Hearts and Smiles Foundation
Nonprofit profile at a glance
- EIN
- 030595967
- IRS 990-EZ coverage
- 2010–2011
- Forms available
- Form 990-EZ 2011
- Location
- North Wales, PA, USA
- Phone
- 2156694221
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Heart and Circulatory System Diseases, Disorders
Reported finances
- Revenue
- $36,053
- Expenses
- $63,460
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
7 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide assistance in the form of clothing, toys, books, gift cards, and other necessary items for daily living to low-income families
What it reported doing in 2011
Children & Youth Services, General/Other: During this fiscal year, through its Wish List programs the organization personally delivered items for children and their care-givers.
Operating model
- Revenue model
- Other-operating. 72% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 82
- Sustainability: 5
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.9%; rating input score 75
- Program expense ratio: 42.5%; rating input score 43
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -76%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 156.3% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 96.3% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: -200% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 74.9% of revenue deployed · 42.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $27K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 7 of 8 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 2 filing years from 2010 to 2011
- 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: Program expense ratio scored 43/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 9/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.