Delta Dental of South Dakota
Nonprofit profile at a glance
- EIN
- 460309258
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Pierre, SD, US
- Phone
- 877-841-1478
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $118,006,846
- Expenses
- $115,614,534
- Assets
- $51,808,973
- Liabilities
- $11,936,801
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
29 people listed
Executive titles in this filing
- Jeff Miller (President/CEO)
- Scott Jones (Foundation President)
Highest reported compensation
- Jeff Miller (President/CEO): $683,588 total reported compensation
- Kirby Scott (Former key employee): $459,170 total reported compensation
- Scott Jones (Foundation President): $342,820 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Delta Dental of South Dakota is a nonprofit dental benefits company serving individuals and employer groups across the state.
What it reported doing in 2025
Delta Dental paid through its contracts with independent dentists 768,492 claims for dental benefit services for approximately 335,851 individuals with group plans, 1,349 individuals with dental accident plans, 136,509 South Dakota Medicaid recipients, 18,515 Medicare Advantage enrollees, and 130,000 Native Americans under Great Plains Area Indian Health Services. Delta Dental also granted the Delta Dental of South Dakota Foundation a 501(c)(3) charitable organization, $1,448,154 to promote the improvement of oral health.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 92
- Accountability: 77
- Sustainability: 35
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.8%; rating input score 87
- Program expense ratio: 89.5%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 21st percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 98.4%; rating input score 98; 41st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 60%; rating input score 60; 9th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: 2%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.45; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 63; 63rd percentile among comparable filings
- Officer compensation ratio: 3.7%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: -2.1% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 0.2% per year; rating input score 100; 4th percentile among comparable filings
- Asset growth: 1.5% per year; rating input score 100; 9th percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 86.8% of revenue deployed · 89.5% of spending went to programs
- Governance: 9 of 15 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $103.5M in reported program spending
- Leadership: top reported pay $684K · 29 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $784K reported
- Consistency: 36 of 37 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants, executive pay, and related organizations
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 38 filed money-flow records
- Related organizations: 11 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 — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.