2018-04-04T17:37:28-05:00 2017-06-30 390758449 Wipfli LLP PO Box 8010 Wausau WI 544028010 990 2016-07-01 391328331 Aspirus Inc ASPI 7158472250 333 Pine Ridge Blvd Wausau WI 54401 SIDNEY C SCZYGELSKI CFO/SENIOR VP OF FINANCE 7158472250 2018-03-10 1 Kathleen J LaBrake CPA P00164006 7158453111 2018-03-10 50.50.56.238 2018-03-10 11:27:10 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 FEDE6E2ED2B59B1C13DC36E78E84E5663127854C 2016 2021-01-29 14:40:06Z MATTHEW HEYWOOD 333 Pine Ridge Blvd Wausau WI 54401 47432748 0 X WWW.ASPIRUS.ORG X 1979 WI TO SUPPORT ITS RELATED HEALTH CARE ORGANIZATIONS AND PROVIDE HEALTHCARE TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. 11 7 1451 9 560367 -904 201299 184308 1726440 1431029 7070077 4617980 11291 0 9009107 6233317 0 0 0 0 0 0 0 0 0 3666697 1254657 3666697 1254657 5342410 4978660 243463090 283503435 26050889 29915337 217412201 253588098 X ASPIRUS IS AN INTEGRATED, COMMUNITY-GOVERNED HEALTH CARE 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 COMPASSION FOR PEOPLE. 0 0 -18838 870662 TO PROVIDE HEALTH CARE 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. THE ESTIMATED COST OF PROVIDING CARE UNDER this POLICY AGGREGATED to APPROXIMATELY $8,000,000 IN FY2017. (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. by 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 PROVIDING 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. ASPIRUS, INC. PROVIDES CORPORATE FUNCTIONAL SUPPORT SERVICES TO THE AFFILIATED ENTITIES IN ORDER TO ALLOW THOSE ENTITIES TO FOCUS ON THEIR MISSIONS OF PROVIDING HEALTH CARE SERVICES TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. -18838 1 1 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 1 0 0 0 0 0 0 1 1 1 0 0 1 143 0 0 1451 1 1 1 0 0 0 0 0 0 0 0 0 X 11 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 WI X SIDNEY C SCZYGELSKI 7158472250 2200 WESTWOOD DRIVE WAUSAU WI 54401 X Kathy J Strasser Chair 1.00 X X 0 0 0 Matthew D Rowe Vice Chair 1.00 1.00 X X 0 0 0 Graham Courtney Secretary 1.00 X X 0 0 0 Brian J Prunty Treasurer 1.00 1.00 X X 0 0 0 Noel K Sonnek MD BOARD MEMBER/ physician 1.00 40.00 X 0 343295 29443 Matthew F Heywood BOARD MEMBER/President & C 40.00 11.00 X X 994138 0 146997 sherri l lemmer BOARD MEMBER 1.00 X 0 0 0 Robert J Jacquart BOARD MEMBER 1.00 X 0 0 0 Richard V Poirier BOARD MEMBER 1.00 X 0 0 0 Todd R Nicklaus BOARD MEMBER 1.00 1.00 X 0 0 0 Kathy Kelsey Foley BOARD MEMBER 1.00 2.00 X 0 0 0 Sidney C Sczygelski Senior VP of Finance & CFO 40.00 11.00 X 562384 0 93647 Dean Danner SVP Ambulatory Services 1.00 48.00 X 367581 0 72374 Ryan Gossett Chief Med Information Offi 40.00 X 382054 0 65316 Rick Nevers SVP Reg Ops System Int Off 40.00 11.00 X 381217 0 70836 Charles Nelson Regional CEO UP 1.00 41.00 X 367059 0 75364 Todd Richardson SVP and CIO 40.00 11.00 X 393488 0 80991 John Heisler SVP and Chief HR Officer 40.00 10.00 X 331227 0 67055 Ruth Risley-Gray SVP Nursing System CNO 1.00 49.00 X 347049 0 74562 Lori Peck VP of Revenue Cycle 40.00 1.00 X 220059 0 31043 Margaret Donnelly