Dentaquest Care Group Inc.

“Form 990, part iii, line 1 improve the overall health of all persons, regardless of income, geography or other advantage.”

“Form 990, part iii, line 4a dentaquest care group, inc. Is organized exclusively to support dental service of massachusetts, inc. Dentaquest care group, inc. Aims to develop, manage and improve systems for cost-effective and quality-focused dental health care. Dentaquest care group, inc. Operates to increase access of care and improve the overall health of all persons, regardless of income, status, geography or other advantage.”

“Part vi, line 2 steven j. Pollock, todd cruse, james e. Collins, david abelman, thomas j. Galligan iii, mayur gupta, roderick k. King, donald r. Leclair and robert j. Weyant all have a business relationship since they jointly serve as officers/directors of the organization and at dental service of massachusetts, inc. And its taxable subsidiary, dentaquest, llc.”

“Form 990, part vi, line 6 dental service of massachusetts, inc. Is the sole member of dentaquest care group, inc.”

“Form 990, part vi, line 7a the member of the organization elects the directors and may remove directors of the organization.”

“Form 990, part vi, line 7b dental service of massachusetts, inc., the member, may vote to amend the bylaws.”

“Form 990, part vi, line 11b members of the external tax firm (currently ernst & young u.s., llp) initially discuss, prepare and review the form 990 return with management. Management reviews the form 990 for accuracy and completeness and provides comments to the preparer. Once the return is fully analyzed and prepared, a copy is distributed to the board of directors in advance of a specific meeting. A copy of the final form 990 is sent to the full board and officers before it is filed.”

“Form 990, part vi, line 12c the board of dentaquest care group, inc. Has not formally adopted a conflict of interest policy. However, dentaquest care group, inc. Follows the conflict of interest policy of dental service of massachusetts, inc., dentaquest care group, inc.'s parent organization. The conflict of interest policy was approved by the dental service of massachusetts, inc. Board of directors prior to the current year. Therefore, even though dentaquest care group follows a conflict of interest policy; it must answer no to part vi, line 12 because it has not been formally adopted by dentaquest care group, inc's board of directors. A description of the policy and its enforcement is below. Monitoring the organization's conflict of interest policy provides that annually, each director, principal officer and member of a committee with governing board delegated powers shall sign a questionnaire affirming that such person received a copy of the conflict of interest policy, read and understands the policy and agrees to comply with the policy. Additionally, the signed questionnaire affirms that the person understands dentaquest care group, inc. Is a charitable organization and that in order to maintain its tax-exempt status, dentaquest care group, inc. Must engage in activities which accomplish one or more of its tax-exempt purposes. Enforcement if the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Who is covered? The organization's conflict of interest policy covers each director, principal officer and members of a committee with governing board delegated powers. Level of determination and review of conflicts in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After presentation of a potential transaction or arrangement is made by an interested person, the remaining disinterested board or committee members shall decide if a conflict of interest exists. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the transaction or arrangement in question. After exercising due diligence, the governing board or committee shall determine if dentaquest care group, inc. Can obtain, with reasonable efforts, a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest, for its own benefit and whether it is fair and reasonable. In conformity with the above determination, the governing board or committee shall make its decision as to whether to enter into the transaction or arrangement. Restrictions placed on conflicted persons in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegat”

“FORM 990, PART VI, LINES 13 & 14 THE BOARD OF DENTAQUEST CARE GROUP, INC. HAS NOT FORMALLY ADOPTED A WHISTLEBLOWER OR DOCUMENT RETENTION POLICIES. HOWEVER, DENTAQUEST CARE GROUP, INC. FOLLOWS WHISTLEBLOWER AND DOCUMENT RETENTION POLICIES OF DENTAL SERVICE OF MASSACHUSETTS, INC., ITS PARENT ORGANIZATION. IN DECEMBER 2015, THE BOARD OF DENTAL SERVICE OF MASSACHUSETTS, INC. FORMALLY DELEGATED BOARD AUTHORITY TO APPROVE POLICIES TO ITS COMPLIANCE COMMITTEE, WHICH FORMALLY APPROVED THE WHISTLEBLOWER AND DOCUMENT RETENTION POLICY IN JUNE 2016. PROCESS FOR DETERMINING COMPENSATION PART VI, LINES 15A AND 15B Dental Service of Massachusetts, Inc., the sole member of DentaQuest Care Group, Inc., handles the responsibility of determining compensation for DentaQuest Care Group's Officers and Key Employees.”

“Form 990, part vi, line 19 we file a massachusetts form pc with an attached form 990. The form pc is filed with the attorney general's office and is available for inspection by any of the interested public. The governing documents, conflict of interest policy, articles of incorporation and bylaws are made available upon request.”

“FORM 990, PART XI, LINE 9 TRANSFER FROM DENTAL SERVICE OF MASSACHUSETTS $ 6,167,458 TRANSFER TO SUBSIDIARIES ($ 982,550) TOTAL OTHER CHANGES IN NET ASSETS $ 5,184,908 form 990, part xii, line 2c DQCG does not have its own executive committee that has broad delegated powers of decision making that include oversight of its audit and selection of its independent accountant. However, DQCG does not issue separate basis financial statements and is included in the financial statements of its parent, DSM. DSM does have an executive committee that has broad delegated powers of decision making and is responsible for the oversight of the audit and the selection of an independent auditor, of DSM and its subsidiary organizations, including DQCG.”