2021-11-15T10:38:41-06:00 2020-12-31 ERNST & YOUNG US LLP 200 CLARENDON STREET BOSTON MA 02116 990 2020-01-01 384016550 CAREQUEST INSTITUTE FOR ORAL HEALTH INC % DENISE MARKS CATA 6178861000 465 MEDFORD STREET BOSTON MA 02129 GREGORY P WINN ASSISTANT TREASURER 6178861000 2021-11-12 true GREGORY WINN 999009999 MIKE A CINCOTTA P01595811 6172662000 2 2020 2022-09-23 18:48:47Z X DR MYECHIA MINTER-JORDAN 465 MEDFORD STREET BOSTON MA 02129 35364824 false X www.carequest.org X 2016 MA TO IMPORVE THE ORAL HEALTH OF ALL. 9 9 35 0 0 75065 0 0 71057 0 5156121 30656430 0 0 5227178 30656430 0 3831994 0 0 5049387 8357593 0 0 0 10624169 17049383 15673556 29238970 -10446378 1417460 739147696 819224989 2503666 7220874 736644030 812004115 X TO IMPROVE THE ORAL HEALTH OF ALL. false false 12013968 0 0 CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. [FORMERLY CATALYST INSTITUTE,INC.] IS A 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. CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. [FORMERLY CATALYST INSTITUTE,INC.] AND ITS SUBSIDIARIES' ACTIVITES INCLUDE, BUT ARE NOT LIMITED TO, SECURING DENTAL SERVICES FOR EMPLOYEE GROUPS, INDIVIDUALS AND THEIR FAMILIES; INCLUDING THE SAFETY NET POPULATIONS THROUGH MEDICARE, MEDICARE ADVANTAGE AND CHIP PROGRAMS; PROVIDING INNOVATIVE PRODUCTS AND SERVICES; FINANCE AND DEVELOP PROFESSIONAL AND SCIENTIFIC STUDY AND RESEARCH; AN EDUCATE THE PUBLIC CONCERNING THE IMPORTANCE OF ORAL HEALTH. 12013968 false false false false false false false false false true false false true true false false true false false true false false false false false false true false true false false false false false false false false false false false false true true true true false true 16 0 true 35 true false false false false false false true false X 9 9 true true true false false false false true true false false true true true true true true true true false MA X DENISE MARKS 6178861000 465 MEDFORD STREET BOSTON MA 02129 STEVEN J POLLOCK PRES. & Dir (1/1/20 - 1/20/20) 3.5 36.5 X X 0 3675977 1497449 SHERYL L TRAYLOR EVP - HUMAN RESOURCES DEQ 4.5 35.5 X 0 3121772 335463 DAVID ABELMAN EVP - CHIEF LEGAL OFFICER DQ 4.5 35.5 X 0 1273244 443307 ALAN L MADISON EVP - CHIEF OPER. OFFICER DQ 4.5 35.5 X 0 1278486 153267 DENNIS J LEONARD president, delta dental 4.5 35.5 X 1064807 0 240977 JAMES E COLLINS FORMER Treasurer 0.0 0.0 X 0 728186 166667 JEFFREY C BROWN FORMER TREASURER 0.0 0.0 X 0 611941 158199 JAMES P HAWKINS CLERK 4.5 35.5 X 0 576821 149759 GREGORY P WINn ASSISTANT TREASURER 35.5 4.5 X 532641 0 134372 DR MYECHIA MINTER-JORDAN PRES. (01/20/20 - 12/31/20) 35.5 4.5 X 629300 0 32013 PAMELA DA REEVE CHAIR / DIRECTOR 2.5 2.5 X 150000 150000 0 EVELYN H MILLER DIRECTOR 1.75 1.75 X 115391 99996 0 KATHLEEN V BETTS DIRECTOR 1.75 1.75 X 105584 95004 0 COLLEEN D BALDWIN DIRECTOR (1/1/20 - 1/2/20) 1.75 1.75 X 26641 86250 0 JESSICA A ZEASKE DIRECTOR 1.75 1.75 X 110818 0 0 WILLIAM