2013-11-14T07:44:25-06:00 2012-12-31 ERNST & YOUNG US LLP 75 BEATTIE PLACE SUITE 800 GREENVILLE SC 29601 990 2012-01-01 046143185 DENTAL SERVICE OF MASSACHUSETTS INC % JAMES COLLINS DENT 6178861000 465 MEDFORD STREET Suite BOSTON MA 02129 James Collins 2013-11-14 8642425740 2012 2016-02-25 16:41:14Z DELTA DENTAL OF MASSACHUSETTS FAY DONOHUE 465 MEDFORD STREET BOSTON MA 02129 471060045 false X WWW.DELTADENTALMA.COM X 1966 MA TO IMPROVE THE ORAL HEALTH OF ALL. 16 15 0 0 0 0 0 331934063 322057732 16415959 23942329 0 0 348350022 346000061 26812000 17170068 216765437 208851144 475750 425000 0 0 0 80355379 81734108 324408566 308180320 23941456 37819741 425069402 472951943 112996387 112186353 312073015 360765590 X TO IMPROVE THE ORAL HEALTH OF ALL. false false 264335170 17170068 322057732 DENTAL SERVICE OF MASSACHUSETTS, INC. (DSM) D/B/A DELTA DENTAL OF MASSACHUSETTS IS A NOT-FOR-PROFIT DENTAL SERVICE ORGANIZATION PROVIDING DENTAL INSURANCE TO MASSACHUSETTS GROUPS AND INDIVIDUALS. INCORPORATED MORE THAN 40 YEARS AGO, DSM HAS A MISSION TO IMPROVE ORAL HEALTH OF ALL. 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. 264335170 false false false false false false false false false true false false true true false false true false false false false false false false false false true false true false false false false false true false false false false false false false true true true false true 55579 0 true 0 false false false false false false X 16 15 true true false false true true true true true false false true true true true true false true true false MA X JAMES COLLINS 6178861000 465 MEDFORD STREET BOSTON MA 02129 TERRY CONNER 4.0 1.0 X 23500 6000 THOMAS GALLIGAN 3.0 2.0 X 35000 12000 RAUL GARCIA 5.0 0.0 X 35250 817 MARION KANE 5.0 0.0 X 17000 KAREN KAPLAN 4.0 1.0 X 30500 6000 817 DONALD KENNEY 5.0 0.0 X 38250 0 817 DONALD LECLAIR 3.0 2.0 X 33000 8000 817 ANNE PAGE PALMER 5.0 0.0 X 34250 817 PAMELA DA REEVE 4.0 1.0 X 21500 4000 JAY SARLES 5.0 0.0 X X 12000 LESLIE ZIDE 5.0 0.0 X 4500 EDWARD A HJERPE III 9.0 1.0 X X 66750 1000 JOHN GUSHA 5.0 0.0 X 20500 817 LINDA NIESSEN 5.0 0.0 X 30000 WALTER OWENS 5.0 0.0 X 23000 FAY DONOHUE 0.0 40.0 X X 1845108 2202558 JAMES COLLINS 0.0 40.0 X 577856 478091 MYRA GREEN 0.0 40.0 X 504764 41497 GREG WINN 0.0 40.0 X 98572 17382 DENNIS LEONARD 0.0 40.0 X 711253 778303 STEVE POLLOCK 0.0 40.0 X 693751 920480 SHERYL TRAYLOR 0.0 40.0 X 353533 345982 KEN ERDELT 0.0 40.0 X 390767 321436 ROBERT LYNN 0.0 40.0 X 479057 339464 ANGELA KISH 0.0 40.0 X 301097 271581 WENDY KARLE 0.0 40.0 X 328857 215078 ROBERT COMPTON 0.0 40.0 X 286122 263752 MICHAEL MONOPOLI 0.0 40.0 X 276467 34777 MEG WING 0.0 40.0 X 186767 153896 