2015-07-27T11:00:45-05:00 2014-12-31 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2014-01-01 300001715 Agrace HospiceCare Holdings Inc AGRA 6082764660 5395 East Cheryl Parkway Madison WI 53711 Lynne Myers President/CEO 2015-05-28 true Nicole Bencik P00756195 3128997000 2014 2016-02-25 16:41:14Z Lynne Myers 5395 East Cheryl Parkway Madison WI 53711 3497810 false X www.agrace.org X 2001 WI Agrace HospiceCare Holdings, Inc.'s (Holdings) mission is "Partnering with patients and families to improve quality of life throughout serious illness." Holdings is operated exclusively for the (Continued on Schedule O) 15 13 0 14 0 0 2029783 1282669 1670188 1876356 -6116 156534 0 0 3693855 3315559 0 0 0 0 0 0 0 0 0 1802411 1874242 1802411 1874242 1891444 1441317 30171725 31018655 953587 359200 29218138 30659455 Holdings' mission is "Partnering with patients and families to improve quality of life throughout serious illness." Holdings is operated exclusively for the support and benefit of Agrace Hospicecare, a related tax-exempt organization. In carrying out its mission, Agrace Holdings invests in, receives, holds, uses and (Continued on Schedule O) false false 1312514 1876356 PROVISION OF CAPITAL ASSETS: AGRACE HOLDINGS SUPPORTS AGRACE HOSPICECARE BY PROVIDING THE STRATEGIC AND OPERATIONAL CAPITAL ASSETS NECESSARY FOR AGRACE HOSPICECARE TO BEST SERVE PATIENTS AND THEIR FAMILIES NOW AND INTO THE FUTURE. THE LARGEST CAPITAL ASSETS OF AGRACE HOLDINGS ARE THE BUILDINGS. THE ELLEN & PETER JOHNSON HOSPICECARE RESIDENCE, THE DON & MARILYN ANDERSON HOSPICECARE CENTER, AND AGRACE CENTER FOR HOSPICE & PALLIATIVE CARE JANESVILLE CAMPUS WERE GENEROUS GIFTS FUNDED ENTIRELY BY THE COMMUNITY. AGRACE HOLDINGS HAS A RESPONSIBILITY TO KEEP THESE BUILDINGS IN THEIR ORIGINAL STATE FOR THE USE OF PATIENTS AND FAMILIES IN PERPETUITY. MAJOR CAPITAL PROJECTS IN 2014 INCLUDED COMPUTER EQUIPMENT AND BUILDING IMPROVEMENTS RELATED TO IMPROVING SAFETY, REDUCING RISK AND AIDING IN RECOVERY OF CRITICAL SYSTEMS. ADDITIONAL BUILDING EXPENDITURES FOR THE CONSTRUCTION OF THE NEW ROCK COUNTY BUILDING WERE ALSO MADE, AND THE BUILDING WAS PLACED IN SERVICE ON JULY 1, 2014. 1312514 true true false false false false true false false true false false false true true false true false false false false false false false false false false false true false false false false false false false true false true false false false true false false false true 8 0 true 0 false false false false false false false false false false false X 15 13 false false false false true true false true true false false true true true true true true false false false WI X Jennifer Maurer 6082764660 5935 EAST CHERYL PARKWAY MADISON WI 53711 DAVID CULLEN CHAIR 1.00 1.00 X X 0 0 0 MICHAEL FITZPATRICK SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 BRIAN HAPP VICE CHAIR 1.00 1.00 X X 0 0 0 JOAN BURKE CHAIR - PART YEAR 1.00 1.00 X X 0 0 0 LYNNE MYERS PRESIDENT/CEO 5.00 35.00 X X 0 375945 56661 SHARON CHAMBERLAIN DIRECTOR 1.00 1.00 X 0 0 0 GORDON DERZON DIRECTOR 1.00 2.00 X 0 0 0 LAURA DOUGLASS DIRECTOR 1.00 1.00 X 0 0 0 JEFF GROSSMAN DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL JOHNSON DIRECTOR 1.00 1.00 X 0 0 0 DAVID KRUGER DIRECTOR 1.00 1.00 X 0 0 0 EVERETT MITCHELL DIRECTOR 1.00 1.00 X 0 0 0 CHRISTOPHER QUERAM DIRECTOR 1.00 1.00 X 0 0 0 ANN SHEEHY DIRECTOR 1.00 1.00 X 0 0 0 KEN THOMPSON DIRECTOR 1.00 2.00 X 0 0 0 MARION WOZNIAK DIRECTOR 1.00 1.00 X 0 0 0 SUSAN SPRINGMAN DIRECTOR - PART YEAR 1.00 1.00 X 0 0 0 JULIA HOUCK CAO 5.00 35.00 X 0 208535 36181 JENNIFER MAURER CFO 5.00 35.00 X 0 186501 10684 0 770981 103526 0 false true false JP CULLEN AND SONS 330 EAST DELAVAN DRIVE JANESVILLE WI 53546 BUILDING CONSTRUCTION 3055349 BUILDERS SUPPLY CORPORATION 330 EAST DELAVAN DRIVE JANESVILLE WI 53546 BUILDING CONSTRUCTION 1302278 FINDORFF INC 300 S BEDFORD ST MADISON WI 53703 BUILDING CONSTRUCTION 363323 3 0 0 0 1274969 0 7700 7700 1282669 Rental income from Agrace HospiceCare, Inc. 900002 1876356 1876356 0 0 0 0 0 0 1876356 1781 0 0 1781 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 337004 0 182251 0 154753 154753 0 0 154753 