2018-04-04T17:37:28-05:00 2017-06-30 390758449 WIPFLI LLP 11 SCOTT STREET WAUSAU WI 54403 990 2016-07-01 391406537 Aspirus Buildings Inc ASPI 7158472000 333 Pine Ridge Blvd Wausau WI 54401 SIDNEY C SCZYGELSKI CFO/SENIOR VP OF FINANCE 7158472000 2018-03-10 1 Kathleen J LaBrake CPA P00164006 7158453111 2018-03-10 50.50.56.238 2018-03-10 11:28:54 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 FEDE6E2ED2B59B1C13DC36E78E84E5663127854C 2016 2021-01-29 14:40:06Z Matthew Heywood 333 Pine Ridge Blvd Wausau WI 54401 1721047 0 X WWW.ASPIRUS.ORG X 1982 WI We heal people, promote health and strengthen communities. 9 6 0 8 0 0 0 0 1510724 1481758 1234347 239289 0 0 2745071 1721047 0 0 0 0 0 0 0 0 0 781896 785392 781896 785392 1963175 935655 4020414 3762845 272049 382397 3748365 3380448 We heal people, promote health and strengthen communities. 0 0 524787 1481758 Aspirus Buildings, Inc. is a wholly owned subsidiary of Aspirus, Inc. ABI owns and leases medical and professional office buildings and equipment to various medical service providers in central and northern Wisconsin. At June 30, 2017, Aspirus Buildings, Inc. had interests in two medical office building partnerships located in Wausau and Land O'Lakes, WI. Aspirus Buildings, Inc. is related to thirteen other entities by common control of Aspirus. See Schedule R for a complete listing. 524787 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 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 1 1 0 1 1 5 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 1 1 1 X SIDNEY C SCZYGELSKI 7158472250 2200 Westwood Drive WAUSAU WI 54401 X BRIAN J PRUNTY CHAIR 1.00 1.00 X X 0 0 0 MATTHEW HEYWOOD VICE CHAIR/CEO AI 1.00 50.00 X X 0 994138 146997 DAVID M HECK BOARD MEMBER 1.00 2.00 X 0 0 0 JON G KRUEGER BOARD MEMBER - Termed 9/30/2016 1.00 1.00 X 0 0 0 MATTHEW D ROWE BOARD MEMBER 1.00 1.00 X 0 0 0 Mark Tousignant Board MEMBER 1.00 1.00 X 0 0 0 Todd Nicklaus BOARD MEMBER 1.00 1.00 X 0 0 0 Chad Radke Board MEMBER 1.00 3.00 X 0 0 0 Michael Turney bOARD MEMBER 1.00 X 0 0 0 Michael Bovee BOARD MEMBER 1.00 1.00 X 0 0 0 SIDNEY C SCZYGELSKI CFO AI/ASST TREASURER 1.00 50.00 X 0 562384 93647 Rick Nevers President ABI/SVP REGIONAL 1.00 50.00 X 0 381217 70836 John Heisler SVP & Chief HR Officer 1.00 40.00 X 0 331227 67055 Dean Danner SVP Ambulatory Services & President ACI 1.00 40.00 X 0 367581 72374 Michael McGrail MD SVP System CMO 1.00 40.00 X 0 485324 82591 Todd Richardson SVP & CIO 1.00 40.00 X 0 393488 80991 Cari Logemann SVP & General Counsel 1.00 40.00 X 0 359569 76513 Ruth Risley-Gray SVP Nursing, CNO 1.00 40.00 X 0 347049 74562 Kathryne Mcgowen SVP Population Health, Executive Director Aspirus 1.00 40.00 X 0 309566 70073 0 4531543 835639 0 0 1 0 Aspirus Inc 425 pine ridge blvd WauSAU WI 54401 Billing, rent and shared services 264176 ASPIRUS WAUSAU HOSPITAL INC 425 pine ridge blvd WAUSAU WI 54401 Billing, rent and shared services 131476 2 RENTAL INCOME 531120 1464172 1464172 CONTRACT SERVICE REV 900099 17586 17586 1481758 -6989 -6989 246278 0 246278 246278 246278 1721047 1481758 0 239289 X 266822 6217 260605 4150 4150 108665 108665 232532 232532 4246 4246 EQUIP RENTAL & MAINT 168923 168923 DUES AND SUBSCRIPTIONS 54 54 785392 524787 260605 0 306874 553628 224 7746 1625 2597 9381067 7427917 