2022-05-12T12:39:28-05:00 2021-06-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2020-07-01 390808511 ASPIRUS VNA HOME HEALTH INC ASPI 7158472600 520 N 32ND AVENUE WAUSAU WI 54401 SIDNEY C SCZYGELSKI SENIOR VP OF FINANCE & CFO 7158472600 2022-05-06 1 SIDNEY SCZYGELSKI 999009999 MICHAEL J PETERSON CPA P01833529 2187224705 2022-05-06 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z MATTHEW HEYWOOD 2200 WESTWOOD DRIVE WAUSAU WI 54401 22802465 0 X WWW.ASPIRUS.ORG X 1947 WI WE HEAL PEOPLE, PROMOTE HEALTH AND STRENGTHEN COMMUNITIES. 7 3 245 5 2009049 54583 2809 50 11411956 9546803 5803 -57 5611659 10136474 17032227 19683270 0 0 0 0 12937004 13770664 0 0 0 4675842 6598373 17612846 20369037 -580619 -685767 8846796 10116266 3248495 3482346 5598301 6633920 WE HEAL PEOPLE, PROMOTE HEALTH AND STRENGTHEN COMMUNITIES. 0 0 15034241 0 13813546 THE ORGANIZATION (ALONG WITH THE RELATED ASPIRUS VNA EXTENDED CARE, INC.) PROVIDED A WIDE RANGE OF HEALTHCARE SERVICES TO THE RESIDENTS OF FIFTEEN COUNTIES IN NORTHERN AND CENTRAL WISCONSIN AND THE UPPER PENINSULA OF MICHIGAN. THESE SERVICES INCLUDE HIGHLY SPECIALIZED ACUTE NURSING CARE, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, HOME HEALTH AIDE SERVICES, PRIVATE DUTY NURSING, PERSONAL CARE WORKERS, AND SUPPORTIVE HOMECARE SERVICES. THE PROGRAMS ARE DESIGNED TO HELP PEOPLE CARE FOR THEMSELVES AND OTHERS IN THEIR HOME ENVIRONMENT WHERE THEY ARE MOST COMFORTABLE AND SECURE. DURING THE YEAR ENDED JUNE 30, 2021 THE ORGANIZATION PROVIDED MORE THAN 79,000 VISITS. 15034241 1 0 0 0 0 0 0 0 0 0 1 0 0 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 0 0 0 1 0 0 245 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X SIDNEY C SCZYGELSKI 7158472250 2200 WESTWOOD DRIVE WAUSAU WAUSAU WI 54401 X LISA ROWE-PEPLINSKI VICE CHAIR/VP QUALITY & PAT. SAFETY 2.00 50.00 X X 0 322497 17989 LORI PECK MEMBER/ VP-REVENUE CYCLE 1.00 50.00 X 0 275069 15474 CHRISTOPHER POGLIANO MEMBER 1.00 40.00 X 0 156360 23707 ASHLEY HAWLEY CHAIR 1.00 X X 0 0 0 LORRAINE ZOROMSKI TREASURER 1.00 X X 0 0 0 MARY L WILLIAMS SECRETARY 1.00 X X 0 0 0 RON BARGER MEMBER (THRU MAY) 1.00 X 0 0 0 JARRET C NICKEL MEMBER 1.00 X 0 0 0 MATTHEW HEYWOOD PRESIDENT & CEO ASPIRUS 1.00 50.00 X 0 1316596 71205 SIDNEY SCZYGELSKI SR. VP OF FINANCE/CFO 1.00 50.00 X 0 861658 62993 CYNTHIA RIDER PRESIDENT-ASPIRUS VNA HH/EC 2.00 50.00 X 0 277154 45877 PAUL DAVID INTERIM SVP & GENERAL COUNSEL 1.00 50.00 X 0 0 0 SCOTT REMMICH CHIEF COMPLAINCE OFFICER 1.00 50.00 X 0 260585 39979 JOHN HEISLER SVP & CHIEF HUMAN RESOURCE 2.00 50.00 X 0 571823 43247 RENEE SMITH EXECUTIVE DIRECTOR ANI 2.00 50.00 X 0 506661 49619 ERIC ANDERSON SVP- SERVICE LINE & PATIENT EXP. 2.00 50.00 X 0 475604 56304 JENNIFER REDMAN-SCHELL SVP & PRESIDENT- ASPIRUS CLINICS 2.00 50.00 X 0 481240 39357 TODD RICHARDSON SVP & CHIEF INFORMATION