2019-11-15T10:45:12-06:00 2018-12-31 WithumSmithBrown PC 200 Jefferson Park Suite 400 Whippany NJ 079811070 990 2018-01-01 221896118 DELTA DENTAL OF NEW JERSEY INC % JAMES SULESKI DELT 9732854029 1639 ROUTE 10 PO BOX 222 PARSIPPANY NJ 070540222 JAMES SULESKI VP/ASST TREASURER 9732854029 2019-11-06 true Scott J Mariani P00642486 9738989494 65.124.179.218 22006220193195000103 2019-11-15 P 0E7AA6D09474FC827FC900BEE833A570B2ABBB6B 082E2311302191F55D0415F63BDE2ABE529C36FD 2018 2020-04-17 16:48:07Z DENNIS G WILSON 1639 ROUTE 10 PARSIPPANY NJ 070540222 797854202 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. 11 8 346 0 0 9448 0 0 638688023 648913715 7172379 6299098 176662 -1627141 646037064 653585672 1200000 1204353 567428453 574620779 33370965 36944787 0 0 0 36695797 38370017 638695215 651139936 7341849 2445736 323658386 315355237 76870729 70554613 246787657 244800624 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 NEARLY 50 YEARS, DELTA DENTAL OF NEW JERSEY HAS REACHED OUT TO SERVE THE PEOPLE OF NEW JERSEY AND, MORE RECENTLY, IN CONNECTICUT. 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 ASSISTING AND DENTAL HYGIENE SCHOLARSHIPS FOR STUDENTS PURSUING A CAREER IN THE DENTAL FIELD. EACH YEAR, OUR FOUNDATION AWARDS AT LEAST $1 MILLION TO SUPPORT WORTHWHILE NON- false false 643608457 1204353 648913715 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. PLEASE ALSO REFER TO THE ORGANIZATION'S COMPLETE MISSION INCLUDED IN OUR RESPONSE TO PART III, QUESTION #1 ABOVE. 643608457 false false false true 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 false false false false false true true true true false true 55233 0 true 346 true false true BD false false false false true false X 11 8 false true false false true true false true true false false true true true true true true true true false X JAMES SULESKI 9732854029 1639 ROUTE 10 PARSIPPANY NJ 070540222 X RONALD I DEBLINGER DMD CHAIRMAN - TRUSTEE 25.0 1.0 X X 280373 0 1365 RICHARD G BOZZA TRUSTEE 3.0 0.0 X 67774 0 1365 WILLIAM J FAULKNER TRUSTEE 4.4 1.0 X 67548 7000 795 LISA N GALLUCCI DMD TRUSTEE 3.0 1.0 X 58816 0 0 JORGE E GRACIA ESQ TRUSTEE 3.0 0.0 X 4456 0 193 JOSEPH MAZZA TRUSTEE 3.0 0.0 X 66682 0 0 GEORGE C MCLAUGHLIN DMD TRUSTEE 4.8 1.0 X 61316 0 795 GENE F NAPOLIELLO DDS TRUSTEE 3.0 6.0 X 79894 0 1365 JAY H OYER TRUSTEE 3.0 1.0 X 45362 0 910 MORTON REINHART TRUSTEE 4.9 1.0 X 61316 7000 1365 DEBRA G SALMAN DDS TRUSTEE 3.2 0.0 X 67899 0 1365 JOHN P HALL JR TRUSTEE - (TERMED 6/30/18) 3.0 1.0 X 33350 0 1365 W THOMAS MARGETTS ESQ TRUSTEE - (TERMED 4/11/18) 3.0 1.0 X 21873 0 1365 DENNIS G WILSON PRESIDENT/CEO 50.0 0.7 X 1754388 0 93982 JAMES SULESKI SENIOR VP/CFO 50.0 0.4 X 756523 0 94962 KEITH D LIBOU CHIEF CLINICAL OFFICER 50.0 0.0 X 475800 0 92796 LORI A ACKER SVP OPERATIONS 50.0 0.0 X 737087 0 65775 KATHLEEN A FENNELL-BORGES SVP HUMAN RESOURCES 50.0 0.0 X 663727 0 67275 PAUL J DIMAIO ESQ SVP/GENERAL COUNSEL 50.0 0.4 X 527758 0 96107 VINCENT FARINELLA VP STRATEGY & PRODUCT DEVELOP 50.0 0.0 X 468113 0 68425 JOHN GUMKOWSKI VICE PRESIDENT 50.0 0.0 X 377243 0 94557 RANDY M STODARD VP/CMO 50.0 0.4 X 375694 0 97557 