Smiles Beyond the Bars
Nonprofit profile at a glance
- EIN
- 611701330
- IRS 990 coverage
- 2020–2020
- Forms available
- Form 990 2020, Form 990-N 2013
- Location
- Phoenix, AZ, USA
- Phone
- 4802789651
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Health Treatment Facilities, Primarily Outpatient
Reported finances
- Revenue
- $288,672
- Expenses
- $230,063
- Assets
- $131,169
- Liabilities
- $3,374
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Linda Parker Smith (CEO)
- Maureen Perry (President)
Highest reported compensation
- Linda Parker Smith (CEO): $47,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
In partnership with the finest professionals in the dental community, Smiles and Beyond extends comprehensive dental services to the formally incarcerated, victims of domestic violence, sober and drug-free women and men. Participants have been out of prison for at least one year. Smiles and Beyond gives its participants not just a new smile, but a chance to help themselves.
What it reported doing in 2020
Carefully vetted 21-24 participants to qualify for restoration of a healthy smile. Additionally, to maintain the ongoing recruitment and retention of a quality dental and lab professionals network; providing the best services to the sober and drug free, formerly incarcerated men and women, or survivors of domestic violence who are committed to turning their lives around. Smiles and Beyond is committed to maintaining its 0% recidivism rate. With a goal to treat at least 45 deserving recipients, the recruitment of dental and lab services remained of paramount importance. Program Service Impact: # dentists participating-23 with 39 others available to provide services to participants, if asked. # labs participating- 12. # labs recruited-1. # potential participant inquiries received: 89. # participants accepted: 16. # not accepted: 14. # participants completed: 15. # participants currently being treated: 12. Those awaiting acceptance: 5. # Satisfaction survey completed by: 11 dentists, 2 labs and 13 participants.
Operating model
- Revenue model
- Donor-supported. 70% 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
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 26
- Transparency & Controls: 92
- Accountability: 69
- Sustainability: 47
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.4%; rating input score 27
- Program expense ratio: 34.4%; rating input score 34
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 83.3%; rating input score 83; 21st percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20.3%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 0.57; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 20.4%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 27.4% of revenue deployed · 34.4% of spending went to programs
- Governance: 5 of 6 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $79K in reported program spending
- Leadership: top reported pay $47K · 6 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 27/100.
- Moderate — Financial Efficiency: Program expense ratio scored 34/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Sustainability: Officer compensation ratio scored 23/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.