Smiles Unite Us Foundation

Nonprofit profile at a glance

EIN
993550081
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Cincinnati, OH, USA
Phone
7324072479
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$190,098
Expenses
$118,413
Assets
$119,868
Liabilities
$1,432

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Zofeen Khan (Executive Director)

Highest reported compensation

  • Zofeen Khan (Executive Director): $41,060 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Smiles Unite Us Foundation empowers smiles both domestically and abroad by funding and providing surgical interventions for individuals with congenital and acquired facial and dental differences. Through compassionate outreach, sustainable partnerships, and innovative medical solutions, Smiles Unite Us Foundation strives to create a world where every individual has access to the resources needed for a brighter, healthier smile.

Operating model

Revenue model
Donor-supported. 97% 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: 15
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 57
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.4%; rating input score 14
  • Program expense ratio: 18.4%; rating input score 18
  • Fundraising efficiency: $2.92 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 37.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.01; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 34.7%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 14.4% of revenue deployed · 18.4% of spending went to programs
  • Governance: 3 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $41K · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 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.

  • High — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.