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Nonprofiteer
← HEALTHY SMILES FOR KIDS OF ORANGE COUNTY

Form 990 for tax year 2022

Filed by HEALTHY SMILES FOR KIDS OF ORANGE COUNTY.

Totals

Total revenue
$9,023,692
Total expenses
$10,478,214
Contributions and grants received
$706,373
Grants paid
$0
Program service revenue
$8,284,504
Investment income
$32,815
Other revenue
$0
Total assets, end of year
$7,481,757
Total liabilities, end of year
$1,061,221
Net assets or fund balances, end of year
$6,420,536
Program services expenses (Part IX)
$8,839,654
Management and general expenses
$1,522,699
Fundraising expenses
$115,861
Program service expenses (Part III)
$8,839,654

Program services were 84.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $629,900

  • 1f · All other contributions, gifts and grants

    $76,473

  • 1g · Noncash contributions included above

    $5,208

  • 2a · Program service revenue: DENTAL SERVICES

    total $5,572,951 · related or exempt $5,572,951

  • 2b · Program service revenue: DENTAL EDUCATION

    total $2,711,553 · related or exempt $2,711,553

  • 3 · Investment income

    total $52,448 · excluded $52,448

  • 7b · Less cost or other basis and sales expenses

    other assets $19,633

  • 7c · Gain or loss

    other assets -$19,633

  • 7d · Net gain or loss

    total -$19,633 · excluded -$19,633

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,055,435 · program services $907,674 · management and general $126,652 · fundraising $21,109

  • 7 · Other salaries and wages

    total $5,025,942 · program services $4,435,930 · management and general $527,703 · fundraising $62,309

  • 9 · Other employee benefits

    total $590,676 · program services $456,054 · management and general $126,181 · fundraising $8,441

  • 10 · Payroll taxes

    total $442,266 · program services $412,041 · management and general $23,499 · fundraising $6,726

  • 11b · Fees: legal

    total $70,854 · management and general $70,854

  • 12 · Advertising and promotion

    total $5,291 · program services $3,764 · fundraising $1,527

  • 13 · Office expenses

    total $54,539 · program services $49,294 · management and general $5,008 · fundraising $237

  • 16 · Occupancy

    total $489,844 · program services $454,537 · management and general $28,855 · fundraising $6,452

  • 17 · Travel

    total $76,632 · program services $55,713 · management and general $20,807 · fundraising $112

  • 22 · Depreciation, depletion and amortization

    total $523,859 · program services $513,095 · management and general $10,764

  • 23 · Insurance

    total $185,831 · program services $143,486 · management and general $39,951 · fundraising $2,394

  • 24a · Other expenses: CONSULTANTS - CLINICIAN

    total $530,134 · program services $530,134

  • 24b · Other expenses: SEVERANCE

    total $476,639 · program services $34,434 · management and general $439,075 · fundraising $3,130

  • 24c · Other expenses: DENTAL SUPPLIES AND CLI

    total $371,673 · program services $371,646 · management and general $27 · fundraising $0

  • 24d · Other expenses: REPAIRS AND MAINTENANCE

    total $170,187 · program services $165,784 · management and general $4,380 · fundraising $23

  • 24e · All other expenses

    total $408,412 · program services $306,068 · management and general $98,943 · fundraising $3,401

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $895,518 · end of year $2,996,954

  • 2 · Savings and temporary cash investments

    beginning of year $3,963,204 · end of year $2,225,766

  • 4 · Accounts receivable

    beginning of year $2,602,104 · end of year $936,517

  • 9 · Prepaid expenses and deferred charges

    beginning of year $93,869 · end of year $107,836

  • 10a · Land, buildings and equipment: cost or other basis

    $1,849,242

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,245,071

  • 10c · Land, buildings and equipment, net

    beginning of year $2,121,531 · end of year $604,171

  • 15 · Other assets

    beginning of year $39,626 · end of year $610,513

  • 17 · Accounts payable and accrued expenses

    beginning of year $834,132 · end of year $441,458

  • 25 · Other liabilities

    beginning of year $0 · end of year $619,763

  • 27 · Net assets without donor restrictions

    beginning of year $8,731,720 · end of year $6,265,536

  • 28 · Net assets with donor restrictions

    beginning of year $150,000 · end of year $155,000

Mission and programs · 2022

Mission

OUR MISSION... 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 CENTER, SMILE MOBILES, DONALD & CAROL MURRAY SEDATION PROGRAM, HERMAN OSTROW PEDIATRIC DENTISTRY PROGRAM, SMILE CLINIC, PROVIDER EDUCATION, CHILDREN AND PARENT EDUCATION, OUTREACH PROGRAM TO COMMUNITY SITES, TELEDENTISTRY PROGRAM AND MOBILE RESTORATIVE PROGRAM.

