2025-10-23T10:55:57-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2024-07-01 383675065 HEALTHY SMILES FOR KIDS OF ORANGE COUNTY HEAL 7145103837 3601 W SUNFLOWER AVE 200 SANTA ANA CA 92704 RIA BERGER CEO 7145103837 2025-10-22 1 1 LISA N RYSSEL CPA P00643670 7149781300 2025-10-21 2024 2025-03-06 01:10:19Z X RIA BERGER 3601 W SUNFLOWER AVE 200 SANTA ANA CA 92704 3068109 0 X HEALTHYSMILESOC.ORG X 2003 CA WE ARE COMMITTED TO IMPROVE THE ORAL HEALTH OF CHILDREN. 14 13 94 13 0 0 2016353 301205 5631068 2574209 195636 -288936 0 1073 7843057 2587551 0 0 0 0 4765782 2771676 0 0 6642 1973171 1887958 6738953 4659634 1104104 -2072083 8447961 5326522 923321 63488 7524640 5263034 X TO IMPROVE THE ORAL HEALTH OF CHILDREN IN ORANGE COUNTY THROUGH COLLABORATIVE PROGRAMS DIRECTED AT PREVENTION, EDUCATION, ACCESS TO TREATMENT, AND ADVOCACY. WE ARE COMMITTED TO IMPROVE THE ORAL HEALTH OF CHILDREN. SIGNIFICANT PROGRAMS: SMILE CENTER, TOOTH FAIRY LEARNING, DONALD & CAROL MURRAY SEDATION PROGRAM, HERMAN OSTROW PEDIATRIC DENTISTRY PROGRAM, SMILE CLINIC, PROVIDER EDUCATION, CHILDREN AND PARENT EDUCATION. 0 0 3847762 0 2574209 CLINIC - SPECIALTY SERVICES, PROVIDING SECONDARY CARE, SEDATION SERVICES: NITROUS, ORAL, GENERAL, ORTHODONTICS PHASE 1 & 2, LIMITED ENDODONTIC SERVICES. EDUCATION AND PREVENTION: PROVIDING EDUCATION TO PARENTS AND CHILDREN FROM BIRTH TO ADOLESCENCE. 3847762 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 94 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 1 1 0 0 CA X KIM BANCO 7145103837 3601 W SUNFLOWER AVE 200 SANTA ANA CA 92704 RIA BERGER CEO 40.00 X X 12167 0 0 MARC LERNER CHAIRMAN OF THE BOARD 2.00 X X 0 0 0 BRANDEN NELSON SECRETARY 2.00 X X 0 0 0 JOANN ASHMAN BOARD MEMBER 2.00 X 0 0 0 JOHN BEAVER AUDIT COMMITTEE CHAIR 2.00 X 0 0 0 PATTI DODGE BOARD MEMBER 2.00 X 0 0 0 JEFF FLOCKEN BOARD MEMBER 2.00 X 0 0 0 LIGIA HALLSTROM BOARD MEMBER 2.00 X 0 0 0 ALISON KERMODE BOARD MEMBER 2.00 X 0 0 0 HARVEY LEE BOARD MEMBER 2.00 X 0 0 0 JEFF MILLER BOARD MEMBER 2.00 X 0 0 0 RICHARD MUNGO BOARD MEMBER 2.00 X 0 0 0 RICHARD SPAULDING BOARD MEMBER 2.00 X 0 0 0 GARY VAN ARNAM BOARD MEMBER 2.00 X 0 0 0 JESSICA MACHADO DEPUTY DENTAL DIR CLINICAL OPS 32.00 X 210264 0 7595 NORMAN CHEN DEPUTY DENTAL DIR CLINICAL OPS 24.00 X 190209 0 0 DARLINE TORRES DIRECTOR OF CLINIC OPERATIONS 40.00 X 106045 0 5714 KHOA LE PEDIATRIC DENTIST 32.00 X 185977 0 5118 KATARINA KROLL PEDIATRIC DENTIST 24.00 X 165488 0 773 870150 0 19200 8 0 1 0 0 301205 301205 DENTAL SERVICES 624100 2497462 2497462 DENTAL EDUCATION 624100 76747 76747 2574209 191622 191622 480558 -480558 -480558 -480558 MISCELLANEOUS INCOME 900099 1073 1073 1073 2587551 2574209 0 -287863 X 2397253 2085786 311467 53411 46471 6940 134323 116871 17452 186689 162433 24256 2100 2100 96037 96037 154829 154829 725730 613153 106191 6386 3344 2738 350 256 35226 26624 8602 75536 57093 18443 323154 300850 22304 11774 2714 9060 12479 10858 1621 135455 133721 1734 40522 23432 17090 DENTAL SUPPLIES AND CLI 196827 196827 CREDIT LOSSES 30543 30543 LICENSES, PERMITS, AND 20090 17610 2480 MEALS AND ENTERTAINMENT 20006 16709 3297 4306 3329 977 4659634 3847762 805230 6642 4951478 395888 1939365 4836685 647891 10576 76428 83373 0 386341 446458 0 8447961 5326522 463475 63488 459846 0 923321 63488 X 6447210 4732544 1077430 530490 7524640 5263034 8447961 5326522 X -2072083 -189523 X X 0 1 X 1 0 X 3466273 2195387 706373 2016353 301205 8685591 3466273 2195387 706373 2016353 301205 8685591 2908812 5776779 1966 592 52448 195636 191622 442264 1610493 559966 1073 2171532 11299387 32531695 0.51120 0.68020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3056867 28530 28530 3028337 -440786 -440786 2587551 4843661 28530 480558 509088 4334573 325061 325061 4659634 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC AND CORRESPONDING STATE CODE AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS IDENTIFIED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO INCOME TAX. