Civic Intelligence

Hope Smiles

EIN 26-0829468 • 501(c)3 • Brentwood, TN

Profile

Hope smiles develops and empowers servant leaders to restore hope and transform lives by mobilizing and equipping sustainable dental teams in unreached communities throughout the usa, haiti, & uganda.

101 Creekside Crossing Ste 1700-30Brentwood, TN 37027

www.hopesmiles.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

74th percentile

22%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$110,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

83rd percentile

26%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

409%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,284,691

Up $883,221 (+26%) from 2023

Liabilities

Down

$151,210

Down $12,015 (-7.4%) from 2023

Net Assets

Up

$4,133,481

Up $895,236 (+28%) from 2023

Revenue

Up

$4,161,339

Up $3,342,986 (+409%) from 2023

Expenses

Up

$3,266,103

Up $1,391,618 (+74%) from 2023

Net Income

Up

$895,236

Up $1,951,368 (+185%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2014: $82,140Liabilities 2014: $0Net Assets 2014: $82,1402014Assets 2015: $62,899Liabilities 2015: $2,324Net Assets 2015: $60,5752015Assets 2016: $69,062Liabilities 2016: $0Net Assets 2016: $69,0622016Assets 2017: $121,552Liabilities 2017: $0Net Assets 2017: $121,5522017Assets 2018: $149,706Liabilities 2018: $1,198Net Assets 2018: $148,5082018Assets 2019: $240,988Liabilities 2019: $2,460Net Assets 2019: $238,5282019Assets 2020: $561,090Liabilities 2020: $185,583Net Assets 2020: $375,5072020Assets 2021: $1,645,804Liabilities 2021: $185,817Net Assets 2021: $1,459,9872021Assets 2022: $4,444,595Liabilities 2022: $150,218Net Assets 2022: $4,294,3772022Assets 2023: $3,401,470Liabilities 2023: $163,225Net Assets 2023: $3,238,2452023Assets 2024: $4,284,691Liabilities 2024: $151,210Net Assets 2024: $4,133,4812024

Highlighted filing

2024

Assets$4,284,691
Liabilities$151,210
Net Assets$4,133,481

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $199,155Expenses 2014: $218,148Net Income 2014: -$18,9932014Revenue 2015: $200,590Expenses 2015: $222,155Net Income 2015: -$21,5652015Revenue 2016: $288,552Expenses 2016: $277,902Net Income 2016: $10,6502016Revenue 2017: $454,227Expenses 2017: $401,737Net Income 2017: $52,4902017Revenue 2018: $357,314Expenses 2018: $330,358Net Income 2018: $26,9562018Revenue 2019: $596,201Expenses 2019: $506,181Net Income 2019: $90,0202019Revenue 2020: $600,002Expenses 2020: $463,023Net Income 2020: $136,9792020Revenue 2021: $1,599,451Expenses 2021: $514,971Net Income 2021: $1,084,4802021Revenue 2022: $3,856,294Expenses 2022: $1,021,904Net Income 2022: $2,834,3902022Revenue 2023: $818,353Expenses 2023: $1,874,485Net Income 2023: -$1,056,1322023Revenue 2024: $4,161,339Expenses 2024: $3,266,103Net Income 2024: $895,2362024

Highlighted filing

2024

Revenue$4,161,339
Expenses$3,266,103
Net Income$895,236

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$4,161,339
Mission and Program Overview

Mission

Hope smiles develops and empowers servant leaders to restore hope and transform lives by mobilizing and equipping sustainable dental teams in unreached communities throughout the usa, haiti, & uganda.

