MAINE DENTAL SERVICE CORPORATION: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: MAINE DENTAL SERVICE CORPORATION (EIN 01-0286541)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-14
IRS object ID: 201133189349305028
Schema version: 2010v3.4
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-14T14:35:23-06:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER NEWMAN & NOYES LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	650 ELM STREET SUITE 302	AddressLine1
City	MANCHESTER	City
State	NH	State
ZIP Code	03101	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	010286541	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MAINE DENTAL SERVICE CORPORATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MAIN	NameControl
Phone	6032231000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2002	AddressLine1
City	CONCORD	City
State	NH	State
ZIP Code	033022002	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	THOMAS RAFFIO	Name
Title	PRESIDENT & CEO	Title
Phone	6032231000	Phone
Date Signed	2011-11-14	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	E DREW CHENEY	Name
Phone	8002447444	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	DELTA DENTAL PLAN OF MAINE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	THOMAS RAFFIO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2002	AddressLine1
City	CONCORD	City
State	NH	State
ZIP Code	033022002	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	86030355	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.NEDELTA.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1965	YearFormation
State Legal Domicile	ME	StateLegalDomicile
Activity Or Mission Description	PROVIDES PROGRAMS OF DENTAL CARE	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	98446	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	75029888	ProgramServiceRevenuePriorYear
Program Service Revenue CY	79348867	ProgramServiceRevenueCY
Investment Income Prior Year	1150196	InvestmentIncomePriorYear
Investment Income Current Year	945828	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-4987	OtherRevenuePriorYear
Other Revenue Current Year	98446	OtherRevenueCurrentYear
Total Revenue Prior Year	76175097	TotalRevenuePriorYear
Total Revenue Current Year	80393141	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	144100	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	260300	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	64828944	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	67908059	BenefitsPaidToMembersCY
Salaries Etc Prior Year	631080	SalariesEtcPriorYear
Salaries Etc Current Year	600925	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	9266107	OtherExpensePriorYear
Other Expenses Current Year	9495323	OtherExpensesCurrentYear
Total Expenses Prior Year	74870231	TotalExpensesPriorYear
Total Expenses Current Year	78264607	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1304866	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	2128534	RevenuesLessExpensesCY
Total Assets BOY	34662773	TotalAssetsBOY
Total Assets EOY	37526646	TotalAssetsEOY
Total Liabilities BOY	7018385	TotalLiabilitiesBOY
Total Liabilities EOY	6692018	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	27644388	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	30834628	NetAssetsOrFundBalancesEOY
Mission Description	IT IS OUR MISSION TO BE THE LEADING FORCE IN THE DENTAL PREPAYMENT MARKET BY OFFERING QUALITY, VERSATILE AND AFFORDABLE DENTAL PROGRAMS TO BENEFIT OUR PURCHASERS, SUBSCRIBERS, AND PARTICIPATING MEMBER DENTISTS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	70710762	Expense
Revenue	79348867	Revenue
Description	PROGRAM SERVICES INCLUDE THE PROCESSING AND PAYMENT OF CLAIMS FOR DENTAL BENEFITS FOR VARIOUS ORGANIZATIONS. APPROXIMATELY 432,2000 CLAIMS WERE PROCESSED IN 2010. THERE ARE APPROXIMATELY 216,900 MEMBERS INCLUDED IN THE VARIOUS PLANS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	260300	Expense
Grants	260300	Grants
Description	DONATION TO UNIVERSITY OF NEW ENGLAND TO BUILD A NEW DENTAL SCHOOL ($33,000).CONTRIBUTIONS TO NORTHEAST DELTA DENTAL FOUNDATION ($227,300).	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	70971062	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	1	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	192	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	FRANK BOUCHER	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6032231000	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	ONE DELTA DRIVE PO BOX 2002	AddressLine1
City	CONCORD	City
State	NH	State
ZIP Code	03302	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (19 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DOUGLAS C TERP
CHAIR & DIRECTOR	3.00	X	X	15771	0	0
STEPHEN G MORSE DMD
VICE CHAIR & DIRECTOR	3.00	X	X	5122	0	0
BARRY C SALTZ DDS
TREASURER & DIRECTOR	3.00	X	X	6258	0	0
BEVERLY ATTENBURG
DIRECTOR	3.00	X		4186	0	0
KEVIN C BAACK PHD
DIRECTOR	3.00	X		5831	0	0
DAVID L BAGDASARIAN DDS
DIRECTOR	3.00	X		4895	0	0
CHERYL BASCOMB
DIRECTOR	3.00	X		5363	0	0
MARYELLEN BEAULIEU EDD MPH RDH
DIRECTOR	3.00	X		4654	0	0
FRED BECHARD DED
DIRECTOR (PART YEAR)	3.00	X		468	0	0
CHARLES BROWN
DIRECTOR	3.00	X		7234	0	0
MICHAEL P GOLDBERG DMD
DIRECTOR	3.00	X		6395	0	0
CYNTHIA H HAMILTON
DIRECTOR	3.00	X		5413	0	0
CLIFFORD B LARLEE JR DMD
DIRECTOR	3.00	X		4895	0	0
MARTHA M LAWRENCE DDS
DIRECTOR	3.00	X		5363	0	0
MICHAEL W PARDUE
DIRECTOR	3.00	X		5363	0	0
DANIEL THAYER
DIRECTOR	3.00	X		3491	0	0
THOMAS RAFFIO - DDPNH
PRESIDENT & CEO	10.00		X	0	706067	149478
HELEN T BIGLIN - DDPNH
SR. VICE PRESIDENT	10.00		X	0	182420	31522
BENJAMIN E MARCUS ESQ
CLERK	2.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	90702	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	888487	TotalReportableCompFrmRltdOrgs
Total Other Compensation	181000	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	1	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
TD INSURANCE INC
PO BOX 406 OTS	PORTLAND	ME	04112	INSURANCE BROKER COMMISSIONS	271758
COMBINED SERVICES LLC
15 NORTH MAIN STREET SUITE 300	CONCORD	NH	03301	INSURANCE BROKER COMMISSIONS	215338
THE HOLDEN AGENCY
1085 BRIGHTON AVENUE	PORTLAND	ME	04104	INSURANCE BROKER COMMISSIONS	212033
THE BAY AGENCY
520 OCEAN STREET	SOUTH PORTLAND	ME	04106	INSURANCE BROKER COMMISSIONS	143382
ACADIA BENEFITS INC
111 COMMERCIAL STREET	PORTLAND	ME	04101	INSURANCE BROKER COMMISSIONS	131019

