2017-02-10T13:34:14-06:00 2016-06-30 390758449 Wipfli LLP PO Box 8010 Wausau WI 544028010 990 2015-07-01 391328331 Aspirus Inc ASPI 7158472250 333 Pine Ridge Blvd Wausau WI 54401 SIDNEY C SCZYGELSKI CFO/SENIOR VP OF FINANCE 7158472250 2017-01-19 1 Kathleen J LaBrake CPA P00164006 7158453111 2017-01-19 2015 2021-01-29 14:40:06Z MATTHEW HEYWOOD 333 Pine Ridge Blvd Wausau WI 54401 50343064 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 7 809 9 469596 0 4298791 201299 2664901 1726440 6322974 7070077 43854 11291 13330520 9009107 1833334 0 0 0 0 0 0 0 0 2281353 3666697 4114687 3666697 9215833 5342410 274321776 243463090 18081061 26050889 256240715 217412201 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 -33446 1228032 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 $12,500,000 IN FY2016. (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. 0 0 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. -33446 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 123 0 1 809 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 333 PINE RIDGE BLVD 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 40.00 X X 0 0 0 Brian J Prunty Treasurer 1.00 1.00 X X 0 0 0 Thomas A Voelker MD BOARD MEMBER/Regional Medical Director 1.00 40.00 X X 0 346678 41097 Matthew F Heywood BOARD MEMBER/President & CEO 40.00 11.00 X X 884848 0 132937 Jon G Krueger BOARD MEMBER 1.00 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 / Assist Treasurer 40.00 11.00 X 580594 0 89459 Cari Logemann SR VP & General Counsel 40.00 11.00 X 324135 0 70669 Sandra Lakey Chief Compliance Officer 40.00 X 161229 0 27570 Todd Richardson SVP and CIO 40.00 11.00 X 334322 0 77297 Charles Nelson Regional CEO UP 1.00 41.00 X 353959 0 73509 Ryan Gossett Chief Med Information Officer 40.00 X 393962 0 62745 Rick Nevers SVP Reg Ops System Int Officer 40.00 11.00 X 391429 0 71338 John Heisler SVP and Chief HR Officer 40.00 10.00 X 336213 0 63612 Ruth Risley-Grey SVP Nursing System CNO 1.00 49.00 X 307360 0 65088 Lori Peck VP of Revenue Cycle 40.00 1.00 X 220072 0 25284 Sara Lusignan VP of Finance 40.00 2.00 X 191644 0 27099 Dean Danner SVP Ambulatory Services 1.00 48.00 X 0 333863 69073 Margaret Donnelly VP of Post Acute Care 4.00 36.00 X 204935 0 40437 Kathryne McGowan ANI Executive Director 1.00 50.00 X 288000 0 61581 Michael McGrail SVP System CMO 40.00 11.00 X 439142 0 69729 Lisa Hamilton Director of Fiscal Services 40.00 X 160027 0 21294 Christopher Toner Assistant General Counsel 40.00 X 163761 0 33552 Joseph Thompson Director of Applications 40.00 X 154177 0 14624 Steven Brewer VP Heart & Vascular 40.00 X 235662 0 44857 John Osen System Director CBO 40.00 X 144662 0 26069 Duane Erwin Former CEO 0.00 X 988906 0 1308 7259039 680541 1210228 44 1 1 0 ASPIRUS WAUSAU HOSPITAL PO BOX 972 WAUSAU WI 544020972 PROFESSIONAL SERVICES 11387263 EPIC Systems Corporation PO BOX 88314 MILWAUKEE WI 53288 IT SERVICES 3163681 PRISM HEALTHCARE PARTNERS LTD 190 SOUTH LA SALLE ST SUITE 2900 CHICAGO IL 60603 CONSULTING 2987400 PARAGON DEVELOPMENT SYSTEM INC PO BOX 88079 MILWAUKEE WI 53288 IT SERVICES 2858285 AHEAD LLC 4999 NETWORK PLACE CHICAGO IL 60673 IT SERVICES 1545964 74 15290 186009 201299 CONTRACT SERVICE REVENUE 621110 1079451 621146 458305 MEDICAL TRANSCRIPT REVENUE 621110 611227 611227 NET PATIENT SERVICE REVENUE 621110 -15371 -15371 51133 51133 1726440 3938006 3938006 11291 0 11291 11291 11291 44466028 41333957 3132071 3132071 3132071 9009107 1268135 