2026-04-29T15:57:40+00:00 2025-06-30 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-07-01 541460147 OPERATION SMILE INC OPER 7573217645 3641 FACULTY BLVD VIRGINIA BEACH VA 23453 KATHLEEN S MAGEE CEO 7573217645 2026-04-29 true TODD TERESCO P00247720 7038930600 2026-04-29 2024 2025-03-06 01:10:19Z KATHLEEN S MAGEE 3641 FACULTY BLVD VIRGINIA BEACH VA 23453 102938932 false X HTTP://WWW.OPERATIONSMILE.ORG X 1987 VA OPERATION SMILE'S PURPOSE INCLUDES PROVIDING LIFE-CHANGING SURGERY FOR PEOPLE BORN WITH CLEFT LIP AND CLEFT PALATE AND OTHER SURGICAL CONDITIONS. OPERATION SMILE, INC. (OPERATION SMILE OR OSI) IS A 501C(3) NOT-FOR-PROFIT VOLUNTARY HEALTH AND WELFARE ORGANIZATION WHOSE PURPOSE INCLUDES PROVIDING LIFE-CHANGING SURGERY FOR PEOPLE BORN WITH CLEFT LIP AND CLEFT PALATE AND OTHER SURGICAL CONDITIONS. THE ORGANIZATION PROVIDES MEDICAL EDUCATION AND SUPPORTS HEALTH SYSTEM STRENGTHENING INITIATIVES IN LOWER- AND MIDDLE-INCOME COUNTRIES. 8 6 212 9133 0 95915957 96289109 343702 465416 3972089 3335645 119107 85754 100350855 100175924 19868691 20508113 0 25595519 28684047 1774063 2104532 27311697 50082212 56811587 97320485 108108279 3030370 -7932355 123380046 115407781 5572749 5437589 117807297 109970192 OPERATION SMILE, INC. (OPERATION SMILE OR OSI) IS A 501C(3) NOT-FOR-PROFIT VOLUNTARY HEALTH AND WELFARE ORGANIZATION WHOSE PURPOSE INCLUDES PROVIDING LIFE-CHANGING SURGERY FOR PEOPLE BORN WITH CLEFT LIP AND CLEFT PALATE AND OTHER SURGICAL CONDITIONS. THE ORGANIZATION PROVIDES MEDICAL EDUCATION AND SUPPORTS HEALTH SYSTEM STRENGTHENING INITIATIVES IN LOWER- AND MIDDLE-INCOME COUNTRIES. AS ONE OF THE LARGEST MEDICAL VOLUNTEER-BASED NONPROFITS, OPERATION SMILE HAS MOBILIZED THOUSANDS OF MEDICAL VOLUNTEERS FROM A WIDE RANGE OF CLINICAL SPECIALTIES FROM MORE THAN 80 COUNTRIES. OPERATION SMILE ENGAGES IN PARTNERSHIPS WITH GOVERNMENTS, HEALTH MINISTRIES, CORPORATIONS, ACADEMIC INSTITUTIONS AND OTHER NGOS TO ADVANCE HEALTHCARE DELIVERY, TRAIN LOCAL MEDICAL PROFESSIONALS TO PROVIDE SURGICAL CARE FOR PATIENTS IN THEIR COMMUNITIES, DONATE CRUCIAL MEDICAL EQUIPMENT AND SUPPLIES, AND INCREASE ACCESS TO SURGICAL CARE SO THAT EVERYONE LIVING WITH CLEFT HAS ACCESS TO CARE. false false 46591148 11258374 443154 OPERATION SMILE RAISES AWARENESS OF CLEFT LIP AND CLEFT PALATE AND ITS EFFECTS ON PATIENTS' QUALITY OF LIFE AND HEALTH. THROUGH VARIOUS COMMUNICATION CHANNELS INCLUDING DIGITAL AND TRADITIONAL MEDIA, IT SEEKS TO EDUCATE THE PUBLIC AND DONORS ABOUT THE SURGERIES AND COMPREHENSIVE CARE IT PROVIDES. ALSO, CRITICAL INFORMATION IS PROVIDED TO PATIENTS, THEIR FAMILIES AND COMMUNITIES TO PROMOTE ACCESS TO LOCAL HEALTH RESOURCES AND ESSENTIAL CLEFT TREATMENTS INCLUDING SPEECH THERAPY, PSYCHOLOGICAL, NUTRITION AND DENTAL CARE. PREVENTION-RELATED MESSAGING IS HIGHLY ACTIONABLE AND FOCUSED ON PRENATAL MATERNAL SMOKING CESSATION, FOOD PREPARATION AND DIET, EXPOSURE TO HARMFUL ENVIRONMENTAL AGENTS AND OTHER FACTORS. ITS STUDENT PROGRAMS ALSO CREATE AWARENESS AMONG YOUNGER GENERATIONS OF LEADERSHIP TO ACTIVATE THEIR SERVICE AS VOLUNTEERS AND ADVOCATES. OPERATION SMILE ESTABLISHES PARTNERSHIPS WITH LEADING MEDICAL AND TEACHING INSTITUTIONS TO STRENGTHEN THE SKILLSETS OF CLINICIANS IN LOW- AND MIDDLE-INCOME COUNTRIES. ITS HEALTH CARE TRAINING PROGRAMS INCLUDE IN-PERSON AND VIRTUAL CONFERENCES, SEMINAR WORKSHOPS, SURGICAL TRAINING ROTATION PROGRAMS, VISITING PROFESSORSHIPS, AND SHORTAND LONG-TERM FELLOWSHIPS. OPERATION SMILE FUNDS RESEARCH PROGRAMS IN COLLABORATION WITH