STEVEN FLEISCHER VP/CHIEF SALES OFFICER 50.0 0.0 X 365194 0 97328 JUSTIN LAHULLIER CIO/VP INFORMATION SERVICES 50.0 0.0 X 315975 0 94659 THOMAS C KAHLER VICE PRESIDENT 50.0 0.0 X 267349 0 95837 ALLAN BERKIN ACCOUNT EXECUTIVE 50.0 0.0 X 440236 0 96407 KIM WHITE-WAPELHORST ACCOUNT EXECUTIVE 50.0 0.0 X 308017 0 99020 DAVID ATHA ASSISTANT VICE PRESIDENT 50.0 0.0 X 252805 0 63886 DOREEN PILIGIAN AVP & ASSOCIATE GEN COUNSEL 50.0 0.0 X 235058 0 58260 NOAH G BLEIBTREU AVP - PMO 50.0 0.0 X 217602 0 86515 9455228 14000 1475596 75 false true false WYSSTA SERVICES INC PO BOX 85 STEVENS POINT WI 54481 ADMINISTRATOR 2934705 8 WEST CONSULTING CURRAHEEN ROAD CORK 0 EI SYSTEMS DEVELOPER 2376721 DENTAL ASSOCIATES OF CONNECTICUT 36 PADANARAM ROAD DANBURY CT 06811 DENTAL PROVIDER 2030993 BLUE 449 INC 375 HUDSON STREET 7TH FLOOR NEW YORK NY 10014 MEDIA AGENCY 1562882 BROWN BROWN BENEFIT ADVISORS 5 REGENT STREET LIVINGSTON NJ 07039 BROKERAGE 1354294 1069 X 0 DENTAL BENEFITS COVERAGE REVENUE 524114 648397980 648397980 OTHER RELATED REVENUE 900099 515735 515735 648913715 5089311 5089311 0 0 1385884 3013025 -1627141 0 -1627141 -1627141 142465292 141255505 1209787 1209787 1209787 0 0 0 0 0 0 0 0 0 0 653585672 648913715 4671957 X 1204353 1204353 0 0 574620779 574620779 9073014 8165713 907301 0 17665908 15899317 1766591 3903534 3513181 390353 4368061 3931255 436806 1934270 1740843 193427 0 127774 114997 12777 281424 253282 28142 85905 77315 8590 0 996010 896409 99601 11311556 10180400 1131156 1591257 1432131 159126 4598810 4138929 459881 683834 615451 68383 0 45118 40606 4512 535031 481528 53503 0 0 0 0 4597716 4137944 459772 656654 590989 65665 BROKERAGE COMMISSIONS 8748750 7873875 874875 0 DUES & SUBSCRIPTIONS 1127192 1014473 112719 0 RECRUITMENT & DEVELOPMENT 531346 478211 53135 0 OTHER EXPENSES 2451640 2206476 245164 0 651139936 643608457 7531479 0 X 7446927 5541529 0 0 0 0 47541925 44131820 0 0 0 0 0 0 0 0 1915875 1897709 66521139 36603709 31630451 29917430 188282656 190681268 32917657 26876807 11574655 13211711 398090 322025 1950150 2774938 323658386 315355237 13499341 13618803 0 0 0 0 0 0 0 0 0 0 0 0 0 0 63371388 56935810 76870729 70554613 X 25000 25000 260528453 262974188 -13765796 -18198564 246787657 244800624 323658386 315355237 X 2445736 -5770429 1337660 X X false true X true false false false false 10060407 10060407 10320372 2337396 7982976 4314871 2143180 2171691 41028355 31623797 9404558 797134 499336 297798 29917430 EQUITY SECURITIES 26876807 F 26876807 0 UNPAID CLAIMS 33215000 UNPAID CLAIMS ADJUSTMENT EXPENSES 2040000 DEPOSITS AND ADVANCES 4353534 ACCRUED PENSION COSTS 11988892 OTHER LIABILITIES 4968060 DUE TO AFFILIATES 310721 SECURITY DEPOSITS 59603 56935810 X 653600578 -5770429 6301070 530641 653069937 515735 515735 653585672 654207072 4963411 4963411 649243661 996010 900265 1896275 651139936 SCHEDULE D, PART X AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE TAXPAYER AND ITS SUBSIDIARIES AND AFFILIATE FOR THE YEARS ENDED DECEMBER 31, 2018 AND DECEMBER 31, 2017; RESPECTIVELY, AND ISSUED A CONSOLIDATED FINANCIAL STATEMENT WITH CONSOLIDATING SCHEDULES BY ENTITY. THE FIN 48 (ASC 