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 KENTUCKY INC
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
10100 LINN STATION ROAD NO 700
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
LOUISVILLE, KY40223
D Employer identification number

61-0659432
E Telephone number

G Gross receipts $ 217,078,149
F Name and address of principal officer:
J JUDE THOMPSON
10100 LINN STATION ROAD NO 700
LOUISVILLE,KY40223
I
Tax-exempt status: ( 4 ) (insert no.) or
J
Website:
WWW.DELTADENTALKY.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: 1966
M State of legal domicile: KY
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: DELTA DENTAL OF KENTUCKY'S ("DDKY") OVERARCHING MISSION IS EVERYONE DESERVES A HAPPY & HEALTHY SMILE. DDKY HAS ALWAYS BEEN THE LEADER IN THE MARKETS WE SERVE, TO DELIVER UNMATCHED QUALITY AND VALUE IN OUR PROGRAMS AND SERVICES, AND TO VIGOROUSLY PROMOTE THE IMPORTANCE OF ORAL HEALTH AS AN ESSENTIAL PART OF OVERALL HEALTH.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 11
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 10
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 97
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 9,852,679
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 599,649
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 182,112,934 194,319,167
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 401,564 2,481,568
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -446,105 -365,407
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 182,068,393 196,435,328
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 5,866,087 2,639,506
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 136,793,897 148,095,818
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 14,944,593 14,309,576
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 25,179,021 25,056,545
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 182,783,598 190,101,445
19 Revenue less expenses. Subtract line 18 from line 12....... -715,205 6,333,883
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 127,826,614 140,030,772
21 Total liabilities (Part X, line 26)............. 21,001,570 23,469,967
22 Net assets or fund balances. Subtract line 21 from line 20..... 106,825,044 116,560,805
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: DELTA DENTAL OF KENTUCKY'S ("DDKY") OVERARCHING MISSION IS EVERYONE DESERVES A HAPPY & HEALTHY SMILE. DDKY HAS ALWAYS BEEN THE LEADER IN THE MARKETS WE SERVE, TO DELIVER UNMATCHED QUALITY AND VALUE IN OUR PROGRAMS AND SERVICES, AND TO VIGOROUSLY PROMOTE THE IMPORTANCE OF ORAL HEALTH AS AN ESSENTIAL PART OF OVERALL HEALTH.
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 $ 183,821,085 including grants of $ 2,639,506 ) (Revenue $ 184,466,488 )
FOR CLOSE TO SIX DECADES, DELTA DENTAL OF KENTUCKY HAS HELPED PROMOTE HEALTHY SMILES FOR ITS MEMBERS BY DESIGNING AND ADMINISTERING INNOVATIVE, COST-EFFECTIVE DENTAL & VISION BENEFIT PROGRAMS. THESE PLANS MEET MEMBERS' COST-OBJECTIVES WHILE IMPROVING AND MAINTAINING THEIR HEALTH. DELTA DENTAL OF KENTUCKY IS DEDICATED TO ITS MEMBERS AND ENSURES SUPERIOR CUSTOMER SERVICE. DELTA DENTAL OF KENTUCKY OPERATES THE LARGEST DENTAL NETWORKS WITH 89% OF PARTICIPATION AMONG KENTUCKY DENTISTS. DELTA DENTAL'S TWO LARGE NETWORKS, DELTA DENTAL PPO AND DELTA DENTAL PREMIER, GIVE MEMBERS ADDED PROTECTION BY GUARANTEEING THAT PARTICIPATING DENTISTS HAVE AGREED TO ACCEPT THE ALLOWABLE AMOUNT NEGOTIATED BY DELTA DENTAL AS PAYMENT FOR COVERED SERVICES. DELTA DENTAL'S DENTIST-CREDENTIALING PROGRAM, COST MANAGEMENT POLICIES AND FEE REDUCTION AGREEMENTS WITH PARTICIPATING DENTISTS HELP MEMBERS RECEIVE QUALITY DENTISTRY AND BEST DENTAL OUTCOMES. IN EARLY 2020, DELTA DENTAL EXPANDED INTO ADDITIONAL ANCILLARY LINES OFFERING GROUP LIFE AND DISABILITY COVERAGE. ENSURING OUR MISSION OF HAPPY AND HEALTHY SMILES IS A CORE COMPONENT OF DELTA DENTAL OF KENTUCKY, A SEPARATE ACCOUNT WAS ESTABLISHED AT THE COMMUNITY FOUNDATION OF LOUISVILLE IN 2003 WHICH IS FUNDED ANNUALLY FOR GIVING PURPOSES. SINCE THE INCEPTION OF THE COMMUNITY FOUNDATION OF LOUISVILLE ACCOUNT IN 2003, THE CORPORATE PHILANTHROPIC GIVING HAS PROVIDED OVER $27 MILLION IN GRANTS TO OVER 200 ORGANIZATIONS. IN 2024, DONATIONS TOTALED $2.37 MILLION AND WERE USED TO SUPPORT 116 ORGANIZATIONS THROUGH KENTUCKY. THESE DONATIONS FUNDED 22 DENTAL CLINICS ACROSS THE COMMONWEALTH AND 70% OF THESE DOLLARS WERE GRANTED TO ORGANIZATIONS PROVIDING DENTAL CARE AND ORAL HEALTH EDUCATION TO UNDERSERVED POPULATIONS.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses183,821,085
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
 
No
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 IIIClick to see attachment
List of Attached Documents:
// Content
..
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 I.........................
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 II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
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 IV..............
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 VIII.......
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
Yes
 
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 XII......................
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........
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
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
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 ....
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.......................
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 II...........
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 III.........................
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......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
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
 
No
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 VI
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
26,013
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
97
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
11
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
10
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
Yes
 
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
 
No
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
 
No
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
 
No
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:
CHRISTOPHER W GREEN CFO10100 LINN STATION ROAD STE 700   LOUISVILLE,KY40223 (502) 736-4653
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) DIANE CORNWELL CPA......................................................................
CHAIR
 4.0
.................
0.0 		X   X       35,175 0 0
(2) J JUDE THOMPSON......................................................................
PRESIDENT, CEO
 40.0
.................
1.0 		X   X       1,123,759 0 69,313
(3) RODNEY A JACKSON DMD......................................................................
DIRECTOR
 4.0
.................
5.0 		X   X       37,096 14,581 0
(4) GREGORY V HALL......................................................................
DIRECTOR
 2.0
.................
0.0 		X           21,925 0 0
(5) J DAVID SMITH JR......................................................................
DIRECTOR
 4.0
.................
5.0 		X           21,425 14,581 0
(6) JAMES E GEISLER......................................................................
DIRECTOR
 2.0
.................
0.0 		X           3,300 0 0
(7) MICHAEL CHILDERS DMD......................................................................
DIRECTOR - PART YEAR
 4.0
.................
1.0 		X           0 0 0
(8) PAULA P GRISANTI......................................................................
DIRECTOR
 2.0
.................
0.0 		X           20,925 0 0
(9) RANDALL F DYER JR......................................................................
DIRECTOR
 2.0
.................
1.0 		X           30,153 0 0
(10) REBECCA L PHILLIPS......................................................................
DIRECTOR
 2.0
.................
1.0 		X           28,875 6,300 0
(11) ROBERT T MCINTIRE......................................................................
DIRECTOR
 2.0
.................
1.0 		X           20,925 0 0
(12) STEVE S REED......................................................................
VICE CHAIR
 2.0
.................
0.0 		X           28,925 0 0
(13) ANGELA ZUVON NENNI......................................................................
VP/CAO
 40.0
.................
1.0 		    X       689,867 0 57,006
(14) BRIAN D HART......................................................................
VP/CRO
 40.0
.................
1.0 		    X       795,312 0 62,069
(15) CHRISTOPHER W GREEN......................................................................
VP/CFO
 40.0
.................
1.0 		    X       683,912 0 57,697
(16) DANIELLE JACKSON......................................................................
GENERAL COUNSEL, SECRETARY & CHIEF COMPLIANCE OFFICER
 40.0
.................
0.0 		    X       349,762 0 61,587
(17) JEFFREY D DUES......................................................................
DIRECTOR, ACCOUNT MGMT
 40.0
.................
0.0 		        X   261,672 0 44,892
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) JEREMY POSTON........................................................................
MANAGER, SALES
 40.0
.......................0.0 		        X   208,042 0 50,219
(19) KASSANDRA L KULB........................................................................
DIRECTOR, DENTAL
 40.0
.......................0.0 		        X   241,619 0 51,653
(20) LAURA F WINCE........................................................................
DIRECTOR, MARKETING
 40.0
.......................0.0 		        X   233,080 0 54,435
(21) MARGARET HAWKINS........................................................................
DIRECTOR, FINANCIAL REPORTING
 40.0
.......................0.0 		        X   194,695 0 51,026


















1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 5,030,444 35,462 559,897
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 27
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
 
No
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
DELTA DENTAL PLAN OF MICHIGAN

PO BOX 30416
LANSING,MI48909 		ADMINISTRATIVE SERVICES 5,180,087
BAKER TILLY US LLP

1200 ABINGTON EXECUTIVE PARK
CLARKS SUMMIT,PA18411 		CONSULTING SERVICES 948,900
ASSURED PARTNERS

2305 RIVER ROAD
LOUISVILLE,KY40206 		BENEFITS CONSULTING 772,135
HOUCHENS INSURANCE GROUP

1750 SCOTTSVILLE ROAD STE 4
BOWLING GREEN,KY42104 		BENEFITS CONSULTING 696,248
SKYGEN

N92 W14612 ANTHONY AVENUE
MENOMONEE,WI53051 		SOFTWARE & CONSULTING 693,857
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 26
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 0
Program Service RevenueAmt Business Code
2a DENTAL CARE REVENUE 524114 184,472,741 184,472,741    
b VISION INSURANCE REVENUE 524114 9,852,679   9,852,679  
c OTHER FEES 561000 -6,253 -6,253    
d
e
f All other program service revenue. 0 0 0 0
g Total. Add lines 2a–2f ..... 194,319,167
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 2,136,355     2,136,355
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 1,030,974 0
b Less: rental expenses 6b 1,396,381  
c Rental income or (loss) 6c -365,407 0
d Net rental income or (loss)....... -365,407     -365,407
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 19,591,653 0
b Less: cost or other basis and sales expenses 7b 19,205,306 41,134
c Gain or (loss) 7c 386,347 -41,134
d Net gain or (loss)......... 345,213     345,213
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            
b            
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... 0
12 Total revenue. See instructions..... 196,435,328 184,466,488 9,852,679 2,116,161
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 .... 2,639,506 2,639,506
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 ....... 148,095,818 148,095,818
5 Compensation of current officers, directors, trustees, and key employees ........... 3,538,934 1,076,141 2,462,793  
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........ 7,501,026 7,501,026    
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 935,049 935,049    
9 Other employee benefits ....... 1,703,267 1,703,267    
10 Payroll taxes ........... 631,300 486,101 145,199  
11 Fees for services (non-employees):        
a Management ...... 704,719   704,719  
b Legal ......... 186,464   186,464  
c Accounting ........... 155,398   155,398  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 207,951   207,951  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 0 0 0 0
12 Advertising and promotion .... 1,016,057 914,451 101,606  
13 Office expenses ....... 2,324,288 1,510,788 813,500  
14 Information technology ...... 1,213,545 1,213,545    
15 Royalties ..        
16 Occupancy ........... 1,020,138 887,520 132,618  
17 Travel ............ 2,260,364 1,130,182 1,130,182  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 22,478 13,487 8,991  
20 Interest ........... 41 41    
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 320,917 288,825 32,092  
23 Insurance ... 191,428   191,428  
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 COMMISSIONS 11,069,665 11,069,665    
b PROCESSING FEES 3,008,186 3,008,186    
c POSTAGE & SHIPPING 741,949 734,530 7,419  
d FEDERAL TAXES 110,362 110,362    
e All other expenses 502,595 502,595 0 0
25 Total functional expenses. Add lines 1 through 24e 190,101,445 183,821,085 6,280,360 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 ........ 7,725,152 1 9,063,156
2 Savings and temporary cash investments ......... 5,388,716 2 916,043
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 6,144,147 4 11,909,278
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 .......
0 5 0
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) ...
0 6 0
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 382,186 9 697,302
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 25,209,579
b Less: accumulated depreciation 10b 7,434,990 15,388,098 10c 17,774,589
11 Investments—publicly traded securities . 27,743,909 11 28,254,951
12 Investments—other securities. See Part IV, line 11 ..... 48,478,425 12 55,715,811
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 16,575,981 15 15,699,642
16 Total assets. Add lines 1 through 15 (must equal line 33)... 127,826,614 16 140,030,772
Liabilities 17 Accounts payable and accrued expenses ..... 6,180,347 17 5,629,518
18 Grants payable ...   18  
19 Deferred revenue ......... 1,642,823 19 2,662,635
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 .........
0 22 0
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 13,178,400 25 15,177,814
26 Total liabilities. Add lines 17 through 25.. 21,001,570 26 23,469,967
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 .......... 106,825,044 27 116,560,805
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 .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 106,825,044 32 116,560,805
33 Total liabilities and net assets/fund balances ........ 127,826,614 33 140,030,772
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
196,435,328
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
190,101,445
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
6,333,883
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
106,825,044
5
Net unrealized gains (losses) on investments ...............
5
5,802,830
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
-2,400,952
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
116,560,805
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: 24020961
Software Version: 2024v5.1
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 KENTUCKY INC
 
Employer identification number

61-0659432
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 .....   830,000 830,000
b Buildings ....   12,280,448 5,726,757 6,553,691
c Leasehold improvements   697,746 215,868 481,878
d Equipment ....   1,586,061 1,281,339 304,722
e Other .....   9,815,324 211,026 9,604,298
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 17,774,589
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........ 45,872,972 F
(3) Other
(A) Closely-held equity interests		 45,872,972 F

(B) Financial derivatives		    

(C) INVESTMENT - DENTAL CHOICE, INC.		 9,842,839 F
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 55,715,811
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)ACCRUED INVESTMENT INCOME 210,083
(2)457(B) PLAN 1,053,972
(3)INVESTMENT - RHC 10,407,817
(4)LEASED ASSETS, NET 4,027,770
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 15,699,642
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  
Federal Income Taxes  
ESTIMATED CLAIMS LIABILITY 8,505,273
457(B) PLAN 1,051,570
ACCRUED COMMISSIONS 1,584,534
LEASE LIABILITY 4,036,437




Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 15,177,814
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  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1.................. 3 0
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 0
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 0
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  
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 0
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 0
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 0
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 0
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
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION APPLIES FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES (ASC 740), WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A COMPANY'S FINANCIAL STATEMENTS. ASC 740 PRESCRIBES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN. UNDER ASC 740, TAX POSITIONS WILL BE EVALUATED FOR RECOGNITION, DERECOGNITION, AND MEASUREMENT USING CONSISTENT CRITERIA AND WILL PROVIDE MORE INFORMATION ABOUT THE UNCERTAINTY IN INCOME TAX ASSETS AND LIABILITIES. THE ORGANIZATION HAS DETERMINED THAT IT DOESN'T HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 OR DECEMBER 31, 2023.
Schedule D (Form 990) (Rev. 1-2025)


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Software Version: 2024v5.1





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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 KENTUCKY INC
 
Employer identification number
61-0659432
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) AMERICAN CANCER SOCIETY
PO BOX 2167
LEXINGTON,KY40588 		13-1788491 501C3 10,000 0 CASH N/A SPONSORSHIP - EVENT
(2) AMERICAN HEART ASSOCIATION
240 WHITTINGTON PARKWAY
LOUISVILLE,KY40222 		13-5613797 501C3 13,000 0 CASH N/A SPONSORSHIP - EVENT
(3) AMERICAN JUNIOR GOLF ASSOCIATION
1980 SPORTS CLUB DRIVE
BRASELTON,GA30517 		58-1433914 501C3 20,000 0 CASH N/A SPONSORSHIP - EVENT
(4) BOURBON CRUSADERS INC
3423 AVERY LANE
CINCINNATI,OH45208 		87-1372821 501C3 19,000 0 CASH N/A DONATION
(5) CARDINAL ATHLETIC FOUNDATION
2100 D FLOYD ST
LOUISVILLE,KY40208 		GOVT 16,000 0 CASH N/A DONATION - SOUTHERN FOODWAYS ALLIANCE
(6) DELTA DENTAL OF KENTUCKY FOUNDATION
10100 LINN STATION ROAD
LOUISVILLE,KY40223 		87-4045357 501C3 2,102,000 0 CASH N/A DONATION TO FOUNDATION
(7) DELTA DENTAL PLANS ASSOCIATION
222 W MERCHANDISE MART PLZ
STE 631
CHICAGO,IL60654 		36-2551984 501C6 14,095 0 CASH N/A VARIOUS NOT-FOR-PROFITS
(8) EKU ATHLETICS
521 LANCASTER AVE
COMMONWEALTH HALL 1213
RICHMOND,KY40475 		GOVT 7,500 0 CASH N/A SPONSORSHIP - EVENT
(9) E-RIDES LLC
3021 SHERBROOKE ROAD
LOUISVILLE,KY40205 		85-3754744 N/A 37,062 0 CASH N/A DONATION E-BIKES FOR GE
(10) FELLOWSHIP OF CHRISTIAN ATHLETES
406 BLANKENBAKER PKWY STE G
LOUISVILLE,KY40243 		44-0610626 501C3 10,000 0 CASH N/A SPONSORSHIP - EVENT
(11) FIRST TEE LOUISVILLE
460 NORTHWESTERN PARKWAY
LOUISVILLE,KY40212 		20-0977578 501C3 20,000 0 CASH N/A DONATION - GENERAL OPS
(12) FREEDOM LAKE INC
2005 ASCENDER COURT
LOUISVILLE,KY40245 		81-2739074 501C3 12,500 0 CASH N/A SPONSORSHIP - EVENT
(13) GREATER LOUISVILLE INC
101 SOUTH 5TH STREET SUITE 2300
LOUISVILLE,KY40202 		61-0434089 501C3 45,700 0 CASH N/A SPONSORSHIP - EVENT
(14) GREATER LOUISVILLE UK ALUMNI ASSOCIATION
PO BOX 6838
LOUISVILLE,KY40206 		N/A 10,000 0 CASH N/A SPONSORSHIP - EVENT
(15) KENTUCKY BOURBON COUNTRY
7731 UPTON OXMOOR LN 202
LOUISVILLE,KY40222 		N/A 50,000 0 CASH N/A SPONSORSHIP - EVENT
(16) KENTUCKY DERBY MUSEUM
704 CENTRAL AVENUE
LOUISVILLE,KY40208 		31-1023459 501C3 12,200 0 CASH N/A SPONSORSHIP - EVENT
(17) KENTUCKY PERFORMING ARTS FOUNDATION
501 WEST MAIN STREET
LOUISVILLE,KY40202 		31-0999046 501C3 10,000 0 CASH N/A SPONSORSHIP - EVENT
(18) LOUISVILLE BATS
401 EAST MAIN ST
LOUISVILLE,KY40202 		93-4088233 N/A 12,500 0 CASH N/A SPONSORSHIP - EVENT
(19) MEDICINAL WHISKEY CHARITY INC
101 CLUB FOREST LANE
GREENVILLE,SC29605 		85-4228712 501C3 15,000 0 CASH N/A SPONSORSHIP - EVENT
(20) ROBBIE VALENTINE BASKETBALL CAMPS
14416 HALDEN RIDGE WAY
LOUISVILLE,KY40245 		N/A 18,500 0 CASH N/A SPONSORSHIP - EVENT
(21) UNBRIDLED CHARITABLE FOUNDATION INC
310 BLANKENBAKER LANE
LOUISVILLE,KY40207 		46-2090072 501C3 8,700 0 CASH N/A SPONSORSHIP - EVENT
(22) UNIVERSITY OF LOUISVILLE FOUNDATION INC
PO BOX 772050
CHICAGO,IL606772050 		23-7078461 501C3 10,000 0 CASH N/A DONATIONS - EVENT
(23) USA CARES INC
11760 COMMONWEALTH DRIVE
LOUISVILLE,KY40299 		05-0588761 501C3 12,800 0 CASH N/A SPONSORSHIPS - EVENT
(24) V-SOFT CARES
2550 EASTPOINT PARKWAY SUITE 300
LOUISVILLE,KY40223 		82-5207711 501C3 12,500 0 CASH N/A SPONSORSHIP - EVENT
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
18
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
6
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
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds ALL GRANTS ARE MANAGED THROUGH THE DELTA DENTAL OF KENTUCKY FOUNDATION, A PRIVATE FOUNDATION CONTROLLED BY DELTA DENTAL OF KENTUCKY. GRANTS ARE MADE AND MONITORED UNDER A BOARD APPROVED CORPORATE POLICY WHICH SETS OUT THE GRANT CRITERIA, INCLUDING PROCESSES FOR APPROVAL, DISTRIBUTION, AND MONITORING. THE GRANT APPROVAL COMMITTEE CONSISTS OF THE PHILANTHROPY AND COMMUNICATIONS MANAGER, DIRECTOR OF MARKETING AND EXECUTIVE TEAM MEMBERS. GRANTS MUST BE SUBMITTED ON SPECIFIED FORMS WHICH REQUIRE INFORMATION ABOUT THE GRANTEE ORGANIZATION AND HOW THE GRANTS WILL BE USED. GRANTEE ORGANIZATIONS MUST PERIODICALLY REPORT ON HOW THE FUNDS HAVE BEEN UTILIZED AND CERTIFY THAT FUNDS ARE DISBURSED IN ACCORDANCE WITH THE APPROVED GRANT APPLICATION. THESE REPORTS ARE REGULARLY REVIEWED BY COMPANY STAFF AND SUMMARIZED FOR THE GRANT COMMITTEE. THE COMMITTEE REVIEWS THE REPORTS AT LEAST QUARTERLY AND COMMUNICATES QUESTIONS OR CONCERNS BACK TO THE GRANTEE ORGANIZATION.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID: 24020961
Software Version: 2024v5.1


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 KENTUCKY INC
 
Employer identification number

61-0659432
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
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
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
1J JUDE THOMPSON
PRESIDENT, CEO 		(i)

(ii)		 536,712
-------------
0 		497,880
-------------
0 		89,167
-------------
0 		33,770
-------------
0 		35,543
-------------
0 		1,193,072
-------------
0 		8,196
-------------
0
2CHRISTOPHER W GREEN
VP/CFO 		(i)

(ii)		 362,931
-------------
0 		286,868
-------------
0 		34,113
-------------
0 		35,340
-------------
0 		22,357
-------------
0 		741,609
-------------
0 		31,915
-------------
0
3BRIAN D HART
VP/CRO 		(i)

(ii)		 417,973
-------------
0 		331,001
-------------
0 		46,338
-------------
0 		32,048
-------------
0 		30,021
-------------
0 		857,381
-------------
0 		37,450
-------------
0
4DANIELLE JACKSON
GENERAL COUNSEL, SECRETARY & CHIEF COMPLIANCE OFFICER 		(i)

(ii)		 281,407
-------------
0 		68,355
-------------
0 		0
-------------
0 		30,153
-------------
0 		31,434
-------------
0 		411,349
-------------
0 		0
-------------
0
5ANGELA ZUVON NENNI
VP/CAO 		(i)

(ii)		 362,379
-------------
0 		286,868
-------------
0 		40,620
-------------
0 		35,340
-------------
0 		21,666
-------------
0 		746,873
-------------
0 		32,621
-------------
0
6JEFFREY D DUES
DIRECTOR, ACCOUNT MGMT 		(i)

(ii)		 102,422
-------------
0 		159,250
-------------
0 		0
-------------
0 		26,071
-------------
0 		18,821
-------------
0 		306,564
-------------
0 		0
-------------
0
7MARGARET HAWKINS
DIRECTOR, FINANCIAL REPORTING 		(i)

(ii)		 130,689
-------------
0 		62,948
-------------
0 		1,058
-------------
0 		21,151
-------------
0 		29,875
-------------
0 		245,721
-------------
0 		0
-------------
0
8KASSANDRA L KULB
DIRECTOR, DENTAL 		(i)

(ii)		 160,903
-------------
0 		80,716
-------------
0 		0
-------------
0 		22,253
-------------
0 		29,400
-------------
0 		293,272
-------------
0 		0
-------------
0
9JEREMY POSTON
MANAGER, SALES 		(i)

(ii)		 69,512
-------------
0 		138,530
-------------
0 		0
-------------
0 		20,507
-------------
0 		29,712
-------------
0 		258,261
-------------
0 		0
-------------
0
10LAURA F WINCE
DIRECTOR, MARKETING 		(i)

(ii)		 156,221
-------------
0 		76,859
-------------
0 		0
-------------
0 		24,866
-------------
0 		29,569
-------------
0 		287,515
-------------
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
Schedule J, Part I, Line 1a Travel for companions ON THE OCCASION THAT EXPENSES FOR TRAVEL COMPANIONS IS REIMBURSED, IT MUST BE APPROVED BY THE INDIVIDUALS SUPERVISOR.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees MEMBERSHIP DUES TO SOCIAL CLUBS ARE LESS THAN $10,000 PER YEAR AND THESE MEMBERSHIPS ARE PRIMARILY USED FOR BUSINESS PURPOSES.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan DELTA DENTAL OF KENTUCKY, INC. MAINTAINS A RETENTION BONUS AGREEMENT WITH A SELECT GROUP OF EXECUTIVES OF THE ORGANIZATION. THE BONUS AGREEMENT IS A NONQUALIFIED DEFERRED COMPENSATION PLAN THAT IS INTENDED TO COMPLY WITH SECTION 457(F) OF THE INTERNAL REVENUE CODE. BENEFITS UNDER THIS AGREEMENT ARE SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE AND ARE TAXABLE TO THE PARTICIPATING EXECUTIVES WHEN SUCH AMOUNTS ARE VESTED. J. JUDE THOMPSON IS THE ONLY EXECUTIVE TO PARTICIPATE IN THE RETENTION BONUS AGREEMENT. J. JUDE THOMPSON VESTS ANNUALLY AND IS PAID ANNUALLY.
Schedule J, Part I, Line 7 Non-fixed payments AS INDICATED IN SCHEDULE J, PART II, TOP MANAGEMENT OFFICIALS RECEIVED A BONUS BASED UPON EMPLOYEE PERFORMANCE AND THE FINANCIAL RESULTS OF THE ORGANIZATION AS COMPARED TO BUDGET. THIS BONUS WAS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD.
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1
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 KENTUCKY INC
 
Employer identification number

61-0659432
Return Reference Explanation
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons DIANE CORNWELL IS THE FRACTIONAL CFO FOR AN ORGANIZATION IN WHICH PAULA GRISANTI IS THE EXECUTIVE DIRECTOR. - Business relationship
Form 990, Part VI, Line 6 Classes of members or stockholders EFFECTIVE JULY 1, 2009 RENAISSANCE HEALTH SERVICE CORPORATION BECAME THE SOLE CORPORATE MEMBER OF DELTA DENTAL OF KENTUCKY.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body PURSUANT TO AN AFFILIATION AGREEMENT BETWEEN DDKY AND RENAISSANCE HEALTH SERVICE CORP ("RHSC"), RHSC IS THE SOLE VOTING MEMBER OF DELTA DENTAL OF KENTUCKY, INC. ("DDKY"). UNDER THE TERMS OF THAT AGREEMENT THE DDKY BOARD OF DIRECTORS (THE "BOARD") SELECTS DIRECTOR CANDIDATES AND SUBMITS ITS RECOMMENDATIONS TO RHSC, SUBJECT ONLY TO "JUST CAUSE" REVIEW BY RHSC. RHSC CAN REJECT PROPOSED DDKY BOARD CANDIDATES FOR "JUST CAUSE" AS DEFINED IN THE AGREEMENT. OTHERWISE, RHSC MUST APPROVE ALL THE BOARD CANDIDATES PROPOSED BY THE DDKY BOARD. PURSUANT TO THE TERMS OF THE AGREEMENT, DDKY HAS THE RIGHT TO ELECT A NUMBER OF DIRECTORS TO THE RHSC BOARD. AS OF 12/31/2021, DDKY HAS APPOINTED ONE MEMBER OF ITS BOARD TO SIT ON THE RHSC BOARD.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders RHSC MUST APPROVE ANY TRANSFER OF ASSETS, INVESTMENTS, LOANS, GUARANTIES OR EXPENDITURES WHICH EXCEEDS TEN PERCENT OF DDKY'S NET ASSETS. RHSC MUST APPROVE THE FOLLOWING CHANGES TO THE DDKY BYLAWS: THE IDENTITY, QUALIFICATION OR RIGHTS OF DDKY'S VOTING MEMBER, THE QUALIFICATIONS, CLASSIFICATIONS, TERMS OF OFFICE OR PERMISSIBLE NUMBER OF DIRECTORS ON DDKY'S BOARD OR ANY LIMITATION ON THE RIGHTS OR AUTHORITY OF THE DDKY BOARD CONTAINED IN DDKY'S ORGANIZATIONAL DOCUMENTS.
Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS FIRST REVIEWED INTERNALLY BY THE VICE PRESIDENT AND CFO, CORPORATE COUNSEL AND CEO. A DRAFT IS THEN PROVIDED TO THE AUDIT AND FINANCE CHAIRPERSON FOR REVIEW. PRIOR TO FILING, A COPY OF THE FINAL FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS.
Form 990, Part VI, Line 12c Conflict of interest policy OFFICERS, DIRECTORS AND KEY EMPLOYEES MUST COMPLETE AND SUBMIT A CONFLICT OF INTEREST DISCLOSURE ANNUALLY. THESE FORMS ARE REVIEWED BY THE CEO, THE CORPORATE COMPLIANCE OFFICER, AND A REPORT IS MADE TO THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE REVIEWS ALL POTENTIAL CONFLICTS TO DETERMINE IF THE CONFLICTS REPRESENT MATERIAL FINANCIAL RISK TO THE COMPANY AND TAKES ANY ACTION NECESSARY TO RESOLVE OR MITIGATE THE EFFECT OF THE CONFLICTS. WHEN A CONFLICT EXISTS AMONG THE VOTING BOARD MEMBERS, THAT BOARD MEMBER WILL ABSTAIN FROM VOTING ON THE CONFLICTED ISSUE. ALL EMPLOYEES AND DIRECTORS ARE ADVISED ANNUALLY OF THE REQUIREMENT TO REPORT ANY POTENTIAL CONFLICTS OF INTEREST AS THEY OCCUR. EMPLOYEES AND DIRECTORS MAY ALSO MAKE ANONYMOUS REPORTS OF ANY VIOLATIONS OF CORPORATE POLICIES THROUGH A DEDICATED WHISTLEBLOWER SYSTEM ADMINISTERED BY A THIRD PARTY.
Form 990, Part VI, Line 15a Process to establish compensation of top management official CEO COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE PROCESS IS PERFORMED, AT A MINIMUM, ANNUALLY. COMPENSATION WAS LAST REVIEWED BY DELTA DENTAL OF KENTUCKY'S COMPENSATION COMMITTEE IN THE FIRST QUARTER OF 2024. THE COMMITTEE IS MADE UP OF BOARD MEMBERS. THE COMMITTEE UTILIZES CERTAIN COMPENSATION SURVEYS AND OUTSIDE CONSULTANTS ARE ENGAGED AS NEEDED.
Form 990, Part VI, Line 15b Process to establish compensation of other employees OTHER OFFICERS COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE PROCESS IS PERFORMED, AT A MINIMUM, ANNUALLY. COMPENSATION WAS LAST REVIEWED BY DELTA DENTAL OF KENTUCKY'S COMPENSATION COMMITTEE IN THE FIRST QUARTER OF 2024. THE COMMITTEE IS MADE UP OF BOARD MEMBERS. THE COMMITTEE UTILIZES CERTAIN COMPENSATION SURVEYS AND OUTSIDE CONSULTANTS ARE ENGAGED AS NEEDED.
Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE FILED WITH THE KENTUCKY DEPARTMENT OF INSURANCE AND ARE AVAILABLE FOR INSPECTION BY THE PUBLIC THROUGH THAT AGENCY. ADDITIONALLY, THE COMPANY MAKES ORGANIZATIONAL DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE AT NO COST UPON RECEIPT OF A WRITTEN REQUEST.
Form 990, Part VII, Section A CERTAIN EMPLOYEES ARE OFFICERS OF MULTIPLE COMPANIES WITHIN THE LARGER ORGANIZATION. THE AVERAGE HOURS WORKED REFLECTS APPROXIMATE TIME SPENT IN EACH OF THOSE INDIVIDUAL COMPANIES. WHILE THE HOURS ARE ALLOCATED TO INDIVIDUAL COMPANIES, MUCH OF THE OFFICERS' TIME IS SPENT WORKING ON ISSUES THAT IMPACT THE ENTIRE ORGANIZATION, NOT JUST ONE COMPANY. COMPENSATION IS REPORTED IN FULL TO AGREE TO THE EMPLOYEE'S W-2 AS REQUIRED BY IRS INSTRUCTIONS. ANY ALLOCATION OF COMPENSATION IS INCLUDED ON SCHEDULE R.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances EQUITY IN SUBSIDIARY - -2400952; Total - -2400952;
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: 24020961
Software Version: 2024v5.1
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 KENTUCKY INC
 
Employer identification number

61-0659432
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) DENTAL CHOICE PROPERTIES LLC
10100 LINN STATION RD SUITE 700
LOUISVILLE,KY40223
61-0659432 		REAL ESTATE HOLDING COMPANY KY -365,407 7,633,394 DELTA DENTAL OF KENTUCKY
 
(2) DENTAL CHOICE HOLDINGS LLC
10100 LINN STATION RD SUITE 700
LOUISVILLE,KY40223
83-0862670 		HOLDING COMPANY KY 0 0 DENTAL CHOICE INC
 
(3) DCH DISTRIBUTION LLC
10100 LINN STATION RD SUITE 700
LOUISVILLE,KY40223
86-3099188 		RETAIL SALES KY 0 0 DENTAL CHOICE HOLDINGS LLC
 
(4) ANCILLARY CHOICE LLC
10100 LINN STATION RD SUITE 700
LOUISVILLE,KY40223
84-4189189 		HOLDING COMPANY KY 0 0 DENTAL CHOICE INC
 




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)RENAISSANCE HEALTH SERVICE CORPORATION
PO BOX 30416

LANSING,MI489097916
38-1675667 		PROMOTING DENTAL CARE MI 501(c)(4)   NA
 
 
No
(2)DELTA DENTAL PLAN OF MICHIGAN INC
4100 OKEMOS ROAD

OKEMOS,MI48864
38-1791480 		PROVIDE DENTAL SERVICE PLANS MI 501(c)(4)   RENAISSANCE HEALTH SERVICE CORPORATION
 
 
No
(3)DELTA DENTAL OF TENNESSEE INC
1600 WEST END AVENUE SUITE 1700

NASHVILLE,TN37203
62-0812197 		PROVIDE DENTAL SERVICE PLANS TN 501(c)(4)   RENAISSANCE HEALTH SERVICE CORPORATION
 
 
No
(4)DELTA DENTAL PLAN OF NEW MEXICO INC
100 SUN AVE NE SUITE 400

ALBUQUERQUE,NM87109
85-0224562 		PROVIDE DENTAL SERVICE PLANS NM 501(c)(4)   RENAISSANCE HEALTH SERVICE CORPORATION
 
 
No
(5)DELTA DENTAL OF NORTH CAROLINA
3737 GLENWOOD AVENUE SUITE 320

RALEIGH,NC27612
56-1018068 		PROVIDE DENTAL SERVICE PLANS NC 501(c)(4)   RENAISSANCE HEALTH SERVICE CORPORATION
 
 
No
(6)DELTA DENTAL PLAN OF OHIO INC
PO BOX 30416

LANSING,MI489097916
31-0685339 		PROVIDE DENTAL SERVICE PLANS OH 501(c)(4)   DELTA DENTAL PLAN OF MICHIGAN INC
 
 
No
(7)DELTA DENTAL PLAN OF INDIANA INC
PO BOX 30416

LANSING,MI489097916
35-1545647 		PROVIDE DENTAL SERVICE PLANS IN 501(c)(4)   DELTA DENTAL PLAN OF MICHIGAN INC
 
 
No
(8)DELTA DENTAL FUND
PO BOX 30416

LANSING,MI489097916
38-2337000 		SUPPORT DENTAL EDUCATION AND RESEARCH PROGRAMS MI 501(c)(3) Type I DELTA DENTAL PLAN OF MICHIGAN INC
 
 
No
(9)DELTA DENTAL PLAN OF ARKANSAS INC
1513 COUNTRY CLUB RD

SHERWOOD,AR72120
71-0561140 		PROVIDE DENTAL SERVICE PLANS AR 501(c)(4)   RENAISSANCE HEALTH SERVICE CORPORATION
 
 
No
(10)DELTA DENTAL OF ARKANSAS FOUNDATION INC
1513 COUNTRY CLUB RD

SHERWOOD,AR72120
26-1569324 		PROVIDE DENTAL SERVICE PLANS AR 501(c)(3) PF RENAISSANCE HEALTH SERVICE CORPORATION
 
 
No
(11)RENAISSANCE FAMILY FOUNDATION INC
225 S EAST ST

INDIANAPOLIS,IN46202
46-1376165 		EMPHASIZE DENTAL HEALTH IN COMMUNITIES IN 501(c)(3) PF RENAISSANCE HOLDING COMPANY
 
 
No
(12)SMILE 180 FOUNDATION
1600 WEST END AVENUE SUITE 1700

NASHVILLE,TN37203
47-1654054 		EMPHASIZE DENTAL HEALTH IN COMMUNITIES TN 501(c)(3) Type I DELTA DENTAL OF TENNESSEE INC
 
 
No
(13)DELTA DENTAL OF KENTUCKY FOUNDATION INC
10100 LINN STATION ROAD SUITE 700

LOUISVILLE,KY40223
87-4045357 		EMPHASIZE DENTAL HEALTH IN COMMUNITIES KY 501(c)(3) PF DELTA DENTAL OF KENTUCKY
 
Yes
 
(14)DELTA DENTAL FOUNDATION OF NORTH CAROLINA
3737 GLENWOOD AVENUE SUITE 320

RALEIGH,NC27612
33-1403805 		EMPASIZE DENTAL HEALTH IN COMMUNITIES NC 501(c)(3) Type I DELTA DENTAL OF NORTH CAROLINA
 
 
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
(1) RED CEDAR INVESTMENT MANAGEMENT LLC

333 BRIDGE STREET NW SUITE 601
GRAND RAPIDS,MI49546
46-2667997 		CAPITAL MANAGEMENT MI NA
  		N/A       No     No  
(2) T4G MANAGEMENT LLC

300 WASHINGTON SQUARE SUITE 225
LANSING,MI48933
88-4271021 		FINANCIAL PLANNING MI NA
  		N/A       No     No  
(3) T4G FINANCIAL SERVICES LLC

300 WASHINGTON SQUARE SUITE 225
LANSING,MI48933
93-1020583 		FINANCIAL PLANNING MI NA
  		N/A       No     No  
(4) ARCIS FUND I LLC

300 WASHINGTON SQUARE SUITE 225
LANSING,MI48933
93-2945609 		INVESTMENTS MI NA
  		N/A       No     No  
(5) SYLVASON LLC DBA DENT-WELL

10726 TUPPER LAKE DR
HOUSTON,TX77042
99-4952135 		DENTAL CARE TX NA
  		N/A       No     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) DENTAL CHOICE INC

10100 LINN STATION RD SUITE 700
LOUISVILLE,KY40223
61-1105118 		PROVIDE DENTAL SERVICE PLANS KY DELTA DENTAL OF KENTUCKY
  		C Corporation -1,688,509 8,952,986   Yes  
(2) DENTAL CHOICE AGENCY INC

10100 LINN STATION RD SUITE 700
LOUISVILLE,KY40223
61-1336003 		PRIMARY GENERAL AGENCY FOR DDKY & DENTAL CHOICE KY DELTA DENTAL OF KENTUCKY
  		C Corporation -600 0   Yes  
(3) RENAISSANCE LIFE & HEALTH INSURANCE COMPANY OF NEW YORK

PO BOX 30381
LANSING,MI48909
13-4098096 		INSURANCE NY RENAISSANCE HOLDING COMPANY
  		C Corporation 41,936 972,713     No
(4) RENAISSANCE LIFE & HEALTH INSURANCE COMPANY OF AMERICA

PO BOX 30381
LANSING,MI48909
47-0397286 		INSURANCE IN RENAISSANCE HOLDING COMPANY
  		C Corporation -202,746 7,651,809     No
(5) RENAISSANCE HOLDING COMPANY

PO BOX 30381
LANSING,MI48909
41-2177193 		HOLDING COMPANY MI DELTA DENTAL OF MICHIGAN
  		C Corporation -18,452 5,368,565     No
(6) FORE HOLDING CORPORATION

1600 WEST END AVENUE SUITE 1700
NASHVILLE,TN37203
20-4116122 		EMPLOYEE BENEFITS TN NA
  		C Corporation         No
(7) OMEGA ADMINISTRATORS INC

1513 COUNTRY CLUB ROAD
SHERWOOD,AR72120
04-3740469 		PROVIDE THIRD-PARTY ADMINISTRATIVE SERVICES AR NA
  		C Corporation         No
(8) THE 4100 GROUP

4100 OKEMOS ROAD
OKEMOS,MI48864
47-2557772 		INVESTMENT IN SUBSIDIARIES MI NA
  		C Corporation         No
(9) DENTAL CHOICE ANCILLARY INC

10100 LINN STATION RD SUITE 700
LOUISVILLE,KY40223
88-1391091 		PROVIDE DENTAL SERVICE PLANS KY DENTAL CHOICE INC
  		C Corporation 0 0     No
(10) ANCILLARY CHOICE LIFE INC

10100 LINN STATION RD SUITE 700
LOUISVILLE,KY40223
88-0574945 		INSURANCE KY DENTAL CHOICE INC
  		C Corporation         No
(11) DYNTL INC

2800 WHITE OAK DR
NASHVILLE,TN37215
93-4527543 		DENTAL SERVICE TN NA
  		C Corporation         No
(12) JOYN HEALTH INC

300 S WASHINGTON SQUARE SUITE 225
LANSING,MI48933
99-0915381 		DENTAL SERVICE MI NA
  		C Corporation         No
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
 
No
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
Yes
 
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
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
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) DELTA DENTAL PLAN OF MICHIGAN INC

 M 3,460,696 ACTUAL COST
(2) DELTA DENTAL OF KENTUCKY FOUNDATION

 B 2,102,000 ACTUAL COST
(3) DENTAL CHOICE INC

 L 111,135 ACTUAL COST



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: 24020961
Software Version: 2024v5.1