OFFICER 2.00 50.00 X 0 455671 52263 RUTH RISLEY-GRAY SVP & SYSTEM CHIEF NURSING 2.00 50.00 X 0 419745 45966 MICHAEL MCGRAIL SVP & SYSTEM CHIEF MEDICAL OFFICER 2.00 50.00 X 0 426022 0 RICK NEVERS SVP- REGIONAL OPERATIONS SIO 2.00 50.00 X 0 371883 30050 MICHAEL TRACEY DIRECTOR- ASPIRUS HOME MED 40.00 X 104164 0 32594 CINDY KEITEL DIRECTOR- HOME HEALTH 40.00 X 126893 0 9195 DIANE CUMMINGS REGISTERED NURSE 40.00 X 103366 0 24653 CARI LOGEMANN SVP & GENERAL COUNSEL (THRU 06/20) 1.00 50.00 X 0 437354 22668 334423 7615922 683140 3 1 1 0 DAYMARCK LLC 6405 METCALF AVE SUITE 108 OVERLAND PARK KS 66202 RESEARCH & STRATEGY SERVICES 245100 STAFFENCY LLC 221 W COLLEGE AVENUE 2ND FLOOR APPLETON WI 54911 STAFFING SERVICES 170283 DELTA HEALTHCARE 3100 OLYMPUS BOULEVARD SUITE 500 DALLAS TX 75019 STAFFING SERVICES 115446 VGM GROUP PO BOX 2817 WATERLOO IA 507042817 SHIPPING & PROCESSING SERVICES 105483 4 50 50 NET HOME HEALTH REVENUE 621110 9546803 9546803 9546803 -57 -57 5321455 0 5321455 5321455 4266743 1054712 7934214 3119195 4815019 954337 3860682 19683270 13813546 2009049 3860625 10339944 7268981 3070963 346511 243597 102914 2534817 1781976 752841 549392 386223 163169 1923767 1352408 571359 2415 1698 717 24706 17368 7338 265976 186981 78995 713614 501671 211943 367 258 109 132197 6610 125587 75403 53008 22395 CORPORATE ALLOCATIONS 2407312 2407312 MEDICAL SUPPLIES 464230 464230 BAD DEBT EXPENSE 350000 350000 HOSPITAL TAX 113914 5696 108218 124472 6224 118248 20369037 15034241 5334796 0 -7329 109122 4735686 6152375 423168 337391 25750 24680 1645317 1247248 495746 398069 3173775 3094629 8846796 10116266 1070373 1563487 2178122 1918859 3248495 3482346 X 5598301 6633920 5598301 6633920 8846796 10116266 X -685767 1721386 X X 0 1 X 1 1 0 X 50 2809 50 2909 12354245 11242460 13515629 13749420 13813546 64675300 3885212 3125539 3122724 3924461 6361653 20419589 16239457 14367999 16638403 17676690 20175249 85097798 0 0 0 85097798 1127 104 604 6530 -57 8308 144550 58522 32687 60413 296172 1127 144654 59126 39217 60356 304480 16240584 14512653 16697529 17715907 20235605 85402278 0.99640 0.99650 0.00360 0.00350 X 152430 104265 48165 1492887 1142983 349904 398069 DUE FROM AFFILIATES 3076443 OTHER ASSETS 18186 3094629 DUE TO AFFILIATES 1973 LONG TERM INSURANCE LIABILITY 6400 MEDICARE ACCELERATED PAYMENTS 1690973 OPERATING LEASE LIABILITY 18254 FINANCE LEASE LIABILITY 69858 LONG TERM FICA LIABILITY 131401 1918859 X PART X, LINE 2: ASPIRUS HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN YEARS AND CONCLUDED THAT NO MATERIAL LIABILITIES EXIST FOR UNCERTAIN TAX POSITIONS AT JUNE 30, 2021. ASPIRUS' FEDERAL INCOME TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION FOR THE YEAR ENDED JUNE 30, 2017, AND PRIOR YEARS. ASPIRUS' WISCONSIN AND MICHIGAN STATE INCOME TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION FOR THE YEAR ENDED JUNE 30, 2016, AND PRIOR YEARS. 