Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
BCheck if applicable:
CName of organization
DELTA DENTAL OF CALIFORNIA
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
560 MISSION STREET STE 1300
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SAN FRANCISCO, CA94105
D Employer identification number

94-1461312
E Telephone number

G Gross receipts $ 6,543,555,091
F Name and address of principal officer:
ALICIA F WEBER
560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
I
Tax-exempt status: ( 4 ) (insert no.) or
J
Website:
WWW.DELTADENTALINS.COM
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1954
M State of legal domicile: CA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO ADVANCE DENTAL HEALTH AND ACCESS THROUGH EXCEPTIONAL DENTAL BENEFITS, SERVICE, TECHNOLOGY AND PROFESSIONAL SUPPORT.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 13
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 11
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 2,164
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 1,176,069
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 245,356
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 6,003,378,013 6,142,516,058
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 86,222,865 95,626,911
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 48,179,348 18,838,194
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 6,137,780,226 6,256,981,163
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 22,617,650 18,229,672
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 5,055,597,656 5,249,271,436
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 414,572,661 413,917,381
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 341,047,358 352,112,366
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 5,833,835,325 6,033,530,855
19 Revenue less expenses. Subtract line 18 from line 12....... 303,944,901 223,450,308
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 4,003,642,847 4,346,571,874
21 Total liabilities (Part X, line 26)............. 1,154,499,904 1,190,448,138
22 Net assets or fund balances. Subtract line 21 from line 20..... 2,849,142,943 3,156,123,736
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: TO ADVANCE DENTAL HEALTH AND ACCESS THROUGH EXCEPTIONAL DENTAL BENEFITS, SERVICE, TECHNOLOGY AND PROFESSIONAL SUPPORT.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 5,921,468,074 including grants of $   ) (Revenue $ 6,255,805,094 )
THE ORGANIZATION PROVIDED DENTAL BENEFIT COVERAGE FOR 13,959,000 BENEFICIARIES IN 2024, PRIMARILY THROUGH CONTRACTS WITH INDEPENDENT DENTISTS. INCLUDED WERE PUBLICLY SPONSORED DENTAL BENEFIT PROGRAMS ADMINISTERED BY THE ORGANIZATION, AS WELL AS 1,399,000 ENROLLEES FOR VARIOUS FEDERAL EMPLOYEE PROGRAMS. THE ORGANIZATION PAID MORE THAN $5.2 BILLION FOR DENTAL CARE DURING 2024.
4b (Code:   ) (Expenses $ 18,229,672 including grants of $ 18,229,672 ) (Revenue $   )
THE ORGANIZATION MADE GRANTS DURING 2024 TO FOSTER IMPROVED ACCESS TO DENTAL HEALTH CARE TREATMENT, TO SUPPORT PROFESSIONAL DENTAL EDUCATION, AND TO PROVIDE ORAL HEALTH INSTRUCTION FOR PATIENTS.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses5,939,697,746
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment
List of Attached Documents:
// Content
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................Click to see attachment
List of Attached Documents:
// Content
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
Yes
 
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
110,234
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
2,164
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
13
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
11
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
ALICIA F WEBER CFO560 MISSION STREET STE 1300   SAN FRANCISCO,CA94105 (415) 974-8577
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) CASTRO MICHAEL J......................................................................
FORMER CEO & CHAIR
 5.00
.................
0.00 		X   X       6,133,398 0 26,198
(2) ALLFORD ROBERT A......................................................................
DIRECTOR
 5.00
.................
0.00 		X           134,333 0 0
(3) BERGERT GLEN F......................................................................
DIRECTOR
 5.00
.................
2.00 		X           181,167 36,333 0
(4) FRANZOI LYNN L......................................................................
DIRECTOR
 5.00
.................
0.00 		X           132,312 0 0
(5) GONELLA ROY A......................................................................
DIRECTOR
 5.00
.................
0.00 		X           145,608 0 0
(6) KAPLAN GREGORY D DDS......................................................................
DIRECTOR
 5.00
.................
0.00 		X           396,034 0 0
(7) LAMB JAY C DMD......................................................................
DIRECTOR
 5.00
.................
0.00 		X           133,608 0 0
(8) LAW IAN......................................................................
DIRECTOR
 5.00
.................
0.00 		X           119,333 0 0
(9) MCCANN STEVEN F......................................................................
DIRECTOR
 5.00
.................
0.00 		X           163,441 0 0
(10) O'TOOLE TERRY A......................................................................
DIRECTOR
 5.00
.................
0.00 		X           183,441 0 0
(11) PICKERING STEPHEN R DDS......................................................................
DIRECTOR
 5.00
.................
0.00 		X           124,608 0 0
(12) REID ANDREW J......................................................................
DIRECTOR
 5.00
.................
0.00 		X           145,608 0 0
(13) YODOWITZ HEIDI......................................................................
VICE CHAIR
 5.00
.................
0.00 		X   X       195,441 0 0
(14) CHAVARRIA SARAH M......................................................................
CEO & PRESIDENT
 40.00
.................
10.00 		    X       4,054,523 0 71,468
(15) WEBER ALICIA F......................................................................
EVP CHIEF FINANCIAL OFFICER
 40.00
.................
10.00 		    X       3,786,474 0 58,791
(16) HANKINSON MICHAEL G......................................................................
EVP CHIEF LEGAL COMPLIANCE OFFICER
 40.00
.................
10.00 		    X       2,976,704 0 60,109
(17) TITCOMBE DOMINIC S......................................................................
EVP CHIEF INFORMATION OFFICER
 40.00
.................
10.00 		    X       2,126,255 0 71,468
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) NAVID MOHAMMADREZA........................................................................
EVP CHIEF RELATION AND BUS DEV OFFICER
 40.00
.......................10.00 		    X       1,544,530 0 70,257
(19) SHERMAN BRIAN D........................................................................
EVP CHIEF PEOPLE OFFICER
 40.00
.......................10.00 		    X       1,309,510 0 66,646
(20) SCHROEDER KURT G........................................................................
EVP CHIEF MARKETING AND COMMS OFFICER
 40.00
.......................10.00 		    X       1,128,187 0 66,922
(21) MACGILVRAY JENNIFER A........................................................................
EVP CHIEF QUALITY OFFICER
 40.00
.......................10.00 		    X       0 955,287 69,992
(22) PARKER EARL L JR........................................................................
EVP CHIEF OPERATIONS OFFICER
 10.00
.......................40.00 		    X       0 961,647 61,866
(23) MANOWSKI MICHAEL........................................................................
SVP CHIEF TECHNOLOGY OFFICER
 40.00
.......................10.00 		      X     1,195,839 0 57,219
(24) LEIBOWITZ THOMAS J........................................................................
SVP CHIEF ACTUARY
 40.00
.......................10.00 		      X     1,088,706 0 59,207
(25) FEGLEY ANDREA M........................................................................
SVP LEGAL AFFAIRS
 40.00
.......................10.00 		      X     1,044,319 0 56,992
(26) BALTIS THOMAS........................................................................
VP CHIEF INFORMATION SECURITY OFFICER
 40.00
.......................10.00 		      X     896,453 0 48,342
(27) SHEETZ MARTY A........................................................................
VP BUSINESS IMPLEMENTATION & CLAIMS
 40.00
.......................10.00 		      X     871,410 0 54,613
(28) PARTHASARATHY SRIPADH........................................................................
VP IT DEVELOPMENT
 40.00
.......................10.00 		      X     854,235 0 65,174
(29) CROLEY DANIEL W........................................................................
VP CHIEF DENTAL OFFICER
 40.00
.......................10.00 		      X     0 794,993 69,411
(30) GOLDMAN EDWARD L JR........................................................................
VP INFRASTRUCTURE ENGINEERING
 40.00
.......................10.00 		      X     772,136 0 58,780
(31) MANER MICHAEL........................................................................
VP SALES
 10.00
.......................40.00 		      X     0 740,442 65,620
(32) TODI HEMANT........................................................................
VP DATA ANALYTICS AND INSIGHTS
 40.00
.......................10.00 		      X     734,028 0 66,260
(33) SBRAGIA RICHARD J........................................................................
VP FINANCE - FINANCIAL OPERATIONS
 40.00
.......................10.00 		      X     721,361 0 54,554
(34) SWAMINATHAN SHANMUGA........................................................................
VP ENTERPRISE ARCHITECTURE
 40.00
.......................10.00 		      X     702,215 0 64,720
(35) NAGATA DUANE........................................................................
VP PRODUCT
 40.00
.......................10.00 		      X     699,005 0 65,149
(36) ALBUM JEFFREY M........................................................................
VP PUBLIC & GOVERNMENT AFFAIRS
 40.00
.......................10.00 		      X     694,878 0 38,650
(37) SANCHEZ WALTER........................................................................
VP INTERNAL AUDIT
 40.00
.......................10.00 		      X     660,942 0 69,882
(38) CHELES JENNIFER........................................................................
VP STRATEGY INTEGRATION
 40.00
.......................10.00 		      X     0 669,706 55,900
(39) USHER MARCY........................................................................
VP TALENT
 40.00
.......................10.00 		      X     578,850 0 19,221
(40) KOKOSKIN BRENT........................................................................
VP ENTERPRISE MARKETING
 40.00
.......................10.00 		      X     640,483 0 70,019
(41) FERGUSON KENZIE........................................................................
VP FOUNDATION & CORP SOCIAL RESP
 40.00
.......................10.00 		      X     593,655 0 46,872
(42) HARZE CHRISTOPHER........................................................................
VP FINANCE
 40.00
.......................10.00 		      X     568,587 0 65,904
(43) NAKAHARA EARL........................................................................
EXECUTIVE RISK CONSULTANT
 40.00
.......................10.00 		        X   783,165 0 66,145
(44) O'TOOLE KEVIN M........................................................................
DIRECTOR SALES
 40.00
.......................10.00 		        X   699,518 0 70,088
(45) STEELE CHRISTINA........................................................................
SENIOR DIR. LEGAL SERVICES, SR ASSOCIATE GENER
 40.00
.......................10.00 		        X   650,696 0 69,859
(46) STIAK MATTHEW........................................................................
DIR. CYBER RISK OPERATIONS & EVENT MANAGEMENT
 40.00
.......................10.00 		        X   548,628 0 37,291
(47) LOMAX CHAD........................................................................
DIR. CYBER RISK SOLUTIONS
 40.00
.......................10.00 		        X   523,259 0 58,401
(48) LAYNE VALERIE........................................................................
FORMER VP NATIONAL & SPECIAL ACCOUNTS
 0.00
.......................0.00 		          X 237,977 0 12,037
(49) NASR JAMAL........................................................................
FORMER VP BUSINESS PROCESS MANAGEMENT
 0.00
.......................0.00 		          X 216,945 0 0
(50) THOLIA ASHISH........................................................................
FORMER SR. DIR. STRATEGY BUSINESS DEVELOPME
 0.00
.......................0.00 		          X 201,098 0 0
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 42,292,903 4,158,408 2,090,027
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 1,135
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
ELEVATED RESOURCES INC

