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Nonprofiteer
← DENTAL SERVICE OF MASSACHUSETTS INC

Form 990 for tax year 2023

Filed by DENTAL SERVICE OF MASSACHUSETTS INC.

Totals

Total revenue
$329,394,321
Total expenses
$308,913,906
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$328,364,674
Investment income
$1,029,647
Other revenue
$0
Total assets, end of year
$161,347,176
Total liabilities, end of year
$100,892,555
Net assets or fund balances, end of year
$60,454,621
Program services expenses (Part IX)
$266,559,260
Management and general expenses
$42,354,646
Fundraising expenses
$0
Program service expenses (Part III)
$266,559,260

Program services were 86.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: PREMIUMS

    total $197,846,452 · related or exempt $197,846,452

  • 2b · Program service revenue: STATE NON-TAXABLE PREMIUMS

    total $68,328,105 · related or exempt $68,328,105

  • 2c · Program service revenue: ASO ADMINISTRATIVE SERVICE

    total $62,190,117 · related or exempt $62,190,117

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $1,861,665 · excluded $1,861,665

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $8,228

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

    securities $840,316 · other assets -$70

  • 7c · Gain or loss

    securities -$832,088 · other assets $70

  • 7d · Net gain or loss

    total -$832,018 · excluded -$832,018

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $197,560,850 · program services $197,560,850

  • 7 · Other salaries and wages

    total $10,934,000 · program services $6,560,400 · management and general $4,373,600

  • 9 · Other employee benefits

    total $64,317 · program services $38,590 · management and general $25,727

  • 10 · Payroll taxes

    total $2,660,671 · program services $1,596,403 · management and general $1,064,268

  • 11a · Fees: management

    total $71,841,413 · program services $43,104,848 · management and general $28,736,565

  • 11c · Fees: accounting

    total $6,408,852 · management and general $6,408,852

  • 11d · Fees: lobbying

    total $84,000 · management and general $84,000

  • 11f · Fees: investment management

    total $139,736 · management and general $139,736

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $832,118 · program services $499,271 · management and general $332,847

  • 13 · Office expenses

    total $97,838 · program services $58,703 · management and general $39,135

  • 14 · Information technology

    total $48,541 · program services $29,124 · management and general $19,417

  • 16 · Occupancy

    total $235,610 · program services $141,366 · management and general $94,244

  • 17 · Travel

    total $218,438 · program services $131,063 · management and general $87,375

  • 20 · Interest

    total $265,301 · program services $159,181 · management and general $106,120

  • 23 · Insurance

    total $369,932 · program services $221,959 · management and general $147,973

  • 24a · Other expenses: COMMISSIONS

    total $11,735,386 · program services $11,735,386

  • 24b · Other expenses: PREMIUM TAX & OTHER

    total $3,679,936 · program services $3,679,936

  • 24c · Other expenses: SUBSCRIPTIONS AND DUES

    total $1,736,967 · program services $1,042,180 · management and general $694,787

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $17,724,446

  • 4 · Accounts receivable

    beginning of year $0 · end of year $2,889,345

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $87,000 · end of year $432,788

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

    $14,922,244

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

    $14,922,244

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $51,822,341 · end of year $64,756,148

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $81,570,472 · end of year $75,544,449

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,307,437 · end of year $5,153,040

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $78,386,906 · end of year $95,739,515

  • 27 · Net assets without donor restrictions

    beginning of year $50,785,470 · end of year $60,454,621

Mission and programs · 2023

Mission

ADVANCING ORAL HEALTH FOR A HEALTHIER TOMORROW.

  • DENTAL SERVICE OF MASSACHUSETTS, INC. (DSM) D/B/A DELTA DENTAL OF MASSACHUSETTS IS A MASSACHUSETTS NOT-FOR-PROFIT DENTAL SERVICE ORGANIZATION WITH A MISSION TO IMPROVE THE ORAL HEALTH OF ALL AND A VISION TO ACHIEVE PERSON-CENTERED HEALTH BY TRANSFORMING THE SYSTEMS OF POLICY, FINANCE, CARE, AND COMMUNITY. DSM AND ITS SUBSIDIARIES' ACTIVITIES INCLUDE, BUT ARE NOT LIMITED TO, SECURING DENTAL SERVICES FOR EMPLOYEE GROUPS, INDIVIDUALS AND THEIR FAMILIES; INCLUDING THE SAFETY NET POPULATIONS THROUGH MEDICARD, MEDICARE ADVANTAGE AND CHIP PROGRAMS; PROVIDING INNOVATIVE PRODUCTS AND SERVICES; FINANCE AND DEVELP PROFESSIONAL AND SCIENTIFIC STUDY AND RESEARCH; AND EDUCATE THE PUBLIC CONCERNING THE IMPORTANCE OF ORAL HEALTH. DELTA DENTAL OF MASSACHUSETTS IS A MEMBER OF THE DELTA DENTAL PLANS ASSOCIATION. DELTA DENTAL IS AMERICA'S LARGEST AND MOST TRUSTED DENTAL BENEFITS CARRIER, COVERING MORE AMERICANS THAN ANY OTHER DENTAL BENEFITS PROVIDER AND STRIVES DAILY TO MAKE DENTAL COVERAGE MORE ACCESSIBLE AND AFFORDABLE TO A WIDE VARIETY OF EMPLOYERS, GROUPS, AND INDIVIDUALS.

