2024-11-15T12:25:22+00:00 2023-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-01-01 824043752 Delta Dental of Wisconsin Foundation Inc DELT 7153446087 3100 Business Park Drive PO Box 86 Stevens Point WI 544810828 CRAIG AITTAMA Treasurer 2024-11-15 true Mallory Fairless P10321579 3128997000 2024-11-15 2023 2024-10-15 13:58:12Z Dennis Peterson 3100 Business Park Drive PO Box 86 Stevens Point WI 544810828 4703850 false X https://www.deltadentalwi.com/s/foundation X 2018 WI The Foundation provides grants or leads programs that match Delta Dental of Wisconsin's mission to improve oral health for individuals with special needs, low-income, at-risk children, elderly, those in rural areas, and other vulnerable populations. 7 4 0 3 0 0 4568216 4536115 0 38810 167735 0 4607026 4703850 5044105 2853330 0 0 0 0 484852 492478 5528957 3345808 -921931 1358042 15315217 16920524 1846624 1278533 13468593 15641991 Delta Dental of Wisconsin Foundation's mission is to initiate, collaborate with, and support programs that extend access to dental care, ensure a strong dental workforce, and improve the oral health of underserved and vulnerable populations. false false 1073313 1003998 Prevention of dental disease - Preventing cavities and other dental disease in vulnerable populations takes a multi-pronged approach. The Foundation's cavity prevention efforts significantly reduce the cost of future dental care. a) The Foundation co-funds one of the best school-based sealant programs in the nation. In the 2022/2023 academic year, more than 79,000 children in high free-and-reduced meal rate schools received oral health education, screening and if appropriate with consent, received fluoride varnish and sealants. The program has proven a reduction in cavities rate. b) The Foundation also provides grants that help communities purchase fluoridation equipment needed to keep public water systems at optimal fluoridation levels, which helps keep teeth strong. c) The Foundation's Cool Water Program provides water bottle filling stations in selected at-risk schools while students in those schools receive water bottles and toothbrushes. In addition, oral health education materials and curriculum explain how drinking water, especially fluoridated water, improves oral and overall health. Each year, 25-35 schools are selected. The Foundation staff coordinate this state-wide program. 1046398 978820 Access to dental care - Due to Wisconsin's low Medicaid dental reimbursement, finding a dentist that will accept public insurance is extremely difficult. a) The Foundation awarded grants to 9 safety-net dental clinics that provide care to individuals who are uninsured or have Medicaid coverage. Grants are awarded for new or expanding nonprofit dental clinics, as well as those which need sustaining funds for caring for individuals with special needs or other innovative programs. These clinics treated approximately 43,100 low-income individuals in 2023. 930611 870512 Ensuring a strong dental workforce - a) The Foundation provided six scholarships to Marquette dental students in 2023. b) Scholarships are also awarded to dental hygiene and dental assisting students at nine Wisconsin technical colleges. In 2023, 27 scholarships were awarded. c) Another impactful workforce program is a public health dentistry Fellowship offered annually to three Marquette dental student graduates that serve for one year at two safety-net clinics. 3050322 true true false false false false false false true false false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 7 4 false false true false true true true true false false false true true true true true true false false false WI X CRAIG AITTAMA 7153437601 3100 BUSINESS PARK DRIVE PO BOX 82 Stevens Point WI 544810828 Doug Ballweg Chairman / President & CEO of DDW 1.0 45.0 X 0 1241381 1012307 Gregory Theis DDS Director / Dental Director of DDW 1.0 45.0 X 0 375892 147848 Jeff Martin Director 1.0 2.0 X 0 140750 0 Kyle Humphrey Director 1.0 45.0 X 0 333216 157133 Renee Ramirez Director 1.0 0 X 0 0 0 Sara Hetzel Director 1.0 0 X 0 0 0 Tyler Christopherson Director 1.0 0 X 0 0 0 Craig D Aittama Treasurer / VP, Finance of DDW 1.0 45.0 X 0 381835 141530 Dennis Peterson President (through 10/2/23) 20.0 0.0 X 0 155522 23959 Jed Roher Secretary / Chief Legal Counsel of DDW 1.0 45.0 X 0 395913 196015 0 3024509 1678792 0 false true false 0 4500000 36115 4536115 0 0 0 0 0 167735 167735 0 0 0 0 0 0 0 0 0 4703850 0 0 167735 2853330 2853330 5314 2126 3188 20368 8147 12221 4150 1660 2490 0 41124 16450 24674 15900 6360 9540 7708 3083 4625 shared services fee 397914 159166 238748 0 0 0 0 3345808 3050322 295486 0 6107823 6736255 0 0 0 0 0 0 0 0 9207394 10184269 0 0 0 0 15315217 16920524 6612 9839 1760626 1233353 0 0 79386 35341 1846624 1278533 X 3996747 5219227 9471846 10422764 13468593 15641991 15315217 16920524 1358042 815356 0 X false true X true false X X X 1 Delta Dental of Wisconsin Inc 396094742 9 true 0 0 1 0 0 true true true true true false false false false false false false false false false false false true false Schedule A, Part IV, Section A, Line 2 Supported Org. Without IRS Status 509(a)1 or (2) Delta Dental of Wisconsin, Inc. annually performs a public support test under section 509(a)(2) to confirm that it qualifies as a supported organization. This is performed during preparation of the Delta Dental of Wisconsin, Inc. Form 990 Return of Organization Exempt from Income Tax. Schedule A, Part IV, Section A, Line 3b Qualified Under 501C(4)(5) Or (6) Delta Dental of Wisconsin, Inc. annually performs a public support test under section 509(a)(2) to confirm that it qualifies as a supported organization. This is performed during preparation of the Delta Dental of Wisconsin, Inc. Form 990 Return of Organization Exempt from Income Tax. Schedule A, Part IV, Section A, Line 3c Support To Org. Used Exclusively Sec. 170(c)(2)(B) Purposes DELTA DENTAL OF WISCONSIN IS COMMITTED TO HELPING IMPROVE THE ORAL HEALTH OF VULNERABLE POPULATIONS THROUGH ITS SIGNIFICANT SUPPORT OF THE DELTA DENTAL OF WISCONSIN FOUNDATION. GRANTS ARE PROVIDED THROUGH THE FOUNDATION TO NON-PROFIT ORGANIZATIONS IN WISCONSIN THAT WORK TO IMPROVE THE ORAL AND OVERALL HEALTH OF INDIVIDUALS WITHOUT ACCESS TO DENTAL CARE AND OTHER VULNERABLE POPULATIONS. Delta Dental of Wisconsin Foundation, Inc. (DDWF) carefully reviews each grant application it receives. Grants are awarded only after a thorough evaluation of both the recipient organization itself and the specific initiative outlined in the grant request. DDWF reviewed data from various entities on Wisconsin's oral health status to determine strengths and gaps of program funding. From there, funding priorities were established to prioritize DDWF's grant-making decisions. Grants of more than $50,000 are reviewed and approved by the DDWF Board of Directors. All recipients of grants in excess of $25,000 are required to file an annual report with DDWF that describes in detail how the organization used DDWF's funding and the outcomes achieved. These reports are available for review by both DDWF's management team and Board of Directors. For smaller grants and general donations, DDWF may require follow-up reporting, depending on the organization and project. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9318812 983091 20368 10281535 10296792 -957373 20607 9318812 10000000 309488 12696 10296792 0 10000000 10000000 0 0 1.0 0.0 0.0 false false Payable to Affiliates 35341 35341 X Schedule D, Part V, Line 4 Intended uses of endowment funds To ensure the Foundation will be able to continue its core programs and operations should the annual donation from Delta Dental of WI be insufficient to meet the strategic goals of the Foundation. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation is a tax exempt organization under the provisions of Internal Revenue Code Section 501(c)(3). The Foundation is also exempt from state income taxes. As of December 31, 2023, the Foundation had not identified any material loss contingencies arising from uncertain tax positions. true STATE OF WISCONSIN DEPARTMENT OF HEALTH SERVICES 1 WEST WILSON STREET MADISON WI 53707 396006469 STATE OF WI 700000 n/a n/a Statewide school-based oral health program providing screenings and sealants MARQUETTE UNIVERSITY SCHOOL OF DENTISTRY PO BOX 1881 MILWAUKEE WI 53201 390806251 501(C)(3) 35000 N/A N/A Funding in support of dental student scholarships AFFORDABLE DENTAL CARE INC 2110 FORDEM AVE MADISON WI 53704 271995048 501(C)(3) 84020 N/A N/A Funding for dental