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Nonprofiteer
← DELTA DENTAL OF SOUTH DAKOTA FOUNDATION

Form 990 for tax year 2023

Filed by DELTA DENTAL OF SOUTH DAKOTA FOUNDATION.

Totals

Total revenue
$3,280,707
Total expenses
$3,827,751
Contributions and grants received
$1,500,018
Grants paid
$576,170
Program service revenue
$1,508,363
Investment income
$272,326
Other revenue
$0
Total assets, end of year
$9,260,958
Total liabilities, end of year
$721,529
Net assets or fund balances, end of year
$8,539,429
Program services expenses (Part IX)
$3,278,617
Management and general expenses
$500,418
Fundraising expenses
$48,716
Program service expenses (Part III)
$3,278,617

Program services were 85.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $1,248,716

  • 1e · Government grants (contributions)

    $190,430

  • 1f · All other contributions, gifts and grants

    $60,872

  • 2a · Program service revenue: DAKOTA SMILES PROGRAM

    total $1,508,363 · related or exempt $1,508,363

  • 3 · Investment income

    total $176,301 · excluded $176,301

  • 7a · Gross sales of assets other than inventory

    securities $1,537,241

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

    securities $1,441,216

  • 7c · Gain or loss

    securities $96,025

  • 7d · Net gain or loss

    total $96,025 · excluded $96,025

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $263,446 · program services $263,446

  • 2 · Grants to domestic individuals

    total $312,724 · program services $312,724

  • 11c · Fees: accounting

    total $14,915 · management and general $14,915

  • 11g · Fees: other

    total $2,444,080 · program services $2,050,250 · management and general $393,830

  • 12 · Advertising and promotion

    total $20,100 · management and general $20,100

  • 13 · Office expenses

    total $179,090 · program services $178,834 · management and general $256

  • 16 · Occupancy

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

  • 17 · Travel

    total $259,961 · program services $250,785 · management and general $9,176

  • 19 · Conferences, conventions and meetings

    total $1,380 · program services $1,244 · management and general $136

  • 22 · Depreciation, depletion and amortization

    total $4,501 · program services $4,501

  • 23 · Insurance

    total $32,201 · program services $32,201

  • 24a · Other expenses: INDIRECT COSTS

    total $94,189 · program services $45,290 · management and general $48,899

  • 24b · Other expenses: MAINTENANCE AND REPAIRS

    total $87,176 · program services $87,176

  • 24c · Other expenses: FUNDRAISING EXPENSES

    total $48,716 · fundraising $48,716

  • 24d · Other expenses: ALL SMILES PROGRAM

    total $25,096 · program services $25,096

  • 24e · All other expenses

    total $10,176 · program services $2,470 · management and general $7,706

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,430,763 · end of year $1,133,864

  • 2 · Savings and temporary cash investments

    beginning of year $282,823 · end of year $484,014

  • 4 · Accounts receivable

    beginning of year $287,928 · end of year $172,320

  • 7 · Other notes and loans receivable

    beginning of year $30,000 · end of year $135,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $20,154 · end of year $22,334

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

    $1,424,886

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

    $1,372,000

  • 10c · Land, buildings and equipment, net

    beginning of year $3,609 · end of year $52,886

  • 11 · Investments: publicly traded securities

    beginning of year $6,355,245 · end of year $7,239,003

  • 15 · Other assets

    beginning of year $17,552 · end of year $21,537

  • 17 · Accounts payable and accrued expenses

    beginning of year $382,522 · end of year $553,849

  • 18 · Grants payable

    beginning of year $79,437 · end of year $58,941

  • 25 · Other liabilities

    beginning of year $168,593 · end of year $108,739

  • 27 · Net assets without donor restrictions

    beginning of year $7,797,522 · end of year $8,539,429

Mission and programs · 2023

Mission

TO INITIATE, COLLABORATE AND/OR SUPPORT PROGRAMS THAT INCREASE ACCESS TO CARE, ENSURE AN ADEQUATE DENTAL WORK FORCE AND PREVENT DENTAL DISEASE.

Activities or mission (Part I)

TO SUPPORT PROGRAMS THAT PROMOTE ORAL HEALTH.

  • THE DELTA DENTAL MOBILE PROGRAM (TRUCK CLINIC) - IS A STATEWIDE PROGRAM TO PROVIDE RESTORATIVE AND PREVENTATIVE DENTAL CARE TO UNDERSERVED SOUTH DAKOTA CHILDREN. OF THE 2,724 CHILDREN SERVED BY THE PROGRAM IN 2023, 1,227 HAD MEDICAID INSURANCE, 1,209 HAD NO DENTAL INSURANCE, AND 288 HAD PRIVATE INSURANCE. THE VALUE OF CARE PROVIDED WAS $2,413,790 FOR WHICH THE DELTA DENTAL OF SOUTH DAKOTA FOUNDATION RECEIVED $716,970 IN SERVICE REVENUE AND $225,480 IN SITE PARTNER REVENUE.

