2014-05-08T14:45:31-05:00 2013-06-30 390758449 WIPFLI LLP PO BOX 8010 WAUSAU WI 544028010 990 2012-07-01 391328331 ASPIRUS INC ASPI 7158472250 333 PINE RIDGE BLVD WAUSAU WI 54401 SIDNEY C SCZYGELSKI 7158472250 2014-05-01 1 KATHLEEN J LABRAKE CPA P00164006 7158453111 2014-05-01 2012 2015-11-30 17:44:51Z MATTHEW HEYWOOD 333 PINE RIDGE BLVD WAUSAU WI 54401 22391345 0 X WWW.ASPIRUS.ORG X 1979 WI TO SUPPORT ITS RELATED HEALTHCARE ORGANIZATIONS AND PROVIDE HEALTHCARE TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. 20 8 313 16 0 -14740 16328335 15184224 7048582 6654201 398186 523938 34461 28982 23809564 22391345 12000000 15500000 0 0 402103 457095 0 0 0 4767259 4163004 17169362 20120099 6640202 2271246 138596443 165412596 10287538 10893272 128308905 154519324 X ASPIRUS IS AN INTERGRATED, COMMUNITY-GOVERNED HEALTHCARE SYSTEM, WHICH LEADS BY ADVANCING INITIATIVES DEDICATED TO IMPROVING THE HEALTH OF ALL WE SERVE. WE WORK COLLABORATIVELY WITH OTHERS WHO SHARE OUR PASSION FOR EXCELLENCE AND COMASSION FOR PEOPLE. 0 0 1410896 6585626 TO PROVIDE HEALTHCARE SERVICES TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. ASPIRUS, INC. PROVIDES CARE TO PATIENTS WHO MEET CERTAIN CRITERIA UNDER ITS COMMUNITY CARE POLICY WITHOUT CHARGE FROM 7/1/12 TO 6/30/13. THE ESTIMATED COST OF PROVIDING CARE TO PATIENTS UNDER ASPIRUS, INC.'S COMMUNITY CARE POLICY AGGREGATED APPROXIMATELY $15,900,000 IN 2013. (THIS COST INCLUDES ASPIRUS, INC. AND ITS CONSOLIDATED AFFILIATES.) THE COST WAS CALCULATED BY MULTIPLYING THE RATIO OF COST TO GROSS CHARGES FOR ASPIRUS, INC. TIMES THE GROSS UNCOMPENSATED CHARGES ASSOCIATED WITH PROVIDING THE COMMUNITY CARE.AS PART OF ITS PATIENT SERVICES, ASPIRUS, INC. ALSO PROVIDES SERVICES TO BENEFICIARIES OF THE MEDICARE AND MEDICAID PROGRAMS WHICH OFTEN REIMBURSE THE ORGANZIATION BASED ON PREDETERMINED FEE SCHEDULES WHICH ARE OFTEN BELOW THE COST OF PROVDIDING CARE TO THESE INDIVIDUALS. THESE PROGRAMS PROVIDE HEALTH CARE SERVICES TO A LARGE PORTION OF THE ELDERLY, LOW INCOME, AND DISABLED MEMBERS OF THE COMMUNITY WHO NEED ACCESS TO HIGH QUALITY CARE. 15500000 15500000 ASPIRUS, INC. IS PROVIDING CORPORATE FUNCTIONAL SUPPORT SERVICSE TO THE AFFILIATED ENTITIES IN ORDER TO ALLOW THOSE ENTITIES TO FOCUS ON THEIR MISSIONS OF PROVIDING HEALTHCARE SERVICES TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. 