Little Smiles Inc
Nonprofit profile at a glance
- EIN
- 650963754
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Palm Beach Gardens, FL, USA
- Phone
- 5618994700
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Patient Services - Entertainment, Recreation
Reported finances
- Revenue
- $1,440,205
- Expenses
- $1,450,177
- Assets
- $1,814,606
- Liabilities
- $117,111
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Samantha Shepherd (President)
- Robin Colvin (Vice President)
Highest reported compensation
- Brittany Perdigon (Executive Dir.): $108,207 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Organization's mission is to help kids be kids during difficult times by providing gifts and fun activities to children experiencing hardships.
What it reported doing in 2024
Children's Program: Little Smiles (LS)impacted over 60,000 individuals this year at over 39 pediatric facilities in southeast Florida, central North Carolina, and Western New York, which includes collecting over 22,500 toys for children served during the FL annual Holiday Toy Drive. The activities that serve the most children year-round include: providing emergency comfort food, treasure box toys and festivities held inside of facilities. Kids received items like a late-night meal in an emergency room, a comfortable pair of pajamas, an electronic device or memorabilia form their favorite sports star - all to give them much needed feelings of joy, strength, and hope. LS received requests for its program activities from pediatric professionals helping children heal physically and emotionally, and often partners with other organizations as the need arises. LS programs were made possible by over 200 volunteers working multiple events this year. 91% of all activities occur in Florida. Project S.M.I.L.E. is a sub-program of LS that works with law enforcement agencies to provide basic needs to children experiencing homelessness, abuse, and/or other traumas. Basic necessities include, but are not limited to, clothing, shoes, underwear, socks, hygiene supplies, and school supplies. LS successfully replicated its Project S.M.I.L.E. program at its location in Western New York in 2022.
Operating model
- Revenue model
- Donor-supported. 65% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 83
- Accountability: 90
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.3%; rating input score 93
- Program expense ratio: 92.7%; rating input score 93
- Fundraising efficiency: $22.32 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 4th 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: -0.7%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 1.25; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 7.5%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 11.6% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: 8.9% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 14.1% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 93.3% of revenue deployed · 92.7% of spending went to programs
- Governance: 13 of 10 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $108K · 10 people listed
- Consistency: 28 of 30 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors
- Filing history: 5 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 33/100.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.