to provide dental services to under-served children and communities.

What it reported doing in 2018

Operate a mobile dental clinic and provide dental services to under-served children and communities.

Operating model

Revenue model
Donor-supported. 60% 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

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 92
  • Accountability: 68
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.4%; rating input score 55
  • Program expense ratio: 82.5%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 60%; rating input score 60; 11th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.4%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 27% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 55.4% of revenue deployed · 82.5% of spending went to programs
  • Governance: 3 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $667K in reported program spending
  • Leadership: top reported pay $65K · 6 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2014 to 2018
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.