ACADEMIC AND HOSPITAL PARTNERS TO IDENTIFY GENETIC AND ENVIRONMENTAL RISK FACTORS RELATED TO CLEFT CONDITIONS TO ONE DAY PROVIDE PREVENTATIVE TREATMENTS AND INTERVENTIONS. IT ALSO CONDUCTS EPIDEMIOLOGICAL AND PUBLIC HEALTH ANALYSES TO UNDERSTAND PATIENT POPULATIONS AND THE SURGICAL BURDEN OF DISEASE RELATED TO CLEFT LIP AND CLEFT PALATE. THESE RESEARCH PROGRAMS ALLOW IT TO PROVIDE BETTER CARE FOR THE PEOPLE IT SERVES AND CONTRIBUTE TO THE ACADEMIC AND PRACTICAL ADVANCEMENT OF THE GLOBAL HEALTH AND GLOBAL SURGERY COMMUNITIES. 22022069 9249739 22262 IN COORDINATION WITH INTERNATIONAL GOVERNMENTS AND MINISTRIES OF HEALTH, THE ORGANIZATION ADDRESSES SYSTEMIC BARRIERS WITHIN HEALTH SYSTEMS THAT CAN PREVENT SURGICAL CARE FROM BEING DELIVERED OR RECEIVED. OPERATION SMILE PROVIDED SURGICAL CARE TO 16,548 PATIENTS VIA ITS SHORT-TERM SURGICAL PROGRAMS AND HOSPITAL PARTNERSHIPS IN 36 COUNTRIES ACROSS A FOOTPRINT OF OVER 200 HOSPITALS. THE ORGANIZATION CONDUCTED 203 SHORT-TERM SURGICAL PROGRAMS, ALL OF WHICH WERE CONDUCTED BY A MAJORITY OF LOCAL MEDICAL VOLUNTEERS. DENTAL CARE WAS PROVIDED TO 26,976 PATIENTS THROUGH SHORT-TERM PROGRAMS. OPERATION SMILE PROVIDED COMPREHENSIVE CARE SERVICES INCLUDING ORAL HEALTH, SPEECH THERAPY, PSYCHOSOCIAL SERVICES, AND LIFE-SAVING NUTRITIONAL SUPPORT TO 120,476 PATIENTS. 7,609 HEALTH CARE WORKERS WERE TRAINED AND 16 HOSPITAL INVESTMENTS WERE MADE IN 10 COUNTRIES. OPERATION SMILE CONTINUES TO ASSESS SURGICAL SAFETY AND PROVIDE SERVICE DELIVERY THROUGH HOSPITAL PARTNERSHIPS AND CARE CENTERS, PATIENT MANAGEMENT, NONSURGICAL INTERVENTIONS AND NGO PARTNERSHIP DEVELOPMENT. 68613217 true true false true false false false false false true true false false false true true false true false true true true true true true false false false true true false false false false false false false false true false true false false false true true true true false false true X 85 0 true 212 true false true KE MA RW TZ VM CH ET false false false true true false false false false false false X 8 6 true false false false false false false true true false false false true true true true true true true true false false CA CO CT FL GA AL HI IL KS KY LA AK MD MA MI MN MS MT NH NJ NM NY ND OH OK OR PA AZ RI SC TN UT VA AR WA WV WI X X BILL ORTH 7573213217 3641 FACULTY BLVD VIRGINIA BEACH VA 23453 CHRISTOPHER ANDERSON TREASURER AND DIRECTOR 1.0 0.0 X X 0 0 0 DOMINIC MICHAEL GIOFFRE JR VICE-CHAIRMAN AND DIRECTOR 1.0 0.0 X X 0 0 0 KATHLEEN S MAGEE MSW ED CEO, PRESIDENT, SECRETARY & DIRECTOR 40.0 0.2 X X 237098 0 0 ROBERT JAMES BOYD III CHAIRMAN AND DIRECTOR 1.0 0.0 X X 0 0 0 WILLIAM MAGEE III Chief Medical Officer (as of 7/1/2024) 1.0 0.0 X X 0 0 0 WILLIAM P MAGEE JR CEO EMERITUS 40.0 0.1 X X 237191 0 15258 BRUCE SMITH DIRECTOR 1.0 0.0 X 0 0 0 JAMES POISANT DIRECTOR 1.0 0.0 X 0 0 0 STEVE RODOSKY DIRECTOR 1.0 0.0 X 0 0 0 JAMES SITI CHIEF FINANCIAL OFFICER 40.0 0.0 X 324008 0 44073 KRISTIE PORCARO CHIEF STRATEGY OFFICER 40.0 0.0 X 324260 0 47541 Melissa DiBona Chief of Staff 40.0 0.0 X 158831 0 24730 RUBEN AYALA CHIEF POLICY & ADVOCACY OFFICER 40.0 0.1 X 249517 0 44662 TODD MAGEE COO & Advisor to the Office of the CEO 40.0 0.0 X 189558 0 45499 AMBER LEONTI VP, US PHILANTHROPY 40.0 0.0 X 228552 0 36546 ELIZABETH COTE VP, GLOBAL MEDICAL EDUCATION 40.0 0.0 X 231051 0 37053 ESTHER KANTNER SENIOR VP, GLOBAL HR 40.0 0.0 X 235069 0 11947 JOANNE BOWERS VP, INTEGRATED DIRECT MARKETING 40.0 0.0 X 204568 0 25635 PATRICIA BAUMANN SVP, GLOBAL FINANCE 40.0 0.0 X 242265 0 15503 