2026-07-24T08:30:07-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2025-01-01 820299431 DELTA DENTAL OF IDAHO DELT 2084893534 555 E PARKCENTER BLVD BOISE ID 83706 GREG DONACA PRESIDENT AND CEO 2084893534 2026-07-21 1 SHELBY NETZ P01405265 4147775500 2026-07-20 2025 2025-03-06 01:10:19Z GREG DONACA 555 E PARKCENTER BLVD BOISE ID 83706 109425078 0 X WWW.DELTADENTALID.COM X 1971 ID DELTA DENTAL PLAN OF IDAHO, INC. WAS INCORPORATED IN 1971 AS A NON-PROFIT SERVICE (SEE SCHEDULE O) ORGANIZATION. DELTA DENTAL PLAN OF IDAHO, INC. PROVIDES PREPAYMENT DENTAL SERVICE PROGRAMS TO SUBSCRIBERS, THEIR ELIGIBLE DEPENDENTS, AND OTHER BENEFICIARES AS WELL AS PUBLIC BENEFIT PROGRAMS TO PROMOTE ORAL HEALTH. 13 9 118 0 579360 0 0 0 86632729 85293147 2358783 3370136 0 0 88991512 88663283 3145174 795041 0 0 11036288 12101137 0 0 0 78050637 75404443 92232099 88300621 -3240587 362662 91768410 94189320 29832983 25968311 61935427 68221009 X WE BELIEVE IN THE POWER OF ORAL HEALTH TO ENRICH LIVES. WE PROVIDE INNOVATIVE PLANS, PROGRAMS, AND EDUCATIONAL RESOURCES THAT IMPROVE THE HEALTH OF OUR COMMUNITIES. ORAL HEALTH INSPIRES EVERYTHING WE DO. 0 0 61431702 84713787 DENTAL HEALTH SERVICES: DENTAL HEALTH COVERAGE AND ADMINISTRATIVE SERVICES PROVIDED FOR 450,939 MEMBERS. 1180445 376129 DENTAL SEALANT CLINICS: IN 2025, WE SAW 8,433 CHILDREN IN FREE SCHOOL-BASED PREVENTIVE CLINICS AND AN ADDITIONAL 1,461 AT COORDINATED EVENTS WITH COMMUNITY PARTNERS. WE ALSO EDUCATED 17,405 CHILDREN ON THE IMPORTANCE OF GOOD ORAL HYGIENE THROUGH IN PERSON CLINICS AND 10,150 VIRTUALLY THROUGH THE LAND OF SMILES PROGRAM, AND 127 THROUGH THE GIRL SCOUTS PATCH PROGRAM. 862780 418912 COMMUNITY GRANTS: WE PARTIALLY FUNDED A FULL-TIME COMMUNITY DENTAL HEALTH COORDINATOR AT TERRY REILLY DENTAL HEALTH CENTER WHO PROVIDED PREVENTION/EDUCATION SERVICE TO 437 PATIENTS AND DENTAL TREATMENT TO AN ADDITIONAL 857 PATIENTS. 637551 DENTAL SENIOR PLANS: DONATED 124,920 ORAL HEALTH ITEMS TO COMMUNITY MEMBERS THROUGHOUT IDAHO AND PROVIDED SPONSORSHIPS/SCHOLARSHIPS FOR 27 STUDENTS AND PROFESSIONALS IN THE ORAL HEALTH FIELD. WE ALSO PROVIDED 264 INCOME QUALIFYING SENIORS, 73 INCOME QUALIFYING ADULTS AGE 26-34, AND 142 QUALIFYING CHILDREN WITH $467,899 IN FREE RESTORATIVE POSTORTHODONTIC AND PREVENTIVE DENTAL CARE. 637551 64112478 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 16011 0 1 118 1 1 1 0 0 0 0 0 0 0 X 13 9 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X GREG DONACA 2084893580 555 E PARKCENTER BLVD BOISE ID 83706 GREG DONACA CHIEF EXECUTIVE OFFICER 45.00 X 644462 0 103820 BILL SHRUM SVP, FINANCE AND ACCOUNTIN 45.00 X 257649 0 51404 DONALD MURRAY SVP BUSINESS DEVELOPMENT & GOV. REL. 45.00 X 263366 0 37859 PAUL O'KANE VP, DENTAL SERVICES 45.00 X 247252 0 40519 JOANNA RAMER VP, SALES AND ACCOUNT MANAGEMENT 45.00 X 204765 0 47050 ADONIS