Skip to the page content
Your donations
Passes our checks

Smile 180 Foundation

EIN 47-1654054 · Nashville, TN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong92 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

OUR MISSION IS TO PROVIDE SUPPORTING, SPONSORING, AND FUNDING PROGRAMS AND INITIATIVES THAT PROMOTE ORAL HEALTHCARE AND EDUCATIONAL PROGRAMS TO CLINCS AND HOSPITALS THAT EXTEND THE BENEFITS OF DENTISTRY TO THE INDIGENT AND OTHER GROUPS FOUND TO BE DENTALLY DEPRIVED OR UNDERSERVED, AND ALSO PROVIDES EDUCATIONAL RESEARCH PROGRAMS THAT ADVANCE THE SCIENCE OF DENTISTRY.

Income
$3.9 million
Spending
$3.8 million
Spent on programs
92%
Reserves
118.6 months of spending
Largest source of income
investment income, 88%
Employees
1
Volunteers
0
Highest pay
$1.5 million, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 92 out of 100. Higher than 78% of charities in its peer group (health care, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 118.6 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    10 of 15

    Income fell 6% on the year before.

  • Spending floor

    15 of 15

    92% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 95 out of 100. Higher than 58% of charities in its peer group (health care, $1m to $10m).

  • Independent board

    25 of 25

    6 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $3.1 million spent. SMILE 180 FOUNDATION (THE "FOUNDATION"), LOCATED IN NASHVILLE, TENNESSEE, IS ORGANIZED TO ENHANCE THE QUALITY OF LIFE FOR THE PUBLIC AND DENTAL COMMUNITIES IN THE STATE OF TENNESSEE AND BEYOND. THE FOUNDATION PROVIDES SUPPORTING, SPONSORING, AND FUNDING PROGRAMS AND INITIATIVES THAT PROMOTE ORAL HEALTHCARE AND EDUCATIONAL PROGRAMS TO CLINICS AND HOSPITALS THAT EXTEND THE BENEFITS OF DENTISTRY TO THE INDIGENT AND OTHER GROUPS FOUND TO BE DENTALLY DEPRIVED OR UNDERSERVED, AND EDUCATIONAL RESEARCH PROGRAMS THAT ADVANCE THE SCIENCE OF DENTISTRY. THE FOUNDATION WAS ORGANIZED ON AUGUST 8, 2014. THE FOUNDATION DOES THIS THROUGH THE SUPPORT OF DELTA DENTAL OF TENNESSEE.
  2. $456,900 spent. DURING 2016, THE FOUNDATION BEGAN THE PROSTHODONTIC INITIATIVE PLAN, WHICH WAS PUT INTO PLACE TO PROVIDE REMOVABLE PROSTHODONTICS FOR INDIVIDUALS THAT MEET CERTAIN ELIGIBILITY CRITERIA. AS A RESULT, THE FOUNDATION RECEIVED CONTRIBUTIONS FROM THE STATE OF TENNESSEE IN 2016 TO FUND THIS INITIATIVE. THE FOUNDATION HAS CONTINUED TO RECEIVE ADDITIONAL CONTRIBUTIONS FROM THE STATE OF TENNESSEE TO FUND THIS INITIATIVE.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 2015.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.