Kids Smiles Inc

Nonprofit profile at a glance

EIN
300249717
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Norwood, PA, USA
Phone
2153651033
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Official website

Reported finances

Revenue
$8,129,432
Expenses
$7,625,674
Assets
$2,107,600
Liabilities
$137,178

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • CHERYL JANSSEN (CEO/BOARD MEMBER)

Highest reported compensation

  • AFIA AMOAH (PEDIATRIC DENTIST): $241,748 total reported compensation
  • LUCIENNE PINO (CLINICAL DIRECTOR/PEDIATRIC DENTIST): $221,844 total reported compensation
  • NYOMAN MASTRA (CFO): $218,588 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The kids smiles mission is to create positive health behaviors and ensure that every child has access to quality oral healthcare, regardless of ability to pay.

What it reported doing in 2025

Kids smiles, inc. And subsidiary (the organization") is a children's oral health nonprofit organization with dental centers and outreach programs in philadelphia, Pennsylvania. The organization's purpose is to provide access to oral health care and education programs which give optimal treatment and health empowerment to at-risk children with limited or no insurance. More than 90% of kids smiles patients are covered by public insurance or are completely uninsured. The organization's revenues are from contributions, grants, and program fees. A significant amount of revenue received by the organization is from third-party state insurance reimbursement for services provided to insured patients.the kids smiles outreach & education program is the accompaniment to clinical services provided in the dental centers. Through this program, the organization delivers a comprehensive and standardized oral health curriculum that was created by local educators with the purpose of increasing oral health and healthy lifestyle awareness, and improving the overall oral health condition. The organization partners with 200 schools, head start programs, daycare centers, universities, community groups, and health fairs to deliver the curriculum classroom to classroom or in small group settings, and also provides dental screenings and on-site preventive dental care. The oral health curriculum is also delivered in the waiting rooms of the organization's dental centers through the kids smiles dental detective academy program.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.3%; rating input score 85
  • Program expense ratio: 91.2%; rating input score 91
  • Fundraising efficiency: $1.01 raised per $1 spent on fundraising; rating input score 2; 2nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.2%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 14.1%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 85.3% of revenue deployed · 91.2% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $7M in reported program spending
  • Leadership: top reported pay $242K · 22 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $303K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Financial Efficiency: Fundraising efficiency scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.