Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: DENTAL BENEFITS COVERAGE REVENUE

  total $308,128,002 · related or exempt $308,128,002

• 2b · Program service revenue: OTHER RELATED REVENUE

  total $961,149 · related or exempt $961,149

• 3 · Investment income

  total $5,831,203 · excluded $5,831,203

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6a · Gross rents

  real property $1,639,334

• 6b · Less rental expenses

  real property $3,927,010

• 6c · Rental income or loss

  real property -$2,287,676 · personal property $0

• 6d · Net rental income or loss

  total -$2,287,676 · excluded -$2,287,676

• 7a · Gross sales of assets other than inventory

  securities $1,379,123

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

  securities $1,664,244

• 7c · Gain or loss

  securities -$285,121

• 7d · Net gain or loss

  total -$285,121 · excluded -$285,121

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $4,245,104 · program services $4,245,104

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $210,118,665 · program services $210,118,665

• 5 · Compensation of officers, directors and key employees

  total $8,756,567 · program services $7,880,910 · management and general $875,657

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $22,957,819 · program services $20,662,037 · management and general $2,295,782

• 8 · Pension plan contributions

  total $3,037,395 · program services $2,733,656 · management and general $303,739

• 9 · Other employee benefits

  total $4,443,642 · program services $3,999,278 · management and general $444,364

• 10 · Payroll taxes

  total $2,192,216 · program services $1,972,994 · management and general $219,222

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $656,553 · program services $590,898 · management and general $65,655

• 11c · Fees: accounting

  total $315,082 · program services $283,574 · management and general $31,508

• 11d · Fees: lobbying

  total $117,043 · program services $105,339 · management and general $11,704

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $861,491 · program services $775,342 · management and general $86,149

• 11g · Fees: other

  total $13,904,366 · program services $12,513,929 · management and general $1,390,437

• 12 · Advertising and promotion

  total $4,250,299 · program services $3,825,269 · management and general $425,030

• 13 · Office expenses

  total $5,141,484 · program services $4,627,336 · management and general $514,148

• 14 · Information technology

  total $677,423 · program services $609,681 · management and general $67,742

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $254,725 · program services $229,253 · management and general $25,472

• 17 · Travel

  total $493,249 · program services $443,924 · management and general $49,325

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $0

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $3,950,275 · program services $3,555,247 · management and general $395,028

• 23 · Insurance

  total $672,670 · program services $605,403 · management and general $67,267

• 24a · Other expenses: BROKERAGE COMMISSIONS

  total $13,043,933 · program services $11,739,540 · management and general $1,304,393 · fundraising $0

• 24b · Other expenses: DUES & SUBSCRIPTIONS

  total $1,289,694 · program services $1,160,724 · management and general $128,970 · fundraising $0

• 24c · Other expenses: RECRUITMENT & DEVELOPMENT

  total $279,270 · program services $251,343 · management and general $27,927 · fundraising $0

• 24d · Other expenses: OTHER EXPENSES

  total $502,380 · program services $452,142 · management and general $50,238 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $7,590,307 · end of year $14,912,866

• 2 · Savings and temporary cash investments

  beginning of year $0 · end of year $0

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $46,896,603 · end of year $47,695,398

• 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

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,537,415 · end of year $2,694,662

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

  $87,998,184

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

  $58,260,170

• 10c · Land, buildings and equipment, net

  beginning of year $31,639,200 · end of year $29,738,014

• 11 · Investments: publicly traded securities

  beginning of year $202,796,709 · end of year $177,172,840

• 12 · Investments: other securities

  beginning of year $39,569,095 · end of year $39,476,052

• 13 · Investments: program-related

  beginning of year $11,517,457 · end of year $12,072,966

• 14 · Intangible assets

  beginning of year $115,592 · end of year $103,160

• 15 · Other assets

  beginning of year $1,742,797 · end of year $2,100,857

• 17 · Accounts payable and accrued expenses

  beginning of year $20,692,118 · end of year $22,066,555

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $0 · end of year $0

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $74,615,061 · end of year $59,460,295

• 29 · Capital stock, trust principal or current funds

  beginning of year $25,000 · end of year $25,000

• 30 · Paid-in or capital surplus, or land, building or equipment fund

  beginning of year $274,890,545 · end of year $275,837,879

• 31 · Retained earnings, endowment or other funds

  beginning of year -$25,817,549 · end of year -$31,422,914

The filer's explanations (Part III)

