Sun Dial Manor INC FY2020 filing

Tax-deductible

Bristol, SD501(c)(3)EIN 46-6016762Revenue $4.2M in FY2020

On file with the IRSsundialmanor.com410 2nd Street, 57219-0000 · Bristol, SDTax-exempt since Jun 1966Publicly supported — 509(a)(2)

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Promotion of long-term care services for aging men and women.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$78K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $605K a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$78K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $190K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$371K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.2M
Spent
$3.4M
To programs
86%
Net assets
$2.7M
By yearFY2020–FY2024
Revenue
$4.2M
FY2020
Revenue by fiscal year
FY2020$4.2M
FY2021$3.7M
FY2022$3.5M
FY2023$3.3M
FY2024$4.8M
Expenses
$3.4M
FY2020
Expenses by fiscal year
FY2020$3.4M
FY2021$3.2M
FY2022$3.2M
FY2023$3.1M
FY2024$3.7M
Net assets
$2.7M
FY2020
Net assets by fiscal year
FY2020$2.7M
FY2021$3.2M
FY2022$3.5M
FY2023$3.8M
FY2024$4.9M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1966.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $2.9M Management & general 14% · $471K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $78K paid to officers and key staff.

Part VII, Section A · reportable compensation
Administrator
$77,746Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Dir./Secretary (beginning May)
$0Pt VII · Sec A
Secretary (until April)
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2021FY2020
Barbara Worrall - Left 112023—$104,491——
Erin Wattier - Left 112023—$103,023——
Tammy Conekin——$53,997$77,746
Joy Voss$76,627———
Clay Brouwer - Began 032023—$50,901——
Clay Brouwer$40,297———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports access to long-term care services for older adults.

Provided by the organization

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1 program · $2.9M · in their own filed words · FY2020
01

Sun Dial Manor, Inc. operates a 37-bed nursing home and a 14-bed assisted living center located in Bristol, South Dakota. It is a charitable, nonprofit corporation organized for the purpose of establishing and maintaining a home for aging men and women and administering comfort, relief, support, and nursing care for the aging.

