Smiles Inc

Nonprofit profile at a glance

EIN
461816985
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
South Pittsburg, TN, USA
Phone
4232283077
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Support Services

Reported finances

Revenue
$408,792
Expenses
$419,758
Assets
$212,267
Liabilities
$47,462

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

Leadership & pay

23 people listed

Executive titles in this filing

  • LAMAR JENKINS (PRESIDENT)
  • JOHN YOUNG (PRESIDENT)

People named in this filing

  • LAMAR JENKINS (PRESIDENT)
  • BOBBI HUBBARD (DIRECTOR)
  • SHERRY NELSON (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Smiles inc is dedicated to getting people out of pain and to improving overall health by providing free or low cost dental services to persons who have no dental insurance and tn care

What it reported doing in 2024

Smiles provided dental services to low income individuals in our

Operating model

Revenue model
Donor-supported. 98% 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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 82
  • Accountability: 24
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.8%; rating input score 67
  • Program expense ratio: 65%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 27.3% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 21.7% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 66.8% of revenue deployed · 65% of spending went to programs
  • Governance: 0 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $420K in reported program spending
  • Leadership: top reported pay $0 · 23 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.