2011-05-13T14:01:17-05:00 2010-06-30 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2009-07-01 366080833 COMMUNITY NURSING SERVICE OF DUPAGE COUNTY COMM 6309331600 690 E NORTH AVE CAROL STREAM IL 60188 JAMES T SPEAR 2011-05-13 true 3128997000 2009 2016-02-24 21:20:13Z CNS HOME HEALTH & HOSPICE J LUKE MCGUINNESS 25 N WINFIELD RD WINFIELD IL 60190 19100446 false X N/A X 1958 IL COMMUNITY NURSING SERVICE OF DUPAGE COUNTY (CNS) PROVIDES COMPREHENSIVE, FULL-SERVICE HOME HEALTH CARE AND HOSPICE SERVICES TO PATIENTS AND FAMILIES. 4 0 285 120 0 0 111476 213519 17176021 17491909 283214 378732 299294 340308 17870005 18424468 0 0 12174898 12840914 0 0 4445601 4395574 16620499 17236488 1249506 1187980 17025119 18103096 3286518 3139026 13738601 14964070 COMMUNITY NURSING SERVICE OF DUPAGE COUNTY (CNS) PROVIDES COMPREHENSIVE, FULL-SERVICE HOME HEALTH CARE AND HOSPICE SERVICES TO PATIENTS AND FAMILIES. false false 14698935 0 17712516 COMMUNITY NURSING SERVICE OF DUPAGE COUNTY (CNS) PROVIDES COMPREHENSIVE HOME HEALTH AND HOSPICE SERVICES TO PATIENTS IN A HOME SETTING, REGARDLESS OF THE PATIENT'S ABILITY TO PAY. THESE SERVICES INCLUDED SKILLED NURSING, REHABILITATION SERVICES, PALLIATIVE CARE, HOSPICE CARE, IV AND INFUSION SERVICES, HOME MEDICAL EQUIPMENT, PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY SERVICES AND MEDICAL SOCIAL SERVICES, AMONG OTHERS. 14698935 true true false false false 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 0 0 285 true false false false false false false false false false 4 0 false true false false true true true true false false true true true true true true true true false IL X JAMES SPEAR CFO EXECUTIVE VP 6309331600 25 N WINFIELD RD WINFIELD IL 60190 ROBERT FRIEDBERG 1 X X 0 481102 40717 DEBRA O'DONNELL 1 X X 0 411314 43670 SUSAN LEVITT 40 X X 171616 0 19260 MAUREEN TAUS 1 X X 0 340131 24047 J LUKE MCGUINNESS 1 X 0 2695577 335471 JAMES T SPEAR 1 X 0 935714 44220 CAROLYN PESTRAK 40 X 111774 0 25661 NANCY HOUSER 40 X 111285 0 11265 HANY J EKSANDER 40 X 104688 0 13736 SUSAN N WINTERS 40 X 102382 0 28138 MARY J LAFATA 40 X 100980 0 10425 702725 4863838 596610 6 false true false CENTRAL DUPAGE HEALTH 27W353 JEWELL RD WINFIELD IL 601901231 MANAGEMENT SERVICES 962394 COMING OF AGE INC 430 W ROOSEVELT RD WHEATON IL 60187 CONSULTING/MEDIA PLACEMENT 104733 2 0 0 0 213519 0 0 0 213519 NET PATIENT CARE REVENUE 17491909 17491909 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17491909 317851 0 0 317851 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 736859 0 675978 0 60881 0 60881 0 0 60881 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MANAGEMENT SERVICES FEE REVENUE 210760 210760 0 0 MISCELLANEOUS REVENUE 129548 9847 0 119701 0 0 0 0 0 0 0 0 340308 18424468 17712516 0 498433 0 0 0 0 0 0 0 0 211090 0 211090 0 0 0 0 0 10107977 9349879 758098 0 520602 475116 45486 0 1300704 1203151 97553 0 700541 648000 52541 0 985789 0 985789 0 0 0 0 0 18092 0 18092 0 0 0 0 0 0 0 0 0 0 0 480787 431132 49655 0 87409 0 87409 0 260962 221818 39144 0 12931 9052 3879 0 0 0 0 0 335522 224800 110722 0 405422 402986 2436 0 0 0 0 0 1140 0 1140 0 0 0 0 0 0 0 0 0 180997 121268 59729 0 192601 192601 0 0 PATIENT CARE EXPENSES 1247449 1247449 0 0 BAD DEBT EXPENSE 89805 89805 0 0 PATIENT & COMMUNITY RELATIONS 45023 45023 0 0 DUES, LICENSES & REGULATORY FEES 30850 30850 0 0 EMPLOYEE