2861968 0 348447 39 false true false WE ARE CHANGEMAKERS INC DBA FULL HEARTS 254 NORTH LAKE AVENUE 312 PASADENA CA 91101 FUNDRAISING COUNCIL 18640750 MOORE A SERIES LLC 3585 ATLANTA AVENUE PITTSBURGH PA 15264 FUNDRAISING COUNCIL 9674970 MDS COMMUNICATIONS CORPORATION 545 WEST JUANITA AVENUE MESA AZ 85710 TELEFUNDRAISING 2341090 72andSunny Partners LLC 12105A Bluff Creek Drive Playa Vista CA 90094 Fundraising Council 2198970 GiveBridge Inc 550 W Van Buren Suite 1100 Chicago IL 60607 Donor Acquisition 765400 41 37060 184767 14938771 81128511 3897048 96289109 YOUTH CONFERENCES 900099 443154 443154 0 0 MISSIONS 900099 16116 16116 0 0 MERCHANDISE SALES 900099 6146 6146 0 0 0 0 0 0 465416 3349182 0 0 3349182 0 0 2237251 0 2246142 4646 -8891 -4646 -13537 0 0 -13537 641134 184767 512220 128914 128914 MISCELLANEOUS REVENUE 900099 101194 0 0 101194 CURRENCY LOSS 900099 -144354 0 0 -144354 0 0 0 0 -43160 100175924 465416 0 3421399 307000 307000 20201113 20201113 23946590 15745638 4382027 3818925 1192600 784172 218236 190192 2174750 1429967 397961 346822 1370107 900889 250718 218500 204520 94420 52768 57332 244558 112904 63098 68556 2104532 2104532 6248882 3856481 2155261 237140 24398501 4531168 916593 18950740 880674 413224 155401 312049 1809500 165456 1514092 129952 1148064 609614 502112 36338 7434404 6922486 212627 299291 1158503 534840 324758 298905 1396024 1121847 129438 144739 380041 226960 151291 1790 MISSION SUPPLIES 5133617 5117842 15489 286 PUBLIC AWARENESS 4103951 4103951 0 0 OTHER EXPENSE 2270348 1433245 741495 95608 0 0 0 0 108108279 68613217 12183365 27311697 24443842 7190908 684165 16568769 74184859 68194755 11561175 12195260 12244402 12234625 1870893 1280096 0 0 0 0 2360812 2029392 4411948 4042200 27640794 12209341 16724179 15431453 0 0 21778 0 123380046 115407781 5214949 4987070 177483 250503 0 0 180317 200016 5572749 5437589 X 96212194 95653895 21595103 14316297 117807297 109970192 123380046 115407781 -7932355 95250 0 X false true true false X 84997461 91151613 92513014 95915957 96704778 461282823 0 0 84997461 91151613 92513014 95915957 96704778 461282823 0 461282823 227413 342923 2532213 3981592 3349182 10433323 0 0 0 309985 0 309985 15741 -70183 1168 14469 -43161 -81966 471944165 1959359 0.97741 0.98341 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 4549.0, COLUMN B - 119.0, COLUMN C - 0.0, COLUMN D - 47820.0, COLUMN E - 101193.0, COLUMN F - 153681.0; DESCRIPTION - CURRENCY GAIN/LOSS, COLUMN A - 11192.0, COLUMN B - -70302.0, COLUMN C - 1168.0, COLUMN D - -33351.0, COLUMN E - -144354.0, COLUMN F - -235647.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true false false false Schedule C, Part II-B, Line 1 OPERATION SMILE IS A GLOBAL SURGICAL NONPROFIT THAT IMPROVES THE HEALTH AND DIGNITY OF PATIENTS LIVING WITH CLEFT LIP AND CLEFT PALATE IN LOW AND MIDDLE-INCOME COUNTRIES. SINCE 1982, OPERATION SMILE HAS BEEN COMMITTED TO PROVIDING PATIENTS WITH HEALTH THAT LASTS THROUGH LIFE-SAVING CLEFT SURGERIES AND COMPREHENSIVE CARE, HELPING THEM TO BETTER BREATHE, EAT, SPEAK AND LIVE LIVES OF GREATER QUALITY AND CONFIDENCE. ITS TRAINING AND EDUCATION PROGRAMS ELEVATE SAFE SURGICAL STANDARDS AND STRENGTHEN A GLOBAL NETWORK TO REACH MORE PEOPLE EARLIER IN THEIR LIVES. LOBBYING IS AN IMPORTANT MEDIUM BY WHICH OPERATION SMILE RAISES AWARENESS ABOUT THE SIGNIFICANT AND OFTEN DEBILITATING ISSUE INVOLVING THE FOREGOING. DURING THE TAX YEAR ENDED 6/30/2025, OPERATION SMILE SUPPORTED THE FOLLOWING PROPOSED INITIATIVE: 1. G4 ALLIANCE US GOVERNMENT RESOURCE MOBILIZATION WORKING GROUP, ADVOCATING FOR INCLUSION OF LANGUAGE TO SUPPORT SURGICAL SYSTEMS IN THE UNITED STATES, FOREIGN OPERATIONS, AND RELATED PROGRAMS (SFOPS) FOR 2025. OPERATION SMILE ALSO PAYS DUES AND MEMBERSHIP FEES OF WHICH AN INSUBSTANTIAL PORTION MAY BE USED BY OUR PARTNERS FOR LOBBYING ACTIVITIES. 