ETERNAL SMILES FOUNDATION (EIN 994193342) - 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

2024

Legal Domicile

Principal Officer

KERRI SMITH

Phone

2148332271

Tax Period

2025-01-01 to 2025-12-31

ETERNAL SMILES FOUNDATION, founded in 2024, is a small nonprofit in the Human Services sector that reported $406K in total revenue in fiscal year 2025. Revenue surged 1342% from the prior year, signaling strong growth momentum. The organization ran a surplus of $133K, a strong 33% operating margin.

Mission

WE PROVIDE ORTHODONTIC GRANTS TO CHILDREN OF SINGLE PARENTS WHO ARE IN FINANCIAL NEED.

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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 (2025)

Revenue Breakdown

Contributions & Grants $405,417

Program Service Revenue $0

Investment Income $0

Other Revenue $666

TOTAL REVENUE $406,083

Expense Breakdown

Grants Paid $81,994

Salaries & Benefits $88,169

Fundraising Expenses $11,746

Program Expenses $172,145

Other Expenses $103,114

TOTAL EXPENSES $273,277

Year-over-Year Comparison

	2025	2024	Change
Revenue	$406,083	$28,160	+13.4%
Expenses	$273,277	$59,279	+3.6%
Net Income	$132,806	$-31,119	-5.3%

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

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

$82,316

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KERRI SMITH	EXECUTIVE DIRECTOR	40.0	Officer	$82,316	$0	$82,316
ROBERT JENKINS	BOARD PRESIDENT	1.0	Officer Director	$0	$0	$0
LEXIE JENKINS	BOARD MEMBER	1.0	Director	$0	$0	$0
CARRIE SHAFFER	BOARD SECRETARY	1.0	Officer Director	$0	$0	$0
LILY OLANDESE	BOARD TREASURER	5.0	Officer 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
2025	$406,083	$273,277	$150,650	$132,806

ETERNAL SMILES FOUNDATION