469596 7070077 X 3700143 3700143 PROVISION of bad debts -33446 -33446 3666697 -33446 3700143 0 8976275 4745072 2051185 107293 270383 363988 2068624 5119292 53284907 37170384 12606174 16114523 99490654 100728813 140930577 107621019 7927904 8663090 274321776 243463090 8598029 14169541 3228042 1695810 6254990 10185538 18081061 26050889 X 256240715 217412201 256240715 217412201 274321776 243463090 X 5342410 -5731927 -38438997 X X 0 1 X 1 0 X X 17 ASPIRUS WAUSAU HOSPITAL INC 391138241 3 1 0 3479953 ASPIRUS BUILDIINGS INC 391406537 9 1 0 0 ASPIRUS CLINICS INC 391670223 9 1 3000000 0 ASPIRUS VNA HOME HEALTH INC 390808511 9 1 0 0 ASPIRUS VNA EXTENDED CARE INC 391597350 9 1 0 368472 ASPIRUS EXTENDED SERVICES INC 390782130 9 1 0 16837 ASPIRUS SPECIALISTS INC 391945080 9 1 0 0 ASPIRUS HEALTH FOUNDATION INC 391256656 7 1 0 0 ASPIRUS ONTONAGON HOSPITAL INC 260806477 3 1 0 182993 Aspirus Grand View 382908586 3 1 1000000 1160737 Aspirus Grand View Service Corporation 383005582 3 1 0 0 ASPIRUS IRON RIVER HOSPITAL & CLINICS INC 383236977 3 0 0 0 ASPIRUS RIVERVIEW HOSPITAL & CLINICS 390868982 3 0 0 1910326 ASPIRUS GRAND VIEW HOSPITAL AUXILIARY 237178363 3 0 0 0 ASPIRUS MEDFORD HOSPITAL & CLINICS INC 390964813 3 0 0 1238079 ASPIRUS LANGLADE HOSPITAL 390806429 3 0 0 2035701 ASPIRUS KEWEENAW HOSPITAL 381443361 3 0 0 437407 17 4000000 10830505 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, WHICH LEADS BY ADVANCING INITIATIVES DEDICATED TO IMPROVING THE HEALTH OF ALL THEY SERVE. 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 CONTINOUS 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 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 BOARD. IN ADDITION, ASPIRUS, INC. IS THE SOLE CORPORATE MEMBER FOR MAJORITY OF THE SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 616071 144977 471094 49351606 36612907 12738699 3317230 412500 2904730 16114523 EQUITY IN EARNINGS OF LANGLADE HOSPITAL, INC. 58283780 C EQUITY IN EARNINGS OF MEMORIAL HEALTH CENTER, INC. 42200247 C EQUITY IN EARNINGS OF VNA HOME HEALTH, INC. AND SUBSIDIARY 4541415 C EQUITY IN EARNINGS OF ASPIRUS EXTENDED SERVICES, INC. 2595577 C 107621019 DEFERRED COMPENSATION 2950549 DUE TO AFFILIATES 5086674 RETIREE HEALTHCARE BENEFITS 1556735 ACCRUED INTEREST PAYABLE 51580 LONG TERM DONATION LIABILITY 540000 10185538 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, 2016 AND 2015. X X X 1 1 X X X X X 1 1 0 0 0 0 0 0 0 Thomas A Voelker MD BOARD MEMBER/Regional Medical Direct 0 336104 0 0 0 10574 0 18660 0 22437 0 387775 0 0 Matthew F Heywood BOARD MEMBER/President & CEO 649912 0 232922 0 2014 0 13360 0 119577 0 1017785 0 0 0 Sidney C Sczygelski Senior VP of Finance & CFO / Assist 376534 0 157197 0 46863 0 18660 0 70799 0 670053 0 0 0 Cari Logemann SR VP & General Counsel 253718 0 69397 0 1020 0 15593 0 55076 0 394804 0 0 0 Sandra Lakey Chief Compliance Officer 140095 0 13111 0 8023 0 8535 0 19035 0 188799 0 0 0 Todd Richardson SVP and CIO 261084 0 71992 0 1246 0 18113 0 59184 0 411619 0 0 0 Charles Nelson Regional CEO UP 248933 0 62538 0 42488 0 17371 0 56138 0 427468 0 0 0 Ryan Gossett Chief Med Information Officer 347218 0 45901 0 843 0 18660 0 44085 0 456707 0 0 0 Rick Nevers SVP Reg Ops System Int Officer 291780 0 68268 0 31381 0 18145 0 53193 0 462767 0 0 0 John Heisler SVP and Chief HR Officer 256725 0 70436 0 9052 0 12179 0 51433 0 399825 0 0 0 Ruth Risley-Grey SVP Nursing System CNO 237122 0 67504 0 2734 0 14872 0 50216 0 372448 0 0 0 Lori Peck VP