Civic Intelligence

Saving Peoples Smiles Dental Center

EIN 27-2627267 • 501(c)3 • Concord, NH

Pub. 78 Eligible990-N Coverage

Profile

Providing affordable dental care to individuals of all ages

194 Pleasant Street 6Concord, NH 03301

www.savingpeoplessmile.org

Siviq Scores

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

Liabilities / Assets

100th percentile

24.23x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.47x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

24th percentile

-9.4%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$96,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

5th percentile

-57%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.6%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$11,710

Down $15,840 (-57%) from 2023

Liabilities

Up

$283,700

Up $40,487 (+17%) from 2023

Net Assets

Down

-$271,990

Down $56,327 (-26%) from 2023

Revenue

Up

$597,947

Up $52,577 (+9.6%) from 2023

Expenses

Up

$654,274

Up $50,093 (+8.3%) from 2023

Net Income

Up

-$56,327

Up $2,484 (+4.2%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2013: $18,958Liabilities 2013: $0Net Assets 2013: $18,9582013Assets 2014: $9,311Liabilities 2014: $0Net Assets 2014: $9,3112014Assets 2015: $3,643Liabilities 2015: $6,395Net Assets 2015: -$2,7522015Assets 2016: $3,367Liabilities 2016: $6,395Net Assets 2016: -$3,0282016Assets 2017: $21,560Liabilities 2017: $6,395Net Assets 2017: $15,1652017Assets 2018: $13,345Liabilities 2018: $4,395Net Assets 2018: $8,9502018Assets 2019: $9,644Liabilities 2019: $4,395Net Assets 2019: $5,2492019Assets 2020: $117,918Liabilities 2020: $327,268Net Assets 2020: -$209,3502020Assets 2021: $81,559Liabilities 2021: $226,511Net Assets 2021: -$144,9522021Assets 2022: $57,563Liabilities 2022: $214,413Net Assets 2022: -$156,8502022Assets 2023: $27,550Liabilities 2023: $243,213Net Assets 2023: -$215,6632023Assets 2024: $11,710Liabilities 2024: $283,700Net Assets 2024: -$271,9902024

Highlighted filing

2024

Assets$11,710
Liabilities$283,700
Net Assets-$271,990

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $194,004Expenses 2013: $197,714Net Income 2013: -$3,7102013Revenue 2014: $352,884Expenses 2014: $349,306Net Income 2014: $3,5782014Revenue 2015: $301,503Expenses 2015: $317,594Net Income 2015: -$16,0912015Revenue 2016: $400,710Expenses 2016: $404,349Net Income 2016: -$3,6392016Revenue 2017: $480,063Expenses 2017: $464,871Net Income 2017: $15,1922017Revenue 2018: $610,433Expenses 2018: $618,620Net Income 2018: -$8,1872018Revenue 2019: $699,458Expenses 2019: $703,825Net Income 2019: -$4,3672019Revenue 2020: $485,443Expenses 2020: $700,235Net Income 2020: -$214,7922020Revenue 2021: $849,369Expenses 2021: $784,971Net Income 2021: $64,3982021Revenue 2022: $671,620Expenses 2022: $683,519Net Income 2022: -$11,8992022Revenue 2023: $545,370Expenses 2023: $604,181Net Income 2023: -$58,8112023Revenue 2024: $597,947Expenses 2024: $654,274Net Income 2024: -$56,3272024

Highlighted filing

2024

Revenue$597,947
Expenses$654,274
Net Income-$56,327

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$597,947
Mission and Program Overview

Mission

Providing affordable dental care to individuals of all ages

Providing affordable dental care to individuals of all ages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$117,918$117,918→ $0
Cash and Non-Interest-Bearing Accounts$7,550$11,710▲ $4,160
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-333,581$-389,908▼ $56,327
Other Assets Total$20,000$0▼ $20,000
Total Assets$27,550$11,710▼ $15,840
Liabilities
Other Liabilities$243,113$283,600▲ $40,487
Unsecured Notes Loans Payable$100$100→ $0
Total Liabilities$243,213$283,700▲ $40,487
Net Assets / Fund Balance
Total Net Assets Fund Balance$-215,663$-271,990▼ $56,327
Total Liabilities and Net Assets / Fund Balance$27,550$11,710▼ $15,840

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$30,090$30,090
Other Land Buildings$0$14,083$14,083
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Earle W Simpson JrExecutive Dir/managerFT$96,000$96,000

Board Members and Trustees

NameTitle
Richard RosatoPresident
Douglas MollVice President
Kevin WilsonMember at Large
Rhonda SimpsonMember at Large
Richard VachonSecretary
Earle W Simpson JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$135,488
Program Service Revenue
$462,459
Investment Income
$0
Other Revenue
$0
All Other Contributions
$135,488
Change in Net Assets
$-56,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$339,513
Other Expenses$314,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,620--$215,620
Current Officers, Directors, Trustees, and Key Employees$96,000--$96,000
Occupancy-$60,000-$60,000
Office Expenses-$48,908-$48,908
Travel$38,004--$38,004
Payroll Taxes$24,321--$24,321
Insurance-$18,807-$18,807
Interest-$16,761-$16,761
All Other Expenses$5,665$3,363-$9,028
Other Expenses$6,273--$6,273
Other Employee Benefits$3,572--$3,572
Fees for Services Other-$2,510-$2,510
Fees for Services Accounting-$1,995-$1,995
Advertising$1,283--$1,283
Information Technology-$675-$675
Total Functional Expenses$501,255$153,019$0$654,274
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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 Disaster Loan$151,160
Loan From Director$75,400
BANKER'S HEALTHCARE LOAN PAYABLE$57,040
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Other officer compensation reviewed
Yes
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 A, Line 2

The treasurer and one of the board members are husband and wife. Earle simpson and rhonda simpson have a family relationship.

