2025-07-09T11:09:45-04:00 2024-08-31 411532347 HARRINGTON LANGER & ASSOCIATES 563 PHALEN BLVD SAINT PAUL MN 55130 990 2023-09-01 411873649 DAKOTA COUNTY UNITED EDUCATORS DENTAL REIMBURSEMENT FUND DAKO 9524324033 6950 WEST 146TH STREET NO 114 APPLE VALLEY MN 55124 KATE SCHMIDT PRESIDENT 9524324033 2025-05-20 true false STEVEN SCHURHAMER P02514535 6514811128 2025-06-30 2023 2025-03-06 01:10:19Z KATE SCHMIDT 6950 WEST 146TH STREET NO 114 APPLE VALLEY MN 55124 2478088 false X WWW.DCUE.ORG X 1996 MN DENTAL REIMBURSEMENT FUND 7 7 3 41802 0 2369758 2436286 29878 41802 0 2399636 2478088 0 2103603 2247342 110221 151543 0 0 31851 -35465 2245675 2363420 153961 114668 1592678 1611177 603402 507233 989276 1103944 DENTAL REIMBURSEMENT FUND false false 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. false false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 true 3 true true true false false false false false false false X 7 7 false false false false false true false true true false false true false false false false false false X THE ORGANIZATION 6514324033 6950 WEST 146TH STREET NO 114 APPLE VALLEY MN 55124 KATE SCHMIDT PRESIDENT 1.00 40.00 X X 0 0 0 JUDY HAYES TRUSTEE 0.10 1.00 X 0 0 0 SHAUN LINDQUIST TRUSTEE 0.10 1.00 X 0 0 0 ANGELA MAHOWALD TRUSTEE 0.10 1.00 X 0 0 0 RYAN ROSEEN TRUSTEE 0.10 1.00 X 0 0 0 PEGGY RINGGENBERG TRUSTEE 0.10 1.00 X 0 0 0 EMMA RYAN TRUSTEE 0.10 1.00 X 0 0 0 JUSTINE KOLB FUND ADMINIS 40.00 X 59621 0 35339 59621 35339 false false false FUND CONTRIBUTIONS 2436286 2436286 2436286 41802 41802 2478088 2436286 41802 2247342 94960 48065 8518 9803 6500 8107 6108 1879 4933 MISCELLANEOUS 2828 POSTEMPLOYMENT OBLIGATION -75623 2363420 0 0 0 438207 411380 71658 63816 2705 7842 1151766 1191955 1592678 1611177 603402 507233 603402 507233 X 989276 1103944 989276 1103944 1592678 1611177 114668 X false true X true false 71658 63816 7842 7842 CERTIFICATES OF DEPOSITS 1191955 1191955 POST EMPLOYMENT BENEFIT OBLIGATIONS 384574 DENTAL CLAIMS PAYABLE 122659 507233 X 2478088 2478088 2478088 2363420 2363420 2363420 SCHEDULE D, PAGE 3, PART X THE FUND HAS BEEN DETERMINED TO BE QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AND ACCORDINGLY, THE FUND'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE FUND HAS OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE AND THE BOARD OF TRUSTEES BELIEVES THAT THE FUND CONTINUES TO QUALIFY AND TO OPERATE AS DESIGNATED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE FUND IS SUBJECTED TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PAGE 6, PART VI, LINE 7A THE EXECUTIVE BOARD OF DAKOTA COUNTY UNITED EDUCATORS ELECTS THE MEMBERS OF THE FILIING ORGANIZATION'S GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS REVIEWED BY THE PRESIDENT AND THEN PRESENTED TO THE BOARD OF TRUSTEES FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 18 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON THE FUND'S WEBSITE. DAKOTA COUNTY UNITED EDUCATORS 6950 WEST 146TH STREET NO 114 APPLE VALLEY MN 55124 411412301 UNION MN 501C5 N/A false ISD 196 3455 153 ST W ROSEMOUNT MN 55068 416007792 EDUCATION MN 115 N/A false false false false false false false false false false false false false false false false false false false false