Delta Dental of Iowa Foundation

Nonprofit profile at a glance

EIN
260762771
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Johnston, IA, USA
Phone
5152615500
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Official website

Reported finances

Revenue
$6,218,446
Expenses
$3,848,656
Assets
$45,386,667
Liabilities
$51,645

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • APRIL SCHMALTZ (PRESIDENT)
  • SUZANNE HECKENLAIBLE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • APRIL SCHMALTZ (PRESIDENT): $828,311 total reported compensation
  • JEFF CHAFFIN DDS (DIRECTOR): $531,933 total reported compensation
  • SHERRY PERKINS (SECRETARY-TREASURER): $443,675 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation is organized to strengthen and transform the health and smiles of all iowans. The foundation will provide funds to other 501(c)(3) organizations, governments, or academic institutions that are undertaking projects that support and improve the health of all iowans. The foundation will provide funds to other tax-exempt organizations through their grant program that align with the projects of oral health, oral and overall health integration, and overall health.

What it reported doing in 2024

Oral and overall health integration projects - activities that promote tighter connections between dental, physical, and behavioral health.

Operating model

Revenue model
Affiliate-supported. 76% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 87% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 68
  • Accountability: 74
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.5%; rating input score 64
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.3%; rating input score 96; 31st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 64.3%; rating input score 64; 10th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 38.1%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 11.79; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 16.5% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 64.5% of revenue deployed · 91% of spending went to programs
  • Governance: 9 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $828K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 66 filed money-flow records
  • Related organizations: 62 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.