Smiling Eyes Foundation Inc
Nonprofit profile at a glance
- EIN
- 843975116
- IRS 990 coverage
- 2019–2021
- Forms available
- Form 990 2021
- Location
- Sterling, VA, USA
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fund Raising and/or Fund Distribution
Reported finances
- Revenue
- $250,000
- Expenses
- $47,573
- Assets
- $202,427
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Errol Baker (President)
- Kedra Baker (V President)
People named in this filing
- Errol Baker (President)
- Kedra Baker (V President)
- Judawn Kyle (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 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purposes of the organization shall be to support educational-related initiatives to provide assistance to students and organizations
What it reported doing in 2021
Granted Scholarships and paid out Scholarships to program participants
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
SUPPORTED - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 100
- Accountability: 63
- Sustainability: 77
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 18.7%; rating input score 19
- Program expense ratio: 98.4%; rating input score 98
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 60%; rating input score 60; 17th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 81%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 4.26; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: 47.3% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: -2.9% per year; rating input score 0; 21st percentile among comparable filings
- Asset growth: -10.9% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: 18.7% of revenue deployed · 98.4% of spending went to programs
- Governance: 3 of 5 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2019 to 2021
- 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.
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 19/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.