C MILLS II DIRECTOR 1.75 1.75 X 110580 0 0 RODERICK K KING DIRECTOR 1.75 3.25 X 105822 3600 0 ROBERT J WEYANT DIRECTOR 1.75 2.75 X 105584 3600 0 DR ANDREW C AGWUNOBI DIRECTOR 1.75 1.75 X 104582 0 0 TODD W MARSHALL DIRECTOR 1.75 1.75 X 100580 2400 0 LINDA J HALL DIRECTOR (1/1/20 - 1/2/20) 1.75 1.75 X 25390 61839 0 3287720 11769116 3311473 20 true true false CAPM LLC 477 MADISON AVE SUITE 310 NEW YORK NY 10022 consulting 1917863 HEALTHSCAPE ADVISORS LLC PO BOX 2368 CHICAGO IL 60690 consulting 1546718 ERNST YOUNG LLP PITTSBG NTNL BANK-PITT 640382 PO BO PITTSBURGH PA 152640382 consulting 788000 THE BRIDGESPAN GROUP INC 2 COPLEY PLACE SUITE 3700B BOSTON MA 02116 consulting 333037 4 0 0 0 0 5600967 5600967 0 0 0 0 0 29763857 4708394 25055463 25055463 25055463 0 0 0 0 0 0 0 0 0 0 30656430 30656430 3831994 3831994 0 0 0 0 0 0 1060972 636583 424389 0 0 0 0 0 6389093 3833456 2555637 0 0 0 37161 22297 14864 0 870367 522220 348147 0 0 0 0 0 288295 0 288295 0 220355 0 220355 0 0 0 0 0 0 0 900000 0 900000 0 10361704 10361704 0 397371 238423 158948 0 49772 29863 19909 0 91058 54635 36423 0 0 0 0 0 145467 87280 58187 0 159881 95929 63952 0 0 0 0 0 14643 8786 5857 0 0 0 0 0 1569540 941724 627816 0 31432 18859 12573 0 756588 453953 302635 0 CHARITABLE DONATIONS 950282 570169 380113 0 FEES AND OTHER 1032000 619200 412800 0 SUBSCRIPTIONS AND DUES 79930 47958 31972 0 BOD EXPENSE 1065 639 426 29238970 12013968 17225002 0 0 0 0 74558183 208275784 0 0 2462870 20885914 0 0 0 0 0 0 0 0 450485 657754 504339 468350 67421 35989 307590400 471774865 0 0 0 0 0 0 354018337 117594683 739147696 819224989 1349958 2865005 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1153708 4355869 2503666 7220874 X 736644030 812004115 0 0 736644030 812004115 739147696 819224989 X 1417460 -43345416 0 0 0 117288041 X false true X true false 0 0 92993 73328 19665 0 295906 279582 16324 0 115440 115440 0 35989 Investment in Subsidiaries 77594683 Minority Interest Payable 40000000 117594683 0 Payable Open for Trade 3053404 Other Taxes Payable 100825 INTERCOMPANY DUE TO RELATED ORG 451640 Other Long Term Liabilities 750000 4355869 ASC 740 DISCLOSUE (FIN 48) THERE IS NO FIN 48/ASC 740 FOOTNOTE. HOWEVER, THE FOLLOWING DISCLOSURE WAS MADE within the Audited Financial Statement: 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. Central America and the Caribbean Investments, program-relate 8370269 8370269 8370269 false false true false false false true American Dental Hygienst Association 444 N Michigan Ave Ste 400 Chicago IL 60611 362372371 501(c)(6) 20000 To Improve Oral Health Arizona Community Foundation 2201 E Camelback Rd Ste 405B Phoenix AZ 85016 860348306 501(c)(3) 75000 To Improve Oral Health Austin Disaster Relief 1122E 51st St Austin TX 78723 264789907 501(c)(3) 50000 To Improve Oral Health Cambridge Health Alliance Cambridge Rindge and Latin School Cambridge MA 02138 010676306 501(c)(3) 10000 To Improve Oral Health