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	7	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PREMIUM REVENUE	524114	55215168	55215168
ADMIN SERVICE CONTRACT	524292	24133699	24133699

Field	Value	IRS element (for citing)
Total Program Service Revenue	79348867	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	714254	TotalRevenueColumn
Exclusion	$714,254	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	5868788	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	5637214	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	231574	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	231574	TotalRevenueColumn
Exclusion	$231,574	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue
MANAGEMENT FEE - CSLLC	561000	100000	100000
EQUITY LOSSES - NEW EN	524292	-1554	-1554

Field	Value	IRS element (for citing)
Total Other Revenue	98446	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	80393141	TotalRevenueColumn
Related Or Exempt Function Income	79348867	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	98446	UnrelatedBusinessRevenue
Exclusion	$945,828	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	260300	Total
Program Services	260300	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	67908059	Total
Program Services	67908059	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	90702	Total
Management And General	90702	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	394676	Total
Management And General	394676	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	21718	Total
Management And General	21718	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	63808	Total
Management And General	63808	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	30021	Total
Management And General	30021	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	17457	Total
Management And General	17457	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	88350	Total
Management And General	88350	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	98393	Total
Management And General	98393	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	18000	Total
Management And General	18000	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	422858	Total
Management And General	422858	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	62525	Total
Management And General	62525	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	55235	Total
Management And General	55235	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	32536	Total
Management And General	32536	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	36082	Total
Management And General	36082	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	245	Total
Management And General	245	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	17900	Total
Management And General	17900	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	21522	Total
Management And General	21522	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
ADMINISTRATION - DELTA	5694581	2748703	2945878
BROKERS' COMMISSIONS	2668995		2668995
DUES & SUBSCRIPTIONS	127594		127594
PROFESSIONAL RELATIONS	9669		9669