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3315559 1876356 0 156534 0 0 0 0 14588 14588 112564 0 112564 0 6628 6628 11195 8443 2752 1729188 1304071 425117 License fee 79 79 0 0 0 0 1874242 1312514 561728 0 5647386 1189660 715566 717458 0 0 235 122 41287342 13496783 23309440 27790559 0 0 499098 1320856 30171725 31018655 820276 204489 0 133311 154711 953587 359200 X 29215618 30659455 2520 0 0 29218138 30659455 30171725 31018655 1441317 0 0 0 0 0 X false true X true false X X 1 AGRACE HOSPICECARE INC 391319537 9 true 0 0 1 0 true false false false false false false false false false false false false false false true false Schedule A, Part I, Line 11 SUPPORT TO RELATED TAX-EXEMPT ORGANIZATION HOLDINGS PROVIDES THE USE OF THEIR FACILITIES AND FIXED ASSETS TO AGRACE HOSPICECARE, INC., A RELATED TAX-EXEMPT ORGANIZATION, TO SUPPORT ITS MISSION OF ENHANCING THE QUALITY OF LIFE AT THE END OF LIFE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7700 7700 0 0 X false 1775145 1775145 29781327 7205500 22575827 7288511 4893092 2395419 2442359 1398191 1044168 27790559 Capital leases 134545 Due to affiliate 20166 154711 X Schedule D, Part III, Line 4 Collections of art - description of collections The organization's collections consist primarily of works of art that are on display in public spaces as well as patient rooms at the facilities owned by Agrace HospiceCare Holdings and operated by Agrace HospiceCare. These works of art are used to provide a welcoming, therapeutic, home-like environment to Agrace HospiceCare patients and families in furtherance of the organization's mission of partnering with patients and families to improve quality of life throughout serious illness. The artwork represents each of the many cultures of the people living in south central Wisconsin. The familiarity of the pieces helps patients and their families feel more comfortable in our health care facility. Schedule D, Part V, Line 4 Intended uses of endowment funds Agrace HospiceCare Foundation, Inc., a related tax-exempt entity, holds endowments for the purposes of providing support to the organization. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the Organization has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. U.S. GAAP requires that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50 percent likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. Due to its tax-exempt status, the Organization is not subject to U.S. federal income tax or state income tax. The Organization's Form 990 has not been subject to examination by the Internal Revenue Service or the state of Wisconsin for the last three years. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Organization recognizes interest and/or penalties related to income tax matters in income tax expense. The Organization did not have any amounts accrued for interest and penalties at December 31, 2014 or 2013. false true false false false false true LYNNE MYERS PRESIDENT/CEO 0 275657 0 84438 0 15850 0 45160 0 11501 0 432606 0 0 JULIA HOUCK CAO 0 169882 0 31817 0 6836 0 11595 0 24586 0 244716 0 0 JENNIFER MAURER CFO 0 174272 0 10000 0 2229 0 3000 0 7684 0 197185 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The organization relied on Agrace HospiceCare, Inc. a related tax-exempt organization, to determine the compensation of its other officers and key employees. Below is the process used by Agrace HospiceCare, Inc. for determining compensation of the organization's top management official. Each year the organization gathers market data for compensation of the executive leadership team. This data includes benchmarks of national, regional, and local compensation that are provided from independent compensation surveys. In February of each year, the chief administrative officer presents the market data information to the executive committee of the board along with pertinent 990 compensation reporting by similar sized non-profit hospices. Based on this information, the executive committee of the board approves the pay structure for the chief executive officer for the year and contemporaneously documents their approval in writing. This process was completed in January 2014, and last undertaken in February 2015. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Lynne Myers participated in a 457(f) deferred compensation plan under Agrace HospiceCare, Inc., a related organization. No distributions were made from the plan during 2014. Schedule J, Part I, Line 6b Compensation contigent on net earnings of a related organization The cash bonus under the Plan is determined in part by two factors: company operating margin performance and individual employee performance. JP CULLEN AND SON INC ENTITY OWNED MORE THAN 35% BY CURRENT DIRECTOR DAVID CULLEN. 3055349 BUILDING CONSTRUCTION false X 4 7700 Selling cost 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions Agrace HospiceCare Foundation, Inc., a related tax-exempt organization, solicits and processes various noncash donations on the organization's behalf. Schedule M, Part I Explanations of reporting method for number on contributions Art - Works Of art: Agrace HospiceCare Holdings, Inc. is reporting the number of items (artwork) received in 2014. Schedule M, Part I, Line 1 Number of contributions or items contributed Agrace HospiceCare Holdings, Inc. is reporting the number of items (artwork) received in 2014. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions Agrace HospiceCare Foundation, Inc., a related tax-exempt organization, solicits and processes various noncash donations on the organization's behalf. Form 990, Part I, Line 1 BRIEF MISSION (CONTINUED FROM FORM 990, PART 1, LINE 1) SUPPORT AND BENEFIT OF AGRACE HOSPICECARE, INC., A RELATED TAX-EXEMPT ORGANIZATION. Form 990, Part III, Line 1 ORGANIZATION'S MISSION (CONTINUED FROM FORM 990, PART III, LINE 1) disposes of all property, real or personal, as may be necessary or desirable to support the operations of Agrace HospiceCare, Inc. and, Because the buildings were funded entirely by gifts from the community, Agrace Holdings has a responsibility to keep them in their original state for the use of patients and families in perpetuity. Form 990, Part V, Line 2a REPORTING OF EMPLOYEES COMPENSATION THE ORGANIZATION SHARES EMPLOYEES WITH AGRACE HOSPICECARE, INC. (AHI), A RELATED TAX-EXEMPT ORGANIZATION. NONE OF THE EMPLOYEES SPEND THE MAJORITY OF THEIR TIME WORKING FOR THE ORGANIZATION; THEREFORE, NO EMPLOYEES ARE REPORTED ON FORM 990, PART V, LINE 2A. THE ORGANIZATION DOES REIMBURSE ACI FOR THE TIME THE SHARED EMPLOYEES SPEND WORKING AT THE ORGANIZATION. THIS COMPENSATION EXPENSE IS REPORTED ON FORM 990, PART IX, LINE 11G. Form 990, Part VI, Line 15a PROCESS USED TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE ORGANIZATION RELIED ON AGRACE HOSPICECARE, A RELATED TAX-EXEMPT ORGANIZATION, TO DETERMINE THE COMPENSATION OF ITS OTHER OFFICERS AND KEY EMPLOYEES. BELOW IS THE PROCESS USED BY AGRACE HOSPICECARE FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL. EACH YEAR THE ORGANIZATION GATHERS MARKET DATA FOR COMPENSATION OF THE EXECUTIVE LEADERSHIP TEAM. THIS DATA INCLUDES BENCHMARKS OF NATIONAL, REGIONAL, AND LOCAL COMPENSATION THAT ARE PROVIDED FROM INDEPENDENT COMPENSATION SURVEYS. IN FEBRUARY OF EACH YEAR, THE CHIEF ADMINISTRATIVE OFFICER PRESENTS THE MARKET DATA INFORMATION TO THE EXECUTIVE COMMITTEE OF THE BOARD ALONG WITH PERTINENT 990 COMPENSATION REPORTING BY SIMILAR SIZED NON-PROFIT HOSPICES. BASED ON THIS INFORMATION, THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES THE PAY STRUCTURE FOR THE CHIEF EXECUTIVE OFFICER FOR THE YEAR AND CONTEMPORANEOUSLY DOCUMENTS THEIR APPROVAL IN WRITING. THIS PROCESS WAS LAST UNDERTAKEN IN FEBRUARY 2015. Form 990, Part VI, Line 15b PROCESS USED TO ESTABLISH COMP OF OTHER OFFICERS AND KEY EMPLOYEES THE ORGANIZATION RELIED ON AGRACE HOSPICECARE, A RELATED TAX-EXEMPT ORGANIZATION, TO DETERMINE THE COMPENSATION OF ITS OTHER OFFICERS AND KEY EMPLOYEES. BELOW IS THE PROCESS USED BY AGRACE HOSPICECARE FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS AND KEY EMPLOYEES. EACH YEAR THE ORGANIZATION GATHERS MARKET DATA FOR COMPENSATION OF THE EXECUTIVE LEADERSHIP TEAM. THIS DATA INCLUDES BENCHMARKS OF NATIONAL, REGIONAL, AND LOCAL COMPENSATION THAT ARE PROVIDED FROM INDEPENDENT COMPENSATION SURVEYS. EXECUTIVE LEADERSHIP PAY IS ADJUSTED BASED ON: 1) YEARS OF EXPERIENCE; 22) PERFORMANCE; AND 3) MARKET DATA FOR THE 65TH PERCENTILE OF TOTAL COMPENSATION FOR THE POSITION. THE CHIEF ADMINISTRATIVE OFFICER PRESENTS THE MARKET DATA INFORMATION TO THE EXECUTIVE COMMITTEE OF THE BOARD. BASED ON THIS INFORMATION, THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES THE COMPENSATION PACKAGE FOR THE EXECUTIVE LEADERSHIP TEAM AND DOCUMENTS THEIR APPROVAL IN WRITING. THIS PROCESS WAS LAST UNDERTAKEN IN FEBRUARY 2015. Form 990, Part VI, Line 1b NON-INDEPENDENT MEMBERS LYNNE MYERS AND DAVID CULLEN ARE THE NON-INDEPENDENT BOARD MEMBERS. MS. MYERS IS NOT INDEPENDENT BY VIRTUE OF HER EMPLOYMENT AND MR. CULLEN IS A MORE THAN 35% OWNER, BY ATTRIBUTION, OF THE CONSTRUCTION COMPANY THAT COMPLETED THE JANESVILLE FACILITY BUILDING PROJECT IN 2014. Form 990, Part VI, Line 6 Classes of members or stockholders Agrace HospiceCare, Inc., a related 501(c)(3) organization, is the sole member of Agrace Holdings and has the authority to appoint, remove, and replace any director on Agrace Holdings board. Agrace HospiceCare, Inc. also has the sole authority to amend the Holdings' bylaws and articles of incorporation. Agrace HospiceCare, Inc. has no other responsibilities or voting rights with respect to the operations of Agrace Holdings. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body SEE RESPONSE TO FORM 990, PART VI, SECTION A, LINE 6. Form 990, Part VI, Line 11b Review of form 990 by governing body The Controller and CFO performed a detailed review of Form 990 and the related schedules prior to filing the return. This included verification of all amounts for accuracy and completeness. The form and schedules were also reviewed for content, presentation and reasonableness. The entire Form 990 is made available to the entire executive leadership team and an entity specific highlights summary is provided. The entire Form 990 is provided to the entire Board of Directors prior to filing and is accompanied by a 990 highlight summary. The audit committee reviewed the Form 990 and related schedules for reasonableness. Representatives from the accounting firm of Crowe Horwath prepared a detailed summary of the Form 990 that was presented to the board of directors by Crowe Horwath. Form 990, Part VI, Line 12c Conflict of interest policy Directors, officers and key employees (interested persons) are required to annually review the organization's Code of Conduct, including the conflict of interest policy/statement. Interested persons are required to disclose potential or actual conflicts with the organization in writing via the annual questionnaire distributed electronically to each interested person. When a disclosure arises, the person shall promptly make disclosure of the interest to the governing board or committee. After disclosure and discussion the interested person shall leave the governing board or committee meeting while the determination of a conflict of interest is further discussed and voted upon by the remaining disinterested governing board or committee members. Once an actual conflict of interest exists with respect to a particular contract, transaction or arrangement the disinterested members of the board exercise due diligence to determine whether said contract, transaction or arrangement is reasonable. The conflict of interest questionnaires are reviewed by the Controller and governance coordinator. The controller and governance coordinator determine whether a potential conflict exists based on the completed questionnaires submitted by each interested person. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents may be made available to the public upon receipt of a written request. AGRACE HOSPICECARE INC 5395 E CHERYL PARKWAY MADISON WI 53711 391319537 HEALTHCARE WI 501(c)(3 9 NA false AGRACE HOSPICECARE FOUNDATION INC 5395 E CHERYL PARKWAY MADISON WI 53711 300001703 FUNDRAISING WI 501(c)(3 Type I AHCI false false false true false false false false false false true false false true true true true true true false