2025-11-14T13:05:46+00:00 2024-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2024-01-01 824043752 Delta Dental of Wisconsin Foundation Inc DELT 7153446087 3100 Business Park Drive PO Box 86 Stevens Point WI 544810828 CRAIG AITTAMA Treasurer 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 544810828 4867371 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 3 0 3 0 4536115 4544381 0 167735 322990 0 4703850 4867371 2853330 4746447 0 0 0 0 492478 522259 3345808 5268706 1358042 -401335 16920524 17010970 1278533 1381385 15641991 15629585 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 2391157 2183279 Ensuring a strong dental workforce a) The Foundation provided six scholarships to Marquette dental students in 2024. b) Scholarships are also awarded to dental hygiene and dental assisting students at nine Wisconsin technical colleges. In 2024, 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. d) In 2024, Wisconsin Act 89 was signed into law, directing $20 million of the State budget to Wisconsin Technical College System oral health care workforce initiatives. The Foundation matched up to $2 million in aggregate to approved initiatives at 14 colleges. These funds will be used to establish nine new dental hygienist, dental assistant, dental therapy, or expanded function dental auxiliary (EFDA) programs, and expand or improve 13 current programs, by purchasing additional equipment and facility improvements. 1639276 1628330 Access to dental care - Due to Wisconsin's low Medicaid dental reimbursement, finding a dentist that will accept public insurance is extremely difficult. The Foundation awarded grants to 13 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. 1029368 934838 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 2023/2024 academic year, more than 86,000 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 5059801 true true false 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 false false true false false false false true 0 0 0 false false false false false false false false false false false false X 7 3 false false false false true true true true false false false false true true true true true true false false false false WI X CRAIG AITTAMA 7153437601 3100 BUSINESS PARK DRIVE PO BOX 82 Stevens Point WI 544810828 Anne Smith Director 1.0 2.0 X 0 105250 0 Doug Ballweg Chairman & President / DDW President & CEO 1.0 45.0 X 0 2152385 1437478 Gregory Theis DDS Director / Dental Director of DDW 1.0 45.0 X 0 402642 157034 Kyle Humphrey Director 1.0 45.0 X 0 487269 170799 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 398434 154545 Jed Roher Secretary / Chief Legal Counsel of DDW 1.0 45.0 X 0 623404 208056 Jeff Martin Former Director 1.0 2.0 X 0 144250 0 0 4313634 2127912 0 true true false 0 4500000 44381 4544381 0 0 0 0 0 322990 322990 0 0 0 0 0 0 0 0 0 4867371 0 0 322990 4746447 4746447 5480 3288 2192 21933 13160 8773 14563 8738 5825 0 105917 63550 42367 47483 28489 18994 9459 5675 3784 4720 2832 1888 shared services fee 312704 187622 125082 0 0 0 0 5268706 5059801 208905 0 6736255 6140958 0 0 0 0 0 0 0 0 10184269 10870012 0 0 0 0 16920524 17010970 9839 7747 1233353 1354011 0 0 35341 19627 1278533 1381385 X 5219227 4499067 10422764 11130518 15641991 15629585 16920524 17010970 -401335 388929 0 X false true 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 10281535 673851 21933 10933453 9318812 983091 20368 10281535 10296792 -957373 20607 9318812 10000000 309488 12696 10296792 0 10000000 10000000 1.0 0.0 0.0 false false Federal Income Taxes Payable to Affiliates 19627 19627 X 0 0 0 0 0 0 0 0 0 0 0 0 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, 2024, the Foundation had not identified any material loss contingencies arising from uncertain tax positions. true Affordable Dental Care Inc 2110 FORDEM AVE MADISON WI 53704 271995048 501(C)(3) 273932 Funding for dental clinic care for uninsured and under insured patients Advocate Aurora Health Inc PO Box 734262 Chicago IL 60603 824184596 501(C)(3) 25000 Funding for Dental Equipment Blackhawk Technical College PO Box 5009 6004 S County Road G Janesville WI 53546 391391659 501(C)(3) 169455 Funding in support of dental hygiene program Boys & Girls Club of Portage County Inc PO BOX 171 941 MICHIGAN AVE STEVENS POINT WI 54481 731630506 501(C)(3) 42200 Funding in support of dental hygiene programs Boys & Girls Club of the Wausau Area PO BOX 2386 WAUSAU WI 54402 391850386 501(C)(3) 15000 Funding in support of oral health and wellness programming Boys & Girls Club of the Wisconsin Rapids Area 501 W GRAND AVE WISCONSIN RAPIDS WI 54495 391745942 501(C)(3) 17000 Funding in support of Oral Health Education & Screenings Brown County Oral Health Partnership Inc (OHP) 1245 MAIN STREET GREEN BAY WI 54303 208969896 501(C)(3) 162700 Funding to support technology improvement project Children's Hospital of Wisconsin PO Box 1997 Finance Dept Milwaukee WI 53201 391500075 501(C)(3) 125000 Funding toward DentaMed Mobile Dental Bus Chippewa Valley Technical College 620 W CLAIREMONT AVE EAU CLAIRE WI 54701 391233557 501(C)(3) 169455 Funding in support of dental hygiene program & expand dental assisting program Chippewa Valley Technical College Foundation 620 W CLAIREMONT AVE EAU CLAIRE WI 547016162 391233557 501(C)(3) 195324 Funding in support of dental simulation lab, dental fellowships and scholarships, and other dental