Hope smiles restores confidence, hope and smiles by pioneering innovative and compassionate ways to provide dental care to the underserved in nashville, tn area as well as in haiti and uganda.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,599,328$2,842,346▲ $243,018
Land, Buildings, and Equipment, Net$764,933$1,412,864▲ $647,931
Investments Other Securities$7,354$9,626▲ $2,272
Intangible Assets$14,167$4,167▼ $10,000
Total Assets$3,401,470$4,284,691▲ $883,221
Other Assets Total$15,688$15,688→ $0
Liabilities
Other Liabilities$150,000$150,000→ $0
Accounts Payable and Accrued Expenses$13,225$1,210▼ $12,015
Total Liabilities$163,225$151,210▼ $12,015
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,643,234$2,090,851▲ $447,617
Net Assets Without Donor Restrictions$1,595,011$2,042,630▲ $447,619
Total Net Assets Fund Balance$3,238,245$4,133,481▲ $895,236
Total Liabilities and Net Assets / Fund Balance$3,401,470$4,284,691▲ $883,221

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,163,665$196,147$1,359,812
Leasehold Improvements$249,199$6,750$255,949
Other Land Buildings$0$2,890$2,890
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike GebhartChief Financial OfficerPT$110,000$110,000
Amy HarperChief Operating OfficerFT$96,150$96,150

Board Members and Trustees

NameTitle
Dr Phillip KempFounder, Board Chair, Exec
Bernard Scott SmithBoard Member
Billy HallBoard Member
David GregoryBoard Member
Dr Donald C TaylorBoard Member
Gary BellBoard Member
Jayson TaborBoard Member
Sam BowmanBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
B&k VenturesShipping Services5601 CLOVERLAND DRIVE 142, Brentwood, TN 37027$195,467
Precision Dental ImplantsImplant Services212 SYLVAN DRIVE, Lookout Mountain, TN 37350$116,672
Revenue and Support

Revenue Composition

Contributions and Grants
$4,087,029
Program Service Revenue
$0
Investment Income
$74,310
Other Revenue
$0
All Other Contributions
$824,014
Change in Net Assets
$895,236

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,161,339
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,161,339
Total Revenue per Form 990
$4,161,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,293,086
Other Expenses$1,112,124
Grants and Similar Amounts Paid$860,893
Total Fundraising Expense$190,172
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$529,578$85,749$149,440$764,767
Grants to Domestic Orgs$601,000--$601,000
Payroll Taxes$209,607$19,199$33,454$262,260
Foreign Grants$259,893--$259,893
Occupancy-$234,355-$234,355
Current Officers, Directors, Trustees, and Key Employees$206,150--$206,150
Advertising$138,287-$7,278$145,565
Fees for Services Other$68,913$36,995-$105,908
Office Expenses-$70,923-$70,923
Other Employee Benefits$59,909--$59,909
All Other Expenses$26,754$29,965-$56,719
Other Expenses$53,017--$53,017
Depreciation Depletion$37,226--$37,226
Travel$30,398--$30,398
Information Technology$22,259--$22,259
Insurance$14,843$1,649-$16,492
Interest-$7,692-$7,692
Fees for Services Accounting-$5,750-$5,750
Fees for Services Legal-$3,238-$3,238
Total Functional Expenses$2,580,416$495,515$190,172$3,266,103

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,266,103
Total Expenses per Audited Statements$3,266,103
Total Expenses per Form 990$3,266,103
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Revive Dental TennesseeChattanooga, TN501c3Provide Assistance With Dental Needs in Tennessee$601,000

International Summary

Offices
1
Employees
42
Spending
$282,074

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,HumanitarianDental Health142$282,074
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Loan$150,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

990 is reviewed by executive director and treasurer and provided to board members

Form 990, Part VI, Section B, Line 12C

Annual review at initial board meeting

Form 990, Part VI, Section B, Line 15A

In the event the organization compensates the executive director, the organization has a policy for reviewing the compensation.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hope Smiles
EIN
26-0829468
Phone
6153243903
Address
101 CREEKSIDE CROSSING STE 1700-30, BRENTWOOD, TN 37027

Signing Officer

Name
Phillip Kemp
Title
Board Chair
Phone
6153243903
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Kemp
Formed
2005
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
30
Volunteers
509

Preparer

Firm
Puryear & Noonan Cpas
Address
40 BURTON HILLS BLVD STE 170, NASHVILLE, TN 37215
Preparer
Michael Mckerley CPA
Phone
6152960500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The financial accounting standards board issued asc 740-10, which prescribed a comprehensive model for how an organization should measure, recognize, present, and disclose in its financial statements uncertain tax positions that an organization has taken or expects to take on the tax return. There are no uncertain tax positions and no impact to the organization's financials as a result of the implementation of asc 740-10.

