2024-11-15T16:33:38-06:00 2022-12-31 KAUFMAN ROSSIN & CO PA 3310 MARY STREET SUITE 501 MIAMI FL 33133 990 2022-01-01 854306454 CHECK BY 7 INC CHEC 3052009303 8024 NW 154TH STREET HIALEAH FL 33016 CARMEN CRESPI CEO 3052009303 2024-09-15 1 0 HEIDI SUAREZ CPA P01219886 3058585600 2022 2024-10-15 13:58:12Z X CARMEN CRESPI 8024 NW 154TH ST HIALEAH FL 33016 175236 0 X N/A X 2020 FL SEE SCHEDULE O 2 1 1 0 0 0 0 174996 0 0 0 0 0 240 0 175236 0 0 0 0 0 19917 0 0 0 0 23350 0 43267 0 131969 0 339749 0 608 0 339141 TO PROVIDE FREE DENTAL CHECK-UPS FOR CHILDREN NO LATER THAN AGE 7 TO PREVENT EMERGING ISSUES BEFORE THEY BECOME FULL-SCALE PROBLEMS. 0 0 37917 CHECK BY 7 FACILITATED 126 FULL DENTAL EXAMS FOR YOUNG CHILDREN. ANY RECOMMENDATIONS WERE DOCUMENTED AND DISCUSSED WITH THE PARENTS OF THE CHILD. THE ORGANIZATION ALSO VISTED THREE LOCAL PRESCHOOL AND ELEMENTARY SCHOOLS WHERE PRESENTATIONS WERE MADE ON DENTAL CARE AND HYGIENE. MATERIALS WERE GIVEN TO THE CHILDREN AT THE CONCLUSION OF THE PRESENTATION. 37917 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 2 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 1 1 0 FL X CARMEN CRESPI 3052009303 8024 NW 154TH ST HIALEAH FL 33016 CARMEN CRESPI DMD MS SECRETARY/TREASURER 5.00 0.00 X X 3600 0 15923 ALEX CRESPI PRESIDENT 5.00 0.00 X X 0 0 0 3600 0 15923 0 0 0 0 0 174996 174996 MISCELLANEOUS REVENUE 900099 240 240 240 175236 240 0 0 19523 19523 394 394 4806 4806 18000 18000 PAYROLL EXPENSES 478 478 TAXES AND LICENSES 61 61 BANK FEES 5 5 43267 37917 5350 0 62299 277450 0 0 339749 0 608 0 608 X 0 0 0 0 0 339141 0 339141 0 339749 X 131969 207172 X X 0 0 0 X 174996 174996 174996 174996 171491 3505 240 240 175236 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 PAYROLL LIABILITIES 608 608 GLOBAL VEST BUSINESS OWNED 100% BY ALEX CRESPI, A DIRECTOR OF CHECK BY 7, INC. LOAN RECEIVABLE INVESTMENT X 233458 233458 0 1 0 SIRENA AZUL BUSINESS OWNED 100% BY CARMEN CRESPI, A DIRECTOR OF CHECK BY 7, INC. LOAN RECEIVABLE INVESTMENT X 43992 43992 0 1 0 277450 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO PROVIDE FREE DENTAL CHECK-UPS FOR CHILDREN NO LATER THAN AGE 7 TO PREVENT EMERGING ISSUES BEFORE THEY BECOME FULL SCALE PROBLEMS. FORM 990, PART VI, SECTION A, LINE 2 CARMEN CRESPI AND ALEX CRESPI ARE MARRIED AND BOTH DIRECTORS AND OFFICERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY REVIEWS THE 990 BEFORE FILING OF RETURN. FORM 990, PART VI, SECTION B, LINE 12C CHECK BY 7 HAS A CONFICT OF INTEREST POLICY THAT IS STRICTLY MONITORED FOR ACCURACY IN DAILY OPERATIONS OF THE BUSINESS. FORM 990, PART VI, SECTION B, LINE 15 THERE ARE NO OTHER COMPENSATED STAFF MEMBERS OF CHECK BY 7 OTHER THAN DR. CRESPI. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE HOUSED AT LAKES ORTHODONTICS IN MIAMI LAKES, FLORIDA. LOCAL CHAPTERS, BRANCHES, AFFILIATES (PART VI, LINE 10A) THERE IS ONLY 1 BRANCH LOCATED AT LAKES ORTHODONTICS IN MIAMI LAKES, FL. CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT COMP (PART VI, LINE 15A) THE CEO IS THE ONLY PAID OFFICER. THE PROCESS FOR DETERMINING COMPENSATION FOR DR. CARMEN BRICENO CRESPI WAS A MINIMAL AMOUNT SINCE SHE IS ALSO THE OWNER OF LAKES ORTHODONTICS AND TRULY WANTS TO HELP CHILDREN UNDER 7 TO AVERT SERIOUS DENTAL CONDITIONS LATER IN LIFE. THERE WERE, HOWEVER, ADDITIONAL EMPLOYEE BENEFITS OFFERED. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC CARMEN CRESPI, DMD MS - 8024 NW 154 ST., MIAMI LAKE, FL 33016. ALEX CRESPI - 8024 NW 154 ST., MIAMI LAKE, FL 33016. FORM 990, PART XI, LINE 9: ADJUSTMENT FOR CONTRIBUTIONS INTO EXEMPT ORGANIZATION 207,172. "OTHER OR CHANGE IN ACCOUNTING METHOD (PART XII, LINE 1) THERE HAS NOT BEEN A CHANGE IN ACCOUNTING METHOD SINCE THE INCEPTION OF THE ENTITY. AMENDED RETURN, PAGE 1 SECTION B THE 2022 FORM 990 IS AMENDED IN ORDER TO PROPERLY REFLECT THE CORRECT CLASSIFICATAION OF INCOME AND EXPENSES ON THE RETURN. ADDITIONALLY, THERE WERE BALANCE SHEET ITEMS INADVERTENTLY OMITTED FORM THE 2022 BALANCE SHEET SUBMITTED WITH THE 2022 RETURN THAT HAVE NOT BEEN PROPERLY REFLECTED. INCOME: THE ORIGINALLY FILED 2022 FORM 990 REPORTED AMOUNTS TRANSFERRED FROM THE CARMEN BRICENO CRESPI DMD MS PA AS RENTAL INCOME. HOWEVER, THERE WAS NO RENTAL LEASE IN EXISTENCE BETWEEN CHECK BY 7, INC AND THE CARMEN BRICENO CRESPI DMD MS PA. THUS, ALL AMOUNTS HAVE BEEN RECLASSIFIED AS CONTRIBUTION INCOME. ADDITIONAL AMOUNTS FOR REFUND AND REWARDS INCOME IN THE AMOUNT OF $240 HAS ALSO BEEN INCLUDED WHICH WAS NOT REPORTED ON THE ORIGINALLY FILED RETURN. EXPENSES: THE AMENDED 2022 FORM 990 PROPERLY RECLASSIFIED AND REALLOCATED THE EXPENSES PAID DURING THE YEAR FOR CHECK BY 7 ACTIVITIES. EXPENSES THAT HAVE BEEN RECLASSIFIED ON THE AMENDED RETURN INCLUDE OCCUPANCY EXPENSES (ORIGINALLY REPORTED AS OFFICE EXPENSES) AND EMPLOYEE BENEFIT EXPENSES (ORIGINALY REPORTED UNDER OTHER EXPENSES). BALANCE SHEET: THE ORIGINALLY FILED BALANCE SHEET IN THE 2022 TAX RETURN INADVERTENTLY OMITTED THE REPORTING OF LOANS RECEIVABLE IN THE AMOUNT OF $277,450 AND AN ADDITIONAL $1,252 CASH BALANCE ON THE ORIGINALLY FILED RETURN'S ASSETS REPORTING. ADDITIONALLY, PAYROLL TAXES PAYABLE IN THE AMOUNT OF $608 WERE NOT REPORTED ON THE ORIGINALLY FILED RETURN.