2025-05-14T08:37:46-05:00 2024-12-31 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2024-01-01 911776857 DELTA DENTAL OF SOUTH DAKOTA FOUNDATION DELT 6052247345 PO BOX 1157 PIERRE SD 57501 JEFF MILLER DDSD PRESIDENT-CEO/OFFICER 6052247345 2025-05-05 1 1 LAURIE HANSON CPA P00851848 6053391999 2025-05-05 2024 2025-03-06 01:10:19Z JEFF MILLER PO BOX 1157 PIERRE SD 57501 4354471 0 X WWW.DELTADENTALSD.COM X 1996 SD TO SUPPORT PROGRAMS THAT PROMOTE ORAL HEALTH. 12 10 0 10 0 0 1500018 1413055 1508363 1130557 272326 280740 0 0 3280707 2824352 576170 638061 0 0 0 0 0 0 48041 3251581 3084251 3827751 3722312 -547044 -897960 9260958 8477758 721529 765557 8539429 7712201 TO INITIATE, COLLABORATE AND/OR SUPPORT PROGRAMS THAT INCREASE ACCESS TO CARE, ENSURE AN ADEQUATE DENTAL WORK FORCE AND PREVENT DENTAL DISEASE. 0 0 1856550 949577 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 2,711 CHILDREN SERVED BY THE PROGRAM IN 2024, 1,200 HAD MEDICAID INSURANCE, 1,234 HAD NO DENTAL INSURANCE, AND 277 HAD PRIVATE INSURANCE. THE VALUE OF CARE PROVIDED WAS $2,393,380 FOR WHICH THE DELTA DENTAL OF SOUTH DAKOTA FOUNDATION RECEIVED $705,077 IN SERVICE REVENUE AND $244,500 IN SITE PARTNER REVENUE. 553131 180980 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 1,016 CHILDREN SERVED BY THE PROGRAM IN 2024, 890 HAD MEDICAID INSURANCE, 108 HAD NO DENTAL INSURANCE, AND 18 HAD PRIVATE DENTAL INSURANCE. THE VALUE OF CARE PROVIDED WAS $368,297 FOR WHICH THE DELTA DENTAL OF SOUTH DAKOTA FOUNDATION RECEIVED $180,980 IN REVENUE. 957975 638061 $188,833 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) $276,278 HAS BEEN ADVANCED THROUGH THE FUND LOAN REPAYMENT FOR SERVICE PROGRAM, B) $56,700 IN CONTINUING EDUCATION CERTIFICATES WERE ISSUED AND C) $116,250 CONTRIBUTED TO EDUCATION & PREVENTION ACTIVITIES FOR ASSISTING DISADVANTAGED CHILDREN. 3367656 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 19 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 10 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X X LAURIE MIKKONEN 6054942479 720 N EUCLID AVE PIERRE SD 57501 JEFF MILLER DDSD PRES-CEO/OFFICER 1.00 40.00 X X 0 554004 89490 SCOTT JONES PRESIDENT OF FOUNDATION 10.00 30.00 X X 0 251945 72664 MONTY BECHTOLD DDS VICE PRESIDENT 1.00 2.00 X 0 20069 0 JOHN CLAUSEN CPA TREASURER 1.00 2.00 X X 0 15850 0 ELLEN LEE SECRETARY 1.00 1.00 X X 0 4600 0 TRAVIS BJORDAHL DIRECTOR 1.00 1.00 X 0 5350 0 THANE CRUMP DDS DIRECTOR 1.00 1.00 X 0 9750 0 DALE GIBSON DDS DIRECTOR 1.00 0.00 X 0 0 0 PAUL REZICH DDS DIRECTOR 1.00 1.00 X X 0 11450 0 ANLEE ROLA DDS DIRECTOR 1.00 1.00 X 0 9950 0 STEPHANIE SCHMITZ DDS DIRECTOR 1.00 1.00 X 0 1600 0 ROGER WILSON DDS DIRECTOR 1.00 0.00 X 0 0 0 0 884568 162154 0 0 1 0 DELTA DENTAL OF SOUTH DAKOTA PO BOX 1157 PIERRE SD 57501 MANAGEMENT SERVICES 2057127 BARTON ASSOCIATES INC PO BOX 417844 BOSTON MA 02241 CONTRACT DENTIST SERVICES 119760 2 1245148 86223 81684 1413055 DAKOTA SMILES PROGRAM 621990 1130557 1130557 1130557 305670 305670 1505189 1530119 -24930 -24930 -24930 2824352 1130557 0 280740 X 188833 188833 449228 449228 16727 