2014-12-08T14:00:00-06:00 2014-06-30 390758449 WIPFLI LLP 11 SCOTT STREET WAUSAU WI 54403 990 2013-07-01 391406537 ASPIRUS BUILDINGSINC ASPI 7158472000 333 PINE RIDGE BLVD WAUSAU WI 54401 SIDNEY C SCZYGELSKI CFO/SENIOR VP OF FINANCE 7158472000 2014-11-26 1 KATHLEEN J LABRAKE CPA P00164006 7158453111 2014-11-26 2013 2015-11-30 17:44:51Z MATTHEW HEYWOOD 333 PINE RIDGE BLVD WAUSAU WI 54401 1399485 0 X WWW.ASPIRUS.ORG X 1982 WI TO OWN AND LEASE BUILDINGS AND EQUIPMENT TO MEDICAL SERVICE PROVIDERS. 6 4 0 4 0 0 0 0 1248656 1336887 30837 62598 0 0 1279493 1399485 0 1000000 0 0 104616 107238 0 0 0 1009984 829569 1114600 1936807 164893 -537322 5454610 5161589 311969 246987 5142641 4914602 ASPIRUS IS AN INTEGRATED, COMMUNITY-GOVERNED HEALTHCARE SYSTEM, WHICHLEADS BY ADVANCING INITIATIVES DEDICATED TO IMPROVING THE HEALTH OFALL WE SERVE. WE WORK COLLABORATIVELY WITH OTHERS WHO SHARE OURPASSION FOR EXCELLENCE AND COMPASSION FOR PEOPLE. 0 0 1670082 1000000 1341316 ASPIRUS BUILDINGS, INC. (ABI) 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, 2014, ASPIRUS BUILDINGS, INC. HAD INTERESTS IN FIVE MEDICAL OFFICE BUILDING PARTNERSHIPS LOCATED IN WAUSAU AND LAND O'LAKES, WI. ASPIRUS BUILDINGS, INC. IS RELATED TO FOURTEEN OTHER ENTITIES BY COMMON CONTROL OF ASPIRUS. SEE SCHEDULE R FOR A COMPLETE LISTING. 1670082 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1 8 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 1 1 X SIDNEY C SCZYGELSKI 7158472250 333 PINE RIDGE BLVD WAUSAU WI 54401 X SUSAN M SCHNEIDER MD BOARD MEMBER/PHYSICIAN 1.00 36.00 X 0 294878 39241 DAVID M HECK BOARD MEMBER 1.00 X 0 0 0 JON G KRUEGER BOARD MEMBER 1.00 X 0 0 0 MATTHEW D ROWE BOARD MEMBER 1.00 X 0 0 0 BRIAN J PRUNTY CHAIR 1.00 X X 0 0 0 DUANE L ERWIN CEO AI (THROUGH 6/30/13) 1.00 51.00 X X 0 781943 138308 MATTHEW HEYWOOD CEO AI (EFFECTIVE 7/1/13) 1.00 51.00 X X 0 340183 62474 RICK NEVERS PRESIDENT ABI/VP MKTG AI 1.00 40.00 X 0 262069 66517 SIDNEY C SCZYGELSKI CFO AI/ASST SECR-TREAS 1.00 51.00 X 0 469618 84857 0 2148691 391397 0 0 1 0 ASPIRUS INC 425 PINE RIDGE BLVD WAUSAU WI 54401 BILLING, RENT AND SHARED SERVICES 381495 ASPIRUS WAUSAU HOSPITAL INC 333 PINE RIDGE BLVD WAUSAU WI 54401 BILLING, RENT AND SHARED SERVICES 296902 2 RENTAL INCOME 531120 1303061 1303061 CONTRACT SERVICE REV 900099 33826 33826 1336887 16132 4429 11703 46466 0 46466 46466 46466 1399485 1341316 0 58169 1000000 1000000 107238 107238 266725 266725 3178 3178 4935 4935 169086 169086 281299 281299 2470 2470 EQUIP RENTAL & MAINT 101743 101743 DUES AND SUBSCRIPTIONS 133 133 1936807 1670082 266725 0 864172 652099 9548 4097 84621 58427 2336 2085 9219706 6809889 2654865 2409817 405498 425285 1173271 1331360 260299 278419 5454610 5161589 237922 218320 213 74047 28454 311969 246987 X 5142641 4914602 5142641 4914602 5454610 5161589 X -537322 8084 301199 X X 0 1 X 1 0 X 1224537 1289817 1271623 1254241 1341316 6381534 1224537 1289817 1271623 1254241 1341316 6381534 0 0 0 6381534 1508241 64610 15116 14409 11703 1614079 1508241 64610 15116 14409 11703 1614079 2732778 1354427 1286739 1268650 1353019 7995613 0.79810 0.75090 0.20190 0.24910 X 700235 700235 6862197 5470481 1391716 1657274 1339408 317866 2409817 INVESTMENT IN UNCONSOLIDATED AFFILIATES 1331360 F 1331360 DUE FROM AFFILIATES 96655 PROPERTY TAX RECEIVABLE 181764 278419 DUE TO AFFILIATES 28454 28454 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, 2014 AND 2013. IN ORDER TO ACCOUNT FOR UNCERTAIN TAX POSITIONS, ASPIRUS DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAX AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. ASPIRUS HAS NOT RECORDED ANY ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2014 OR 2013. FEDERAL RETURNS FOR THE YEARS ENDED JUNE 30, 2011, AND BEYOND, REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. 1 ASPIRUS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391328331 501(C)(3) 1000000 0 N/A N/A CAPITAL CONTRIBUTION 1 0 PART I, LINE 2: ASPIRUS BUILDINGS, INC. PROVIDES BOARD APPROVED CAPITAL CONTRIBUTIONS TO RELATED ENTITIES; NO FORMAL MONITORING IS REQUIRED. 1 1 0 0 0 0 0 0 0 SUSAN M SCHNEIDER MD BOARD MEMBER/PHYSICIAN 0 285842 0 250 0 8786 0 17850 0 21391 0 334119 0 0 DUANE L ERWIN CEO AI (THROUGH 6/30/13) 0 410177 0 136236 0 235530 0 15200 0 123108 0 920251 0 0 MATTHEW HEYWOOD CEO AI (EFFECTIVE 7/1/13) 0 280310 0 50000 0 9873 0 4359 0 58115 0 402657 0 0 RICK NEVERS PRESIDENT ABI/VP MKTG AI 0 202368 0 38216 0 21485 0 12256 0 54261 0 328586 0 0 SIDNEY C SCZYGELSKI CFO AI/ASST SECR-TREAS 0 322441 0 141139 0 6038 0 15200 0 69657 0 554475 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, LINES 4A-B SCHEDULE J, PART I, LINE 4A - SEVERANCE PAYMENT: D. ERWIN $225,368 SCHEDULE J, PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT 457(F) DISTRIBUTION: R. NEVERS $18,457 457(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 11 THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE ORGANIZATION'S MANAGEMENT. THE FORM 990 IS PROVIDED TO BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING. 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 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: DUANE L. ERWIN (THROUGH 6/30/13), MATTHEW HEYWOOD (EFFECTIVE 7/1/13), SIDNEY C. SCZYGELSKI, AND RICK L. NEVERS ARE EMPLOYED BY ASPIRUS,INC., A RELATED ORGANAIZATION. ASPIRUS, INC.'S PURPOSE IS TO SERVE AS A SUPPORTING ORGANIZATION FOR MULTIPLE SUBSIDIARY ORGANIZATIONS. DUANE L. ERWIN, MATTHEW HEYWOOD, AND SIDNEY C. SCZYGELSKI WORK 52 HOURS PER WEEK PROVIDING MANAGEMENT SERVICE TO ASPIRUS AND ITS AFFILIATES. RICK L. NEVERS WORKS APPROXIMATELY 41 HOURS PER WEEK PROVIDING ADMINISTRATIVE FUNCTIONS AND SERVICE TO ASPIRUS AND ITS AFFILIATES. IN ADDITION, 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 XI, LINE 9: INCOME ON UNCONSOLIDATED AFFILIATE: 301,199. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF ASPIRUS, INC., THE PARENT ORGANIZATION OF ASPIRUS BUILDINGS, INC., 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 425 PINE RIDGE BLVD WAUSAU WI 54401 391328331 HEALTH CARE SYSTEM MANAGEMENT WI 501(C)(3) LINE 11B, 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 SPECIALISTS INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391945080 MEDICAL SPECIALISTS SERVICES WI 501(C)(3) LINE 9 ASPIRUS INC 1 ASPIRUS EXTENDED SERVICES INC 425 PINE RIDGE BLVD WAUSAU WI 54401 390782130 NURSING HOME SERVICES WI 501(C)(3) LINE 9 ASPIRUS INC 1 ASPIRUS CLINICS INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391670223 MEDICAL SERVICES WI 501(C)(3) LINE 9 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 9 ASPIRUS INC 1 ASPIRUS VNA EXTENDED CARE INC 520 N 32ND AVENUE WAUSAU WI 54401 391597350 PERSONAL CARE SERVICES WI 501(C)(3) LINE 9 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 GRAND VIEW N 10561 GRAND VIEW LANE IRONWOOD MI 49938 382908586 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 GRAND VIEW HOSPITAL AUXILLIARY N 10561 GRAND VIEW LANE IRONWOOD MI 49938 237178363 LIFELINE EMERGENCY SYSTEM MI 501(C)(3) LINE 9 ASPIRUS GRAND VIEW 1 ASPIRUS GRAND VIEW SERVICE CORP N 10561 GRAND VIEW LANE IRONWOOD MI 49938 383005582 PHYSICIAN SERVICES MI 501(C)(3) LINE 3 ASPIRUS GRAND VIEW 1 ASPIRUS NETWORK INC 3000 WESTHILL DR 11202 WAUSAU WI 54401 391931679 HEALTH CARE NETWORK WI N/A C 1 ASPIRUS GRAND VIEW CARING CAREGIVERS INC N 10561 GRAND VIEW LANE IRONWOOD MI 49938 382902754 PERSONAL NEEDS SERVICES MI N/A C 1 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 ASPIRUS WAUSAU HOSPITAL INC J 545260 COST ASPIRUS CLINICS INC J 398812 COST ASPIRUS VNA HOME HEALTH INC J 146192 COST ASPIRUS WAUSAU HOSPITAL INC O 107238 COST ASPIRUS WAUSAU HOSPITAL INC P 162732 COST 3200 WESTHILL LLP 333 PINE RIDGE BLVD WAUSAU WI 54401 392006917 REAL ESTATE RENTALS WI RELATED 0 166762 399377 0 0 0.41180 2500 PINE RIDGE LLC 333 PINE RIDGE BLVD WAUSAU WI 54401 202259472 REAL ESTATE RENTALS WI RELATED 0 88118 393249 0 0 0.30000 2400 PINE RIDGE LLC 333 PINE RIDGE BLVD WAUSAU WI 54401 260434653 REAL ESTATE RENTALS WI RELATED 0 33457 124607 0 0 0.20000