Smile America Partners Children's Charity
Nonprofit profile at a glance
- EIN
- 831631420
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Salt Lake City, UT, USA
- Phone
- 5172431597
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.
Reported finances
- Revenue
- $79,839
- Expenses
- $109,678
- Assets
- $9,683
- Liabilities
- $39,522
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Dr Tanner Clark DMD (President, Board Chair)
- Dr Igor Reizenson DDS (Vice President, Board Vice Chair)
People named in this filing
- Dr Tanner Clark DMD (President, Board Chair)
- Dr Igor Reizenson DDS (Vice President, Board Vice Chair)
- Lisa O'Connor (Secretary, Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Dental Health Education and Childrens Dental Services
What it reported doing in 2025
Childrens Dental Health Big Smiles PartnershipAssist Big Smiles with in-school dental supplies for underserved children
Operating model
- Revenue model
- Donor-supported. 100% 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
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 100
- Sustainability: 17
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.9%; rating input score 88
- Program expense ratio: 64%; rating input score 64
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -37.4%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.09; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 4.08; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 87.9% of revenue deployed · 64% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $70K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- 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 — Sustainability: Operating margin scored 15/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.