740) FOOTNOTE BELOW IS FROM THE ORGANIZATION'S 2018 AUDITED CONSOLIDATED 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. SCHEDULE D, PART XI, LINE 2D OTHER AMOUNTS INCLUDED ON AUDITED FINANCIAL STATEMENTS BUT NOT ON FORM 990: - INTERCOMPANY RENT PAID TO DISREGARDED ENTITY - $1,950,385; - EXPENSES OF DISREGARDED ENTITY - $3,013,025; - NET CHANGE RELATED TO ACCRUED PENSION - $1,337,660. SCHEDULE D, PART XI, LINE 4B OTHER AMOUNTS INCLUDED ON FORM 990 BUT NOT ON AUDITED FINANCIAL STATEMENTS: - REINSURANCE REIMBURSEMENT - $515,735; SCHEDULE D, PART XII, LINE 2D OTHER AMOUNTS INCLUDED ON AUDITED FINANCIAL STATEMENTS BUT NOT ON FORM 990: - INTERCOMPANY RENT PAID TO DISREGARDED ENTITY - $1,950,385; - EXPENSES OF DISREGARDED ENTITY - $3,013,025. SCHEDULE D, PART XII, LINE 4B OTHER AMOUNTS INCLUDED ON AUDITED FINANCIAL STATEMENTS BUT NOT ON FORM 990: - REINSURANCE REIMBURSEMENT - $515,735; - NET INCOME OF DISREGARDED ENTITY - $384,530. true DELTA DENTAL OF NEW JERSEY FOUNDATION INC 1639 ROUTE 10 PARSIPPANY NJ 07054 222764745 501(c)(3) 1204353 PROGRAM SUPPORT 1 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 true true X X X X X true true false false false false false true false RONALD I DEBLINGER DMD CHAIRMAN - TRUSTEE 0 0 0 0 280373 0 0 0 1365 0 281738 0 0 0 DENNIS G WILSON PRESIDENT/CEO 631054 0 414051 0 709283 0 50750 0 43232 0 1848370 0 0 0 JAMES SULESKI SENIOR VP/CFO 333574 0 174686 0 248263 0 50750 0 44212 0 851485 0 0 0 KEITH D LIBOU CHIEF CLINICAL OFFICER 333530 0 131815 0 10455 0 50750 0 42046 0 568596 0 0 0 LORI A ACKER SVP OPERATIONS 306718 0 150051 0 280318 0 50750 0 15025 0 802862 0 0 0 KATHLEEN A FENNELL-BORGES SVP HUMAN RESOURCES 243416 0 127251 0 293060 0 50750 0 16525 0 731002 0 0 0 PAUL J DIMAIO ESQ SVP/GENERAL COUNSEL 316673 0 181331 0 29754 0 50750 0 45357 0 623865 0 0 0 VINCENT FARINELLA VP STRATEGY & PRODUCT DEVELOP 255267 0 80051 0 132795 0 50750 0 17675 0 536538 0 0 0 JOHN GUMKOWSKI VICE PRESIDENT 231100 0 68193 0 77950 0 50750 0 43807 0 471800 0 0 0 RANDY M STODARD VP/CMO 281515 0 84831 0 9348 0 50750 0 46807 0 473251 0 0 0 STEVEN FLEISCHER VP/CHIEF SALES OFFICER 252071 0 60720 0 52403 0 50750 0 46578 0 462522 0 0 0 JUSTIN LAHULLIER CIO/VP INFORMATION SERVICES 224337 0 77121 0 14517 0 50750 0 43909 0 410634 0 0 0 THOMAS C KAHLER VICE PRESIDENT 183511 0 64698 0 19140 0 50713 0 45124 0 363186 0 0 0 ALLAN BERKIN ACCOUNT EXECUTIVE 181470 0 255472 0 3294 0 50750 0 45657 0 536643 0 0 0 KIM WHITE-WAPELHORST ACCOUNT EXECUTIVE 179844 0 126668 0 1505 0 50750 0 48270 0 407037 0 0 0 DAVID ATHA ASSISTANT VICE PRESIDENT 189855 0 43831 0 19119 0 47331 0 16555 0 316691 0 0 0 DOREEN PILIGIAN AVP & ASSOCIATE GEN COUNSEL 175490 0 40449 0 19119 0 44030 0 14230 0 293318 0 0 0 NOAH G BLEIBTREU AVP - PMO 171551 0 45907 0 144 0 42587 0 43928 0 304117 0 0 0 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. THE EXCESS COST OVER STANDARD RELATED TO THE 1ST CLASS TRAVEL WAS NOT INCLUDED IN HIS 2018 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. 