VP of Post Acute Care 4.00 36.00 X 209582 0 46767 Kathryne McGowan ANI Executive Director 1.00 50.00 X 309566 0 70073 Michael McGrail MD SVP System CMO 40.00 11.00 X 485324 0 82591 Sara Lusignan VP of Finance 40.00 2.00 X 234937 0 40504 Todd Burch CEO Aspirus Riverview 40.00 X 284670 0 39182 Cari Logemann SR VP & General Counsel 40.00 11.00 X 359569 0 76513 Gary Rakes VP Supply Chain Management 40.00 X 218100 0 24973 Lisa Rowe-Peplinski VP of corporate quality improvement and patient sa 40.00 X 211056 0 29096 Paul David Assistant General Counsel 40.00 X 186871 0 28477 Christopher Toner Assistant General Counsel 40.00 X 186318 0 37206 Joseph Thompson Director of Applications 40.00 X 174549 0 20597 Steven Brewer VP Heart & Vascular 40.00 X 242525 0 52848 Sandra Lakey Chief Compliance Officer 40.00 X 183468 0 30535 7632791 343295 1386990 51 0 1 0 AHEAD LLC 75 remittance drive dept 6980 CHICAGO IL 60675 IT SERVICES 5815563 EPIC Systems Corporation PO BOX 88314 MILWAUKEE WI 53288 EMR system 5020381 Karma group po box 7 green bay WI 54305 branding consultants 2779791 PRISM HEALTHCARE PARTNERS LTD 190 SOUTH LA SALLE ST SUITE 2900 CHICAGO IL 60603 CONSULTING 2273499 United heathcare partners ltd 401 w michigan st po box 3026 MILWAUKEE WI 53201 insurance 2196836 95 144459 39849 184308 MEDICAL TRANSCRIPT REVENUE 621110 640795 640795 CONTRACT SERVICE REVENUE 621110 625921 65554 560367 Umcsc vha supply rebate 621110 138383 138383 medical directorship fees 621110 30000 30000 OTHER 621110 10150 10150 -14220 -14220 1431029 2935449 2935449 42881962 41199431 1682531 1682531 1682531 6233317 870662 560367 4617980 X 1273495 1273495 PROVISION of bad debts -18838 -18838 1254657 -18838 1273495 0 4745072 5527262 107293 221795 363988 369690 22233 5119292 5624457 68145373 45115211 16114523 23030162 100728813 111114872 107621019 116930479 8663090 20662485 243463090 283503435 14169541 16576651 1695810 1147390 10185538 12191296 26050889 29915337 X 217412201 253588098 217412201 253588098 243463090 283503435 X 4978660 8506037 22691200 X X 0 1 X 1 0 X X 15 ASPIRUS WAUSAU HOSPITAL INC 391138241 3 1 0 0 ASPIRUS BUILDINGS INC 391406537 10 1 0 0 ASPIRUS CLINICS INC 391670223 10 1 7000000 0 ASPIRUS VNA HOME HEALTH INC 390808511 10 1 0 0 ASPIRUS VNA EXTENDED CARE INC 391597350 10 1 0 220687 ASPIRUS EXTENDED SERVICES INC 390782130 10 1 0 0 ASPIRUS HEALTH FOUNDATION INC 391256656 7 1 0 0 ASPIRUS ONTONAGON HOSPITAL INC 260806477 3 1 0 108024 Aspirus Ironwood Hospital & Clinics 382908586 3 1 0 1522979 ASPIRUS IRON RIVER HOSPITAL & CLINICS INC 383236977 3 0 0 750392 ASPIRUS RIVERVIEW HOSPITAL & CLINICS 390868982 3 0 0 5182684 ASPIRUS GRAND VIEW HOSPITAL AUXILIARY 237178363 3 0 0 0 ASPIRUS MEDFORD HOSPITAL & CLINICS INC 390964813 3 0 0 674200 LANGLADE HOSPITAL - HOTEL DIEU OF ST JOSEPH OF ANTIGO WISCONSIN 390806429 3 0 0 682879 ASPIRUS KEWEENAW HOSPITAL 381443361 3 0 0 61718 15 7000000 9203563 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART I, LINE G(VI) ASPIRUS, INC. IS A NON-PROFIT, COMMUNITY-DIRECTED HEALTH SYSTEM