CHILDRENS SPECIALTY GROUP INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CHILDRENS SPECIALTY GROUP INC (EIN 39-1990012)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202543189349303369
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T09:11:51-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363168081PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SIKICH LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line117335 GOLF PARKWAY SUITE 500AddressLine1Txt
CityBROOKFIELDCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53045ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN391990012EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHILDREN'S SPECIALTY GROUP INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt
Phone4142665420PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1997 FINANCE DEPTAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP532011997ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJASON JARZEMBOWSKI MDPersonNm
Person TitleCFOPersonTitleTxt
Phone4142665420PhoneNum
Signature2025-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJILL M BOYLE CPAPreparerPersonNm
PTINP01246734PTIN
Phone2627549400PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJASON JARZEMBOWSKIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1997 FINANCE DEPTAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP532011997ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$274,583,536GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHILDRENSWI.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionPROVIDE THE HIGHEST QUALITY SPECIALTY HEALTH CARE SERVICES TO INFANTS, CHILDREN AND ADOLESCENTS.ActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$280,741CYContributionsGrantsAmt
PY Program Service Revenue$258,589,450PYProgramServiceRevenueAmt
CY Program Service Revenue$274,302,795CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$258,589,450PYTotalRevenueAmt
CY Total Revenue$274,583,536CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$263,215,070PYOtherExpensesAmt
CY Other Expenses$276,138,975CYOtherExpensesAmt
PY Total Expenses$263,215,070PYTotalExpensesAmt
CY Total Expenses$276,138,975CYTotalExpensesAmt
PY Revenues Less Expenses-$4,625,620PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,555,439CYRevenuesLessExpensesAmt
Total Assets BOY$50,582,009TotalAssetsBOYAmt
Total Assets EOY$49,106,232TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$79,662TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$50,582,009NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$49,026,570NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF CHILDREN'S SPECIALTY GROUP, INC. ("CSG") IS TO PROVIDE THE HIGHEST QUALITY SPECIALTY HEALTH CARE SERVICES TO INFANTS, CHILDREN AND ADOLESCENTS AND TO ADVANCE THE EFFECTIVENESS OF HEALTH CARE THROUGH EDUCATION AND THE APPLICATION OF LEADING-EDGE RESEARCH AND INNOVATIVE TECHNOLOGIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$246,934,059ExpenseAmt
Revenue$274,302,795RevenueAmt
DescCSG IS A NON-STOCK, NOT-FOR-PROFIT CORPORATION WITH TWO MEMBERS: CHILDREN'S HOSPITAL AND HEALTH SYSTEM, INC. ("CHHS") AND THE MEDICAL COLLEGE OF WISCONSIN, INC. ("MCW"), BOTH OF WHICH ARE NON-STOCK, NOT-FOR-PROFIT CORPORATIONS.CSG PROVIDES A CRITICAL LINK BETWEEN THE INTEGRATED PEDIATRIC HEALTH CARE DELIVERY NETWORK OF CHHS AND THE COMMITMENT TO EXCELLENCE IN MEDICAL RESEARCH AND EDUCATION OF MCW. APPROXIMATELY 489 MCW FACULTY MEMBERS, WHO SERVE AS ASSOCIATE OR AFFILIATE PHYSICIANS FOR CSG, AND 245 NURSE PRACTITIONERS AND PHYSICIAN ASSISTANTS PROVIDE SPECIALTY AND SUBSPECIALTY PEDIATRIC PATIENT CARE SERVICES THROUGH CHHS' HOSPITAL AND HEALTH SYSTEM LOCATIONS, INCLUDING CHILDREN'S HOSPITAL OF WISCONSIN, INC.CSG OFFERS INPATIENT AND OUTPATIENT SPECIALTY CARE IN MORE THAN 70 MEDICAL SUB-SPECIALTIES. THIS SPECIALTY CARE IS AVAILABLE AT CHHS FACILITIES, INCLUDING ITS HOSPITALS, SURGERY CENTER, AND CLINICS THROUGHOUT WISCONSIN, AND ALSO THROUGH VIRTUAL OR TELEHEALTH APPOINTMENTS TO PROVIDE CARE CLOSER TO HOME.CSG PHYSICIANS AND PROVIDERS CONDUCT LEADING-EDGE SCIENTIFIC RESEARCH AND APPLY THIS RESEARCH AND INNOVATION IN PROVIDING THE BEST AND SAFEST SPECIALTY PEDIATRIC CARE. MANY ARE FACULTY MEMBERS WHO TEACH AT MCW, TRAINING OTHER PEDIATRIC SPECIALISTS.Desc
Total Program Service Expenses$246,934,059TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members2GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MS SARAH KAFKABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4142668976PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1997 FINANCE DEPTAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP532011997ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtInstitutional TrusteeInstitutionalTrusteeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
CHILDREN'S HOSPITAL AND HEALTH SYSTEM
RELATED ORG.0.001.00Yes (X)$0$0$0
THE MEDICAL COLLEGE OF WISCONSIN INC
RELATED ORG.0.001.00Yes (X)$0$0$0
JASON JARZEMBOWSKI MD
CEO34.006.00$0$645,631$60,377Yes (X)
JAIME FOXAPNP