JONES SENIOR DIRECTOR, IT 45.00 X 212263 0 29447 CHRIS FERGUSON DIRECTOR, ENTERPRISE APPLICATIONS 45.00 X 202930 0 36848 JODY DIPALMA SALES ACCOUNT EXECUTIVE 45.00 X 199023 0 22282 DANIEL MELVIN CUSTOMER EXPERIENCE AND AI STRATEGIST 45.00 X 181523 0 31994 JAMES PAULL MANAGER, SOFTWARE DEVELOPMENT 45.00 X 160548 0 19085 CHRISTINE NEUHOFF CHAIR 4.00 X X 36000 0 0 ANNETTE HERMAN BOARD MEMBER 4.00 X 28606 0 0 MIKE MOONEY IMMEDIATE PAST CHAIR 5.00 X X 28600 0 0 JOHN ECK MD BOARD MEMBER 4.00 X 27150 0 0 JONATHAN L JUREVIC CPA BOARD MEMBER 4.00 X 26753 0 0 MARK ALEXANDER DMD BOARD MEMBER 4.00 X 26475 0 0 MICHAEL FERY SECRETARY 4.00 X X 26150 0 0 JIM PIERCE DDS BOARD MEMBER 4.00 X 26068 0 0 KYLE SIEMEN DMD BOARD MEMBER 4.00 X 25298 0 0 JACK LINCKS DDS CHAIR-ELECT 4.00 X X 25200 0 0 JOHANNA HALE BOARD MEMBER 4.00 X 24850 0 0 LINDA SWANSTROM BOARD MEMBER (AS OF 03/2025) 4.00 X 23900 0 0 KURT PETELLIN DDS BOARD MEMBER 4.00 X 23550 0 0 NANCY BIGGS BOARD MEMBER (THROUGH 03/2025) 4.00 X 2450 0 0 2924831 0 420308 33 0 1 0 SUMMIT DENTAL GROUP 782 SOUTH AMERICANA BLVD BOISE ID 83702 CLAIMS 1172588 RIVERSTONE DENTAL CARE PLLC 2344 N MERRITT CREEK LOOP COEUR D ALENE ID 83814 CLAIMS 1067932 EASTERN IDAHO ENDODONTICS PLLC 3335 S HOLMES AVE IDAHO FALLS ID 83404 CLAIMS 865454 S W GRANT PC 2275 SOUTH EAGLE RD STE 140 MERIDIAN ID 83642 CLAIMS 837289 IDAHO DENTAL PROFESSIONALS PC 2803 N BOGUS BASIN RD BOISE ID 83702 CLAIMS 832436 391 DENTAL PREMIUMS 524114 78817081 78817081 ADMINISTRATION FEES 524114 5896706 5896706 IT SERVICE REVENUE 541519 579360 579360 85293147 1467606 1467606 22664325 20761795 1902530 1902530 1902530 88663283 84713787 579360 3370136 418912 418912 376129 376129 2249194 2249194 7450876 7450876 789914 789914 984029 984029 627124 627124 363560 363560 176346 176346 82399 82399 372253 372253 2127502 2127502 591675 591675 138710 138710 641877 641877 222019 222019 243519 243519 123326 123326 313386 313386 459528 459528 294433 294433 CLAIMS 61431702 61431702 EXTERNAL COMMISSIONS 4198129 4198129 COMMUNITY PROGRAMS 1885735 1885735 POSTAGE 607692 607692 1130652 1130652 88300621 64112478 24188143 0 123819 72697 95619 384551 3227123 2162064 328888 473338 14166466 5722548 8719927 8443918 68651068 73303416 10621966 9349336 91768410 94189320 8707109 6598831 3798590 3676938 98344 479343 17228940 15213199 29832983 25968311 X 61885427 68171009 50000 50000 61935427 68221009 91768410 94189320 362662 5922920 0 X 0 1 X 1 0 1177645 1177645 8441241 1808081 6633160 4547580 3914467 633113 8443918 DEFERRED COMPENSATION 9349336 9349336 DEFERRED COMPENSATION 9349336 ACCRUED DENTAL CLAIMS 2958000 UNEARNED PREMIUMS 1984994 ADVANCE DEPOSITS 469700 RETENTION ACCOUNT 242169 PROVISION FOR CLAIMS PROCESSINGS 209000 15213199 X 94213947 5922920 5922920 88291027 372256 372256 88663283 87928365 0 87928365 372256 372256 88300621 PART