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 2018 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DENNIS G. WILSON, $750; STEVEN FLEISCHER, $750; RANDY M. STODARD, $750; THOMAS C. KAHLER, $190; KATHLEEN FENNELL-BORGES, $450, AND PAUL J. DIMAIO, $400. THE ORGANIZATION'S SENIOR VICE PRESIDENT/CHIEF FINANCIAL OFFICER, JAMES SULESKI'S 2018 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $5,105 RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM AN AUTO ALLOWANCE. THE ORGANIZATION'S SENIOR VICE PRESIDENT OF OPERATIONS, LORI A. ACKER'S 2018 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $5,105 RELATED TO HER FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM AN AUTO ALLOWANCE. THE ORGANIZATION'S SENIOR VICE PRESIDENT OF HUMAN RESOURCES, KATHLEEN FENNELL-BORGES'S 2018 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $5,105 RELATED TO HER FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM AN AUTO ALLOWANCE. THE ORGANIZATION'S SENIOR VICE PRESIDENT/GENERAL COUNSEL, PAUL J. DIMAIO'S 2018 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $4,709 RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM AN AUTO ALLOWANCE. THE ORGANIZATION'S CHIEF CLINICAL OFFICER, KEITH LIBOU'S 2018 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $3,836 RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM AN AUTO ALLOWANCE. THE ORGANIZATION'S PRESIDENT/CHIEF EXECUTIVE OFFICER, DENNIS G. WILSON'S 2018 FORM W-2, BOX 5, INCLUDES TAX GROSS-UP PAYMENTs OF $5,290 RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM THE PERSONAL USAGE OF AN AUTO AND FINANCIAL/TAX PLANNING SERVICES; RESPECTIVELY. THE ORGANIZATION'S VICE PRESIDENT/ CHIEF MARKETING OFFICER, RANDY M. STODARD'S 2018 FORM W-2, BOX 5, INCLUDES A TAX GROSS-UP PAYMENT OF $3,172 RELATED TO HIS FORM W-2, BOX 5, TAXABLE COMPENSATION RESULTING FROM AN AUTO ALLOWANCE. IN ADDITION, CERTAIN BOARD OF TRUSTEE MEMBERS' 2018 FORMS 1099-MISC INCLUDE TAX GROSS-UP PAYMENTS RELATED TO COMPENSATION PAID TO THEM FOR PERSONAL USAGE OF AN AUTO AND/OR FINANCIAL/TAX PLANNING SERVICES. SCHEDULE J, PART I; QUESTION 4B THE AMOUNTS REFLECTED IN COLUMN B(III) FOR THE FOLLOWING INDIVIDUALS INCLUDE PARTICIPATION IN A PENSION RESTORATION 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 2018 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DENNIS G. WILSON, $678,326; JAMES SULESKI, $217,708; LORI A. ACKER, $268,882; KATHLEEN A. FENNELL-BORGES, $280,172; VINCENT FARINELLA, $117,376; JOHN GUMKOWSKI, $54,717; STEVEN FLEISCHER, $28,058; AND JUSTIN LAUHULLIER, $14,373. PLEASE NOTE THAT THE AMOUNTS REFLECTED INCLUDE A 27% TAX ADJUSTMENT WITH RESPECT TO THE SERP PAYMENTS TO MITIGATE THE TAX INEFFICIENCY OF THE NON-QUALIFIED SERP. SCHEDULE J, PART I; QUESTION 7 AND CORE FORM, PART VII INCLUDED IN COLUMN B(II) FOR CERTAIN INDIVIDUALS IS A PAYMENT RELATED TO A PROGRESS INCENTIVE PROGRAM. UNDER THIS PROGRAM, A PAYMENT IS MADE TO THESE INDIVIDUALS WHICH IS BASED ON ESTABLISHED TARGETS, BENCHMARKS AND GOALS. IF MET, THE INDIVIDUALS RECEIVE, AS A PROGRESS INCENTIVE PAYMENT, ADDITIONAL COMPENSATION BASED ON A PERCENTAGE OF THEIR BASE COMPENSATION. THE ABOVE NOTED PAYMENT WAS INCLUDED IN EACH INDIVIDUAL'S 2018 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. 