Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 5,872,196 | 6,153,143 | 6,329,484 | 5,566,183 | 4,542,546 | 28,463,552 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 5,872,196 | 6,153,143 | 6,329,484 | 5,566,183 | 4,542,546 | 28,463,552 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 28,463,552 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,872,196 | 6,153,143 | 6,329,484 | 5,566,183 | 4,542,546 | 28,463,552 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 64,221 | 120,626 | 81,265 | 89,453 | 186,380 | 541,945 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 59,451 | 41,682 | 88,269 | 266,839 | 104,721 | 560,962 |
| 11 | Total support. Add lines 7 through 10 | 29,566,459 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - QUALITY INDICATOR PMT, COLUMN A - 59451.0, COLUMN B - 41682.0, COLUMN C - 88269.0, COLUMN D - 266839.0, COLUMN E - 104721.0, COLUMN F - 560962.0; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 1,119,843 including grants of $)(Revenue $ 1,156,800) ECHC PROVIDES DENTAL HEALTHCARE TO THE GENERAL POPULATION OF THE EVANSVILLE, INDIANA AREA. SERVICES ARE OFFERED TO ALL PAYER AND NON-PAYER SOURCES. SERVICES ARE OFFERED ON A "SLIDING FEE SCALE" FOR PATIENTS WITHOUT INSURANCE. ANY PATIENT WHO IS DEEMED "HOMELESS" IS OFFERED CARE AT NO CHARGE PER VISIT. CARE IS PROVIDED BY DEDICATED AND QUALIFIED CLINICIANS, FOCUSING ON SELF CARE AND HEALTH MANAGEMENT. ECHC'S PROVIDER STAFF INCLUDE 4 DENTISTS AND 2 DENTAL HYGIENISTS. |
| Form 990, Part VI, Line 4 Significant changes to organizational documents | The by-laws were amended to allow a president to serve a third term. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | BEFORE FILING THE AUDIT COMMITTEE REVIEWS THE 990 IN DETAIL. THE COMMITTEE PRESIDENT AND THE CFO REVIEW THE 990 IN DETAIL AND ANY QUESTIONS ARE DISCUSSED. A COPY OF THE ORGANIZATION'S FINAL FORM 990 AND REQUIRED SCHEDULES ARE MADE AVAILABLE TO EACH VOTING MEMBER OF THE BOARD PRIOR TO FILING WITH THE IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | A CONFLICT OF INTEREST CAN BE CONSIDERED TO EXIST IN ANY INSTANCE WHERE THE ACTIONS OF ACTIVITIES OF AN INDIVIDUAL OR BEHALF OF THE ORGANIZATION ALSO INVOLVE THE OBTAINING OF AN IMPROPER GAIN OR ADVANTAGE, OR AN ADVERSE EFFECT OF THE ORGANIZATIONS' INTEREST. CONFLICTS OF INTEREST CAN ALSO ARISE IN OTHERS INSTANCES. ANY DECISION THAT COULD RESULT IN AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST MUST BE AVOIDED. THOSE POSSIBLY AFFECTED BY THE POLICY SHOULD REVIEW IT ANNUALLY AND COMPLETED THE CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR. LT IS IMPOSSIBLE TO LIST EVERY CIRCUMSTANCE GIVING RISE TO A POSSIBLE CONFLICT OF INTEREST. ALTHOUGH MANY SUCH POTENTIAL CONFLICTS ARE AND WILL BE DEEMED INCONSEQUENTIAL, EVERY INDIVIDUAL OF THE ECHC HAS AN ONGOING RESPONSIBILITY TO DISCLOSE SITUATIONS THAT INVOLVE PERSONAL, FAMILIAR, OR BUSINESS RELATIONS THAT COULD BE PERCEIVED AS A CONFLICT OF INTEREST. ANY INDIVIDUAL HAVING A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE PERSONAL INFLUENCE ON THE MATTER. THE