of Revenue Cycle 186079 0 33307 0 686 0 7238 0 18046 0 245356 0 0 0 Sara Lusignan VP of Finance 169081 0 10000 0 12563 0 0 0 27099 0 218743 0 0 0 Dean Danner SVP Ambulatory Services 0 232445 0 63986 0 37432 0 17028 0 52045 0 402936 0 0 Margaret Donnelly VP of Post Acute Care 180202 0 21664 0 3069 0 3726 0 36711 0 245372 0 0 0 Kathryne McGowan ANI Executive Director 245256 0 41541 0 1203 0 4662 0 56919 0 349581 0 0 0 Michael McGrail SVP System CMO 370677 0 58414 0 10051 0 3750 0 65979 0 508871 0 0 0 Lisa Hamilton Director of Fiscal Services 141824 0 12928 0 5275 0 6411 0 14883 0 181321 0 0 0 Christopher Toner Assistant General Counsel 163549 0 0 0 212 0 10423 0 23129 0 197313 0 0 0 Joseph Thompson Director of Applications 135033 0 12256 0 6888 0 5480 0 9144 0 168801 0 0 0 Steven Brewer VP Heart & Vascular 198133 0 36541 0 988 0 4093 0 40764 0 280519 0 0 0 John Osen System Director CBO 129055 0 11786 0 3821 0 8216 0 17853 0 170731 0 0 0 Duane Erwin Former CEO 0 0 0 0 988906 0 0 0 1308 0 990214 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 - T. Voelker $184; M. Heywood $174; S. Sczygelski $166; R. Nevers $202; C. Nelson $160; J. Heisler $184; R. Risley-Grey $175; D. Danner $105; T. Richardson $105; L. Peck $105; K. McGowan $120; S. Lusignan $132 - included in income. Tax Indemnification and gross-up payments - T. Voelker $640 - Included in income. Housing allowance or residence for personal use - M. McGrail $1,200; S. Lusignan $3,600 - Included in income. Part I, Lines 4a-b SCHEDULE J, PART I, LINE 4A - SEVERANCE PAYMENT: D. ERWIN $67,610 SCHEDULE J, PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT 457(F) DISTRIBUTION: S. SCZYGELSKI $ 40,323 D. DANNER $ 31,730 R. NEVERS $ 29,240 C. NELSON $ 35,744 D. ERWIN $ 921,521 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 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 11 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 3,700,143. Fundraising expenses 0. Total expenses 3,700,143. Form 990, Part XI, line 9: GAIN ON ACQUISITION OF ASPIRUS KEWEENAW 14,911,499. EQUITY CHANGE IN INVESTMENT IN LANGLADE HOSPITAL 4,359,114. EQUITY CHANGE IN INVESTMENT IN MEMORIAL HEALTH CENTER 3,028,494. EQUITY CHANGE IN INVESTMENT IN ASPIRUS KEWEENAW HOSPTIAL 556,692. EQUITY CHANGE IN INVESTMENT IN ASPIRUS ABOUT HEALTH 207,663. OTHER CHANGES IN NET ASSETSS -9,844. EQUITY CHANGE IN INVESTMENT IN ASPIRUS ARISE -398,882. POST RETIREMENT HEALTHCARE BENEFIT ADJUSTMENT -440,980. EQUITY CHANGE IN INVESTMENT IN ASPIRUS EXTENDED SERVICES, INC. -651,586. EQUITY CHANGE IN INVESTMENT IN VNA HOME HEALTH, INC. AND SUBSIDIARY -874,644. ACQUISITION OF ASPIRUS KEWEENAW HOSPITAL -27,798,724. ACQUISITION OF ASPIRUS GRAND VIEW HOSPITAL -34,227,799. EQUITY TRANSFERS FROM CONSOLIDATED AFFILIATES 2,900,000. 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 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 AUXILIARY N 10561 GRAND VIEW LANE IRONWOOD MI 49938 237178363 SUPPORTING ORGANIZATION TO HOSPITAL AND LIFELINE EMERGENCY System MI 501(c)(3) Line 9 ASPIRUS GRAND VIEW 1 ASPIRUS GRAND VIEW SERVICE CORPORATION N 10561 GRAND VIEW LANE IRONWOOD MI 49938 383005582 PHYSICIAN SERVICES MI 501(c)(3) Line 3 ASPIRUS GRAND VIEW 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 GREATER IRON COUNTY EMS INC 1400 WEST ICE LAKE ROAD IRON RIVER MI 49935 383491283 EMERGENCY MEDICAL CARE AND TRANSPORTATION MI 501(c)(3) Line 11a, I ASPIRUS IRON RIVER HOSPITAL & CLINICS INC 1 WESTERN UPPER MICHIGAN EYE CARE LLC 131 W GENESEE STREET IRON RIVER MI 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 3013297 857564 1.00000 1 ASPIRUS GRAND VIEW CARING CAREGIVERS N10561 GRAND VIEW LANE IRONWOOD MI 49938 382902754 PERSONAL NEEDS SERVICES MI N/A C 1 Aspirus Keweenaw Enterprises Inc 205 Osceola Street Laurium MI 49913 383390273 Pharmacy MI N/A C 1 0 1 1 1 0 0 1 1 0 1 1 1 1 0 1 1 1 0 0 ASPIRUS WAUSAU HOSPITAL C 7000000 COST ASPIRUS WAUSAU HOSPITAL K 754901 COST ASPIRUS WAUSAU HOSPITAL L 43721359 COST ASPIRUS WAUSAU HOSPITAL M 155944 COST ASPIRUS WAUSAU HOSPITAL O 12090422 COST ASPIRUS WAUSAU HOSPITAL P 1350783 COST ASPIRUS WAUSAU HOSPITAL Q 951887 COST ASPIRUS CLINICS INC B 3000000 COST ASPIRUS CLINICS INC D 6750000 COST ASPIRUS CLINICS INC L 22223485 COST ASPIRUS CLINICS INC M 111152 COST ASPIRUS CLINICS INC O 799562 COST ASPIRUS CLINICS INC P 176992 COST ASPIRUS CLINICS INC Q 606705 COST ASPIRUS EXTENDED SERVICES INC L 510425 COST ASPIRUS EXTENDED SERVICES INC O 105985 COST ASPIRUS ONTONAGON HOSPITAL INC D 2805618 COST ASPIRUS ONTONAGON HOSPITAL INC L 1469504 COST ASPIRUS ONTONAGON HOSPITAL INC O 159877 COST ASPIRUS ONTONAGON HOSPITAL INC P 60240 COST ASPIRUS ONTONAGON HOSPITAL INC Q 115587 COST ASPIRUS VNA HOME HEALTH INC L 1677573 COST ASPIRUS VNA HOME HEALTH INC O 115563 COST ASPIRUS VNA HOME HEALTH INC P 67042 COST ASPIRUS VNA HOME HEALTH INC Q 197311 COST ASPIRUS GRAND VIEW B 1000000 COST ASPIRUS GRAND VIEW D 255280 COST ASPIRUS GRAND VIEW L 5535517 COST ASPIRUS GRAND VIEW O 914137 COST ASPIRUS GRAND VIEW P 86978 COST ASPIRUS GRAND VIEW Q 252403 COST ASPIRUS IRON RIVER HOSPITAL & CLINICS INC L 7174189 COST ASPIRUS IRON RIVER HOSPITAL & CLINICS INC O 1456232 COST ASPIRUS IRON RIVER HOSPITAL & CLINICS INC Q 706867 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC G 119695 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC H 67670 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC L 3383235 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC O 826891 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC P 71485 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC Q 967106 COST ASPIRUS BUILDINGS INC C 2900000 COST ASPIRUS BUILDINGS INC K 421256 COST ASPIRUS BUILDINGS INC L 236968 COST ASPIRUS BUILDINGS INC P 83983 COST ASPIRUS NETWORK INC L 255347 COST ASPIRUS NETWORK INC Q 93334 COST ASPIRUS HEALTH FOUNDATION INC L 97329 COST ASPIRUS KEWEENAW HOSPITAL L 5848481 COST ASPIRUS KEWEENAW HOSPITAL O 287954 COST ASPIRUS KEWEENAW HOSPITAL Q 801155 COST ASPIRUS LANGLADE HOSPITAL L 8201627 COST ASPIRUS LANGLADE HOSPITAL O -80499 COST ASPIRUS LANGLADE HOSPITAL P 100213 COST ASPIRUS LANGLADE HOSPITAL Q 297352 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC H 69133 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC L 6625107 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC M 220163 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC O 96443 COST ASPIRUS MEDFORD HOSPITAL & CLINICS INC Q 189481 COST ASPIRUS WAUSAU HOSPITAL B 895183 COST ASPIRUS ONTONAGON HOSPITAL INC C 200000 COST ASPIRUS GRAND VIEW C 600000 COST ASPIRUS IRON RIVER HOSPITAL & CLINICS INC C 600000 COST ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC C 2000000 COST ASPIRUS HEALTH FOUNDATION INC B 7895183 COST ASPIRUS KEWEENAW HOSPITAL C 600000 COST aspirus vnA HOME HEALTH INC B 2552951 cost SCHEDULE R, PART V, LINE 1D All outstanding obligated group debt is guaranteed by all members of the obligated group.