FORM 990, GENERAL:

The 990 was filed prior to the audit being issued. If significant changes to the audit occur, an amended return will be filed.

Raw XML AppendixShowing 400 of 507 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0HOPE SMILES RESTORES CONFIDENCE, HOPE AND SMILES BY PIONEERING INNOVATIVE AND COMPASSIONATE WAYS TO PROVIDE DENTAL CARE TO THE UNDERSERVED IN NASHVILLE, TN AREA AS WELL AS IN HAITI AND UGANDA.
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IRS990/LandBldgEquipAccumDeprecAmt0205787
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0764933
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01412864
IRS990/LandBldgEquipCostOrOtherBssAmt01618651
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0HOPE SMILES DEVELOPS AND EMPOWERS SERVANT LEADERS TO RESTORE HOPE AND TRANSFORM LIVES BY MOBILIZING AND EQUIPPING SUSTAINABLE DENTAL TEAMS IN UNREACHED COMMUNITIES THROUGHOUT THE USA, HAITI, & UGANDA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd01
IRS990/NetAssetsOrFundBalancesBOYAmt03238245
IRS990/NetAssetsOrFundBalancesEOYAmt04133481
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01139
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt01139
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01595011
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02042630
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0234355
IRS990/OccupancyGrp/TotalAmt0234355
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt070923
IRS990/OfficeExpensesGrp/TotalAmt070923
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt015688
IRS990/OtherAssetsTotalGrp/EOYAmt015688
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt059909
IRS990/OtherEmployeeBenefitsGrp/TotalAmt059909
IRS990/OtherExpensesGrp/Desc0HOPE SMILES DENTAL CENT
IRS990/OtherExpensesGrp/Desc1DOMESTIC DENTAL SUPPLIE
IRS990/OtherExpensesGrp/Desc2STAFF TRAINING & DEVELO
IRS990/OtherExpensesGrp/Desc3DENTAL LAB
IRS990/OtherExpensesGrp/ProgramServicesAmt0117931
IRS990/OtherExpensesGrp/ProgramServicesAmt1102539
IRS990/OtherExpensesGrp/ProgramServicesAmt2102112
IRS990/OtherExpensesGrp/ProgramServicesAmt353017
IRS990/OtherExpensesGrp/TotalAmt0117931
IRS990/OtherExpensesGrp/TotalAmt1102539
IRS990/OtherExpensesGrp/TotalAmt2102112
IRS990/OtherExpensesGrp/TotalAmt353017
IRS990/OtherLiabilitiesGrp/BOYAmt0150000
IRS990/OtherLiabilitiesGrp/EOYAmt0150000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0149440
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt085749
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0529578
IRS990/OtherSalariesAndWagesGrp/TotalAmt0764767
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt033454
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019199
IRS990/PayrollTaxesGrp/ProgramServicesAmt0209607
IRS990/PayrollTaxesGrp/TotalAmt0262260
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PHILLIP KEMP
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0HOPE SMILES USA PARTNERS WITH LIKE-MINDED ORGANZATIONS TO PROVIDE UNDERSERVED COMMUNITIES ACROSS THE USA WITH EMERGENCY AND COMPREHENSIVE DENTAL CARE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02298342
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0601000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0880110
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0701656
IRS990/PYInvestmentIncomeAmt0-61757
IRS990/PYOtherExpensesAmt0757543
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-1056132
IRS990/PYSalariesCompEmpBnftPaidAmt0415286
IRS990/PYTotalExpensesAmt01874485
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0818353
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0895236
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04087029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0880110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03836924
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01599437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0567037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010970537
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt073171
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0122798
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019464
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt032965
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0248503
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90020
IRS990ScheduleA/PublicSupportPY170Pct00.86840
IRS990ScheduleA/PublicSupportTotal170Amt010098943
IRS990ScheduleA/SubstantialContributorsTotAmt0871594