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	123381	Total
Program Services	54000	ProgramServices
Management And General	69381	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	78264607	Total
Program Services	70971062	ProgramServices
Management And General	7293545	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2141195	BOY
EOY	2928762	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3842308	BOY
EOY	3278960	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2939924	BOY
EOY	3125601	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	6247	BOY
EOY	6754	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	200066	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	173272	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	24721	BOY
EOY	26794	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	24286952	BOY
EOY	26802005	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	1410112	BOY
EOY	1352030	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	11314	BOY
EOY	5740	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	34662773	BOY
EOY	37526646	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2665233	BOY
EOY	2663876	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	1818300	BOY
EOY	1399100	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2534852	BOY
EOY	2629042	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	7018385	BOY
EOY	6692018	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	27644388	BOY
EOY	30834628	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	27644388	BOY
EOY	30834628	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	34662773	BOY
EOY	37526646	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	2128534	ReconcilationRevenueExpenses
Reconcilation Other Changes	1061706	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	14667	OtherCostOrOtherBasis
Depreciation	11331	Depreciation
Book Value	3336	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	122361	OtherCostOrOtherBasis
Depreciation	117611	Depreciation
Book Value	4750	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	63038	OtherCostOrOtherBasis
Depreciation	44330	Depreciation
Book Value	18708	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	26794	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
ACCRUED REFUNDS	$238,030
UNEARNED REVENUE	$876,912
ADVANCES - ADMIN SERV CONTRACTS	$1,514,100

Field	Value	IRS element (for citing)
Total Of Amounts	2629042	TotalOfAmounts
Total Revenue	80393141	TotalRevenue
Total Expenses	78264607	TotalExpenses
Excess Or Deficit For Year	2128534	ExcessOrDeficitForYear
Net Unrealized GL On Investments	1061706	NetUnrealizedGLOnInvestments
Total Adjustments	1061706	TotalAdjustments
Excess Or Deficit Per FS	3190240	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	59045545	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	1061706	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	1061706	RevenueNotRptdF990
Revenue Subtotal	57983839	RevenueSubtotal
Investment Expenses Not Included	98393	InvestmentExpensesNotIncluded
Other Revenues Not Included	22310909	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	22409302	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	80393141	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	55855305	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	55855305	ExpensesSubtotal
Investment Expenses Not Included2	98393	InvestmentExpensesNotIncluded2
Other Expenses Not Included	22310909	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	22409302	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	78264607	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X:	PER THE AUDITED FINANCIAL STATEMENTS: MAINE DENTAL SERVICE CORPORATION (THE CORPORATION)'S MANAGEMENT HAS DETERMINED THAT THE CORPORATION HAS NOT TAKEN, NOR EXPECTS TO TAKE, ANY UNCERTAIN TAX POSITIONS IN ANY INCOME TAX RETURN. TAX YEARS AFTER DECEMBER 31, 2006 ARE OPEN FOR INTERNAL REVENUE SERVICE OR STATE EXAMINATION.
PART XII, LINE 4B - OTHER ADJUSTMENTS:		DENTAL CLAIMS PAID UNDER ADMIN SERVICE CONTRACTS 22,310,909.
PART XIII, LINE 4B - OTHER ADJUSTMENTS:		DENTAL CLAIMS PAID UNDER ADMIN SERVICE CONTRACTS 22,310,909.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
UNIVERSITY OF NEW ENGLAND
11 HILLS BEACH ROAD	BIDDEFORD	ME	04005	010211810	501(C)(3)	33000	BUILDING A NEW DENTAL SCHOOL
NORTHEAST DELTA DENTAL FOUNDATION
ONE DELTA DRIVE PO BOX 2002	CONCORD	NH	03302	020489150	501(C)(3)	227300	GENERAL SUPPORT TO PROMOTE ORAL HEALTH