Catalyst Miami 1900 BISCAYNE BLVD MIAMI FL 33132 650690368 501(c)(3) 60001 To Improve Oral Health Center for Health Progress 1245 E Colfax Ave Ste 202 Denver CO 80218 432007393 501(c)(3) 15000 To Improve Oral Health Center for Policing Equity 1925 Century Park E Ste 1700 Los Angeles CA 90067 814945849 501(c)(3) 25000 To Improve Oral Health Coalition of Texans with disabilities 1716 SAN ANTONIO ST AUSTIN TX 78701 742071160 501(c)(3) 110000 To Improve Oral Health Communities Foundation of Texas 5500 Caruth Haven Ln Dallas TX 75225 750964565 501(c)(3) 145000 To Improve Oral Health Community Foundation of PB and Marin Counties 700 S Dixie Hwy West Palm Beach FL 33401 237181875 501(c)(3) 145000 To Improve Oral Health Everyone for Veterans 400 NW Gilman Blvd 1081 Issaquah WA 98027 814462476 501(c)(3) 10000 To Improve Oral Health Families USA 1201 NEW YORK AVENUE NW WASHINGTON DC 20005 042730934 501(c)(3) 305000 To Improve Oral Health First Nations Development Institute 2432 Main St Fl 2 Longmont CO 80501 541254491 501(c)(3) 25000 To Improve Oral Health Florida Dental Association Foundation 545 John Knox Rd Ste 200 Tallahassee FL 32303 592019148 501(c)(3) 10000 To Improve Oral Health Forsyth Dental Infirmary 254 FIRST STREET CAMBRIDGE MA 02142 042104230 501(c)(3) 150000 To Improve Oral Health Healthy Alaska Natives Foundation 4000 Ambassador Dr Anchorage AK 99508 821850261 501(c)(3) 25000 To Improve Oral Health LCHD Foundation PO Box 1310 Tahoka Tahoka TX 79373 832045631 501(c)(3) 30277 To Improve Oral Health Level up Kids 5416 NE Antioch Road Kansas City MO 64119 203664224 501(c)(3) 7500 To Improve Oral Health MACED Appalachia Funders Network 433 CHESTNUT STREET BEREA KY 40403 310900246 501(c)(3) 10000 To Improve Oral Health Maine Equal Justice Partners 126 SEWALL STREET AUGUSTA ME 04330 043346273 501(c)(3) 125000 To Improve Oral Health MSDA 2 GROVE STREET SANDWICH MA 02563 521810697 501(c)(3) 8500 To Improve Oral Health National Network of Public Health Institutes 1300 Connecticut Ave NW Ste 510 Washington DC 20036 721505359 501(c)(3) 726628 To Improve Oral Health Native American Connections 4520 N CENTRAL AVE STE 600 PHOENIX AZ 85012 860293585 501(c)(3) 123050 To Improve Oral Health NATIVE AMERICANS IN PHILANTROPHY 1000 N Alameda St Ste 116 Los Angeles CA 90012 561849598 501(c)(3) 145000 To Improve Oral Health North Dakota Dental Foundation 4141 28th Ave S Fargo ND 58104 363487515 501(c)(3) 10000 To Improve Oral Health Paso del Norte Community Foundation 221 N Kansas St Ste 1900 El Paso TX 79901 461997449 501(c)(3) 30000 To Improve Oral Health Primary Care Collaborative Patient Centered Prim 601 NW Thirteenth Street NW Suite 4 Washington DC 20005 262012436 501(c)(3) 79070 To Improve Oral Health SEVENTH GENERATION FUND FOR INDIGENOUS PEOPLES 2355 Central Ave Suite C McKinleyville CA 95519 680027247 501(c)(3) 25000 To Improve Oral Health The Boston Foundation 75 Arlington St Ste 