2017-11-15T09:30:06-06:00 2016-12-31 042442519 EDELSTEIN AND COMPANY LLP 160 FEDERAL STREET 9TH FLOOR BOSTON MA 02110 990 2016-01-01 205312990 DENTAQUEST INSTITUTE INC DENT 5083292280 2400 COMPUTER DRIVE WESTBOROUGH MA 01581 GREGORY P WINN TREASURER 5083292280 2017-11-06 1 ALFONSO PERILLO P00950491 6172276161 2017-11-06 38.111.9.114 2017-11-06 11:41:25 ES P 0D76887A21FF303987ADF0E4D0B068FF6EB2BB99 0D76887A21FF303987ADF0E4D0B068FF6EB2BB99 2016 2021-01-29 14:40:06Z BRIAN SOUZA 465 MEDFORD STREET BOSTON MA 02129 6788187 0 X WWW.DENTAQUESTINSTITUTE.ORG X 2006 MA TO CREATE, TRANSLATE, AND TRANSFER KNOWLEDGE THAT IMPROVES THE EFFECTIVENESS AND EFFICIENCY OF THE SYSTEMS THAT CONTRIBUTE TO IMPROVING ORAL HEALTH. 7 2 26 0 0 0 4831772 6366186 345950 422001 0 0 0 0 5177722 6788187 0 0 0 0 2469623 2922810 0 0 0 2841098 3395047 5310721 6317857 -132999 470330 757216 1310142 656698 739294 100518 570848 TO CREATE, TRANSLATE, AND TRANSFER KNOWLEDGE THAT IMPROVES THE EFFECTIVENESS AND EFFICIENCY OF THE SYSTEMS THAT CONTRIBUTE TO IMPROVING ORAL HEALTH. 0 0 4136742 0 422001 SAFETY NET SOLUTIONS - SAFETY NET SOLUTIONS PARTNERS WITH SAFETY NET DENTAL PROGRAMS TO PROVIDE EXPERT TECHNICAL ASSISTANCE IN PRACTICE MANAGEMENT, SUPPORT THAT PROMOTES COMMUNITY-BASED ORAL HEALTH CARE THAT IS BOTH EFFECTIVE AND FINANCIALLY SUSTAINABLE. BY FOCUSING ATTENTION ON THE BUSINESS OF ORAL HEALTH CARE, SAFETY NET SOLUTIONS HELPS SAFETY NET DENTAL PROGRAMS PRESERVE THE NOBILITY OF THEIR MISSION AND INCREASE ACCESS TO QUALITY ORAL HEALTH SERVICES. OUR PRACTICE MANAGEMENT EXPERTISE, GAINED THROUGH MANY YEARS OF FRONT-LINE EXPERIENCE IN COMMUNITY HEALTH DENTAL PROGRAM LEADERSHIP, HELPS STRENGTHEN THE ORAL HEALTH SAFETY NET PROVIDING CONCRETE AND ACTIONABLE STRATEGIES FOR ENHANCING SUSTAINABILITY. 1211138 THE DENTAQUEST INSTITUTE WORKS TO IDENTIFY THE KEY AREAS WHERE A GAP EXISTS BETWEEN WHAT WE KNOW AND WHAT WE DO. IN OTHER WORDS, WE WORK TO ISOLATE AREAS FOR IMPROVEMENT WHERE WE KNOW A BETTER WAY TO PREVENT AND MANAGE DISEASE, BUT WHERE THAT KNOWLEDGE HAS NOT YET BECOME A ROUTINE PART OF PRACTICE. WORKING WITH CLINICAL PARTNERS ACROSS THE COUNTRY, WE THEN RELY ON THE LATEST EVIDENCE FROM SCIENTIFIC RESEARCH, CLINICAL TRIALS, AND PUBLIC HEALTH TO DEVELOP A SET OF IMPROVEMENT STRATEGIES THAT WE BELIEVE WILL HELP CLOSE THE GAP. WE IMPLEMENT THOSE STRATEGIES AND MEASURE THE IMPACT THEY ARE HAVING ON OUR DESIRED OUTCOME. ONCE WE DEVELOP A LEVEL OF CONFIDENCE IN A SET OF IMPROVEMENT STRATEGIES, WE THEN PACKAGE THEM INTO A SET OF PROTOCOLS, TOOLS, AND TECHNOLOGY THAT ARE DISSEMINATED THROUGH OUR TECHNICAL ASSISTANCE PROGRAM. 5347880 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 64 0 1 26 1 0 0 0 0 0 0 0 0 0 0 X 7 2 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X GREGORY P WINN 6178861411 465 MEDFORD STREET BOSTON MA 02129 ROBERT D COMPTON DDS PRESIDENT/DIRECTOR 1.00 40.00 X X 0 457186 288640 GREGORY P WINN TREASURER 1.00 40.00 X 0 340745 164252 JAMES HAWKINS CLERK 1.00 40.00 X 0 376513 189206 MARK DOHERTY EXECUTIVE DIRECTOR 40.00 0.00 X 288570 0 45257 DENNIS LEONARD PRESIDENT-DELTA DENTAL 0.00 40.00 X 0 