1 1 0 0 0 0 0 0 0 MATTHEW HEYWOOD PRESIDENT & CEO ASPIRUS 0 992466 0 321290 0 2840 0 17196 0 54009 0 1387801 0 0 SIDNEY SCZYGELSKI SR. VP OF FINANCE/CFO 0 571336 0 102719 0 187603 0 20046 0 42947 0 924651 0 174000 JOHN HEISLER SVP & CHIEF HUMAN RESOURCE 0 339009 0 66240 0 166574 0 17196 0 26051 0 615070 0 152214 RENEE SMITH EXECUTIVE DIRECTOR ANI 0 381673 0 68268 0 56720 0 17196 0 32423 0 556280 0 55911 ERIC ANDERSON SVP- SERVICE LINE & PATIENT EXP. 0 399509 0 67809 0 8286 0 17196 0 39108 0 531908 0 0 JENNIFER REDMAN-SCHELL SVP & PRESIDENT- ASPIRUS CLINICS 0 411201 0 69616 0 423 0 17196 0 22161 0 520597 0 0 TODD RICHARDSON SVP & CHIEF INFORMATION OFFICER 0 341475 0 67414 0 46782 0 17196 0 35067 0 507934 0 43823 RUTH RISLEY-GRAY SVP & SYSTEM CHIEF NURSING 0 309508 0 60518 0 49719 0 20046 0 25920 0 465711 0 41695 CARI LOGEMANN SVP & GENERAL COUNSEL (THRU 06/20) 0 228246 0 78456 0 130652 0 15527 0 7141 0 460022 0 129488 MICHAEL MCGRAIL SVP & SYSTEM CHIEF MEDICAL OFFICER 0 0 0 0 0 426022 0 0 0 0 0 426022 0 425671 RICK NEVERS SVP- REGIONAL OPERATIONS SIO 0 263896 0 64103 0 43884 0 17172 0 12878 0 401933 0 39905 LISA ROWE-PEPLINSKI VICE CHAIR/VP QUALITY & PAT. SAFETY 0 266222 0 34165 0 22110 0 16562 0 1427 0 340486 0 20537 CYNTHIA RIDER PRESIDENT-ASPIRUS VNA HH/EC 0 239427 0 25296 0 12431 0 16890 0 28987 0 323031 0 0 SCOTT REMMICH CHIEF COMPLAINCE OFFICER 0 228513 0 29932 0 2140 0 14573 0 25406 0 300564 0 0 LORI PECK MEMBER/ VP-REVENUE CYCLE 0 242941 0 31177 0 951 0 14147 0 1327 0 290543 0 0 CHRISTOPHER POGLIANO MEMBER 0 150381 0 0 0 5979 0 7222 0 16485 0 180067 0 0 PART I, LINE 3 FOR THE PURPOSES OF DETERMINING COMPENSATION, THE FILING ORGANIZATION, ASPIRUS VNA HOME HEALTH, 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 PAY MICHAEL MCGRAIL RECEIVED SEVERANCE PAY TOTALING $426,022 FOR CALENDAR YEAR 2020. SCHEDULE J, PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT 457(F) L. ROWE-PEPLINSKI $20,537 S. SCZYGELSKI $174,000 J. HEISLER $152,214 C. LOGEMANN $129,488 R. NEVERS $39,905 T. RICHARDSON $43,823 R. RISLEY-GRAY $41,695 R. SMITH $55,911 M. MCGRAIL $425,671 KEY EMPLOYEES OF THE ORGANIZATION OR A PARTICIPATING AFFILIATE ARE ELIGIBLE TO PARTICIPATE IN THE PLAN. THE PLAN YEAR IS JANUARY 1 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 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. 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 CORPORATE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A ASPIRUS, INC. AS THE PARENT ORGANIZATION APPROVES THE RATIFICATION OR REMOVAL OF DIRECTORS OR OFFICERS OF ASPIRUS VNA HOME HEALTH, INC. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS MUST BE APPROVED BY THE MEMBERS OF THE ORGANIZATION 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 OFFICER; 4) CHANGE THE FORMULA OR METHODOLOGY FOR DETERMINING PHYSICIAN COMPENSATION; 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 15 FOR THE PURPOSES OF DETERMINING COMPENSATION, THE FILING ORGANIZATION, ASPIRUS VNA HOME HEALTH, 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. 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 VNA HOME HEALTH, INC. THESE HOURS ARE REFLECTED IN LINE 2 OF COLUMN B. FORM 990, PART XI, LINE 9: EQUITY TRANSFER 1,721,386. FORM 990, PART XII, LINE 3B THE ORGANIZATION IS REQUIRED TO BE INCLUDED IN A SINGLE AUDIT FOR THE YEAR ENDED 06/30/2021. THE DEADLINE FOR THIS FILING FALLS AFTER THE DEADLINE FOR THE 990 FOR THE SAME FISCAL YEAR END. THE SINGLE AUDIT WILL NOT BE FINALIZED AT THE TIME OF THIS SUBMISSION. 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 BUILDINGS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391406537 PROPERTY LEASING WI 501(C)(3) LINE 10 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 0 ASPIRUS ONTONAGON HOSPITAL INC 601 SEVENTH STREET ONTONAGON MI 49953 260806477 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS MEDICAL GROUP INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391670223 MEDICAL 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 IRONWOOD HOSPITAL AND CLINICS INC N10561 GRAND VIEW LANE IRONWOOD MI 49938 382908586 HOSPITAL MI 501(C)(3) LINE 3 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 KEWEENAW HOSPITAL 205 OSCEOLA LAURIUM MI 49913 381443361 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 DIVINE SAVIOR HEALTHCARE INC 2817 NEW PINERY ROAD PORTGAGE WI 53901 390806250 HOSPITAL WI 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 0 0 THE WESTWOOD CONFERENCE CENTER LLC 333 PINE RIDGE BLVD WAUSAU WI 54401 571184256 CONFERENCE CENTER WI N/A 0 0 ASPIRUS NETWORK INC 3000 WESTHILL DRIVE 202 WAUSAU WI 54401 391931678 HEALTH CARE SERVICES WI N/A C 1 ASPIRUS KEWEENAW ENTERPRISES INC 205 OSCEOLA STREET LAURIUM MI 49913 383390273 PHARMACY MI N/A C 1 ASPIRUS HEALTH VENTURES 3000 WESTHILL DR SUITE 303 WAUSAU WI 54401 474925640 HEALTH INSURANCE PLAN WI N/A C 1 ASPIRUS ARISE HEALTH PLAN OF WI INC 3000 WESTHILL DR SUITE 303 WAUSAU WI 54401 364832569 HEALTH INSURANCE PLAN WI N/A C 1 ASPIRUS ARISE HEALTH PLAN OF MI INC 3000 WESTHILL DR SUITE 303 WAUSAU WI 54401 475448266 HEALTH INSURANCE PLAN MI N/A C 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 1 1 0 0 ASPIRUS WAUSAU HOSPITAL INC J 140457 COST ASPIRUS WAUSAU HOSPITAL INC K 198617 COST ASPIRUS WAUSAU HOSPITAL INC O 956375 COST ASPIRUS WAUSAU HOSPITAL INC Q 242273 COST ASPIRUS WAUSAU HOSPITAL INC P 89201 COST ASPIRUS INC M 2474944 COST ASPIRUS INC O 12659001 COST ASPIRUS INC P 789387 COST DIVINE SAVIOR HEALTHCARE INC O 93034 COST SCHEDULE R, PART V, LINE 1D: ALL OUTSTANDING OBLIGATED GROUP DEBT IS GUARANTEED BY ALL MEMBERS OF THE OBLIGATED GROUP.