425000 7070971 6389179 0 true true false BLACKROCK MELLON INVESTOR SERVICES PO BOX 3 SOUTH HACKENSACK NJ 07606 INVESTMENT MGMT 128449 PRIME BUCHHOLZ PEASE INTERNATIONAL TRADEPORT PORTSMOUTH NH 03801 INVESTMENT ADVISOR 320139 ERNST YOUNG US LLP 200 CLARENDON STREET BOSTON MA 02116 ATTESTATION 209701 3 0 REVENUE FROM DENTAL SERVICE PLAN 900099 268733687 268733687 ASO ADMINISTRATIVE SERVICE 900099 53324045 53324045 322057732 6001509 6001509 0 0 0 0 0 143000804 125059984 17940820 17940820 17940820 0 0 0 0 346000061 322057732 23942329 17170068 17170068 0 0 208851144 208851144 425000 425000 0 0 0 0 0 51203152 18433135 32770017 0 170004 170004 0 0 1258072 1258072 358750 143500 215250 4399 1760 2639 2267 907 1360 0 0 0 24478 9791 14687 0 197383 78953 118430 53826 21530 32296 0 7341670 2936668 4405002 0 Commissions 10895339 10895339 Subscriptions and Dues 717201 286880 430321 Purchased Services 7097049 4116288 2980761 Other 2410518 964207 1446311 308180320 264335170 43845150 0 0 0 -15824339 17430192 0 0 14299462 16741978 0 0 0 0 8750000 8750000 0 0 -12536047 917995 58843319 17323052 47122781 41520267 262748580 266196560 0 0 0 0 0 0 120508965 121394951 425069402 472951943 8165021 9792152 0 0 0 0 0 0 0 0 0 0 0 0 0 0 104831366 102394201 112996387 112186353 X 312073015 360765590 0 0 0 0 312073015 360765590 425069402 472951943 X 37819741 -7527977 18400811 X false true X true false 9054 5713 3341 58834265 17317339 41516926 41520267 INVESTMENT IN SUBSIDIARY 49103451 COST REIMBURSEMENT 72291500 121394951 0 UNPAID CLAIMS 43630836 GROUP EXPERIENCE REFUNDS 7399000 UNEARNED PREMIUM 5310661 ADVANCE DEPOSITS 43518780 PAYABLE FOR OPEN TRADE 312699 DUE FROM CATALYST INSTITUTE 2222225 102394201 FIN 48/ASC 740 THERE IS NO FIN48/ASC 740 FOOTNOTE. HOWEVER, THE FOLLOWING DISCLOSURE WAS MADE: THE COMPANY DETERMINES WHETHER A TAX POSITION OF THE COMPANY IS MORE LIKELY 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 LIKELY 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. true DENTAQUEST FOUNDATION 465 MEDFORD STREET BOSTON MA 02129 043265080 501(C)(3) 13500000 UNRESTRICTED ORAL HEALTH IMPROVEMENT DENTAQUEST INSTITUTE INC 2400 COMPUTER DRIVE WESTBOROUGH MA 01581 205312990 501(C)(3) 3670068 UNRESTRICTED ORAL HEALTH IMPROVEMENT 2 Form 990, Schedule I Description of Organization's Procedures for Monitoring the Use of Grants DSM PROVIDES GRANTS ONLY TO RELATED ORGANIZATIONS WHO ARE EXEMPT FROM TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). X true true X X X X X false true false true true true true true false FAY DONOHUE 563220 352900 928988 2190393 12165 4047666 362700 JAMES COLLINS 317664 112900 147292 460459 17632 1055947 120018 MYRA GREEN 