2024-02-14T09:31:29+00:00 2022-12-31 346565596 ERNST & YOUNG US LLP 200 CLARENDON STREET BOSTON MA 021165072 990 2022-01-01 046143185 Dental Service of Massachusetts Inc DENT 6178861000 465 MEDFORD STREET 400 BOSTON MA 02129 ERIK MONTLACK President & CEO 6178861000 2024-02-14 true GREGORY WINN 999009999 Mike A Cincotta P01595811 6172662000 2024-02-13 2022 2023-04-26 12:10:37Z X ERIK MONTLACK 465 MEDFORD STREET 400 BOSTON MA 02129 318803045 false X WWW.DELTADENTALMA.COM X 1966 MA TO IMPROVE THE ORAL HEALTH OF ALL. 9 9 0 0 0 0 0 0 297448031 317607359 1577950 14682 0 299025981 317622041 0 168776074 185060824 963 0 0 97535486 111336669 266311560 296398456 32714421 21223585 126144035 133479813 76930956 82694343 49213079 50785470 TO IMPROVE THE ORAL HEALTH OF ALL. false false 269589960 0 317607359 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. 269589960 false false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true false false true 62459 0 true 0 false false false false false false false false X 9 9 true false false false true true true true true false false true true true true true true false false false MA X DENISE MARKS 6178861000 465 MEDFORD STREET BOSTON MA 02129 Andrew C Agwunobi MD Director 1.8 1.8 X 0 105000 0 Evelyn H Miller Director 1.8 1.8 X 0 147487 0 Jessica A Zeaske Director 1.8 1.8 X 0 100818 0 Kathleen V Betts Director 1.8 1.8 X 0 145169 0 Pamela DA Reeve Chair/Director 2.5 2.5 X 0 212500 0 Robert J Weyant DMD Director 1.8 1.8 X 0 103082 0 Roderick K King MD Director 1.8 1.8 X 0 105822 0 Todd W Marshall DDS Director 1.8 1.8 X 0 101658 0 William C Mills III Director 1.8 1.8 X 0 100580 0 Denise Marks Treasurer 4.5 36.5 X 0 586199 58934 Dennis J Leonard President & CEO 35.0 5.0 X 0 1141947 43148 Gregory P Winn Asst. Treasurer 4.5 36.5 X 0 459689 57555 Patricia Ma Clerk 4.5 36.5 X 0 479423 15535 Courtney Ransom SVP- Chief Ethics & Compliance Officer-Dentaquest 4.5 35.5 X 0 1852708 20405 ERIK MONTLACK VP - Delta Dental of Massachusetts 35.0 5.0 X 0 845450 54738 LINDA VIDONE VP - Delta Dental of Massachusetts - Clinical Management 35.0 5.0 X 0 444303 23820 MICHAEL MONOPOLI CareQuest - VP - Grants and Policy 4.5 35.5 X 0 447330 28213 Myechia Minter-Jordan MD MBA President-Carequest 4.5 36.5 X 0 1178962 59256 David Abelman EVP- Chief Legal Officer - DentaQuest 0.0 40.0 X 0 7726583 19038 James P Hawkins Former Clerk 0.0 40.0 X 0 650138 29100 Jeffrey C Brown Former Treasurer 0.0 0.0 X 0 310285 0 Steven J Pollock President-Dentaquest 0.0 40.0 X 0 35058582 38118 0 52303715 447860 0 true true false 42 North Dental Care LLC 200 5TH AVE 3RD FL WALTHAM MA 024518779 Dental Services 17647464 Chestnut Dental Associates PC 38 POND ST SUITE 204 FRANKLIN MA 02038 Dental Services 4081231 Great Hill Dental Partners LLC 1610 TREMONT STREET BOSTON MA 02120 Dental Services 3849670 COMMONWEALTH OF MASSACHUSETTS ONE ASHBURTON PLACE 9TH FL BOSTON MA 02108 Dental Services 2801958 Mass General Physician Organization 165 CAMBRIDGE ST NO 40 BOSTON MA 02114 Dental Services 2658660 1572 0 0 0 0 0 0 0 0 PPO REVENUE 900099 192068321 192068321 PREMIER REVENUE 900099 65418439 65418439 ASO ADMINISTRATIVE SERVICE 900099 60120599 60120599 0 0 0 0 317607359 1099236 1099236 0 0 96450 1177454 3550 -1081004 -3550 -1084554 -1084554 0 0 0 0 0 317622041 317607359 0 14682 185060824 185060824 963 963 510638 306383 204255 8494865 8494865 151275 151275 0 0 0 0 5168185 3100911 2067274 171 103 68 290884 174530 116354 123975 74385 49590 80587819 48352691 32235128 131959 79175 52784 223866 134320 89546 COMMISSIONS 11269245 11269245 SUBSCRIPTIONS AND DUES 893392 536035 357357 PREMIUM TAX & OTHER 3490395 3490395 0 0 0 0 296398456 252579960 43818496 0 5844714 0 3447220 0 0 0 0 0 4611 87000 14922244 14922244 131959 0 55646152 51822341 0 0 61069379 81570472 126144035 133479813 2124654 4307437 0 0 74806302 78386906 76930956 82694343 49213079 50785470 49213079 50785470 126144035 133479813 X 21223585 -4594333 -15056861 X false true X true false 9054 9054 0 6458405 6458405 0 8454785 8454785 0 0 INVESTMENT IN SUBSIDIARY 16179302 COST REIMBURSEMENT 65391170 81570472 UNPAID CLAIMS 19963068 GROUP EXPERIENCE REFUNDS 3213000 UNEARNED PREMIUM 5517436 ADVANCE DEPOSITS 45115784 PAYABLE FOR OPEN TRADE 596130 OTHER LONG TERM LIABILITIES 375000 INTERCOMPANY BALANCE 1733422 ACCOUNTS RECEIVABLE, NET 1633957 PREMIUM BASED TAXES PAYABLE 239109 78386906 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FASB ISSUE ASU 2019-12, INCOME TAXES (TOPIC 740) - SIMPLIFYING THE ACCOUNTING FOR INCOME TAXES, WHICH WILL ELIMINATE SEVERAL ACCOUNTING EXCEPTIONS RELATED TO INCOME TAXES, AS WELL AS INTRODUCE ADDITIONAL REQUIREMENTS WITHIN TOPIC 740. ASU 2019-12 IS EFFECTIVE FOR NONPUBLIC BUSINESS ENTITIES FOR FISCAL YEARS BEGINNING AFTER DECEMBER 15, 2021, WITH EARLY ADOPTION PERMITTED. THE ELIMINATED EXCEPTIONS AND ADDITIONAL REQUIREMENTS DO NOT CURRENTLY RELATE TO ACTIVITIES UNDERTAKEN BY THE COMPANY, SO THE COMPANY HAS DETERMINED THAT ADOPTING THIS NEW STANDARD IS NOT EXPECTED TO HAVE A FINANCIAL IMPACT. THE COMPANY DETERMINES WHETHER A TAX POSITION OF THE COMPANY IS MORE LIKLEY THAN NOT TO BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OF LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR TAX POSITIONS MEETING THE MORE LIKLEY THAN NOT THRESHOLD, THE TAX AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS REDUCED BY THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON THE ULTIMATE SETTLEMENT WITH THE RELEVANT TAXING AUTHORITY. false true true false false false false false false Pamela DA Reeve Chair/Director 0 212500 0 0 0 0 0 0 0 0 0 212500 0 0 James P Hawkins Former Clerk 0 129964 0 392974 0 127200 0 28530 0 570 0 679238 0 127200 Jeffrey C Brown Former Treasurer 0 0 0 0 0 310285 0 0 0 0 0 310285 0 310285 Dennis J Leonard President & CEO 0 461698 0 287708 0 392541 0 41964 0 1184 0 1185095 0 210000 Denise Marks Treasurer 0 418640 0 167559 0 0 0 54202 0 4732 0 645133 0 0 Patricia Ma Clerk 0 350684 0 128739 0 0 0 12200 0 3335 0 494958 0 0 Gregory P Winn Asst. Treasurer 0 253030 0 93382 0 113277 0 54202 0 3353 0 517244 0 108000 Steven J Pollock President-Dentaquest 0 413533 0 930324 0 33714725 0 37215 0 903 0 35096700 0 6905642 David Abelman EVP- Chief Legal Officer - DentaQuest 0 191516 0 201469 0 7333598 0 18262 0 776 0 7745621 0 1562713 Courtney Ransom SVP- Chief Ethics & Compliance Officer-Dentaquest 0 142169 0 117648 0 1592891 0 19707 0 698 0 1873113 0 358754 Myechia Minter-Jordan MD MBA President-Carequest 0 587107 0 591855 0 0 0 54202 0 5054 0 1238218 0 0 ERIK MONTLACK VP - Delta Dental of Massachusetts 0 301721 0 445329 0 98400 0 52352 0 2386 0 900188 0 98400 MICHAEL MONOPOLI CareQuest - VP - Grants and Policy 0 313770 0 99987 0 33573 0 24963 0 3250 0 475543 0 0 LINDA VIDONE VP - Delta Dental of Massachusetts - Clinical Management 0 340622 0 103681 0 0 0 20742 0 3078 0 468123 0 0 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 I, Line 4b Supplemental nonqualified retirement plan The eligible listed employees over $250,000 as of 12/31/2022 participate in a Dentaquest, LLC 457(B) supplemental retirement plan. Of those eligible employees, the following CareQuest and DentaQuest, LLC employees received these payments in 2022: CareQuest Dennis Leonard -$182,541 Greg Winn - $5,277 Michael Monopoli - $33,573 DentaQuest, LLC Erik Montlack - $24,967 Schedule J, Part I, Line 4c Equity-based compensation arrangement NONE OF THE COMPENSATION AMOUNTS SHOWN ON SCHEDULE J WERE PAID BY DENTAL SERVICE OF MASSACHUSETTS, INC, THE FILING ORGANIZATION, BUT ARE DISCLOSED IN ACCORDANCE WITH IRS REGULATIONS FOR REPORTING OF AFFILIATE RELATED COMPENSATION TRANSACTIONS. ON MAY 31, 2022, DENTAL SERVICE OF MASSACHUSETTS, INC.'S PARENT COMPANY, CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. SOLD ITS INTEREST IN DENTAQUEST, LLC. THIS SALE RESULTED IN THE VESTING OF STOCK AND INCENTIVE COMPENSATION FOR CERTAIN MEMBERS OF DENTAQUEST'S SENIOR EXECUTIVE TEAM WHO PROVIDED LIMITED SERVICES TO CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. AS PART OF A MANAGED SERVICES AGREEMENT ESTABLISHED BETWEEN THE ORGANIZATIONS CONSISTENT WITH I.R.C. SECTION 482 AND REGULATIONS THEREUNDER. ALL OF THE COMPENSATION PAID TO THESE INDIVIDUALS BY DENTAQUEST, LLC WAS SOLELY RELATED TO WORK PERFORMED FOR, AND PAID BY, DENTAQUEST, LLC. AS REPORTED IN PART VII, SECTION A, COLUMN (B). THE INDIVIDUALS LISTED BELOW RECEIVED THESE PAYMENTS FROM DENTAQUEST IN 2022: STEVEN POLLOCK - $31,974,725 DAVID ABELMAN - $6,883,598 COURTNEY RANSOM - $1,472,891 JEFFREY BROWN - $160,285 Schedule J, Part II COMPENSATION PAID BY RELATED ORGANIZATION: NONE OF THE COMPENSATION AMOUNTS LISTED WERE PAID BY DENTAL SERVICE OF MASSACHUSETTS, INC. SCHEDULE J, PART II INCLUDES INDIVIDUALS THAT ARE PAID BY DENTAQUEST, LLC, A RELATED ORGANIZATION, BUT PERFORMED SERVICES FOR BOTH DENTAQUEST, LLC AND DENTAL SERVICE OF MASSACHUSETTS, INC. AS REPORTED IN PART VII, SECTION A, COLUMN (B), NONE OF THESE INDIVIDUALS DEVOTES MORE THAN 4.5 HOURS PER WEEK TO DENTAL SERVICE OF MASSACHUSETTS. Additionally, all of the bonus and incentive compensation reported in part II is solely related to work performed for, and paid by, DentaQuest, LLC. Schedule J, Part II, Column (B)(ii) BONUS PAYMENTS COLUMN B (II) ON SCHEDULE J PART II INCLUDES BONUSES EARNED AND ACCRUED DURING 2021 BUT PAID IN 2022. Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION OTHER REPORTABLE COMPENSATION REPRESENTS LONG-TERM INCENTIVE COMPENSATION EXPENSE EARNED PRIOR TO 2022 BUT PAID DURING 2022, AS WELL AS PAYMENTS MADE PURUANT TO THE EQUITY PAYMENT ARRANGEMENTS NOTED ABOVE. Schedule J, Part II, Column (C) DEFERRED COMPENSATION COLUMN C ON SCHEDULE J PART II INCLUDES LONG-TERM INCENTIVE COMPENSATION AND PENSION AMOUNTS EARNED DURING 2022 BUT PAID IN FUTURE YEARS. Form 990, Part VI, Line 15 COMPENSATION POLICY CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. (FORMERLY CATALYST INSTITUTE, INC.), THE SOLE MEMBER OF DENTAL SERVICE OF MASSACHUSETTS, INC., HANDLES THE RESPONSIBILITY OF DETERMINING COMPENSATION FOR DENTAL SERVICE OF MASSACHUSETTS' OFFICERS. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons DENNIS J. LEONARD - Business relationship, DENISE MARKS - Business relationship, GREGORY P. WINN - Business relationship, PATRICIA MA - Business relationship, PAMELA D.A. REEVE - Business relationship, EVELYN H. MILLER - Business relationship, JESSICA A. ZEASKE - Business relationship, WILLIAM C. MILLS III - Business relationship, RODERICK K. KING - Business relationship, KATHLEEN V. BETTS - Business relationship, ROBERT J. WEYANT - Business relationship, DR. ANDREW C. AGWUNOBI - Business relationship, TODD W. MARSHALL - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. (FORMERLY CATALYST INSTITUTE, INC.) IS THE SOLE MEMBER OF DENTAL SERVICES OF MASSACHUSETTS, INC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The members of the organization elect the directors at the annual meeting of the organization. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders A QUORUM OF THE ORGANIZATION'S MEMBERS MAY VOTE TO AMEND OR REPEAL THE BY-LAWS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE AUDIT COMMITTEE, A COMMITTEE OF THE DSM BOARD OF DIRECTORS, REVIEWS A FINAL FORM OF THE FORM 990 PRIOR TO ACTUAL FILING. MEMBERS OF THE EXTERNAL TAX FIRM (CURRENTLY ERNST & YOUNG U.S., LLP) INITIALLY DISCUSS, PREPARE AND REVIEW THE RETURN WITH MANAGEMENT. MANAGEMENT AND STAFF REVIEW THE 990 FOR ACCURACY AND COMPLETENESS AND PROVIDE COMMENTS TO THE PREPARER. ONCE THE RETURN IS FULLY ANALYZED AND PREPARED, A PAPER COPY IS DISTRIBUTED TO THE AUDIT COMMITTEE MEMBERS IN ADVANCE OF A SPECIFIC MEETING. AUDIT COMMITTEE MEMBERS REVIEW THE DRAFT FORM 990 AND THEN SEND TO THE FULL BOARD. A COPY OF THE FINAL FORM 990 IS SENT TO THE FULL BOARD AND OFFICERS BEFORE IT IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy MONITORING THE ORGANIZATION'S CONFLICT OF INTEREST POLICY PROVIDES THAT ANNUALLY, EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL SIGN A QUESTIONNAIRE AFFIRMING THAT SUCH PERSON RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, READ, AND UNDERSTANDS THE POLICY AND AGREES TO COMPLY WITH THE POLICY. ADDITIONALLY, THE SIGNED QUESTIONNAIRE AFFIRMS THAT THE PERSON UNDERSTANDS DENTAL SERVICE OF MASSACHUSETTS, INC. IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS, DENTAL SERVICE OF MASSACHUSETTS MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ENFORCEMENT IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A BOARD OR COMMITTEE MEMBER ("MEMBER") HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. WHO IS COVERED? THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. LEVEL OF DETERMINATION AND REVIEW OF CONFLICTS IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER PRESENTATION OF A POTENTIAL TRANSACTION OR ARRANGEMENT IS MADE BY AN INTERESTED PERSON, THE REMAINING DISINTERESTED BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE TRANSACTION OR ARRANGEMENT IN QUESTION. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE IF DENTAL SERVICE OF MASSACHUSETTS, INC. CAN OBTAIN, WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE GOVERNING BOARD OR COMMITTEE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. RESTRICTIONS PLACED ON CONFLICTED PERSONS IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. Form 990, Part VI, Line 19 Required documents available to the public WE FILE A MASSACHUSETTS FORM PC WITH AN ATTACHED FORM 990. THE FORM PC IS FILED WITH THE ATTORNEY GENERAL'S OFFICE AND IS AVAILABLE FOR INSPECTION BY ANY OF THE INTERESTED PUBLIC. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BYLAWS ARE MADE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances EQUITY IN SUBSIDIARIES - 4976488; CHANGE IN VALUE DUE TO CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. 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