16727 2407286 2191389 215897 6966 6966 84223 82810 1413 30000 24600 5400 226303 218069 8234 2127 1769 358 23154 23154 35742 35742 INDIRECT COSTS 103745 63052 40693 MAINTENANCE AND REPAIRS 55814 55814 FUNDRAISING EXPENSES 48041 48041 ALL SMILES PROGRAM 29511 29511 14612 3685 10927 3722312 3367656 306615 48041 1096326 342897 521552 764904 172320 119112 135000 276278 22334 21937 1488580 1395154 52886 93426 7239003 6837107 21537 22097 9260958 8477758 553849 610833 58941 63132 108739 91592 721529 765557 X 8539429 7712201 8539429 7712201 9260958 8477758 X -897960 -87863 158595 X 0 1 X 1 0 X X 2 DELTA DENTAL OF SOUTH DAKOTA 460309258 10 1 0 3084251 CLASS OF SUPPORTED ORGANIZATIONS 460309258 7 1 638061 0 2 638061 3084251 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 11G, COLUMN (III) TYPE OF ORGANIZATION: DELTA DENTAL OF SOUTH DAKOTA: 501(C)(4) CLASS OF SUPPORTED ORGANIZATIONS: 6, 7, AND 10 PART I, LINE 11G, COLUMN (VI): THE DELTA DENTAL MOBILE PROGRAM IS A STATEWIDE PROGRAM TO PROVIDE RESTORATIVE AND PREVENTIVE DENTAL CARE TO UNDERSERVED CHILDREN ACROSS SOUTH DAKOTA. DELTA DENTAL OF SOUTH DAKOTA IS INDIRECTLY SUPPORTED BY PROVIDING THE DELTA DENTAL MOBILE PROGRAM. PART IV, SECTION A, LINE 1: DELTA DENTAL OF SOUTH DAKOTA IS SPECIFIED BY NAME IN THE ARTICLES OF INCORPORATION. OTHER ORGANIZATIONS ARE SPECIFIED BY CLASS. THE ARTICLES OF INCORPORATION STATE THAT THE FUND WILL MAKE DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) AND/OR SECTION 170(C)(2) AND/OR SECTION 501(A) OF THE INTERNAL REVENUE CODE THAT ARE CLOSELY RELATED IN PURPOSE OR FUNCTION TO DELTA DENTAL OF SOUTH DAKOTA. PART IV, SECTION A, LINE 3B: DELTA DENTAL OF SOUTH DAKOTA ANNUALLY PERFORMS A PUBLIC SUPPORT TEST UNDER SECTION 509(A)(2) TO CONFIRM THAT IT QUALIFIES AS A SUPPORTED ORGANIZATION. THIS IS PERFORMED DURING PREPARATION OF THE DELTA DENTAL OF SOUTH DAKOTA FORM 990 EXEMPT ORGANIZATION INCOME TAX RETURN. PART IV, SECTION A, LINE 3C: THE FOUNDATION WORKS CLOSELY WITH DELTA DENTAL OF SOUTH DAKOTA (DDSD) THROUGH OPERATING THE DELTA DENTAL MOBILE PROGRAM EXCLUSIVELY FOR SECTION 170(C)(2)(B) PURPOSES AND BY PROVIDING GRANTS TO OTHER ORGANIZATIONS THAT ARE EXEMPT AS 501(C)(3) OR GOVERNMENTAL ENTITIES THAT FURTHER DDSD'S MISSION OF ADVANCING AND PROMOTING THE IMPROVEMENT OF ORAL HEALTH. THE CEO AND PRESIDENT OF DDSD IS A DIRECTOR OF THE FOUNDATION, ALONG WITH 6 OF THE 15 CORPORATE BOARD MEMBERS OF DDSD. GRANTS ARE NOT DIRECTLY PROVIDED TO DDSD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7760555 177456 336000 7602011 6638068 1432487 310000 7760555 10413590 -2345522 1430000 6638068 9061764 1751859 400033 10413590 8515816 919002 373054 9061764 1.00000 0.00000 0.00000 0 0 1488580 1395154 93426 93426 PAYABLE TO DELTA DENTAL OF SOUTH DAKOTA 91592 91592 X 2736489 -87863 -87863 2824352 0 2824352 3563717 0 3563717 158595 158595 3722312 PART V, LINE 4: THE BOARD OF DIRECTORS ALLOW FOR UP TO 5% OF THE YEAR-END BALANCE TO BE DISBURSED FROM THE INVESTMENTS TO BE USED FOR UNRESTRICTED PURPOSES. PART X, LINE 2: THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPIRED CONTINUING EDUCATION CERTIFICATES 14,600. LOAN PAYMENT FORGIVENESS 141,278. PREVENTION & EDUCATION 2,717. 