Smiles Forever

Nonprofit profile at a glance

EIN
912124636
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Seattle, WA, USA
Phone
2064073855
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$132,342
Expenses
$148,412
Assets
$613,691
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • SANDY KEMPER RDH BS (EXECUTIVE DIRECTOR/PRESIDE)
  • KATIE FLEMING RDH BS (VICE PRESIDENT)

People named in this filing

  • SANDY KEMPER RDH BS (EXECUTIVE DIRECTOR/PRESIDE)
  • KATIE FLEMING RDH BS (VICE PRESIDENT)
  • MIA CLARK RDH (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Smiles forever is a non-profit foundation dedicated to improving the quality of life for impoverished children through free preventative and restorative dentistry. It is supported by a unique educational model for disadvantaged women and mothers to become professional dental hygienists within the smiles forever foundation.

What it reported doing in 2024

Throughout 2024, we achieved significant milestones that strengthened both our programs and our longterm impact. We successfully concluded the pilot program in the community of marquina, where more than 300 children between the ages of three and eight received silver diamine fluoride (sdf) applications and glass ionomer cement (gic) fillings. With a success rate exceeding 80%, the results have been remarkable and encouraging, laying the foundation for our next goal of expanding services to more than 1,500 children at the unidad educativa marquina school over the next three years.our transition to new, modern facilities specifically designed to enhance the quality, efficiency, and capacity of our services. This move marks a turning point for our organization, with a projected 25% increase in services compared to the previous administration, allowing us to reach and assist even more individuals in need. Our community service dental clinic remained the cornerstone of our programs, as we continued to refine protocols, optimize work methods, and uphold ethical standards. With the support of our new facilities, we have further expanded our capacity to provide free, high-quality dental care to underserved populations.the continued use of sdf for treating early-stage cavities has been transformative. This non-invasive solution eliminates decay without drilling, and, when combined with gic fillings, has proven to be highly effective, offering numerous advantages over traditional composite fillings. The results have reinforced our commitment to expanding this approach as a central part of our care model.this system ensures that patients who can pay help subsidize care for those who cannot, guaranteeing equitable access to essential dental services for all.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 55
  • Accountability: 64
  • Sustainability: 49
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.6%; rating input score 94
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.1%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 4.14; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 93.6% of revenue deployed · 84.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $126K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.