$2.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$190K
Grants paid · 1 grant · $20K · 2021–2021
Sun Dial Manor Foundation INCFY2021$20,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$4.2M
Ln 12
Fees for servicesLn 2g$3.4M
Gifts and grantsLn 1h$827K
Investment incomeLn 3$8K
Money outPt IX
$3.4M
Ln 25
Programscol B$2.9M
Managementcol C$471K
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$3.1M
LiabilitiesLn 26$371K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$827K
Government grantsLn 1e$763K
Fees for servicesLn 2g$3.4M
Investment incomeLn 3$8K
Gains on assetsLn 7−$2K
Total revenueLn 12$4.2M
Assets in detailPt X, end of year
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$424K
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$3.1M
LiabilitiesLn 26$371K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 583
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$461K$1.4M
InvestmentsLn 11–13$396K$424K
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$2.3M$3.1M
LiabilitiesLn 26$416K$371K
Net assetsLn 32$1.8M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$78K$78K
Other salaries and wagesLn 7$1.9M$1.8M$167K
Pension plan contributionsLn 8$35K$34K$766
Other employee benefitsLn 9$26K$844$25K
Payroll taxesLn 10$151K$140K$11K
Accounting feesLn 11c$35K$35K
Other fees for servicesLn 11g$404K$336K$69K
Advertising and promotionLn 12$7K$2K$4K
Office expensesLn 13$61K$29K$31K
Information technologyLn 14$46K$46K
OccupancyLn 16$84K$84K
TravelLn 17$3K$2K$2K
Conferences, conventions and meetingsLn 19$9K$9K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$140K$140K
InsuranceLn 23$35K$35K
Other expenses (24a–d)Ln 24$327K$326K$1K
All other expensesLn 24e$420$420
Total functional expensesLn 25$3.4M$2.9M$471K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.8M$3.7M$1.1M$4.9M 990 PDF
FY2023 $3.3M$3.1M$228K$3.8M 990 PDF
FY2022 $3.5M$3.2M$376K$3.5M 990 PDF
FY2021 $3.7M$3.2M$436K$3.2M 990 PDF
FY2020 Viewing $4.2M$3.4M$886K$2.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $4,247,148 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $106,542$826,881
I-9 Program service revenuePrior year $3,031,905$3,412,638
I-10 Investment incomePrior year −$512$7,629
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,137,935$4,247,148
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,083,188$2,207,670
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $955,925$1,153,761
I-18 Total expensesPrior year $3,039,113$3,361,431
I-19 Revenue less expensesPrior year $98,822$885,717
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,247,148 across 7 lines filed
Lines not itemized here account for $3,715 of total revenue; see the IRS return.
VIII-1d Related organizations$64,000
VIII-1e Government grants$762,881
VIII-1h Total contributions, gifts and grants$826,881
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,408,923$3,408,923
VIII-3 Investment incomeExcluded from tax $9,733$9,733
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,104−$2,104
VIII-12 Total revenueRelated to mission $3,412,638 · Unrelated business $0 · Excluded from tax $7,629$4,247,148
Part IX · Statement of functional expenses $3,361,431 across 18 lines filed
IX-5 Pay of current officers, directors and key staffManagement $77,746$77,746
IX-7 Other salaries and wagesPrograms $1,750,599 · Management $167,180$1,917,779
IX-8 Pension plan contributionsPrograms $34,084 · Management $766$34,850
IX-9 Other employee benefitsPrograms $844 · Management $25,493$26,337
IX-10 Payroll taxesPrograms $139,593 · Management $11,365$150,958
IX-11c Accounting feesManagement $35,250$35,250
IX-11g Other fees for servicesPrograms $335,595 · Management $68,813$404,408
IX-12 Advertising and promotionPrograms $2,349 · Management $4,266$6,615
IX-13 Office expensesPrograms $29,182 · Management $31,378$60,560
IX-14 Information technologyManagement $46,096$46,096
IX-16 OccupancyPrograms $83,881$83,881
IX-17 TravelPrograms $1,566 · Management $1,509$3,075
IX-19 Conferences, conventions and meetingsPrograms $9,453$9,453
IX-20 InterestPrograms $2,341$2,341
IX-22 Depreciation, depletion and amortizationPrograms $139,948$139,948
IX-23 InsurancePrograms $34,607$34,607
IX-24 Other expenses (24a–d)Programs $326,075 · Management $1,032$327,107
IX-24e All other expensesPrograms $420$420
IX-25 Total functional expensesPrograms $2,890,537 · Management $470,894 · Fundraising $0$3,361,431
Part X · Balance sheet $3,116,394 assets, 13 lines filed
X-2 Savings and temporary cash investmentsStart of year $461,397$1,395,740
X-4 Accounts receivableStart of year $108,484$143,335
X-8 Inventories for sale or useStart of year $12,080$8,651
X-9 Prepaid expenses and deferred chargesStart of year $8,916$21,743
X-10c Land, buildings and equipment, netStart of year $1,242,494$1,123,077
X-11 Publicly traded securitiesStart of year $395,638$423,848
X-16 Total assetsStart of year $2,254,009$3,116,394
X-17 Accounts payable and accrued expensesStart of year $216,345$221,966
X-19 Deferred revenue$148,929
X-26 Total liabilitiesStart of year $415,676$370,895
X-27 Net assets without donor restrictionsStart of year $1,838,333$2,745,499
X-32 Total net assets or fund balancesStart of year $1,838,333$2,745,499
X-33 Total liabilities and net assetsStart of year $2,254,009$3,116,394
Part XI · Reconciliation of net assets $2,745,499 net assets at year end
XI-1 Total revenue$4,247,148
XI-2 Total expenses$3,361,431
XI-3 Revenue less expenses$885,717
XI-4 Net assets at start of year$1,838,333
XI-5 Net unrealized gains (losses) on investments$21,449
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,745,499

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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