clinic that provides care to those between Medicaid and insured WAUKESHA COUNTY COMMUNITY DENTAL CLINIC DBA COMMUNITY SMILES DENTAL 210 NW BARSTOW ST WAUKESHA WI 53188 300436162 501(C)(3) 48672 n/a n/a Funding in support of oral health education outreach program DOOR COUNTY MEMORIAL HOSPITAL FOUNDATION 1843 MICHIGAN ST STURGEON BAY WI 54235 390806324 501(C)(3) 41366 N/A N/A Funding in support of outreach program expansion for clinic that provides dental care to children and for low income adults CHIPPEWA VALLEY TECHNICAL COLLEGE FOUNDATION 620 W CLAIREMONT AVE EAU CLAIRE WI 547016162 391233557 501(C)(3) 773531 n/a n/a Funding in support of dental simulation lab, dental fellowships and scholarships, and other dental programming TRI-COUNTY COMMUNITY DENTAL CLINIC 9 TRI-PARK WAY APPLETON WI 54914 470862462 501(C)(3) 210000 n/a n/a Funding for dental care and dental fellowships LAKE AREA FREE CLINIC 856 B ARMOUR RD OCONOMOWOC WI 53066 392006388 501(C)(3) 17670 n/a n/a Funding for dental care and dental equipment SPECIAL OLYMPICS WISCONSIN INC 2310 CROSSROADS DR MADISON WI 53718 391176591 501(C)(3) 50000 N/A N/A Special Smiles, an oral screening and education for Special Olympics athletes ACCESS COMMUNITY HEALTH CENTERS 2901 W BELTLINE WAY MADISON WI 53713 391391134 501(C)(3) 66210 n/a n/a Funding in support of dental equipment upgrade BREWERS COMMUNITY FOUNDATION INC ONE BREWERS WAY MILWAUKEE WI 53214 391970152 501(C)(3) 12500 N/A N/A Team Smile, free dental care day for youth at risk BOYS & GIRLS CLUB OF THE WAUSAU AREA PO BOX 2386 WAUSAU WI 54402 391850386 501(C)(3) 15000 n/a n/a Funding in support of oral health and wellness programming as well as a food security grant NATIONAL FOUNDATION OF DENTISTRY FOR HANDICAPPED INDIVIDUALS 1800 15th STREET SUITE 100 DENVER CO 80202 841043478 501(C)(3) 10000 n/a n/a Funding in support of programming providing free urgent dental care for veterans or disabled individuals MORE SMILES WISCONSIN 630 E WASHINGTON AVE MADISON WI 53703 264397163 501(C)(3) 20252 n/a n/a Funding for clinic expansion of dental services BOYS & GIRLS CLUB OF THE WISCONSIN RAPIDS AREA 501 W GRAND AVE WISCONSIN RAPIDS WI 54495 391745942 501(C)(3) 17000 n/a n/a Funding in support of oral health education program BOYS & GIRLS CLUB OF PORTAGE COUNTY PO BOX 171 941 MICHIGAN AVE STEVENS POINT WI 54481 731630506 501(C)(3) 43563 n/a n/a Funding in support of Toothbrushing Club and Smile Club dental care programs Girl Scouts of the Northwestern Great Lakes Inc 4693 N Lynndale Dr Appleton WI 54913 391016314 501(C)(3) 9470 n/a n/a Oral health supplies Children's Hospital of Wisconsin Inc PO Box 1997 Finance Dept Milwaukee WI 53201 390812532 501(C)(3) 126500 n/a n/a Funding in support of mobile dental bus and Children's Health Alliance of Wisconsin's annual oral health conference Stevens Point Area YMCA 1000 Division St Stevens Point WI 54481 391102612 501(C)(3) 7500 n/a n/a Funding in support of oral health programming Fox Valley Technical College Foundation 1825 N Bluemound Dr Appleton WI 54914 391264389 501(C)(3) 106000 n/a n/a Funding in support of hygiene program, clinic expansion, and dental scholarships 20 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Delta Dental of Wisconsin Foundation, Inc. (DDWF) carefully reviews each grant application it receives. Grants are awarded only after a thorough evaluation of both the recipient organization itself and the specific initiative outlined in the grant request. DDWF reviewed data from various entities on Wisconsin's oral health status to determine strengths and gaps within the State. From there, funding priorities were established to prioritize DDWF's grant-making decisions. Grants of more than $50,000 are reviewed and approved by the DDWF Board of Directors. All recipients of grants in excess of $25,000 are required to file an annual report with DDWF that describes in detail how the organization used DDWF's funding and the outcomes achieved. These reports are available for review by both DDWF's management team and Board of Directors. For smaller grants and general donations, DDWF may require follow-up reporting, depending on the organization and project. false true false false false false false false false Doug Ballweg Chairman / President & CEO of DDW 0 