2132915 1953150 449339 0 810118 838468 319319 407256 4020414 3762845 245591 331349 2704 13762 23754 37286 272049 382397 X 3748365 3380448 3748365 3380448 4020414 3762845 X 935655 16670 -1320242 X X 0 1 X 1 0 X 1254241 1341316 1460134 1510724 1481758 7048173 1254241 1341316 1460134 1510724 1481758 7048173 0 0 0 7048173 14409 11703 20963 28663 -6989 68749 14409 11703 20963 28663 -6989 68749 1268650 1353019 1481097 1539387 1474769 7116922 0.99030 0.98690 0.00970 0.01310 X 700235 700235 6883018 5959858 923160 1797814 1468059 329755 1953150 INVESTMENT IN UNCONSOLIDATED AFFILIATES 838468 F 838468 DUE FROM AFFILIATES 106542 Property Tax Receivable 300714 407256 DUE TO AFFILIATES 37286 37286 X Part X, Line 2: ALL SUBSIDIARIES, EXCEPT FOR ASPIRUS NETWORK, INC. (ANI), ARE TAX-EXEMPT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 509(A)(2) OF THE CODE. THEY ARE ALSO EXEMPT FROM STATE INCOME TAXES ON RELATED INCOME. ASPIRUS IS ALSO ENGAGED, TO A LIMITED EXTENT, IN CERTAIN ACTIVITIES SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME (UBI). INCOME TAXES ON UBI ARE NOT SIGNIFICANT. INCOME TAXES FOR ANI, A NOT-FOR-PROFIT TAXABLE CORPORATION, WERE IMMATERIAL FOR THE YEARS ENDED JUNE 30, 2017 AND 2016. 0 1 0 0 0 0 0 0 0 MATTHEW HEYWOOD VICE CHAIR/CEO AI 0 734056 0 257815 0 2267 0 18830 0 128167 0 1141135 0 0 SIDNEY C SCZYGELSKI CFO AI/ASST TREASURER 0 441313 0 93183 0 27888 0 18830 0 74817 0 656031 0 0 Rick Nevers President ABI/SVP REGIONAL 0 287340 0 59975 0 33902 0 18830 0 52006 0 452053 0 0 John Heisler SVP & Chief HR Officer 0 265586 0 56537 0 9104 0 13026 0 54029 0 398282 0 0 Dean Danner SVP Ambulatory Services & President 0 281530 0 50514 0 35537 0 17796 0 54578 0 439955 0 0 Michael McGrail MD SVP System CMO 0 382842 0 81065 0 21417 0 11948 0 70643 0 567915 0 0 Todd Richardson SVP & CIO 0 284010 0 61187 0 48291 0 18830 0 62161 0 474479 0 0 Cari Logemann SVP & General Counsel 0 295196 0 63114 0 1259 0 18556 0 57957 0 436082 0 0 Ruth Risley-Gray SVP Nursing, CNO 0 263353 0 56735 0 26961 0 17865 0 56697 0 421611 0 0 Kathryne Mcgowen SVP Population Health, Executive Dir 0 253530 0 54574 0 1462 0 12888 0 57185 0 379639 0 0 Part I, Line 3 FOR THE PURPOSES OF DETERMINING COMPENSATION, ASPIRUS Buildings, INC. RELIED ON RELATED ORGANIZATIONS TO ESTABLISH COMPENSATION OF THE CEO, OTHER OFFICERS, AND KEY EMPLOYEES. THE RELATED ORGANIZATIONS USED THE FOLLOWING PRACTICES FOR ESTABLISHING COMPENSATION FOR SUCH INDIVIDUALS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Part I, Line 4b Schedule J, Part I, Line 4B - Supplemental nonqualified retirment 457(f) distribution: S. Sczygelski $20,721 ; R. Nevers $31,318 ; D. Danner $30,171 ; T. Richardson $47,095 ; R. Risley-Gray $24,196 457(F) RETIREMENT PLAN PROFILE: KEY EMPLOYEES OF THE ORGANIZATION OR A PARTICIPATING AFFILIATE ARE ELIGIBLE TO PARTICIPATE IN THE PLAN. THE PLAN YEAR IS JANUARY 1ST TO DECEMBER 31ST. EMPLOYER CONTRIBUTIONS: THE CONTRIBUTION MADE BY THE EMPLOYER IS A THREE-TIERED STRUCTURE DEPENDING UPON THE EXECUTIVE'S POSITION, WHICH ARE AS FOLLOWS: 9% FOR VICE PRESIDENT; 13% FOR SENIOR LEADERSHIP COUNCIL; AND 15% FOR THE CEO. IF THE PARTICIPANT TERMINATES DURING THE YEAR, THE PARTICIPANT'S EXECUTIVE ALLOWANCE IS PRORATED BASED ON THE NUMBER OF FULL CALENDAR MONTHS FROM THE