1 CALL TO FREEDOM 1915 E 8TH ST STE 100 SIOUX FALLS SD 57103 475469817 501(C)(3) 7000 0 DENTAL CARE HORIZON HEALTH FOUNDATION PO BOX 728 HOWARD SD 57349 812678046 501(C)(3) 20000 0 DENTAL EDUCATION SOUTH DAKOTA DENTAL ASSOCIATION PO BOX 7018 PIERRE SD 57501 460367045 501(C)(3) 20000 0 DENTAL EDUCATION SOUTH DAKOTA DENTAL FOUNDATION PO BOX 1194 PIERRE SD 57501 460363251 501(C)(3) 74256 0 GENERAL SUPPORT SOUTH DAKOTA DENTAL HYGIENE ASSOCIATION 1407 PENINAH ST YANKTON SD 57078 460382580 501(C)(3) 15000 0 DENTAL EDUCATION SOUTHEAST TECHNICAL COLLEGE 2320 N CAREER AVE SIOUX FALLS SD 57107 466002586 GOVERNMENT 18846 0 DENTAL EDUCATION USD DEPT OF DENTAL HYGIENE 120 C EAST HALL 414 E CLARK ST VERMILLION SD 57069 466000364 GOVERNMENT 25000 0 HEALTHCARE & DENTAL EDUCATION 7 0 CONTINUING EDUCATION CERTIFICATES 111 56700 EDUCATION & PREVENTION ASSISTING NEEDY CHILDREN 15894 116250 LOAN REPAYMENTS 12 276278 PART I, LINE 2: GRANTS MADE TO 501(C)(3) ORGANIZATIONS, GOVERNMENTAL ENTITIES, AND OTHER ORGANIZATIONS WITH AN INTEREST IN FURTHERING DENTAL RESEARCH, EDUCATION, AND SERVICES TO DISADVANTAGED POPULATIONS ARE APPROVED BY THE BOARD. 0 1 0 0 0 0 0 0 0 JEFF MILLER DDSD PRES-CEO/OFFICER 0 388200 0 144000 0 21804 0 57500 0 33373 0 644877 0 0 SCOTT JONES PRESIDENT OF FOUNDATION 0 124900 0 103499 0 23546 0 48366 0 25495 0 325806 0 0 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 $23,000, THE MAXIMUM AMOUNT ALLOWED, EXCLUDING THE CATCH-UP CONTRIBUTION AMOUNT FOR EMPLOYEES 50 AND OLDER. DETAIL CONTRIBUTIONS FOR SPECIFIED EMPLOYEES: SCOTT JONES $23,000.00 JEFF MILLER $23,000.00 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE VOTING MEMBER. IT IS DELTA DENTAL OF SOUTH DAKOTA. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER, DELTA DENTAL OF SOUTH DAKOTA, APPOINTS MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AT THE MAY BOARD MEETING. A REVIEW OF THE FORM IS CONDUCTED BY THE DELTA DENTAL OF SOUTH DAKOTA CHAIRMAN OF THE AUDIT AND FINANCE COMMITTEE. THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY, IN MAY, AT THE REGULARLY SCHEDULED BOARD MEETING. EACH FORM IS READ AT THE FOLLOWING MEETING, WITH ACTION TAKEN AS NEEDED. ACTION MAY INCLUDE ABSTENTION FROM DISCUSSION AND VOTING AND POSSIBLE TERMINATION AS A BOARD MEMBER. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT STAFF: PROGRAM SERVICE EXPENSES 514,420. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 514,420. SHARED SERVICES: PROGRAM SERVICE EXPENSES 1,676,969. MANAGEMENT AND GENERAL EXPENSES 215,897. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,892,866. FORM 990, PART XI, LINE 9: LOAN REPAYMENT FORGIVENESS 141,278. EXPIRED CONTINUING EDUCATION CERTIFICATES 14,600. PREVENTION & EDUCATION 2,717. DELTA DENTAL OF SOUTH DAKOTA 720 NORTH EUCLID AVE PIERRE SD 57501 460309258 IMPROVEMENT OF ORAL HEALTH SD 501(C)(4) 0 WELLNES 605 INC 720 N EUCLID AVE PIERRE SD 57501 332478058 VISION BENEFITS SD N/A C 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1