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED JUNE 30, 2025 AND 2024. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION ADHERES TO THE PROVISIONS OF FASB ASC 740-10-25, INCOME TAXES (TOPIC 740), IN WHICH AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR ANY RELATED INTEREST OR PENALTIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS -68,591. LOSS ON EARLY TERMINATION OF GG LEASE -411,967. INCOME EARNED APRIL-JUNE 39,772. PART XII, LINE 4B - OTHER ADJUSTMENTS: TRANSFER OF ASSETS TO ALTAMED IN MAY 6,926. EXPENSES INCURRED APRIL-JUNE 318,135. PART XI AND XII EFFECTIVE MARCH 31, 2025, THE BOARD OF DIRECTORS OF THE ORGANIZATION ADOPTED A RESOLUTION DIRECTING THE ORGANIZATION TO TAKE MEASURES TO WIND UP AND DISSOLVE THE ORGANIZATION. AS SUCH, MANAGEMENT DETERMINED THAT LIQUIDATION BECAME IMMINENT EFFECTIVE MARCH 31, 2025. AS A RESULT, THE ORGANIZATION ADOPTED THE LIQUIDATION BASIS OF ACCOUNTING FOR ITS FINANCIAL STATEMENTS AS OF THAT DATE. UNDER THE LIQUIDATION BASIS OF ACCOUNTING, ASSETS ARE STATED AT THEIR ESTIMATED NET REALIZABLE VALUES, WHICH REPRESENT THE AMOUNT EXPECTED TO BE COLLECTED IN SETTLEMENT, AND LIABILITIES ARE STATED AT THEIR ESTIMATED SETTLEMENT AMOUNTS. THE ORGANIZATION HAS ALSO ACCRUED AND RECOGNIZED ESTIMATED COSTS AND INCOME EXPECTED TO BE INCURRED OR EARNED DURING THE LIQUIDATION PERIOD. THE COMPANY'S PLAN OF LIQUIDATION INCLUDES WINDING DOWN THE OPERATIONS OF THE ORGANIZATION AND OBTAINING APPROVAL TO DISSOLVE THE ORGANIZATION FROM THE CALIFORNIA STATE ATTORNEY GENERAL. UPON OBTAINING APPROVAL TO DISSOLVE, THE REMAINING CASH HELD BY THE ORGANIZATION WILL BE CONTRIBUTED TO ALTAMED PURSUANT TO THE ALTAMED CONTRIBUTION AGREEMENT. THE LIQUIDATION IS EXPECTED TO BE COMPLETED WITHIN THE YEAR ENDED JUNE 30, 2026. MANAGEMENT HAS MADE SIGNIFICANT ESTIMATES AND ASSUMPTIONS REGARDING THE TIMING AND AMOUNTS OF ASSET RECOVERIES, LIABILITY SETTLEMENTS, AND FUTURE COSTS. ACTUAL RESULTS MAY DIFFER MATERIALLY FROM THESE ESTIMATES. UPON ADOPTION OF THE LIQUIDATION BASIS OF ACCOUNTING, THE ORGANIZATION ADJUSTED ITS TOTAL NET ASSETS BALANCE BY ACCRUING FOR ALL EXPECTED FUTURE INCOME AND COSTS THAT WERE EXPECTED TO BE EARNED OR INCURRED THROUGH THE LIQUIDATION DATE. SUCH AMOUNTS WERE ESTIMATED BASED ON THE ASSUMPTION THAT THE DISSOLUTION OF THE ORGANIZATION WOULD BE COMPLETED AT THE END OF SEPTEMBER 2025 AND THE ESTIMATED COSTS TO WIND DOWN THE OPERATIONS, SUCH AS SALARIES AND RELATED EXPENSES, PROFESSIONAL FEES, AND OTHER OPERATING COSTS, THROUGH THAT DATE. X X 0 0 0 0 0 0 0 0 0 JESSICA MACHADO DEPUTY DENTAL DIR CLINICAL OPS 210264 0 0 0 0 0 0 0 7595 0 217859 0 0 0 KHOA LE PEDIATRIC DENTIST 185977 0 0 0 0 0 0 0 5118 0 191095 0 0 0 NORMAN CHEN DEPUTY DENTAL DIR CLINICAL OPS 190209 0 0 0 0 0 0 0 0 0 190209 0 0 0 KATARINA KROLL PEDIATRIC DENTIST 165488 0 0 0 0 0 0 0 773 0 166261 0 0 0 PART I, LINE 3 AN INDEPENDENT SURVEY OF NON-PROFIT CEO COMPENSATION IS REVIEWED AND THE COMPENSATION FOR THE COMING YEAR FOR THE CEO IS APPROVED BY THE FULL BOARD OF DIRECTORS INCLUDING CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE WILL REVIEW THE DRAFTED 990 FIRST AND, ONCE APPROVED, A COPY WILL BE SENT TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15A AN INDEPENDENT SURVEY OF NON-PROFIT CEO COMPENSATION IS REVIEWED AND THE COMPENSATION FOR THE COMING YEAR FOR THE CEO IS APPROVED BY THE FULL BOARD OF DIRECTORS INCLUDING CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G ANESTHESIOLOGISTS: PROGRAM SERVICE EXPENSES 407,232. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 407,232. LEASED EMPLOYEES: PROGRAM SERVICE EXPENSES 205,921. MANAGEMENT AND GENERAL EXPENSES 106,191. FUNDRAISING EXPENSES 6,386. TOTAL EXPENSES 318,498. FORM 990, PART XI, LINE 9: TRANSFER OF ASSETS TO ALTAMED -189,523. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE RESPONSIBLE FOR SELECTING AN INDEPENDENT ACCOUNTANT AND OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.