3 Boston MA 02116 042104021 501(c)(3) 200000 To Improve Oral Health The Children's Partnership 811 WILSHIRE BOULEVARD SUITE 1000 LOS ANGELES CA 90017 464106389 501(c)(3) 50000 To Improve Oral Health The Cleveland Foundation 1422 Euclid Ave Ste 1300 Cleveland OH 44115 340714588 501(c)(3) 145000 To Improve Oral Health Unete Center for Farm Worker Advocacy 607 W Main St Medford OR 97501 261810916 501(c)(3) 35000 To Improve Oral Health United Health Organization 16823 WESTMORELAND RD DETROIT MI 48219 381853374 501(c)(3) 20000 To Improve Oral Health United Way of Linn Benton and Lincoln Counties 1127 Hill St SE Albany OR 97322 930470252 501(c)(3) 50000 To Improve Oral Health United Way of New York City 205 E 42nd St New York NY 10017 132617681 501(c)(3) 145000 To Improve Oral Health United Way of Roanoke Valley Inc 325 CAMPBELL AVENUE ROANOKE VA 24016 540535302 501(c)(3) 70800 To Improve Oral Health Community Catalyst ONE FEDERAL STREET boston MA 02130 853421229 501(c)(3) 275000 To Improve Oral Health 31 X X true true X X X X X X true false false true true true true true false KATHLEEN V BETTS DIRECTOR 105584 95004 0 0 0 0 0 0 0 0 105584 95004 0 0 EVELYN H MILLER DIRECTOR 115391 99996 0 0 0 0 0 0 0 0 115391 99996 0 0 STEVEN J POLLOCK PRES. & Dir (1/1/20 - 1/20/20) 0 896147 0 1088908 0 1690922 0 1496038 0 1411 0 5173426 0 1690922 DENNIS J LEONARD president, delta dental 433649 0 249314 0 381844 0 239804 0 1173 0 1305784 0 381844 0 JEFFREY C BROWN FORMER TREASURER 0 252630 0 146989 0 212322 0 156906 0 1293 0 770140 0 212322 DAVID ABELMAN EVP - CHIEF LEGAL OFFICER DQ 0 408494 0 235417 0 629333 0 442134 0 1173 0 1716551 0 629333 GREGORY P WINn ASSISTANT TREASURER 246393 0 80981 0 205267 0 133091 0 1281 0 667013 0 205267 0 JAMES E COLLINS FORMER Treasurer 0 0 0 0 0 728186 0 166667 0 0 0 894853 0 728186 ALAN L MADISON EVP - CHIEF OPER. OFFICER DQ 0 339887 0 390455 0 548144 0 153267 0 0 0 1431753 0 548144 JAMES P HAWKINS CLERK 0 270019 0 89147 0 217655 0 149070 0 689 0 726580 0 217655 PAMELA DA REEVE CHAIR / DIRECTOR 150000 150000 0 0 0 0 0 0 0 0 150000 150000 0 0 SHERYL L TRAYLOR EVP - HUMAN RESOURCES DEQ 0 331500 0 100014 0 2690258 0 335463 0 0 0 3457235 0 2690258 DR MYECHIA MINTER-JORDAN PRES. (01/20/20 - 12/31/20) 541746 0 87554 0 0 0 31424 0 589 0 661313 0 0 0 SCHEDULE J, PART I, LINE 1A SUPPLEMENTAL COMPENSATION INFORMATION THE CHIEF EXECUTIVE OFFICER/PRESIDENT MAY TRAVEL FIRST CLASS FOR ALL BUSINESS FLIGHTS. ALL OTHER OFFICERS OF A SR. VICE PRESIDENT LEVEL OR GREATER MAY TRAVEL FIRST CLASS ON DOMESTIC FLIGHTS OF FOUR HOURS ORGREATER OF CONTINUOUS DURATION. ALL BUSINESS-RELATED TRAVEL IS NOT TAXED TO THE EMPLOYEE. SOCIAL CLUB DUES, IF ANY, ARE BUSINESS IN NATURE. BECAUSE THESE DUES ARE BUSINESS RELATED, ANY DUES ARE NOT TREATED AS TAXABLE INCOME TO THE INDIVIDUAL. THE ABOVE ITEMS WERE PAID THROUGH DENTAQUEST, LLC, A RELATED ORGANIZATION. SCHEDULE J, PART I, QUESTION 4A SEVERANCE