2025-11-14T13:06:44-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-01-01 470685003 DELTA DENTAL OF NEBRASKA DELT 6122243276 1299 FARNAM STREET 300 OMAHA NE 68102 CAROL M HOUGHTBY WATSON CFO 6122243276 2025-11-05 1 1 SHELBY NETZ P01405265 4147775500 2025-10-30 2024 2025-03-06 01:10:19Z RODNEY A YOUNG 1299 FARNAM STREET 300 OMAHA NE 68102 42531233 0 X WWW.DELTADENTALNE.ORG X 1985 NE DELTA DENTAL OF NEBRASKA PROVIDES NON-PROFIT DENTAL INSURANCE PLANS ON BOTH A RISK BASIS AND ADMINISTRATIVE SERVICES ONLY BASIS TO IMPROVE ORAL HEALTH, ACCESS AND AVAILABILITY AND PROVIDES ECONOMICAL DENTAL SERVICES FOR THE COMMUNITIES IT SERVES. 8 6 0 0 0 0 0 0 38163510 40229522 247702 370577 3000 3192 38414212 40603291 29249 18146 0 0 682292 1098916 0 0 0 36519811 38474113 37231352 39591175 1182860 1012116 15084980 16064591 2636086 2598034 12448894 13466557 DELTA DENTAL OF NEBRASKA ADMINISTERS PREPAID DENTAL SERVICE PLANS UNDER AGREEMENTS WITH VARIOUS GROUP AND INDIVIDUAL SUBSCRIBERS. THESE AGREEMENTS ARE OFFERED TO ITS SUBSCRIBERS AS PREPAID DENTAL PLANS ON EITHER A RISK BASIS OR AN ADMINISTRATIVE SERVICE PLAN BASIS. 0 0 38173352 18146 40229522 DELTA DENTAL OF NEBRASKA ADMINISTERS PREPAID DENTAL SERVICE PLANS UNDER AGREEMENTS WITH VARIOUS GROUP AND INDIVIDUAL SUBSCRIBERS. THESE AGREEMENTS ARE OFFERED TO ITS SUBSCRIBERS AS PREPAID DENTAL PLANS ON EITHER A RISK BASIS OR AN ADMINISTRATIVE SERVICE PLAN BASIS. 38173352 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 7077 0 1 0 0 0 0 0 0 0 0 0 X 8 6 0 1 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X CAROL M HOUGHTBY WATSON 6122243173 500 WASHINGTON AVE S NO 2060 MINNEAPOLIS MN 55415 RODNEY A YOUNG CHAIR, CEO & DIRECTOR 0.10 39.90 X X 0 3646131 57513 TAMERA K ROBINSON PRESIDENT & DIRECTOR 1.70 48.30 X X 0 1854548 38958 TIMOTHY R QUINN CHIEF MARKETING OFFICER 0.30 49.70 X 0 975515 37891 THOMAS J BELLAMY CHIEF SALES OFFICER 1.00 49.00 X 0 918354 41756 CAROL M HOUGHTBY WATSON CFO & ASSISTANT TREASURER 0.20 49.80 X 0 628282 42256 RICHARD M DEMARCO SR VP & INSURANCE DIVISION COO 0.10 39.90 X 0 507939 59693 NADIA MARTYN SVP GENERAL COUNSEL AND PRIVACY OFFICER 0.60 49.40 X 0 488936 71768 JAMES O'MEARA VP OF DENTAL SERVICES 36.00 4.00 X 0 133112 28855 LISA OTTMAR SENIOR ACCOUNT MANAGER 36.50 3.50 X 0 110408 32324 DR RICHARD D FITZGERALD DDS VICE CHAIR 0.90 0.00 X X 6000 0 0 DEE A TEKRONY SECRETARY 0.80 0.00 X X 4000 0 0 PATRICK J BOLER TREASURER 1.20 0.00 X X 4500 0 0 DR JAMES D PALMER DDS DIRECTOR 0.80 0.00 X 5000 0 0 JENNIFER HASSLEN DDS DIRECTOR 0.80 0.00 X 5000 0 0 PATRICK D GARVEY DIRECTOR 0.50 0.00 X 3000 0 0 27500 9263225 411014 0 0 1 0 DELTA DENTAL PLAN OF MICHIGAN 16082 COLLECTION CENTER DRIVE CHICAGO IL 68504 DENTAL ADMINISTRATIVE SERVICES 1046021 NE SPECIALTY DENTAL SERVICES LLC PO BOX 950544 ST LOUIS MO 63195 DENTAL CLAIMS 682499 RENAISSANCE LIFE AND HEALTH INSURANCE CO 6606 COLLECTION CTR DR CHICAGO IL 60693 DENTAL ADMINISTRATIVE