1194080 62343 1256423 1121033 73047 1194080 1068312 52721 1121033 936995 125000 6317 1068312 935000 1995 936995 0.0 1.0 0.0 false false 3549154 3549154 16295303 6474739 9820564 7515121 5700894 1814227 281216 33708 247508 15431453 Federal Income Taxes REFUNDABLE ADVANCES 200016 200016 X 163981410 95250 63710236 0 63805486 100175924 0 0 100175924 171818515 63710236 0 63710236 108108279 0 0 108108279 Schedule D, Part V, Line 4 Intended uses of endowment funds THE INCOME GENERATED FROM THE ENDOWMENT WILL BE USED TO PROVIDE SUPPORT AND FUNDING FOR THE TREATMENT OF CLEFT LIP AND PALATES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote OSI has been classified by the Internal Revenue Service as a not-for-profit organization exempt from federal taxes under Section 501(c)(3) of the Internal Revenue Code and has been designated as an organization that is not a private foundation. Therefore, OSI is generally not subject to tax under present income tax laws; however, any unrelated business income may be subject to federal and state income taxes. OSI has adopted the authoritative guidance relating to accounting for uncertainty in income taxes included in FASB ASC Topic 740, Income Taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. OSI has evaluated its uncertainty in income taxes for the year ended June 30, 2025 and determined that there were no matters that would require recognition in the consolidated financial statements, or that might have any effect on OSI's tax exempt status. As of June 30, 2025, there are no audits for any tax periods pending or in progress. It is OSI's policy to recognize interest and/or penalties related to uncertainty in income taxes, if any, in income tax or interest expense in the year it becomes known. OSI has determined that it is no longer subject to U.S. federal, state, and local, or non-U.S., income tax examinations by tax authorities for years before years ended June 30, 2022 and prior. There are currently no examinations pending or in progress regarding OSI's income tax returns. true East Asia and the Pacific 2 0 Program Services PROGRAM SERVICES 3928357 Sub-Saharan Africa 6 0 Program Services PROGRAM SERVICES 3856151 South America 0 0 Program Services PROGRAM SERVICES 3714900 Central America and the Caribbean 0 0 Program Services PROGRAM SERVICES 2193618 South Asia 0 0 Program Services PROGRAM SERVICES 1997066 Europe (Including Iceland and Greenland) 0 0 Fundraising 789603 North America (Canada & Mexico only) 0 0 Fundraising 465172 North America (Canada & Mexico only) 0 0 Program Services PROGRAM SERVICES 443163 Europe (Including Iceland and Greenland) 0 0 Program Services PROGRAM SERVICES 399190 Europe (Including Iceland and Greenland) 0 0 Grantmaking 112800 North America (Canada & Mexico only) 0 0 Program Services PROGRAM SERVICES 110310 North America (Canada & Mexico only) 0 0 Program Services PROGRAM SERVICES 2190783 8 0 0 0 8 0 20201113 0 20201113 East Asia and the Pacific Program Services 3928356 Wire Sub-Saharan Africa Program Service 3808421 WIRE South America Program Services 3702175 wire Middle East and North Africa Program Services 2181615 Wire Central America and the Caribbean