X, LINE 2: DELTA DENTAL PLAN OF IDAHO, INC. BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. DELTA DENTAL PLAN OF IDAHO, INC. WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 COLLEGE OF WESTERN IDAHO FOUNDATION 6056 BIRCH LANE NAMPA ID 83687 271159705 501(C)(3) 11250 0 2 RDA, 1 BILINGUAL RDA SCHOLARSHIPS GENESIS COMMUNITY HEALTH 215 W 35TH ST BOISE ID 83714 820505073 501(C)(3) 27500 0 SPRING BENEFIT GOLD SPONSORSHIP, FUNDS TO EMPLOYEE DENTAL HYGIENIST(S) & DENTIST IDAHO ORAL HEALTH ALLIANCE PO BOX 2309 BOISE ID 83701 200454949 501(C)(3) 37500 0 SUPPORT INTEGRATING ORAL HEALTH INTO PRIMARY CARE PRACTICE, INCLUDING OBGYNS, MI IDAHO STATE UNIVERSITY FOUNDATION 921 S 8TH AVE STOP 8050 POCATELLO ID 83209 826013543 501(C)(3) 8230 0 2 DENTAL HYGIENE SCHOLARSHIP NORTH IDAHO COLLEGE FOUNDATION 1000 W GARDEN AVENUE COUER D ALENE ID 83814 820337334 501(C)(3) 8260 0 2 RDH SCHOLARSHIPS COLLEGE OF EASTERN IDAHO 1600 S 25TH E IDAHO FALLS ID 83404 943160729 501(C)(3) 7560 0 2 RDA SCHOLARSHIPS COLLEGE OF SOUTHERN IDAHO FOUNDATION INC PO BOX 1238 TWIN FALLS ID 83303 820388193 501(C)(3) 15760 0 4 RDA SCHOLARSHIPS COMMUNITY HEALTH CLINICS INC DBA TERRY REILLY HEALTH SERVICES PO BOX 9 NAMPA ID 83653 820300537 501(C)(3) 55000 0 PARTIALLY FUND FULL TIME COMMUNITY DENTAL HEALTH COORDINATOR, GARDEN PARTY FUNDR NNOHA 181 E 56TH AVE STE 410 DENVER CO 80216 841186592 501(C)(3) 6792 0 PAID FOR 8 PEOPLE'S REGISTRATION TO CONFERENCE FAMILY HEALTH SERVICES 794 EASTLAND DR TWIN FALLS ID 83301 820371093 501(C)(3) 25000 0 EQUIPMENT DESERT SAGE HEALTH CENTER 120 DESERT SAGE WAY MOUNTAIN HOME ID 83647 820372009 501(C)(3) 19940 0 REDESIGN OF PEDIATRIC DENTAL OPERATORY HARMONY HEALTH FOUNDATION 504 EMILY DR 1053 CLARKSBURG WV 26301 932541988 501(C)(3) 25000 0 TELEDENTISTRY PILOT FOR COMMUNITY HEALTH ACCESS WELLNESS TREE 173 MARTIN ST TWIN FALLS ID 83301 261249939 501(C)(3) 25000 0 DENTAL EXAM ROOM EQUIPMENT UPGRADE AMERICAN DENTAL HYGIENISTS' ASSOCIATION 444 N MICHIGAN AVE STE 400 CHICAGO IL 60611 362372371 501(C)(3) 15000 0 HYGIENIST INSPIRED PROGRAM IDAHO ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN 1199 W SHORELINE LANE SUITE 303 BOISE ID 83702 820409133 501(C)(3) 25000 0 START SMILING IDAHO PILOT PROGRAM DENTAL LIFELINE 1800 15TH STREET SUITE 100 DENVER CO 80202 846129064 501(C)(3) 15000 0 HEROES CHALLENGE CHAS HEALTH 611 N IRON BRIDGE WAY SPOKANE WA 99202 911641797 501(C)(3) 24166 0 EQUIPMENT & PATIENCE ASSISTANCE DENTAL SERVICE VOUCHERS SOUTHEAST IDAHO PUBLIC HEALTH DISTRICT 1901 ALVIN RICKEN DRIVE POCATELLO ID 83201 521586914 GOVERNMENT ENTITY 23056 0 EQUIPMENT SPECIAL OLYMPICS IDAHO 222 N PLYMOUTH AVE NEW PLYMOUTH ID 83655 237185185 501(C)(3) 19275 0 EQUIPMENT AND SUPPLIES BOUNDARY REGIONAL COMMUNITY HEALTH CENTER INC DBA KANIKSU COMMUNITY HEALT PO BOX 2160 SANDPOINT ID 83864 043634356 501(C)(3) 