16910896 1 1 0 0 0 0 0 0 0 0 1 0 1 0 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 0 1 67 0 1 313 1 1 1 0 0 0 0 0 0 0 0 0 X 20 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X SIDNEY C SCZYGELSKI 7158472250 333 PINE RIDGE BLVD WAUSAU WI 54401 X TODD R NICKLAUS 1.00 2.00 X X 0 0 0 JON G KRUEGER 1.00 2.00 X X 0 0 0 MATTHEW D ROWE 1.00 1.00 X X 0 0 0 BRIAN J PRUNTY 1.00 2.00 X X 0 0 0 KATHY KELSEY FOLEY 1.00 1.00 X 0 0 0 STEPHEN P FOX MD 1.00 1.00 X 0 0 0 DAVID M HECK 1.00 2.00 X 0 0 0 RONALD L KLIMISCH 1.00 2.00 X 0 0 0 JEFFREY M NEHRING DDS 1.00 2.00 X 0 0 0 CHRISTOPHER A REISING MD 1.00 1.00 X 0 0 0 THOMAS RENGEL MD 1.00 40.00 X 0 432476 19124 BRIAN D SMITH MD 1.00 40.00 X 0 329723 48416 KATHY J STRASSER 1.00 2.00 X 0 0 0 THOMAS A VOELKER MD 1.00 40.00 X 0 324472 44543 LISA WESTPHAL 1.00 1.00 X 0 0 0 GRAHAM COURTNEY 1.00 X 0 0 0 STEPHEN B STINE MD 1.00 2.00 X 0 0 0 SIDNEY C SCZYGELSKI 40.00 12.00 X 390057 0 79956 DUANE L ERWIN 40.00 12.00 X 807484 0 11512 ROGER V LUCAS 40.00 X 265458 0 54232 RICK L NEVERS 40.00 1.00 X 245545 0 61758 CLYDE CHUMBLEY 20.00 20.00 X 580564 0 81919 TODD RICHARDSON 40.00 1.00 X 234425 0 6766 CARI LOGEMANN 40.00 X 230747 0 50922 2754280 1086671 459148 19 0 1 0 ASPIRUS WAUSAU HOSPITAL PO BOX 972 WAUSAU WI 54402 AFFILIATED ENTITY SERVICES 6922588 AHEAD LLC 150 SOUTH WACKER DRIVE STE 2500 CHICAGO IL 60606 IT SERVICES 2873817 EPIC SYSTEMS CORPORATION PO BOX 88314 MILWAUKEE WI 53288 IT SERVICES 2562505 CDW GOVERNMENT INC 75 REMITTANCE DRIVE SUITE 1515 CHICAGO IL 60675 IT SERVICES 1640863 FUJI MEDICAL SYSTEMS PO BOX 26056 NEW YORK NY 10087 IT SERVICES 1016120 39 15110000 74224 15184224 NET PATIENT SERVICE REVENUE 621110 3817053 3817053 CONTRACT SERVICE REVENUE 621110 1323564 1323564 HOME OFFICE REVENUE 621110 1193019 1193019 MANAGEMENT FEE REVENUE 621110 248000 248000 MEDICAL TRANSCRIPT REVENUE 621110 3990 3990 68575 68575 6654201 523938 523938 28982 0 28982 28982 28982 22391345 6585626 0 621495 15500000 15500000 349897 349897 106087 106087 1111 1111 191005 191005 28014 28014 102481 102481 40964 40964 221898 200992 20906 794 794 151195 151195 7612 7612 CORPORATE ALLOCATIONS 3223987 214899 3009088 REPAIRS AND MAINTENANCE 220087 220087 IMAGING MEDICAL SUPPLIE 55462 55462 OTHER EXPENSES 5863 5863 -86358 -86358 20120099 16910896 3209203 0 3723059 4009248 903087 1652294 447445 506536 13010 13010 2563118 2499506 37545877 25643284 12295935 11902593 24206902 29439069 91751861 111337442 2692026 4052898 138596443 165412596 3808432 4609884 53150 0 2728652 1856354 3697304 4427034 10287538 10893272 X 128308905 154519324 128308905 154519324 138596443 165412596 X 2271246 4708947 19230226 X X 0 1 X 1 0 X X 0 0 0 ASPIRUS WAUSAU HOSPITAL INC 391138241 3 1 0 1 0 ASPIRUS BUILDIINGS INC 391406537 9 1 0 1 0 ASPIRUS CLINICS INC 391670223 9 1 1 1 15000000 ASPIRUS VNA HOME HEALTH INC 390808511 9 1 0 1 0 ASPIRUS VNA EXTENDED CARE INC 391897350 9 1 0 1 0 ASPIRUS EXTENDED SERVICES INC 390782130 9 1 0 1 0 ASPIRUS SPECIALISTS INC 391945080 9 1 1 1 500000 ASPIRUS HEALTH FOUNDATION INC 391256656 7 1 0 1 0 ASPIRUS DOCTORS CLINIC INC 391972671 9 1 0 1 0 ASPIRUS ONTONAGON HOSPITAL INC 260806477 3 1 0 1 0 ASPIRUS GRAND VIEW 382908586 3 1 0 1 0 ASPIRUS GRAND VIEW SERVICE CORPORATION 383005582 3 1 0 1 0 12 15500000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 268127 169204 98923 36888349 25382080 11506269 389401 92000 297401 11902593 EQUITY IN EARNINGS OF MEMORIAL HEALTH CENTER, INC. 27409769 C EQUITY IN EARNINGS OF LANGLADE HOSPITAL, INC. 39811501 C EQUITY IN EARNINGS OF ASPIRUS KEWEENAW, INC. 8811557 C EQUITY IN EARNINGS OF ASPIRUS GRAND VIEW, INC. 28071033 C EQUITY IN EARNINGS OF QUALITY HEALTH SOLUTIONS 177391 C EQUITY IN EARNINGS OF ASPIRUS EXTENDED SERVICES, INC. 4109141 C EQUITY IN EARNINGS OF VNA HOME HEALTH, INC. AND SUBSIDIARY 2679176 C EQUITY IN EARNINGS OF WI VALLEY HEALTH NETWORK 267874 C 111337442 DEFERRED COMPENSATION 2598895 DUE TO AFFLIATES 785661 RETIREE HEALTHCARE BENEFITS 281460 ACCRUED INTEREST PAYABLE 78815 LONG TERM INSURANCE LIABILITY 7203 LONG TERM DONATION LIABILITY 675000 4427034 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ALL SUBSIDIARIES, EXCEPT FOR ASPIRUS NETWORK, INC., 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 501(A) OF THE CODE. THEY ARE ALSO EXEMPT FROM STATE INCOME TAX. ASPIRUS PAYS TAXES ON CERTAIN ACTIVITIES CONSIDERED TAXABLE IN ACCORDANCE WITH THE CODE. TAXES FOR ASPIRUS NETWORK, INC., A NOT-FOR-PROFIT TAXABLE CORPORATION, WERE IMMATERIAL FOR THE YEARS ENDED JUNE 30, 2013 AND 2012. 1 ASPIRUS SPECIALISTS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391945080 501(C)(3) 500000 CASH PROVIDED N/A CAPITAL CONTRIBUTION ASPIRUS CLINICS INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391670223 501(C)(3) 15000000 CASH PROVIDED N/A CAPITAL CONTRIBUTION 2 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION PROVIDES BOARD APPROVED CAPTIAL DISTRIBUTIONS TO RELATED ENTITIES; NO FORMAL MONITORING IS REQUIRED. X X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 THOMAS RENGEL MD 0 387048 0 30950 0 14478 0 4900 0 14224 0 451600 0 0 BRIAN D SMITH MD 0 310273 0 0 0 19450 0 17632 0 30784 0 378139 0 0 THOMAS A VOELKER MD 0 314309 0 0 0 10163 0 17512 0 27031 0 369015 0 0 SIDNEY C SCZYGELSKI 302883 0 85154 0 2020 0 13716 0 66240 0 470013 0 0 0 DUANE L ERWIN 575926 0 216804 0 14754 0 11512 0 123114 0 942110 0 0 0 ROGER V LUCAS 191292 0 53812 0 20354 0 10340 0 43892 0 319690 0 0 0 RICK L NEVERS 179118 0 53326 0 13101 0 11107 0 50651 0 307303 0 0 0 CLYDE CHUMBLEY 397915 0 68712 0 113937 0 3535 0 78385 0 662484 0 0 0 TODD RICHARDSON 67707 0 160000 0 6718 0 923 0 5842 0 241190 0 0 0 CARI LOGEMANN 192237 0 36664 0 1846 0 8474 0 42448 0 281669 