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← HEALTHY SMILES FOR KIDS OF ORANGE COUNTY

Form 990 for tax year 2025

Filed by HEALTHY SMILES FOR KIDS OF ORANGE COUNTY.

Totals

Total revenue
$428,447
Total expenses
$5,461,529
Contributions and grants received
$175,315
Grants paid
$5,079,055
Program service revenue
$177,001
Investment income
$55,610
Other revenue
$20,521
Total assets, end of year
$0
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$0
Program services expenses (Part IX)
$5,079,055
Management and general expenses
$382,474
Fundraising expenses
$0
Program service expenses (Part III)
$5,079,055

Program services were 93.0% 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)

    $123,935

  • 1f · All other contributions, gifts and grants

    $51,380

  • 2a · Program service revenue: DENTAL SERVICES

    total $177,001 · related or exempt $177,001

  • 3 · Investment income

    total $55,610 · excluded $55,610

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $20,521 · excluded $20,521

  • 11e · Other revenue, total

    $20,521

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,079,055 · program services $5,079,055

  • 5 · Compensation of officers, directors and key employees

    total $282,131 · management and general $282,131

  • 9 · Other employee benefits

    total $3,357 · management and general $3,357

  • 10 · Payroll taxes

    total $9,679 · management and general $9,679

  • 11b · Fees: legal

    total $25,720 · management and general $25,720

  • 11c · Fees: accounting

    total $28,311 · management and general $28,311

  • 12 · Advertising and promotion

    total $76 · management and general $76

  • 13 · Office expenses

    total $1,030 · management and general $1,030

  • 14 · Information technology

    total $21,134 · management and general $21,134

  • 16 · Occupancy

    total $1,706 · management and general $1,706

  • 17 · Travel

    total $2,800 · management and general $2,800

  • 24a · Other expenses: LICENSES, PERMITS, AND

    total $5,287 · management and general $5,287

  • 24b · Other expenses: MISCELLANEOUS

    total $712 · management and general $712

  • 24c · Other expenses: MEALS AND ENTERTAINMENT

    total $353 · management and general $353

  • 24d · Other expenses: DENTAL SUPPLIES AND CLI

    total $178 · management and general $178

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $395,888 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $4,836,685 · end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $10,576 · end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $83,373 · end of year $0

  • 10c · Land, buildings and equipment, net

    end of year $0

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $63,488 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $4,732,544 · end of year $0

  • 28 · Net assets with donor restrictions

    beginning of year $530,490 · end of year $0

Mission and programs · 2025

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, DONALD & CAROL MURRAY SEDATION PROGRAM, HERMAN OSTROW PEDIATRIC DENTISTRY PROGRAM, SMILE CLINIC, PROVIDER EDUCATION, CHILDREN AND PARENT EDUCATION.

Activities or mission (Part I)

WE ARE COMMITTED TO IMPROVE THE ORAL HEALTH OF CHILDREN.

  • 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.

    Expenses $5,079,055 · Grants $5,079,055 · Revenue $177,001

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • RIA BERGER

    CEO

    Total calculated
    $572,950
    From this org
    $512,985
    From related orgs
    $0
    Other
    $59,965
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $390,000
    Bonus
    $58,500
    Other
    $64,485
    Deferred
    $0
    Nontaxable benefits
    $59,965
    Filer's total
    $572,950

  • MARC LERNER

    CHAIRMAN OF THE BOARD

    Total calculated
    $0
    Hours/week
    2

  • BRANDEN NELSON

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • JOANN ASHMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JOHN BEAVER

    AUDIT COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • PATTI DODGE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JEFF FLOCKEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • LIGIA HALLSTROM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • ALISON KERMODE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • HARVEY LEE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JEFF MILLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • RICHARD MUNGO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • RICHARD SPAULDING

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • GARY VAN ARNAM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

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

Answered no

  • 4a · Severance or change-of-control payment
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

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

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

Provenance

Return type
form_990
Tax year
2025
Filed
26 March 2026
IRS schema version
2025v4.0
Source object
202621009349301512

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