Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $745,787

• 1e · Government grants (contributions)

  $131,736

• 1f · All other contributions, gifts and grants

  $59,491

• 2a · Program service revenue: DAKOTA SMILES PROGRAM

  total $1,314,981 · related or exempt $1,314,981

• 3 · Investment income

  total $205,112 · excluded $205,112

• 7a · Gross sales of assets other than inventory

  securities $2,606,998

• 7b · Less cost or other basis and sales expenses

  securities $2,191,416

• 7c · Gain or loss

  securities $415,582

• 7d · Net gain or loss

  total $415,582 · excluded $415,582

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $250,077 · program services $250,077

• 2 · Grants to domestic individuals

  total $173,278 · program services $173,278

• 11c · Fees: accounting

  total $12,499 · management and general $12,499

• 11g · Fees: other

  total $2,282,711 · program services $2,090,076 · management and general $192,635

• 12 · Advertising and promotion

  total $24,587 · program services $1,510 · management and general $23,077

• 13 · Office expenses

  total $185,950 · program services $185,362 · management and general $588

• 16 · Occupancy

  total $30,000 · program services $24,600 · management and general $5,400

• 17 · Travel

  total $294,826 · program services $286,124 · management and general $8,702

• 19 · Conferences, conventions and meetings

  total $21,849 · program services $2,662 · management and general $19,187

• 22 · Depreciation, depletion and amortization

  total $7,525 · program services $7,525

• 23 · Insurance

  total $37,917 · program services $37,917

• 24a · Other expenses: INDIRECT COSTS

  total $86,281 · program services $44,910 · management and general $41,371

• 24b · Other expenses: MAINTENANCE AND REPAIRS

  total $60,629 · program services $60,629

• 24c · Other expenses: FUNDRAISING EXPENSES

  total $45,787 · fundraising $45,787

• 24d · Other expenses: ALL SMILES PROGRAM

  total $12,339 · program services $12,339

• 24e · All other expenses

  total $12,096 · program services $5,771 · management and general $6,325

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,426,739 · end of year $1,430,763

• 2 · Savings and temporary cash investments

  beginning of year $394,497 · end of year $282,823

• 4 · Accounts receivable

  beginning of year $42,830 · end of year $287,928

• 7 · Other notes and loans receivable

  beginning of year $120,469 · end of year $30,000

• 9 · Prepaid expenses and deferred charges

  beginning of year $25,231 · end of year $20,154

• 10a · Land, buildings and equipment: cost or other basis

  $1,371,108

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,367,499

• 10c · Land, buildings and equipment, net

  beginning of year $11,134 · end of year $3,609

• 11 · Investments: publicly traded securities

  beginning of year $10,019,093 · end of year $6,355,245

• 15 · Other assets

  beginning of year $14,289 · end of year $17,552

• 17 · Accounts payable and accrued expenses

  beginning of year $358,435 · end of year $382,522

• 18 · Grants payable

  beginning of year $74,170 · end of year $79,437

• 19 · Deferred revenue

  beginning of year $1,500 · end of year $0

• 25 · Other liabilities

  beginning of year $128,166 · end of year $168,593

• 27 · Net assets without donor restrictions

  beginning of year $11,492,011 · end of year $7,797,522

The filer's explanations (Part III)

PART I, LINE 3

THE ORGANIZATION RELIED ON ITS PARENT, DELTA DENTAL OF SOUTH DAKOTA, TO ESTABLISH THE COMPENSATION OF THE PRESIDENT.

PART I, LINE 4B

A 457F PLAN WAS ESTABLISHED FOR CERTAIN EMPLOYEES OF THE RELATED ORGANIZATION AND A CONTRIBUTION WAS MADE ON THEIR BEHALF. THE CONTRIBUTION AMOUNT IS 2% OF SALARY AND BONUS FOR DESIGNATED EMPLOYEES AGE 62 OR LESS DURING THE CALENDAR YEAR. THE CONTRIBUTIONS WILL VEST ON JANUARY 6, 2026. THE CONTRIBUTION FOR EMPLOYEES AGE 63 OR OLDER DURING THE CALENDAR YEAR IS $20,500, THE MAXIMUM AMOUNT ALLOWED, EXCLUDING THE CATCH-UP CONTRIBUTION AMOUNT FOR EMPLOYEES 50 AND OLDER. DETAIL CONTRIBUTIONS FOR SPECIFIED EMPLOYEES: SCOTT JONES $20,500.00