PAYMENT SHERYL L. TRAYLOR RECEIVED SEVERANCE IN THE AMOUNT OF $150,000 AND ALAN L. MADISON RECEIVED SEVERANCE IN THE AMOUNT OF $120,144. THIS AMOUNT IS INCLUDED IN BOTH INDIVIDUALS' COMPENSATION ON SCHEDULE J, PART II. SCHEDULE J, PART I, QUESTION 5 COMPENSATION CONTINGENT ON REVENUE DENTAQUEST, LLC 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. SCHEDULE J, PART I, QUESTION 6 & 7 COMPENSATION CONTINGENT ON NET EARNINGS 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 PROCESS TO ESTABLISH THE PRESUMPTION THAT COMPENSATION PAID TO THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT WAS REASONABLE AS DESCRIBED IN SECTION 4958. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS APPROVES THE OVER ALL 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. LONG-TERM INCENTIVE COMPENSATION: THE FOLLOWING DSM AND DENTAQUEST, LLC EMPLOYEES PARTICIPATE IN THE DENTAQUEST, LLC LONG-TERM INCENTIVE COMPENSATION PLAN AND RECEIVED THE PAYMENTS LISTED BELOW DURING 2020: STEVEN J. POLLOCK 1,690,922 SHERYL L. TRAYLOR 2,690,258 ROBERT E. LYNN 682,833 DAVID ABELMAN 629,333 ALAN L. MADISON 548,144 DENNIS J. LEONARD 381,844 TODD R. CRUSE 362,122 JAMES E. COLLINS 728,186 JAMES P. HAWKINS 217,655 JEFFREY C. BROWN 212,322 GREGORY P. WINN 205,267 LONG-TERM INCENTIVE COMPENSATION PLAN PAYMENTS ARE BASED ON THE VALUATION OF THE COMPANY, DENTAQUEST, LLC, AND ARE PAID OUT OVER A FIVE-YEAR PERIOD. PAYMENTS ARE MADE ANNUALLY AND PARTICIPANTS RECEIVE PAYOUTS FOR ALL VESTED BALANCES. THE ELIGIBLE LISTED EMPLOYEES OVER $250,000 AS OF 12/31/2020 PARTICIPATE IN A 457(B) SUPPLEMENTAL RETIREMENT PLAN. OF THOSE ELIGIBLE EMPLOYEES, NO ONE RECEIVED ANY PAYMENTS IN 2020. SCHEDULE J, PART II COMPENSATION PAID BY RELATED ORGANIZATION: SCHEDULE J, PART II INCLUDES INDIVIDUALS THAT ARE PAID BY DENTAQUEST, LLC, A RELATED ORGANIZATION, BUT PERFORM SERVICES FOR BOTH DENTAQUEST, LLC AND CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. [FORMERLY CATALYST INSTITUTE, INC.], THE FILING ORGANIZATION. As reported in Part VII, Section A, column (B), none of these individuals devotes more than 4.5 hours per week to CareQuest. 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 2019 BUT PAID IN 2020. SCHEDULE J, PART II, COLUMN B(III) OTHER REPORTABLE COMPENSATION OTHER REPORTABLE COMPENSATION REPRESENTS LONG-TERM INCENTIVE COMPENSATION EXPENSE EARNED PRIOR TO 2020 BUT PAID DURING 2020. 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 2020 BUT PAID IN FUTURE YEARS. FORM 990, PART VI, LINE 2 BUSINESS RELATIONSHIPS DR. MYECHIA MINTER-JORDAN, STEVEN J. POLLOCK, GREGORY P. WINN, JAMES P. HAWKINS, PAMELA D.A. REEVE, EVELYN H. MILLER, JESSICA A. ZEASKE, WILLIAM C. MILLS III, RODERICK K. KING, KATHLEEN V. BETTS, ROBERT J. WEYANT, DR. ANDREW C. AGWUNOBI, TODD W. MARSHALL, COLLEEN D. BALDWIN, LINDA J. HALL HAVE A BUSINESS RELATIONSHIP SINCE THEY JOINTLY SERVE AS OFFICERS OR DIRECTORS OF THE ORGANIZATION AND ONE