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

The federal form 990 is reviewed and signed by the treasurer. The volunteer members of the board direct the treasurer to consult with the cpa/tax-preparer.

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

Board members sign a conflict of interest policy statement annually. Interested persons must disclose the existence of financial interests and be given the opportunity to disclose all material facts to directors and members of the governing body. After disclosure and discusions by the governing bodies, a determination of conflict of interest is discussed and voted upon to determine if such interest exists or there are reasonable alternatives. All voting members are covered under this policy. When actual conflicts of interest arise, the interested party will be offered an opportunity to explain the alleged failure to disclose. After further investigations, a determination is made and appropriate action is taken.

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

The governing body reviews and approves compensation during the annual review of the organization's budget. The amount of compensation is compared to salaries of peer organizations with similar positions and is determined thereafter.

Form 990, Part VI, Section C, Line 18

The organization makes the financial records and tax returns available upon request.

Form 990, Part VI, Section C, Line 19

The organization makes the financial statements, governing documents, conflicts of interest policies, and tax returns available upon request.

Filing and Contact Details

Filer

Filer Name
SAVING PEOPLE'S SMILE DENTAL CENTER
EIN
27-2627267
Phone
6032190770
Address
194 PLEASANT STREET 6, CONCORD, NH 03301

Signing Officer

Name
Earle W Simpson Jr Dmd
Title
Treasurer
Phone
6032190770
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Richard Rosato
Formed
2010
Legal Domicile
Nh
Voting Board Members
6
Independent Board Members
5
Employees
8
Volunteers
0

Preparer

Firm
Roy & Bentas Cpas Pc
Address
697A UNION STREET, MANCHESTER, NH 03104
Preparer
George Bentas CPA Mstax Cgma
Phone
6036255715
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization did not have any fin 48, uncertain tax positions for this fiscal year.

Raw XML Appendix390 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06397
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt058598
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0371286
IRS990ScheduleA/TotalSupportAmt0371286
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/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030090
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030090
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014083
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0151160
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt157040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt275400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA DISASTER LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BANKER'S HEALTHCARE LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LOAN FROM DIRECTOR
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT HAVE ANY FIN 48, UNCERTAIN TAX POSITIONS FOR THIS FISCAL YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0283600
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER AND ONE OF THE BOARD MEMBERS ARE HUSBAND AND WIFE. EARLE SIMPSON AND RHONDA SIMPSON HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FEDERAL FORM 990 IS REVIEWED AND SIGNED BY THE TREASURER. THE VOLUNTEER MEMBERS OF THE BOARD DIRECT THE TREASURER TO CONSULT WITH THE CPA/TAX-PREPARER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. INTERESTED PERSONS MUST DISCLOSE THE EXISTENCE OF FINANCIAL INTERESTS AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO DIRECTORS AND MEMBERS OF THE GOVERNING BODY. AFTER DISCLOSURE AND DISCUSIONS BY THE GOVERNING BODIES, A DETERMINATION OF CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON TO DETERMINE IF SUCH INTEREST EXISTS OR THERE ARE REASONABLE ALTERNATIVES. ALL VOTING MEMBERS ARE COVERED UNDER THIS POLICY. WHEN ACTUAL CONFLICTS OF INTEREST ARISE, THE INTERESTED PARTY WILL BE OFFERED AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. AFTER FURTHER INVESTIGATIONS, A DETERMINATION IS MADE AND APPROPRIATE ACTION IS TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY REVIEWS AND APPROVES COMPENSATION DURING THE ANNUAL REVIEW OF THE ORGANIZATION'S BUDGET. THE AMOUNT OF COMPENSATION IS COMPARED TO SALARIES OF PEER ORGANIZATIONS WITH SIMILAR POSITIONS AND IS DETERMINED THEREAFTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES THE FINANCIAL RECORDS AND TAX RETURNS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICIES, AND TAX RETURNS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt027550
IRS990/TotalAssetsEOYAmt011710
IRS990/TotalAssetsGrp/BOYAmt027550
IRS990/TotalAssetsGrp/EOYAmt011710
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0135488
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0153019
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0501255
IRS990/TotalFunctionalExpensesGrp/TotalAmt0654274
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0243213
IRS990/TotalLiabilitiesEOYAmt0283700
IRS990/TotalLiabilitiesGrp/BOYAmt0243213
IRS990/TotalLiabilitiesGrp/EOYAmt0283700
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-215663
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-271990
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0501255
IRS990/TotalProgramServiceRevenueAmt0462459
IRS990/TotalReportableCompFromOrgAmt096000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0462459
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0597947
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027550
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011710
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt038004
IRS990/TravelGrp/TotalAmt038004
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0100
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0100
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0194 PLEASANT STREET 6
IRS990/USAddress/CityNm0CONCORD
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003301
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SAVINGPEOPLESSMILES.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EARLE W SIMPSON JR DMD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06032190770
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAVING PEOPLE'S SMILE DENTAL CENTER
ReturnHeader/Filer/BusinessNameControlTxt0SAVI
ReturnHeader/Filer/EIN0272627267
ReturnHeader/Filer/PhoneNum06032190770
ReturnHeader/Filer/USAddress/AddressLine1Txt0194 PLEASANT STREET 6
ReturnHeader/Filer/USAddress/CityNm0CONCORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200147427
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROY & BENTAS CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0697A UNION STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003104
ReturnHeader/PreparerPersonGrp/PhoneNum06036255715
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE BENTAS CPA MSTAX CGMA
ReturnHeader/ReturnTs02025-05-14T13:45:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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