315789 184725 4250 29425 12072 546261 194525 DENNIS LEONARD 302470 115000 293783 760670 17633 1489556 124800 STEVE POLLOCK 345402 141160 207189 902743 17737 1614231 150960 SHERYL TRAYLOR 245338 86000 22195 339171 6811 699515 95800 KEN ERDELT 239334 84800 66633 303918 17518 712203 94600 ROBERT LYNN 299587 114000 65470 321832 17632 818521 123800 ANGELA KISH 206945 54000 40152 254157 17424 572678 63800 ROBERT COMPTON 229860 54364 1898 256972 6780 549874 64164 WENDY KARLE 206271 50259 72327 213708 1370 543935 MICHAEL MONOPOLI 231832 44635 27992 6785 311244 54435 MEG WING 113452 26777 46538 136590 17306 340663 32216 Supplemental Compensation Information THE ELIGIBLE LISTED EMPLOYEES OVER $250,000 AS OF 12/31/2012 PARTICIPATE IN A 457(B) SUPPLEMENTAL RETIREMENT PLAN. OF THOSE ELIGIBLE EMPLOYEES, NO ONE RECEIVED ANY PAYMENTS IN 2012. THE FOLLOWING DSM AND DENTAQUEST EMPLOYEES PARTICIPATE IN THE DENTAQUEST LONG TERM INCENTIVE COMPENSATION PLAN AND RECEIVED THE PAYMENTS LISTED BELOW DURING 2012. FAY DONOHUE: $ 928,988 JAMES COLLINS: $ 147,292 MYRA GREEN: $ 4,250 DENNIS LEONARD: $ 293,783 STEVE POLLOCK: $ 207,189 SHERYL TRAYLOR: $ 22,195 KEN ERDELT: $ 66,633 ROBERT LYNN: $ 65,470 ANGELA KISH: $ 40,152 ROBERT COMPTON: $ 1,898 WENDY KARLE: $ 72,327 COMPENSATION CONTINGENT ON REVENUE SCHEDULE J, PART I, QUESTION 5 DSM SPONSORS A TARGET INCENTIVE PLAN THAT ALLOWS PARTICIPANTS ANNUALLY TO EARN A THRESHOLD, TARGET OR SUPERIOR INCENTIVE (AS A PERCENT OF THEIR BASE SALARY). THE ACTUAL INCENTIVE TO BE AWARDED IS BASED ON THE ACHIEVEMENT OF PERFORMANCE GOALS THAT ARE SET AT THE BEGINNING OF THE YEAR BY THE COMPENSATION COMMITTEE AS PART OF THE ORGANIZATION'S EXECUTIVE COMPENSATION PHILOSOPHY AND PAY-FOR-PERFORMANCE PHILOSOPHY. AMONG THE PERFORMANCE GOALS ARE A REVENUE GOAL, A NET INCOME GOAL AND A MEMBERSHIP GOAL. EACH PARTICIPANT IN THE TARGET INCENTIVE PLAN HAS A MAXIMUM INCENTIVE THAT CAN BE EARNED REGARDLESS OF THE ATTAINMENT OF THE REVENUE, NET INCOME AND/OR MEMBERSHIP GOALS. THE MAXIMUM INCENTIVE OPPORTUNITY FOR EACH PARTICIPANT IS SET SO THAT THE PARTICIPANT'S TOTAL POSSIBLE COMPENSATION IS REASONABLE FOR PURPOSES OF INTERMEDIATE SANCTIONS, SECTION 4958 OF THE INTERNAL REVENUE CODE. COMPENSATION CONTINGENT ON NET EARNINGS SCHEDULE J, PART I, QUESTION 6 & 7 NON-FIXED PAYMENTS THE COMPANY PROVIDES ANNUAL INCENTIVE BONUSES TO MANAGEMENT EMPLOYEES THAT ARE CALCULATED BASED ON THE PERFORMANCE OF THE COMPANY AND THE INDIVIDUAL EMPLOYEE. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS APPROVES THE OVERALL ANNUAL INCENTIVE BONUS POOL AND REVIEWS AND APPROVES COMPENSATION RELEVANT TO EXECUTIVE OFFICERS REPORTING TO THE COMPANY'S CEO. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS ON COMPENSATION MATTERS FOR THE COMPANY'S CEO. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION OF THE COMPANY'S CEO. BONUS PAYMENTS SCHEDULE J, PART II, COLUMN B COLUMN B ON SCHEDULE J PART II INCLUDES BONUSES EARNED AND ACCRUED DURING 2011, BUT PAID IN 2012. OTHER REPORTABLE COMPENSATION SCHEDULE J, PART II, COLUMN B(III) COLUMN B(III)OTHER REPORTABLE COMPENSATION REPRESENTS STOCK OPTIONS PAID DURING 2012. DEFERRED COMPENSATION SCHEDULE J, PART II, COLUMN C COLUMN C ON SCHEDULE J PART II INCLUDES BONUSES AND PENSION AMOUNTS EARNED DURING 2012 BUT PAID IN 2013. JOHN GUSHA DIRECTOR 476183 DENTIST CLAIMS false DONALD LECLAIR DIRECTOR 205614 DENTIST CLAIMS false EXECUTIVE COMMITTEE PART VI, QUESTION 1A THE BOARD OF DIRECTORS FOR DENTAL SERVICE OF MASSACHUSETTS HAS AN EXECUTIVE COMMITTEE THAT IS AUTHORIZED TO ACT ON BEHALF OF THE BOARD ON ANY MATTERS REQUIRING PROMPT ACTION DURING ANY PERIOD WHEN IT IS IMPRACTICABLE TO CALL A MEETING OF THE BOARD OR A QUORUM OF THE BOARD IS NOT AVAILABLE. BUSINESS RELATIONSHIPS PART VI, QUESTION 2 FAY DONOHUE, JIM COLLINS, MYRA GREEN AND MEG WING HAVE A BUSINESS RELATIONSHIP SINCE THEY JOINTLY SERVE AS OFFICERS OF THE ORGANIZATION AND ITS TAXABLE SUBSIDIARY, DENTAQUEST. DELEGATE CONTROL OVER MANAGEMENT DUTIES PART VI, QUESTION 3 THE COMPANY HIRES DENTAQUEST, LLC (A RELATED PARTY) TO PROVIDE MANAGEMENT SERVICES. MEMBERS OR STOCKHOLDERS PART VI QUESTION 6 THE ORGANIZATION HAS MEMBERS, THE MAJORITY OF WHICH ARE PERSONS WHO ARE NOT PROVIDERS OF HEALTH SERVICES LICENSED UNDER THE LAWS OF THE COMMONWEALTH OF MASSACHUSETTS. MEMBERSHIP RIGHTS PART VI, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE DIRECTORS AT THE ANNUAL MEETING OF THE ORGANIZATION. GOVERNANCE PART VI, LINE 7B A QUORUM OF THE ORGANIZATION'S MEMBERS MAY VOTE TO AMEND OR REPEAL THE BYLAWS. REVIEW PROCESS PART VI, QUESTION 11B THE AUDIT COMMITTEE, A COMMITTEE OF THE GENERAL 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 DENTAQUEST 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 FOR REVIEW. THE FULL BOARD AND OFFICERS REVIEW THE 990 BEFORE IT IS FILED. CONFLICT OF INTEREST PART VI, QUESTION 12C 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 STATEMENT 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 STATEMENT AFFIRMS THAT THE PERSON UNDERSTANDS DENTAL SERVICE OF MASSACHUSETTS 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 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 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. COMPENSATION POLICY PART VI, QUESTION 15 THE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT IS MODELED AFTER THE REQUIREMENTS IN THE INTERNAL REVENUE CODE SECTION 4958 TO ESTABLISH THE REBUTTABLE PRESUMPTION OF REASONABLE COMPENSATION. COMPENSATION IS REVIEWED AND APPROVED BY A COMPENSATION COMMITTEE ("THE COMMITTEE") OF THE BOARD, WHICH IS COMPRISED OF INDEPENDENT PERSONS, ON AN ANNUAL BASIS. THE COMMITTEE ENGAGED AN INDEPENDENT COMPENSATION CONSULTANT, WHICH PRESENTED TO THE COMMITTEE COMPARABLE MARKET DATA FROM PUBLISHED SURVEYS AND FORM 990S OF COMPARABLE ORGANIZATIONS TO ASSIST IN EVALUATING THE COMPENSATION FOR EACH INDIVIDUAL. THE COMMITTEE CONDUCTED A REVIEW OF THIS COMPARABILITY DATA AND DOCUMENTED ITS DELIBERATIONS AND DISCUSSIONS IN MINUTES THAT ARE RETAINED WITH OTHER GOVERNANCE RECORDS OF THE ORGANIZATION. THE COMMITTEE FOLLOWED THE PROCESS TO ESTABLISH THE PRESUMPTION THAT COMPENSATION PAID TO THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT WAS REASONABLE FOR PURPOSES OF SECTION 4958 BY RELYING ON PROFESSIONAL ADVICE IN A WRITTEN OPINION OF REASONABLENESS FROM INDEPENDENT COMPENSATION CONSULTANT. THE COMMITTEE INFORMS THE BOARD OF ITS DECISIONS AT THE NEXT BOARD MEETING. PUBLIC DISCLOSURE PART VI, QUESTION 19 WE DO NOT PUBLISH ANY GOVERNING POLICIES OR DOCUMENTS FOR PUBLIC CONSUMPTION. WE DO 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. OTHER CHANGES IN NET ASSETS PART XI, LINE 9 EQUITY INCOME IN SUBSIDIARIES $ 18,973,179 CHANGE IN INTEREST RATE SWAP $ (569,725) ROUNDING/OTHER $ (2,643) TOTAL CHANGES IN NET ASSETS $ 18,400,811 DENTAQUEST FOUNDATION 465 MEDFORD STREET BOSTON MA 02129 043265080 ORAL HTH IMPR MA 501(c)(3) N/A DSM true DENTAQUEST INSTITUTE INC 2400 COMPUTER DRIVE WESTBOROUGH MA 01581 205312990 ORAL HTH IMPR MA 501(c)(3) 11a DSM true DENTAQUEST GROUP INC 465 MEDFORD STREET BOSTON MA 02129 204056199 DENTAL SERVICE DE DSM C CORP 17157088 344786000 1.00000 true DSM INVESTMENT INC 465 MEDFORD STREET BOSTON MA 02129 043428012 DENTAL SERVICE MA DSM C CORP 40160 1483754 1.00000 true DENTAQUEST LLC 465 MEDFORD STREET BOSTON MA 02129 200390099 DENTAL SERVICE DE DQ MA BUS TRUST LLC 24675010 314994978 1.00000 true DENTAQUEST MID-ATLANTIC INC 465 MEDFORD STREET BOSTON MA 02129 522006071 INSURANCE MD DQ MANAGEMENT C CORP 1603395 9772763 1.00000 true DENTAQUEST VIRGINIA INC 465 MEDFORD STREET BOSTON MA 02129 522016912 INSURANCE VA DQ MANAGEMENT C CORP 114828 2948594 1.00000 true DENTAQUEST MANAGEMENT INC 465 MEDFORD STREET BOSTON MA 02129 521908785 DENTAL SERVICE MD DQ GROUP C CORP 18076593 46444475 1.00000 true DSM INSURANCE SERVICES INC 465 MEDFORD STREET BOSTON MA 02129 043172335 INSURANCE MA DSM INVESTMENTS C CORP 52265 88563 1.00000 true DENTAQUEST ORAL HEALTH CENTER INC 465 MEDFORD STREET BOSTON MA 02129 043434787 ORAL