BASED IN WAUSAU, WISCONSIN. WITH MORE THAN 7,000 EMPLOYEES, ASPIRUS SERVES COMMUNITIES THROUGHOUT 14 COUNTIES IN NORTHERN AND CENTRAL WISCONSIN, AS WELL AS THE WESTERN UPPER PENINSULA OF MICHIGAN. ASPIRUS, INC.'S INTEGRATED HEALTH SYSTEM INCLUDES FOUR HOSPITALS IN MICHIGAN AND FOUR HOSPITALS IN WISCONSIN, 50 CLINICS, HOME HEALTH AND HOSPICE CARE, PHARMACIES, CRITICAL CARE AND HELICOPTER TRANSPORT, MEDICAL GOODS, NURSING HOMES, AND HIGH-QUALITY AFFILIATED PHYSICIANS. ASPIRUS IS AN INTEGRATED, COMMUNITY GOVERNED HEALTHCARE SYSTEM. THE ASPIRUS MISSION - WE HEAL PEOPLE, PROMOTE HEALTH AND STRENGTHEN COMMUNITIES. THE ASPIRUS VISION - ASPIRUS IS A CATALYST FOR CREATING HEALTHY, THRIVING COMMUNITIES, TRUSTED AND ENGAGED ABOVE ALL OTHERS. ASPIRUS, INC. PROVIDES SUPPORT TO THE SUPPORTING ORGANIZATIONS IN MORE WAYS THAN JUST MONETARY SUPPORT INCLUDING BUT NOT LIMITED TO HUMAN RESOURCES, REVENUE CYCLE MANAGEMENT, INFORMATION TECHNOLOGY SERVICES, AND OTHER MANAGEMENT SERVICES. PART IV, SECTION A, LINE 1 ASPIRUS, INC.'S GOVERNING DOCUMENTS DO NOT LIST EACH INDIVIDUAL ENTITY AS A SUPPORTING ORGANIZATION. HOWEVER THE GOVERNING DOCUMENTS INDICATE ASPIRUS, INC. MAY SUPPORT ORGANIZATIONS FROM TIME TO TIME AS LONG AS AT LEAST ONE OFFICER OR DIRECTOR ARE IN COMMON AT ALL TIMES, AND THE OFFICERS AND DIRECTORS OF ASPIRUS, INC. SHALL ENDEAVOR TO HAVE A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE OFFICERS AND DIRECTORS OF ASPIRUS, INC.'S VARIOUS NONPROFIT SUPPORTED ORGANIZATIONS. IN ADDITION, ASPIRUS, INC. IS THE SOLE CORPORATE MEMBER FOR MAJORITY OF THE SUPPORTED ORGANIZATIONS. PART IV, SECTION A, LINE 5A TWO ENTITIES PREVIOUSLY SUPPORTED BY ASPIRUS, INC. DISSOLVED IN FISCAL YEAR 2016 AND THUS ARE NO LONGER REPORTED ON SCHEDULE A, PART I LINES F AND G. THE FOLLOWING ENTITIES WERE DISSOLVED IN FISCAL YEAR 2016: ASPIRUS SPECIALISTS, INC. (EIN: 39-1945080) ASPIRUS GRAND VIEW SERVICE CORPORATION (EIN: 38-3005582) PART IV SECTION C LINE 1 EACH SUPPORTED ORGANIZATION HAS ITS OWN DIRECTORS/TRUSTEES. HOWEVER, LEADERSHIP OF ASPIRUS, INC. HAVE SEATS ON EACH OF THE SUPPORTED ORGANIZATION'S BOARDS. IN ADDITION, ASPIRUS, INC. IS THE SOLE CORPORATE MEMBER FOR THE MAJORITY OF THE SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 616071 215340 400731 63194429 44560109 18634320 4334873 339762 3995111 23030162 EQUITY IN EARNINGS OF LANGLADE HOSPITAL, INC. 66364219 C EQUITY IN EARNINGS OF MEMORIAL HEALTH CENTER, INC. 48482499 C EQUITY IN EARNINGS OF ASPIRUS EXTENDED SERVICES, INC. 2083761 C 116930479 DUE FROM AFFLIATES 4738282 DEFERRED COMPENSATION 3525040 INVESTMENT IN ARISE (ASPIRUS ARISE) 6340660 INVESTMENT IN VIZIENT 400000 Investment in abouthealth 100000 AB Large cap growth fund 1479179 JP Morgan core plus bond fund 2272505 T rowe price large cap core fund 1445238 Long term insurance receivable 361581 20662485 DEFERRED COMPENSATION 3525040 DUE TO AFFILIATES 6420988 RETIREE HEALTHCARE BENEFITS 1598788 ACCRUED INTEREST PAYABLE 34899 LONG TERM DONATION LIABILITY 250000 LONG TERM insurance liability 361581 12191296 X 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 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. X X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 Noel K Sonnek MD BOARD MEMBER/ physician 0 334474 0 0 0 8821 0 18830 0 10613 0 372738 0 0 Matthew F Heywood BOARD MEMBER/President & C 734056 0 257815 0 2267 0 18830 0 128167 0 1141135 0 0 0 Sidney C Sczygelski Senior VP of Finance & CFO 441313 0 93183 0 27888 0 18830 0 74817 0 656031 0 0 0 Dean Danner SVP Ambulatory Services 281530 0 50514 0 35537 0 17796 0 54578 0 439955 0 0 0 Ryan Gossett Chief Med Information Offi 322250 0 36840 0 22964 0 18830 0 46486 0 447370 0 0 0 Rick Nevers SVP Reg Ops System Int Off 287340 0 59975 0 33902 0 18830 0 52006 0 452053 0 0 0 Charles Nelson Regional CEO UP 258636 0 66258 0 42165 0 17949 0 57415 0 442423 0 0 0 Todd Richardson SVP and CIO 284010 0 61187 0 48291 0 18830 0 62161 0 474479 0 0 0 John Heisler SVP and Chief HR Officer 265586 0 56537 0 9104 0 13026 0 54029 0 398282 0 0 0 Ruth Risley-Gray SVP Nursing System CNO 263353 0 56735 0 26961 0 17865 0 56697 0 421611 0 0 0 Lori Peck VP of Revenue Cycle 192436 0 26938 0 685 0 12432 0 18611 0 251102 0 0 0 Margaret Donnelly VP of Post Acute Care 184486 0 21981 0 3115 0 8301 0 38466 0 256349 0 0 0 Kathryne McGowan ANI Executive Director 253530 0 54574 0 1462 0 12888 0 57185 0 379639 0 0 0 Michael McGrail MD SVP System CMO 382842 0 81065 0 21417 0 11948 0 70643 0 567915 0 0 0 Sara Lusignan VP of Finance 205193 0 29064 0 680 0 4469 0 36035 0 275441 0 0 0 Todd Burch CEO Aspirus Riverview 237233 0 30614 0 16823 0 0 0 39182 0 323852 0 0 0 Cari Logemann SR VP & General Counsel 295196 0 63114 0 1259 0 18556 0 57957 0 436082 0 0 0 Gary Rakes VP Supply Chain Management 193708 0 18480 0 5912 0 3323 0 21650 0 243073 0 0 0 Lisa Rowe-Peplinski VP of corporate quality improvement 184207 0 25877 0 972 0 10196 0 18900 0 240152 0 0 0 Paul David Assistant General Counsel 186319 0 0 0 552 0 5494 0 22983 0 215348 0 0 0 Christopher Toner Assistant General Counsel 186033 0 0 0 285 0 12120 0 25086 0 223524 0 0 0 Joseph Thompson Director of Applications 155100 0 10839 0 8610 0 8725 0 11872 0 195146 0 0 0 Steven Brewer VP Heart & Vascular 203622 0 29442 0 9461 0 10022 0 42826 0 295373 0 0 0 Sandra Lakey Chief Compliance Officer 161335 0 11745 0 10388 0 10011 0 20524 0 214003 0 0 0 Part I, Line 1a TRAVEL for companions, tax indemnification and gross-up payments, AND housing allowance or residence for personal use, WHEN APPLICABLE, WERE ADDED TO THE INDIVIDUAL'S COMPENSATION AT FAIR MARKET VALUE. Travel for companions - M. Heywood $188; S. Sczygelski $188; S. Lakey $178; D. Danner $184; R. Nevers $206; C. Nelson $188; J. Heisler $181; R. Risley-Gray $152; K. McGowan $199; S. Lusignan $149; - included in income. Tax Indemnification and gross-up payments - N. Sonnek $438 - Included in income. Housing allowance or residence for personal use - T. Burch $8,010; G. Rakes $2,765 - Included in income. Part I, Line 4b SCHEDULE J, PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT 457(F) DISTRIBUTION: S. SCZYGELSKI $ 20,721 S. Brewer $ 8,466 R. Gossett $ 22,057 D. DANNER $ 30,171 R. NEVERS $ 31,318 C. NELSON $ 33,594 T. Richardson $ 47,095 R. Risley- Gray $ 24,196 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. SUSAN COURTNEY SPOUSE OF GRAHAM COURTNEY, BOARD MEMBER, EMPLOYEE OF ASPIRUS, INC. 65713 EMPLOYMENT COMPENSATION 0 Form 990, Part IV, Line 24a ASPIRUS, INC. IS A MEMBER OF THE ASPIRUS, INC. OBLIGATED GROUP. THE ORGANIZATION HAS ESTABLISHED WRITTEN PROCEDURES TO ENSURE THAT VIOLATIONS OF FEDERAL TAX REQUIREMENTS ARE TIMELY IDENTIFIED AND CORRECTED THROUGH THE VOLUNTARY CLOSING AGREEMENT PROGRAM. THE ORGANIZATION'S POLICY STATES IT WILL SEEK BOND COUNSEL'S OPINION FOR ALL REMEDIAL ACTIONS. THE PROCEEDS OF THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REVENUE BONDS, SERIES 1998 (ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY ASPIRUS WAUSAU HOSPITAL, INC. (EIN 39-1138241). INFORMATION REGARDING THE SERIES 1998 BONDS IS REPORTED IN THE SCHEDULE K FOR THAT ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III OF SCHEDULE K RELATES ONLY TO THE PORTION OF THE SERIES 1998 BONDS LOANED TO THE ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV OF SCHEDULE K RELATES TO THE ENTIRE ISSUE OF THE SERIES 1998 BONDS. THE PROCEEDS OF THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REVENUE BONDS, SERIES 2004 (ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY ASPIRUS WAUSAU HOSPITAL, INC. (EIN 39-1138241). INFORMATION REGARDING THE SERIES 2004 BONDS IS REPORTED IN THE SCHEDULE K FOR THAT ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III OF SCHEDULE K RELATES ONLY TO THE PORTION OF THE SERIES 2004 BONDS LOANED TO THE ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV OF SCHEDULE K RELATES TO THE ENTIRE ISSUE OF THE SERIES 2004 BONDS. THE PROCEEDS OF THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REVENUE BONDS, SERIES 2012A (ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY ASPIRUS WAUSAU HOSPITAL, INC. (EIN 39-1138241). INFORMATION REGARDING THE SERIES 2012A BONDS IS REPORTED IN THE SCHEDULE K FOR THAT ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III OF SCHEDULE K RELATES ONLY TO THE PORTION OF THE SERIES 2012A BONDS LOANED TO THE ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV OF SCHEDULE K RELATES TO THE ENTIRE ISSUE OF THE SERIES 2012A BONDS. THE PROCEEDS OF THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REVENUE BONDS, SERIES 2013 (ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY THE FOLLOWING ORGANIZATIONS: ASPIRUS WAUSAU HOSPITAL, INC. (EIN 39-1138241); ASPIRUS MEDFORD HOSPITAL & CLINICS, INC. (EIN 39-0964813); ASPIRUS GRAND VIEW (EIN 38-2908586); AND LANGLADE HOSPITAL - HOTEL DIEU OF ST. JOSEPH OF ANTIGO WISCONSIN (EIN 39-0806429). INFORMATION REGARDING THE SERIES 2013 BONDS IS REPORTED IN THE SCHEDULE K FOR EACH ORGANIZATION, RESPECTIVELY. FOR EACH ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III OF SCHEDULE K RELATES ONLY TO THE PORTION OF THE SERIES 2013 BONDS LOANED