Nonprofit · EIN 87-3493861
UP SUPERIOR SMILES
Tax-exempt · SAULT S MARIE, MI 49783
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,978 | $45,061 | $917 | $917 | $0 | $917 |
| December 31, 2024 | 990-EZ | $98,046 | $82,030 | $16,016 | $124,483 | $50,320 | $74,163 |
| December 31, 2023 | 990-EZ (amended) | $111,346 | $88,260 | $23,086 | $52,286 | $29,200 | $23,086 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $2,120
- Program service revenue
- $39,858
- Investment income
- $0
- Net gain from sales of assets
- $4,000
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $35,860
- Salaries, compensation and benefits (total)
- $45,061
Balance sheet and other
- Total assets, start of year
- $36,747
- Total assets, end of year
- $917
- Total liabilities, end of year
- $0
- Net assets, end of year
- $917
- Cash, savings and investments
- $917
- Gross receipts
- $45,978
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Lynda Gregorini | Executive Director | 20 | $35,860 | $660 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Lynda Gregorini | Executive Director | 40 | $44,810 | $660 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Lynda Gregorini | Executive Director | 40 | $64,036 | $920 |
| Judy Tadgerson | Board of Directors | 0 | $0 | $0 |
| Dianne Cristello | Secretary | 0 | $0 | $0 |
| Connie Hill Tadgerson | Treasurer | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 128 W SPRUCE ST STE 13, SAULT S MARIE, MI 49783-1959
- Mailing address (990-N for 2025)
- 128 W SPRUCE ST STE 13, SAULT S MARIE MI 497831959
- Principal officer (990-N for 2025)
- Lynda Gregorini, 4234 I75 Business Spur 218, 4234 I75 Business Spur 218, Sault Ste Marie MI 49783
- Signed the 990-EZ
- Lynda A Gregorini, Executive Director
- Phone
- (906) 630-6197
- Website
- www.upsuperiorsmiles.com
Mission
Preventive dental care for underserved children in schools regardless of the ability to pay for care
Program accomplishments
- 0
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 87-3493861
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $917
- Income (IRS master file)
- $45,978
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Lynda Gregorini | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2025 | $45,978 | $45,061 | $917 | XML |
| 990-EZ | December 2024 | $98,046 | $82,030 | $124,483 | XML |
| 990-EZ | December 2023 | $111,346 | $88,260 | $52,286 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Lynda Gregorini | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-3493861).
Questions about UP SUPERIOR SMILES
- What is the EIN of UP SUPERIOR SMILES?
- The employer identification number (EIN) of UP SUPERIOR SMILES is 87-3493861.
- Is UP SUPERIOR SMILES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to UP SUPERIOR SMILES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UP SUPERIOR SMILES file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of UP SUPERIOR SMILES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UP SUPERIOR SMILES last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of UP SUPERIOR SMILES?
- The 990-N for 2025 names Lynda Gregorini.
- Who are the officers and directors of UP SUPERIOR SMILES?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $35,860 (Lynda Gregorini, Executive Director).
- How much revenue does UP SUPERIOR SMILES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $45,978, expenses of $45,061 and total assets of $917 at year end.
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