2025-11-14T13:05:14+00:00 2024-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2024-01-01 396094742 Delta Dental of Wisconsin Inc DELT 7153446087 3100 Business Park Drive PO Box 86 Stevens Point WI 544810086 Doug Ballweg CEO and President 2025-11-14 true Mallory Fairless P10321579 3128997000 2025-11-14 2024 2025-03-06 01:10:19Z Doug Ballweg 3100 Business Park Drive PO Box 86 Stevens Point WI 544810086 1035731985 false X www.deltadentalwi.com X 1962 WI Engage and empower our customers, partners, and communities to improve oral and overall health by developing and delivering innovative products and services built on a culture of legendary service. 9 6 434 0 0 0 914002540 970935955 8233886 13043695 68056 33808 922304482 984013458 5005931 5045537 0 29022843 31106209 0 0 878362439 937648351 912391213 973800097 9913269 10213361 373109539 397486415 94528307 106481023 278581232 291005392 The exempt purpose of Delta Dental of Wisconsin is to engage and empower our customers, partners, and communities to improve oral and overall health by developing and delivering innovative products and services built on a culture of legendary service. false false 954448452 970935955 Dental Plans: Delta Dental of Wisconsin (Delta) is a not-for-profit dental service corporation that administers and underwrites easy-to-use, cost-effective dental plans for employers and individuals throughout Wisconsin. More than 90 percent of Wisconsin's dentists participate in our Premier network. This relationship allows us to offer quality dental practices, superior cost management programs, accurate payment and guaranteed benefits. For 2024, Delta Dental provided coverage to more than 2.6 million individuals. Delta Dental's commitment to improving the public's oral health is evidenced by the strong dental plans and networks it offers. 5045537 5045537 Support for oral and overall health: Delta is also committed to helping improve the oral health of vulnerable populations through its significant support of the Delta Dental of Wisconsin Foundation (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. Seal-A-Smile, the largest grantee of the Foundation, is a partnership with the State Oral Health Program to provide school-based dental screenings and sealants to low-income children. Ensuring access to dental care for individuals with Medicaid coverage also remains a priority and the Foundation provides large grants to safety-net dental clinics and medical/dental integration programs. In addition, the Foundation runs statewide programs that are targeted to improve oral and overall health. Foundation grants are targeted to help prevent dental disease, improve access to care for low-income residents, and help ensure Wisconsin has a strong dental workforce, especially in rural areas of the state. The Foundation uses a needs assessment to identify gaps in the state's oral health status and to help determine where their grants could have the greatest impact. The Delta Board reviews the Foundation's Strategic Plan and is informed of its grants throughout the year. 959493989 false false false false false false false false false false true true 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 true false false false false false true true true false false true 44517 0 true 434 true false false false false false false true false X 9 6 false false false false false false false true false false false false true true true true true true true true false false X Craig Aittama 7153437237 3100 BUSINESS PARK DRIVE PO BOX 86 Stevens Point WI 544810086 Doug Ballweg President & CEO 45.0 