3990 WESTERLY PL SUITE 270
NEWPORT BEACH,CA92660 		CONSULTING SERVICES 36,189,777
SKYLINE CONSTRUCTION INC

505 SANSOME STREET 7TH FL
SAN FRANCISCO,CA94111 		CONSULTING SERVICES 17,900,190
BROADRIDGE OUTPUT SOLUTIONS INC

5516 COLLECTION CTR DR
CHICAGO,IL60693 		CONSULTING SERVICES 14,986,079
DELTA DENTAL OF MICHIGAN

4100 OKEMOS ROAD
OKEMOS,MI48864 		CLAIMS PROCESSING 13,163,272
ESCAPE VELOCITY HOLDINGS INC

7505 IRVINE CENTER DR
IRVINE,CA926183078 		CONSULTING SERVICES 10,171,985
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 160
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f.......  
Program Service RevenueAmt Business Code
2a PROFESSIONAL SERVICES 524114 5,341,969,630 5,341,969,630    
b FEES & CONTRACTS FROM GOVERNMENT 524114 800,546,428 800,546,428    
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 6,142,516,058
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 99,499,068 99,252,712 246,356  
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 282,701,771  
b Less: cost or other basis and sales expenses 7b 286,573,928  
c Gain or (loss) 7c -3,872,157  
d Net gain or (loss)......... -3,872,157 -3,872,157    
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a INCOME/(LOSS) FROM SUBSIDIARIES 524298 20,824,365 19,894,652 929,713  
b OTHER REVENUE 524298 109,604 109,604    
c MISC EXPENSES 524298 -7,642,934 -7,642,934    
d All other revenue .... 5,547,159 5,547,159    
e Total. Add lines 11a–11d ...... 18,838,194
12 Total revenue. See instructions..... 6,256,981,163 6,255,805,094 1,176,069 0
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 18,229,672 18,229,672
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members ....... 5,249,271,436 5,249,271,436
5 Compensation of current officers, directors, trustees, and key employees ........... 39,087,637   39,087,637  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 284,392,601 255,551,435 28,841,166  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 28,625,410 26,014,348 2,611,062  
9 Other employee benefits ....... 45,813,593 40,887,837 4,925,756  
10 Payroll taxes ........... 15,998,140 14,243,837 1,754,303  
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 6,038,887 6,025,991 12,896  
c Accounting ........... 1,799,485 739,156 1,060,329  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 2,855,980 2,855,980    
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)        
12 Advertising and promotion .... 12,394,947 12,394,947    
13 Office expenses ....... 24,759,528 24,499,449 260,079  
14 Information technology ...... 66,737,435 64,820,589 1,916,846  
15 Royalties .. 17,188,785 17,188,785    
16 Occupancy ........... 17,617,435 14,882,125 2,735,310  
17 Travel ............ 4,924,330 3,246,309 1,678,021  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 1,392,827 911,849 480,978  
20 Interest ........... 6,602,066 6,602,066    
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 42,532,046 41,431,806 1,100,240  
23 Insurance ... 3,651,595 3,500,095 151,500  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a BROKER FEES 52,803,548 52,803,548    
b OUTSIDE SERVICES 34,387,312 33,275,522 1,111,790  
c CONSULTANT FEES 20,031,821 17,207,475 2,824,346  
d CELEBRATION DENTAL EXPE 1,012,008   1,012,008  
e All other expenses 35,382,331 33,113,489 2,268,842  
25 Total functional expenses. Add lines 1 through 24e 6,033,530,855 5,939,697,746 93,833,109 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 33,177,119 1 33,834,008
2 Savings and temporary cash investments ......... 299,932,692 2 309,316,122
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 432,521,584 4 470,187,133
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ........... 168,390,011 7 149,806,858
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 61,073,372 9 72,536,431
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 404,145,185
b Less: accumulated depreciation 10b 211,694,653 164,192,194 10c 192,450,532
11 Investments—publicly traded securities . 1,786,698,145 11 1,920,415,783
12 Investments—other securities. See Part IV, line 11 ..... 996,177,106 12 1,133,390,533
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 61,480,624 15 64,634,474
16 Total assets. Add lines 1 through 15 (must equal line 33)... 4,003,642,847 16 4,346,571,874
Liabilities 17 Accounts payable and accrued expenses ..... 641,749,163 17 737,322,300
18 Grants payable ...   18  
19 Deferred revenue ......... 46,506,429 19 47,258,080
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 466,244,312 25 405,867,758
26 Total liabilities. Add lines 17 through 25.. 1,154,499,904 26 1,190,448,138
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions ..........   27  
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds ..... 0 29 0
30 Paid-in or capital surplus, or land, building or equipment fund ... 0 30 0
31 Retained earnings, endowment, accumulated income, or other funds 2,849,142,943 31 3,156,123,736
32 Total net assets or fund balances ........... 2,849,142,943 32 3,156,123,736
33 Total liabilities and net assets/fund balances ........ 4,003,642,847 33 4,346,571,874
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
6,256,981,163
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
6,033,530,855
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
223,450,308
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
2,849,142,943
5
Net unrealized gains (losses) on investments ...............
5
75,923,795
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
7,606,691
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
3,156,123,736
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
DELTA DENTAL OF CALIFORNIA
 
