SMILES FOUNDATION USA (EIN 831391378) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2018

Legal Domicile

Principal Officer

ELINA KATSMAN

Phone

4168353273

Tax Period

2023-01-01 to 2023-12-31

SMILES FOUNDATION USA, founded in 2018, is a small nonprofit in the Health Care sector that reported $321K in total revenue in fiscal year 2023. Expenses of $587K exceeded revenue, resulting in a 83% operating deficit.

Mission

THE CORPORATION IS ORGANIZED, AND SHALL BE OPERATED, EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, ART AND CULTURAL AS WELL AS EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR THE CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW), INCLUDING: THE DEVELOPMENT OF ACTIVE LIFESTYLES, PROMOTION OF HEALTH EDUCATION, AND TO IMPROVE AND FACILITATE ACCESS TO DENTAL, GENERAL, SPECIALTY AND PRIMARY HEALTH CARE TREATMENT AND HEALTH EDUCATION TO UNDERPRIVILEGED CHILDREN, ELDERLY AND THEIR FAMILIES GLOBALLY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $321,051

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $321,051

Expense Breakdown

Grants Paid $578,777

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $586,804

Other Expenses $8,027

TOTAL EXPENSES $586,804

Year-over-Year Comparison

	2023	2022	Change
Revenue	$321,051	$309,455	+0.0%
Expenses	$586,804	$1,216	+481.6%
Net Income	$-265,753	$308,239	-1.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELINA KATSMAN	PRESIDENT	10.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$321,051	$586,804	$147,747	$-265,753
2022	$309,455	$1,216	$411,750	$308,239

SMILES FOUNDATION USA