Sun Dial Manor INC FY2023 filing

Tax-deductible

Bristol, SD501(c)(3)EIN 46-6016762Revenue $3.3M in FY2023

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.
85¢ of each $1 spent went to programs.
$258K 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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FY2023 · 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$258K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 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
$230K
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
$3.3M
-5% vs prior year
Spent
$3.1M
To programs
85%
Net assets
$3.8M
By yearFY2020–FY2024
Revenue
$3.3M
FY2023▼ -5%
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
$3.1M
FY2023▼ -1%
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
$3.8M
FY2023▲ +10%
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 FY2023 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

85 cents of each dollar spent went to programs.

Program services 85% · $2.6M Management & general 15% · $478K

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

13 people listed on the 990; $258K paid to officers and key staff.

Part VII, Section A · reportable compensation
$104,491Pt VII · Sec A
Director of Nursing
$103,023Pt VII · Sec A
$50,901Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$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.

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Provided by the organization

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1 program · $2.6M · in their own filed words · FY2023
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…

$2.6Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$20K
Gifts and grantsLn 1h$19K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.6M
Managementcol C$478K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$415K
Total assetsLn 16$4.0M
LiabilitiesLn 26$230K
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$20K
Gains on assetsLn 7−$56K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
SavingsLn 2$415K
Cash and savings togetherLn 1–2$415K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$0
Total assetsLn 16$4.0M
LiabilitiesLn 26$230K
Net assetsLn 32$3.8M
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 FY23End FY23
Cash and savingsLn 1–2$599K$415K
InvestmentsLn 11–13$1.8M$2.1M
Land, buildings, equipmentLn 10c$1.0M$1.3M
Total assetsLn 16$3.7M$4.0M
LiabilitiesLn 26$238K$230K
Net assetsLn 32$3.5M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$51K$51K
Other salaries and wagesLn 7$1.6M$1.4M$149K
Pension plan contributionsLn 8$32K$30K$2K
Other employee benefitsLn 9$25K$18K$7K
Payroll taxesLn 10$123K$114K$9K
Accounting feesLn 11c$41K$41K
Other fees for servicesLn 11g$557K$500K$58K
Advertising and promotionLn 12$3K$627$2K
Office expensesLn 13$60K$39K$21K
Information technologyLn 14$103K$103K
OccupancyLn 16$86K$86K
TravelLn 17$8K$2K$5K
Conferences, conventions and meetingsLn 19$7K$7K
Depreciation, depletion and amortizationLn 22$135K$123K$12K
InsuranceLn 23$43K$26K$17K
Other expenses (24a–d)Ln 24$247K$247K$52
All other expensesLn 24e$75$75
Total functional expensesLn 25$3.1M$2.6M$478K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.8M$3.7M$1.1M$4.9M 990 PDF
FY2023 Viewing $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 $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 FY2023 990 (6 parts)
Part I · Summary $3,344,117 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $284,176$19,042
I-9 Program service revenuePrior year $3,286,239$3,305,302
I-10 Investment incomePrior year −$38,356$19,773
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,532,059$3,344,117
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 $1,833,811$1,825,293
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,322,390$1,290,706
I-18 Total expensesPrior year $3,156,201$3,115,999
I-19 Revenue less expensesPrior year $375,858$228,118
Part VI · Governance 9 of 9 board members independent, 2 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-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 $3,344,117 across 6 lines filed
Lines not itemized here account for $4,353 of total revenue; see the IRS return.
VIII-1d Related organizations$19,042
VIII-1h Total contributions, gifts and grants$19,042
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,300,949$3,300,949
VIII-3 Investment incomeExcluded from tax $75,651$75,651
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$55,878−$55,878
VIII-12 Total revenueRelated to mission $3,305,302 · Unrelated business $0 · Excluded from tax $19,773$3,344,117
Part IX · Statement of functional expenses $3,115,999 across 17 lines filed
IX-5 Pay of current officers, directors and key staffManagement $50,901$50,901
IX-7 Other salaries and wagesPrograms $1,446,448 · Management $148,974$1,595,422
IX-8 Pension plan contributionsPrograms $29,737 · Management $1,970$31,707
IX-9 Other employee benefitsPrograms $17,721 · Management $6,858$24,579
IX-10 Payroll taxesPrograms $113,598 · Management $9,086$122,684
IX-11c Accounting feesManagement $41,270$41,270
IX-11g Other fees for servicesPrograms $499,505 · Management $57,649$557,154
IX-12 Advertising and promotionPrograms $627 · Management $2,088$2,715
IX-13 Office expensesPrograms $39,301 · Management $21,159$60,460
IX-14 Information technologyManagement $103,349$103,349
IX-16 OccupancyPrograms $85,951$85,951
IX-17 TravelPrograms $2,480 · Management $5,123$7,603
IX-19 Conferences, conventions and meetingsPrograms $6,751$6,751
IX-22 Depreciation, depletion and amortizationPrograms $123,002 · Management $12,260$135,262
IX-23 InsurancePrograms $25,813 · Management $16,832$42,645
IX-24 Other expenses (24a–d)Programs $247,419 · Management $52$247,471
IX-24e All other expensesManagement $75$75
IX-25 Total functional expensesPrograms $2,638,353 · Management $477,646 · Fundraising $0$3,115,999
Part X · Balance sheet $4,023,075 assets, 14 lines filed
Asset lines not itemized here account for $40,961; see the IRS return.
X-2 Savings and temporary cash investmentsStart of year $598,868$414,837
X-4 Accounts receivableStart of year $161,138$134,433
X-8 Inventories for sale or useStart of year $17,820$17,871
X-9 Prepaid expenses and deferred chargesStart of year $23,645$24,854
X-10c Land, buildings and equipment, netStart of year $1,022,654$1,256,608
X-11 Publicly traded securitiesStart of year $1,803,668$2,133,511
X-15 Other assetsStart of year $16,911$0
X-16 Total assetsStart of year $3,692,204$4,023,075
X-17 Accounts payable and accrued expensesStart of year $228,745$229,316
X-19 Deferred revenueStart of year $7,905$0
X-26 Total liabilitiesStart of year $237,898$230,266
X-27 Net assets without donor restrictionsStart of year $3,454,306$3,792,809
X-32 Total net assets or fund balancesStart of year $3,454,306$3,792,809
X-33 Total liabilities and net assetsStart of year $3,692,204$4,023,075
Part XI · Reconciliation of net assets $3,792,809 net assets at year end
XI-1 Total revenue$3,344,117
XI-2 Total expenses$3,115,999
XI-3 Revenue less expenses$228,118
XI-4 Net assets at start of year$3,454,306
XI-5 Net unrealized gains (losses) on investments$110,385
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,792,809

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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