SECRETARY40.000.00$0$148,305$24,180Yes (X)
MARC CADIEUX
TREASURER/SVP & CFO CHHS0.0040.00$0$1,134,229$138,345Yes (X)
SHELISA DALTON
FORMER OFFICER0.0040.00$0$589,325$113,035Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,517,490TotReportableCompRltdOrgAmt
Total Other Compensation$335,937TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K22IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MEDICAL COLLEGE OF WISCONSIN
8701 WATERTOWN PLANK RDMILWAUKEEWI53226LEASED PROVIDER & NON-PROVIDER SERVICES,$230,447,950
CHILDREN'S HOSPITAL AND HEALTH SYSTEM I
9000 W WISCONSIN AVEMILWAUKEEWI53226LEASED PROVIDER & NON-PROVIDER SERVICES,$15,404,603
VERSITI INC
29779 NETWORK PLCHICAGOIL60673PHYSICIAN SERVICES/FEES$719,673
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Related Organizations$280,741RelatedOrganizationsAmt
Total Contributions$280,741TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NET PATIENT SVC REV621110$220,285,807$220,285,807
SALARY SUPPORT541900$53,498,854$53,498,854
AFFILIATE SPACE USE INCOME532000$518,029$518,029

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$105TotalRevenueColumnAmt
Related Or Exempt Func Income$105RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$274,302,795TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$274,583,536TotalRevenueColumnAmt
Related Or Exempt Func Income$274,302,795RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$23,500,000TotalAmt
Management And General$23,500,000ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$27,595TotalAmt
Program Services$27,595ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,342,711TotalAmt
Program Services$5,074,417ProgramServicesAmt
Management And General$268,294ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,673TotalAmt
Program Services$5,673ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,264TotalAmt
Program Services$14,264ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$106,469TotalAmt
Program Services$32,200ProgramServicesAmt
Management And General$74,269ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,003,916TotalAmt
Program Services$4,682,456ProgramServicesAmt
Management And General$321,460ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,252,917TotalAmt
Program Services$1,226,719ProgramServicesAmt
Management And General$26,198ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$779,662TotalAmt
Program Services$732,678ProgramServicesAmt
Management And General$46,984ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,426,110TotalAmt
Program Services$1,425,970ProgramServicesAmt
Management And General$140ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
LEASED PROVIDER & NON-P$217,686,041$216,066,683$1,619,358
LEASED SUPPORT & ADMINI$15,404,603$12,399,218$3,005,385
RESEARCH & EDUCATION NO$1,605,685$1,605,685
RESIDENT SERVICES$490,519$490,519

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,492,810TotalAmt
Program Services$3,149,982ProgramServicesAmt
Management And General$342,828ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$276,138,975TotalAmt
Program Services$246,934,059ProgramServicesAmt
Management And General$29,204,916ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$636,258EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$30,313,813BOYAmt
EOY$24,089,504EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$20,961EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$20,268,196BOYAmt
EOY$24,359,509EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$50,582,009BOYAmt
EOY$49,106,232EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$79,662EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$79,662EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$50,582,009BOYAmt
EOY$49,026,570EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$50,582,009BOYAmt
EOY$49,026,570EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$50,582,009BOYAmt
EOY$49,106,232EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,555,439ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations2SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (2 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
THE MEDICAL COLLEGE OF WISCONSIN INC
3908062612Yes (1)$0$0
CHILDREN'S HOSPITAL AND HEALTH SYSTEM INC
3915000743Yes (1)$0$0
FieldValueIRS element (for citing)
Supported Organizations Total2SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported OrgYes (1)SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir Trst0PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, SECTION A, LINE 6:THE ORGANIZATION HAS CONTRACTED WITH CERTAIN HOSPITALS TO PROVIDE CLINICAL MANAGEMENT SERVICES AND GRADUATE MEDICAL EDUCATION AT THOSE HOSPITALS. THE MAJORITY OF THESE SERVICES ARE PROVIDED AT CHILDREN'S HOSPITAL OF WISCONSIN, INC., A CLOSELY RELATED AFFILIATE OF CHILDREN'S HOSPITAL AND HEALTH SYSTEM, INC. THE ORGANIZATION'S INVOLVEMENT IN THESE ACTIVITIES CARRIES OUT AND FURTHERS THE HEALTH CARE AND EDUCATIONAL PURPOSES OF CHILDREN'S HOSPITAL AND HEALTH SYSTEM, INC. AND THE MEDICAL COLLEGE OF WISCONSIN, INC.