1.0 X X 2152385 0 1437478 Anne Smith Director 2.0 1.0 X 105250 0 0 Brad McClain Director 2.0 0 X 85750 0 0 Cristy Garcia-Thomas Director 2.0 0 X 81000 0 0 Dr Andrew Welles Director 1.0 0 X 97000 0 0 James Kolstad Director 2.0 0 X 97000 0 0 Jeff Martin Director 2.0 1.0 X 144250 0 0 Thomas Shorter Director 2.0 0 X 98250 0 0 Tina Chang Director 2.0 0 X 98250 0 0 Craig D Aittama Treasurer & VP, Finance 45.0 1.0 X 398434 0 154545 Jed Roher Secretary and Chief Legal Counsel 45.0 1.0 X 623404 0 208056 Anne Treankler Chief Analytics and Strategy Officer 45.0 0 X 511901 0 21495 David Vanden Heuvel Chief Business Development Officer 45.0 0 X 460598 0 141549 Gregory Theis DDS Dental Director 45.0 1.0 X 402642 0 157034 Kelly McGinty VP, Individual Admin Services 45.0 0 X 392159 0 201593 Kyle Humphrey Chief Sales & Marketing Officer 45.0 1.0 X 487269 0 170799 Maureen Lewandowski VP, Claim Operations 45.0 0 X 395858 0 158613 Noreen Parrett VP, General Counsel 45.0 0 X 149902 0 10265 Colleen Walsh Director, Dental Services 45.0 0 X 224332 0 52272 Elizabeth Vinopal Director, Account Management 45.0 0 X 241779 0 65472 Sandra Hito Senior Account Executive 45.0 0 X 226183 0 64598 Steve LeRoy Senior Sales Executive 45.0 0 X 206020 0 25099 Timothy Krull Senior Account Manager 45.0 0 X 209269 0 50026 7888885 0 2918894 65 true true false Dental Associates Ltd of Wisconsin 11711 W Burleigh St WAUWATOSA WI 53222 DENTAL SERVICES 19349688 DENTAL HEALTH ASSOCIATES OF MADISON 2971 CHAPEL VALLEY ROAD MADISON WI 53711 DENTAL SERVICES 18597557 MIDWEST DENTAL CARE - SHEBOYGAN PO BOX 90 MONDOVI WI 54755 DENTAL SERVICES 17274443 FIRST CHOICE DENTAL GROUP 440 SCIENCE DR STE 100 MADISON WI 53711 DENTAL SERVICES 13160334 Wisconsin Dental Group SC 1200 Network Center Dr Effingham IL 62401 DENTAL SERVICES 12261739 1082 0 Premiums earned 524114 970935955 970935955 0 0 0 0 970935955 6864288 6864288 0 0 57852034 45900 51672767 45760 6179267 140 6179407 6179407 Misc Income 900099 33808 33808 0 0 0 0 33808 984013458 970935955 0 13077503 5045537 5045537 9488727 5398183 4090544 205342 205342 14527354 13074619 1452735 3295574 2551545 744029 2218234 1754784 463450 1370978 1370978 553413 221365 332048 411001 164400 246601 70455 28182 42273 504121 504121 9952230 8957007 995223 0 3455919 3110327 345592 6891788 6202609 689179 24708598 22237738 2470860 442222 398000 44222 1316959 1000889 316070 482096 482096 2181449 1657901 523548 370090 210951 159139 Claims incurred 866921624 866921624 Commissions 16452469 16452469 State Income Tax 1281333 1101946 179387 DDPA Dues 969796 969796 682788 457797 224991 0 973800097 959493989 14306108 0 27243834 37991821 3357956 5404742 7985055 10636763 0 0 0 0 200000 200000 51201723 8585098 45002769 42616625 235379562 248462021 41632704 42125718 7859397 6157389 4448262 3891336 373109539 397486415 8999092 10339105 10506607 11546403 0 0 17777142 15919487 57245466 68676028 94528307 106481023 X 278581232 291005392 278581232 291005392 373109539 397486415 X 10213361 -378725 2589524 X false true true false 1335424 1335424 34723913 2518719 32205194 233512 172312 61200 11072631 4973138 6099493 3836243 920929 2915314 42616625 42125718 F Closely-held equity interests 42125718 F Financial derivatives 42125718 Federal Income Taxes Unpaid claim adjustment expense 1050000 Payable to subsidiaries and related organizations 1990328 Unpaid claims 15549000 Deferred Tax Liability 278332 Payable for state income tax 325077 Amounts retained for account of others 41573405 Supplemental retirement plan liability 7909886 68676028 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote DELTA WI IS ORGANIZED AS A NONPROFIT DENTAL CARE PLAN FOR FEDERAL INCOME TAX PURPOSES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES. THE SUBSIDIARY IS SUBJECT TO FEDERAL INCOME TAXES. FOR WISCONSIN INCOME TAX PURPOSES, DELTA WI IS TAXED AS AN INSURANCE COMPANY AND FILES A COMBINED RETURN WITH ITS SUBSIDIARY. The subsidiary's federal income tax returns for 2021 - 2024, and state tax returns for 2020 - 2024, are subject to examination by tax authorities generally 3 years after they were filed for federal, and 4 years for state. As of December 31, 2024, the Company had not identified any material loss contingencies arising from uncertain tax positions. true UNITED WAY OF PORTAGE COUNTY 2801 Hoover Road Stevens Point WI 54481 390831152 501(c)(3) 290990 Match of our employee donations to United Way and their agencies STEVENS POINT AREA PUBLIC SCHOOL DISTRICT 1900 Polk Street Stevens Point WI 54481 396004667 GOV 59917 Funding for 3 year mental health grant and other health-related programming UNIVERSITY OF WI FOUNDATION 1848 University Ave Madison WI 53726 390743975 501(c)(3) 43500 Funding in support of the University of Wisconsin Foundation BOYS & GIRLS CLUB OF PORTAGE CO PO Box 171 941 Michigan Ave Stevens Point WI 54481 731630506 501(c)(3) 35550 Funding in support of Boys & Girls Club programming BOYS & GIRLS CLUB OF DANE CO 1818 W Beltline Highway Madison WI 53713 391925617 501(c)(3) 28000 Funding in support of Boys & Girls Club programming COMMUNITY FOUNDATION OF CENTRAL WI 2801 Hoover Road Stevens Point WI 54481 390827885 501(c)(3) 14250 Support for multiple projects in Stevens Point area STEVENS POINT AREA YMCA 1000 Division Street Stevens Point WI 54481 391102612 501(c)(3) 12500 Funding in support of YMCA programming Village of Whiting 3600 Water Street Stevens Point WI 54481 391256611 GOV 12140 Funding to provide fluoridation equipment UWSP FOUNDATION INC 2100 Main Street Stevens Point WI 54481 396098038 501(c)(3) 11100 Support for local university foundation to ensure strong workforce and community AMERICAN RED CROSS WISCONSIN REGION 2600 W Wisconsin Ave Milwaukee WI 53233 530196605 501(c)(3) 10125 Provides disaster and health services to local community JUNIOR ACHIEVEMENT OF PORTAGE & WOOD COUNTIES 300 3rd Street Wausau WI 54403 390826295 501(c)(3) 10000 Support for Junior Achievement program in Wood and Portage counties, inspiring and preparing young people for success CREATE PORTAGE COUNTY PO Box 565 Stevens Point WI 54481 201960836 501(c)(3) 6700 Annual donation to charity that supports strong and diverse communities AMERICAN HEART ASSOCIATION-MADISON 2850 Dairy Dr Madison WI 53718 135613797 501(c)(3) 5500 General programming support within Wisconsin CAP SERVICES INC 2900 Hoover Road Stevens Point WI 54481 391080897 501(c)(3) 5265 Donation to Community Action Program that assists low-income individuals and families DELTA DENTAL OF WISCONSIN FOUNDATION INC 3100 BUSINESS PARK DR PO BOX 828 STEVENS POINT WI 544810828 824043752 501(C)(3) 4500000 PROGRAM SUPPORT 15 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds While it provides the majority of grants through its foundation, Delta Dental of Wisconsin (DDW) provides a limited number of corporate donations directly to organizations requesting funding. Requests exceeding $200,000 are reviewed and approved by Delta Dental of Wisconsin's Board of Directors. Smaller requests are reviewed and approved by representatives from DDW's leadership team. Delta Dental may require follow-up reporting, depending on the organization and project. X X X X X false true false