SERVICES 358671 STARK AND JOHNSON LLC 3272 SALT CREEK CIR STE A LINCOLN NE 68504 DENTAL CLAIMS 293506 DENTAL PROFESSIONALS OF NEBRASKA PC 10365 PACIFIC ST OMAHA NE 68114 DENTAL CLAIMS 274947 23 DENTAL COVERAGE: ADMIN 524292 30465016 30465016 DENTAL COVERAGE: RISK 525100 9764506 9764506 40229522 374145 374145 1924374 1927942 -3568 -3568 -3568 MISCELLANEOUS REVENUE 900099 3192 3192 3192 40603291 40229522 0 373769 18146 18146 140331 105248 35083 771734 578801 192933 36723 27542 9181 100659 75494 25165 49469 37102 12367 1087836 1087836 136622 136622 68768 68768 33314 33314 160658 160658 3874 3874 142143 142143 54657 54657 51963 51963 38269 38269 311 311 29382 29382 29238 29238 CLAIMS EXPENSE 35686771 35686771 COMMISSIONS EXPENSE 556412 556412 MEMBERSHIP FEES 162973 162973 BANK CHARGES 125443 125443 105479 105479 39591175 38173352 1417823 0 3877420 2111194 283684 196850 1357077 1008894 472 0 9551230 12746464 15097 1189 15084980 16064591 2354714 2319298 169700 131634 111672 147102 2636086 2598034 X 0 0 0 0 12448894 13466557 12448894 13466557 15084980 16064591 X 1012116 5547 X X 0 1 X 1 0 0 INTERCOMPANY PAYABLE 145913 LEASE LIABILITY 1189 147102 X 40013565 -556412 -556412 40569977 33314 33314 40603291 39001449 0 39001449 33314 556412 589726 39591175 PART X, LINE 2: DELTA DENTAL OF NEBRASKA (DDNE) IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(4), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. DDNE HAS PROCESSES IN PLACE TO ENSURE THE MAINTENANCE OF THE TAX-EXEMPT STATUS FOR THE ORGANIZATION, TO IDENTIFY AND REPORT UNRELATED INCOME, TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS, AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. DDNE FILES TAX RETURNS IN THE U.S. FEDERAL AND APPLICABLE STATE JURISDICTION. THE TAX YEARS ENDING DECEMBER 31, 2021 AND THEREAFTER ARE STILL OPEN TO AUDIT FOR FEDERAL PURPOSES AND THE TAX YEARS ENDING DECEMBER 31, 2020 AND THEREAFTER ARE STILL OPEN TO AUDIT FOR STATE PURPOSES. DDNE HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND HAS CONCLUDED THAT IT DOES NOT MEET THE THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF AN UNCERTAIN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: COMMISSION EXPENSES REPORTED AS PART OF REVENUE ON AUDIT -556,412. PART XII, LINE 4B - OTHER ADJUSTMENTS: COMMISSION EXPENSES REPORTED AS PART OF REVENUE ON AUDIT 556,412. 0 0 0 0 1 0 1 0 0 RODNEY A YOUNG CHAIR, CEO & DIRECTOR 0 1261950 0 2361181 0 23000 0 24150 0 33363 0 3703644 0 0 TAMERA K ROBINSON PRESIDENT & DIRECTOR 0 800426 0 1031122 0 23000 0 24150 0 14808 0 1893506 0 0 TIMOTHY R QUINN CHIEF MARKETING OFFICER 0 567187 0 408328 0 0 0 24150 0 13741 0 1013406 0 0 THOMAS J BELLAMY CHIEF SALES OFFICER 0 550922 0 367432 0 0 0 24150 0 17606 0 960110 0 0 CAROL M HOUGHTBY WATSON CFO & ASSISTANT TREASURER 0 392910 0 212372 0 23000 0 24150 0 18106 0 670538 0 0 RICHARD M DEMARCO SR VP & INSURANCE DIVISION COO 0 333895 0 169044 0 5000 0 