822382 0 372168 0 46831 0 975181 0 37126 0 2253688 0 0 Gregory Theis DDS Director / Dental Director of DDW 0 253155 0 113337 0 9400 0 105800 0 42048 0 523740 0 0 Kyle Humphrey Director 0 324436 0 0 0 8780 0 117553 0 39580 0 490349 0 0 Craig D Aittama Treasurer / VP, Finance of DDW 0 242801 0 114686 0 24348 0 105800 0 35730 0 523365 0 0 Dennis Peterson President (through 10/2/23) 0 143162 0 12360 0 0 0 13220 0 10739 0 179481 0 0 Jed Roher Secretary / Chief Legal Counsel of DDW 0 373429 0 0 0 22484 0 150200 0 45815 0 591928 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS PAID BY DELTA DENTAL OF WISCONSIN, INC, WHICH USES A FORMAL REVIEW PROCESS TO REVIEW COMPENSATION OF EMPLOYEES. THE FORMAL REVIEW PROCESS INCLUDES THE USE OF THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE TOP MANAGEMENT OFFICIALS: 1) A COMPENSATION COMMITTEE, 2) AN INDEPENDENT COMPENSATION CONSULTANT, 3) THE FORMS 990 OF OTHER ORGANIZATIONS, 4) A COMPENSATION SURVEY OR STUDY, 5) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE, AND 6) CONTEMPORANEOUSLY SUBSTANTIATED THE DELIBERATION AND DECISION. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan DELTA DENTAL OF WISCONSIN INC., A RELATED ORGANIZATION, ESTABLISHED NON QUALIFIED DEFERRED COMPENSATION PLANS AS ALLOWED UNDER IRC SECTION 457(F) FOR THE BENEFIT OF THE CEO AND SENIOR MANAGEMENT TEAM. The following officers and employees participated in the section 457(f) plan in 2023: Douglas Ballweg: $949,481 accrued; Jed Roher: $126,000 accrued; Greg Theis: $80,100 accrued; Kyle Humphrey: $97,500 accrued; Craig Aittama: $80,100 accrued. Form 990, Part VI, Line 15 PROCESS FOR DETERMINING COMPENSATION LINES 15A AND 15B ARE ANSWERED NO IN ACCORDANCE WITH THE IRS INSTRUCTIONS. THE ORGANIZATION DOES NOT COMPENSATE OFFICERS OR DIRECTORS, ALL COMPENSATION REPORTED IS FROM A RELATED ENTITY. Form 990, Part VI, Line 15a Process to establish compensation of top management official Delta Dental of Wisconsin Foundation does not compensate any individuals during the year. All compensation listed is paid by a related organization, Dental Dental of Wisconsin, Inc. The process used by Delta Dental of Wisconsin, Inc. to establish compensation of the top management official is as follows: Delta Dental of Wisconsin (Delta) engaged NFP Compensation Consulting, an independent compensation consultant, to assist in determining the compensation of Delta's top management officials. In setting the top management officials' compensation, the organization's Compensation Committee of the Board of Directors relies upon recent compensation studies and surveys that provide compensation data for similarly qualified persons in comparable organizations to support its decision-making process. The top management officials' compensation arrangement is subject to the review and approval of Delta's independent Board of Directors (Board). The Board adequately documents its compensation determinations and deliberations regarding compensation in the Board minutes on a timely basis. The process for determining the compensation of the organization's top management official, Douglas Ballweg, President and CEO, was last undertaken in 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees Delta Dental of Wisconsin Foundation does not compensate any individuals during the year. All compensation listed is paid by a related organization, Dental Dental of Wisconsin, Inc. The process used by Delta Dental of Wisconsin, Inc to establish compensation of other employees is as follows: Delta Dental of Wisconsin (Delta) engaged NFP Compensation Consulting, an independent compensation consultant, to assist in determining the compensation of Delta's officers and vice presidents. In setting the compensation of the officer and vice president group, the organization's Compensation Committee relies upon recent compensation studies and surveys that provide compensation data for similarly qualified persons in comparable organizations to support its decision-making process. The compensation arrangements of the officers and vice presidents is subject to the review and approval of Delta's independent Board of Directors (Board). The Board adequately documents its compensation determinations and deliberations regarding compensation in the Board minutes on a timely basis. The process for determining the compensation for the President and CEO and vice presidents was last undertaken in 2023. For all other employees, the President and the Director, Human Resources, of Delta Dental of Wisconsin rely upon external market data compensation studies and surveys in determining competitive compensation levels. This data is collected and reviewed on an ongoing basis. Changes in salary levels are subject to the review and approval of Delta's management group. Form 990, Part VI, Line 4 Significant changes to organizational documents The organization updated the bylaws during 2023 to amend the role of Board President. Form 990, Part VI, Line 6 Classes of members or stockholders Delta Dental of Wisconsin Foundation, Inc. has a sole member: Delta Dental of Wisconsin, Inc. Delta Dental of Wisconsin Foundation, Inc. is operated, supervised, and controlled by Delta Dental of Wisconsin, Inc. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Delta Dental of Wisconsin Foundation, Inc. has a sole member: Delta Dental of Wisconsin, Inc. Delta Dental of Wisconsin, Inc. appoints members to the governing body of Delta Dental of Wisconsin Foundation, Inc. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Delta Dental of Wisconsin, Inc, the voting member of the Foundation, is required by the bylaws to approve the following actions: (a) Merger, consolidation or dissolution of the Foundation; (b) Amendment or restatement of the Articles of Incorporation or Bylaws of the Foundation; (c) Adoption or amendment of the Authority and Expenditure Guidelines for the Foundation; (d) The establishment, formation, acquisition, merger, consolidation or dissolution of any subsidiary corporation of the Foundation; (e) The approval of aggregate borrowing. For the purpose of this subparagraph, the term "aggregate borrowing" means borrowings not previously included in the operating and/or capital budgets, and includes but is not limited to lease agreements and contracts for sale; (f) The purchase, sale, lease, disposition, hypothecation, exchange, gift, pledge, and encumbrance of any asset; (g) The appointment of the independent auditor and corporate counsel; (h) Authorizations related to indemnification under Article VIII of these Bylaws; and; (i) Action on any matter that is determined to be under the control of the Voting Member under the Articles of Incorporation, these Bylaws, or state law. Additionally, the Foundation board shall provide periodic updates and seek review on: (a) The Foundations Annual Strategic Plan (b) Other matters as determined by the President of the Foundation. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization does not have any committees with authority to act on behalf of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body Management reviews the Form 990 with the paid tax preparer and a final copy of the return is provided to the full Board of Directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Potential conflicts of interest are identified through the annual disclosure process. Annual conflict of interest disclosure statements are required from officers, directors, key employees, and the top five highest compensated employees. If potential conflicts arise during the year, these are brought to the Board's and Management's attention at the time they are identified. Persons who have a potential conflict abstain from voting on issues related to or possibly related to the conflict. If a transaction were to occur where there was a conflict, the Board of Directors would be notified and it would decide on an appropriate course of action. Form 990, Part VI, Line 19 Required documents available to the public Form 990, the IRS determination letter granting exempt status, and all other governing documents are made available to the public upon request. Delta Dental of Wisconsin Inc 3100 Business Park Drive PO Box 828 Stevens Point WI 544810828 396094742 Underwrite and administer dental benefit plans WI 501(c)(4) NA false WYSSTA INC 3100 BUSINESS PARK DRIVE PO BOX 82 STEVENS POINT WI 544810828 396094742 HOLDING COMPANY WI DDWI C Corporation false false false true false false false false false false false false false false true true true false false false