OR MORE ITS SUBSIDIARIES. FORM 990, PART VI, LINE 3 DELEGATE CONTROL OVER MANAGEMENT DUTIES THE COMPANY HIRES DENTAQUEST, LLC (A RELATED PARTY) TO PROVIDE MANAGEMENT SERVICES. FORM 990, PART VI, LINE 4 significant changes to its governing documents On March 1, 2021, Catalyst Institute, Inc. changed its name to the CareQuest Institute for Oral Health, Inc. FORM 990, PART VI, QUESTION 11B REVIEW PROCESS THE AUDIT COMMITTEE, A COMMITTEE OF THE CAREQUEST 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 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, QUESTION 12C CONFLICTS OF INTEREST 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 CAREQUEST INSTITUTE FOR ORAL HEALTH, INC. [FORMERLY CATALYST INSTITUTE, 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, QUESTION 15A & B COMPENSATION POLICY 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 FORMS 990 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. FORM 990, PART VI, QUESTION 19 PUBLIC DISCLOSURE 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 EQUITY IN SUBSIDIARIES 70,519,752 CHANGE IN VALUE (RETAINED EARNINGS) 55,684,953 CHANGE IN APIC 1,500.000 capital contributions to related organizations (10,416,664) Total other changes in net assets 117,288,041 FORM 990 PART IX LINE 11G DESCRIPTION:RECRUITING TOTAL FEES:449274 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANTS - DENTAL TOTAL FEES:662918 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANTS - GENERAL TOTAL FEES:9214157 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANTS - LEGISLATIVE TOTAL FEES:6420 FORM 990 PART IX LINE 11G DESCRIPTION:PURCHASED TRAVEL TOTAL FEES:5575 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANTS - IN KIND TOTAL FEES:23360 DQCGM of Oregon LLC 442 SW Umatilla Ave Ste 200 Redmond OR 97756 270364023 Care Delivery OR DQ GROUP Advantage Consulting Services LLC 442 SW Umatilla Ave Ste 200 Redmond OR 97756 263981408 Care Delivery OR DQ GROUP Advantage Support Services LLC 442 SW Umatilla Ave Ste 200 Redmond OR 97756 263981367 Care Delivery OR DQ GROUP Advantage Dental Service LLC 442 SW Umatilla Ave Ste 200 Redmond OR 97756 931195386 Care Delivery OR DQ GROUP Advantage Community Holding Company LLC 442 SW Umatilla Ave Ste 200 Redmond OR 97756 208939962 Care Delivery OR DQ GROUP DentaQuest of Arizona LLC 465 Medford Street Boston MA 02129 113692025 DENTAL SVCS WI -2145864 DQ GROUP DentaQuest Administrative Services LLC 465 Medford Street Boston MA 02129 392041298 DENTAL SVCS WI 274471 DQ GROUP DentaQuest of Georgia LLC 465 Medford Street Boston MA 02129 141885493 DENTAL SVCS WI 177750 DQ GROUP DentaQuest of Illinois LLC 465 Medford Street Boston MA 02129 421529687 DENTAL SVCS WI 13747265 DQ GROUP DentaQuest of Kentucky LLC 465 Medford Street Boston MA 02129 141885490 DENTAL SVCS WI 3414182 DQ GROUP DentaQuest of Maryland LLC 465 Medford Street Boston MA 02129 810567214 DENTAL SVCS WI -2532926 DQ GROUP