1024780 542207 ROBERT E LYNN SENIOR VP - DENTAQUEST 0.00 40.00 X 0 867533 579241 DAVID ABELMAN CLERK-DSM 0.00 40.00 X 0 801176 436854 ANGELA S KISH VP - SALESFORCE INTEGRATION DENTAQUEST 0.00 40.00 X 0 610679 346320 SHERYL TRAYLOR SR. VP-HUMAN RESOURCES - D 0.00 40.00 X 0 428553 505074 RALPH FUCCILLO PRESIDENT-DQF;CHAIRMAN/DIRECTOR-DQI 1.00 40.00 X 0 722500 183572 CRAIG W AMUNDSON DDS DIRECTOR 1.00 0.00 X 0 0 0 JAMES E COLLINS TREASURER-DSM;DIRECTOR-DQI 1.00 40.00 X 0 1282193 746634 PAUL GLASSMAN DDS MA MBA DIRECTOR (1/1/16-3/15/16) 1.00 0.00 X 0 0 0 CYNTHIA E HODGE DMD DIRECTOR (1/1/16-3/15/16) 1.00 0.00 X 0 0 0 RODERICK K KING MD DIRECTOR 1.00 3.50 X 0 70829 0 JESSICA Y LEE DDS MPH PHD DIRECTOR 1.00 0.00 X 0 0 0 STEVEN J POLLOCK JD DIRECTOR 1.00 40.00 X 0 1867030 949199 288570 8849717 4976456 9 0 1 0 THE PENNSYLVANIA STATE UNIVERSITY OLD MAIN STATE COLLEGE PA 16801 PROGRAM CONSULTING 261800 SOUTH CAROLINA STATE OFFICE OF RURAL HEA 107 SALUDA POINTE DR LEXINGTON SC 29072 PROGRAM CONSULTING 212250 MEDICAL UNIVERSITY OF SOUTH CAROLINA 19 HAGOOD AVE STE 303 MSC 804 CHARLESTON SC 29425 PROGRAM CONSULTING 193112 THINKBEAN LLC 162 CORDAVILLE RD SOUTHBOROUGH MA 01772 PROGRAM CONSULTING 153469 COLORADO RURAL HEALTH CENTER 3033 S PARKER RD AURORA CO 80014 PROGRAM CONSULTING 124635 8 6351276 14910 6366186 CONSULTING SERVICES 541610 422001 422001 422001 6788187 422001 0 0 X 333827 233679 100148 2136150 1673435 462715 151074 118314 32760 140393 110450 29943 161366 124821 36545 25236 25236 2527265 2461676 65589 15237 11786 3451 86554 68793 17761 334062 232177 101885 373113 288614 84499 6410 4960 1450 2380 2380 SUBSCRIPTIONS AND DUES 24790 19175 5615 6317857 5347880 969977 0 559020 342515 464211 43808 96424 23702 169895 331600 235663 113559 95937 17127 141160 757216 1310142 614207 703495 1133 42491 34666 656698 739294 X 58063 556759 42455 14089 100518 570848 757216 1310142 470330 0 X X 0 1 X 1 0 X X X 1 DENTAL SERVICE OF MASSACHUSETTS INC 046143185 10 0 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 3B: THE DETERMINATION WAS MADE DURING THE COMPLETION OF THE ORGANIZATION'S FORM 1023 BY COMPLETING THE 509(A)(2) SUPPORT TEST ON SCHEDULE A. PART IV, SECTION A, LINE 3C: THE ORGANIZATION DOES NOT MAKE GRANTS TO ITS SUPPORTED ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42455 14910 43276 14089 51420 45000 53965 42455 8300 51420 8300 51420 60000 8300 60000 8300 60000 60000 1.00000 0 0 84143 24670 59473 247457 210993 36464 95937 DUE TO AFFILIATE 34666 34666 7465100 676913 676913 6788187 0 6788187 6994770 676913 676913 6317857 0 6317857 PART V, LINE 4: AS OF DECEMBER 31, 2016, TEMPORARILY RESTRICTED NET ASSETS OF $14,089 CONSISTED OF FUNDS RESTRICTED FOR A DENTAL PROGRAM ENHANCEMENT PLAN. 0 0 0 0 1 0 1 1 0 ROBERT D COMPTON DDS PRESIDENT/DIRECTOR 0 330236 0 95100 0 31850 0 281477 0 7163 0 745826 0 31850 GREGORY P WINN TREASURER 0 218780 0 64868 0 57097 0 145768 0 18484 0 504997 0 57097 JAMES HAWKINS CLERK 0 251377 0 71660 0 53476 0 176753 0 12453 0 565719 0 53476 MARK DOHERTY EXECUTIVE DIRECTOR 243529 0 45041 0 0 0 33415 0 11842 0 333827 0 0 0 DENNIS LEONARD PRESIDENT-DELTA