0 0 0 PART I, LINE 1A TRAVEL, DUES AND HOUSING ALLOWANCE GROSS UPS, WHEN APPLICABLE, WERE ADDED TO THE INDIVIDUAL'S COMPENSATION AT FAIR MARKET VALUE. TRAVEL, DUES AND HOUSING ALLOWANCE GROSS-UP PAYMENTS ARE INCLUDED IN INCOME: C. CHUMBLEY $1,675; R. NEVERS $1,268; T. RICHARDSON $6,624; C. LOGEMANN $826. PART I, LINE 4B 457F PLAN EMPLOYER DISTRIBUTION: R. LUCAS $15,829; R. NEVERS $9,913 KEY EMPLOYEES OF THE COMPANY OR A PARTICIPATING AFFILIATE ARE ELIGIBLE TO PARTICIPATE IN THE PLAN. THE PLAN YEAR IS JANUARY 1 TO DECEMBER 31ST. THE CONTRIBUTION MADE BY THE EMPLOYER IS A THREE-TIERED STRUCTURE DEPENDING UPON THE EXECUTIVE'S POSITION, WHICH ARE AS FOLLOWS: 9% FOR VICE PRESEIDENT, 13% FOR SENIOR LEADERSHIP COUNCIL, AND 15% FOR THE CEO. IF A 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 YEAR MONTH CLOSEST TO THE CHANGE OR TERMINATION OF EMPLOYMENT. 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 ON 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 15 THE ORGANIZATION HAD AN INDEPENDENT AUDIT FOR EXECUTIVE COMPENSATION WHICH INCLUDED BASE SALARY, INCENTIVE PLANS, AND BENEFITS FOR ALL OFFICER AND EXECUTIVE POSITIONS. THE REVIEW WAS COMMISSIONED BY THE COMPENSATION COMMITTEE OF THE BOARD AND WAS CONDUCTED BY AN INDEPENDENT CONSULTING FIRM. THE MARKET ANALYSIS WAS COMPLETED IN MARCH/APRIL OF 2013 AND PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD IN AUGUST FOR FINAL COMPENSATION DETERMINATION. 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. EXPLANATION FOR HOURS WORKED: FORM 990, PART VII, LINE 1A SOME OFFICERS, DIRECTORS, AND KEY EMPLOYEES ALSO PROVIDED SERVICE TO OTHER RELATED ORGANIZATIONS OTHER THAN ASPIRUS, INC. THESE HOURS ARE REFLECTED IN LINE 2 OF COLUMN B. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: EQUITY CHANGE IN INVESTMENT IN MEMORIAL HEALTH CENTER 3,990,307. EQUITY CHANGE IN INVESTMENT IN LANGLADE HOSPITAL 5,489,345. EQUITY CHANGE IN INVESTMENT IN ASPIRUS KEWEENAW HOSPTIAL 1,065,750. NON CONTROLLING INTEREST IN ASPIRUS GRAND VIEW 2,051,147. CHANGE IN EQUITY OF UNCONSOLIDATED AFFILIATES 445,383. EQUITY CHANGE IN INVESTMENT IN ASPIRUS WVHN 49,977. EQUITY CHANGE IN INVESTMENT IN ASPIRUS EXTENDED SERVICES, INC. -17,927. EQUITY CHANGE IN INVESTMENT IN VNA HOME HEALTH, INC. AND SUBSIDIARY 230,279. PRIOR PERIOD ADJUSTMENT 5,925,965. INDEPENDENT ACCOUNTANT OVERSIGHT FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE OF ASPIRUS, INC. PROVIDES THE OVERSIGHT OF THE INDEPENDENT ACCOUNTANT. ANNUALLY THE AUDIT COMMITTEE TAKES TIME TO MEET WITH THE INDEPENDENT ACCOUNTANT BOTH PRIOR TO ENGAGING AND AFTER THE AUDIT IS COMPLETED TO DISCUSS THE AUDIT PROCESS AND RESULTS. THERE WERE NO CHANGES TO THESE