14623 0 EQUIPMENT ONE STONE INC 1151 W MILLER ST BOISE ID 83702 263599715 501(C)(3) 10000 0 HUMAN CENTERED DESIGN THINKING PROGRAM 21 0 SCHOLARSHIPS 27 69898 GRANTS TO INDIVIDUALS FOR CONFERENCES 8 6792 COMMUNITY OUTREACH - DENTAL KITS 124920 299439 FMV DENTAL KITS PART I, LINE 2: THE ORGANIZATION ENDEAVORS TO MONITOR ITS GRANTS AND DONATIONS TO ENSURE THAT THE FUNDS ARE USED FOR THEIR PROPER PURPOSES AND NOT OTHERWISE DIVERTED FROM THEIR INTENDED USE. THIS IS ACCOMPLISHED BY REQUESTING RECIPIENT ENTITIES TO AFFIRM THAT FUNDS MUST BE USED SOLELY IN ACCORDANCE WITH THE GRANT REQUEST AND BUDGET ON WHICH THE GRANT WAS BASED AND THAT FUNDS NOT EXPENDED FOR THE STATED PURPOSE ARE TO BE RETURNED TO THE ORGANIZATION. REPORT ARE REQUESTED FROM TIME TO TIME AS IS DEEMED APPROPRIATE. THE SCHOLARSHIP RECIPIENTS ARE DETERMINED BY THE SCHOOL IN LINE WITH CRITERIA THAT ARE SET IN OUR SCHOLARSHIP AGREEMENT. THE SCHOOL'S FOUNDATION RECEIVES THE FUNDS FROM THE ORGANIZATION AND WORKS WITH THE SCHOOL'S FINANCIAL AID OFFICE TO APPLY THE FUNDS TO RECIPIENTS' TUITION. SCHOOLS PROVIDE ANNUAL REPORTS AND/OR THANK YOU LETTERS STATING OUR FUNDS HAVE BEEN USED. X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 GREG DONACA CHIEF EXECUTIVE OFFICER 410392 0 161766 0 72304 0 80883 0 22937 0 748282 0 50129 0 BILL SHRUM SVP, FINANCE AND ACCOUNTIN 177102 0 44613 0 35934 0 40755 0 10649 0 309053 0 12434 0 DONALD MURRAY SVP BUSINESS DEVELOPMENT & GOV. REL. 170046 0 42943 0 50377 0 14734 0 23125 0 301225 0 26877 0 PAUL O'KANE VP, DENTAL SERVICES 216866 0 30386 0 0 0 14103 0 26416 0 287771 0 0 0 JOANNA RAMER VP, SALES AND ACCOUNT MANAGEMENT 170162 0 34603 0 0 0 36247 0 10803 0 251815 0 0 0 ADONIS JONES SENIOR DIRECTOR, IT 173216 0 39047 0 0 0 13248 0 16199 0 241710 0 0 0 CHRIS FERGUSON DIRECTOR, ENTERPRISE APPLICATIONS 163531 0 39399 0 0 0 13131 0 23717 0 239778 0 0 0 JODY DIPALMA SALES ACCOUNT EXECUTIVE 174960 0 24063 0 0 0 10590 0 11692 0 221305 0 0 0 DANIEL MELVIN CUSTOMER EXPERIENCE AND AI STRATEGIST 159010 0 22513 0 0 0 11432 0 20562 0 213517 0 0 0 JAMES PAULL MANAGER, SOFTWARE DEVELOPMENT 153116 0 7432 0 0 0 9611 0 9474 0 179633 0 0 0 PART I, LINE 4B DELTA DENTAL OF IDAHO HAS A 457(F) PLAN IN PLACE. THE FOLLOWING INDIVIDUALS PARTICIPATED IN THE PLAN DURING THE TAX YEAR: GREG DONACA, JOANNA RAMER, DONALD MURRAY, HEATHER BROWN, AND BILL SHRUM. IN 2025, THE FOLLOWING INDIVIDUALS VESTED IN AND RECEIVED A PAYMENT FROM THE PLAN: - GREG DONACA: $50,129 - DONALD MURRAY: $26,877 - BILL SHRUM: $12,434 PART I, LINE 5A: THE CEO BONUS COMPENSATION IS A MIXTURE OF PERFORMANCE AND TARGETED GROWTH, MEMBERSHIP AND CONTROLLING OPERATING EXPENSE FOR THE YEAR. BONUS TARGETS ARE ESTABLISHED ANNUALLY BY THE BOARD TO ENSURE THE ONGOING FINANCIAL SUCCESS OF DELTA DENTAL OF IDAHO AND STRIVE TO MEET THE MISSION. AT THE BEGINNING OF THE