DENTAL 0 331575 0 109000 0 584205 0 529627 0 12580 0 1566987 0 584205 ROBERT E LYNN SENIOR VP - DENTAQUEST 0 384255 0 138400 0 344878 0 560444 0 18797 0 1446774 0 344878 DAVID ABELMAN CLERK-DSM 0 403251 0 243800 0 154125 0 418057 0 18797 0 1238030 0 154125 ANGELA S KISH VP - SALESFORCE INTEGRATION DENTAQUE 0 215367 0 86563 0 308749 0 327844 0 18476 0 956999 0 308749 SHERYL TRAYLOR SR. VP-HUMAN RESOURCES - D 0 302742 0 109200 0 16611 0 497862 0 7212 0 933627 0 16611 RALPH FUCCILLO PRESIDENT-DQF;CHAIRMAN/DIRECTOR-DQI 0 252048 0 72500 0 397952 0 171138 0 12434 0 906072 0 397952 JAMES E COLLINS TREASURER-DSM;DIRECTOR-DQI 0 473916 0 188800 0 619477 0 727837 0 18797 0 2028827 0 619477 STEVEN J POLLOCK JD DIRECTOR 0 683556 0 360000 0 823474 0 930402 0 18797 0 2816229 0 823474 PART I, LINE 4 SCHEDULE J, PART 1 QUESTION 4B: THE ELIGIBLE LISTED EMPLOYEES OVER $250,000 AS OF 12/31/16 PARTICIPATE IN A 457(B) SUPPLEMENT RETIREMENT PLAN. OF THOSE ELIGIBLE EMPLOYEES, NO ONE RECEIVED ANY PAYMENT IN 2016. PART I, LINE 5 SCHEDULE J, PART I QUESTION 5B: 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. PART I, LINE 6 SCHEDULE J, PART I QUESTION 6B: 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. PART I, LINE 7 SCHEDULE J, PART 1 QUESTION 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 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 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 APPROVES THE COMPENSATION OF THE COMPANY'S CEO. SCHEDULE J, PART II. COLUMN B (III) LONG-TERM INCENTIVE COMPENSATION - THE FOLLOWING EMPLOYEES PARTICIPATE IN THE DENTAQUEST, LLC LONG-TERM INCENTIVE COMPENSATION PLAN AND RECEIVED THE PAYMENTS LISTED BELOW DURING 2016: ROBERT D. COMPTON $ 31,850 GREGORY P. WINN $ 57,097 JAMES HAWKINS $ 53,476 RALPH FUCCILLO $ 397,952 STEVEN POLLOCK $ 823,474 DENNIS LEONARD $ 584,205 ROBERT E. LYNN $ 344,878 SHERYL TRAYLOR $ 16,611 DAVID ABELMAN $ 154,125 ANGELA KISH $ 308,749 JAMES E. COLLINS $ 619,477 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. 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 DENTAQUEST, LLC AND RELATED ORGANIZATIONS. BONUS PAYMENTS SCHEDULE J, PART II, COLUMN B(II) INCLUDES BONUSES EARNED AND ACCRUED DURING 2015 BUT PAID IN 2016. OTHER REPORTABLE COMPENSATION SCHEDULE J, PART II COLUMN B(III) REPRESENTS LONG-TERM INCENTIVE COMPENSATION EXPENSE EARNED PRIOR TO 2016 BUT PAID DURING 2016. DEFERRED COMPENSATION SCHEDULE J, PART II, COLUMN C INCLUDES LONG-TERM INCENTIVE COMPENSATION AND PENSION AMOUNTS EARNED DURING 2016 BUT PAID IN FUTURE YEARS. FORM 990, PART VI, SECTION A, LINE 6 DENTAL SERVICE OF MASSACHUSETTS, INC., A NOT-FOR-PROFIT MASSACHUSETTS CORPORATION, IS THE SOLE MEMBER OF DENTAQUEST INSTITUTE, INC. FORM 990, PART VI, SECTION A, LINE 7A DENTAL SERVICE OF MASSACHUSETTS, INC. HAS THE SOLE AUTHORITY TO APPOINT AND/OR REMOVE THE DIRECTORS OF DENTAQUEST INSTITUTE, INC. FORM 990, PART VI, SECTION A, LINE 7B UNDER STATE LAW, DENTAL SERVICE OF MASSACHUSETTS, INC. , AS THE SOLE MEMBER OF THE ORGANIZATION, HAS THE AUTHORITY TO APPROVE CERTAIN FUNDAMENTAL TRANSACTIONS SUCH AS AMENDMENTS TO THE INSTITUTE'S ARTICLES OF