Civic Intelligence

Up Superior Smiles

990EZ • Fiscal year 2025 • EIN 87-3493861

Jan 01, 2025 to Dec 31, 2025 • Filed on Jan 30, 2026

Organization Profilewww.upsuperiorsmiles.com
4234 I 75 Business Spur 218218Sault S Marie, MI 49783

(906) 630-6197

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

47th percentile

2.0%

Higher net margin than 47% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$36,520

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 79.4% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

3rd percentile

-99%

Faster asset growth than 3% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-53%

Faster revenue growth than 9% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$917

Down $57,230 (-98%) from 2023

Net Assets

$917

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin47th percentile

Revenue

Down

$45,978

Down $69,972 (-60%) from 2023

Expenses

Down

$45,061

Down $55,951 (-55%) from 2023

Net Income

Down

$917

Down $14,021 (-94%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60K$40K$20K$0Assets 2022: $21,071Liabilities 2022: $9,502Net Assets 2022: $11,5692022Assets 2023: $58,147Liabilities 2023: $02023Assets 2025: $917Liabilities 2025: $0Net Assets 2025: $9172025

Highlighted filing

2025

Assets$917
Liabilities$0
Net Assets$917
Open 2025 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0Revenue 2022: $55,307Expenses 2022: $52,508Net Income 2022: $2,7992022Revenue 2023: $115,950Expenses 2023: $101,012Net Income 2023: $14,9382023Revenue 2025: $45,978Expenses 2025: $45,061Net Income 2025: $9172025

Highlighted filing

2025

Revenue$45,978
Expenses$45,061
Net Income$917
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 30, 2026
Return Version
2025v4.0
Gross Receipts
$45,978
Mission and Program Overview

Mission

Preventive dental care for underserved children in schools regardless of the ability to pay for care

Program Services

DescriptionGrantsExpenses
0--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynda GregoriniExecutive DirectorPT$35,860$660$36,520
Filing and Contact Details

Filer

Filer Name
Up Superior Smiles
EIN
87-3493861
Phone
9066306197
Address
4234 I 75 Business Spur 218218, SAULT S MARIE, MI 49783

Signing Officer

Name
Lynda A Gregorini
Title
Executive Director
Phone
4804939079
Signed
2026-01-30
Raw XML Appendix171 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sault Ste Marie
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
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IRS990EZ/PrimaryExemptPurposeTxt0Preventive dental care for underserved children in schools regardless of the ability to pay for care
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt039858
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt045061
IRS990EZ/SaleOfAssetsGrossAmt04000
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IRS990EZ/SpecialEventsDirectExpensesAmt00
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IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt045061
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt045978
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0nonprofit
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0www.upsuperiorsmiles.com
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/CurrentYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/CurrentYearAmt00
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IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/CurrentYearAmt00
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IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt00
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IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt00
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IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Lynda A Gregorini
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04804939079
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UP SUPERIOR SMILES
ReturnHeader/Filer/BusinessNameControlTxt0UPSU
ReturnHeader/Filer/EIN0873493861
ReturnHeader/Filer/PhoneNum09066306197
ReturnHeader/Filer/USAddress/AddressLine1Txt04234 I 75 Business Spur 218218
ReturnHeader/Filer/USAddress/CityNm0SAULT S MARIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049783
ReturnHeader/ReturnTs02026-01-30T13:30:27Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$917
Liabilities
$0
Net assets
$917
Revenue
$45,978
Expenses
$45,061
Net income
$917
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.46$0.45$0.01
2023Summary only. Only limited summary data is available for this year.$0.58$0.00$1.16$1.01$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.10$0.12$0.55$0.53$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • <$500k nonprofits