Employer identification number

94-1461312
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   76,817,154 38,067,533 38,749,621
d Equipment ....   50,497,137 35,495,721 15,001,416
e Other .....   276,830,894 138,131,399 138,699,495
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 192,450,532
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) INVESTMENT - OTHER SECURITIES		 1,133,390,533 F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 1,133,390,533
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
ACCRUED RETIREMENT BENEFITS 31,696,188
DEFERRED COMPENSATION PLANS 5,532,220
GROUP PREFUNDING DEPOSITS 20,299,636
REFUNDABLE BALANCES 248,218,976
DUE TO AFFILIATES 33,122,098
LONG-TERM LEASE LIABILITY 66,998,640



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 405,867,758
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 3,306,667,763
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 75,923,795
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e 75,923,795
3 Subtract line 2e from line 1.................. 3 3,230,743,968
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 3,026,237,195
c Add lines 4a and 4b.................... 4c 3,026,237,195
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 6,256,981,163
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 3,007,457,722
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 3,007,457,722
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b 3,026,073,134
c Add lines 4a and 4b..................... 4c 3,026,073,134
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 6,033,530,856
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: THE COMPANY IS A TAX-EXEMPT ORGANIZATION ORGANIZED UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND, AS SUCH, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. CURRENT ACCOUNTING GUIDANCE CLARIFIES HOW UNCERTAINTIES IN TAX POSITIONS ARE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. POSITIONS INCLUDE THOSE WITH RESPECT TO THE COMPANY'S TAX EXEMPT STATUS AND WITH RESPECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE COMPANY HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN UNCERTAINTIES REQUIRING RECOGNITION.
PART XI, LINE 4B - OTHER ADJUSTMENTS: ADMINISTRATIVE SERVICE CONTRACTS CLAIM REIMBURSEMENT REVENUE $3,015,792,404 INVESTMENT EXPENSES $9,268,722 UNRELATED BUSINESS INCOME $1,176,069
PART XII, LINE 4B - OTHER ADJUSTMENTS: CLAIMS INCURRED FOR ADMINISTRATIVE SERVICE CONTRACTS $3,015,792,404 INVESTMENT EXPENSES $9,268,722 UNRELATED BUSINESS EXPENSE $1,012,008
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  





Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
DELTA DENTAL OF CALIFORNIA
 
Employer identification number
94-1461312
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) ALAMEDA COUNTY COMMUNITY FOOD BANK
PO BOX 2599
OAKLAND,CA94614 		94-2960297 501 (C) (3) 25,000 0     SAVOR THE SEASON SPONSORSHIP
(2) AMERICAN NATIONAL RED CROSS
1663 MARKET ST
SAN FRANCISCO,CA94103 		53-0196605 501 (C) (3) 100,000 0     2025 RED CROSS GALA
(3) AMERICAN ONLINE GIVING FOUNDATION INC
PO BOX 1010
SAFETY HARBOR,FL34695 		81-0739440 501 (C) (3) 275,316 0     MONETARY GIVING, MATCHING GIFTS/REWARD SEEDING
(4) ASIAN ART MUSEUM FOUNDATION
200 LARKIN ST
SAN FRANCISCO,CA94102 		94-1704765 501 (C) (3) 6,000 0     CORPORATE MEMBERSHIP
(5) BAY AREA COUNCIL
353 SACRAMENTO ST 10TH FL
SAN FRANCISCO,CA94111 		23-7325853 501 (C) (4) 10,000 0     SPONSORSHIP OF ECONOMIC INSTITUTE RESEARCH PROJECT
(6) BLUE STAR FAMILIES INC
441 SAXONY THE HIVE/BARN 2
ENCINITAS,CA92024 		80-0369895 501 (C) (3) 45,000 0     CONTRIBUTION IN SUPPORT BLUE STAR FAMILIES CELEBRATION & CAREER PROGRAM
(7) CORPORATION OF THE FINE ARTS MUSEUMS
50 HAGIWARA TEA GARDEN DR
SAN FRANCISCO,CA94118 		94-3045948 501 (C) (3) 10,000 0     BOUQUETS TO ART SPONSORSHIP AND CORPORATE MEMBERSHIP
(8) CURE TAY-SACHS FOUNDATION INC
2409 E LUKE AVE
PHOENIX,AZ85016 		26-0256621 501 (C) (3) 10,000 0     TAKE-A-HIKE TAY SACHS 2025
(9) CURRY SENIOR CENTER
315 TURK ST
SAN FRANCISCO,CA94102 		23-7362588 501 (C) (3) 10,000 0     BLACK & WHITE GALA
(10) DELTA DENTAL COMMUNITY CARE FOUNDATION
100 FIRST ST
SAN FRANCISCO,CA94105 		37-1570764 501 (C) (3) 17,238,530 0     ENTERPRISE CONTRIBUTION TO DDCCF
(11) DISABLED AMERICAN VETERANS
9301 DIANA
EL PASO,TX79924 		31-0263158 501 (C) (4) 75,000 0     CHAMPION PARTNER CONTRIBUTION, WSC DAV SPONSORSHIP
(12) E4E RELIEF LLC
401 N TRYON ST SUITE 250
CHARLOTTE,NC28202 		87-3137387 501 (C) (3) 25,000 0     DELTA DENTAL EMPLOYEE SUPPORT FUND
(13) JACOBS & CUSHMAN SAN DIEGO FOOD BANK
9850 DISTRIBUTION AVE
SAN DIEGO,CA92121 		20-4374795 501 (C) (3) 50,000 0     HOLIDAY FOOD DRIVE 2024
(14) KEATON'S CHILD CANCER ALLIANCE
2260 DOUGLAS BLVD 140
ROSEVILLE,CA95661 		68-0406980 501 (C) (3) 10,000 0     2025 GLOW FOR GOLD GALA
(15) MOTION PICTURE AND TELEVISION FUND
23388 MULHOLLAND DR MAIL STOP 218
WOODLAND HILLS,CA91364 		95-1652916 501 (C) (3) 25,000 0     MOTION PICTURE & TELEVISION FUND HEARTBEAT OF HOLLYWOOD GOLF CLASSIC AND SPONSOR
(16) NATIONAL MILITARY FAMILY ASSOCIATION
2800 EISENHOWER AVE STE 250
ALEXANDRIA,VA22314 		52-0899384 501 (C) (3) 25,000 0     OPERATION PURPLE CAMPS
(17) OPERATING ENGINEERS SCHOLARSHIP FOUNDATION
3000 CLAYTON ROAD
CONCORD,CA94519 		94-3365632 501 (C) (3) 5,500 0     SPONSORSHIP
(18) RICHMONDERMET AID FOUNDATION
942 DIVISADERO ST STE 201
SAN FRANCISCO,CA94115 		94-3232222 501 (C) (3) 25,000 0     2024 CORPORATE SPONSORSHIP
(19) SACRAMENTO FOOD BANK & FAMILY SERVICES
1951 BELL AVE
SACRAMENTO,CA95838 		94-3315566 501 (C) (3) 17,500 0     RUN TO FEED THE HUNGRY SPONSORSHIP 2024
(20) SPECIAL OLYMPICS NORTHERN CALIFORNIA INC
3480 BUSKIRK AVE 340
PLEASANTHILL,CA94523 		68-0363121 501 (C) (3) 15,000 0     REGIONAL PARTNER SPONSORSHIP
(21) ST VINCENT SENIOR CITIZEN NUTRITION PROGRAM INC
2303 MIRMAR ST
LOS ANGELES,CA90057 		95-3696693 501 (C) (3) 15,000 0     2024 HOLLYWOOD UNDER THE STARS SPONSORSHIP
(22) ST ANTHONY FOUNDATION
150 GOLDEN GATE AVE
SAN FRANCISCO,CA94102 		94-1513140 501 (C) (3) 10,000 0     ST. ANTHONY'S ANNUAL EVENT SPONSORSHIP
(23) STUDENT HEALTH SERVICES SUPPORT FUND
333 S BEAUDRY AVE
LOS ANGELES,CA90017 		95-4262448 501 (C) (3) 10,500 0     SALUTE TO STUDENT HEALTH SPONSORSHIP, BRUSH IT UP
(24) THE MOAA FOUNDATION
201 N WASHINGTON ST
ALEXANDRIA,VA223142539 		46-4219250 501 (C) (3) 10,300 0     GOLF TOURNAMENT AND COCKTAIL HOUR SPONSORSHIP
(25) TRIUMPH CANCER FOUNDATION
947 ENTERPRISE DR LOFT B
SACRAMENTO,CA95825 		45-3968833 501 (C) (3) 15,000 0     TRIUMPH UNCORKED ANNUAL FUNDRAISER
(26) UCLA SCHOOL OF DENTISTRY
10833 LE CONTE AVE 53-038 CHS
LOS ANGELES,CA90095 		95-6006143 501 (C) (3) 10,000 0     60TH ANNIVERSARY SPONSORSHIP
(27) WARRIOR EXPEDITIONS
6621 FAIRWAY VIEW TR
ROANOKE,VA24018 		46-5201997 501 (C) (3) 20,000 0     CONTRIBUTION
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
25
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
2
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: THE ORGANIZATION AWARDS GRANTS AND PROVIDES OTHER ASSISTANCE THROUGH CONTRIBUTIONS AND/OR SPONSORSHIPS FOR PROGRAMS THAT FOSTER DENTAL HEALTH AND EDUCATION, AS WELL AS COMMUNITY SUPPORT. THROUGH THESE GRANTS, CONTRIBUTIONS AND SPONSORSHIPS, THE ORGANIZATION HELPS FINANCE HEALTH, EDUCATION, AND RESEARCH PROJECTS IN DENTISTRY, HEALTH AND HUMAN SERVICES, AND CIVIC AND/OR COMMUNITY ACTIVITIES. INDIVIDUAL GRANTS, CONTRIBUTIONS AND/OR SPONSORSHIPS WILL GENERALLY NOT EXCEED $100,000 WITH EXCEPTION OF THE CONTRIBUTION MADE TO THE DELTA DENTAL COMMUNITY CARE FOUNDATION. GRANTS WILL BE LIMITED TO ONE-YEAR PROJECTS, SUBJECT TO RENEWAL. EXCEPT IN SPECIAL CASES, AN ORGANIZATION/ENTITY WILL NOT BE ELIGIBLE FOR MORE THAN ONE GRANT DURING ANY YEAR.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
DELTA DENTAL OF CALIFORNIA
 
Employer identification number

94-1461312
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1CASTRO MICHAEL J
FORMER CEO & CHAIR 		(i)

(ii)		 251,167
-------------
0 		5,461,535
-------------
0 		420,696
-------------
0 		26,198
-------------
0 		0
-------------
0 		6,159,596
-------------
0 		0
-------------
0
2CHAVARRIA SARAH M
CEO & PRESIDENT 		(i)

(ii)		 1,291,827
-------------
0 		2,431,185
-------------
0 		331,511
-------------
0 		36,225
-------------
0 		35,243
-------------
0 		4,125,991
-------------
0 		0
-------------
0
3WEBER ALICIA F
EVP CHIEF FINANCIAL OFFICER 		(i)

(ii)		 900,019
-------------
0 		2,598,783
-------------
0 		287,672
-------------
0 		36,225
-------------
0 		22,566
-------------
0 		3,845,265
-------------
0 		0
-------------
0
4HANKINSON MICHAEL G
EVP CHIEF LEGAL COMPLIANCE OFFICER 		(i)

(ii)		 701,481
-------------
0 		2,080,736
-------------
0 		194,487
-------------
0 		36,225
-------------
0 		23,884
-------------
0 		3,036,813
-------------
0 		0
-------------
0
5TITCOMBE DOMINIC S
EVP CHIEF INFORMATION OFFICER 		(i)

(ii)		 624,719
-------------
0 		1,382,188
-------------
0 		119,348
-------------
0 		36,225
-------------
0 		35,243
-------------
0 		2,197,723
-------------
0 		0
-------------
0
6NAVID MOHAMMADREZA
EVP CHIEF RELATION AND BUS DEV OFFIC 		(i)

(ii)		 539,615
-------------
0 		844,100
-------------
0 		160,815
-------------
0 		36,225
-------------
0 		34,032
-------------
0 		1,614,787
-------------
0 		0
-------------
0
7SHERMAN BRIAN D
EVP CHIEF PEOPLE OFFICER 		(i)