Program Services 2138020 Wire South Asia Program Services 1996679 Wire Europe (Including Iceland and Greenland) Fundraising 789603 Wire North America (Canada & Mexico only) Fundraising 465172 Wire North America (Canada & Mexico only) Program Service 401457 Wire Europe (Including Iceland and Greenland) Program Services 347151 WIRE Europe (Including Iceland and Greenland) G&A 112800 Wire North America (Canada & Mexico only) G&A 110310 Wire 12 0 Fellowships Central America and the Caribbean 3 55598 Wire Fellowships Europe (Including Iceland and Greenland) 2 52040 Wire Fellowships Sub-Saharan Africa 33 47730 Wire Fellowships North America (Canada & Mexico only) 17 41796 Wire Fellowships South America 2 12725 wire Fellowships Middle East and North Africa 1 9167 Wire Fellowships South Asia 1 386 Wire true false true false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds OPERATION SMILE MONITORS AND REVIEWS GRANT REQUESTS FOR ALIGNMENT WITH OUR PROGAMMATIC GOALS AND ADHERENCE TO ELIGIBILITY REQUIREMENTS. ALL GRANT RECIPIENTS SUBMIT REPORTS DETAILING THE USE OF THE GRANT FUNDS. THESE REPORTS ARE VERIFIED BY OPERATION SMILE AND REVIEWED FOR TIMELINESS, CONTENT, ACCURACY, AND APPROPRIATE SUPPORTING DOCUMENTATION TO SUBSTANTIATE THE USE OF FUNDS. WE HAVE ONGOING COMMUNICATION AND FREQUENT ONSITE VISITS WITH OUR PARTNER FOUNDATIONS TO ENSURE GRANT REQUIREMENTS ARE BEING MET, APPROPRIATE DOCUMENTATION IS MAINTAINED, AND TO PROVIDE ASSISTANCE AS NEEDED. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X X true We are Changemakers Inc dba Full HeartS 245 N LAKE AVENUE 312 PASADENA CA 91101 Fundraiser false 16739584 18640750 -1901166 MOORE SERIES A LLC 3585 ATLANTA AVENUE PITTSBURGH PA 15264 Fundraiser false 22525454 9674970 12850484 MDS COMMUNICATIONS 545 WEST JUANITIA AVENUE MESA AZ 12224 Fundraiser false 4088297 2341090 1747207 GiveBridge Inc 550 W Van Buren Suite 1100 Chicago IL 60607 Fundraiser false 445838 765400 -319562 43799173 31422210 12376963 CA CO CT DE DC FL GA AL HI ID IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NH NJ NM NY NC ND OH OK OR PA AZ RI SC SD TN UT VA AR WA WV WI Houston Gala 330139 40492 289647 87219 2984 7724 23548 West Coast 224211 71779 152432 49731 46889 8345 68294 2 271551 72496 199055 56918 82117 43287 35164 825901 184767 641134 193868 131990 59356 127006 512220 128914 Schedule G, Part I, Line 2b(v) OPERATION SMILE HAS AN AGREEMENT WITHMOORE SERIES A, LLC, TO PROVIDE SERVICES, INCLUDING PROFESSIONAL FUNDRAISING COUNSEL, DIRECT MAIL ANALYTICS AND CREATIVE STRATEGY AND DEVELOPMENT, AND PROJECT MANAGEMENT. PAYMENTS TO MOORE SERIES A, LLC IN THE TAX YEAR TOTALED 9,674,970, OF WHICH MOORE SERIES A, LLC RETAINED APPROXIMATELY 43%. OPERATION SMILE HAS AN AGREEMENT WITH WE ARE CHANGEMAKERS, INC., DBA FULL HEARTS TO PROVIDE SERVICES RELATED TO ITS DIRECT RESPONSE TELEVISION FUNDRAISING AND PUBLIC AWARENESS CAMPAIGNS. THESE SERVICES INCLUDE PROFESSIONAL FUNDRAISING, CREATIVE SERVICES, FUNDRAISING STRATEGY DEVELOPMENT, TV PRODUCTION, MEDIA BUYING/SYNDICATION, PHONE CENTER QUALITY ASSURANCE, AND CONSULATIONREGARDING DIGITAL PRESENCE. PAYMENTS TO WE ARE CHANGEMAKERS, INC., DBA FULL HEARTS IN THE TAX YEAR TOTALED $18,640,750 OF WHICH FULL HEARTS RETAINED APPROXIMATELY 111%. true Fellowships 5 307000 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds OPERATIONS SMILE, INC. DID NOT MAKE GRANTS TO DOMESTIC ORGANIZATIONS IN FY 25. THE STIPENDS REPRESENTS PAYMENTS FOR FELLOWSHIPS. X true true X X X false false false false false