YEAR, THE TARGETS ARE ESTABLISHED AND APPROVED BY THE BOARD WITH ACTUAL RESULTS ALSO APPROVED BY THE BOARD AT THE END OF THE YEAR. CALCULATIONS ARE COMPLETED BY THE SVP OF FINANCE AND ACCOUNTING AND REVIEWED BY THE DIRECTOR OF HUMAN RESOURCES BEFORE THEY ARE PRESENTED TO THE BOARD FOR APPROVAL. PERIODONTAL HEALTH SPECIALISTS OF IDAHO SEE PART V. 498208 DENTAL CLAIM PAYMENTS WERE MADE TO PERIODONTAL HEALTH SPECIALISTS OF IDAHO, WHICH IS MORE THAN 35% OWNED BY JACK LINCKS, A CURRENT BOARD MEMBER OF DELTA DENTAL OF IDAHO. 0 KURT PETELLIN DDS SEE PART V. 104242 DENTAL CLAIM PAYMENTS WERE MADE TO KURT PETELLIN, DDS., WHICH IS MORE THAN 35% OWNED BY KURT PETELLIN, A CURRENT BOARD MEMBER OF DELTA DENTAL OF IDAHO. 0 FORM 990, PART VI, SECTION A, LINE 1A THE CHAIR, CHAIR-ELECT, IMMEDIATE PAST-CHAIR, SECRETARY, CHIEF EXECUTIVE OFFICER, AND AN AT-LARGE DIRECTOR DESIGNATED BY THE CHAIR SHALL COMPRISE A STANDING EXECUTIVE COMMITTEE. ALTERNATIVELY, THE BOARD OF DIRECTORS MAY, AT ANY TIME AS THE NEED ARISES, BY RESOLUTION PASSED BY A MAJORITY OF THE ENTIRE BOARD OF DIRECTORS, REPLACE THE STANDING EXECUTIVE COMMITTEE BY DESIGNATING TWO OR MORE DIRECTORS TO CONSTITUTE THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE DAY-TODAY MANAGEMENT OF THE BUSINESS OF THE CORPORATION, SUBJECT ONLY SUCH LIMITATIONS AS ARE IMPOSED UPON SUCH EXECUTIVE COMMITTEE BY THE NONPROFIT CORPORATION ACT OR THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 4 DURING THE TAX YEAR, DELTA DENTAL OF IDAHO (DDID) AMENDED ITS GOVERNING DOCUMENTS IN CONNECTION WITH ITS TRANSITION OF LICENSURE UNDER IDAHO LAW FROM A PROFESSIONAL SERVICE CORPORATION TO A MANAGED CARE ORGANIZATION. THESE AMENDMENTS WERE MADE TO ALIGN WITH APPLICABLE REGULATORY REQUIREMENTS AND OPERATIONAL GOVERNANCE STANDARDS ASSOCIATED WITH ITS NEW LICENSURE STATUS. FOLLOWING THE AMENDMENTS, DDID CONTINUES TO BE AN IDAHO NON-PROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR SOCIAL WELFARE PURPOSES PURSUANT TO SECTION 501(C)(4) OF THE CODE. THE AMENDMENTS DID NOT ALTER THE ORGANIZATION'S SOCIAL WELFARE MISSION. FORM 990, PART VI, SECTION A, LINE 6 TO BE ELIGIBLE TO BECOME AND REMAIN A MEMBER OF DELTA DENTAL OF IDAHO, A PERSON MUST BE 1) HOLD A CURRENT LICENSE BY THE STATE OF IDAHO TO PRACTICE DENTISTRY; 2) CARRY AND MAINTAIN ADEQUATE PROFESSIONAL LIABILITY INSURANCE AND COMMERCIAL GENERAL LIABILITY POLICIES; 3) MEET THE CREDENTIALING CRITERIA; AND 4) EXECUTE A SERVICE AGREEMENT WITH DELTA DENTAL OF IDAHO. ALL MEMBERS SHALL ABIDE BY THE APPLICABLE RULES, REGULATIONS AND POLICIES THAT MAY BE ADOPTED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL INCLUDE TWO CLASSES OF DIRECTORS: MEMBER DIRECTORS AND INDEPENDENT DIRECTORS. AT ALL TIMES, A MAJORITY OF THE DIRECTORS SHALL BE INDEPENDENT DIRECTORS (AS DEFINED BY THE INSTRUCTIONS FOR IRS FORM 990) APPOINTED