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    <Timestamp>2012-03-12T14:00:42-07:00</Timestamp>
    <TaxPeriodEndDate>2011-09-30</TaxPeriodEndDate>
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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>2010-10-01</TaxPeriodBeginDate>
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      <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>2012-03-07</DateSigned>
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    <Preparer>
      <Name>PATRICIA S GATES CPA</Name>
      <Phone>9187450297</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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      <WebSite>N/A</WebSite>
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      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>28314</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ProgramServiceRevenue>10330</ProgramServiceRevenue>
      <MembershipDues>17970</MembershipDues>
      <InvestmentIncome>14</InvestmentIncome>
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          <State>TX</State>
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          <State>TX</State>
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      <ForeignOffice>false</ForeignOffice>
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