Sun Dial Manor INC FY2022 filing

Tax-deductible

Bristol, SD501(c)(3)EIN 46-6016762Revenue $3.5M in FY2022

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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
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
$238K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.5M
-4% vs prior year
Spent
$3.2M
To programs
86%
Net assets
$3.5M
By yearFY2020–FY2024
Revenue
$3.5M
FY2022▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.2M
FY2021$3.7M
FY2022$3.5M
FY2023$3.3M
FY2024$4.8M
Expenses
$3.2M
FY2022▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.4M
FY2021$3.2M
FY2022$3.2M
FY2023$3.1M
FY2024$3.7M
Net assets
$3.5M
FY2022▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.7M
FY2021$3.2M
FY2022$3.5M
FY2023$3.8M
FY2024$4.9M

From the FY2022 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% · $2.7M Management & general 14% · $444K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President (until April 22)
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director (jan-March)
$0Pt VII · Sec A
Director
$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 15aNo

Programs and updates

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

Questions for Sun Dial Manor INC

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Provided by the organization

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1 program · $2.7M · in their own filed words · FY2022
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.Number of…

$2.7Mprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Fees for servicesLn 2g$3.3M
Gifts and grantsLn 1h$284K
Investment incomeLn 3$40K
Money outPt IX
$3.2M
Ln 25
Programscol B$2.7M
Managementcol C$444K
Owns and owesPt X
$3.5M
net assets · Ln 32
Cash and savingsLn 1–2$599K
Total assetsLn 16$3.7M
LiabilitiesLn 26$238K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$284K
Government grantsLn 1e$267K
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$40K
Gains on assetsLn 7−$78K
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
SavingsLn 2$599K
Cash and savings togetherLn 1–2$599K
InvestmentsLn 11–13$1.8M
Land, buildings, equipmentLn 10c$1.0M
Other assetsLn 15$17K
Total assetsLn 16$3.7M
LiabilitiesLn 26$238K
Net assetsLn 32$3.5M
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 FY22End FY22
Cash and savingsLn 1–2$755K$599K
InvestmentsLn 11–13$1.5M$1.8M
Land, buildings, equipmentLn 10c$1.0M$1.0M
Total assetsLn 16$3.5M$3.7M
LiabilitiesLn 26$234K$238K
Net assetsLn 32$3.2M$3.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.7M$1.5M$179K
Pension plan contributionsLn 8$30K$28K$2K
Other employee benefitsLn 9$17K$13K$4K
Payroll taxesLn 10$126K$119K$7K
Accounting feesLn 11c$44K$44K
Other fees for servicesLn 11g$592K$535K$57K
Advertising and promotionLn 12$3K$2K$2K
Office expensesLn 13$55K$32K$22K
Information technologyLn 14$109K$109K
OccupancyLn 16$95K$95K
TravelLn 17$7K$2K$5K
Conferences, conventions and meetingsLn 19$6K$6K
Depreciation, depletion and amortizationLn 22$126K$126K
InsuranceLn 23$40K$28K$13K
Other expenses (24a–d)Ln 24$245K$245K
All other expensesLn 24e$125$125
Total functional expensesLn 25$3.2M$2.7M$444K$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 Viewing $3.5M$3.2M$376K$3.5M 990 PDF
FY2021 $3.7M$3.2M$436K$3.2M 990 PDF
FY2020 $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 FY2022 990 (6 parts)
Part I · Summary $3,532,059 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $333,451$284,176
I-9 Program service revenuePrior year $3,305,239$3,286,239
I-10 Investment incomePrior year $22,491−$38,356
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,661,181$3,532,059
I-13 Grants and similar amounts paidPrior year $20,000$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,954,256$1,833,811
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,251,169$1,322,390
I-18 Total expensesPrior year $3,225,425$3,156,201
I-19 Revenue less expensesPrior year $435,756$375,858
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $3,532,059 across 7 lines filed
Lines not itemized here account for $3,487 of total revenue; see the IRS return.
VIII-1d Related organizations$16,911
VIII-1e Government grants$267,265
VIII-1h Total contributions, gifts and grants$284,176
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,282,752$3,282,752
VIII-3 Investment incomeExcluded from tax $39,776$39,776
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$78,132−$78,132
VIII-12 Total revenueRelated to mission $3,286,239 · Unrelated business $0 · Excluded from tax −$38,356$3,532,059
Part IX · Statement of functional expenses $3,156,201 across 16 lines filed
IX-7 Other salaries and wagesPrograms $1,481,453 · Management $179,111$1,660,564
IX-8 Pension plan contributionsPrograms $28,235 · Management $1,899$30,134
IX-9 Other employee benefitsPrograms $13,253 · Management $4,100$17,353
IX-10 Payroll taxesPrograms $118,586 · Management $7,174$125,760
IX-11c Accounting feesManagement $43,803$43,803
IX-11g Other fees for servicesPrograms $535,460 · Management $56,671$592,131
IX-12 Advertising and promotionPrograms $1,736 · Management $1,691$3,427
IX-13 Office expensesPrograms $32,368 · Management $22,358$54,726
IX-14 Information technologyManagement $109,057$109,057
IX-16 OccupancyPrograms $95,446$95,446
IX-17 TravelPrograms $1,887 · Management $4,948$6,835
IX-19 Conferences, conventions and meetingsPrograms $5,550$5,550
IX-22 Depreciation, depletion and amortizationPrograms $126,339$126,339
IX-23 InsurancePrograms $27,582 · Management $12,598$40,180
IX-24 Other expenses (24a–d)Programs $244,771$244,771
IX-24e All other expensesManagement $125$125
IX-25 Total functional expensesPrograms $2,712,666 · Management $443,535 · Fundraising $0$3,156,201
Part X · Balance sheet $3,692,204 assets, 14 lines filed
Asset lines not itemized here account for $47,500; see the IRS return.
X-2 Savings and temporary cash investmentsStart of year $754,926$598,868
X-4 Accounts receivableStart of year $87,884$161,138
X-8 Inventories for sale or useStart of year $11,709$17,820
X-9 Prepaid expenses and deferred chargesStart of year $23,673$23,645
X-10c Land, buildings and equipment, netStart of year $1,041,630$1,022,654
X-11 Publicly traded securitiesStart of year $1,490,804$1,803,668
X-15 Other assetsStart of year $0$16,911
X-16 Total assetsStart of year $3,460,626$3,692,204
X-17 Accounts payable and accrued expensesStart of year $226,297$229,993
X-19 Deferred revenueStart of year $7,905$7,905
X-26 Total liabilitiesStart of year $234,202$237,898
X-27 Net assets without donor restrictionsStart of year $3,226,424$3,454,306
X-32 Total net assets or fund balancesStart of year $3,226,424$3,454,306
X-33 Total liabilities and net assetsStart of year $3,460,626$3,692,204
Part XI · Reconciliation of net assets $3,454,306 net assets at year end
XI-1 Total revenue$3,532,059
XI-2 Total expenses$3,156,201
XI-3 Revenue less expenses$375,858
XI-4 Net assets at start of year$3,226,424
XI-5 Net unrealized gains (losses) on investments−$147,976
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,454,306

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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