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Nonprofit · EIN 41-1873649

DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND

Also known as SMOLA JAMES N TTEE

Tax-exempt · APPLE VALLEY, MN 55124

Financials

$2.4M$2.2M2022$2.5M$2.4M2023$2.5M$2.4M2024
Revenue Expenses · by fiscal year end
Financials of DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$2,525,303$2,432,045$93,258$1,707,510$510,308$1,197,202
August 31, 2024990$2,478,088$2,363,420$114,668$1,611,177$507,233$1,103,944
August 31, 2023990$2,399,636$2,245,675$153,961$1,592,678$603,402$989,276
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$2,473,029
Investment income
$52,274
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$2,224,975
Compensation of officers, directors and key employees
$99,239
Other salaries and wages
$62,513
Salaries, compensation and benefits (total)
$170,035
Professional fundraising fees
$0
Accounting fees
$8,500
Depreciation
$2,445

Balance sheet and other

Total assets, start of year
$1,611,177
Total assets, end of year
$1,707,510
Total liabilities, end of year
$510,308
Net assets, end of year
$1,197,202
Land, buildings and equipment
$5,397
Gross unrelated business income
$52,274
Gross receipts
$2,525,303
Employees
3
Year formed
1996
State of legal domicile
MN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended August 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
JUSTINE KOLBFUND ADMINIS
Officer
40$72,474$20,240
KATE SCHMIDTPRESIDENT
Trustee or director, Officer
1$0$0
JENIFER STEHRTRUSTEE
Trustee or director
0.1$0$0
SHAUN LINDQUISTTRUSTEE
Trustee or director
0.1$0$0
ANGELA MAHOWALDTRUSTEE
Trustee or director
0.1$0$0
THOMAS GALLAHERTRUSTEE
Trustee or director
0.1$0$0
PEGGY RINGGENBERGTRUSTEE
Trustee or director
0.1$0$0
EMMA RYANTRUSTEE
Trustee or director
0.1$0$0
990 for the year ended August 31, 2024: 8 people
NameTitleHours / weekCompensationOther / benefits
JUSTINE KOLBFUND ADMINIS
Officer
40$59,621$35,339
KATE SCHMIDTPRESIDENT
Trustee or director, Officer
1$0$0
JUDY HAYESTRUSTEE
Trustee or director
0.1$0$0
SHAUN LINDQUISTTRUSTEE
Trustee or director
0.1$0$0
ANGELA MAHOWALDTRUSTEE
Trustee or director
0.1$0$0
RYAN ROSEENTRUSTEE
Trustee or director
0.1$0$0
PEGGY RINGGENBERGTRUSTEE
Trustee or director
0.1$0$0
EMMA RYANTRUSTEE
Trustee or director
0.1$0$0
990 for the year ended August 31, 2023: 8 people
NameTitleHours / weekCompensation
JUSTINE KOLBFUND ADMINIS
Officer
40$54,839
KATE SCHMIDTPRESIDENT
Trustee or director, Officer
1$0
JUDY HAYESTRUSTEE
Trustee or director
0.1$0
SHAUN LINDQUISTTRUSTEE
Trustee or director
0.1$0
ANGELA MAHOWALDTRUSTEE
Trustee or director
0.1$0
RYAN ROSEENTRUSTEE
Trustee or director
0.1$0
PEGGY RINGGENBERGTRUSTEE
Trustee or director
0.1$0
EMMA RYANTRUSTEE
Trustee or director
0.1$0

Address and contacts

Address (IRS master file)
6950 146TH ST W STE 114, APPLE VALLEY, MN 55124-8520
In care of
% KATHRYN R SCHMIDT
Principal officer (990 for 2024)
KATE SCHMIDT, 6950 WEST 146TH STREET NO 114, APPLE VALLEY, MN 55124
Signed the 990
KATE SCHMIDT, PRESIDENT
Phone
(952) 432-4033
Return prepared by
HARRINGTON LANGER & ASSOCIATES

Mission

DENTAL REIMBURSEMENT FUND

990 for the year ended August 31, 2025

Program accomplishments

  • THE FUND PROVIDES REIMBURSEMENT FOR CERTAIN DENTAL CARE EXPENSES THAT ARE NOT OTHERWISE COVERED BY THE EMPLOYEE'S MEDICAL OR OTHER DENTAL INSURANCE PLAN FOR ELIGIBLE EMPLOYEES AND ELIGIBLE DEPENDENTS OF EMPLOYEES. THE FUND PROVIDES REIMBURSEMENT BENEFITS FOR FULL-TIME EMPLOYEES OF INDEPENDENT SCHOOL DISTRICT 196 AND ALSO PROVIDES REIMBURSEMENT BENEFITS TO PART-TIME EMPLOYEES, EMPLOYEES ON LEAVE OF ABSENCE, DISABILITY AND RETIREES, BUT REQUIRES THAT THE EMPLOYEE PAY ALL OR PART OF THE MONTHLY PREMIUM OUT-OF- POCKET. TERMINATED EMPLOYEES ARE ALSO PROVIDED REIMBURSEMENT BENEFITS FOR A PERIOD AFTER THE DATE OF TERMINATION.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
41-1873649
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1997
Accounting year ends
August
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,707,510
Income (IRS master file)
$2,525,303

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$2,525,303$2,432,045$1,707,510XML
990August 2024$2,478,088$2,363,420$1,611,177XML
990August 2023$2,399,636$2,245,675$1,592,678XML
990August 2022$2,308,019$2,137,773$1,427,501IRS
990August 2021–––IRS
990August 2020–––IRS
990August 2019–––IRS
990August 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 41-1873649).

Questions about DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND

What is the EIN of DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND?
The employer identification number (EIN) of DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND is 41-1873649.
Is DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1997.
Are donations to DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND?
The 990 for the year ended August 31, 2025 names KATE SCHMIDT.
Who are the officers and directors of DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND?
The 990 for the year ended August 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $72,474 (JUSTINE KOLB, FUND ADMINIS).
How much revenue does DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND have?
On its 990 for the year ended August 31, 2025 it reported revenue of $2,525,303, expenses of $2,432,045 and total assets of $1,707,510 at year end.

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