true false false false false false Doug Ballweg President & CEO 1747182 0 383333 0 21870 0 1399713 0 37765 0 3589863 0 877272 0 Craig D Aittama Treasurer & VP, Finance 278351 0 120083 0 0 0 118225 0 36320 0 552979 0 0 0 Jed Roher Secretary and Chief Legal Counsel 434509 0 188895 0 0 0 159875 0 48181 0 831460 0 0 0 Maureen Lewandowski VP, Claim Operations 275775 0 120083 0 0 0 112175 0 46438 0 554471 0 0 0 Kelly McGinty VP, Individual Admin Services 272975 0 119184 0 0 0 180667 0 20926 0 593752 0 0 0 Noreen Parrett VP, General Counsel 18725 0 131177 0 0 0 10253 0 12 0 160167 0 0 0 Gregory Theis DDS Dental Director 281069 0 120083 0 1490 0 113465 0 43569 0 559676 0 0 0 Anne Treankler Chief Analytics and Strategy Officer 356737 0 155164 0 0 0 -17136 0 38631 0 533396 0 0 0 David Vanden Heuvel Chief Business Development Officer 321175 0 139423 0 0 0 93328 0 48221 0 602147 0 0 0 Kyle Humphrey Chief Sales & Marketing Officer 339011 0 146169 0 2089 0 129275 0 41524 0 658068 0 0 0 Sandra Hito Senior Account Executive 213611 0 8015 0 4557 0 19396 0 45202 0 290781 0 0 0 Steve LeRoy Senior Sales Executive 194994 0 7355 0 3671 0 17594 0 7505 0 231119 0 0 0 Timothy Krull Senior Account Manager 198352 0 7439 0 3478 0 18055 0 31971 0 259295 0 0 0 Elizabeth Vinopal Director, Account Management 220088 0 18496 0 3195 0 20260 0 45212 0 307251 0 0 0 Colleen Walsh Director, Dental Services 180870 0 40000 0 3462 0 15975 0 36297 0 276604 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The organization established non-qualified deferred compensation plans as allowed under IRC Section 457(f) for the benefit of the CEO and senior management team. Changes in the present value of the liabilities under this plan are expensed annually. THE COMPENSATION FROM THIS SUPPLEMENTAL RETIREMENT PLAN IS NOTED ON SCHEDULE J, PART II, Column B(iii). THE AMOUNTS ACCRUED FOR THE CURRENT YEAR ARE REPORTED IN SCHEDULE J, PART II, Column C, AND THE AMOUNTS ACCRUED AND REPORTED ON PREVIOUS FORMS 990 ARE REPORTED ON SCHEDULE J, PART II, Column F. The following officers and employees participated in the section 457(f) plan in 2024: Douglas Ballweg: $1,373,038 accrued; Jed Roher: $133,200 accrued; Greg Theis: $86,790 accrued; Kyle Humphrey: $102,600 accrued; Craig Aittama: $91,550 accrued; David Vanden Heuvel: $66,653 accrued; Maureen Lewandowski: $85,500 accrued; Kelly McGinty: $158,242 accrued. Schedule J, Part I, Line 5a Compensation contingent on revenues of the organization Sales employees are eligible to receive incentive compensation based upon revenues earned. The amount of compensation for a particular time period is calculated by applying factors for new and renewal business against the corresponding revenue that each sales employee sold during that period. BURLEIGH DENTAL SC ENTITY MORE THAN 35% OWNED BY MONICA HEBL, FORMER DIRECTOR 194911 DENTAL CLAIMS false Form 990, Part IV, Line 4 Lobbying Activities This question is not applicable for 501(c)(4) organizations and was intentionally not answered per Form 990 instructions. Delta Dental of Wisconsin does record lobbying expense. However, the organization does not receive membership dues and thus not subject to the notice and reporting requirement or the proxy tax. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE ORGANIZATION DID 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 15a Process to establish compensation of top management official DELTA DENTAL OF WISCONSIN (DELTA) ENGAGED KAVEA CONSULTING, LLC, AN INDEPENDENT COMPENSATION CONSULTANT, TO ASSIST IN DETERMINING THE COMPENSATION OF DELTA'S TOP MANAGEMENT OFFICIAL. IN EVALUATING THE TOP MANAGEMENT OFFICIAL'S 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 OFFICIAL'S COMPENSATION ARRANGEMENT IS SUBJECT TO THE REVIEW AND APPROVAL OF DELTA'S INDEPENDENT BOARD OF DIRECTORS (BOARD), AS IS THE AGGREGATE COMPENSATION OF DELTA'S REMAINING EXECUTIVE MANAGEMENT. 