MINUTES OF THE MEETING SHOULD REFLECT THAT A DISCLOSURE WAS MADE AND THE ABSTENTION FROM VOTING. ANY CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON THE PART OF AN INDIVIDUAL SHOULD BE DISCLOSED TO THE BOARD AND MADE A MATTER OF RECORD, EITHER THROUGH THE ANNUAL QUESTIONNAIRE PROCEDURE OR WHEN THE INTEREST BECOMES A MATTER OF BOARD ACTION. IN THE CASE OF THE CLINICAL AND ADMINISTRATIVE STAFF, ANNUAL CONFLICT OF INTEREST STATEMENTS ARE REVIEWED AND SIGNED STATING THAT THEY UNDERSTAND THAT THEY ARE REQUIRED TO DISCLOSE ACTIONS, ACTIVITIES OR OTHER EMPLOYMENTS THAT COULD BE PERCEIVED BY OTHERS AS IMPROPER GAIN OR AN ADVERSE EFFECT ON THE ORGANIZATION'S MISSION, CLIENT CONFIDENTIALITY OR FINANCIAL STABILITY: ECHC'S COMPLIANCE POLICY AND WORK PLAN IS WRITTEN TO ADVISE EMPLOYEES, CONTRACTORS, AND VOLUNTEERS WHEN AND HOW TO REPORT WRONG DOING AND OF THEIR PROTECTION AGAINST REPRISAL OR RETALIATION FOR REPORTING. ANY PERSON WHO HAS KNOWLEDGE OF OR, IN GOOD FAITH, SUSPECTS ANY WRONGDOING IN THE DOCUMENTING. CODING, OR BILLING FOR SERVICES, EQUIPMENT, OR SUPPLIES, IN THE ECHC FINANCIAL PRACTICES, OR VIOLATION OF THE STANDARDS OR CONDUCT SHOULD REPORT IT INTERNALLY SO THAT AN INVESTIGATION CAN BE CONDUCTED AND APPROPRIATE ACTION TAKEN. RETALIATION OR REPRISAL AGAINST ANYONE FOR SUCH A REPORT IS STRICTLY PROHIBITED. THE CONFLICT OF INTEREST POLICY APPLIES TO ALL EMPLOYEES, VOLUNTEERS, VENDORS, AND BOARD MEMBERS. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | EVERY TWO YEARS ECHC DOES A STUDY OF THE WAGES IN OUR REGION, IN OUR STATE, AND NATIONAL. THE SALARY SCALE IS THEN CRESTED TO REFLECT THE AVERAGE WAGES FOR EACH JOB DESCRIPTION. EACH EMPLOYEE IS ELIGIBLE FOR AN ANNUAL WAGE INCREASE BASED ON AN ACROSS THE BOARD PERCENTAGE. THIS IS DONE AT EACH EMPLOYEE'S ANNIVERSARY DATE. IN SETTING THE CEO'S COMPENSATION, ECHO'S BOARD RELIES ON RECENT COMPENSATION STUDIES THAT PROVIDE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE ORGANIZATIONS TO SUPPORT ITS DECISION-MAKING PROCESS. THE CEO'S COMPENSATION ARRANGEMENT IS SUBJECT TO THE INDEPENDENT BOARDS REVIEW AND APPROVAL. THE BOARD ADEQUATELY DOCUMENTS ITS COMPENSATION DETERMINATIONS AND DELIBERATIONS REGARDING COMPENSATION IN THE BOARD MINUTES ON A TIMELY BASIS. THE LAST COMPENSATION STUDY WAS DONE IN 2023. THE LAST REVIEW OF SANDEE STRADER-MCMILLEN'S, CEO, COMPENSATION BY THE BOARD PRESIDENT WAS IN 2024. FOR ALL OTHER OFFICERS AND KEY EMPLOYEE'S COMPENSATION, THE CEO RELIES ON RECENT COMPENSATION STUDIES THAT PROVIDE DATE FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE ORGANIZATIONS TO SUPPORT THE DECISION-MAKING PROCESS. THE LAST COMPENSATION STUDY WAS DONE IN 2023. THE LAST COMPENSATION REVIEW BY THE CEO FOR DAVID LIPPMAN WAS IN JANUARY OF 2024; FOR CAROL COLLIER-SMITH AND CINDY SHEA IN MARCH OF 2024. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | All staff salaries are determined using Salary.com Comp Analyst. The last benchmark was performed in 2024. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE UPON REQUEST. |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |