2013-11-15T13:48:51-06:00 2012-12-31 WithumSmithBrown PC 465 South St Ste 200 Morristown NJ 079606497 990 2012-01-01 221896118 DELTA DENTAL OF NEW JERSEY INC % JAMES SULESKI DELT 9732854029 1639 ROUTE 10 PO BOX 222 Suite PARSIPPANY NJ 070540222 JAMES SULESKI 9738989494 2013-11-15 true Anthony J Panico 9738989494 2012 2016-03-07 17:11:31Z WALTER VANBRUNT 1639 ROUTE 10 PARSIPPANY NJ 070540222 694699433 false X deltadentalnj.com X 1969 NJ TO PROMOTE ORAL HEALTH TO THE GREATEST NUMBER OF PEOPLE BY PROVIDING ACCESSIBLE DENTAL BENEFIT PROGRAMS OF THE HIGHEST QUALITY, SERVICE AND VALUE. 13 12 339 0 0 0 0 568365246 586736484 10307155 9541554 1551813 1623175 580224214 597901213 900000 1900000 513306702 529982972 29637280 31492351 0 0 0 27082387 26681511 570926369 590056834 9297845 7844379 292503594 296891583 82742516 72710526 209761078 224181057 X TO PROMOTE ORAL HEALTH TO THE GREATEST NUMBER OF PEOPLE BY PROVIDING ACCESSIBLE DENTAL BENEFIT PROGRAMS OF THE HIGHEST QUALITY, SERVICE AND VALUE. THE ORGANIZATION ALSO OFFERS AFFORDABLE DENTAL COVERAGE FOR THOSE INDIVIDUALS IN NEW JERSEY WITHOUT ACCESS TO A GROUP DENTAL PLAN. THE ORGANIZATION'S PLANS PROVIDE ACCESS TO A BROAD ARRAY OF DENTAL SERVICES THROUGH ITS VAST NETWORK OF PARTICIPATING DENTISTS. THE ORGANIZATION'S PLANS OFFER QUALITY COVERAGE OPTIONS AT COMPETITIVE RATES. FOR MORE THAN 40 YEARS, DELTA DENTAL OF NEW JERSEY HAS REACHED OUT TO SERVE THE PEOPLE OF NEW JERSEY AND MORE RECENTLY IN CONNECTICUT. IT IS OUR MISSION TO PROMOTE ORAL HEALTH TO THE GREATEST NUMBER OF PEOPLE BY PROVIDING ACCESSIBLE DENTAL BENEFIT PROGRAMS OF THE HIGHEST QUALITY, SERVICE, AND VALUE. IN 1986, WE FORMED THE DELTA DENTAL OF NEW JERSEY FOUNDATION, INC. TO AID IN CREATING ACCESS TO CARE FOR THE UNDER-INSURED AND UN-INSURED, AND SUPPORT DENTAL EDUCATION PROGRAMS FOR CHILDREN, AS WELL AS DENTAL ASSIST false false 582151512 1900000 586736484 EXPENSES INCURRED IN PROMOTING ORAL HEALTH TO THE GREATEST NUMBER OF PEOPLE BY PROVIDING ACCESSIBLE DENTAL BENEFIT PROGRAMS OF THE HIGHEST QUALITY, SERVICE AND VALUE; PRIMARILY THROUGH CONTRACTS WITH INDEPENDENT DENTISTS TO MEMBER SUBSCRIBERS. 582151512 false false false false false false false false false true true false false true true true true false false false false false false false false false true false true false false false false false false false true false false false false true true true true false true 51014 0 true 339 true false true BD false false false false X 13 12 false true false false true true false true true false false true true true true true false true true false X JAMES SULESKI 9732854029 1639 ROUTE 10 PARSIPPANY NJ 070540222 X RONALD DEBLINGER DMD 20.0 1.0 X X 131514 0 1588 GERALD A SYDELL DDS 7.0 1.0 X X 83366 0 1588 ROBERT H BARNEY ESQ 1.4 X 38520 0 1324 CARL CHAITYN DDS 2.2 1.0 X 39245 0 1588 WILLIAM F FAHERTY JR 1.3 X 24390 0 1059 WILLIAM FAULKNER 3.5 X 43417 2000 940 JEROME FELDMAN DDS 2.2 X 39394 0 1156 JOHN P HALL JR 4.1 X 42420 0 1588 HENRY F HENDERSON JR 3.5 1.0 X 44605 0 1588 W THOMAS MARGETTS ESQ 3.2 1.0 X 43184 0 1588 GEORGE C MCLAUGHLIN DMD 2.7 1.0 X 47078 0 940 GENE NAPOLIELLO DDS 2.2 6.0 X 40948 0 1588 MORTON REINHART 3.5 X 44270 2000 1588 DEBRA G SALMAN DDS 2.3 X 38608 0 2702 HOWARD A SCHWARTZ DDS 2.5 X 38158 0 940 WALTER VANBRUNT 50.0 0.7 X 1238410 0 89365 JAMES SULESKI 50.0 0.4 X 395754 0 90554 DOUGLAS G SANBORN ESQ 50.0 0.4 X 631610 0 90065 BRUCE SILVERMAN 50.0 X 520224 0 91514 STEVEN FLEISCHER 50.0 X 314690 0 91514 DONALD SCOTT NAVARRO DDS 50.0 0.6 X 281750 0 88585 KATHLEEN FENNELL-BORGES 50.0 X 227497 0 85780 THOMAS C KAHLER 50.0 X 227445 0 86674 STEPHEN STOLL 50.0 X 223245 0 86733 VINCENT FARINELLA 50.0 X 178023 0 51966 DIANE BELLE 44.0 6.0 X 175809 0 52061 ROBERT ZARCONE 50.0 X 157935 0 70261 LORI ACKER 50.0 X 152494 0 46482 JOHN GUMKOWSKI 50.0 X 275954 0 90318 KIM WHITE WAPELHORST 50.0 X 235748 0 88987 DAVID ATHA 50.0 X 213525 0 80470 ALLAN BERKIN 50.0 X 200877 0 80754 DOREEN PILIGIAN 50.0 X 162657 0 47028 6552764 4000 1430876 44 false true false DENTAL ASSOCIATES OF CONNECTICUT 36 PADANARAM ROAD DANBURY CT 06811 DENTAL PROVIDER 1892834 ACCENTURE LLP 1345 AVENUE OF THE AMERICAS NEW YORK NY 10105 CONSULTING 1790214 DECARE SYSTEMS IRELAND LTD CURRANHEEN ROAD CORK 0 EI SYSTEMS DEVELOPER 1644126 BROWN BROWN BENEFIT ADVISORS 5 REGENT STREET LIVINGSTON NJ 07039 BROKERAGE 1456783 HAMILTON DENTAL ASSOCIATES 2501 KUSER ROAD TRENTON NJ 08691 DENTAL PROVIDER 1339968 1012 X 0 DENTAL BENEFITS COVERAGE REVENUE 524114 586736484 586736484 586736484 5665172 5665172 0 0 1498720 2184454 -685734 0 -685734 -685734 98490148 94613766 3876382 3876382 3876382 0 0 0 REINSURANCE REIMBURSEMENT 900099 2290094 2290094 LEGAL SETTLEMENTS 900099 18815 18815 2308909 597901213 586736484 11164729 X 1900000 1900000 0 0 529982972 529982972 6507323 5205858 1301465 0 0 14372044 11497635 2874409 4634703 4171233 463470 4209057 3788151 420906 1769224 1592302 176922 0 89253 80328 8925 198560 178704 19856 88882 79994 8888 0 0 4176415 3758773 417642 646157 581541 64616 5203373 4683036 520337 708035 637232 70803 0 1308768 1177891 130877 338057 304252 33805 0 0 0 0 2330177 2097159 233018 624896 562406 62490 BROKERAGE COMMISSIONS 9051830 8146647 905183 0 MEMBERSHIPS 667074 600367 66707 0 BANK SERVICE FEES 464605 418145 46460 0 REGULATORY FEES 404980 364482 40498 0 380449 342404 38045 590056834 582151512 7905322 0 X 10269230 9718445 0 0 0 0 40986562 40996489 0 0 0 0 0 0 0 0 1646014 2123715 37757489 12910725 26022311 24846764 181234843 184635667 18134026 22303666 9749161 8747973 196774 176512 4264673 3342352 292503594 296891583 10217391 9577676 0 0 0 0 0 0 0 0 0 0 0 0 0 0 72525125 63132850 82742516 72710526 X 25000 25000 218568952 226413332 -8832874 -2257275 209761078 224181057 292503594 296891583 X 7844379 1620583 4955017 X X false true X true false 10060407 10060407 7597676 452488 7145188 1310329 752726 557603 18326361 11303886 7022475 462716 401625 61091 24846764 EQUITY SECURITIES 22303666 F 22303666 0 UNPAID CLAIMS 36550000 UNPAID CLAIMS ADJUSTMENT EXPENSES 2349000 DEPOSITS AND ADVANCES 5098220 ACCRUED PENSION COSTS 18275281 OTHER LIABILITIES 300125 DUE TO AFFILIATES 445935 SECURITY DEPOSITS 114289 63132850 X 606199463 1620583 8967761 10588344 595611119 2290094 2290094 597901213 590636928 4012744 4012744 586624184 3432650 3432650 590056834 TEXT OF ASC 740 AUDITED FINANCIAL STATEMENT FOOTNOTE SCHEDULE D, PART X AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE TAXPAYER AND ITS AFFILIATES FOR THE YEARS ENDED DECEMBER 31, 2012 AND DECEMBER 31, 2011; RESPECTIVELY, AND ISSUED A CONSOLIDATED FINANCIAL STATEMENT WITH CONSOLIDATING SCHEDULES BY ENTITY. THE FIN 48 (ASC 740) FOOTNOTE BELOW IS FROM THE ORGANIZATION'S 2012 CONSOLIDATED AUDITED FINANCIAL STATEMENTS: THE PLAN FOLLOWS THE RECOGNITION AND DISCLOSURE PROVISIONS OF THE ACCOUNTING STANDARD RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER THIS STANDARD, TAX POSITIONS ARE EVALUATED FOR RECOGNITION USING A MORE-LIKELY-THAN-NOT THRESHOLD, AND THOSE TAX POSITIONS REQUIRING RECOGNITION ARE MEASURED AT THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE PLAN HAS EVALUATED THE LIKELIHOOD OF THEIR TAX POSITIONS BEING CHALLENGED AS REMOTE AND, ACCORDINGLY HAS NOT INCLUDED ANY INCOME TAX PROVISIONS, INCLUDING INTEREST AND PENALTIES, IN THE FINANCIAL STATEMENTS RELATED TO POTENTIAL VIOLATIONS. THE PLAN HAS NO OPEN YEARS PRIOR TO 2009. RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN SCHEDULE D, PART XI, LINE 2D OTHER AMOUNTS INCLUDED ON AUDITED FINANCIAL STATEMENTS BUT NOT ON FORM 990: -INTERCOMPANY RENT PAID TO DISREGARDED ENTITY - $1,828,290; -EXPENSES OF DISREGARDED ENTITY - $2,184,454; -NET CHANGE RELATED TO ACCRUED PENSION - $4,955,017. RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN SCHEDULE D, PART XII, LINE 4B OTHER AMOUNTS INCLUDED ON FORM 990 BUT NOT ON AUDITED FINANCIAL STATEMENTS: -REINSURANCE REIMBURSEMENT - $2,290,094; RECONCILIATION OF EXPENSE PER AUDITED FINANCIAL STATEMENTS WITH RETURN SCHEDULE D, PART XII, LINE 2D OTHER AMOUNTS INCLUDED ON AUDITED FINANCIAL STATEMENTS BUT NOT ON FORM 990: -INTERCOMPANY RENT PAID TO DISREGARDED ENTITY - $1,828,290; -EXPENSES OF DISREGARDED ENTITY - $2,184,454. RECONCILIATION OF EXPENSE PER AUDITED FINANCIAL STATEMENTS WITH RETURN SCHEDULE D, PART XII, LINE 4B OTHER AMOUNTS INCLUDED ON AUDITED FINANCIAL STATEMENTS BUT NOT ON FORM 990: -REINSURANCE REIMBURSEMENT - $2,290,094; -NET INCOME OF DISREGARDED ENTITY - $1,142,556. true DELTA DENTAL OF NEW JERSEY FOUNDATION INC 1639 ROUTE 10 PARSIPPANY NJ 07054 222764745 501(c)(3) 1900000 PROGRAM SUPPORT 1 0 GRANT FUND MONITORING SCHEDULE I, PART I, QUESTION 2 DELTA DENTAL OF NEW JERSEY FOUNDATION, INC. ("FOUNDATION"); A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION, IS FUNDED SOLELY BY DELTA DENTAL OF NEW JERSEY, INC. THE MONIES DISBURSED BY THE FOUNDATION ARE BASED ON GRANT REQUESTS WHICH ARE REVIEWED AND APPROVED BY THE FOUNDATION BOARD OF TRUSTEES BASED ON NEED. IN THE CASE OF LARGE GRANT REQUESTS THAT MAY SPAN MULTIPLE YEARS, THE DISBURSEMENT MAY BE MADE FROM THE ORGANIZATION AND NOT ITS RELATED FOUNDATION. THE ORGANIZATION'S BOARD OF TRUSTEES' APPROVAL IS REQUIRED FOR THIS TYPE OF COMMITMENT. PROGRESS ON GRANTS OF THIS NATURE IS MONITORED BY THE ORGANIZATION WITH UPDATES PROVIDED TO THE BOARD OF TRUSTEES. X X X X X true true X X X X X false true false false false false false true false WALTER VANBRUNT 508434 0 256763 0 473213 0 52750 0 36615 0 1327775 0 0 0 JAMES SULESKI 237047 0 87556 0 71151 0 52750 0 37804 0 486308 0 0 0 DOUGLAS G SANBORN ESQ 313217 0 129880 0 188513 0 52750 0 37315 0 721675 0 0 0 BRUCE SILVERMAN 294571 0 102214 0 123439 0 52750 0 38764 0 611738 0 0 0 STEVEN FLEISCHER 235819 0 70363 0 8508 0 52750 0 38764 0 406204 0 0 0 DONALD SCOTT NAVARRO DDS 199154 0 63924 0 18672 0 52750 0 35835 0 370335 0 0 0 KATHLEEN FENNELL-BORGES 164383 0 51995 0 11119 0 48601 0 37179 0 313277 0 0 0 THOMAS C KAHLER 157646 0 52010 0 17789 0 48610 0 38064 0 314119 0 0 0 STEPHEN STOLL 166009 0 51905 0 5331 0 47969 0 38764 0 309978 0 0 0 VINCENT FARINELLA 134068 0 40624 0 3331 0 37964 0 14002 0 229989 0 0 0 DIANE BELLE 134615 0 40084 0 1110 0 37459 0 14602 0 227870 0 0 0 ROBERT ZARCONE 139223 0 16881 0 1831 0 33496 0 36765 0 228196 0 0 0 LORI ACKER 128368 0 22910 0 1216 0 32580 0 13902 0 198976 0 0 0 JOHN GUMKOWSKI 198808 0 72774 0 4372 0 52553 0 37765 0 366272 0 0 0 KIM WHITE WAPELHORST 177193 0 56398 0 2157 0 50222 0 38765 0 324735 0 0 0 DAVID ATHA 173743 0 22951 0 16831 0 45155 0 35315 0 293995 0 0 0 ALLAN BERKIN 176735 0 20604 0 3538 0 42470 0 38284 0 281631 0 0 0 DOREEN PILIGIAN 145256 17070 0 331 0 34426 0 12602 0 209685 0 0 0 COMPENSATION INFORMATION SCHEDULE J, PART I; QUESTIONS 1A AND 1B THE ORGANIZATION'S PRESIDENT/CEO TRAVELS FIRST CLASS ON BUSINESS RELATED FLIGHTS EXCEEDING THREE HOURS TO ATTEND ORGANIZATION RELATED WORK EVENTS. THIS PROVIDES THE PRESIDENT/CEO THE ABILITY TO WORK ON ORGANIZATIONAL MATTERS DURING TRAVEL. ON OCCASION, TRAVEL EXPENSES FOR SPOUSES OF SENIOR OFFICERS ARE PAID BY THE ORGANIZATION WHEN RELATED TO A COMPANY EVENT (DELTA DENTAL PLANS ASSOCIATION ANNUAL MEETING, ETC). THE EXCESS COST OVER STANDARD RELATED TO THE 1ST CLASS AND SPOUSAL TRAVEL WAS NOT INCLUDED IN THE RESPECTIVE INDIVIDUAL'S 2012 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. THE ORGANIZATION REIMBURSES ITS PRESIDENT/CEO, WALTER VANBRUNT, FOR A MEMBERSHIP IN A COUNTRY CLUB. DURING 2012, MR. VANBRUNT'S 2012 FORM W-2, BOX 5, MEDICARE WAGES, INCLUDES $5,341 OF TAXABLE COMPENSATION WHICH RELATES TO HIS PERSONAL USAGE OF THE COUNTRY CLUB. 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 2012 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: WALTER VANBRUNT, $400; BRUCE SILVERMAN, $470; STEVEN FLEISCHER, $625; DAVID SCOTT NAVARRO, D.D.S., $750; THOMAS C. KAHLER, $170 KATHLEEN FENNELL-BORGES, $450 AND DIANE BELLE, $160. THE ORGANIZATION'S PRESIDENT/CEO, WALTER VANBRUNT'S 2012 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $11,417, RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM THE PERSONAL USAGE OF AN AUTO, COUNTRY CLUB DUES AND FINANCIAL/TAX PLANNING SERVICES. THE ORGANIZATION'S SENIOR VICE PRESIDENT/OPERATIONS, BRUCE SILVERMAN'S 2012 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $5,464, RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM FINANCIAL/TAX PLANNING SERVICES AND AUTO ALLOWANCE. THE ORGANIZATION'S SENIOR VICE PRESIDENT/CHIEF FINANCIAL OFFICER, JAMES SULESKI'S 2012 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $3,896, RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM AN AUTO ALLOWANCE. THE ORGANIZATION'S SENIOR VICE PRESIDENT/GENERAL COUNSEL, DOUGLAS G. SANBORN, ESQ.'S 2012 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $5,153, RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM THE PERSONAL USAGE OF AN AUTO. IN ADDITION, CERTAIN BOARD OF TRUSTEE MEMBERS 2012 FORM 1099-MISC INCLUDES TAX GROSS-UP PAYMENTS RELATED TO COMPENSATION PAID TO THEM FOR PERSONAL USAGE OF AN AUTO AND/OR FINANCIAL/TAX PLANNING SERVICES. COMPENSATION INFORMATION SCHEDULE J, PART I; QUESTION 4B THE AMOUNTS REFLECTED IN COLUMN B(III) FOR THE FOLLOWING INDIVIDUALS INCLUDE PARTICIPATION IN A 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 2012 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: WALTER VANBRUNT, $429,296; BRUCE SILVERMAN, $101,174; JAMES SULESKI, $43,636 AND DOUGLAS G. SANBORN, ESQ., $159,041. PLEASE NOTE THAT THE AMOUNTS REFLECTED INCLUDE A GROSS UP FOR 50% OF THE TAX LIABILITY WITH RESPECT TO THE SERP PAYMENTS. COMPENSATION INFORMATION SCHEDULE J, PART I; QUESTION 7 AND CORE FORM, PART VII CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2012 WHICH AMOUNTS WERE INCLUDED IN COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2012 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. CLIFTON ENDODONTICS ASSOCIATION COMPANY-DEBLINGER,TRUSTEE 182311 DENTAL CARE PROVIDER false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV RONALD DEBLINGER, DMD, IS THE CHAIRMAN OF THE BOARD OF TRUSTEES OF THE ORGANIZATION. THE ORGANIZATION UTILIZED THE SERVICES OF HIS DENTAL PRACTICE, CLIFTON ENDODONTICS ASSOCIATION, DURING 2012. TOTAL FEES PAID TO CLIFTON ENDODONTICS ASSOCIATION DURING 2012 WERE $182,311. SERVICES WERE PAID BASED ON THE SAME FEE CRITERIA AS APPLY TO SIMILARLY SITUATED DENTISTS THROUGHOUT THE CORPORATION'S DENTAL NETWORK. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION A; QUESTION 3 The organization retained the services of an outside property manager TO MANAGE THE DAY TO DAY ACTIVITIES AND OPERATIONS OF its single member LIMITED LIABILITY COMPANY; 1639 Real Estate, LLC. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 MEMBERS OF THE ORGANIZATION SERVE AS THE TRUSTEES OF THE ORGANIZATION AND EXISTING MEMBERS VOTE TO ELECT NEW MEMBERS OF THE ORGANIZATION. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY (ITS BOARD OF TRUSTEES) PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED WITHUMSMITH+BROWN, PC, A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION, TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S SENIOR MANAGEMENT AND VARIOUS OTHER INDIVIDUALS OF THE ORGANIZATION TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER INDIVIDUALS FOR THEIR REVIEW. THE ORGANIZATION'S SENIOR MANAGEMENT AND OTHER INDIVIDUALS REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S SENIOR MANAGEMENT AND VARIOUS OTHER INDIVIDUALS FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO EACH VOTING MEMBER OF ITS GOVERNING BODY. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, SENIOR MANAGEMENT AND OTHER KEY PERSONNEL ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO MEMBERS OF THE ORGANIZATION'S SENIOR MANAGEMENT. SENIOR MANAGEMENT PROVIDES THE COMPLETED QUESTIONNAIRES TO THE ORGANIZATION'S AUDIT COMMITTEE FOR ITS REVIEW AND DISCUSSION WITH RESPECT TO CONFLICTS AND ANY ASSOCIATED MITIGATING BEHAVIOR. THE AUDIT COMMITTEE THEN REPORTS TO THE ORGANIZATION'S BOARD OF TRUSTEES. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION B; QUESTION 14 THE ORGANIZATION IS CURRENTLY IN THE PROCESS OF ADOPTING A FORMAL WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. THE ORGANIZATION CURRENTLY FOLLOWS STATE AND INTERNAL REVENUE SERVICE RULES AND REGULATIONS WITH RESPECT TO DOCUMENT RETENTION AND DESTRUCTION POLICIES AND PROCEDURES. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION'S BOARD OF TRUSTEES HAS AN EXECUTIVE AND HUMAN RESOURCES COMMITTEE ("COMMITTEE"). THE BOARD HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S SENIOR MANAGEMENT TEAM, WHICH INCLUDES THE PRESIDENT/CHIEF EXECUTIVE OFFICER, SENIOR VICE PRESIDENT/CHIEF FINANCIAL OFFICER, SENIOR VICE PRESIDENT/GENERAL COUNSEL AND THE SENIOR VICE PRESIDENT/CHIEF OPERATING OFFICER. THE "TOTAL COMPENSATION" OF THE INDIVIDUALS REVIEWED INCLUDES BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THIS REVIEW IS DONE ON AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. COMPENSATION FOR THE SENIOR VICE PRESIDENT & GENERAL COUNSEL, SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER AND SENIOR VICE PRESIDENT/CHIEF OPERATING OFFICER, WHO REPRESENT SENIOR MANAGEMENT OF THE ORGANIZATION, IS REVIEWED AND APPROVED BY THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY, AND IS EFFECTIVE EACH JANUARY 1ST. THE PRESIDENT & CHIEF EXECUTIVE OFFICER'S PERFORMANCE IS REVIEWED BY THE EXECUTIVE AND HUMAN RESOURCES COMMITTEE OF THE BOARD OF TRUSTEES, WHICH PROVIDES INPUT TO THE FULL BOARD. COMPENSATION OF THE PRESIDENT & CHIEF EXECUTIVE OFFICER IS DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY. OTHER CHANGES IN NET ASSETS CORE FORM, PART XI; QUESTION 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCE INCLUDES: - NET CHANGE ARISING DURING THE PERIOD RELATED TO ACCRUED PENSION; $4,955,017. AUDITED FINANCIAL STATEMENTS CORE FORM, PART XII; QUESTION 2 AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE TAXPAYER AND ITS AFFILIATES FOR THE YEARS ENDED DECEMBER 31, 2012 AND DECEMBER 31, 2011; RESPECTIVELY, AND ISSUED A CONSOLIDATED FINANCIAL STATEMENT WITH CONSOLIDATING SCHEDULES BY ENTITY. AN UNQUALIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM EACH YEAR. THE ORGANIZATION'S AUDIT COMMITEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. DELTA DENTAL OF NEW JERSEY PAC INC 1639 ROUTE 10 PARSIPPANY NJ 07054 223754874 RELATED NJ 11950 30309 NA 1639 REAL ESTATE LLC 1639 ROUTE 10 PARSIPPANY NJ 07054 RELATED NJ 3327010 23117957 DDNJ DELTA DENTAL OF NJ FOUNDATION INC 1639 ROUTE 10 PARSIPPANY NJ 07054 222764745 PUBLIC SRVC. NJ 501(C)(3) 509(A)(3) DDNJ true DDPNJ CORPORATION 1639 ROUTE 10 PARSIPPANY NJ 07054 223085009 HOLDING COMPANY NJ DDNJ C CORP. 0 7995376 1.00000 true FLAGSHIP HEALTH SYSTEMS INC 1639 ROUTE 10 PARSIPPANY NJ 07054 222671069 DENTAL PLAN ORG. NJ DDPNJ C CORP. true DENTAL REINSURANCE COMPANY LTD 44 CHURCH STREET HAMILTON BD 980160853 FOREIGN REINS. BD DDPNJ C CORP. true true true false false false false false false false true true true false true true false true false false DELTA DENTAL OF NJ FOUNDATION INC B 1900000 COST FLAGSHIP HEALTH SYSTEMS INC L 841484 COST