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    <Timestamp>2013-01-25T08:13:55-08:00</Timestamp>
    <TaxPeriodEndDate>2012-09-30</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>GATES WINDEN &amp; ASSOCIATES PC</BusinessNameLine1>
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        <AddressLine1>1924 S UTICA AVE STE 710</AddressLine1>
        <City>TULSA</City>
        <State>OK</State>
        <ZIPCode>741046513</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-10-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>800219561</EIN>
      <Name>
        <BusinessNameLine1>SOUTHWEST ACADEMY OF RESTORATIVE</BusinessNameLine1>
        <BusinessNameLine2>DENTISTRY INC</BusinessNameLine2>
      </Name>
      <NameControl>SOUT</NameControl>
      <Phone>9184452380</Phone>
      <USAddress>
        <AddressLine1>PO BOX 1764</AddressLine1>
        <City>BROKEN ARROW</City>
        <State>OK</State>
        <ZIPCode>74013</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DR PETER V LECCA</Name>
      <Title>Secretary</Title>
      <DateSigned>2013-01-21</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>PATRICIA S GATES CPA</Name>
      <Phone>9187450297</Phone>
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    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>25253</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
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      <TotalRevenue>25253</TotalRevenue>
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      <FeesAndOthPymtToIndContractors>1703</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>264</PrintingPublicationsPostage>
      <OtherExpensesTotal>15780</OtherExpensesTotal>
      <TotalExpenses>23526</TotalExpenses>
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      <NetAssetsOrFundBalancesBOY>32094</NetAssetsOrFundBalancesBOY>
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      <PrimaryExemptPurpose>The corporation conducts seminars and learning workshops to provide educational tools, training and methods of treatment for restorative dentistry to enhance the knowledge of members through continuing dental education.</PrimaryExemptPurpose>
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        <PersonName>DR PETER V LECCA</PersonName>
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          <City>COPPELL</City>
          <State>TX</State>
          <ZIPCode>75019</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR L MATTHEW MILLER DDS</PersonName>
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          <City>DALLAS</City>
          <State>TX</State>
          <ZIPCode>75231</ZIPCode>
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        <Title>President</Title>
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        <AddressUS>
          <AddressLine1>2512 W KENT ST</AddressLine1>
          <City>BROKEN ARROW</City>
          <State>OK</State>
          <ZIPCode>74012</ZIPCode>
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        <TelephoneNumber>9184552380</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
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      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
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        <ReturnReference>Total Liabilities.1</ReturnReference>
        <Explanation>PAYROLL LIABILITIES - Beginning $74 PAYROLL LIABILITIES - Ending $107</Explanation>
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        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>BANK CHARGES $305</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>SPEAKERS HONORARIUM $2500</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.1007</ReturnReference>
        <Explanation>Conferences, Conventions, and Meetings $12125</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1005</Identifier>
        <ReturnReference>Other Expenses.1005</ReturnReference>
        <Explanation>Travel $151</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
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