Activities or mission (Part I)

WE ARE COMMITTED TO IMPROVE THE ORAL HEALTH OF CHILDREN. SIGNIFICANT PROGRAMS: SMILE CENTER, TOOTH FAIRY LEARNING CENTER, SMILE MOBILES, DONALD & CAROL MURRAY SEDATION PROGRAM, HERMAN OSTROW PEDIATRIC DENTISTRY PROGRAM, SMILE CLINIC, PROVIDER EDUCATION AND TELEDENTISTRY.

  • CLINIC - SPECIALTY SERVICES, PROVIDING SECONDARY CARE, SEDATION SERVICES: NITROUS, ORAL, GENERAL, ORTHODONTICS PHASE 1 & 2, LIMITED ENDODONTIC SERVICES, INCLUDING MOBILE CLINIC FOR TREATMENT.

    Expenses $5,309,519 · Revenue $5,572,951

  • OUTREACH, EDUCATION, PREVENTION AND TELEDENTISTRY: PROVIDES EDUCATION TO PROFESSIONALS: MEDICAL, DENTAL, COMMUNITY EDUCATORS, TEACHERS, PARENT GROUPS, CHILDREN FROM BIRTH TO ADOLESCENCE. SERVICES UNDER THIS DEPARTMENT INCLUDE: PRIMARY INTERVENTION (EDUCATION), SECONDARY PREVENTION (DENTAL SERVICES: EXAMS, SCREENINGS, CLEANINGS, VARNISH, SEALANTS, ITRS - INTERIM THERAPEUTIC RESTORATIONS).

    Expenses $3,530,135 · Revenue $2,711,553

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • RIA BERGER

    CEO

    Total calculated
    $389,635
    From this org
    $378,079
    From related orgs
    $0
    Other
    $11,556
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $339,250
    Bonus
    $38,829
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,556
    Filer's total
    $389,635

  • JULIE NGUYEN

    DEPUTY DENTAL DIRECTOR

    Total calculated
    $261,299
    From this org
    $254,788
    From related orgs
    $0
    Other
    $6,511
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $254,788
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,511
    Filer's total
    $261,299

  • PRIYAL OHRI

    CLINICAL DIRECTOR

    Total calculated
    $220,150
    From this org
    $219,220
    From related orgs
    $0
    Other
    $930
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,220
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $930
    Filer's total
    $220,150

  • NORMAN CHEN

    DEPUTY DENTAL DIRECTOR

    Total calculated
    $223,657
    From this org
    $218,283
    From related orgs
    $0
    Other
    $5,374
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $218,283
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $5,374
    Filer's total
    $223,657

  • JOSEPH BENNINGTON

    VP OF FINANCE (END 04/23)

    Total calculated
    $194,134
    From this org
    $182,094
    From related orgs
    $0
    Other
    $12,040
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,094
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $12,040
    Filer's total
    $194,134

  • JESSICA MACHADO

    DEP DIR CLINICAL OPER

    Total calculated
    $160,894
    From this org
    $158,477
    From related orgs
    $0
    Other
    $2,417
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,477
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $2,417
    Filer's total
    $160,894

  • KENNETH ANDREW CURRIER

    IT DIRECTOR

    Total calculated
    $115,113
    From this org
    $114,573
    From related orgs
    $0
    Other
    $540
    Hours/week
    40

  • MARC LERNER

    CHAIRMAN OF THE BOARD

    Total calculated
    $0
    Hours/week
    1

  • GARY L VAN ARNAM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY E FLOCKEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RICHARD P MUNGO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PATTI DODGE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOANN ASHMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JEFF MILLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ALISON KERMODE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JOHN BEAVER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RICHARD SPAULDING

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LIGIA HALLSTROM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HARVEY LEE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BRANDEN NELSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE VP OF FINANCE OBTAINED A COMPENSATION SURVEY OR STUDY AND PROVIDED IT TO THE BOARD. THE BOARD REVIEWS THE PROPOSED SALARY INCREASE AND POTENTIAL BONUS FOR THE COMING FISCAL YEAR. THE BOARD DISCUSSES AND THEN VOTES ON THE PROPOSED COMPENSATION PACKAGE.
PART I, LINE 4A
NAME: RIA BERGER, DESCRIPTION: SEVERANCE PACKAGE, CURRENT YEAR AMOUNT: $330,638. PLAN DESCRIPTION: RIA BERGER MOVED FROM HEALTHY SMILES FOR KIDS OF ORANGE COUNTY TO ALTAMED HEALTH SERVICES CORP. IN JUNE 2023. SHE RECEIVED SEVERANCE IN THE AMOUNT OF ONE YEAR'S SALARY ($317,631) PLUS 12 MONTHS' COBRA INSURANCE ($13,007).

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
7 May 2024
IRS schema version
2022v5.0
Source object
202431309349305108

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