    Expenses $266,559,260 · Revenue $328,364,674

As filed on the 2023 return.

Listed in Part VII

  • Andrew C Agwunobi MD

    Director

    Total calculated
    $105,243
    From this org
    $0
    From related orgs
    $105,243
    Other
    $0
    Hours/week
    1.8 + 1.8 related

  • Evelyn H Miller

    Director

    Total calculated
    $114,213
    From this org
    $0
    From related orgs
    $114,213
    Other
    $0
    Hours/week
    1.8 + 1.8 related

  • Jessica A Zeaske

    Director

    Total calculated
    $110,057
    From this org
    $0
    From related orgs
    $110,057
    Other
    $0
    Hours/week
    1.8 + 1.8 related

  • Kathleen V Betts

    Director

    Total calculated
    $105,000
    From this org
    $0
    From related orgs
    $105,000
    Other
    $0
    Hours/week
    1.8 + 1.8 related

  • Pamela DA Reeve

    Chair/Director

    Total calculated
    $150,000
    From this org
    $0
    From related orgs
    $150,000
    Other
    $0
    Hours/week
    2.5 + 2.5 related

  • Robert J Weyant DMD

    Director

    Total calculated
    $99,996
    From this org
    $0
    From related orgs
    $99,996
    Other
    $0
    Hours/week
    1.8 + 1.8 related

  • Roderick K King MD

    Director

    Total calculated
    $105,000
    From this org
    $0
    From related orgs
    $105,000
    Other
    $0
    Hours/week
    1.8 + 1.8 related

  • Todd W Marshall DDS

    Director

    Total calculated
    $99,996
    From this org
    $0
    From related orgs
    $99,996
    Other
    $0
    Hours/week
    1.8 + 1.8 related

  • William C Mills III

    Director

    Total calculated
    $110,071
    From this org
    $0
    From related orgs
    $110,071
    Other
    $0
    Hours/week
    1.8 + 1.8 related

  • Denise Marks

    Treasurer

    Total calculated
    $653,093
    From this org
    $0
    From related orgs
    $591,059
    Other
    $62,034
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $430,607 related
    Bonus
    $0 + $160,452 related
    Other
    $0
    Deferred
    $0 + $13,200 related
    Nontaxable benefits
    $0 + $48,834 related
    Filer's total
    $0 + $653,093 related

  • Dennis J Leonard

    President & CEO - [1/1/2023 - 3/7/2023]

    Total calculated
    $402,735
    From this org
    $380,522
    From related orgs
    $0
    Other
    $22,213
    Hours/week
    35 + 5 related

    Schedule J breakdown matched by us

    Base
    $104,161
    Bonus
    $276,361
    Other
    $0
    Deferred
    $13,200
    Nontaxable benefits
    $9,013
    Filer's total
    $402,735

  • Erik Montlack

    President - [3/7/2023-12/31/2023]

    Total calculated
    $795,701
    From this org
    $732,115
    From related orgs
    $0
    Other
    $63,586
    Hours/week
    35 + 5 related

    Schedule J breakdown matched by us

    Base
    $618,262
    Bonus
    $113,853
    Other
    $0
    Deferred
    $13,200
    Nontaxable benefits
    $50,386
    Filer's total
    $795,701

  • Gregory P Winn

    Asst. Treasurer

    Total calculated
    $422,926
    From this org
    $0
    From related orgs
    $362,395
    Other
    $60,531
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $270,714 related
    Bonus
    $0 + $91,681 related
    Other
    $0
    Deferred
    $0 + $13,200 related
    Nontaxable benefits
    $0 + $47,331 related
    Filer's total
    $0 + $422,926 related

  • Patricia Ma

    Clerk

    Total calculated
    $505,310
    From this org
    $0
    From related orgs
    $488,717
    Other
    $16,593
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $358,095 related
    Bonus
    $0 + $130,622 related
    Other
    $0
    Deferred
    $0 + $13,200 related
    Nontaxable benefits
    $0 + $3,393 related
    Filer's total
    $0 + $505,310 related

  • Kasra Rafia

    Chief Dental Officer, EVP - CareQuest

    Total calculated
    $432,089
    From this org
    $0
    From related orgs
    $383,747
    Other
    $48,342
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $334,566 related
    Bonus
    $0 + $49,181 related
    Other
    $0
    Deferred
    $0 + $13,200 related
    Nontaxable benefits
    $0 + $35,142 related
    Filer's total
    $0 + $432,089 related

  • Linda Vidone

    VP - Delta Dental of Massachusetts - Clinical Management

    Total calculated
    $408,979
    From this org
    $378,275
    From related orgs
    $0
    Other
    $30,704
    Hours/week
    35 + 5 related

    Schedule J breakdown matched by us

    Base
    $282,033
    Bonus
    $96,242
    Other
    $0
    Deferred
    $11,630
    Nontaxable benefits
    $19,074
    Filer's total
    $408,979

  • Mariya Filipova

    Chief Innovation Officer, EVP - CQ Innovation Partners

    Total calculated
    $538,608
    From this org
    $0
    From related orgs
    $515,131
    Other
    $23,477
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $371,069 related
    Bonus
    $0 + $144,062 related
    Other
    $0
    Deferred
    $0 + $9,684 related
    Nontaxable benefits
    $0 + $13,793 related
    Filer's total
    $0 + $538,608 related

  • Michelle Jones-Johnson

    Chief Human Resource Officer, EVP

    Total calculated
    $528,718
    From this org
    $0
    From related orgs
    $493,509
    Other
    $35,209
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $403,202 related
    Bonus
    $0 + $90,307 related
    Other
    $0
    Deferred
    $0 + $13,135 related
    Nontaxable benefits
    $0 + $22,074 related
    Filer's total
    $0 + $528,718 related

  • Myechia Minter-Jordan MD MBA

    President-Carequest

    Total calculated
    $1,279,007
    From this org
    $0
    From related orgs
    $1,216,924
    Other
    $62,083
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $653,724 related
    Bonus
    $0 + $563,200 related
    Other
    $0
    Deferred
    $0 + $13,200 related
    Nontaxable benefits
    $0 + $48,883 related
    Filer's total
    $0 + $1,279,007 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
THE OFFICER'S COMPENSATION IS ESTABLISHED BY A RELATED ORGANIZATION, CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. (FORMERLY CATALYST INSTITUTE, INC.) THROUGH THE USE OF A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORMS 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS OR STUDIES AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
Schedule J, Part II
COMPENSATION PAID BY RELATED ORGANIZATION: SCHEDULE J PART II INCLUDES INDIVIDUALS THAT ARE PAID BY CAREQUEST INSTITUTE FOR ORAL HEALTH, INC., A RELATED ORGANIZATION, BUT PERFORMED SERVICES FOR BOTH CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. AND DENTAL SERVICE OF MASSACHUSETTS, INC. AS REPORTED IN PART VI, SECTION A, COLUMN (B), NONE OF THESE INDIVIDUALS DEVOTES MORE THAN 5.0 HOURS PER WEEK TO DENTAL SERVICE OF MASSACHUSETTS, INC. ADDITIONALLY, ALL THE BONUS COMPENSATION REPORTED IN PART II IS PAID BY EACH OF THE RESPECTIVE ORGANIZATIONS MENTIONED ABOVE.
Schedule J, Part II, Column (B)(ii) BONUS PAYMENTS
COLUMN B (II) ON SCHEDULE J PART II INCLUDES BONUSES EARNED AND ACCRUED DURING 2022 BUT PAID IN 2023.
Schedule J, Part II, Column (C) DEFERRED COMPENSATION
COLUMN C ON SCHEDULE J PART II INCLUDES 401K MATCH DOLLAR AMOUNTS AS PAID BY DELTA DENTAL OF MASSACHUSETTS AND ITS RELATED ORGANIZATION CAREQUEST INSTITUTE FOR ORAL HEALTH, INC.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • DSM Investments Inc

    C Corporation · Dental Service · MA · 100% owned · share of income $0 · share of assets $186,616 · controlled entity

    Directly controlled by DSM

  • DSM Insurance Services Inc

    C Corporation · Insurance · MA · 100% owned · share of income -$153,045 · share of assets $2,353,321 · controlled entity

    Directly controlled by DSM Investments Inc

  • DSM Massachusetts Insurance Company Inc

    C Corporation · Insurance · MA · 100% owned · share of income $2,282,179 · share of assets $17,702,088 · controlled entity

    Directly controlled by DSM Investments Inc

  • CareQuest Innovation Partners Inc

    C Corporation · Oral Health Improvement · DE · 100% owned · share of income -$4,792,267 · share of assets $8,656,866

    Directly controlled by CareQuest

Provenance

Return type
form_990
Tax year
2023
Filed
29 October 2024
IRS schema version
2023v5.1
Source object
202413039349302306

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