2016-07-12T16:00:18-05:00 2015-08-31 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2014-09-01 366080833 Community Nursing Service of Dupage County COMM 6309331600 690 E NORTH AVE CAROL STREAM IL 60188 John Orsini SVP/CFO 2016-07-12 true John Woodhull P01305268 3128997000 2014 2016-09-27 15:27:22Z Northwestern Medicine Home Health & Hospice Michael Vivoda 690 E NORTH AVE CAROL STREAM IL 60188 20979055 false X www.cadencehealth.org X 1958 IL Community Nursing Service of DuPage County (CNS) provides comprehensive, full-service home health care and hospice services to patients and families. 3 0 208 30 0 0 12137 82484 2752365 19358304 29018 147354 72420 532544 2865940 20120686 0 0 0 0 2213269 14817699 0 0 0 789782 5156560 3003051 19974259 -137111 146427 12798893 12484350 1050821 1124491 11748072 11359859 Community Nursing Service of DuPage County (CNS) provides comprehensive, full-service home health and hospice services to patients and families. These services are provided to patients regardless of their ability to pay. false false 16520161 0 19890848 Community Nursing Service of DuPage County (CNS) provides comprehensive, full-service home health and hospice services to patients in a home setting, regardless of the patient's ability to pay. These services include skilled nursing, rehabilitation services, palliative care, hospice care, IV and infusion services, physical therapy, occupational therapy and speech therapy, and medical social services. 16520161 true true false false false false false false false false true false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false true true false false false true 15 0 true 208 true false false false false false false false false false false X 3 0 false false false false true true true true true false false true true true true true true true true false IL X Rob Gerecke 3129269495 541 N Fairbanks Court Rm 1639 Chicago IL 60611 Maureen Bryant Chair (part year) 1.00 44.00 X X 0 842600 6494 Cori Zacher Chair (part yr) 1.00 42.00 X X 0 178619 12915 Debra O'Donnell Vice Chair 1.00 41.00 X X 0 670225 27332 Maureen Taus Secretary/Treasurer 1.00 49.00 X X 0 379408 41604 Michael Vivoda President of Northwestern Medicine West Region 1.00 49.00 X 0 3352348 36045 Brett Tande West Region CFO 1.00 45.00 X 0 430142 40136 Mary Savaiano Asst Secretary to the BOD 1.00 49.00 X 0 74391 21068 Teresa Jacobsen Director of Operations 40.00 0 X 216442 0 37099 Dawn Soderstrom Registered Nurse 40.00 0 X 131899 0 36143 Cindy Kovanich Director, Rev Cycle (part yr) 40.00 0 X 129984 0 32843 Donna Dulkowski Registered Nurse 40.00 0 X 109221 0 13586 Tonia Kent Manager, Regional nursing 40.00 0 X 107398 0 10364 Marcia Musgrove Director-Prof Prac, Quality and Educ 40.00 0 X 104046 0 15273 Marla Husch Former Director of Operations 0.00 0 X 111692 0 17475 Michael Holzhueter Former VP-Legal & Asst Secy. to the BOD 0.00 X 0 160726 22926 910682 6088459 371303 11 true true false CDH-Delnor Health System 27W353 Jewell Rd Winfield IL 60190 Shared services 1376378 JDF Services Inc (dba Brightstar of DuPage-Wheaton) 416 E Roosevelt Rd Wheaton IL 60187 Purchased services 137510 2 82484 82484 Net Patient Care Revenue 621610 19358304 19358304 0 0 0 0 19358304 164338 164338 0 0 841385 858369 -16984 0 -16984 -16984 Shared Services Fee Revenue 900099 525306 525306 Other Revenue 900099 7238 7238 0 0 0 0 532544 20120686 19890848 0 147354 X 253541 253541 11885633 10994211 891422 438702 399219 39483 1427167 1320129 107038 812656 751707 60949 23307 23307 2365863 731124 1634739 0 15191 15191 274581 212105 62476 42170 33736 8434 328758 115065 213693 374748 371001 3747 969 291 678 225669 101551 124118 67588 67588 Patient care 1377059 1377059 Bad debt expense 30093 30093 Dues and fees 30564 15282 15282 0 0 0 0 19974259 16520161 3454098 0 200 200 1277506 1588744 3124384 3197921 0 0 20000 0 735228 225669 859453 509559 6977081 6979726 0 0 540269 208200 12798893 12484350 416038 462257 634783 662234 0 0 1050821 1124491 X 11732566 11359859 15506 0 11748072 11359859 12798893 12484350 X 146427 -302134 -232506 X X false true X true