PROCEDURES IN FISCAL YEAR 2013. ASPIRUS WAUSAU HOSPITAL INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391138241 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 0 ASPIRUS BUILDINGS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391406537 PROPERTY LEASING WI 501(C)(3) LINE 9 ASPIRUS INC 0 ASPIRUS SPECIALISTS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391945080 MEDICAL SPECIALISTS SERVICES WI 501(C)(3) LINE 9 ASPIRUS INC 0 ASPIRUS EXTENDED SERVICES INC 425 PINE RIDGE BLVD WAUSAU WI 54401 390782130 NURSING HOME SERVICES WI 501(C)(3) LINE 9 ASPIRUS INC 0 ASPIRUS CLINICS INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391670223 MEDICAL SERVICES WI 501(C)(3) LINE 9 ASPIRUS INC 0 ASPIRUS ONTONAGON HOSPITAL INC 601 SEVENTH STREET ONTONAGON MI 49953 260806447 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 0 ASPIRUS VNA HOME HEALTH INC 520 N 32ND AVENUE WAUSAU WI 54401 390808511 HOME HEALTH CARE SERVICES WI 501(C)(3) LINE 9 ASPIRUS INC 0 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 0 ASPIRUS DOCTOR'S CLINIC INC 2031 PEACH STREET WISCONSIN RAPIDS WI 54494 391972671 MEDICAL SERVICES WI 501(C)(3) LINE 9 ASPIRUS INC 0 ASPIRUS HEALTH FOUNDATION INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391256656 CHARITABLE FOUNDATION WI 501(C)(3) LINE 7 ASPIRUS INC 0 ASPIRUS GRAND VIEW N10561 GRAND VIEW LANE IRONWOOD MI 49938 382908586 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 0 GRAND VIEW HOSPITAL AUXILIARY N10561 GRAND VIEW LANE IRONWOOD MI 49938 237178363 SUPPORTING ORGANIZATION TO HOSPITAL AND LIFELINE EMERGENCY CENTER MI 501(C)(3) LINE 9 ASPIRUS GRAND VIEW 0 ASPIRUS GRAND VIEW SERVICE CORPORATION N10561 GRAND VIEW LANE IRONWOOD MI 49938 383005582 PHYSICIAN SERVICES MI 501(C)(3) LINE 3 ASPIRUS GRAND VIEW 0 ASPIRUS NETWORK INC 3000 WESTHILL DRIVE 202 WAUSAU WI 54401 391931678 HEALTH CARE SERVICES WI N/A C -111873 1034083 1.00000 0 ASPIRUS GRAND VIEW CARING CAREGIVERS N10561 GRAND VIEW LANE IRONWOOD MI 49938 382902754 PERSONNAL NEEDS SERVICES MI ASPIRUS GRAND VIEW C 60685 440655 1.00000 0 0 1 1 1 0 0 0 0 0 0 1 1 0 1 1 1 1 0 1 ASPIRUS WAUSAU HOSPITAL INC C 15000000 COST ASPIRUS WAUSAU HOSPITAL INC K 83307 COST ASPIRUS WAUSAU HOSPITAL INC P 32293223 COST ASPIRUS WAUSAU HOSPITAL INC Q 401364 COST ASPIRUS WAUSAU HOSPITAL INC S 4813587 COST ASPIRUS BUILDINGS INC K 205243 COST ASPIRUS BUILDINGS INC Q 357503 COST ASPIRUS EXTENDED SERVICES INC Q 214943 COST ASPIRUS CLINICS INC B 15000000 COST ASPIRUS ONTONAGON HOSPITAL INC Q 427903 COST ASPIRUS HEALTH FOUNDATION Q 71659 COST ASPIRUS VNA HOME HEALTH INC P 77261 COST ASPIRUS VNA HOME HEALTH INC Q 1057958 COST ASPIRUS GENERAL CLINICS INC Q 7970390 COST