SCHEDULE J, PART I; QUESTIONS 1A AND 1B

THE ORGANIZATION PAID FOR FINANCIAL/TAX PLANNING SERVICES FOR CERTAIN EMPLOYEES. THE FINANCIAL/TAX PLANNING SERVICES AMOUNTS OUTLINED HEREIN WERE INCLUDED IN EACH INDIVIDUAL'S RESPECTIVE 2022 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DENNIS G. WILSON, $750 AND PAUL J. DIMAIO, ESQ., $750. EACH OF THE FOLLOWING INDIVIDUAL'S 2022 FORM W-2 INCLUDES A GROSS-UP AMOUNT RELATED TO THE PERSONAL USAGE OF AN AUTO ALLOWANCE; DENNIS G. WILSON $12,735; LORI A. ACKER $3,873; PAUL J. DIMAIO, ESQ., $4,086; VINCENT FARINELLA, $3,327; MICHAEL RODRIGUES, $4,337; JEFF FURBISH, $2,940; KEITH D. LIBOU $3,222 AND RANDY M. STODARD $3,362. IN ADDITION, CERTAIN BOARD OF TRUSTEE MEMBERS' 2022 FORMS 1099-MISC INCLUDE TAX GROSS-UP PAYMENTS RELATED TO COMPENSATION PAID TO THEM FOR PERSONAL USAGE OF AN AUTO AND/OR FINANCIAL/TAX PLANNING SERVICES.

SCHEDULE J, PART I; QUESTION 4B

THE AMOUNTS REFLECTED IN COLUMN B(III) FOR THE FOLLOWING INDIVIDUALS INCLUDE PARTICIPATION IN A PENSION RESTORATION SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN ("SERP") BECAUSE THE AMOUNTS ARE NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. THE AMOUNTS OUTLINED HEREIN WERE INCLUDED IN EACH INDIVIDUAL'S 2022 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DENNIS G. WILSON, $269,832; PAUL J. DIMAIO, ESQ., $120,504; LORI A. ACKER, $307,909; VINCENT FARINELLA, $292,415; MICHAEL RODRIGUES, $79,104; KEITH D. LIBOU, $62,445; RANDY M. STODARD, $40,052 AND JUSTIN LAHULLIER, $63,631. PLEASE NOTE THAT THE AMOUNTS REFLECTED INCLUDE A 27% TAX ADJUSTMENT WITH RESPECT TO THE SERP PAYMENTS TO MITIGATE THE TAX INEFFICIENCY OF THE NON-QUALIFIED SERP.

SCHEDULE J, PART I; QUESTION 7 AND CORE FORM, PART VII

INCLUDED IN COLUMN B(II) FOR CERTAIN INDIVIDUALS IS A PAYMENT RELATED TO A PROGRESS INCENTIVE PROGRAM. UNDER THIS PROGRAM, A PAYMENT IS MADE TO THESE INDIVIDUALS WHICH IS BASED ON ESTABLISHED TARGETS, BENCHMARKS AND GOALS. IF MET, THE INDIVIDUALS RECEIVE, AS A PROGRESS INCENTIVE PAYMENT, ADDITIONAL COMPENSATION BASED ON A PERCENTAGE OF THEIR BASE COMPENSATION. THE ABOVE NOTED PAYMENT WAS INCLUDED IN EACH INDIVIDUAL'S 2022 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT.

Disregarded entities

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

• DELTA DENTAL OF NEW JERSEY PAC

  RELATED · NJ · income $13,500 · assets $24,374

  Directly controlled by NA

• 1639 REAL ESTATE LLC

  RELATED · NJ · income $3,663,891 · assets $27,466,504

  Directly controlled by DDNJ

Related corporations and trusts

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

• DDPNJ CORPORATION

  C CORP. · HOLDING COMPANY · NJ · 100% owned · share of income $47,652,434 · share of assets $17,474,641 · controlled entity

  Directly controlled by DDNJ

• FLAGSHIP HEALTH SYSTEMS INC

  C CORP. · DENTAL PLAN ORG · NJ · controlled entity

  Directly controlled by DDPNJ

• DELTA DENTAL OF CONNECTICUT INC

  C CORP. · DENTAL PLAN ORG · CT · controlled entity

  Directly controlled by DDPNJ