BEGINNING OF THE PLAN YEAR TO THE BEGINNING OF THE CALENDAR MONTH CLOSEST TO THE CHANGE OR TERMINATION OF EMPLOYMENT. DISTRIBUTIONS: CONTINUATION OF EMPLOYMENT THROUGH THE DEFERRED VESTING DATE; THE DATE ON WHICH THE PARTICIPANT'S EMPLOYMENT IS TERMINATED AS A RESULT OF DEATH OR DISABILITY; THE DATE ON WHICH THE PARTICIPANT INCURS AN INVOLUNTARY SEPARATION FROM SERVICE WITHOUT REASONABLE CAUSE; OR THE DATE THAT IS 24 MONTHS FOLLOWING THE PARTICIPANT'S SEPARATION FROM SERVICE, BUT ONLY IF THE PARTICIPANT'S INTEREST HAS NOT BEEN FORFEITED FOR COMPETITION DURING SUCH 24 MONTH PERIOD AND THE PARTICIPANT HAS NOT ENGAGED IN COMPETITION AFTER HIS OR HER SEPARATION FROM SERVICE AND PRIOR TO HIS OR HER DEATH, THE PARTICIPANT SHALL BE VESTED AT HIS OR HER DATE OF DEATH. Form 990, Part VI, Section A, line 6 THE PARENT ORGANIZATION, ASPIRUS, INC., IS THE SOLE MEMBER OF THE ORGANIZATION. Form 990, Part VI, Section A, line 7a See explanation for Form 990, Part VI, Line 7B. Form 990, Part VI, Section A, line 7b THE FOLLOWING ACTIONS MUST BE APPROVED BY THE SOLE MEMBER OF THE ORGANIZATION, ASPIRUS, INC.: 1) CHANGE OR AMEND THE ARTICLES OF INCORPORATION OR BYLAWS; 2) CHANGE THE MISSION, PURPOSE, OR SCOPE OF THE CORPORATION; 3) RATIFICATION OR REMOVAL OF DIRECTORS OR OFFICERS; 4) CHANGE THE FORMULA OR METHODOLOGY FOR DETERMINING PHYSICIAN COMPENSATION; AND 5) APPROVAL OF ANNUAL OPERATING AND CAPITAL EXPENDITURE BUDGETS, STRATEGIC AND LONG RANGE PLANS. Form 990, Part VI, Section B, line 11b THE ACCOUNTING DEPARTMENT ACCUMULATES ALL 990 AND 990-T INFORMATION, INCLUDING THE UBI CALCULATIONS. THESE DOCUMENTS ARE REVIEWED BY THE CFO. THE 990 AND THE 990-T ARE REVIEWED BY OTHER SENIOR MANAGEMENT PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE AND ARE MADE AVAILABLE TO THE BOARD OF DIRECTORS THROUGH DIRECTOR'S DESK OR OTHER MEANS OF ELECTRONIC RETRIEVAL. Form 990, Part VI, Section B, line 12c BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS AND ALL MANAGERS ARE REQUIRED TO SIGN BIANNUAL CONFLICT OF INTEREST STATEMENTS. THE ORGANIZATION'S CEO AND BOARD CHAIR REVIEW THE STATEMENTS AND HIGHLIGHT POTENTIAL CONFLICTS. THE BOARD DETERMINES ON A CASE BY CASE BASIS ANY ACTIONS REQUIRED. INDIVIDUALS ARE NOT PERMITTED TO VOTE ON ANY TRANSACTION WHERE A CONFLICT HAS BEEN DETERMINED TO EXIST. ALL CONFLICTS AND PROCEEDINGS ARE DOCUMENTED IN THE MEETING MINUTES. Form 990, Part VI, Section B, line 15b FOR THE PURPOSES OF DETERMINING COMPENSATION, ASPIRUS BUILDINGS, INC. RELIED ON RELATED ORGANIZATIONS TO ESTABLISH THE COMPENSATION OF THE CEO, OTHER OFFICERS, AND KEY EMPLOYEES. THE RELATED ORGANIZATIONS USED THE FOLLOWING PRACTICES FOR ESTABLISHING COMPENSATION FOR SUCH INDIVIDUALS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Form 990, Part VI, Section C, line 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, NOR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, LINE 1A, EXPLANATION FOR HOURS WORKED: Some officers and directors also provided service to other related organizations other than Aspirus Buildings, Inc. These hours are reflected in Line 2 of column B. Form 990, Part IX, line 11g Purchased Services: Program service expenses 6,217. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,217. CORPORATE ALLOCATIONS: Program service expenses 0. Management and general expenses 260,605. Fundraising expenses 0. Total expenses 260,605. Form 990, Part XI, line 9: INCOME ON UNCONSOLIDATED AFFILIATE: 238,778. Equity transfer to AI -1,559,020. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF ASPIRUS, INC., THE PARENT ORGANIZATION, ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE CONSOLIDATED AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE IN THIS PROCESS IN THE PAST YEAR. ASPIRUS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391328331 HEALTH CARE SYSTEM MANAGEMENT WI 501(c)(3) Line 12b, II N/A 0 ASPIRUS WAUSAU HOSPITAL INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391138241 HOSPITAL WI 501(c)(3) Line 3 ASPIRUS INC 1 ASPIRUS EXTENDED SERVICES INC 425 PINE RIDGE BLVD WAUSAU WI 54401 390782130 NURSING HOME SERVICES WI 501(c)(3) Line 10 ASPIRUS INC 1 ASPIRUS CLINICS INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391670223 MEDICAL SERVICES WI 501(c)(3) Line 10 ASPIRUS INC 1 ASPIRUS ONTONAGON HOSPITAL INC 601 SEVENTH STREET ONTONAGON MI 49953 260806477 HOSPITAL MI 501(c)(3) Line 3 ASPIRUS INC 1 ASPIRUS VNA HOME HEALTH INC 520 N 32ND AVENUE WAUSAU WI 54401 390808511 HOME HEALTHCARE SERVICES WI 501(c)(3) Line 10 ASPIRUS INC 1 ASPIRUS VNA EXTENDED CARE INC 520 N 32ND AVENUE WAUSAU WI 54401 391597350 PERSONAL CARE SERVICES WI 501(c)(3) Line 10 ASPIRUS VNA HOME HEALTH INC 1 ASPIRUS HEALTH FOUNDATION INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391256656 CHARITABLE FOUNDATION WI 501(c)(3) Line 7 ASPIRUS INC 1 ASPIRUS IRON RIVER HOSPITAL & CLINICS INC 1400 W ICE LAKE ROAD IRON RIVER MI 49935 383236977 HOSPITAL MI 501(c)(3) Line 3 ASPIRUS INC 1 ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC 410 DEWEY STREET WISCONSIN RAPIDS WI 54494 390868982 HOSPITAL WI 501(c)(3) Line 3 ASPIRUS INC 1 ASPIRUS IRONWOOD HOSPITAL & CLINICS INC N 10561 GRAND VIEW LANE IRONWOOD MI 49938 382908586 HOSPITAL MI 501(c)(3) Line 3 ASPIRUS INC 1 Grand View HOSPITAL AUXILIARY N 10561 GRAND VIEW LANE IRONWOOD MI 49938 237178363 GIFT SHOP, LIFELINE, FUNDRAISING & MISC MI 501(c)(3) Line 9 ASPIRUS IRONWOOD HOSPITAL & CLINICS INC 1 ASPIRUS KEWEENAW HOSPITAL 205 OSCEOLA LAURIUM MI 49913 381443361 HOSPITAL MI 501(c)(3) Line 3 ASPIRUS INC 1 Western upper michigan eye care llc 131 w genesee street iron river MI 49935 272324957 eye care services MI N/A ASPIRUS NETWORK INC 3000 WESTHILL DR 11202 WAUSAU WI 54401 391931679 HEALTH CARE NETWORK WI N/A C 1 Aspirus Keweenaw Enterprises Inc 205 Osceola street laurium MI 49913 383390273 Pharmacy MI N/A C 1 0 1 0 1 0 0 0 0 0 1 0 0 1 0 0 1 1 0 0 Aspirus Inc B 1559020 Cost Aspirus Inc J 436169 Cost Aspirus Wausau Hospital Inc J 347901 Cost Aspirus Clinics Inc J 244853 Cost Aspirus VNA Home Health Inc J 146387 Cost Aspirus Inc M 265362 Cost Aspirus Wausau Hospital Inc P 128478 Cost Aspirus Wausau Hospital Inc Q 163620 Cost Aspirus Inc Q 91065 Cost Aspirus Clinics Inc Q 328271 Cost 3200 WESTHILL LLP 333 PINE RIDGE BLVD WAUSAU WI 54401 392006917 REAL ESTATE RENTALS WI RELATED 0 145427 448632 0 0 0.41180 L C & H LLP 333 PINE RIDGE BLVD waUSAU WI 54401 010780370 reaL ESTATE RENTALS WI RELATED 0 49130 291394 0 0 0.50000 Schedule R, Part V, Line 1D All outstanding obligated group debt is guaranteed by all members of the obligated group