false false false false KATHLEEN S MAGEE MSW ED CEO, PRESIDENT, SECRETARY & DIRECTOR 237098 0 0 0 0 0 0 0 0 0 237098 0 0 0 WILLIAM P MAGEE JR CEO EMERITUS 237191 0 0 0 0 0 14035 0 1223 0 252449 0 0 0 TODD MAGEE COO & Advisor to the Office of the CEO 189558 0 0 0 0 0 6936 0 38563 0 235057 0 0 0 RUBEN AYALA CHIEF POLICY & ADVOCACY OFFICER 249517 0 0 0 0 0 15268 0 29394 0 294179 0 0 0 KRISTIE PORCARO CHIEF STRATEGY OFFICER 324260 0 0 0 0 0 19966 0 27575 0 371801 0 0 0 JAMES SITI CHIEF FINANCIAL OFFICER 324008 0 0 0 0 0 19966 0 24107 0 368081 0 0 0 Melissa DiBona Chief of Staff 158831 0 0 0 0 0 9726 0 15004 0 183561 0 0 0 ELIZABETH COTE VP, GLOBAL MEDICAL EDUCATION 221051 0 10000 0 0 0 10605 0 26448 0 268104 0 0 0 ESTHER KANTNER SENIOR VP, GLOBAL HR 235069 0 0 0 0 0 11947 0 0 0 247016 0 0 0 JOANNE BOWERS VP, INTEGRATED DIRECT MARKETING 204568 0 0 0 0 0 9320 0 16315 0 230203 0 0 0 AMBER LEONTI VP, US PHILANTHROPY 206552 0 22000 0 0 0 13705 0 22841 0 265098 0 0 0 PATRICIA BAUMANN SVP, GLOBAL FINANCE 242265 0 0 0 0 0 3219 0 12284 0 257768 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel BUSINESS CLASS TRAVEL OPERATION SMILE, INC. POLICY ALLOWS FOR UPGRADES TO BUSINESS CLASS AIR TRAVEL IN LIMITED CIRCUMSTANCES FOR CEO, PRESIDENT, COO, CDO, CFO, CHIEF LOGISTICS OFFICER AND CHIEF MEDICAL OFFICER WHEN POSSIBLE. UPGRADES ARE PAID FOR WITH AIRLINE POINTS. THESE UPGRADES WERE NOT TREATED AS TAXABLE COMPENSATION TO THE RECIPIENTS. WILLIAM MAGEE III SON OF CEO & PRESIDENT 229500 PROFESSIONAL SERVICES false BRIGETTE CLIFFORD DAUGHTER OF CEO & PRESIDENT 104416 EMPLOYMENT false KRISTIE PORCARO DAUGHTER OF CEO & PRESIDENT 324260 EMPLOYMENT false Todd Magee SON OF CEO & PRESIDENT 189558 EMPLOYMENT false 81 2245883 Market value 9 29926 Market value 208 1621239 Market value 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Drugs and medical supplies - Medical Equipment: 49 Other Medical Supplies: 159 Number of contributions Collectibles - Number of Items Received Form 990, Part VI, Line 2 Family/business relationships amongst interested persons WILLIAM P. MAGEE, JR., DIRECTOR, CEO, AND THEREAFTER CEO EMERITUS, IS THE SPOUSE OF KATHLEEN S. MAGEE, DIRECTOR AND PRESIDENT AND CEO - Family relationship, KRISTIE PORCARO, CHIEF STRATEGY OFFICER, IS THE DAUGHTER OF WILLIAM P. MAGEE, JR., DIRECTOR, CEO, AND THEREAFTER CEO EMERITUS, AND KATHLEEN S. MAGEE, DIRECTOR AND PRESIDENT AND CEO - Family relationship, TODD MAGEE, A BOARD MEMBER IS THE SON OF WILLIAM P. MAGEE, JR., DIRECTOR, CEO, AND THEREAFTER CEO EMERITUS AND KATHLEEN S. MAGEE, DIRECTOR AND PRESIDENT AND CEO - Family relationship, WILLIAM MAGEE III, CHIEF OF EDU, RESEARCH AND INNOV IS THE SON OF WILLIAM P. MAGEE, JR., DIRECTOR, CEO, AND THEREAFTER CEO EMERITUS AND KATHLEEN S. MAGEE, DIRECTOR AND PRESIDENT AND CEO - Family relationship, BRIGETTE CLIFFORD, AVP, Student Programs, IS THE DAUGHTER OF WILLIAM P. MAGEE, JR., DIRECTOR, CEO, AND THEREAFTER CEO EMERITUS, AND KATHLEEN S. MAGEE, DIRECTOR AND PRESIDENT AND CEO - Family relationship, TODD MAGEE, WILLIAM MAGEE III, KRISTIE PORCARO, AND BRIGETTE CLIFFORD ARE SIBLINGS - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body AFTER COMPLETION OF THE 990 BY OPERATION SMILE FINANCE DEPARTMENT, WITH ASSISTANCE FROM BDO, THE COMPLETED 990 IS FORWARDED TO THE FINANCECOMMITTEE AND THE BOARD OF DIRECTORS. THE CHAIRMAN OF FINANCE COMMITTEE REVIEWS THE 990 AND SUPPORTING DOCUMENTATION. ALL COMMENTS ARE ADDRESSED BY FINANCE DEPARTMENT PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, THE