2013-08-28T08:36:29-07:00 2012-12-31 Stulken Petersen Lingle Walti & Jones LLP PO Box 578 Pierre SD 575010578 990 2012-01-01 460309258 DELTA DENTAL PLAN OF SOUTH DAKOTA DELT 6052247345 PO BOX 1157 PIERRE SD 57501 SCOTT JONES 2013-08-28 true DAVID J LINGLE P00643442 6052245828 2012 2016-02-24 21:20:13Z 98813687 false false X www.deltadentalsd.com X 1963 SD DELTA DENTAL OF SOUTH DAKOTA IS DEDICATED TO ADVANCING AND PROMOTING THE IMPROVEMENT OF ORAL HEALTH. 15 7 67 1386639 0 90705158 91892462 820194 879684 1094659 1377053 92620011 94149199 2092314 2315480 0 4187020 4438698 0 0 85160206 86516073 91439540 93270251 1180471 878948 37956302 41192992 7739491 8040647 30216811 33152345 DELTA DENTAL OF SOUTH DAKOTA IS DEDICATED TO ADVANCING AND PROMOTING THE IMPROVEMENT OF ORAL HEALTH. false false 84428694 2315480 91892462 DELTA DENTAL PAID THROUGH ITS CONTRACTS WITH INDEPENDENT DENTISTS 469,871 CLAIMS FOR DENTAL BENEFIT SERVICES FOR APPROXIMATELY 203,121 INDIVIDUALS WITH GROUP PLANS 26,000 INDIVIDUALS WITH DENTAL ACCIDENT PLANS, 115,000 SOUTH DAKOTA MEDICAID RECIPIANTS AND 95,000 NATIVE AMERICANS UNDER ABERDEEN AREA HEALTH SERVICES. DELTA DENTAL ALSO GRANTED THE DELTA DENTAL PHILANTHRIPIC FUND, A 501(C)(3) CHARITABLE ORGANIZATION, $2,220,206 TO PROMOTE THE IMPROVEMENT OF ORAL HEALTH. 84428694 false false false false false false false false false false true true false false true true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false false false false false true 3118 0 true 67 true true false false false false false false false false false false X 15 7 false false false false true true true true true false false true true true true true true true true false X KIRBY SCOTT 6052247345 720 NORTH EUCLID PIERRE SD PIERRE SD 57501 JOHN CLAUSEN 1.00 0.00 X 9850 0 0 JEFF FEIOCK 1.00 0.00 X 6500 0 0 JIM RUSSELL 1.00 0.00 X 6850 0 0 PAUL REZICH 1.00 0.00 X 6500 0 0 ANN LEE ROLA 1.00 0.00 X 5000 0 0 RYAN VAN LACKEN 1.00 0.00 X 3750 0 0 MARY HITZEMANN 1.00 0.00 X 6500 0 0 PAT HERMANSON 1.00 0.00 X 6500 0 0 GREG HANSON 1.00 0.00 X 6500 0 0 G VERNE GOODSELL 1.00 0.00 X 6500 0 0 DALE GIBSON 1.00 0.00 X 11500 0 0 GREG GERTSEN 1.00 0.00 X 5850 0 0 STEVE CULHANE 1.00 0.00 X 5500 0 0 ELLEN LEE 1.00 0.00 X 6500 0 0 MONTY BECHTOLD 1.00 0.00 X 5000 0 0 JEFF MILLER 40.00 0.00 X 150294 0 0 CONNIE HALVERSON 40.00 0.00 X 118113 0 0 MICK HECKENLAIBLE 40.00 0.00 X 155215 0 0 GENE TETZLAFF 40.00 0.00 X 146777 0 0 NANCE ORSBON 40.00 0.00 X 126323 0 0 KIRBY SCOTT 40.00 0.00 X 159490 0 0 SCOTT JONES 40.00 0.00 X 560250 0 263764 1515262 263764 7 false true false 0 0 DELTA BENEFITS COVERAGE 91892462 91892462 91892462 881066 881066 0 0 38700 48286 -9586 -9586 -9586 4614820 4616202 -1382 -1382 -1382 0 0 0 MANAGEMENT SERVICE FEES 1386639 1386639 1386639 94149199 91892462 1386639 870098 2315480 2315480 0 0 0 1779026 1779026 0 1595375 1595375 310582 310582 581089 581089 172626 172626 0 2199 2199 67460 67460 0 0 54212 54212 40378 40378 122585 122585 0 0 0 0 82257 82257 0 49864 49864 0 0 333890 333890 42818 42818 DUES TAXES AND LICENCES 656378 656378 BROKERAGE AND COMMISSIONS 838072 838072 MANAGEMENT SERVICE EXPENSE 1386639 1386639 CLAIMS PAID/INCURRED 82113214 82113214 726107 726107 93270251 84428694 8841557 0 100 194433 1127342 1959192 0 7546524 6618016 0 0 0 0 50792 99914 7276729 2569019 4780857 4707710 17539055 19201021 6663768 8155142 0 0 247864 257564 37956302 41192992 3029248 3508045 4710243 4532602 7739491 8040647 X 30216811 33152345 30216811 33152345 37956302 41192992 878948 2056586 X false true X true false 96552 300819 397371 855405 3795641 989670 3661376 1628835 1295469 333366 599477 283880 315597 4707710 8155142 DEFERRED PREMIUMS 820119 COST PLUS GROUP DEPOSITS 74100 CLAIMS PAYABLE, DENTAL ACCIDENT 25650 UNPAID CLAIMS PROCESSING COSTS 300000 REPORTED CLAIMS INCURRED, NOT REPORTED 3312733 4532602 X 94143273 48286 48286 94094987 54212 54212 94149199 93270251 93270251 93270251 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 RENTAL REAL ESTATE DEPRECIATION EXPENSE $31949 INSURANCE $7092 REAL ESTATE TAXES $9245 Part X Part X : FIN48 Footnote ACCOUNTING STANDARDS PRESCRIBE A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. AT DECEMBER 31, 2012, THE CORPORATION BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS OR LIABILITES, OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. IF THE CORPORATION HAD INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IT WOULD BE ACCOUNTED FOR AS A COMPONENET OF INCOME TAX EXPENSE. IN ACCORDANCE WITH THE APPLICABLE STATUTE OF LIMITATIONS, THE CORPORATION'S TAX RETURNS COULD BE AUDITED BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED DECEMBER 31, 2009 TO 2012. false CAPITAL AREA UNITED WAY 221 SOUTH CENTRAL AVE PIERRE SD 57501 460403398 35619 0 DISTRIBUTING CHARITABLE DONATIONS SO DAKOTA VOICES FOR CHILDREN PO BOX 2196 SIOUX FALLS SD 57101 460425502 25000 0 TO IMPROVE LIVES OF SD CHILDREN DELTA DENTAL PHILANTHROPIC FU 804 NORTH EUCLID SUITE 1 PIERRE SD 57501 911776857 2220206 0 PROMOTE DENTAL HEALTH IN SOUTH DAK 3 0 X true true X X X X X X false false false false false false false false false false JEFF MILLER 112800 37494 150294 MICK HECKENLAIBLE 114000 41215 155215 KIRBY SCOTT 120000 39490 159490 SCOTT JONES 380000 175000 5250 263764 824014 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Delta Dental of South DakotaCompensation Committee CharterPurposeThe purpose of the Compensation Committee is to review and report to the Board on compensation and personnel policies, programs and plans and to approve employee compensation and benefit plans.MembershipThe Compensation Committee shall be comprised of the DDSD Chair and vice-chair and at least two other board members.TermCommittee members are appointed to annual terms and may be reappointed to unlimited consecutive terms.Responsibilities1.Develop and recommend DDSD's compensation philosophy.2.Develop and recommend DDSD's compensation and benefits policies and programs including incentive plans, pension plan, and any perquisites.3.Periodically review DDSD's compensation and benefits policies/programs to determine whether they are properly coordinated and appropriate/competitive for like organizations.4.Annually review the CEO's performance and determine salary adjustments and incentive payments for CEO, ensuring compliance with the IRS "Rebuttable Presumption" safety zone for executive comp matters.5.Reviews CEO's recommendations as to salary adjustments and incentive payments for executive staff, ensuring compensation within the ranges of the executive compensation philosophy.MeetingsThe Compensation Committee shall meet at least annually and more often as determined necessary to fulfill its responsibilities.Reporting & AuthorityThe Compensation Committee may exercise all of the powers of the Board as authorized in concert with this charter. All actions taken by the Compensation Committee will be reported to the Board at its next regularly scheduled meeting. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts AT THE REGULARLY SCHEDULED BOARD MEETING TO ELECT BOD OFFICERS CONDUCTED IN MAY OF EACH YEAR, THE BOD AND OFFICERS OF DELTA DENTAL OF SOUTH DAKOTA ARE EACH GIVEN A CONFLICT OF INTEREST FORM TO FILL OUT. AT THE NEXT BOD MEETING EACH ONE IS READ AND ANY ACTION THAT NEEDS TO BE TAKEN IS DONE AT THAT TIME. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process AT THE REGULARLY SCHEDULED BOARD MEETING IN MAY OF EACH YEAR , THE FORM 990 IS GIVEN TO EACH BOARD MEMBER AND A REVIEW IS CONDUCTED BY THE CHAIRMAN OF THE AUDIT AND FINANCE COMMITTEE. Form 990, Part VI, Line 7b Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders ALL MEMBER DENTISTS PRESENT AT THE ANNUAL MEETING ARE EACH ALLOWED ONE VOTE ON ALL ITEMS. Form 990, Part VI, Line 7a Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body ALL MEMBER DENTISTS ARE INVITED TO THE ANNUAL MEETING AND IF PRESENT, HAVE ONE VOTE. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder DENTISTS LICENSED IN SOUTH DAKOTA THAT PAY A ONE-TIME MEMEBERSHIP DUES. Client Note 1 - PAGE 10PART IX STATEMENT OF FUNCTIONAL EXPENSESLINE 22 DEPRECIATION (A)TOTAL (C)MANAGEMENT AND GENERALBUILDINGS STRAIGHT-LINE 28 YEARS $102,884 $102,884 MACHINERY & EQUIPMENT STRAIGHT-LINE 5-10 YEARS 177,755 177,755FURNITURE & FIXTURES STRAIGHT-LINE 5-10 YEARS 53,251 53,251TOTAL DEPRECIATION $333,890 $333,890PAGE 9PART VIII STATEMENT OF REVENUELINE 6B RENTAL EXPENSES DEPRECIATION BUILDINGS AND IMPROVEMENTS $31,949