(ii)		 539,663
-------------
0 		672,354
-------------
0 		97,493
-------------
0 		36,225
-------------
0 		30,421
-------------
0 		1,376,156
-------------
0 		0
-------------
0
8MANOWSKI MICHAEL
SVP CHIEF TECHNOLOGY OFFICER 		(i)

(ii)		 487,173
-------------
0 		606,647
-------------
0 		102,019
-------------
0 		36,225
-------------
0 		20,994
-------------
0 		1,253,058
-------------
0 		0
-------------
0
9SCHROEDER KURT G
EVP CHIEF MARKETING AND COMMS OFFICE 		(i)

(ii)		 474,135
-------------
0 		565,840
-------------
0 		88,212
-------------
0 		36,225
-------------
0 		30,697
-------------
0 		1,195,109
-------------
0 		0
-------------
0
10LEIBOWITZ THOMAS J
SVP CHIEF ACTUARY 		(i)

(ii)		 433,316
-------------
0 		547,958
-------------
0 		107,432
-------------
0 		36,225
-------------
0 		22,982
-------------
0 		1,147,913
-------------
0 		0
-------------
0
11FEGLEY ANDREA M
SVP LEGAL AFFAIRS 		(i)

(ii)		 432,558
-------------
0 		536,088
-------------
0 		75,673
-------------
0 		36,225
-------------
0 		20,767
-------------
0 		1,101,311
-------------
0 		0
-------------
0
12MACGILVRAY JENNIFER A
EVP CHIEF QUALITY OFFICER 		(i)

(ii)		 0
-------------
409,231 		0
-------------
446,195 		0
-------------
99,861 		0
-------------
36,225 		0
-------------
33,767 		0
-------------
1,025,279 		0
-------------
0
13PARKER EARL L JR
EVP CHIEF OPERATIONS OFFICER 		(i)

(ii)		 0
-------------
379,625 		0
-------------
496,484 		0
-------------
85,538 		0
-------------
36,225 		0
-------------
25,641 		0
-------------
1,023,513 		0
-------------
0
14BALTIS THOMAS
VP CHIEF INFORMATION SECURITY OFFICE 		(i)

(ii)		 369,930
-------------
0 		460,524
-------------
0 		65,999
-------------
0 		36,225
-------------
0 		12,117
-------------
0 		944,795
-------------
0 		0
-------------
0
15SHEETZ MARTY A
VP BUSINESS IMPLEMENTATION & CLAIMS 		(i)

(ii)		 340,214
-------------
0 		455,109
-------------
0 		76,087
-------------
0 		36,225
-------------
0 		18,388
-------------
0 		926,023
-------------
0 		0
-------------
0
16PARTHASARATHY SRIPADH
VP IT DEVELOPMENT 		(i)

(ii)		 339,540
-------------
0 		433,330
-------------
0 		81,365
-------------
0 		36,225
-------------
0 		28,949
-------------
0 		919,409
-------------
0 		0
-------------
0
17CROLEY DANIEL W
VP CHIEF DENTAL OFFICER 		(i)

(ii)		 0
-------------
364,072 		0
-------------
345,831 		0
-------------
85,090 		0
-------------
36,225 		0
-------------
33,186 		0
-------------
864,404 		0
-------------
0
18NAKAHARA EARL
EXECUTIVE RISK CONSULTANT 		(i)

(ii)		 346,372
-------------
0 		402,885
-------------
0 		33,908
-------------
0 		36,225
-------------
0 		29,920
-------------
0 		849,310
-------------
0 		0
-------------
0
19GOLDMAN EDWARD L JR
VP INFRASTRUCTURE ENGINEERING 		(i)

(ii)		 361,695
-------------
0 		359,636
-------------
0 		50,805
-------------
0 		36,225
-------------
0 		22,555
-------------
0 		830,916
-------------
0 		0
-------------
0
20MANER MICHAEL
VP SALES 		(i)

(ii)		 0
-------------
346,183 		0
-------------
327,031 		0
-------------
67,228 		0
-------------
36,225 		0
-------------
29,395 		0
-------------
806,062 		0
-------------
0
21TODI HEMANT
VP DATA ANALYTICS AND INSIGHTS 		(i)

(ii)		 354,830
-------------
0 		340,875
-------------
0 		38,323
-------------
0 		36,225
-------------
0 		30,035
-------------
0 		800,288
-------------
0 		0
-------------
0
22SBRAGIA RICHARD J
VP FINANCE - FINANCIAL OPERATIONS 		(i)

(ii)		 339,588
-------------
0 		314,947
-------------
0 		66,826
-------------
0 		36,225
-------------
0 		18,329
-------------
0 		775,915
-------------
0 		0
-------------
0
23O'TOOLE KEVIN M
DIRECTOR SALES 		(i)

(ii)		 203,951
-------------
0 		438,042
-------------
0 		57,525
-------------
0 		36,225
-------------
0 		33,863
-------------
0 		769,606
-------------
0 		0
-------------
0
24SWAMINATHAN SHANMUGA
VP ENTERPRISE ARCHITECTURE 		(i)

(ii)		 327,172
-------------
0 		308,299
-------------
0 		66,744
-------------
0 		36,225
-------------
0 		28,495
-------------
0 		766,935
-------------
0 		0
-------------
0
25NAGATA DUANE
VP PRODUCT 		(i)

(ii)		 336,473
-------------
0 		286,962
-------------
0 		75,570
-------------
0 		36,225
-------------
0 		28,924
-------------
0 		764,154
-------------
0 		0
-------------
0
26ALBUM JEFFREY M
VP PUBLIC & GOVERNMENT AFFAIRS 		(i)

(ii)		 336,024
-------------
0 		315,258
-------------
0 		43,596
-------------
0 		18,435
-------------
0 		20,215
-------------
0 		733,528
-------------
0 		0
-------------
0
27SANCHEZ WALTER
VP INTERNAL AUDIT 		(i)

(ii)		 309,054
-------------
0 		288,358
-------------
0 		63,530
-------------
0 		36,225
-------------
0 		33,657
-------------
0 		730,824
-------------
0 		0
-------------
0
28CHELES JENNIFER
VP STRATEGY INTEGRATION 		(i)

(ii)		 0
-------------
304,692 		0
-------------
301,910 		0
-------------
63,104 		0
-------------
36,225 		0
-------------
19,675 		0
-------------
725,606 		0
-------------
0
29STEELE CHRISTINA
SENIOR DIR. LEGAL SERVICES, SR ASSOC 		(i)

(ii)		 338,831
-------------
0 		247,230
-------------
0 		64,635
-------------
0 		36,225
-------------
0 		33,634
-------------
0 		720,555
-------------
0 		0
-------------
0
30KOKOSKIN BRENT
VP ENTERPRISE MARKETING 		(i)

(ii)		 326,692
-------------
0 		290,834
-------------
0 		22,957
-------------
0 		36,225
-------------
0 		33,794
-------------
0 		710,502
-------------
0 		0
-------------
0
31FERGUSON KENZIE
VP FOUNDATION & CORP SOCIAL RESP 		(i)