CONFLICT-OF-INTEREST REPORTING IS REVIEWED BY THE BOARD. ADDITIONALLY, AND ROUTINELY THE BOARD REQUESTS ALL CONFLICTS OF INTEREST TO BE DISCLOSED AND/OR UPDATED. THE ORGANIZATION HAS EXTENSIVE CONFLICT OF INTEREST POLICY THAT REQUIRES ANY OFFICER, DIRECTOR, OR EMPLOYEE WITH A CONFLICT OR POTENTIAL CONFLICT OF INTEREST TO DISCLOSE ALL RELEVANT INFORMATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION FOR TOP MANAGEMENT OFFICIALS IS DETERMINED BY COMPARING SIMILAR POSITIONS WITH COMPARABLE DUTIES AT OTHER ORGANIZATIONS AND REVIEWING THE HISTORY OF COMPENSATION FOR THAT POSITION AT OPERATION SMILE. THERE IS INDEPENDENT BOARD APPROVAL FOR THE COMPENSATION OF THESE EMPLOYEES AS NOTED IN THE MINUTES OF THE DIRECTOR MEETINGS. Form 990, Part VI, Line 15b Process to establish compensation of other employees COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY COMPARING SIMILAR POSITIONS WITH COMPARABLE DUTIES AT OTHER ORGANIZATIONS AND REVIEWING THE HISTORY OF COMPENSATION FOR THAT POSITION AT OPERATION SMILE. THERE IS INDEPENDENT BOARD APPROVAL FOR THE COMPENSATION OF THESE EMPLOYEES AS NOTED IN THE MINUTES OF THE DIRECTOR MEETINGS. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE AT OPERATION SMILE GLOBAL HEADQUARTERS, 3641 FACULTY BOULEVARD, VIRGINIA BEACH, VA 23453. ADDITIONAL FINANCIAL STATEMENTS AND THE 990 ARE ALSO AVAILABLE ON OUR WEBSITE AND THE GUIDESTAR WEBSITE: WWW.OPERATIONSMILE.ORG AND WWW.GUIDESTAR.ORG. GENERAL STATEMENT - REVENUE SUMMARY ON FORM 990 PAGE 1 Planned giving is an important and growing part of Operation Smile's fundraising program, and support from these gifts has increased over time. Many planned gifts are received through estates, and the timing of when these gifts are recognized in the financial statements depends on both the donor's date of death and the progress of the estate settlement process. In some cases, funds may be received and initially recorded as revenue in a given year; however, as additional information becomes available during the audit process, accounting rules may require those amounts to be reflected in an earlier fiscal year. As part of preparing the audited financial statements, the Organization evaluates "subsequent events." In plain terms, this means reviewing information that becomes known after the end of the fiscal year- but before the audit is completed - to determine whether it relates to conditions that existed at year-end and should be reflected in that year's financial results. For planned giving, this review includes the dates of donation receipt as well as donor passing, and also developments in estate administration that provide additional clarity about the Organization's right to receive funds and to record the estimated value of those gifts. Based on this evaluation, certain planned giving revenues initially recorded in the current year may subsequently be "pulled back" into the prior fiscal year for reporting purposes. The extent of these adjustments can vary from year to year depending on when such information becomes available. For this fiscal year, certain planned giving funds were received and initially recorded as revenue in this year but were subsequently recorded in the previous fiscal year based on the evaluation of subsequent events described above. As a result, approximately $5.0 million of planned giving revenue is reported in the previous fiscal year. Because a significant portion of amounts received in this fiscal year were recognized