    Expenses $1,819,423 · Revenue $942,450

  • THE DELTA DENTAL MOBILE PROGRAM (PREVENTION CLINICS) PROVIDES PREVENTIVE DENTAL CARE FOR CHILDREN FROM HEAD START THROUGH EIGHTH GRADE IN NATIVE AMERICAN TRIBAL COMMUNITIES. OF THE 1,881 CHILDREN SERVED BY THE PROGRAM IN 2023, 1,598 HAD MEDICAID INSURANCE, 219 HAD NO DENTAL INSURANCE, AND 64 HAD PRIVATE DENTAL INSURANCE. THE VALUE OF CARE PROVIDED WAS $657,885 FOR WHICH THE DELTA DENTAL OF SOUTH DAKOTA FOUNDATION RECEIVED $565,913 IN REVENUE.

    Expenses $883,024 · Revenue $565,913

  • $263,466 HAS BEEN CONTRIBUTED TO 501(C)(3) ORGANIZATIONS, GOVERNMENTAL ENTITIES AND OTHER ORGANIZATIONS WITH AN INTEREST IN FURTHERING DENTAL RESEARCH EDUCATION & SERVICES TO DISADVANTAGED POPULATIONS. ADDITIONAL ASSISTANCE PROVIDED INCLUDE A) $135,000 HAS BEEN ADVANCED THROUGH THE FUND LOAN REPAYMENT FOR SERVICE PROGRAM, B) $55,000 IN CONTINUING EDUCATION CERTIFICATES WERE ISSUED AND C) $122,724 CONTRIBUTED TO EDUCATION & PREVENTION ACTIVITIES FOR ASSISTING DISADVANTAGED CHILDREN.

    Expenses $576,170 · Grants $576,170

As filed on the 2023 return.

Listed in Part VII

  • Scott Jones Ddsd Pres-Ceo End

    04/2023)/PRESIDENT OF FOUNDATION

    Total calculated
    $561,515
    From this org
    $0
    From related orgs
    $474,384
    Other
    $87,131
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $225,998 related
    Bonus
    $0 + $224,997 related
    Other
    $0 + $23,389 related
    Deferred
    $0 + $55,500 related
    Nontaxable benefits
    $0 + $32,974 related
    Filer's total
    $0 + $562,858 related

  • Jeff Miller

    DDSD PRES-CEO/OFFICER (BEG 04/2023)

    Total calculated
    $482,677
    From this org
    $0
    From related orgs
    $411,168
    Other
    $71,509
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $329,364 related
    Bonus
    $0 + $60,000 related
    Other
    $0 + $21,804 related
    Deferred
    $0 + $41,400 related
    Nontaxable benefits
    $0 + $31,492 related
    Filer's total
    $0 + $484,060 related

  • Monty Bechtold DDS

    DIRECTOR/VICE PRESIDENT (BEG 05/23)

    Total calculated
    $16,876
    From this org
    $0
    From related orgs
    $16,876
    Other
    $0
    Hours/week
    1 + 2 related

  • John Clausen CPA

    TREASURER

    Total calculated
    $15,750
    From this org
    $0
    From related orgs
    $15,750
    Other
    $0
    Hours/week
    1 + 2 related

  • Ellen Lee

    SECRETARY

    Total calculated
    $9,950
    From this org
    $0
    From related orgs
    $9,950
    Other
    $0
    Hours/week
    1 + 1 related

  • Travis Bjordahl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thane Crump DDS

    DIRECTOR

    Total calculated
    $9,750
    From this org
    $0
    From related orgs
    $9,750
    Other
    $0
    Hours/week
    1 + 1 related

  • Dale Gibson DDS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Paul Rezich DDS

    VICE PRESIDENT/DIRECTOR (BEG 05/23)

    Total calculated
    $13,609
    From this org
    $0
    From related orgs
    $13,609
    Other
    $0
    Hours/week
    1 + 1 related

  • Anlee Rola DDS

    DIRECTOR

    Total calculated
    $9,950
    From this org
    $0
    From related orgs
    $9,950
    Other
    $0
    Hours/week
    1 + 1 related

  • Stephanie Schmitz DDS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Roger Wilson DDS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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 $22,500, THE MAXIMUM AMOUNT ALLOWED, EXCLUDING THE CATCH-UP CONTRIBUTION AMOUNT FOR EMPLOYEES 50 AND OLDER. DETAIL CONTRIBUTIONS FOR SPECIFIED EMPLOYEES: SCOTT JONES $22,500.00 JEFF MILLER $8,400.00

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
9 May 2024
IRS schema version
2023v5.0
Source object
202441509349300109

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