(ii)		 284,789
-------------
0 		267,516
-------------
0 		41,350
-------------
0 		36,225
-------------
0 		10,647
-------------
0 		640,527
-------------
0 		0
-------------
0
32HARZE CHRISTOPHER
VP FINANCE 		(i)

(ii)		 320,525
-------------
0 		218,960
-------------
0 		29,102
-------------
0 		36,225
-------------
0 		29,679
-------------
0 		634,491
-------------
0 		0
-------------
0
33USHER MARCY
VP TALENT 		(i)

(ii)		 233,077
-------------
0 		290,450
-------------
0 		55,323
-------------
0 		10,350
-------------
0 		8,871
-------------
0 		598,071
-------------
0 		0
-------------
0
34STIAK MATTHEW
DIR. CYBER RISK OPERATIONS & EVENT M 		(i)

(ii)		 302,062
-------------
0 		190,365
-------------
0 		56,201
-------------
0 		36,225
-------------
0 		1,066
-------------
0 		585,919
-------------
0 		0
-------------
0
35LOMAX CHAD
DIR. CYBER RISK SOLUTIONS 		(i)

(ii)		 301,496
-------------
0 		187,010
-------------
0 		34,753
-------------
0 		36,225
-------------
0 		22,176
-------------
0 		581,660
-------------
0 		0
-------------
0
36KAPLAN GREGORY D DDS
DIRECTOR 		(i)

(ii)		 396,034
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		396,034
-------------
0 		0
-------------
0
37LAYNE VALERIE
FORMER VP NATIONAL & SPECIAL ACCOUNT 		(i)

(ii)		 0
-------------
0 		237,977
-------------
0 		0
-------------
0 		12,037
-------------
0 		0
-------------
0 		250,014
-------------
0 		0
-------------
0
38BERGERT GLEN F
DIRECTOR 		(i)

(ii)		 181,167
-------------
36,333 		0
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		181,167
-------------
36,333 		0
-------------
0
39NASR JAMAL
FORMER VP BUSINESS PROCESS MANAGEMEN 		(i)

(ii)		 0
-------------
0 		215,028
-------------
0 		1,917
-------------
0 		0
-------------
0 		0
-------------
0 		216,945
-------------
0 		0
-------------
0
40THOLIA ASHISH
FORMER SR. DIR. STRATEGY BUSINESS DE 		(i)

(ii)		 0
-------------
0 		0
-------------
0 		201,098
-------------
0 		0
-------------
0 		0
-------------
0 		201,098
-------------
0 		0
-------------
0
41YODOWITZ HEIDI
VICE CHAIR 		(i)

(ii)		 195,441
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		195,441
-------------
0 		0
-------------
0
42O'TOOLE TERRY A
DIRECTOR 		(i)

(ii)		 183,441
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		183,441
-------------
0 		0
-------------
0
43MCCANN STEVEN F
DIRECTOR 		(i)

(ii)		 163,441
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		163,441
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A FIRST CLASS BUSINESS TRAVEL IS REIMBURSED TO THE CEO, EXECUTIVE VICE PRESIDENTS, AND SENIOR VICE PRESIDENTS. FIRST CLASS BUSINESS TRAVEL IS NOT TREATED AS TAXABLE COMPENSATION. TRAVEL FOR COMPANIONS WAS PROVIDED TO SEVEN OFFICERS AND ONE KEY EMPLOYEE. THE COST OF THIS BENEFIT WAS INCLUDED IN TAXABLE COMPENSATION. FINANCIAL AND TAX PLANNING EXPENSES ARE REIMBURSED TO EMPLOYEES AT THE DIRECTOR OR ABOVE LEVELS OF MANAGEMENT. A COMPANY POLICY OUTLINES THE MAXIMUM REIMBURSEMENT ALLOWED FOR EACH MANAGEMENT LEVEL. SEVEN OFFICERS, SIX KEY EMPLOYEES, AND ONE HIGHEST COMPENSATED EMPLOYEE RECEIVED REIMBURSEMENT IN 2024. THESE REIMBURSEMENTS ARE INCLUDED IN THE TAXABLE COMPENSATION OF THE REIMBURSED EMPLOYEES.
PART I, LINE 4A DURING 2024, ONE EXECUTIVE, ASHISH THOLIA, RECEIVED A SEVERANCE PAYMENT UPON SEPARATION FROM THE ORGANIZATION. THIS PAYMENT IS INCLUDED ON SCHEDULE J AND REPORTED IN PART II, COLUMN (B)(III).
PART I, LINE 7: THE CEO OF THE ORGANIZATION, WITH BOARD OF DIRECTORS APPROVAL, MAY GRANT AN ANNUAL BONUS TO ALL MANAGEMENT EMPLOYEES. THESE AMOUNTS ARE INCLUDED IN TAXABLE COMPENSATION. DELTA DENTAL OF CALIFORNIA MAINTAINS A LONG-TERM INCENTIVE PLAN (LTIP) FOR ELIGIBLE EMPLOYEES OF THE ORGANIZATION, LINKING COMPENSATION TO THE COMPANY'S PERFORMANCE. USING SUCCESS METRICS SUCH AS REVENUES, NET GAIN AS A PERCENTAGE OF REVENUES, AND OTHERS, ALLOWS THE COMPANY TO ACCURATELY MEASURE ITS GROWTH, INFORM ON PROGRESS OF ITS BUSINESS TRANSFORMATION, AND EMPOWER CONTINUED SUCCESS. THE LTIP IS UNFUNDED AND ALL PAYMENTS FROM THE LTIP ARE DERIVED FROM THE GAINS OF THE COMPANY. AS SUCH, THERE IS NO GUARANTEE OF INCENTIVE PAYMENTS UNDER THE LTIP. THE CEO MAKES RECOMMENDATIONS TO THE COMPENSATION COMMITTEE FOR ITS REVIEW AND APPROVAL REGARDING THE PERFORMANCE OBJECTIVES, BOTH FINANCIAL AND NON-FINANCIAL, UPON WHICH PAYMENT OF AWARDS ARE BASED AND THE TIME PERIOD DURING WHICH PERFORMANCE SHALL BE MEASURED. EACH LTIP PLAN SPANS THREE YEARS, OVERLAPPING WITH CURRENT PLANS. THESE AMOUNTS ARE INCLUDED IN TAXABLE COMPENSATION.
PART II, ROW (II): SOME OF THE ORGANIZATION'S OFFICERS ARE PAID BY A RELATED ORGANIZATION. ACCORDINGLY, THEIR COMPENSATION IS REPORTED ON ROW (II).
PART II, COLUMN B : GREGORY D. KAPLAN'S COMPENSATION IS COMPRISED OF THE FOLLOWING: $119,334 IN DELTA DENTAL OF CALIFORNIA BOARD OF DIRECTOR FEES, $192,700 IN DELTA DENTAL OF CALIFORNIA CONSULTING FEES, AND $84,000 IN CELEBRATION DENTAL CONSULTING FEES.
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
DELTA DENTAL OF CALIFORNIA
 
Employer identification number

94-1461312
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) BRENT KAPLAN FAMILY MEMBER OF A CURRENT DIRECTOR 510,072 ADMINISTRATIVE MANAGEMENT & ADVISORY SERVICES   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
DELTA DENTAL OF CALIFORNIA
 