in the prior year for financial reporting purposes, those amounts are not included in this fiscal year revenue, which contributes to the appearance of a year-over-year decline. Importantly, this apparent decline does not reflect a decrease in actual cash received or the effectiveness of the Organization's planned giving initiatives. The difference between years primarily reflects the timing of donor passings and the progression of estate settlement activities, which can vary significantly from year to year. Estate administration is often complex and may take months or years to resolve, and revenue is recognized when sufficient information becomes available. As a result, fluctuations in reported planned giving revenue between periods are largely due to timing differences in estate administration and financial reporting, rather than changes in underlying donor support. In addition, the Organization's change in net assets for this fiscal year reflects the intentional use of reserves to fund Board-approved strategic investments that target increased surgical care as well as medical education in line with our strategic objectives. These investments were designed to support long-term growth and mission impact and contributed to higher expenses in the current year. Accordingly, the increase in expenses relative to revenue reflects the timing of these strategic investments rather than a structural change in the Organization's underlying cost base. Importantly, this variability does not indicate a decline in fundraising, financial strength, or the Organization's ability to carry out its mission. Overall contributions are growing, and the Organization maintains strong financial reserves, enabling it to invest in strategic priorities while sustaining its programs. Operation Smile continues to benefit from strong and growing donor support and remains committed to transparency and responsible financial stewardship. LOBBYING EXPENSES During the reporting period, Operation Smile engaged in limited, nonpartisan public policy and educational advocacy activities in both the United States and lower- and middle-income countries that furthered its charitable mission to strengthen health systems and expand access to medically necessary surgical care. These activities were designed to educate policymakers and stakeholders about barriers to care for individuals with congenital conditions, including cleft lip and cleft palate, and the critical role of safe surgical services in improving health outcomes. Further, these efforts also focused on informing decision-makers about unmet surgical needs, workforce and infrastructure gaps, and the impact of timely surgical intervention on individual and community health. Operation Smile participated in coalition-based advocacy efforts supporting policies to strengthen the global health workforce, improve surgical system capacity, and increase access to essential surgical care. The organization also supported educational outreach by facilitating opportunities for patients, medical volunteers, and organizational representatives to share firsthand experiences and data with policymakers through meetings organized by partner organizations. All such activities were educational and nonpartisan in nature. Operation Smile did not incur any lobbying expenditures during the reporting period, and lobbying activities remained an insubstantial part of the organization's overall activities. 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