2024-11-15T13:50:45-06:00 2023-12-31 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2023-01-01 260829468 HOPE SMILES HOPE 6153243903 101 CREEKSIDE CROSSING STE 1700-30 BRENTWOOD TN 37027 PHILLIP KEMP BOARD CHAIR 6153243903 2024-11-14 1 1 MICHAEL MCKERLEY CPA P00037316 6152960500 2024-11-13 2023 2024-10-15 13:58:12Z PHILLIP KEMP 101 CREEKSIDE CROSSING STE 1700-301 BRENTWOOD TN 37027 1023850 0 X WWW.HOPESMILES.ORG X 2005 TN 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. 8 8 19 550 0 0 3836924 880110 0 0 19370 -61757 0 0 3856294 818353 413839 701656 0 0 168841 415286 0 0 59307 439224 757543 1021904 1874485 2834390 -1056132 4444595 3401470 150218 163225 4294377 3238245 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. 0 0 473238 368896 HOPE SMILES UGANDA PROVIDES HIGH QUALITY DENTAL CARE TO JINJA,UGANDA, SURROUNDING COMMUNITIES AND IN STRATEGIC LOCATIONS THROUGHOUT THE NATION. 1182456 332760 HOPE SMILES USA PARTNER WITH LIKE-MINDED ORGANZATIONS TO PROVIDE UNDERSERVED COMMUNITIES ACROSS THE USA WITH EMERGENCY AND COMPREHENSIVE DENTAL CARE. 1655694 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 19 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X X THE ORGANIZATION 6153243903 101 CREEKSIDE CROSSING STE 1700-301 BRENTWOOD TN 37027 DR PHILLIP KEMP FOUNDER, BOARD CHAIR, EXEC 40.00 X X 0 0 0 DR DONALD C TAYLOR CHIEF DENTAL OFFICER 5.00 X X 0 0 0 DAVID GREGORY BOARD MEMBER 1.00 X 0 0 0 JAYSON TABOR BOARD MEMBER 1.00 X 0 0 0 BERNARD SCOTT SMITH BOARD MEMBER 1.00 X 0 0 0 SAM BOWMAN BOARD MEMBER 1.00 X 0 0 0 GARY BELL BOARD MEMBER 1.00 X 0 0 0 BILLY HALL BOARD MEMBER 1.00 X 0 0 0 AMY HARPER CHIEF OPERATING OFFICER 40.00 X 95502 0 0 ANDREW POWELL EXECUTIVE DIRECTOR 40.00 X 36923 0 0 132425 0 0 0 0 0 0 0 27770 852340 880110 122798 122798 20942 20116 185381 826 -185381 -184555 -184555 0 27770 0 0 818353 0 0 -61757 332760 332760 368896 368896 132425 132425 248990 172418 27918 48654 4693 4693 29178 23320 2136 3722 26713 26713 50 50 29853 19425 10428 138617 131686 6931 6926 6926 54666 54666 13256 13256 8333 8333 37226 37226 21291 19162 2129 SMILE TN PROGRAM EXPENS 221033 221033 DOMESTIC DENTAL SUPPLIE 169379 169379 DUES AND SUBSCRIPTIONS 20185 20185 DONOR SEE CASES 8034 8034 1981 1981 1874485 1655694 159484 59307 4321001 2599328 943494 178561 79311 764933 20116 7354 24167 14167 0 15688 4444595 3401470 218 13225 150000 150000 150218 163225 X 693593 1595011 3600784 1643234 4294377 3238245 4444595 3401470 -1056132 0 X 0 1 X 0 0 X 591817 567037 1599437 3836924 880110 7475325 591817 567037 1599437 3836924 880110 7475325 831401 6643924 32965 105 19464 122798 175332 7650657 0.86840 0.87870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6750 6750 0 933854 168921 764933 2890 2890 0 764933 SBA LOAN 150000 150000 X 818353 0 818353 0 818353 1874485 0 1874485 0 1874485 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. 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 1 41 HUMANITARIAN DENTAL HEALTH 473238 1 41 0 0 1 41 473238 0 473238 UGANDA DENTAL CARE 368896 WIRE 0 0 0 0 0 0 0 PART I, LINE 2: HOPE 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. EXPANDING HOPE 27770 27770 27770 27770 1 REVIVE DENTAL TENNESSEE 1212 DODDS AVE CHATTANOOGA TN 37404 844578125 501C3 332760 0 PROVIDE ASSISTANCE WITH DENTAL NEEDS IN TENNESSEE PART I, LINE 2: HOPE 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. 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