ORGANIZATION, MERGERS, CONSOLIDATIONS AND DISSOLUTION. FORM 990, PART VI, SECTION B, LINE 11B MEMBERS OF THE EXTERNAL TAX FIRM (CURRENTLY EDELSTEIN AND COMPANY, LLP) INITIALLY DISCUSS, PREPARE AND REVIEW THE FORM 990 RETURN WITH MANAGEMENT. MANAGEMENT REVIEWS THE FORM 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 BOARD OF DIRECTORS IN ADVANCE OF A SPECIFIC MEETING. A COPY OF THE FINAL FORM 990 IS SENT TO THE FULL BOARD AND OFFICERS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES EACH COVERED INDIVIDUAL TO FILE AN INITIAL CONFLICTS OF INTEREST DISCLOSURE STATEMENT WITH THE ORGANIZATION'S FILING OFFICER. THEREAFTER, IT IS NECESSARY TO FILE AN ANNUAL CONFLICTS OF INTEREST DISCLOSURE STATEMENT, WITHIN 15 DAYS OF COMMENCEMENT OF THE FISCAL YEAR. THE COVERED INDIVIDUAL WILL ALSO BE REQUIRED TO FILE A CONFLICTS OF INTEREST DISCLOSURE STATEMENT WITHIN 30 DAYS OF LEAVING OFFICE. IF, DURING THE YEAR, A DIRECTOR PERCEIVES A SITUATION THAT MAY IN ANY WAY PRESENT A CONFLICT, THEY ARE REQUIRED TO FILE A CONFLICT OF INTEREST DISCLOSURE STATEMENT WITH THE FILING OFFICER AS SOON AS PRACTICABLE. THE OBLIGATION TO DISCLOSE SUCH CONFLICT OF INTEREST EXISTS WHETHER OR NOT YOU HAVE ACTED ON SUCH CONFLICT OF INTEREST. THE FILING OFFICER WILL INVESTIGATE THE DISCLOSURE AND REVIEW IT WITH THE CHAIRMAN OF THE BOARD AND, IF CIRCUMSTANCES REQUIRE, THE BOARD OF DIRECTORS. THE DETERMINATION OF THE BOARD SHALL BE FINAL AND BINDING. DENTAQUEST INSTITUTE RELIES UPON THE INTEGRITY OF EACH PERSON WHO UNDER THE POLICY IS A COVERED INDIVIDUAL, AND EXPECTS ADHERENCE TO THE OBLIGATIONS AS SET FORTH IN THIS POLICY. FAILURE TO CONFORM ONE'S CONDUCT TO THE CONDITIONS SET FORTH IN THE POLICY MAY RESULT IN REMOVAL FROM THE BOARD, DISMISSAL FROM EMPLOYMENT, OR SUCH OTHER ACTIONS AS MAY BE DETERMINED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR AND OFFICERS IS ESTABLISHED UNDER POLICIES CREATED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF DENTAL SERVICE OF MASSACHUSETTS, INC. (DSM), THE ORGANIZATION'S SOLE MEMBER, OF WHICH IT IS A SUPPORTING ORGANIZATION. THESE POLICIES, INCLUDING MARKET-BASED COMPENSATION REVIEWS, ARE ADMINISTERED BY THE HUMAN RESOURCES DEPARTMENT AT DENTAQUEST, LLC WHICH PERFORMS THESE SERVICES FOR DSM AND ALL OF ITS SUBSIDIARIES AND RELATED COMPANIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 2,461,676. MANAGEMENT AND GENERAL EXPENSES 65,589. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,527,265. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. DENTAQUEST LLC 465 MEDFORD STREET BOSTON MA 02129 200390099 DENTAL BENEFITS ADMINISTRATION DE 0 0 DENTAQUEST MA BUSINESS TRUST DENTAL SERVICE OF MASSACHUSETTS INC 465 MEDFORD STREET BOSTON MA 02129 046143185 TO PROVIDE DENTAL SERVICES TO MASSACHUSETTS GROUPS MA 501(C)(4) N/A N/A 0 DENTAQUEST MASSACHUSETTS BUSINESS TRUST 465 MEDFORD STREET BOSTON MA 02129 204056067 DENTAL SERVICE MA N/A T 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 DENTAL SERVICE OF MASSACHUSETTS INC C 6351276 FAIR MARKET VALUE DENTAL SERVICE OF MASSACHUSETTS INC P 3940 FAIR MARKET VALUE DENTAQUEST LLC L 204300 FAIR MARKET VALUE