HEALTH I MA DSM INVESTMENTS C CORP -12105 1395191 1.00000 true DQ MASSACHUSETTS BUSINESS TRUST 465 MEDFORD STREET BOSTON MA 02129 204056067 DENTAL SERVICE MA DQ MANAGEMENT TRUST 16358370 30432468 1.00000 true DENTAQUEST OF KENTUCKY LLC 465 MEDFORD STREET BOSTON MA 02129 141885490 DENTAL SERVICE WI DENTAQUEST LLC LLC 0 4440011 1.00000 true DENTAQUEST OF ILLINOIS LLC 465 MEDFORD STREET BOSTON MA 02129 421529687 DENTAL SERVICE WI DENTAQUEST LLC LLC 838935 7286798 1.00000 true DENTAQUEST OF MARYLAND LLC 465 MEDFORD STREET BOSTON MA 02129 810567214 DENTAL SERVICE WI DENTAQUEST LLC LLC 12635 1371940 1.00000 true DENTAQUEST ADMINISTRATIVE SERVICES LLC 465 MEDFORD STREET BOSTON MA 02129 392041298 DENTAL SERVICE CA DENTAQUEST LLC LLC 91688 495506 1.00000 true DENTAQUEST OF GEORGIA LLC 465 MEDFORD STREET BOSTON MA 02129 141885493 DENTAL SERVICE WI DENTAQUEST LLC LLC -356084 1870974 1.00000 true DENTAQUEST OF ARIZONA LLC 465 MEDFORD STREET BOSTON MA 02129 113692025 DENTAL SERVICE WI DENTAQUEST LLC LLC 84723 1524521 1.00000 true DENTAQUEST OF TENNESSEE LLC 465 MEDFORD STREET BOSTON MA 02129 352177954 DENTAL SERVICE WI DENTAQUEST LLC LLC 91073 8371888 1.00000 true DENTAQUEST SOLUTIONS LLC 465 MEDFORD STREET BOSTON MA 02129 392040881 DENTAL SERVICE WI DENTAQUEST LLC LLC 0 0 1.00000 true DENTAQUEST IPA OF NEW YORK LLC 465 MEDFORD STREET BOSTON MA 02129 810616910 DENTAL SERVICE WI DENTAQUEST LLC LLC -4046787 2027756 1.00000 true DENTAQUEST USA INSURANCE COMPANY INC 465 MEDFORD STREET BOSTON MA 02129 202970185 INSURANCE TX DENTAQUEST LLC C CORP 24269911 150744381 1.00000 true DENTAQUEST OF NEW JERSEY LLC 465 MEDFORD STREET BOSTON MA 02129 562356433 DENTAL SERVICE WI DENTAQUEST LLC LLC -11076 1314166 1.00000 true DENTAQUEST OF NEW YORK LLC 465 MEDFORD STREET BOSTON MA 02129 141885500 DENTAL SERVICE WI DENTAQUEST LLC LLC 3459 23755206 1.00000 true DENTAQUEST OF MINNESOTA LLC 465 MEDFORD STREET BOSTON MA 02129 562356445 DENTAL SERVICE WI DENTAQUEST LLC LLC 265493 3683103 1.00000 true DENTAQUEST OF NEW MEXICO LLC 465 MEDFORD STREET BOSTON MA 02129 141885481 DENTAL SERVICE WI DENTAQUEST LLC LLC 2129 2100038 1.00000 true DENTAQUEST OF FLORIDA INC 465 MEDFORD STREET BOSTON MA 02129 650743731 INSURANCE FL DENTAQUEST LLC C CORP 3428911 18775567 1.00000 true false true false false false false false true false false false false false false true true true false false DENTAQUEST INSTITUTE INC B 3670068 FMV DENTAQUEST FOUNDATION INC B 13500000 FMV DENTAQUEST GROUP INC & SUBSIDIARIES H 11535116 FMV DENTAQUEST INSTITUTE INC Q 228370 FMV DENTAQUEST FOUNDATION INC O 187202 FMV DENTAQUEST INSTITUTE INC O 201750 FMV DENTAQUEST GROUP INC & SUBSIDIARIES P 58300201 FMV