false X 174953 226063 344142 51978 94621 891757 15668701 17241924 16089409 17932030 22110669 89042733 15843654 17467987 16433551 17984008 22205290 89934490 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 89934490 154559 217756 163687 158333 186065 880400 154559 217756 163687 158333 186065 880400 235992 224741 373606 445512 604964 1884815 16234205 17910484 16970844 18587853 22996319 92699705 0.9702 0.9702 0.0095 0.0114 X Schedule A, Part III column (e) for 2014 In 2014, as a result of the acquisition of the filing organization's sole member, CDH-Delnor Health System, by Northwestern Memorial Healthcare, the tax year-end of the sole member and all its affiliates changed from June 30th to August 31st. As a result of this change in accounting period, the filing organization has filed two 2014 tax returns for the periods July 1- August 31, 2014 and September 1 - August 31, 2015. Schedule A, Part III, Column (e) represents amounts reported on both the 2014 tax form used for that two-month short tax year, as well as on this 2014 tax form for the current tax period of September 1, 2014 - August 31, 2015. Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER REVENUE, COLUMN A - 13479.0, COLUMN B - 2228.0, COLUMN C - 4634.0, COLUMN D - 25272.0, COLUMN E - 8218.0, COLUMN F - 53831.0; DESCRIPTION - SHARED SERVICES FEE REVENUE, COLUMN A - 222513.0, COLUMN B - 222513.0, COLUMN C - 368972.0, COLUMN D - 420240.0, COLUMN E - 596746.0, COLUMN F - 1830984.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 735228 225669 509559 509559 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The organization's consolidated financial statements do not report any uncertain tax positions under FIN 48. false true false false false false false false false Maureen Bryant Chair (part year) 0 323814 0 100000 0 418786 0 0 0 6494 0 849094 0 0 Cori Zacher Chair (part yr) 0 155781 0 22081 0 757 0 9782 0 3133 0 191534 0 0 Debra O'Donnell Vice Chair 0 383848 0 262658 0 23719 0 13000 0 14332 0 697557 0 0 Maureen Taus Secretary/Treasurer 0 246173 0 132425 0 810 0 15503 0 26101 0 421012 0 0 Michael Holzhueter Former VP-Legal & Asst Secy. to the BOD 0 152171 0 0 0 8555 0 3320 0 19606 0 183652 0 0 Michael Vivoda President of Northwestern Medicine West Region 0 847562 0 982453 0 1522333 0 14677 0 21368 0 3388393 0 0 Brett Tande West Region CFO 0 276955 0 151316 0 1871 0 10785 0 29351 0 470278 0 0 Marla Husch Former Director of Operations 103373 0 7795 0 524 0 4027 0 13448 0 129167 0 0 0 Teresa Jacobsen Director of Operations 168973 0 45040 0 2429 0 8371 0 28728 0 253541 0 0 0 Dawn Soderstrom Registered Nurse 124962 0 6093 0 844 0 7031 0 29112 0 168042 0 0 0 Cindy Kovanich Director, Rev Cycle (part yr) 115277 0 14175 0 532 0 6813 0 26030 0 162827 0 0 0 Schedule J, Part II, Column (B)(ii) BONUS & INCENTIVE COMPENSATION COMMUNITY NURSING SERVICE OF DUPAGE COUNTY MAINTAINS AN INCENTIVE PLAN (MYSTEP) AS A COMPONENT OF COMPENSATION FOR ITS EMPLOYEES, INCLUDING EMPLOYED INTERESTED PERSONS. THE INCENTIVE PORTION OF THE COMPENSATION IS INCLUDED IN THE COMPENSATION REVIEW CONDUCTED BY THE COMPENSATION COMMITTEE OF THE NORTHWESTERN MEMORIAL HEALTHCARE BOARD OF DIRECTORS, AS DESCRIBED IN SCHEDULE O FOR FORM 990 CORE, PART VI, LINE 15. THE PURPOSE OF MYSTEP IS TO ALIGN EMPLOYEES' INTERESTS WITH THE GOALS AND OBJECTIVES OF NORTHWESTERN MEMORIAL HEALTHCARE AND ALL RELATED ORGANIZATIONS BY PROVIDING FINANCIAL INCENTIVES LINKED TO THE CONTINUING AND SUSTAINABLE SUCCESS OF THE ORGANIZATIONS. FINANCIAL INCENTIVES ARE PAID BASED ON A SERIES OF MEASURES THAT INCLUDE: (I) PATIENT SATISFACTION; (II) FINANCIAL PERFORMANCE; AND (III) DEPARTMENTAL/TEAM-SPECIFIC GOALS. OVERALL ADMINISTRATION OF MYSTEP IS THE RESPONSIBILITY OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THIS INCENTIVE PROGRAM DOES NOT MEET THE STANDARDS AS SET OUT IN SCHEDULE J, PART I FOR LINES 5, 6 OR 7. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The filing organization relied on Northwestern Memorial HealthCare, a related tax exempt organization, which used a compensation committee, comparability data, independent compensation consultant, and approval by the board or compensation committee, to determine the compensation of the President of Northwestern Medicine West Region, who is an employee of Northwestern Memorial HealthCare. See the narrative for Form 990, Part VI, line 15a in Schedule O for more information. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan One person listed in Schedule J, Michael Vivoda, participates in a nonqualified deferred compensation plan sponsored by Northwestern Memorial Healthcare, which provides supplemental, competitive retirement benefits. The employer pays the cost of participation, and the benefits and contributions are subject to a substantial risk of forfeiture based on the completion of substantial service requirements. The amounts earned fluctuate from year to year based on a variety of factors including changes in market interest rates. Form 990, Part VI, Line 1a Delegating broad authority As the sole member of Community Nursing Service of DuPage County, CDH-Delnor Health System, a related tax-exempt organization, has broad authority to act on behalf of the governing body. Please see the narratives for Part VI, Lines 6, 7a and 7b for a description of such authority. Form 990, Part VI, Line 6 Classes of members or stockholders The sole member of Community Nursing Service of DuPage County (CNS) is CDH-Delnor Health System, a related tax-exempt organization. CDH-Delnor Health System is now a wholly-owned subsidiary of Northwestern Memorial Health Care (NMHC). Management duties performed by CDH-Delnor Health System and/or NMHC include: operational, strategic, budgeting, and long-range planning duties, as well as finance, internal audit, human resources, treasury and marketing services. The individuals providing these services, including the CEO, CFO and other senior management, are employees of and compensated by either NMHC or CDH-Delnor Health System. CNS pays a shared services fee to CDH-Delnor Health System. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body CDH-Delnor Health System, the sole member and parent organization, has the power to elect or remove all of the directors of Community Nursing Service of DuPage County. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Certain decisions of the Community Nursing Service of DuPage County (CNS) governing body are subject to approval by CDH-Delnor Health System, as the sole member of CNS. The member's authority includes the power to amend, alter, restate or repeal the Bylaws of the Corporation; to negotiate and execute contracts on behalf of the Corporation; to adopt a plan of merger, consolidation or corporate reorganization involving the Corporation; to adopt a plan of dissolution or liquidation of the Corporation and distribution of its assets; and, to amend, alter, restate or repeal the Articles of Incorporation of the Corporation. Actions by the Board of Directors requiring the approval of the Sole Member include: adoption of capital and operating budgets; adoption and execution of a strategic plan; and, authorization of a capital expenditure in excess of the limits established by the Sole Member from time to time. Form 990, Part VI, Line 11b Review of form 990 by governing body Prior to filing, a draft of the completed form 990 is reviewed by outside tax advisers and internal management. After that review is complete, the Form 990 is provided to each member of the Board of Directors of CDH-Delnor Health System (parent organization) for additional review and comment. Form 990, Part VI, Line 12c Conflict of interest policy CDH-Delnor Health System, a wholly owned subsidiary of Northwestern Memorial Heath Care (NMHC), is the parent organization and the sole corporate member of the filing organization. In accordance with this organizational structure, interested persons of the filing organization are subject to the policies, processes and procedures of NMHC. Northwestern Memorial HealthCare (NMHC) maintains both a Conflict of Interest Policy and an Intermediate Sanctions Policy. These policies have been approved by its Board of Directors and apply to all entities, directors, officers, employees and transactions which take place within the NMHC system. The policies were written to assist board members and management with the identification of those transactions that warrant attention and consideration to ensure proper adherence to the tax laws impacting tax-exempt organizations. The conflict of interest policy requires completion of an annual certification which affirms that such person has received, read and understands the conflict of interest policy, has agreed to comply, has disclosed any matters required to be disclosed under the policy, and agrees to report any changes promptly to the Corporate Compliance & Integrity (CCI) department. Once the annual certifications are complete, the CCI department reviews the disclosures for compliance with the policy and escalates any that are of a nature that require potential further remediation to manage or eliminate the disclosed conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official CDH-Delnor Health System, a wholly owned subsidiary of Northwestern Memorial Heath Care (NMHC), is the parent organization and the sole corporate member of the filing organization. In accordance with this organizational structure, interested persons of the filing organization are subject to the policies and procedures of NMHC. Northwestern Memorial Healthcare Organization, NMHC, has established a Board-led executive compensation review and approval process for NMHC and all affiliates. This process for reviewing and approving executive compensation: is designed to qualify for the rebuttable presumption of reasonableness under the federal tax law intermediate sanctions rules and otherwise complies with IRS guidelines for tax-exempt organizations; is conducted by a separate subcommittee of the Board of Directors whose members are all disinterested, independent and non-paid; and evaluates the reasonableness of compensation annually based on compensation data gathered by external consultants from a peer group comprised of similarly situated healthcare organizations. In addition, a significant portion of compensation is at risk and is payable only upon achievement of substantial goals. The Board places a high priority on its ability to recruit and retain a strong leadership team to ensure we serve our mission and achieve our goals. The officers of Northwestern Memorial HealthCare also fulfill substantial officer and executive functions for NMHC's subsidiaries. Form 990, Part VI, Line 15b Process to establish compensation of other employees The compensation determination process described on line 15a also applies for the other officers of the filing organization. The compensation of the Assistant Secretary and the key employee is determined by the parent organization's Human Resources department using a market-based analysis. Form 990, Part VI, Line 19 Required documents available to the public The corporation's governing documents, conflict of interest policy and financial statements are available upon request. The consolidated financial statements of Northwestern Memorial HealthCare and Subsidiaries are available on the Northwestern Medicine website. The financial statements are also available from the Illinois Attorney General's office as part of its Annual Community Benefits Report and through Electronic Municipal Market Access System of the Municipal Securities Rulemaking Board. Form 990, Part IX, Line 11g Other Fees Shared services fees - Total Expense: 1552393, Program Service Expense: , Management and General Expenses: 1552393, Fundraising Expenses: ; Professional fees - Total Expense: 258087, Program Service Expense: 258087, Management and General Expenses: , Fundraising Expenses: ; Consulting fees - Total Expense: 70271, Program Service Expense: , Management and General Expenses: 70271, Fundraising Expenses: ; Patient services - Total Expense: 461961, Program Service Expense: 461961, Management and General Expenses: , Fundraising Expenses: ; Temporary staffing - Total Expense: 18012, Program Service Expense: 7205, Management and General Expenses: 10807, Fundraising Expenses: ; Other purchased services - Total Expense: 5139, Program Service Expense: 3871, Management and General Expenses: 1268, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in interest in net assets of Foundation - -15506; Purchase accounting valuation adjustment - -222603; Change in Due from NM Long Term Investments - 5603; Form 990, Part XII, Line 2c Change of oversight process or selection process As described in Schedule O, the filing organization's sole member was acquired by Northwestern Memorial HealthCare (NMHC) on 9/1/2014. As a result of that acquisition, the annual financial audit is overseen by the NMHC Board of Directors' Audit Committee. The FY2015 Audit was conducted by the audit firm chosen by the Audit Committee of NMHC. Form 990 Acquisition Information On September 1, 2014, CDH-Delnor Health System, sole member of the filing organization, became a wholly-owned subsidiary of Northwestern Memorial HealthCare (NMHC), pursuant to an affiliation agreement between NMHC and CDH-Delnor Health System. This affiliation positions NMHC, under the Northwestern Medicine brand, to create an integrated academic health delivery system that serves a broad community, offering patients access to leading-edge care closer to where they live and work. While CDH-Delnor Health System has become a wholly-owned subsidiary of NMHC, CDH-Delnor Health System continues to serve as the sole member of the filing organization with governance oversight and powers as described in the Form 990, Part VI narratives. Community Partner Services LLC 690 E North Ave Carol Stream IL 60188 753113707 Inactive IL 0 0 Community Nursing Service of DuPage County NORTHWESTERN MEMORIAL HEALTHCARE 251 E HURON 541 FAIRBANKS CHICAGO IL 60611 363152959 MANAGEMENT IL 501(c)(3 Type III-FI N/A false NORTHWESTERN MEMORIAL HOSPITAL 251 E HURON 541 FAIRBANKS CHICAGO IL 60611 370960170 HOSPITAL IL 501(c)(3 3 NORTHWESTERN MEMORIAL HEALTHCARE false NORTHWESTERN MEMORIAL FOUNDATION 251 E HURON 541 FAIRBANKS CHICAGO IL 60611 363155315 FUNDRAISING IL 501(c)(3 7 NORTHWESTERN MEMORIAL HEALTHCARE false NORTHWESTERN MEMORIAL PHYSICIANS GROUP 251 E HURON 541 FAIRBANKS CHICAGO IL 60611 364030256 HEALTHCARE IL 501(c)(3 3 NORTHWESTERN MEMORIAL HOSPITAL false NORTHWESTERN LAKE FOREST HOSPITAL 660 N WESTMORELAND RD LAKE FOREST IL 60045 362179779 HOSPITAL IL 501(c)(3 3 NORTHWESTERN MEMORIAL HEALTHCARE false LAKE FOREST HEALTH & FITNESS INST 1200 N WESTMORELAND RD LAKE FOREST IL 60045 363835030 HEALTH IL 501(c)(3 9 NORTHWESTERN LAKE FOREST HOSPITAL false NORTHWESTERN MEDICAL FACULTY FOUNDATION 215 E HURON 541 FAIRBANKS CHICAGO IL 60611 363097297 HEALTHCARE IL 501(c)(3 3 NORTHWESTERN MEMORIAL HEALTHCARE false NORTHWESTERN FOUNDATION RESEARCH & EDUCATION 215 E HURON 541 FAIRBANKS CHICAGO IL 60611 364093385 HEALTHCARE IL 501(c)(3 3 NORTHWESTERN MEDICAL FACULTY FOUNDATION false SERVICE LEAGUE OF NMH 240 E ONTARIO CHICAGO IL 60611 237291156 SUPPORTING IL 501(c)(3 Type III-FI N/A false FRIENDS OF PRENTICE 251 E HURON CHICAGO IL 60611 363930139 SUPPORTING IL 501(c)(3 Type III-O N/A false MCGAW MEDICAL CENTER NORTHWESTERN UNIV 645 N MICHIGAN CHICAGO IL 60611 362656113 SUPPORTING IL 501(c)(3 Type I N/A false CDH-DELNOR HEALTH SYSTEM 25 N WINFIELD RD WINFIELD IL 60190 363099698 MANAGEMENT IL 501(c)(3 Type II NORTHWESTERN MEMORIAL HEALTHCARE false CENTRAL DUPAGE HOSPITAL ASSOCIATION 25 N WINFIELD RD WINFIELD IL 60190 362513909 HOSPITAL IL 501(c)(3 3 CDH-DELNOR HEALTH SYSTEM false DELNOR-COMMUNITY HOSPITAL 300 RANDALL ROAD GENEVA IL 60134 363484281 HOSPITAL IL 501(c)(3 3 CDH-Delnor Health System false CADENCE HEALTH FOUNDATION 27W353 JEWELL RD WINFIELD IL 60190 364401289 FUNDRAISING IL 501(c)(3 7 CDH-DELNOR HEALTH SYSTEM false CENTRAL DUPAGE PHYSICIAN GROUP 27W353 JEWELL RD WINFIELD IL 60190 363149833 PHYSICIAN SERVICES IL 501(c)(3 9 CDH-DELNOR HEALTH SYSTEM false PAHCS II 27W353 JEWELL RD WINFIELD IL 60190 363887234 OCCUP. 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