Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $5,900,000

• 1f · All other contributions, gifts and grants

  $1,500

• 3 · Investment income

  total $952,266 · excluded $952,266

• 7a · Gross sales of assets other than inventory

  securities $3,115,581

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

  securities $3,732,539

• 7c · Gain or loss

  securities -$616,958

• 7d · Net gain or loss

  total -$616,958 · excluded -$616,958

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $2,937,607 · program services $2,937,607

• 5 · Compensation of officers, directors and key employees

  total $3,600 · management and general $3,600

• 11a · Fees: management

  total $534,216 · program services $339,661 · management and general $194,555

• 11c · Fees: accounting

  total $15,500 · management and general $15,500

• 11f · Fees: investment management

  total $53,015 · management and general $53,015

• 11g · Fees: other

  total $2,883 · management and general $2,883

• 12 · Advertising and promotion

  total $103 · program services $103

• 13 · Office expenses

  total $43,110 · program services $33,871 · management and general $9,239

• 14 · Information technology

  total $6,540 · program services $120 · management and general $6,420

• 17 · Travel

  total $26,003 · program services $5,161 · management and general $20,842

• 19 · Conferences, conventions and meetings

  total $13,695 · program services $1,761 · management and general $11,934

• 24a · Other expenses: CONSULTING

  total $48,819 · program services $44,199 · management and general $4,620

• 24b · Other expenses: OUTREACH AND EDUCATION

  total $16,362 · program services $16,362 · management and general $0

• 24c · Other expenses: MISCELLANEOUS

  total $5,725 · program services $368 · management and general $5,357

• 24d · Other expenses: MEMBERSHIP FEES

  total $5,213 · program services $3,000 · management and general $2,213

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $74,436 · end of year $233,218

• 2 · Savings and temporary cash investments

  beginning of year $2,618,295 · end of year $2,906,728

• 3 · Pledges and grants receivable

  beginning of year $6,100,000 · end of year $5,700,000

• 4 · Accounts receivable

  beginning of year $480 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $9,826 · end of year $3,620

• 11 · Investments: publicly traded securities

  beginning of year $22,421,635 · end of year $28,431,430

• 12 · Investments: other securities

  beginning of year $2,864,764 · end of year $3,186,147

• 15 · Other assets

  beginning of year $1,162 · end of year $3,858

• 17 · Accounts payable and accrued expenses

  beginning of year $10,459 · end of year $5,580

• 18 · Grants payable

  beginning of year $141,318 · end of year $137,256

• 25 · Other liabilities

  beginning of year $51,608 · end of year $40,531

• 27 · Net assets without donor restrictions

  beginning of year $2,486,609 · end of year $2,840,220

• 28 · Net assets with donor restrictions

  beginning of year $31,400,604 · end of year $37,441,414

The filer's explanations (Part III)

PART I, LINE 4B

EFFECTIVE JANUARY 1, 2016, THE OFFICERS OF DELTA DENTAL OF IOWA, A RELATED ORGANIZATION, PARTICIPATE IN A SEC. 457(F) PLAN. DELTA DENTAL OF IOWA MAKES A CONTRIBUTION TO THE PLAN ANNUALLY ON BEHALF OF THE OFFICERS. THIS CONTRIBUTION IS A PERCENTAGE OF SALARY AND IS SET AND APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF DELTA DENTAL OF IOWA. THE PORTION OF A PARTICIPANT'S ACCOUNT BALANCE ALLOCATED TO A PARTICULAR PLAN YEAR'S AWARD BECOMES VESTED ON JANUARY 1ST OF THE FOURTH YEAR FOLLOWING THE PLAN YEAR FOR WHICH THE AWARD IS GRANTED. THAT AMOUNT IS THEN PAID TO THE OFFICER. OTHER THAN THE VESTING CRITERIA, THE OFFICERS CANNOT ACCESS THE FUNDS UNTIL RETIREMENT, LEAVING THE COMPANY, OR DEATH. OFFICERS WHO RECEIVED DEPOSITS IN 2023 FROM DELTA DENTAL OF IOWA AND THE AMOUNTS ARE: APRIL SCHMALTZ $ 62,390 SHERRY PERKINS $ 47,396 SUZANNE HECKENLAIBLE $ 50,419 JEFF CHAFFIN $ 54,361 OFFICERS THAT RECEIVED PAYMENTS OF VESTED AMOUNTS IN 2023 AND THE AMOUNTS ARE: JEFFREY S RUSSELL $ 55,810 APRIL SCHMALTZ $ 12,023 SHERRY PERKINS $ 8,677 SUZANNE HECKENLAIBLE $ 6,926 JEFF CHAFFIN $ 31,855 THE OFFICERS OF DELTA DENTAL OF IOWA, A RELATED ORGANIZATION, PARTICIPATE IN A LONG-TERM INCENTIVE PLAN. THE PLAN IS INTENDED AND AT ALL TIMES SHALL BE AN UNFUNDED AND UNSECURED PLAN THAT IS LIMITED TO KEY MANAGEMENT EMPLOYEES OF THE ORGANIZATION DESIGNED TO ENHANCE THE BOARD'S EFFORT AT RETENTION OF ITS EXECUTIVE STAFF. OFFICERS WHO RECEIVED PAYMENTS OF VESTED AMOUNTS IN 2023 AND THE AMOUNTS ARE: JEFFREY S RUSSELL $ 390,000 APRIL SCHMALTZ $ 172,500 SHERRY PERKINS $ 127,500 SUZANNE HECKENLAIBLE $ 127,500 JEFF CHAFFIN $ 157,500

SCHEDULE J, PART I, LINE 3

THE EXECUTIVE DIRECTOR AND OFFICERS EXCLUDING THE CHAIR AND VICE CHAIR OF THE BOARD OF THE FOUNDATION ARE EMPLOYEES OF DELTA DENTAL OF IOWA. DELTA DENTAL OF IOWA CHARGES THE FOUNDATION A MANAGEMENT FEE FOR THE TIME SPENT BY THE PRESIDENT, SECRETARY AND TREASURER, AND EXECUTIVE DIRECTOR.