24150 0 35543 0 567632 0 0 NADIA MARTYN SVP GENERAL COUNSEL AND PRIVACY OFFICER 0 300735 0 169727 0 18474 0 24150 0 47618 0 560704 0 0 JAMES O'MEARA VP OF DENTAL SERVICES 0 112273 0 20839 0 0 0 10053 0 18802 0 161967 0 0 PART I, LINE 3 ALL COMPENSATION IS PAID BY STRATACOR OR ABOVA TALENT, BOTH RELATED ORGANIZATIONS. STRATACOR AND ABOVA TALENT USE THE FOLLOWING TO ESTABLISH COMPENSATION: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY BOARD OR COMPENSATION COMMITTEE PART I, LINE 5 ALL ELIGIBLE EMPLOYEES MAY PARTICIPATE IN THE EMPLOYEE INCENTIVE PLAN WHICH IS APPROVED BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OF THE BOARD. THE PLAN ALLOWS FOR AN INCENTIVE PLAN PAYOUT BASED ON THREE COMPONENTS: THE RELATED COMPANY'S FINANCIAL PERFORMANCE, CUSTOMER AND EMPLOYEE EXPERIENCE, AND INDIVIDUAL GOALS. WITHIN THE CALCULATION OF THE RELATED COMPANY'S FINANCIAL PERFORMANCE, THERE IS A COMPONENT BASED ON REVENUE AND A COMPONENT BASED ON OPERATING EARNINGS. THE INCENTIVE AMOUNT IS BASED ON THE MATHEMATICAL CALCULATION OF THE RESULTS FOR EACH COMPONENT. FOR 2024, EACH EMPLOYEE'S AMOUNT WAS CALCULATED WITH 75% WEIGHT BASED ON THE RELATED COMPANY PERFORMANCE AND 25% WEIGHT BASED ON THEIR INDIVIDUAL PERFORMANCE. PART I, LINE 6 ALL ELIGIBLE EMPLOYEES MAY PARTICIPATE IN THE EMPLOYEE INCENTIVE PLAN WHICH IS APPROVED BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OF THE BOARD. THE PLAN ALLOWS FOR AN INCENTIVE PLAN PAYOUT BASED ON THREE COMPONENTS: THE RELATED COMPANY'S FINANCIAL PERFORMANCE, CUSTOMER AND EMPLOYEE EXPERIENCE, AND INDIVIDUAL GOALS. WITHIN THE CALCULATION OF THE RELATED COMPANY'S FINANCIAL PERFORMANCE, THERE IS A COMPONENT BASED ON REVENUE AND A COMPONENT BASED ON OPERATING EARNINGS. THE INCENTIVE AMOUNT IS BASED ON THE MATHEMATICAL CALCULATION OF THE RESULTS FOR EACH COMPONENT. FOR 2024, EACH EMPLOYEE'S AMOUNT WAS CALCULATED WITH 75% WEIGHT BASED ON THE RELATED COMPANY PERFORMANCE AND 25% WEIGHT BASED ON THEIR INDIVIDUAL PERFORMANCE. FORM 990, PART V, LINES 2A AND 2B: ALL EMPLOYEES ARE LEGAL EMPLOYEES OF STRATACOR (FEIN: 41-1852523) OR ABOVA TALENT (FEIN: 85-3884782), EACH OF WHICH FILES ALL REQUIRED FEDERAL EMPLOYMENT FORMS EACH YEAR. FORM 990, PART VI, SECTION A, LINE 3 DELTA DENTAL OF NEBRASKA ("DDNE", "DELTA DENTAL") IS MANAGED BY STRATACOR PURSUANT TO AN ADMINISTRATIVE SERVICES AGREEMENT EFFECTIVE JULY 16, 2019. STRATACOR PERFORMS ADMINISTRATIVE SERVICES WHICH INCLUDE GROUP SALES AND RETENTION, UNDERWRITING, PRODUCT DEVELOPMENT, PROFESSIONAL SERVICES, WEBSITE HOSTING, CASH AND INVESTMENT MANAGEMENT, REGULATORY COMPLIANCE, FINANCIAL REPORTING AND OTHER ADMINISTRATIVE SERVICES INCLUDING REPORTING TO THE DDNE BOARD OF DIRECTORS. STRATACOR ALSO PERFORMS CERTAIN OUTSOURCED SERVICES THROUGH ITS CONTRACT WITH DELTA DENTAL OF MICHIGAN AND RENAISSANCE LIFE AND HEALTH INSURANCE COMPANY OF AMERICA (DDMI) FOR DELTA DENTAL OF NEBRASKA, WHICH INCLUDES CLAIMS