Employer identification number

94-1461312
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS TO INCREASE THE MAXIMUM NUMBER OF DIRECTORS FROM FOURTEEN TO SIXTEEN.
FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S BYLAWS NAME TWO CLASSES OF "MEMBERS," "CORPORATE MEMBERS AND "DENTIST MEMBERS." ALL CORPORATE MEMBERS ARE ALSO DIRECTORS OF THE ORGANIZATION AND SO ARE NOT "MEMBERS" AS DEFINED IN THE INSTRUCTIONS TO FORM 990, PART VI, QUESTION 6. HOWEVER, THE ORGANIZATION'S DIRECTORS ARE ELECTED BY ITS PARENT HOLDING COMPANY BOARD OF DIRECTORS, TWO OF WHOM ARE NOT ALSO DIRECTORS OF THE ORGANIZATION AND THUS MAY BE CONSIDERED "MEMBERS" PURSUANT TO THE INSTRUCTIONS. THE DENTIST MEMBERS HAVE A RIGHT TO VOTE UPON PROPOSED CHANGES TO THE PROPORTION OF THE DENTISTS SERVING AS DIRECTORS AND CORPORATE MEMBERS, AND SO MAY BE CONSIDERED "MEMBERS" UNDER THE INSTRUCTIONS.
FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S DIRECTORS ARE ELECTED BY THE PARENT HOLDING COMPANY BOARD OF DIRECTORS, WHICH INCLUDES TWO PERSONS WHO ARE NOT ALSO DIRECTORS OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7B THE DENTIST MEMBERS HAVE A RIGHT TO VOTE ONLY UPON PROPOSED CHANGES TO THE BYLAWS PROVISIONS THAT SPECIFY THE PROPORTION OF DENTISTS AND LAY PERSONS SERVING AS DIRECTORS AND CORPORATE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S CFO AND LEGAL COUNSEL OVERSEE THE COMPLETION OF THE FORM 990, AND, PRIOR TO FILING, REVIEW IT WITH THE PRESIDENT/CEO AND WITH THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY, AND BETWEEN ANNUAL STATEMENTS IS REQUIRED TO DISCLOSE ANY NEW POSITION OR RELATIONSHIP FORMED THAT POTENTIALLY RAISES A CONFLICT OF INTEREST. LEGAL COUNSEL REVIEWS THESE DISCLOSURES AND REPORTS THE INFORMATION TO THE FULL BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PAID TO THE CEO AND EXECUTIVE VICE PRESIDENTS IS APPROVED BY THE COMPENSATION COMMITTEE OF THE ORGANIZATION. THE COMPENSATION COMMITTEE APPROVES COMPENSATION FOR THE ENSUING YEAR AFTER REVIEWING COMPARABILITY DATA PRESENTED BY AN INDEPENDENT OUTSIDE COMPENSATION CONSULTANT, AN ASSESSMENT OF EACH OFFICER'S PERFORMANCE OVER THE PRECEDING YEAR, AND THE ORGANIZATION'S PROGRAM ACCOMPLISHMENTS FOR THE PRIOR YEAR. COMPENSATION PAID TO DIRECTORS IS ALSO APPROVED BY THE COMPENSATION COMMITTEE AFTER REVIEWING COMPARABILITY DATA IN A BENCHMARKING STUDY PREPARED AND PRESENTED BY AN INDEPENDENT OUTSIDE COMPENSATION CONSULTANT RETAINED BY THE BOARD OF DIRECTORS. THESE PROCESSES WERE FOLLOWED FOR 2024 COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENT AVAILABLE TO PERSONS OR ENTITIES KNOWN TO HAVE AN INTEREST IN THE ORGANIZATION. STATUTORY FINANCIAL STATEMENTS FOR SUBSIDIARY COMPANIES ARE INCLUDED IN QUARTERLY AND ANNUAL RETURNS TO STATE DEPARTMENTS OF INSURANCE REGULATING THE ORGANIZATION WHICH RETURNS ARE AVAILABLE TO THE PUBLIC. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC.
FORM 990, PART VII; SCHEDULE J; SCHEDULE R THE ORGANIZATION, REGULATED BY THE CALIFORNIA DEPARTMENT OF MANAGED HEALTH CARE, IS A MEMBER OF THE DELTA DENTAL OF CALIFORNIA ENTERPRISE COMPANIES, WHICH INCLUDE DELTA DENTAL OF CALIFORNIA, DELTA DENTAL OF PENNSYLVANIA, AND AFFILIATED COMPANIES. THE ENTERPRISE OFFERS DENTAL COVERAGE IN ALL 50 STATES, THE DISTRICT OF COLUMBIA, PUERTO RICO, AND THE U.S. VIRGIN ISLANDS, WITH A LOCAL PRESENCE IN COMMUNITIES ACROSS THE COUNTRY, PROVIDING GROUPS AND INDIVIDUALS WITH QUALITY, COST-EFFECTIVE DENTAL INSURANCE, AND SUPERIOR CUSTOMER SERVICE. THE ENTERPRISE COMPANIES COMPRISE THE NATION'S LARGEST DENTAL BENEFITS DELIVERY SYSTEMS COVERING 27.1 MILLION ENROLLEES AND HANDLING 54 MILLION CLAIMS. TOTAL REVENUE FOR THE ENTERPRISE EXCEEDED $10.8 BILLION IN 2024. THE ORGANIZATION REPRESENTS APPROXIMATELY 58% OF TOTAL ENTERPRISE REVENUES.
FORM 990, PART XI, LINE 9: PENSION LIABILITY AND POST-RETIREMENT ADJUSTMENTS 6,214,752. INCOME FROM DISREGARDED ENTITY -164,061. NET UNREALIZED GAIN ON MARKETABLE SECURITIES 1,556,000.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
DELTA DENTAL OF CALIFORNIA
 
Employer identification number

94-1461312
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) CELEBRATION DENTAL SERVICES LLC
560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
59-3410497 		MANAGEMENT SERVICES FL     DELTA DENTAL OF CALIFORNIA
 
(2) DENTEGRA INSURANCE HOLDINGS LLC
560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
94-3386049 		HOLDING COMPANY DE     DENTEGRA INSURANCE COMPANY
 








Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)DELTA DENTAL COMMUNITY CARE FOUNDATION
560 MISSION STREET STE 1300

SAN FRANCISCO,CA94105
37-1570764 		CHARITABLE ORGANIZATION CA 501(C)(3) PF DENTEGRA GROUP INC
 
 
No
(2)DELTA DENTAL OF PENNSYLVANIA
300 CORPORATE CENTER DR STE 600

CAMP HILL,PA17011
23-1667011 		DENTAL INSURANCE PA 501(C)(4)   DENTEGRA GROUP INC
 
 
No
(3)DELTA DENTAL OF DELAWARE
300 CORPORATE CENTER DR STE 600

CAMP HILL,PA17011
51-0228088 		DENTAL INSURANCE DE 501(C)(4)   DENTEGRA GROUP INC
 
 
No
(4)DELTA DENTAL OF WEST VIRGINIA
300 CORPORATE CENTER DR STE 600

CAMP HILL,PA17011
55-0523124 		DENTAL INSURANCE WV 501(C)(4)   DENTEGRA GROUP INC
 
 
No
(5)DELTA DENTAL OF THE DISTRICT OF COLUMBIA
300 CORPORATE CENTER DR STE 600

CAMP HILL,PA17011
52-1479587 		DENTAL INSURANCE DC 501(C)(4)   DENTEGRA GROUP INC
 
 
No
(6)DELTA DENTAL OF NEW YORK
300 CORPORATE CENTER DR STE 600

CAMP HILL,PA17011
11-1980218 		DENTAL INSURANCE NY 501(C)(4)   DENTEGRA GROUP INC
 
 
No


For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) DENTEGRA GROUP INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
94-3386049 		HOLDING COMPANY DE N/A
 C         No
(2) DENTEGRA INSURANCE COMPANY

