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← MAINE DENTAL SERVICE CORPORATION

Form 990 for tax year 2023

Filed by MAINE DENTAL SERVICE CORPORATION.

Totals

Total revenue
$184,818,836
Total expenses
$176,984,809
Contributions and grants received
$0
Grants paid
$1,000,500
Program service revenue
$178,099,075
Investment income
$6,719,761
Other revenue
$0
Total assets, end of year
$83,523,588
Total liabilities, end of year
$8,028,145
Net assets or fund balances, end of year
$75,495,443
Program services expenses (Part IX)
$162,079,348
Management and general expenses
$14,905,461
Fundraising expenses
$0
Program service expenses (Part III)
$162,079,348

Program services were 91.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • Jeffrey R Walawender DDS

    Chair & Director

    Total calculated
    $31,768
    From this org
    $31,768
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Bruce Nickerson CPA

    Treasurer & Director

    Total calculated
    $10,496
    From this org
    $10,496
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Laura Oakes DMD

    Director

    Total calculated
    $13,072
    From this org
    $13,072
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Kristine Avery SPHR

    Director

    Total calculated
    $10,996
    From this org
    $10,996
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Kathy Reynolds

    Director & Vice chair (part-year)

    Total calculated
    $12,631
    From this org
    $12,631
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Scott Normandeau

    Director

    Total calculated
    $9,112
    From this org
    $9,112
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Grace Odimayo DMD

    Director

    Total calculated
    $8,420
    From this org
    $8,420
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Craig Bradford Rand DDS

    Director

    Total calculated
    $11,188
    From this org
    $11,188
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Burton Rankie DDS

    Director

    Total calculated
    $8,420
    From this org
    $8,420
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Jayne Giles

    Vice Chair & Director (part-year)

    Total calculated
    $5,652
    From this org
    $5,652
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • David Daigler CPA

    Director

    Total calculated
    $2,076
    From this org
    $2,076
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Katherin O'Grady

    Director

    Total calculated
    $10,496
    From this org
    $10,496
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Marcia Minter

    Director

    Total calculated
    $5,536
    From this org
    $5,536
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Melissa Haidu-Sylvia DDS

    Director

    Total calculated
    $7,728
    From this org
    $7,728
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Jennifer Thompson

    Director

    Total calculated
    $2,768
    From this org
    $2,768
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Stephanie Pouzol DMD

    Director

    Total calculated
    $2,768
    From this org
    $2,768
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Thomas Raffio

    DDPNH President & CEO

    Total calculated
    $1,177,504
    From this org
    $1,106,070
    From related orgs
    $0
    Other
    $71,434
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $598,643
    Bonus
    $470,334
    Other
    $37,093
    Deferred
    $32,471
    Nontaxable benefits
    $38,963
    Filer's total
    $1,177,504

  • Francis Boucher

    DDPNH Sr. Vice President (part-year)

    Total calculated
    $224,135
    From this org
    $184,279
    From related orgs
    $0
    Other
    $39,856
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $81,240
    Bonus
    $75,526
    Other
    $27,513
    Deferred
    $31,165
    Nontaxable benefits
    $8,691
    Filer's total
    $224,135

  • Laurie Bienefeld

    DDPNH Vice President of Finance

    Total calculated
    $220,778
    From this org
    $215,209
    From related orgs
    $0
    Other
    $5,569
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $184,560
    Bonus
    $18,404
    Other
    $12,245
    Deferred
    $3,330
    Nontaxable benefits
    $2,239
    Filer's total
    $220,778

  • Benjamin Marcus Esq

    Board Clerk

    Total calculated
    $17,951
    From this org
    $17,951
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

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 II:
Thomas Raffio, CEO, Francis Boucher, Senior Vice President, and Laurie Bienefeld, Vice President of Finance, received all of their compensation from Delta Dental Plan of New Hampshire, which is an unrelated organization per Schedule R definitions; while definitionally unrelated, Delta Dental Plan of New Hampshire does coordinate and work closely with the Maine Dental Service Corporation to fulfill their respective exempt missions. In accordance with the IRS Instructions for the Form 990, compensation or payments from an unrelated organization to an individual for services rendered to the filing organization in that person's capacity as an officer, director, trustee, or employee of the filing organization, then the filing organization must report such amounts as compensation from the filing organization. Therefore, the compensation paid to these individuals has been reported on this Form 990, Schedule J, Part II, Payments Made by the Filing Organization, though Maine Dental Service Corporation did not, in fact, directly pay or compensate these individuals; these individuals were paid by Delta Dental Plan of New Hampshire in part for services rendered for the benefit and on behalf of Delta Dental Vermont. Additionally, due to the close working relationship between the two organizations, neither the filing organization nor Delta Dental Plan of New Hampshire is able to make a determination of how much of each named individuals' compensation relates to time and resources expended on either the filing organization or Delta Dental Plan of New Hampshire. For this reason and to promote transparency and compliance with this tax return, the filing organization has elected to report 100% of the named individuals' applicable calendar year compensation as received by the Delta Dental Plan of New Hampshire on this Form 990, Part VII, and Schedule J, in accordance with the definitions and calculations as detailed in the IRS Form 990 Instructions. In addition, Maine Dental Services Corporation (the "Corporation") compensates Drummond Woodsum, an attorney and legal services firm located in Portland, Maine, for services rendered by Benjamin Marcus, Esq., the Organization's Board Clerk, on behalf of the Corporation in his capacity as a standing officer. The Corporation is unaware of and unable to estimate what portion of Mr. Marcus's actual compensation from Drummond Woodsum was specifically due to services rendered on behalf of the Corporation, if any. Accordingly, as a conservative estimate, the Organization has disclosed on this Form 990, Part VII, the full amount paid to Drummond Woodsum in return for Mr. Marcus's services; $17,951 for the period covered by this Form 990. As such amount represents the Maine Dental Service Corporation's best projection of compensation paid to an active Officer by an unrelated organization for services rendered on behalf of the Corporation, such amount has been reported on this Form 990, Part VII, Line 1a(D).

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

Provenance

Return type
form_990
Tax year
2023
Filed
16 September 2024
IRS schema version
2023v5.1
Source object
202423069349300812

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