2026-05-21T16:13:05-05:00 2025-12-31 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2025-01-01 911776857 DELTA DENTAL OF SOUTH DAKOTA FOUNDATION DELT 6052247345 PO BOX 1157 PIERRE SD 57501 JEFF MILLER DDSD PRESIDENT-CEO/OFFICER 6052247345 2026-05-19 1 LAURIE HANSON CPA P00851848 6053391999 2026-05-19 2025 2025-03-06 01:10:19Z JEFF MILLER PO BOX 1157 PIERRE SD 57501 5156745 0 X WWW.DELTADENTALSD.COM X 1996 SD TO SUPPORT PROGRAMS THAT PROMOTE ORAL HEALTH. 13 11 0 11 0 0 1413055 1515279 1130557 1095350 280740 773890 0 0 2824352 3384519 638061 654666 0 0 0 0 0 0 50910 3084251 3064519 3722312 3719185 -897960 -334666 8477758 9587271 765557 809647 7712201 8777624 X TO INITIATE, COLLABORATE AND/OR SUPPORT PROGRAMS THAT INCREASE ACCESS TO CARE, ENSURE AN ADEQUATE DENTAL WORK FORCE AND PREVENT DENTAL DISEASE. 0 1 1857638 825950 THE DELTA DENTAL MOBILE PROGRAM (TRUCK CLINICS) IS A STATEWIDE PROGRAM TO PROVIDE RESTORATIVE AND PREVENTIVE DENTAL CARE TO UNDERSERVED SOUTH DAKOTA CHILDREN. OF THE 2,018 CHILDREN SERVED BY THE PROGRAM IN 2025, 829 HAD MEDICAID INSURANCE, 971 HAD NO DENTAL INSURANCE, AND 218 HAD PRIVATE DENTAL INSURANCE. THE VALUE OF CARE PROVIDED WAS $1,943,355 FOR WHICH THE DELTA DENTAL OF SOUTH DAKOTA FOUNDATION RECEIVED $637,575 IN SERVICE REVENUE AND $188,375 IN SITE PARTNER REVENUE. 600155 269400 THE DELTA DENTAL MOBILE PROGRAM (PREVENTION CLINICS) PROVIDES PREVENTIVE DENTAL CARE TO CHILDREN FROM HEAD START THROUGH EIGHTH GRADE IN NATIVE AMERICAN TRIBAL COMMUNITIES. OF THE 1,328 CHILDREN SERVED BY THE PROGRAM IN 2025, 1,082 HAD MEDICAID INSURANCE, 180 HAD NO DENTAL INSURANCE, AND 66 HAD PRIVATE DENTAL INSURANCE. THE VALUE OF CARE PROVIDED WAS $562,847 FOR WHICH THE DELTA DENTAL OF SOUTH DAKOTA FOUNDATION RECEIVED $269,400 IN REVENUE. 922333 654666 $179,702 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) $290,000 HAS BEEN ADVANCED THROUGH THE FUND LOAN REPAYMENT FOR SERVICE PROGRAM, B) $61,200 IN CONTINUING EDUCATION CERTIFICATES WERE ISSUED AND C) $123,764 CONTRIBUTED TO EDUCATION & PREVENTION ACTIVITIES FOR ASSISTING DISADVANTAGED CHILDREN. 3380126 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 15 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 11 1 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 592764 90824 SCOTT JONES PRESIDENT OF FOUNDATION 10.00 30.00 X X 0 296952 45868 MONTY BECHTOLD DDS VICE PRESIDENT 1.00 3.00 X X 0 21913 0 JOHN CLAUSEN CPA TREASURER 1.00 2.00 X X 0 15750 0 ELLEN LEE SECRETARY 1.00 0.00 X X 0 0 0 TRAVIS BJORDAHL DIRECTOR 1.00 1.00 X 0 9750 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 0 11450 0 ANLEE ROLA DDS DIRECTOR 1.00 1.00 X 0 9850 0 STEPHANIE SCHMITZ DDS DIRECTOR 1.00 1.00 X 0 9750 0 ROGER WILSON DDS DIRECTOR 1.00 0.00 X 0 0 0 AARON STUDER DDS DIRECTOR 1.00 0.00 X 0 0 0 0 977929 136692 0 0 1 0 DELTA DENTAL OF SOUTH DAKOTA PO BOX 1157 PIERRE SD 57501 MANAGEMENT SERVICES 2201627 1 1448154 12500 54625 1515279 DAKOTA SMILES PROGRAM 621990 1095350 1095350 1095350 364949 364949 2181167 1772226 408941 408941 408941 3384519 1095350 0 773890 X 179702 179702 474964 474964 18873 18873 2341010 2148159 192851 15000 15000 119048 118580 468 30000 24600 5400 224706 218152 6554 2038 2013 25 47 47 34653 34653 35900 35900 INDIRECT COSTS 90119 51875 38244 MAINTENANCE AND REPAIRS 66384 66384 FUNDRAISING EXPENSES 50910 50910 ALL SMILES PROGRAM 20534 20534 15297 4610 10687 3719185 3380126 288149 50910 342897 624799 764904 876912 119112 69062 276278 290000 21937 22180 1544815 1429635 93426 115180 6837107 7551295 22097 37843 8477758 9587271 610833 596875 63132 80775 91592 131997 765557 809647 X 7712201 8777624 7712201 8777624 8477758 9587271 X -334666 1359154 40935 