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04087029
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0880110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03836924
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01599437
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0567037
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010970537
IRS990ScheduleA/TotalSupportAmt011219040
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01163665
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0196147
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01359812
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03266103
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0249199
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06750
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0255949
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02890
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA LOAN
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04161339
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED ASC 740-10, WHICH PRESCRIBED A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT AN ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON THE TAX RETURN. THERE ARE NO UNCERTAIN TAX POSITIONS AND NO IMPACT TO THE ORGANIZATION'S FINANCIALS AS A RESULT OF THE IMPLEMENTATION OF ASC 740-10.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE 990 WAS FILED PRIOR TO THE AUDIT BEING ISSUED. IF SIGNIFICANT CHANGES TO THE AUDIT OCCUR, AN AMENDED RETURN WILL BE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, GENERAL:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01412864
IRS990ScheduleD/TotalExpensesPerForm990Amt03266103
IRS990ScheduleD/TotalLiabilityAmt0150000
IRS990ScheduleD/TotalRevenuePerForm990Amt04161339
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04161339
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03266103
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt042
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0282074
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0DENTAL HEALTH
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0HUMANITARIAN
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0259893
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0DENTAL CARE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0UGANDA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt042
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0282074
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0HOPE SMILES EMPLOYS SEVERAL STEPS TO ACTIVELY MONITOR AND GOVERN THE USE OF FOREIGN AND DOMESTIC GRANTS/ASSISTANCE, WHICH INCLUDES: 1. GRANT AGREEMENT AND DOCUMENTATION: MAINTAINING GRANT AGREEMENTS FOR BOTH FOREIGN AND DOMESTIC GRANTS/ASSISTANCE, THAT DEFINE THE GRANT PURPOSE, RESTRICTIONS, REPORTING REQUIREMENTS, AND ANY OTHER CONDITIONS OF THE FUNDING. 2. SEPARATE FUND ACCOUNTING: MAINTAINING SEPARATE ACCOUNTS FOR FOREIGN AND DOMESTIC GRANTS TO TRACK THE INFLOW AND OUTFLOW OF FUNDS ACCURATELY AND TO PREVENT COMMINGLING OF FUNDS. 3. BUDGETING AND EXPENSE TRACKING: CREATING BUDGETS SPECIFIC TO EACH GRANT OR ASSISTANCE PROGRAM, INCLUDING REVENUE AND EXPENSES. REGULARLY TRACK EXPENSES RELATED TO THE GRANTS TO ENSURE THAT FUNDS ARE USED FOR THEIR INTENDED PURPOSE. 4. EXPENSE DOCUMENTATION: MAINTAINING DETAILED RECORDS OF EXPENSES RELATED TO EACH GRANT, INCLUDING INVOICES, RECEIPTS, AND OTHER SUPPORTING DOCUMENTATION. 5. REGULAR REPORTING: DEVELOPING AND ADHERING TO A REPORTING SYSTEM THAT ALIGNS WITH THE REPORTING PERIODS SPECIFIED IN THE GRANT AGREEMENTS. HOPE SMILES REGULARLY REPORT TO GRANTORS ON THE USE OF FUNDS, INCLUDING FINANCIAL STATEMENTS, PROGRAMMATIC OUTCOMES, AND ANY OTHER DATA REQUIRED. 6. PERIODIC AUDITS: CONDUCTING PERIODIC AUDITS TO ENSURE THAT HOPE SMILES IS ADHERING TO GRANT REQUIREMENTS AND USING FUNDS APPROPRIATELY. THIS MAY INVOLVE BOTH FINANCIAL AND PROGRAMMATIC AUDITS. 7. TRANSPARENCY AND COMMUNICATION: MAINTAINING OPEN COMMUNICATION WITH GRANTORS, INCLUDING INFORMING THEM OF ANY CHANGES IN HOPE SMILE'S ACTIVITIES OR FINANCES THAT MAY AFFECT THE USE OF GRANT FUNDS. 8. BOARD OVERSIGHT: ENSURING THAT THE HOPE SMILES BOARD OF DIRECTORS IS ACTIVELY INVOLVED IN MONITORING GRANT USAGE AND THAT THEY REVIEW FINANCIAL AND PROGRAMMATIC REPORTS REGULARLY.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/TotalEmployeeCnt042
IRS990ScheduleF/TotalOfficeCnt01

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