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	2	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	OTHER INFORMATION:	Identifier
Return Reference	PART IV:	ReturnReference
Explanation	MAINE DENTAL SERVICE CORPORATION (MDSC) MAKES ELECTIVE ANNUAL CHARITABLE CONTRIBUTIONS TO THE NORTHEAST DENTAL FOUNDATION EQUAL TO 0.05% OF THE BUDGETED GROSS BILLINGS, PLUS 5% OF THE ACTUAL INCREASE IN UNRESTRICTED NET ASSETS FROM OPERATIONS EACH YEAR. MDSC'S TOTAL CONTRIBUTIONS TO THE FOUNDATION IN 2010 TOTALED $227,300. DURING 2008, MDSC PLEDGED $2,000,000 TO THE UNIVERSITY OF NEW ENGLAND TO BUILD A NEW DENTAL SCHOOL. PER THE AUDITED FINANCIAL STATEMENTS, THE $33,000 RELATED TO THE CHANGE IN THE DISCOUNTED VALUE OF THE PLEDGE HAS BEEN RECORDED AS AN EXPENSE FOR THE YEAR ENDED DECEMBER 31, 2010.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	1	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
THOMAS RAFFIO - DDPNH
0	522204	0	125693	0	58170	0	120051	0	29427	0	855545	0	0
HELEN T BIGLIN - DDPNH
0	153461	0	11466	0	17493	0	9246	0	22276	0	213942	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	SUPPLEMENTAL INFORMATION	Identifier
Return Reference	PART III	ReturnReference
Explanation	THOMAS RAFFIO, CEO, AND HELEN BIGLIN, SENIOR VICE PRESIDENT, BOTH RECEIVE ALL OF THEIR COMPENSATION FROM DELTA DENTAL PLAN OF NEW HAMPSHIRE, WHICH IS AN UNRELATED ORGANIZATION PER SCHEDULE R DEFINITIONS.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
DAVID L BAGDASARIAN DDS
DIRECTOR	506630	THE DIRECTORS LISTED HERE HAVE OWNERSHIP INTERESTS IN DENTAL PRACTICES THAT RECEIVE INSURANCE REIMBURSEMENTS FROM DELTA DENTAL IN THE ORDINARY COURSE OF THEIR BUSINESS. ALL TRANSACTIONS ARE AT ARM'S LENGTH AND FOR FAIR VALUE.	0
STEPHEN G MORSE DDS
DIRECTOR	266870		0
BARRY C SALTZ DDS
DIRECTOR	247576		0
CHARLES BROWN DDS
DIRECTOR	107756		0

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS REVIEWED IN DETAIL BY KEY FINANCE EMPLOYEES OF NORTHEAST DELTA DENTAL. A FINAL DRAFT IS PRESENTED TO THE BOARD BEFORE THE FORM IS FILED.
	A COPY OF THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL OFFICERS, DIRECTORS, AND THE MANAGEMENT TEAM. ALL ARE REQUIRED TO REPORT ANY CONFLICTS AND SIGN, DATE, AND RETURN THE POLICY, WHETHER OR NOT A CONFLICT EXISTS, TO CONFIRM COMPLIANCE. GENERAL COUNSEL REVIEWS THE RETURNED POLICIES AND REPORTS THE RESULTS TO THE ENTIRE BOARD OF DIRECTORS. BOARD MEMBERS ARE ASKED TO PROVIDE UPDATES OF ANY CHANGES THAT MAY OCCUR BETWEEN THEIR ANNUAL CONFLICT OF INTEREST FILINGS.	FORM 990, PART VI, SECTION B, LINE 12C
	UPON REQUEST, MAINE DENTAL SERVICES CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.	FORM 990, PART VI, SECTION C, LINE 19
CHANGES IN NET ASSETS OR FUND BALANCES:	NET UNREALIZED GAINS ON INVESTMENTS: 1,061,706.	FORM 990, PART XI, LINE 5:
	THE FINANCE/AUDIT COMMITTEE OVERSEES THE AUDIT PROCESS FOR MAINE DENTAL SERVICE CORPORATION. THE AUDIT PROCESS FOR THE FINANCIAL STATEMENTS DID NOT CHANGE FROM THE PRIOR YEAR. INDEPENDENT ACCOUNTANTS PERFORMED THE AUDIT IN BOTH 2009 AND 2010.	FORM 990, PART XII, LINE 2C: