2024-11-14T12:25:52-06:00 2023-12-31 381357951 PLANTE & MORAN PLLC 1111 MICHIGAN AVE STE 100 EAST LANSING MI 48823 990 2023-01-01 610659432 DELTA DENTAL OF KENTUCKY INC DELT 5027365000 10100 LINN STATION ROAD NO 700 LOUISVILLE KY 40223 CHRISTOPHER W GREEN VICE PRESIDENT & CFO 5027365000 2024-11-14 1 1 DAVID LOWENTHAL CPA P00378651 5173326200 2024-11-14 2023 2024-10-15 13:58:12Z J JUDE THOMPSON 10100 LINN STATION ROAD NO 700 LOUISVILLE KY 40223 216453163 0 X WWW.DELTADENTALKY.COM X 1966 KY DELTA DENTAL OF KENTUCKY'S ("DDKY") OVERARCHING MISSION IS EVERYONE DESERVES A HAPPY & HEALTHY SMILE. DDKY HAS ALWAYS BEEN TO BE 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. 11 10 93 0 7658974 653375 0 0 167039337 182112934 -59441 401564 -53345 -446105 166926551 182068393 3761673 5866087 125527355 136793897 12881077 14944593 0 0 0 22416396 25179021 164586501 182783598 2340050 -715205 120498167 127826614 19196406 21001570 101301761 106825044 X SEE SCHEDULE ODELTA DENTAL OF KENTUCKY'S ("DDKY") OVERARCHING MISSION IS EVERYONE DESERVES A HAPPY & HEALTHY SMILE. DDKY HAS ALWAYS BEEN TO BE 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. 0 0 176153074 5866087 174453960 DELTA DENTAL OF KENTUCKY IS THE LARGEST AND MOST EXPERIENCED DENTAL BENEFIT ADMINISTRATOR IN KENTUCKY. AS A NOT-FOR-PROFIT ORGANIZATION, DELTA DENTAL'S CORE MISSION IS EVERYONE DESERVES A HAPPY AND HEALTHY SMILE. DELTA DENTAL OF KENTUCKY IS COMMITTED TO FULFILLING THIS MISSION THROUGH THEIR DENTAL AND LIFE BENEFIT PROGRAMS AS WELL AS CORPORATE PHILANTHROPIC INITIATIVES. DELTA DENTAL OF KENTUCKY INSURES NEARLY 800,000 SMILES THROUGHOUT THE COMMONWEALTH OF KENTUCKY THROUGH GROUP AND INDIVIDUAL PLANS. SEE SCHEDULE O FOR CONTINUATIONFOR CLOSE TO SIX DECADES, DELTA DENTAL OF KENTUCKY HAS HELPED PROMOTE HEALTHY SMILES FOR ITS MEMBERS BY DESIGNING AND ADMINISTERING INNOVATIVE, COST-EFFECTIVE DENTAL BENEFIT PROGRAMS. THESE PLANS MEET MEMBERS' COST-OBJECTIVES WHILE IMPROVING AND MAINTAINING THEIR ORAL HEALTH. DELTA DENTAL OF KENTUCKY IS DEDICATED TO ITS MEMBERS AND ENSURES SUPERIOR CUSTOMER SERVICE, AS EVIDENCED BY NEARLY 90% OF CALLS ANSWERED IN LESS THAN 14 SECONDS. DELTA DENTAL'S AWARD-WINNING CUSTOMER SERVICE HAS A 95% SATISFACTION RATE.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 MORE 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 $25 MILLION IN GRANTS TO OVER 180 ORGANIZATIONS. IN 2023, DONATIONS TOTALED $2.3 MILLION AND WERE USED TO SUPPORT 106 ORGANIZATIONS THROUGH KENTUCKY. THESE DONATIONS FUNDED 23 DENTAL CLINICS ACROSS THE COMMONWEALTH AND 70% OF THESE DOLLARS WERE GRANTED TO ORGANIZATIONS PROVIDING DENTAL CARE AND ORAL HEALTH EDUCATION TO UNDERSERVED POPULATIONS. 