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. PAYMENTS TO THE PROPERTY MANAGER APPROXIMATE $39,000 IN 2018. 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. 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 ("IRS"). AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED 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 INTERNAL WORKING GROUP 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 SENIOR MANAGEMENT, FINANCE PERSONNEL AND INTERNAL WORKING GROUP FOR REVIEW. THESE 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 INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO EACH VOTING MEMBER OF ITS GOVERNING BODY AND FILING WITH THE IRS. 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. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION'S BOARD OF TRUSTEES HAS AN EXECUTIVE COMMITTEE AND A HUMAN RESOURCES 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, SENIOR VICE PRESIDENT/HUMAN RESOURCES 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/HUMAN RESOURCES, 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 COMMITTEES OF THE BOARD OF TRUSTEES, WHICH PROVIDE INPUT TO THE FULL BOARD. COMPENSATION OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER IS DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES. 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. CORE FORM, PART VII AND SCHEDULE J CERTAIN INDIVIDUALS WERE REPORTED AS OFFICERS ON THE PREVIOUS FORM 990, CORE FORM, PART VII AND SCHEDULE J. UPON REVIEW OF THEIR RESPECTIVE DUTIES, ROLES AND RESPONSIBILITIES IT WAS DETERMINED THAT THESE INDIVIDUALS DO NOT SATISFY THE CRITERIA TO BE AN OFFICER UNDER (1) FORM 990 RULES, REGULATIONS AND INSTRUCTIONS; (2) STATE OF NEW JERSEY LAW; OR (3) THE ORGANIZATION'S BYLAWS. HOWEVER, IT WAS DETERMINED THAT THESE INDIVIDUALS SATISFY THE CRITERIA TO BE CLASSIFIED AS A KEY EMPLOYEE FOR FORM 990 REPORTING PURPOSES. ACCORDINGLY, CORE FORM, PART VII OF THIS FORM 990 HAS BEEN UPDATED TO REPORT THESE INDIVIDUALS AS KEY EMPLOYEES OF THE ORGANIZATION. 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; $1,337,660. CORE FORM, PART XII; QUESTION 2 AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE TAXPAYER AND ITS SUBSIDIARIES AND AFFILIATE FOR THE YEARS ENDED DECEMBER 31, 2018 AND DECEMBER 31, 2017; RESPECTIVELY, AND ISSUED A CONSOLIDATED FINANCIAL STATEMENT WITH CONSOLIDATING SCHEDULES BY ENTITY. AN UNMODIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM EACH YEAR. THE ORGANIZATION'S AUDIT COMMITEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS CONSOLIDATED 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 8650 51387 NA 1639 REAL ESTATE LLC 1639 ROUTE 10 PARSIPPANY NJ 07054 RELATED NJ 3397555 26707849 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. 22889890 14503936 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 1639 ROUTE 10 PARSIPPANY NJ 07054 980160853 FOREIGN REINS. BD DDPNJ C CORP. true DELTA DENTAL OF CONNECTICUT INC 148 EASTERN BLVD STE 310 GLASTONBURY CT 06033 812414649 DENTAL PLAN ORG CT 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 1204353 COST DELTA DENTAL OF CONNECTICUT INC Q 420512 COST