TO THE ORGANIZATION, RESPECTIVELY. FOR EACH ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV OF SCHEDULE K RELATES TO THE ENTIRE ISSUE OF THE SERIES 2013 BONDS. THE PROCEEDS OF THE WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY REVENUE BONDS, SERIES 2015 (ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY THE FOLLOWING ORGANIZATIONS: ASPIRUS RIVERVIEW HOSPITAL & CLINICS, INC. (EIN 39-0868982); ASPIRUS IRON RIVER HOSPITAL & CLINICS, INC. (EIN 38-3236977); AND ASPIRUS KEWEENAW HOSPITAL (EIN 38-1443361). INFORMATION REGARDING THE SERIES 2015 BONDS IS REPORTED IN THE SCHEDULE K FOR EACH ORGANIZATION. FOR EACH ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III RELATES ONLY TO THE PORTION OF THE SERIES 2015 BONDS LOANED TO THE ORGANIZATION, RESPECTIVELY. FOR EACH ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV RELATES TO THE ENTIRE ISSUE OF THE SERIES 2015 BONDS. 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 if ANY ACTIONS are 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 PURPOSES OF DETERMINING COMPENSATION, ASPIRUS, 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 ESTABISHING 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, SECTION A Part VII, Line 1a - Explanation for hours worked: 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. Form 990, Part IX, line 11g CORPORATE ALLOCATIONS: Program service expenses 0. Management and general expenses 1,273,495. Fundraising expenses 0. Total expenses 1,273,495. Form 990, Part XI, line 9: EQUITY transfer AWH 21,000,000. EQUITY transfer ARH 1,300,000. EQUITY transfer ABI 1,559,020. EQUITY transfer ACI -7,000,000. AMH Equity Adjustments 88,411. ALH Equity Adjustments 1,509. AES Equity Adjustments -183,742. VNA acquisition equity -6,592,766. EQUITY CHANGE IN INVESTMENT IN ASPIRUS ARISE -1,360,458. EQUITY CHANGE IN INVESTMENT IN ASPIRUS EXTENDED SERVICES, INC. -328,074. EQUITY CHANGE IN INVESTMENT IN LANGLADE HOSPITAL 8,078,930. EQUITY CHANGE IN INVESTMENT IN MEMORIAL HEALTH CENTER 6,193,843. EQUITY CHANGE IN INVESTMENT IN VNA HOME HEALTH, INC. AND SUBSIDIARY -267,516. POST RETIREMENT HEALTHCARE BENEFIT ADJUSTMENT 202,043. Form 990, PART XII, LINE 2C - INDEPENDENT ACCOUNTANT OVERSIGHT: 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 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 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 ironwood hospital and 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 SUPPORTING ORGANIZATION TO HOSPITAL AND LIFELINE EMERGENCY System MI 501(c)(3) Line 10 aspirus ironwood hospital and clinics 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 410 DEWEY STREET WISCONSIN RAPIDS WI 54494 390868982 HOSPITAL WI 501(c)(3) Line 3 ASPIRUS INC 1 ASPIRUS MEDFORD HOSPITAL & CLINICS INC 135 SOUTH GIBSON MEDFORD WI 54451 390964813 HOSPITAL WI 501(c)(3) Line 3 N/A 0 LANGLADE HOSPITAL - HOTEL DIEU OF ST 112 EAST FIFTH AVENUE ANTIGO WI 54409 390806429 HOSPITAL WI 501(c)(3) Line 3 RELIGIOUS HOSPITALLERS OF ST JOSEPH HEALTH CORPORATION 0 ASPIRUS KEWEENAW HOSPITAL 