Smile 180 Foundation
Nonprofit profile at a glance
- EIN
- 471654054
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2014
- Location
- Nashville, TN, USA
- Phone
- 8882819396
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Public Health Program (Includes General Health and Wellness Promotion Services)
Reported finances
- Revenue
- $3,869,405
- Expenses
- $3,833,923
- Assets
- $39,764,899
- Liabilities
- $1,865,056
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- DR PHILLIP A WENK (EXECUTIVE DIRECTOR)
Highest reported compensation
- DR PHILLIP A WENK (EXECUTIVE DIRECTOR): $1,462,609 total reported compensation
- JEFFREY BALLARD (DIRECTOR): $1,406,542 total reported compensation
- JEREMY PARK (CHAIR): $20,235 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to provide supporting, sponsoring, and funding programs and initiatives that promote oral healthcare and educational programs to clincs and hospitals that extend the benefits of dentistry to the indigent and other groups found to be dentally deprived or underserved, and also provides educational research programs that advance the science of dentistry.
What it reported doing in 2024
Smile 180 foundation (the "foundation"), located in nashville, Tennessee, is organized to enhance the quality of life for the public and dental communities in the state of Tennessee and beyond. The foundation provides supporting, sponsoring, and funding programs and initiatives that promote oral healthcare and educational programs to clinics and hospitals that extend the benefits of dentistry to the indigent and other groups found to be dentally deprived or underserved, and educational research programs that advance the science of dentistry. The foundation was organized on august 8, 2014. The foundation does this through the support of delta dental of Tennessee.
Operating model
- Revenue model
- Investment-supported. 64% of the money available for current operations came from recurring investment income.
- Distribution model
- Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.
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: 86
- Transparency & Controls: 77
- Accountability: 83
- Sustainability: 56
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 92.2%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 99.2%; rating input score 99; 37th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 85.7%; rating input score 86; 17th 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: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.9%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 10.37; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 71; 71st percentile among comparable filings
- Officer compensation ratio: 9.9%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 0.6% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 15.4% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 92.2% of spending went to programs
- Governance: 6 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $3.5M in reported program spending
- Leadership: top reported pay $1.5M · 8 people listed · 2 of 6 pay-setting controls reported
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 82 filed money-flow records
- Related organizations: 78 filed related-organization links
- 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 9 not reported.
- Moderate — Sustainability: Operating margin scored 37/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.