PART IV, SECTION B, LINE 1:THE GOVERNING BODY OF THE ORGANIZATION IS COMPRISED OF ITS TWO MEMBERS/SUPPORTED ORGANIZATIONS, CHILDREN'S HOSPITAL AND HEALTH SYSTEM, INC. AND THE MEDICAL COLLEGE OF WISCONSIN, INC. AND ANY GOVERNANCE DECISIONS REQUIRE THE APPROVAL OF BOTH MEMBERS.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDUE FROM AFFILIATESDesc
Book Value$24,359,509BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$24,359,509TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOOTNOTE 2 INCOME TAXES: CHHS EVALUATES ITS UNCERTAIN TAX POSITIONS ON AN ANNUAL BASIS, AND THERE HAVE BEEN NO UNCERTAIN TAX POSITIONS RECORDED FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARC CADIEUX
TREASURER/SVP & CFO CHHS$0$713,591$0$215,665$0$204,973$0$137,499$0$846$0$1,272,574$0$90,953
JASON JARZEMBOWSKI MD
CEO$0$510,045$0$103,440$0$32,146$0$27,600$0$32,777$0$706,008$0$0
SHELISA DALTON
FORMER OFFICER$0$491,183$0$84,458$0$13,684$0$78,882$0$34,153$0$702,360$0$0
JAIME FOXAPNP
SECRETARY$0$148,124$0$0$0$181$0$12,061$0$12,119$0$172,485$0$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3CSG RELIED UPON THE MEDICAL COLLEGE OF WISCONSIN, INC. ("MCW"), A CORPORATE MEMBER OF CSG, TO ESTABLISH THE COMPENSATION OF CSG'S CHIEF EXECUTIVE OFFICER. MCW UTILIZES THE FOLLOWING TO ESTABLISH THE CEO'S COMPENSATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, AND COMPENSATION SURVEY OR STUDY.
PART I, LINE 4BBEGINNING IN CALENDAR YEAR 2022, SHELISA DALTON IS A PARTICIPANT IN THE SECTION 457(F) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN OF MCW ("THE PLAN"). UNDER THE PLAN, MCW CONTRIBUTES A DEFINED AMOUNT FOR EACH PARTICIPANT BASED ON A PERCENTAGE OF EACH PARTICIPANT'S BASE SALARY. PARTICIPANTS VEST IN THEIR CONTRIBUTIONS FOR A SPECIFIC PLAN YEAR ON THE LAST DAY OF THE THIRD PLAN YEAR FOLLOWING THAT PLAN YEAR FOR EACH PLAN YEAR THEY ARE A PARTICIPANT. DISTRIBUTIONS ARE MADE TO THE ELIGIBLE PARTICIPANTS IN A SINGLE, LUMP SUM PAYMENT WHEN CONTRIBUTIONS BECOME VESTED. IN 2024, THERE WAS A CHHS EXECUTIVE FLEXIBLE BENEFIT PLAN IN PLACE WHICH WAS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN (457(F) PLAN). THE CORPORATION CONTRIBUTES 10% OF EACH PARTICIPATING EXECUTIVE'S SALARY. THE AMOUNTS OF EMPLOYER CONTRIBUTIONS TO THIS PLAN FOR PARTICIPATING EXECUTIVES IN 2024 WERE AS FOLLOWS: M. CADIEUX, $112,199. AFTER A VESTING PERIOD, PARTICIPANTS MAY ELECT TO WITHDRAW AMOUNTS PREVIOUSLY CONTRIBUTED AND REPORTED. AMOUNTS WITHDRAWN BY PARTICIPANTS IN 2024 WERE: M. CADIEUX, $90,953.
FORM 990, PART VII, COLUMN E & SCHEDULE J, PART II:SALARIES PAID BY RELATED ORGANIZATIONS: 1. JASON JARZEMBOWSKI, M.D., CHIEF EXECUTIVE OFFICER OF CSG AND SENIOR ASSOCIATE DEAN FOR CLINICAL AFFAIRS-PEDIATRIC PRACTICE AT MCW IS COMPENSATED BY MCW FOR: 1. ADMINISTRATOR ROLES AT BOTH CSG AND MCW 2. CLINICAL MANAGEMENT SERVICES PROVIDED TO CHW IN CONNECTION WITH THE ORGANIZATION'S AFFILIATE HOSPITAL CONTRACTS 3. PROFESSOR OF PATHOLOGY AT MCW AND VICE CHAIR FOR PEDIATRIC PATHOLOGY. 2. SHELISA DALTON, FORMER CHIEF OPERATING OFFICER OF CSG, IS COMPENSATED BY MCW FOR SERVICES PROVIDED AS THE CHIEF FINANCIAL OFFICER OF MCW. 3. MARC CADIEUX, TREASURER OF CSG AND SVP & CFO OF CHHS- REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS AND OTHER COMPENSATION LISTED IN PART VII AND SCHEDULE J WERE PAID FOR SERVICES PROVIDED (40 HOURS PER WEEK) TO CHHS AND ITS AFFILIATES. THESE AMOUNTS WERE PAID BY CHHS. 4. JAIME FOX, APNP, SECRETARY, IS COMPENSATED BY MCW FOR SERVICES PROVIDED AS THE APP SYSTEMS DIRECTOR INPATIENT IN THE HOSPITALIST DIVISION OF PEDIATRICS WITH SERVICES PROVIDED ON BEHALF OF CSG.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 1ATHE ORGANIZATION DID NOT FILE ANY FORMS 1099 DURING THE TAXABLE YEAR. ALTHOUGH THE ORGANIZATION DID RETAIN INDEPENDENT CONTRACTORS, THE COMPENSATION AMOUNTS OWED TO SUCH CONTRACTORS WERE PROCESSED AND PAID BY MCW AND CHILDREN'S HOSPITAL AND HEALTH SYSTEM, INC. ("CHHS"), WITH APPROPRIATE INTERCOMPANY ARRANGEMENTS BETWEEN THE ORGANIZATION AND CHHS. THE FORMS 1099 FOR SUCH PAYMENTS WERE ISSUED BY CHHS AND MCW, AS THE ENTITIES THAT PROCESSED AND MADE THE PAYMENTS TO THE INDEPENDENT CONTRACTORS.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS TWO MEMBERS: CHILDREN'S HOSPITAL AND HEALTH SYSTEM, INC. (CHHS) AND THE MEDICAL COLLEGE OF WISCONSIN, INC. (MCW).
FORM 990, PART VI, SECTION A, LINE 7ATHE TWO MEMBERS OF THE ORGANIZATION, CHHS AND MCW ARE THE GOVERNING BODY OF THE ORGANIZATION AND ANY GOVERNANCE DECISIONS REQUIRE THE APPROVAL OF BOTH MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7BTHE TWO MEMBERS OF THE ORGANIZATION, CHHS AND MCW ARE THE GOVERNING BODY OF THE ORGANIZATION AND ANY GOVERNANCE DECISIONS REQUIRE THE APPROVAL OF BOTH MEMBERS.