205 OSCEOLA STREET 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 WI 49935 272324957 Eye Care Services MI N/A ASPIRUS NETWORK INC 3000 WESTHILL DRIVE 202 WAUSAU WI 54401 391931678 HEALTH CARE SERVICES WI ASPIRUS INC C 2614994 2714857 1.00000 1 ASPIRUS KEWEENAW ENTERPRISES INC 205 osceola street laurium MI 49913 383390273 pharmacy MI N/A C 1 0 1 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 ASPIRUS WAUSAU HOSPITAL INC C 21000000 COST ASPIRUS WAUSAU HOSPITAL INC K 855106 COST ASPIRUS WAUSAU HOSPITAL INC L 68535253 COST ASPIRUS WAUSAU HOSPITAL INC M 191767 COST ASPIRUS WAUSAU HOSPITAL INC O 17539620 COST ASPIRUS WAUSAU HOSPITAL INC P 2285716 COST ASPIRUS WAUSAU HOSPITAL INC Q 1136337 COST ASPIRUS CLINICS INC B 7000000 COST ASPIRUS CLINICS INC D 6500000 COST ASPIRUS CLINICS INC L 13843979 COST ASPIRUS CLINICS INC M 124920 COST ASPIRUS CLINICS INC O 827104 COST ASPIRUS CLINICS INC P 284993 COST ASPIRUS CLINICS INC Q 849617 COST ASPIRUS EXTENDED SERVICES INC C 252810 COST ASPIRUS EXTENDED SERVICES INC L 576187 COST ASPIRUS ONTONAGON HOSPITAL INC D 2697015 COST ASPIRUS ONTONAGON HOSPITAL INC L 1931778 COST ASPIRUS VNA HOME HEALTH INC B 1500118 COST ASPIRUS VNA HOME HEALTH INC L 1931773 COST ASPIRUS VNA HOME HEALTH INC O 170662 COST ASPIRUS VNA HOME HEALTH INC Q 84889 COST Aspirus Ironwood Hospital & CLINICS INC L 7957946 COST Aspirus Ironwood Hospital & CLINICS INC O 1136919 COST Aspirus Ironwood Hospital & CLINICS INC P 64812 COST Aspirus Ironwood Hospital & CLINICS INC Q 301191 COST ASPIRUS IRON RIVER HOSPITAL & CLINICS INC L 5189369 COST ASPIRUS IRON RIVER HOSPITAL & CLINICS INC O 1942058 COST ASPIRUS IRON RIVER HOSPITAL & CLINICS INC P 56282 COST ASPIRUS IRON RIVER HOSPITAL & CLINICS INC Q 79121 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC C 1300000 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC L 12359544 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC O 1427020 COST ASPIRUS BUILDINGS INC C 1559020 COST ASPIRUS BUILDINGS INC K 436169 COST ASPIRUS BUILDINGS INC L 265362 COST ASPIRUS BUILDINGS INC P 91065 COST ASPIRUS NETWORK INC L 284448 COST ASPIRUS NETWORK INC Q 80614 COST ASPIRUS HEALTH FOUNDATION INC B 252810 COST ASPIRUS HEALTH FOUNDATION INC L 122049 COST ASPIRUS KEWEENAW HOSPITAL L 7366118 COST ASPIRUS KEWEENAW HOSPITAL O 248280 COST ASPIRUS KEWEENAW HOSPITAL Q 406734 COST LANGLADE HOSPITAL - HOTEL DIEU OF ST JOSEPH OF ANTIGO WISCONSIN L 12661801 COST LANGLADE HOSPITAL - HOTEL DIEU OF ST JOSEPH OF ANTIGO WISCONSIN O 148897 COST LANGLADE HOSPITAL - HOTEL DIEU OF ST JOSEPH OF ANTIGO WISCONSIN P 142739 COST LANGLADE HOSPITAL - HOTEL DIEU OF ST JOSEPH OF ANTIGO WISCONSIN Q 72340 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC L 9485624 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC M 208570 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC O 298630 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC Q 59518 COST SCHEDULE R, PART V, LINE 1D ALL OUTSTANDING OBLIGATED GROUP DEBT IS GUARANTEED BY ALL MEMBERS OF THE OBLIGATED GROUP.