PROCESSING, ELIGIBILITY, BILLING AND CUSTOMER SERVICE DUTIES, COLLECTION OF PAST DUE ACCOUNTS RECEIVABLE, ENROLLMENT AND ID CARD GENERATION AS WELL AS DATA PROCESSING SERVICES. EFFECTIVE JUNE 2019, STRATACOR BECAME THE SOLE MEMBER OF DDNE. FORM 990, PART VI, SECTION A, LINE 6 STRATACOR IS THE SOLE MEMBER OF DELTA DENTAL OF NEBRASKA. FORM 990, PART VI, SECTION A, LINE 7A THE MAJORITY VOTE OF THOSE DIRECTORS PRESENT AT ANY MEETING SHALL BE SUFFICIENT TO PASS ANY MEASURE EXCEPT MEASURES ON WHICH A GREATER VOTE IS REQUIRED BY THE ARTICLES OF INCORPORATION, BYLAWS OR ANY PROVISION OF APPLICABLE NEBRASKA LAW. THE BYLAWS OF THE CORPORATION MAY BE AMENDED BY TWO THIRDS (2/3) VOTE OF THOSE MEMBERS OF THE BOARD OF DIRECTORS PRESENT AND VOTING ON ANY SUCH AMENDMENT. ANY AMENDMENTS TO THE CORPORATION'S BYLAWS, ONCE SO ADOPTED BY THE BOARD OF DIRECTORS SHALL BE DISTRIBUTED IN THE FORM OF A WRITTEN NOTICE TO THE CORPORATION'S MEMBERSHIP NOT LESS THAN THIRTY (30) DAYS AFTER THE DATE OF ADOPTION. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PRESIDENT AND CFO OF DELTA DENTAL OF NEBRASKA. THESE POSITIONS ARE EMPLOYEES OF STRATACOR. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY BY PERIODICALLY REQUIRING EMPLOYEES TO VALIDATE THAT THEY ARE NOT ENGAGED IN ANY ACTIVITY THAT WOULD BE CONSIDERED A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 OFFICERS OF THE FILING ORGANIZATION ARE NOT COMPENSATED BY THE FILING ORGANIZATION. INDIVIDUALS SERVING AS OFFICERS OF THE FILING ORGANIZATION SERVE IN THE SAME OR SIMILAR CAPACITY FOR A RELATED 501(C)(4) ORGANIZATION, STRATACOR. ALL COMPENSATION RECEIVED BY OFFICERS OF THE FILING ORGANIZATION (IN THEIR CAPACITIES AS EMPLOYEES OF STRATACOR) IS PAID BY STRATACOR, AND STRATACOR IS RESPONSIBLE FOR COMPENSATION SETTING POLICY AND PROCEDURE. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURES AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN GAIN ON AVAILABLE-FOR-SALE BONDS 5,547. FORM 990, PART XII, LINE 2C: STRATACOR, THE SOLE MEMBER OF DELTA DENTAL OF NEBRASKA, MONITORS THE PROCESS FOR OVERSEEING THE AUDIT AND SELECTING THE INDEPENDENT ACCOUNTANT. DELTA DENTAL OF MINNESOTA FOUNDATION 500 WASHINGTON AVENUE S SUITE 2060 MINNEAPOLIS MN 55415 264482509 FOUNDATION MN 501(C)(3) LINE 12B, II STRATACOR 0 STRATACOR 500 WASHINGTON AVENUE S SUITE 2060 MINNEAPOLIS MN 55415 411852523 HOLDING COMPANY MN 501(C)(4) N/A N/A 0 DELTA DENTAL OF MINNESOTA 500 WASHINGTON AVE S SUITE 2060 MINNEAPOLIS MN 55415 410952670 DENTAL SERVICE PLANS MN 501(C)(4) N/A STRATACOR 0 HEALTH VENTURES NETWORK 500 WASHINGTON AVENUE S SUITE 2060 MINNEAPOLIS MN 55415 411539439 VISION COVERAGE MN N/A C 0 ABOVA INC 500 WASHINGTON AVENUE S SUITE 2060 MINNEAPOLIS MN 55415 814457588 SALE OF DENTAL PRODUCTS AND CONSULTING DE N/A C 0 TRASKA INC 500 WASHINGTON AVENUE S SUITE 2060 MINNEAPOLIS MN 55415 831531907 BEMIDJI BUILDING HOLDING CO DE N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0