X 0 1 X 1 0 X X 2 DELTA DENTAL OF SOUTH DAKOTA 460309258 10 1 0 3064519 CLASS OF SUPPORTED ORGANIZATIONS 460309258 7 1 654666 0 2 654666 3064519 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 7 OF THE 15 CORPORATE BOARD MEMBERS OF DDSD. GRANTS ARE NOT DIRECTLY PROVIDED TO DDSD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7602011 2126197 1300000 8428208 7760555 177456 336000 7602011 6638068 1432487 310000 7760555 10413590 -2345522 1430000 6638068 9061764 1751859 400033 10413590 1.00000 0.00000 0.00000 0 0 1544815 1429635 115180 115180 PAYABLE TO DELTA DENTAL OF SOUTH DAKOTA 118055 FINANCE LEASE LIABILITY 13942 131997 X 4743673 1359154 1359154 3384519 0 3384519 3678250 0 3678250 40935 40935 3719185 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 17,100. LOAN PAYMENT FORGIVENESS 13,722. PREVENTION & EDUCATION 10,113. 1 SD DENTAL FOUNDATION PO BOX 7018 PIERRE SD 57501 460367045 501(C)(3) 76484 0 GENERAL SUPPORT USD DEPT OF DENTAL HYGIENE 120 E HALL 414 E CLARK STREET VERMILLION SD 57069 466000364 GOVERNMENT 17000 0 HEALTH & DENTAL EDUCATION SD DENTAL HYGIENE ASSOCIATION 1407 PENINAH STREET YANKTON SD 57078 460382580 501(C)(6) 15000 0 DENTAL EDUCATION HORIZON HEALTH FOUNDATION PO BOX 728 HOWARD SD 57349 812678046 501(C)(3) 20000 0 DENTAL EDUCATION SD DENTAL ASSOCIATION PO BOX 1194 PIERRE SD 57501 460363251 501(C)(6) 20000 0 DENTAL EDUCATION WESTERN DAKOTA TECHNICAL COLLEGE 800 MICKELSON DRIVE RAPID CITY SD 57703 460340050 501(C)(3) 8500 0 DENTAL ASSISTING PROGRAM RUTGERS SCHOOL OF DENTAL MEDICINE 110 BERGEN STREET ROOM B-811 NEWARK NJ 07103 237318742 501(C)(3) 7500 0 WORKFORCE DEVELOPMENT 5 2 CONTINUING EDUCATION CERTIFICATES 114 61200 EDUCATION & PREVENTION ASSISTING NEEDY CHILDREN 15730 123764 LOAN REPAYMENTS 13 290000 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 400210 0 168000 0 24554 0 58500 0 33707 0 684971 0 0 SCOTT JONES PRESIDENT OF FOUNDATION 0 97900 0 0 0 199052 0 23500 0 23687 0 344139 0 198786 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. THE CONTRIBUTION AMOUNT IS 2% OF SALARY AND BONUS FOR DESIGNATED EMPLOYEES AGE 62 OR LESS DURING THE CALENDAR YEAR. THE CONTRIBUTION AMOUNT FOR EMPLOYEES AGE 63 OR OLDER DURING THE CALENDAR YEAR IS $23,500. THE CONTRIBUTION FOR JEFF MILLER AND SCOTT JONES WILL VEST JANUARY 5, 2027. THE CONTRIBUTIONS FOR THE OTHER INDIVIDUALS VEST ON JANUARY 5, 2029. THE INDIVIDUALS INVOLVED & THE CONTRIBUTION AMOUNTS ON THEIR BEHALF FOLLOWS: JEFF MILLER $23,500 SCOTT JONES $23,500 SCHEDULE J, PART II, COLUMN B(III) AND (F): SCOTT JONES, PRESIDENT OF FOUNDATION, RECEIVED A TAXABLE 457F PAYOUT IN THE AMOUNT OF $198,786. FORM 990, PART III, LINE 3 THE FOUNDATION WENT FROM TWO MOBILE CARE BUSES TO ONE HALF WAY THROUGH THE CALENDAR YEAR. FORM 990, PART VI, SECTION A, LINE 2 JEFF MILLER, SCOTT JONES, MONTY BECHTOLD, JOHN CLAUSEN, PAUL REZICH, ANLEE ROLA, THANE CRUMP, TRAVIS BJORDAHL, AND STEPHANIE SCHMITZ HAVE A BUSINESS RELATIONSHIP. 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 WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AT THE MAY BOARD MEETING PRIOR TO FILING WITH THE IRS. A REVIEW OF THE FORM IS CONDUCTED BY THE DELTA DENTAL OF SOUTH DAKOTA AUDIT AND FINANCE COMMITTEE. 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 341,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 341,320. SHARED SERVICES: PROGRAM SERVICE EXPENSES 1,806,839. MANAGEMENT AND GENERAL EXPENSES 192,851. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,999,690. FORM 990, PART XI, LINE 9: LOAN REPAYMENT FORGIVENESS 13,722. EXPIRED CONTINUING EDUCATION CERTIFICATES 17,100. PREVENTION & EDUCATION 10,113. 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