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
75-1233841 		INSURANCE COMPANY DE DDC INSURANCE HOLDINGS INC
  		C       Yes  
(3) DENTEGRA INSURANCE COMPANY OF NEW ENGLAND

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
30-0318743 		INSURANCE COMPANY MA DDC INSURANCE HOLDINGS INC
  		C       Yes  
(4) DELTA DENTAL INSURANCE COMPANY

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
94-2761537 		INSURANCE COMPANY DE DDC INSURANCE HOLDINGS INC
  		C     91.700 % Yes  
(5) ALPHA DENTAL OF NEVADA INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
88-0244893 		INSURANCE COMPANY NV DDC INSURANCE HOLDINGS INC
  		C       Yes  
(6) ALPHA DENTAL OF UTAH INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
86-0672505 		INSURANCE COMPANY UT DDC INSURANCE HOLDINGS INC
  		C       Yes  
(7) ALPHA DENTAL PROGRAMS INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
74-2447512 		INSURANCE COMPANY TX DDC INSURANCE HOLDINGS INC
  		C       Yes  
(8) ALPHA DENTAL OF ALABAMA INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
63-0796079 		INSURANCE COMPANY AL DDC INSURANCE HOLDINGS INC
  		C       Yes  
(9) ALPHA DENTAL OF NEW MEXICO INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
33-0279230 		INSURANCE COMPANY NM DDC INSURANCE HOLDINGS INC
  		C       Yes  
(10) ALPHA DENTAL OF ARIZONA INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
93-0939835 		INSURANCE COMPANY AZ DDC INSURANCE HOLDINGS INC
  		C       Yes  
(11) DELTA DENTAL OF PUERTO RICO INC

14 CALLE 2 SUITE 200
GUAYNABO   00968
RQ
66-0436769 		INSURANCE COMPANY RQ DELTA DENTAL OF CALIFORNIA
  		C     64.170 % Yes  
(12) DDC INSURANCE HOLDINGS INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
27-4251930 		HOLDING COMPANY DE DELTA DENTAL OF CALIFORNIA
  		C     100.000 % Yes  
(13) ALLIED ADMINISTRATORS INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
94-1713371 		THIRD PARTY ADMIN SERVICES CA DDC INSURANCE HOLDINGS INC
  		C       Yes  
(14) DELTA DENTAL IPA OF NEW YORK INC

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
38-4063658 		INDEPENDENT PRACTICE ASSOCIATION NY DDC INSURANCE HOLDINGS INC
  		C       Yes  
(15) EMERGE INC (FKA ORAL HEALTH INNOVATION CENTER INC)

560 MISSION STREET STE 1300
SAN FRANCISCO,CA94105
92-0778836 		ADMINISTRATIVE AND NON-CLINICAL MANAGEMENT SERVICES DE DDC INSURANCE HOLDINGS INC
  		C       Yes  
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) ALLIED ADMINISTRATORS INC

 M 3,430,978  
(2) ALLIED ADMINISTRATORS INC

 Q 26,333  
(3) ALPHA DENTAL OF ALABAMA INC

 L 25,866  
(4) ALPHA DENTAL OF ALABAMA INC

 Q 724  
(5) ALPHA DENTAL OF ARIZONA INC

 L 551,464  
(6) ALPHA DENTAL OF ARIZONA INC

 Q 942  
(7) ALPHA DENTAL OF NEVADA INC

 L 419,641  
(8) ALPHA DENTAL OF NEVADA INC

 Q 1,970  
(9) ALPHA DENTAL OF NEW MEXICO INC

 L 30,049  
(10) ALPHA DENTAL OF NEW MEXICO INC

 Q 704  
(11) ALPHA DENTAL OF UTAH INC

 L 81,404  
(12) ALPHA DENTAL OF UTAH INC

 Q 2,427  
(13) ALPHA DENTAL PROGRAMS INC

 L 6,194,114  
(14) ALPHA DENTAL PROGRAMS INC

 Q 4,873  
(15) CELEBRATION DENTAL SERVICES

 Q 1,706  
(16) DELTA DENTAL COMMUNITY CARE FOUNDATION

 B 18,229,672  
(17) DELTA DENTAL INSURANCE COMPANY

 A 1,500,000  
(18) DELTA DENTAL INSURANCE COMPANY

 L 30,322,373  
(19) DELTA DENTAL INSURANCE COMPANY

 M 71,615,647  
(20) DELTA DENTAL INSURANCE COMPANY

 P 2,536,886  
(21) DELTA DENTAL INSURANCE COMPANY

 Q 56,694,618  
(22) DELTA DENTAL OF DELAWARE

 Q 47,738  
(23) DELTA DENTAL OF DISTRICT OF COLUMBIA

 Q 31,286  
(24) DELTA DENTAL OF NEW YORK

 L 628,960  
(25) DELTA DENTAL OF NEW YORK

 Q 598,591  
(26) DELTA DENTAL OF PENNSYLVANIA

 L 33,051,931  
(27) DELTA DENTAL OF PENNSYLVANIA

 M 11,034,533  
(28) DELTA DENTAL OF PENNSYLVANIA

 P 1,729,809  
(29) DELTA DENTAL OF PENNSYLVANIA

 Q 21,163,111  
(30) DELTA DENTAL OF PUERTO RICO

 L 747,600  
(31) DELTA DENTAL OF PUERTO RICO

 M 293,619  
(32) DELTA DENTAL OF PUERTO RICO

 P 85,240  
(33) DELTA DENTAL OF PUERTO RICO

 Q 1,039,884  
(34) DELTA DENTAL OF WEST VIRGINIA

 Q 28,649  
(35) DENTEGRA INSURANCE COMPANY

 A 900,000  
(36) DENTEGRA INSURANCE COMPANY

 L 4,717,051  
(37) DENTEGRA INSURANCE COMPANY

 M 13,156,214  
(38) DENTEGRA INSURANCE COMPANY

 P 2,412,131  
(39) DENTEGRA INSURANCE COMPANY

 Q 156,647  
(40) DENTEGRA INSURANCE COMPANY - NE

 M 277,114  
(41) DENTEGRA INSURANCE COMPANY - NE

 Q 3,329  
(42) EMERGE INC (FKA ORAL HEALTH INNOVATION CENTER INC)

 Q 6,783,619  
(43) EMERGE INC (FKA ORAL HEALTH INNOVATION CENTER INC)

 B 30,000,000  
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version: