Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: DENTAL PREMIUMS

  total $80,672,636 · related or exempt $80,672,636

• 2b · Program service revenue: ADMINISTRATION FEES

  total $5,310,445 · related or exempt $5,310,445

• 2c · Program service revenue: IT SERVICE REVENUE

  total $649,648 · unrelated business $649,648

• 3 · Investment income

  total $1,509,903 · excluded $1,509,903

• 7a · Gross sales of assets other than inventory

  securities $4,060,875

• 7b · Less cost or other basis and sales expenses

  securities $3,211,995

• 7c · Gain or loss

  securities $848,880

• 7d · Net gain or loss

  total $848,880 · excluded $848,880

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $2,922,899 · program services $2,922,899

• 2 · Grants to domestic individuals

  total $222,275 · program services $222,275

• 5 · Compensation of officers, directors and key employees

  total $2,003,822 · management and general $2,003,822

• 7 · Other salaries and wages

  total $6,735,871 · management and general $6,735,871

• 8 · Pension plan contributions

  total $691,064 · management and general $691,064

• 9 · Other employee benefits

  total $1,001,001 · management and general $1,001,001

• 10 · Payroll taxes

  total $604,530 · management and general $604,530

• 11b · Fees: legal

  total $496,490 · management and general $496,490

• 11c · Fees: accounting

  total $169,430 · management and general $169,430

• 11d · Fees: lobbying

  total $62,501 · management and general $62,501

• 11f · Fees: investment management

  total $291,851 · management and general $291,851

• 11g · Fees: other

  total $1,546,419 · management and general $1,546,419

• 12 · Advertising and promotion

  total $586,993 · management and general $586,993

• 13 · Office expenses

  total $120,743 · management and general $120,743

• 14 · Information technology

  total $554,989 · management and general $554,989

• 16 · Occupancy

  total $316,297 · management and general $316,297

• 17 · Travel

  total $319,209 · management and general $319,209

• 20 · Interest

  total $127,628 · management and general $127,628

• 21 · Payments to affiliates

  total $313,087 · management and general $313,087

• 22 · Depreciation, depletion and amortization

  total $473,001 · management and general $473,001

• 23 · Insurance

  total $268,732 · management and general $268,732

• 24a · Other expenses: CLAIMS

  total $63,484,844 · program services $63,484,844

• 24b · Other expenses: EXTERNAL COMMISSIONS

  total $4,100,450 · management and general $4,100,450

• 24c · Other expenses: COMMUNITY PROGRAMS

  total $1,908,913 · program services $1,908,913

• 24d · Other expenses: SOFTWARE WRITE-OFF

  total $1,354,363 · management and general $1,354,363

• 24e · All other expenses

  total $1,554,697 · management and general $1,554,697

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $127,884 · end of year $123,819

• 2 · Savings and temporary cash investments

  beginning of year $0 · end of year $95,619

• 4 · Accounts receivable

  beginning of year $3,282,717 · end of year $3,227,123

• 9 · Prepaid expenses and deferred charges

  beginning of year $406,195 · end of year $328,888

• 10a · Land, buildings and equipment: cost or other basis

  $13,966,314

• 10b · Land, buildings and equipment: accumulated depreciation

  $5,246,387

• 10c · Land, buildings and equipment, net

  beginning of year $9,924,967 · end of year $8,719,927

• 11 · Investments: publicly traded securities

  beginning of year $62,187,404 · end of year $68,651,068

• 15 · Other assets

  beginning of year $10,037,334 · end of year $10,621,966

• 17 · Accounts payable and accrued expenses

  beginning of year $3,674,387 · end of year $8,707,109

• 23 · Secured mortgages and notes payable

  beginning of year $3,915,959 · end of year $3,798,590

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $98,344

• 25 · Other liabilities

  beginning of year $17,500,706 · end of year $17,228,940

• 27 · Net assets without donor restrictions

  beginning of year $60,825,449 · end of year $61,885,427

• 28 · Net assets with donor restrictions

  beginning of year $50,000 · end of year $50,000

The filer's explanations (Part III)

PART I, LINE 4B

DELTA DENTAL OF IDAHO HAS A 457(F) PLAN IN PLACE. THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE PLAN DURING THE TAX YEAR: GREG DONACA, DONALD MURRAY, AND BILL SHRUM. IN 2024 THE FOLLOWING INDIVIDUALS VESTED IN AND RECEIVED A PAYMENT FROM THE PLAN: - GREG DONACA $46,553 - DONALD MURRAY $87,759

PART I, LINE 5A:

THE CEO BONUS COMPENSATION IS A MIXTURE OF PERFORMANCE AND TARGETED GROWTH, MEMBERSHIP AND CONTROLLING OPERATING EXPENSE FOR THE YEAR. BONUS TARGETS ARE ESTABLISHED ANNUALLY BY THE BOARD TO ENSURE THE ONGOING FINANCIAL SUCCESS OF DELTA DENTAL OF IDAHO AND STRIVE TO MEET THE MISSION. AT THE BEGINNING OF THE YEAR, THE TARGETS ARE ESTABLISHED AND APPROVED BY THE BOARD WITH ACTUAL RESULTS ALSO APPROVED BY THE BOARD AT THE END OF THE YEAR. CALCULATIONS ARE COMPLETED BY THE SVP OF FINANCE AND ACCOUNTING AND REVIEWED BY THE VP OF HUMAN RESOURCES BEFORE THEY ARE PRESENTED TO THE BOARD FOR APPROVAL.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• HEALTH SERVICES GROUP

  SUPPORT SERVICES · ID · income $37,989 · assets $5,492

  Directly controlled by DELTA DENTAL OF IDAHO

• ADVANCED HEALTH SERVICES

  IT SERVICES · ID · income $611,658 · assets $166,921

  Directly controlled by DELTA DENTAL OF IDAHO