DentaQuest of Minnesota LLC 465 Medford Street Boston MA 02129 562356445 DENTAL SVCS WI 4423640 DQ GROUP DentaQuest of New Jersey LLC 465 Medford Street Boston MA 02129 562356433 DENTAL SVCS WI 619546 DQ GROUP DentaQuest of New Mexico LLC 465 Medford Street Boston MA 02129 141885481 DENTAL SVCS WI 2809908 DQ GROUP DentaQuest IPA of New York LLC 465 Medford Street Boston MA 02129 810616910 DENTAL SVCS WI 37803247 DQ GROUP DentaQuest of New York LLC 465 Medford Street Boston MA 02129 141885500 DENTAL SVCS WI -5557209 DQ GROUP DentaQuest of Tennessee LLC 465 Medford Street Boston MA 02129 352177954 DENTAL SVCS WI 10011606 DQ GROUP DentaQuest Care Group Management LLC 465 Medford Street Boston MA 02129 320487994 Care Delivery DE 151452973 DQ GROUP DentaQuest LLC 465 Medford Street Boston MA 02129 200390099 DENTAL SVCS DE -33514099 221485347 DQ GROUP DentaQuest Partnership for Oral Health A 465 Medford Street Boston MA 02129 823649978 DENTAL SVCS MA carequest Ehanced Capital Oregon NMTC Investment F 442 SW Umatilla Ave Ste 200 Redmond OR 97756 463473054 Care Delivery OR DQ GROUP DentaQuest Foundation LLC 465 Medford Street Boston MA 02129 823645884 DENTAL SVCS MA carequest DQCGM of Washington LLC 465 Medford Street Boston MA 02129 843407897 Care Delivery DE DQ GROUP DQCGM of Massachusetts LLC 465 Medford Street Boston MA 02129 841851756 Care Delivery DE DQ GROUP DentaQuest Holding Company LLC 465 Medford Street Boston MA 02129 823782157 DENTAL SVCS OH DSM DentaQuest of Iowa LLC 465 Medford Street Boston MA 02129 611871504 DENTAL SVCS WI DQ GROUP DentaQuest Institute Inc 465 Medford Street BOSTON MA 02129 205312990 ORAL HTH IMPR MA 501(c)(3) 12A Carequest true DentaQuest Care Group Inc 465 Medford Street BOSTON MA 02129 463674034 ORAL HTH IMPR MA 501(c)(3) 12A Carequest true Dental Health Programs Inc dba Commu 465 Medford Street BOSTON MA 02129 751823660 ORAL HTH IMPR TX 501(c)(3) 7 DQ Group true Sarrell Regional Dental Center for Publi 230 E 10th Street No 106 Anniston AL 36207 200232609 ORAL HTH IMPR AL 501(c)(3) 10 DQ Group true Community Care of Kentucky Inc 101 S Fifth Street 3500 Nation LOUISVILLE KY 40202 465159094 ORAL HTH IMPR KY 501(c)(3) 7 DQ Group true Dental Service of Massachusetts Inc 465 Medford Street BOSTON MA 02129 046143185 ORAL HTH IMPR MA 501(c)(3) N/A Carequest true CareQuest Foundation Inc 465 Medford Street BOSTON MA 02129 043265080 ORAL HTH IMPR MA 501(c)(3) N/A Carequest true Community Care of New Mexico Inc 465 Medford Street BOSTON MA 02129 471711799 ORAL HTH IMPR NM 501(c)(3) 7 DQ Group true The Ohio Retiree Dental Benefits Associa 100 Crowne Point Place CINCINNATI OH 45241 271693969 ORAL HTH IMPR OH 501(c)(3) 7 DCP HoldCo true Advantage Community Holdings Company LL 442 SW Umatilla Ave Ste 200 Redmon Redmond OR 97756 208939962 Care Delivery OR DQ GROUP EXCLUDED false Advantage Harbor Qalicb Owners - 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