176153074 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 26500 0 1 93 1 1 1 0 0 0 0 0 1 0 X 11 10 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHRISTOPHER W GREEN CFO 5027364653 10100 LINN STATION ROAD STE 700 LOUISVILLE KY 40223 X J JUDE THOMPSON PRESIDENT, CEO 40.00 1.00 X X 1148278 0 72620 J DAVID SMITH JR DIRECTOR 4.00 5.00 X 21700 24996 0 MICHAEL CHILDERS DMD DIRECTOR 4.00 1.00 X 19950 0 0 RODNEY A JACKSON DMD CHAIR 4.00 0.00 X X 31200 0 0 DIANE CORNWELL CPA VICE CHAIR 4.00 0.00 X X 24700 0 0 STEVE S REED DIRECTOR 2.00 0.00 X 21700 0 0 RANDALL F DYER JR DIRECTOR 2.00 1.00 X 21700 0 0 JAMES E GEISLER DIRECTOR 2.00 0.00 X 15200 0 0 ROBERT T MCINTIRE DIRECTOR 2.00 1.00 X 19700 0 0 PAULA P GRISANTI DIRECTOR 2.00 0.00 X 15200 0 0 GREGORY V HALL DIRECTOR 2.00 0.00 X 16700 0 0 BRIAN D HART VP/CRO 40.00 1.00 X 1074348 0 97431 ANGELA J NENNI VP/CAO 40.00 1.00 X 926619 0 82986 CHRISTOPHER W GREEN VP/CFO 40.00 1.00 X 915231 0 83903 DANIELLE JACKSON SECRETARY, CORPORATE COUNSEL 40.00 0.00 X 192298 0 45370 JEFFREY D DUES DIRECTOR, ACCOUNT MGMT 40.00 0.00 X 279558 0 44043 KASSANDRA L KULB DIRECTOR, DENTAL 40.00 0.00 X 225748 0 45799 LAURA F WINCE DIRECTOR, MARKETING 40.00 0.00 X 215963 0 48219 MARGARET HAWKINS DIRECTOR, FINANCIAL REPORTING 40.00 0.00 X 174145 0 44743 JEREMY POSTON MANAGER, SALES 40.00 0.00 X 182042 0 44560 RUTH A DEVORE DIRECTOR, GROUP ADMIN 40.00 0.00 X 163329 0 34090 EUGENIA HILES DIRECTOR, EX OFF & BD REL 40.00 0.00 X 160507 0 25042 STEPHEN DREW MANAGER, PHILAN & COMMUN 40.00 0.00 X 192687 0 45369 JOSEPH GLASNOVIC MGR, USER SVCS & SYST ENG 40.00 0.00 X 135198 0 34528 KIMBERLY KIRKPATRIC ACCOUNT MANAGER 40.00 0.00 X 137055 0 16875 ROBERT BINION SR FIN PLANNING ANALYST 40.00 0.00 X 131384 0 20301 PAUL MORRIS SR NETWORK ARCHITECT 40.00 0.00 X 149002 0 24442 PAIGE GREENWELL DIRECTOR, HR 40.00 0.00 X 145453 0 29879 6756595 24996 840200 26 0 1 0 DELTA DENTAL PLAN OF MICHIGAN PO BOX 30416 LANSING MI 48909 ADMINISTRATIVE SERVICES 5415223 ASSURED PARTNERS 2305 RIVER ROAD LOUISVILLE KY 40206 BENEFITS CONSULTING 1050965 MCGRIFF INSURANCE SERVICES INC 3201 BEECHLEAF COURT SUITE 200 RALEIGH NC 27604 BENEFITS CONSULTING 1029774 SKYGEN N92 W14612 ANTHONY AVENUE MENOMONEE WI 53051 SOFTWARE 913795 HOUCHENS INSURANCE GROUP 1750 SCOTTSVILLE ROAD STE 4 BOWLING GREEN KY 42104 BENEFITS CONSULTING 863635 38 DENTAL CARE REVENUE 524114 174422286 174422286 VISION INSURANCE REVENUE 524114 7658974 7658974 OTHER FEES 561000 31674 31674 182112934 1822741 1822741 1208573 1654678 -446105 -446105 -446105 31308915 32730092 -1421177 -1421177 -1421177 182068393 174453960 7658974 -44541 5866087 5866087 136793897 136793897 4401415 1107166 3294249 7501955 7501955 969191 969191 1453345 1453345 618687 476389 142298 521351 521351 49680 49680 107035 107035 187717 187717 898331 808498 89833 2191300 1424346 766954 1146982 1146982 1000377 870328 130049 2345580 1172790 1172790 44997 26998 17999 57 57 229186 206267 22919 122167 122167 FEDERAL TAXES 384988 384988 BROKER COMMISSIONS 10217635 10217635 PROCESSING FEES 4653255 4653255 POSTAGE & SHIPPING 548256 542773 5483 530127 530127 182783598 176153074 6630524 0 7574907 7725152 5226911 5388716 13172673 6144147 304285 382186 24800888 9412790 13469143 15388098 27555434 27743909 36370635 48478425 16824179 16575981 120498167 127826614 5288686 6180347 1821042 1642823 12086678 13178400 19196406 21001570 X 101301761 106825044 101301761 106825044 120498167 127826614 X -715205 9240617 -3002129 X 0 1 X 1 0 830000 830000 13000370 6054975 6945395 2080727 1546594 534133 1892412 1445293 447119 6997379 365928 6631451 15388098 39349603 F INVESTMENT - DENTAL CHOICE, INC. 9128822 F 48478425 ACCRUED INVESTMENT INCOME 177281 457(B) PLAN 669548 INVESTMENT - RHC 11015375 LEASED ASSETS, NET 4713777 16575981 ESTIMATED CLAIMS LIABILITY 6550060 457(B) PLAN 644789 ACCRUED COMMISSIONS 1261123 LEASE LIABILITY 4722428 13178400 X PART X, LINE 2: 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, 2023 OR DECEMBER 31, 2022. 1 AMERICAN CANCER SOCIETY PO BOX 2167 LEXINGTON KY 40588 131788491 501C3 10000 0 CASH N/A SPONSORSHIP - GOLF SCRAMBLE AMERICAN HEART ASSOCIATION PO BOX 4002902 DES MOINES IA 503402902 135613797 501C3 13000 0 CASH N/A SPONSORSHIP - HEART GALA ANDREA BOCELLI FOUNDATION PIAZZA SAN FIRENZE 5-50122 FIRENZE IT 25001 0 CASH N/A DONATION - CHARITY AUCTION FOR AB PAINTING ARH FOUNDATION FOR HEALTHIER COMMUNITIES 100 AIRPORT GARDENS RD HAZARD KY 41701 204840007 501C3 7500 0 CASH N/A SPONSORSHIP - GOLF SCRAMBLE BLACK COMPLEX LOUISVILLE 822 EAST BROADWAY LOUISVILLE KY 40202 820826628 501C3 20000 0 CASH N/A SPONSORSHIP - JUNETEENTH FESTIVAL BOURBON CRUSADERS 1105 HIDDEN HILL CT LOUISVILLE KY 40245 871372821 501C3 25100 0 CASH N/A SILENT AUCTION-AMERICAN HEART ASSOC DELTA DENTAL OF KENTUCKY FOUNDATION 10100 LINN STATION ROAD LOUISVILLE KY 40223 874045357 501C3 5325308 0 CASH N/A ANNUAL DONATION PROGRAM AND ENDOWMENT FUNDING FELLOWSHIP OF CHRISTIAN ATHLETES 406 BLANKENBAKER PKWY STE G LOUISVILLE KY 40243 440610626 501C3 7500 0 CASH N/A SPONSORSHIP - GOLF SCRAMBLE GREATER LOUISVILLE INC 614 WEST MAIN STREET LOUISVILLE KY 40202 610434089 501C3 20950 0 CASH N/A SPONSORSHIP - GLIDE & TOP INVESTOR RENEWAL JUNIOR ACHIEVEMENT OF KENTUCKIANA 1401 WEST MUHAMMAD ALI BOULEVARD LOUISVILLE KY 40203 610476694 501C3 6393 0 CASH N/A SPONSORSHIP - GOLF SCRAMBLE LEARFIELD COMMUNICATIONS LLC PO BOX 843038 KANSAS CITY MO 64184 10000 0 CASH N/A SPONSORSHIP - WESTERN KENTUCKY LENELL'S BEVERAGE BOUTIQUE 1208 32ND ST N BIRMINGHAM AL 35234 15000 0 CASH N/A JUNIOR ACHIEVEMENT RAFFLE ITEMS PROCAMPS 10001 ALLIANCE RD SUITE 1 CINCINNATI OH 45242 75000 0 CASH N/A SPONSORSHIP - CUSTM LLC THE LEXINGTON CANCER FOUNDATION 1504 COLLEGE WAY LEXINGTON KY 40502 562472701 501C3 25000 0 CASH N/A CHARITY ITEM BID - ANDREA BOCELLI TICKETS UNBRIDLED EVE CHARITABLE FOUNDATION PO BOX 7331 LOUISVILLE KY 40257 462090072 501C3 8100 0 CASH N/A SPONSORSHIP - 2023 GALA UNIVERSITY OF LOUISVILLE 110 W BRANDEIS AVE LOUISVILLE KY 40208 GOVT 10000 0 CASH N/A DONATION - UL MBA SCHOOL USA CARES INC 11760 COMMONWEALTH DRIVE LOUISVILLE KY 40299 050588761 501C3 10000 0 CASH N/A SPONSORSHIP - 2023 GALA LEGION OF MERIT 13 4 PART I, LINE 2: ALL GRANTS ARE MANAGED THROUGH 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. X X 1 1 X X X X 0 1 0 0 0 0 0 1 0 J JUDE THOMPSON PRESIDENT, CEO 520539 0 478731 0 149008 0 38737 0 33883 0 1220898 0 8196 0 BRIAN D HART VP/CRO 405645 0 318270 0 350433 0 67991 0 29440 0 1171779 0 279222 0 ANGELA J NENNI VP/CAO 351607 0 275834 0 299178 0 62049 0 20937 0 1009605 0 250072 0 CHRISTOPHER W GREEN VP/CFO 351450 0 275834 0 287947 0 62456 0 21447 0 999134 0 239972 0 JEFFREY D DUES DIRECTOR, ACCOUNT MGMT 99058 0 180500 0 0 0 26085 0 17958 0 323601 0 0 0 KASSANDRA L KULB DIRECTOR, DENTAL 153139 0 72609 0 0 0 18309 0 27490 0 271547 0 0 0 LAURA F WINCE DIRECTOR, MARKETING 147156 0 68807 0 0 0 20613 0 27606 0 264182 0 0 0 STEPHEN DREW MANAGER, PHILAN & COMMUN 71187 0 121500 0 0 0 18136 0 27233 0 238056 0 0 0 DANIELLE JACKSON SECRETARY, CORPORATE COUNSEL 129133 0 63165 0 0 0 17221 0 28149 0 237668 0 0 0 JEREMY POSTON MANAGER, SALES 67365 0 114677 0 0 0 16986 0 27574 0 226602 0 0 0 MARGARET HAWKINS DIRECTOR, FINANCIAL REPORTING 118019 0 56126 0 0 0 16854 0 27889 0 218888 0 0 0 RUTH A DEVORE DIRECTOR, GROUP ADMIN 112547 0 50782 0 0 0 15681 0 18409 0 197419 0 0 0 EUGENIA HILES DIRECTOR, EX OFF & BD REL 102002 0 49567 0 8938 0 14401 0 10641 0 185549 0 0 0 PAIGE GREENWELL DIRECTOR, HR 103269 0 42184 0 0 0 13664 0 16215 0 175332 0 0 0 PAUL MORRIS SR NETWORK ARCHITECT 116644 0 32358 0 0 0 13957 0 10485 0 173444 0 0 0 JOSEPH GLASNOVIC MGR, USER SVCS & SYST ENG 104711 0 30487 0 0 0 7351 0 27177 0 169726 0 0 0 KIMBERLY KIRKPATRIC ACCOUNT MANAGER 64555 0 72500 0 0 0 5555 0 11320 0 153930 0 0 0 ROBERT BINION SR FIN PLANNING ANALYST 102228 0 29156 0 0 0 11074 0 9227 0 151685 0 0 0 PART I, LINE 1A ON THE OCCASION THAT EXPENSES FOR TRAVEL COMPANIONS IS REIMBURSED, IT MUST BE APPROVED BY THE INDIVIDUALS SUPERVISOR. MEMBERSHIP DUES TO SOCIAL CLUBS ARE LESS THAN $10,000 PER YEAR AND THESE MEMBERSHIPS ARE PRIMARILY USED FOR BUSINESS PURPOSES. PART I, LINE 4B 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. THE FOLLOWING EXECUTIVES PARTICIPATE IN THE RETENTION BONUS AGREEMENT: J. JUDE THOMPSON BRIAN D. HART ANGELA J. NENNI CHRISTOPHER W. GREEN J. JUDE THOMPSON VESTS ANNUALLY AND IS PAID ANNUALLY. BRIAN, ANGELA & CHRIS VESTED ON 12/31/2023 WITH NO FUTURE COMMITMENTS UNDER THE RETENTION AGREEMENT. PART I, LINE 7 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. FORM 990, PART VI, SECTION A, LINE 2 DIANE CORNWELL IS THE FRACTIONAL CFO FOR AN ORGANIZATION IN WHICH PAULA GRISANTI IS THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 6 EFFECTIVE JULY 1, 2009 RENAISSANCE HEALTH SERVICE CORPORATION BECAME THE SOLE CORPORATE MEMBER OF DELTA DENTAL OF KENTUCKY. FORM 990, PART VI, SECTION A, LINE 7A 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, SECTION A, LINE 7B 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, SECTION B, LINE 11B 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, SECTION B, LINE 12C 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, SECTION B, LINE 15 CEO AND OTHER OFFICERS COMPENSATION ARE 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 2023. 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, SECTION C, LINE 19 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: 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: EQUITY IN SUBSIDIARY -3,002,129. 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