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 2024. Form 990, Part VI, Line 15b Process to establish compensation of other employees Delta Dental of Wisconsin (Delta) engaged Kavea Consulting, LLC, an independent compensation consultant, to assist in determining the compensation of Delta's C-suite executives and vice presidents. In evaluating the compensation of the C-suite 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 aggregate compensation arrangements of the C-suite executives and vice presidents are 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 C-suite executives and vice presidents was last undertaken in 2024. For all other employees, the President and 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 19 Required documents available to the public Form 990 and IRS Determination Letter granting exempt status are made available to the public upon request. Delta Dental's statutory annual (financial) statement is available on the website of the National Association of Insurance Commissioners. The statutory annual statement is also available for review at the Wisconsin Office of the Commissioner of Insurance. All other governing documents are available in hard copy form to the public upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN DEFERRED TAX LIABILITY - 35708; Unrealized Holding Gain on Stocks - 2960509; Income (Loss) on Investment in SpringRock Ventures II LLP - -83957; Income (Loss) on Investment in NorthWinds - -2360962; Income on Armata (fka C3) - -2264302; Income (loss) from subsidiary - 4375750; Income (Loss) on Investment in SpringRock Ventures III LLP - -73222; Total - 2589524; Delta Dental of Wisconsin Foundation Inc 3100 Business Park Drive PO Box 828 Stevens Point WI 544810828 824043752 SEE PART VIII WI 501(c)(3) Type I Delta Dental of Wisconsin Inc true NORTHWINDS TECHNOLOGY SOLUTIONS LLC 111 Shuman Boulevard Naperville IL 60563 841939908 TECHNOLOGY SERVICES DE NA Related -615357 8026121 false true 0.3333 WYSSTA INC 3100 Business Park Drive PO Box 828 STEVENS POINT WI 544810828 396094742 HOLDING COMPANY WI DELTA DENTAL WI C Corporation 72757001 61939781 1 true false true false false false true false false false false false false false true true true true true true Delta Dental of Wisconsin Foundation Inc B 4500000 Cash Value Delta Dental of Wisconsin Foundation Inc O 443760 Employee's time Wyssta Inc O 18230117 Employee's time Wyssta Inc R 42541820 Actual Premium received Wyssta Inc S 2200637 Actual Commissions paid Wyssta Inc N 1475580 Employees' wages & square footage Wyssta Inc P 4985621 Actual Expenses incurred Wyssta Inc S 2027287 Actual Expenses incurred Wyssta Inc Q 166424 Employee Count Wyssta Inc Q 423245 Tax Preparer's Calculations Wyssta Inc Q 176801 Actual Expenses incurred by company Wyssta Inc Q 600205 Member counts Wyssta Inc Q 142970 Subscriber count Wyssta Inc Q 787334 Actual Expenses & Member counts Wyssta Inc Q 7384264 Actual Expenses incurred Wyssta Inc Q 69462 Manager Count by company Wyssta Inc F 1500000 Cash Value Schedule R, Part II, Column (b) PRIMARY ACTIVITY INITIATING, COLLABORATING WITH, AND SUPPORTING PROGRAMS THAT EXTEND ACCESS TO DENTAL CARE, ENSURE A STRONG DENTAL WORKFORCE, AND IMPROVING THE ORAL HEALTH OF UNDERSERVED AND VULNERABLE POPULATIONS.