programming Community Health Systems Inc 435 Main Street Darlington WI 53530 391919806 501(C)(3) 23930 Funding for Dental Equipment Fox Valley Technical College 1825 N Bluemound Dr Appleton WI 54914 391264389 501(C)(3) 169455 Funding in support of dental hygiene program & expand dental assisting program Gateway Technical College 3520 30th Ave Kenosha WI 53144 391290708 501(C)(3) 126455 Funding in support of dental hygiene program Lake Area Free Clinic 856 B ARMOUR RD OCONOMOWOC WI 53066 392006388 501(C)(3) 15153 Funding for Preventative Care and New Dental Implant Program Lakeshore Technical College 1290 North Ave Cleveland WI 53015 391269078 501(C)(3) 126455 Funding in support of dental hygiene program Madison Area Technical College 1701 Wright Street Madison WI 53704 391086718 GOV 143000 Funding in support of dental hygiene program & add dental assisting program Marquette University School of Dentistry PO BOX 1881 MILWAUKEE WI 53201 390806251 501(C)(3) 30000 Funding in support of dental student scholarships Mid-State Technical College (SKS email) 2600 West 5th Street Marshfield WI 54449 391089584 GOV 126455 Funding in support of dental hygiene program & add dental assisting program Mid-State Technical College Foundation 500 32nd Street North Wisconsin Rapids WI 54494 391333783 501(C)(3) 50000 Funding for Equipment for New Dental Assisting Program Milwaukee Area Technical College Foundation 700 West State Street Milwaukee WI 53233 396003459 501(C)(3) 173455 Funding in support of dental hygiene program & Dental Hygiene Scholarships More Smiles Wisconsin 630 E WASHINGTON AVE MADISON WI 53703 264397163 501(C)(3) 12990 Funding for Equipment Purchase Muslim Community and Health Center 803 West Layton Avenue Milwaukee WI 53221 452385629 501(C)(3) 82301 Funding to provide access to Dental Care for Vulnerable Populations National Foundation of Dentistry for Handicapped 7665 US HWY 2 IRON RIVER WI 54847 352297925 501(C)(3) 10000 Funding in support of initiative for dental care for veterans Northcentral Technical College 1000 W Campus Drive Wausau WI 54401 391266481 501(C)(3) 226455 Funding in support of dental assisting program and dental therapy Northeast Wisconsin Technical College 2740 West Mason St Green Bay WI 54303 391087141 GOV 127813 Funding in support of dental hygiene program and new dental assisting program Northern Highland AHEC 149204 County Road NN Wausau WI 54401 473324526 501(C)(3) 7000 Funding in support of Oral Health Days transportation NorthLakes Community Clinic 7665 US Highway 2 Iron River WI 54847 352297925 501(C)(3) 250000 Funding for clinic needs Northwood Technical College 1900 College Drive Rice Lake WI 54868 391313438 501(C)(3) 126455 Funding in support of dental hygiene program and mobile dental training lab Southwest Wisconsin Technical College 1800 Bronson Blvd Fennimore WI 53809 391828080 501(C)(3) 7440 Funding for dental equipment replacement Special Olympics of Wisconsin 2310 CROSSROADS DR MADISON WI 53718 391176591 501(C)(3) 50000 Funding for Special Smiles oral screening and education for Special Olympics athletes State of Wisconsin Department of Health Services 1 WEST WILSON STREET MADISON WI 53707 396006469 GOV 700000 Funding for Statewide school-based oral health program providing screenings and sealants Tri-County Community Dental Clinic Inc 9 TRI-PARK WAY APPLETON WI 54914 470862462 501(C)(3) 160000 Funding for dental care and dental fellowships University of Iowa College of Dentistry 346 Dental Science Building North Iowa City IA 52242 426004813 GOV 6500 Midwest Dental Public Health Conference Sponsorship UNIVERSITY OF WISCONSIN STEVENS POINT FOUNDATION INC 2100 MAIN ST STE 212 STEVENS POINT WI 54481 396098038 501(C)(3) 19500 Donations to the student scholarship fund Waukesha County Community Dental Clinic 210 NW BARSTOW ST WAUKESHA WI 53188 300436162 501(C)(3) 100000 Funding for dental Equipment Replacement Waukesha County Technical College 800 Main Street Pewaukee WI 53072 391325835 501(C)(3) 169455 Funding in support of dental hygiene program Western Technical College 400 Seventh St North La Crosse WI 54601 396002842 GOV 126455 Funding in support of expanding dental assisting program Whiting Fluoridation Equipment Grant 3600 Water Street Stevens Point WI 54481 391256611 GOV 12140 Funding to provide Fluoridation Equipment 38 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 Jeff Martin Former Director 0 144250 0 0 0 0 0 0 0 0 0 144250 0 0 Doug Ballweg Chairman & President / DDW President & CEO 0 1747182 0 383333 0 21870 0 1399713 0 37765 0 3589863 0 877272 Gregory Theis DDS Director / Dental Director of DDW 0 281069 0 120083 0 1490 0 113465 0 43569 0 559676 0 0 Kyle Humphrey Director 0 339011 0 146169 0 2089 0 129275 0 41524 0 658068 0 0 Craig D Aittama Treasurer / VP, Finance of DDW 0 278351 0 120083 0 0 0 118225 0 36320 0 552979 0 0 Jed Roher Secretary / Chief Legal Counsel of DDW 0 434509 0 188895 0 0 0 159875 0 48181 0 831460 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 2024: Douglas Ballweg: $1,373,038 accrued; Jed Roher: $133,200 accrued; Kyle Humphrey: $102,600 accrued; Gregory Theis: $86,790 accrued; Craig Aittama: $91,550 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 2024. 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 2024. 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 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