FORM 990, PART VI, SECTION A, LINE 8BTHE GOVERNING BODY OF THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 OF CSG WAS REVIEWED BY THE AUDIT AND COMPLIANCE COMMITTEE OF CHHS BOARD OF DIRECTORS, AND PRIOR TO FILING, A COPY WAS PROVIDED TO MCW, THE OTHER MEMBER OF THE ORGANIZATION, FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY, ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REQUESTED TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE TO THE DIRECTOR OF CORPORATE COMPLIANCE. THE CHHS COMPLIANCE DEPARTMENT MONITORS AND PERIODICALLY REVIEWS TRANSACTIONS BETWEEN THE ORGANIZATION AND BOARD MEMBERS OR ENTITIES WITH WHICH THEY ARE AFFILIATED.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION RELIES ON MCW, A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF ITS CHIEF EXECUTIVE OFFICER AND SECRETARY. THE COMPENSATION OF THE ORGANIZATION'S CFO WAS REVIEWED AND APPROVED BY THE INDEPENDENT COMPENSATION COMMITTEE OF THE ORGANIZATION'S BOARD OF DIRECTORS. WITH THE ASSISTANCE OF AN INDEPENDENT COMPENSATION CONSULTANT AND INFORMATION FROM A VARIETY OF EXTERNAL SOURCES (AS INDICATED ON SCHEDULE J), THE COMMITTEE CONFIRMED THAT TOTAL COMPENSATION AMOUNTS TO BE PAID WERE REASONABLE AND COMPARABLE TO AMOUNTS PAID BY SIMILARLY SITUATED ORGANIZATIONS. THE PROCESS FOLLOWED BY THE COMMITTEE, INCLUDING THE DATA RELIED UPON AND THE COMMITTEE'S DECISIONS, WAS THOROUGHLY AND TIMELY DOCUMENTED.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION OF CSG ARE AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH THE CHHS MARKETING AND COMMUNICATION DEPARTMENT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
THE MEDICAL COLLEGE OF WISCONSIN INC
8701 WATERTOWN PLANK ROADMILWAUKEEWI53226390806261EDUCATION/MEDICALWI501(C)(3)LINE 2N/A0
CHILDREN'S HOSPITAL & HEALTH SYSTEM INC
PO BOX 1997 FINANCE DEPTMILWAUKEEWI532011997391500074AMBULATORY SURGERY CTR, URGENT CARE, & OPERATIONAL SUPPT SVCSWI501(C)(3)LINE 3N/A0
CHILDREN'S HOSPITAL OF WISCONSIN INC
PO BOX 1997 FINANCE DEPTMILWAUKEEWI532011997390812532PEDIATRIC HOSPITALWI501(C)(3)LINE 3Yes (1)CHILDREN'S HOSPITAL & HEALTH SYSTEM INC
CHILDREN'S HOSPITAL OF WISCONSIN FOUNDATION INC
PO BOX 1997 FINANCE DEPTMILWAUKEEWI532011997391500075FUND DEVELOPMENTWI501(C)(3)LINE 7Yes (1)CHILDREN'S HOSPITAL & HEALTH SYSTEM INC
CHILDREN'S MEDICAL GROUP INC
PO BOX 1997 FINANCE DEPTMILWAUKEEWI532011997391789197PEDIATRIC PHYSICIAN SERVICESWI501(C)(3)LINE 3Yes (1)CHILDREN'S HOSPITAL & HEALTH SYSTEM INC
CHILDREN'S SERVICE SOCIETY OF WISCONSIN
PO BOX 1997 FINANCE DEPTMILWAUKEEWI532011997390806380CHILD WELFARE SERVICESWI501(C)(3)LINE 7Yes (1)CHILDREN'S HOSPITAL & HEALTH SYSTEM INC
CHORUS COMMUNITY HEALTH PLANS INC
PO BOX 1997 FINANCE DEPTMILWAUKEEWI532011997271494977WISCONSIN MEDICAID HMO & COMMERCIAL EXCHANGE PLANWI501(C)(3)LINE 10Yes (1)CHILDREN'S HOSPITAL & HEALTH SYSTEM INC

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
WEST ALLIS PRESCRIPTION CENTER INC
PO BOX 1997 FINANCE DEPTMILWAUKEEWI532011997463421597PHARMACYWIN/AC0
WAUWATOSA PRESCRIPTION CENTER INC SKYWALK PHARMACY
PO BOX 1997 FINANCE DEPTMILWAUKEEWI532011997061654484PHARMACYWIN/AC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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