BY THE BOARD OF DIRECTORS. THE MEMBER DIRECTORS SHALL BE MEMBERS IN GOOD STANDING OF THE CORPORATION AND SHALL BE ELECTED BY VOTE OF A MAJORITY OF THE MEMBERS PRESENT AND VOTING, IN PERSON OR BY PROXY, AT THE ANNUAL MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B DELTA DENTAL OF IDAHO IS A MEMBER COMPANY OF THE DELTA DENTAL PLANS ASSOCIATION (DDPA) WHICH HAS GOVERNING RULES AND CRITERIA THAT ALL MEMBER COMPANIES MUST FOLLOW. THEREFORE CERTAIN BOARD DECISIONS ARE SUBJECT TO THESE GOVERNING RULES AND REQUIRE APPROVAL BY DDPA. IN ADDITION THE COMPANY IS SUBJECT TO RULES AND REGULATIONS ESTABLISHED BY THE IDAHO DEPARTMENT OF INSURANCE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 (FORM) IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM BASED ON AUDITED FINANCIAL STATEMENTS OF DELTA DENTAL PLAN OF IDAHO, INC. AND WITH THE ASSISTANCE OF THE ORGANIZATION'S FINANCE AND ACCOUNTING STAFF. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED BY EACH BOARD MEMBER AND OFFICER OR KEY EMPLOYEE OF THE COMPANY ON AN ANNUAL BASIS. A DETAIL REVIEW OF THE SIGNED CONFLICT FORMS IS COMPLETED BY THE CEO AND THE GOVERNANCE COMMITTEE CHAIR. AFTER REVIEW, THE GOVERNANCE COMMITTEE CHAIR REPORTS TO THE FULL BOARD. IF A CONFLICT EXISTS, THE CHAIR IS RESPONSIBLE FOR ELIMINATION OF THE CONFLICT WITHIN A REASONABLE PERIOD OF TIME. THIRD PARTY LEGAL COUNSEL ARE CONSULTED AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 AT LEAST ANNUALLY, THE CEO COMPENSATION PACKAGE IS REVIEWED BY THE COMPENSATION COMMITTEE, WHICH CONSISTS OF SEVEN BOARD MEMBERS, USING COMPARABLE SALARY DATA AND INFORMATION FROM AN OUTSIDE CONSULTANT WHO IS ENGAGED EVERY OTHER YEAR. IN ADDITION, A MARKET STUDY FOR ALL KEY EMPLOYEES IS COMPLETED BY THE DIRECTOR OF HUMAN RESOURCES AND REVIEWED BY THE CEO AT LEAST EVERY OTHER YEAR. OFFICER AND KEY EMPLOYEE COMPENSATION PROCESS CONSISTS OF SETTING GOALS AT THE BEGINNING OF THE YEAR FOR THE CALENDAR YEAR'S SALARY INCREASES AND BONUSES. THE GOALS ARE REVIEWED DURING THE YEAR WITH A FORMAL REVIEW AT THE END OF THE YEAR. DEPENDING ON THE PERFORMANCE OF THE COMPANY, INDIVIDUAL AND OVERALL ECONOMY, RAISES AND BONUSES ARE DETERMINED. DURING THE PROCESS, THE INDIVIDUALS AND COMPANY'S ACTUAL RESULTS ARE COMPARED AGAINST GOALS AND TARGETS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE FILED WITH THE DEPARTMENT OF INSURANCE. INDIVIDUALS CAN MAKE REQUESTS FOR THE FINANCIAL STATEMENTS FOLLOWING THE DOI'S REGULAR PROCESS. IN ADDITION, FINANCIAL STATEMENTS ARE SHARED UPON REQUEST TO THE CEO AND CAN BE OBTAINED ONLINE THROUGH WEBSITES SUCH AS GUIDESTAR. HEALTH SERVICES GROUP 555 E PARKCENTER BLVD BOISE ID 83706 460920203 SUPPORT SERVICES ID 0 5492 DELTA DENTAL OF IDAHO ADVANCED HEALTH SERVICES 555 E PARKCENTER BLVD BOISE ID 83706 352651482 IT SERVICES ID 579360 370101 DELTA DENTAL OF IDAHO