RECOGNITION 16133 4840 11293 0 4662 1165 3497 0 17236488 14698935 2537553 0 0 0 0 0 625 625 893873 1112995 0 0 4390398 4611357 0 0 0 0 0 0 0 0 51985 36570 3189950 2819515 314784 370435 10783085 11333057 586694 606395 0 0 0 0 3675 31662 17025119 18103096 505907 441242 0 0 586354 575115 0 0 0 0 0 0 0 0 0 0 2194257 2122669 3286518 3139026 X 13738601 14964070 0 0 0 0 0 0 0 0 0 0 13738601 14964070 17025119 18103096 X false true true X false X 0 104862 44419 98225 111476 213519 572501 15438770 15710873 16378111 17176021 17491909 82195684 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15543632 15755292 16476336 17287497 17705428 82768185 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 82768185 197159 411817 481538 390797 317851 1799162 0 0 0 0 0 0 197159 411817 481538 390797 317851 1799162 0 0 0 0 0 0 206144 197351 205236 299294 340308 1248333 15946935 16364460 17163110 17977588 18363587 85815680 0.96449 0.9676 0.02097 0.0186 X OTHER INCOME, SCHEDULE A, PART III, LINE 12, MANAGEMENT FEE REVENUE: 2005 - $194,491, 2006 - $193,286, 2007 - $203,291, 2008 - $237,180, 2009 - $210,760. OTHER INCOME: 2005 - $11,653, 2006 - $4,065, 2007 - $1,945, 2008 - $62,114, 2009 - $119,701, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 537936 529566 8370 0 2652014 2289949 362065 0 0 0 0 370435 0 DUE TO RELATED ORGANIZATIONS 2122669 2122669 X true true X X X X X false true false false false false false false false ROBERT FRIEDBERG 0 343996 0 134535 0 2571 0 16622 0 24095 0 521819 0 0 DEBRA O'DONNELL 0 293370 0 112338 0 5606 0 17150 0 26520 0 454984 0 0 SUSAN LEVITT 158198 0 11826 0 1592 0 12135 0 7125 0 190876 0 0 0 MAUREEN TAUS 0 245193 0 94078 0 860 0 19357 0 4690 0 364178 0 0 J LUKE MCGUINNESS 0 899557 0 535084 0 1260936 0 317150 0 18321 0 3031048 0 1111380 JAMES T SPEAR 0 677074 0 257355 0 1285 0 17150 0 27070 0 979934 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a ALL EMPLOYEES, INCLUDING INTERESTED PERSONS, RECEIVED A $103 GIFT CARD IN RECOGNITION OF CENTRAL DUPAGE HOSPITAL, A RELATED ORGANIZATION, ACHIEVING A NATIONAL AWARD. THIS WAS TREATED AS TAXABLE COMPENSATION AND GROSSED-UP IN THE EMPLOYEES' W-2. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b THE CHIEF EXECUTIVE OFFICER PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, THROUGH CENTRAL DUPAGE HEALTH, A RELATED TAX-EXEMPT ORGANIZATION. DURING CY2009, $300,000 WAS CONTRIBUTED TO THE PLAN. ALSO DURING CY2009, THE CHIEF EXECUTIVE OFFICER VESTED IN PRIOR YEAR CONTRIBUTIONS AND EARNINGS (ALL PRIOR CONTRIBUTIONS HAVING BEEN REPORTED ON EARLIER FORM 990S). THE AMOUNT OF THE BALANCE VESTED AND DISTRIBUTED WAS $1,239,941. ALL ASPECTS OF THE CHIEF EXECUTIVE OFFICER'S COMPENSATION, INCLUDING CONTRIBUTIONS TO THE SUPPLEMENTAL RETIREMENT PLAN, ARE REVIEWED BY THE COMPENSATION COMMITTEE OF THE CENTRAL DUPAGE HEALTH BOARD OF DIRECTORS AND SUPPORTED BY CONSULTANTS ENGAGED BY SUCH COMMITTEE. METHODS USED TO ESTABLISH COMPENSATION SCHEDULE J, PART I, LINE 3 THE ORGANIZATION RELIED ON CENTRAL DUPAGE HEALTH, A RELATED TAX-EXEMPT ORGANIZATION, WHICH USED A COMPENSATION COMMITTEE, COMPARABILITY DATA, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO DETERMINE THE COMPENSATION OF ITS CEO. COMPENSATION CONTINGENT ON NET EARNINGS SCHEDULE J, PART I, LINES 5, 6 AND 7 COMMUNITY NURSING SERVICE OF DUPAGE COUNTY (CNS) MAINTAINS AN INCENTIVE PLAN (MYSTEP) AS A COMPONENT OF COMPENSATION FOR ITS EMPLOYEES, INCLUDING EMPLOYED INTERESTED PERSONS. THE INCENTIVE PORTION OF COMPENSATION IS INCLUDED IN THE COMPENSATION REVIEW CONDUCTED BY THE COMPENSATION COMMITTEE OF THE CENTRAL DUPAGE HEALTH 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 CENTRAL DUPAGE HEALTH 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. Delegation of management duties Form 990, Part VI, Section A, Line 3 COMMUNITY NURSING SERVICE OF DUPAGE COUNTY (CNS) IS PART OF THE SYSTEM OF HEALTHCARE ORGANIZATIONS MANAGED BY CENTRAL DUPAGE HEALTH, SOLE MEMBER AND PARENT ORGANIZATION OF CNS. MANAGEMENT DUTIES PROVIDED BY CENTRAL DUPAGE HEALTH INCLUDE OPERATIONAL, STRATEGIC, BUDGETING AND LONG-RANGE PLANNING DUTIES, AS WELL AS FINANCE, INTERNAL AUDIT, PERSONNEL, TREASURY AND MARKETING SERVICES. THE INDIVIDUALS PROVIDING THESE SERVICES, INCLUDING THE CEO, CFO, AND OTHER SENIOR MANAGEMENT, ARE EMPLOYEES OF AND COMPENSATED BY CENTRAL DUPAGE HEALTH. CNS PAYS A MANAGEMENT SERVICES FEE TO CENTRAL DUPAGE HEALTH. Classes of members or stockholders Form 990, Part VI, Section A, Line 6 THE SOLE MEMBER OF COMMUNITY NURSING SERVICE OF DUPAGE COUNTY IS CENTRAL DUPAGE HEALTH, A RELATED TAX-EXEMPT ORGANIZATION. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a CENTRAL DUPAGE HEALTH, THE SOLE MEMBER AND PARENT ORGANIZATION, HAS THE POWER TO ELECT OR REMOVE ALL OF THE DIRECTORS OF COMMUNITY NURSING SERVICE OF DUPAGE COUNTY. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b CERTAIN DECISIONS OF THE COMMUNITY NURSING SERVICE OF DUPAGE COUNTY (CNS) GOVERNING BODY ARE SUBJECT TO APPROVAL BY CENTRAL DUPAGE HEALTH, 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. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11A PRIOR TO FILING, A DRAFT OF THE COMPLETED FORM 990 IS REVIEWED BY OUTSIDE TAX ADVISORS AND INTERNAL MANAGEMENT. AFTER THAT REVIEW IS COMPLETE, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS OF CENTRAL DUPAGE HEALTH (SOLE MEMBER OF FILING ORGANIZATION) FOR ADDITIONAL REVIEW AND COMMENT. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE COMMUNITY NURSING SERVICE OF DUPAGE COUNTY OFFICERS AND DIRECTORS ARE EMPLOYEES OF CENTRAL DUPAGE HEALTH, PARENT ORGANIZATION FOR THE FILING ORGANIZATION. EACH YEAR, ALL EMPLOYEES OF CENTRAL DUPAGE HEALTH AND ITS RELATED ORGANIZATIONS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. IN ADDITION, THE POLICY REQUIRES THAT EMPLOYEES DISCLOSE POTENTIAL CONFLICTS THAT MAY ARISE BETWEEN ANNUAL STATEMENTS THROUGH SUPPLEMENTARY DISCLOSURES. BOTH THE ANNUAL STATEMENTS AND THE SUPPLEMENTARY DISCLOSURES ARE REVIEWED AND EVALUATED BY CENTRAL DUPAGE HEALTH'S DIRECTOR OF INTERNAL AUDIT AND COMPLIANCE. THE DIRECTOR IS DELEGATED THE RESPONSIBILITY TO DETERMINE WHETHER A POTENTIAL CONFLICT IS AN ACTUAL CONFLICT, AND FURTHER TO RECOMMEND AND IMPLEMENT, WHERE APPROPRIATE, CONFLICT MITIGATION STRATEGIES. COMPLETION RESULTS ARE PROVIDED TO THE AUDIT & FINANCE COMMITTEE OF THE CENTRAL DUPAGE HEALTH BOARD OF DIRECTORS. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS AND KEY EMPLOYEES ARE EMPLOYEES OF CENTRAL DUPAGE HEALTH, A RELATED ORGANIZATION AND SOLE MEMBER OF THE FILING ORGANIZATION. THE COMPENSATION COMMITTEE OF THE CENTRAL DUPAGE HEALTH BOARD OF DIRECTORS IS COMPRISED OF INDEPENDENT COMMUNITY MEMBERS AND IS DELEGATED THE RESPONSIBILITY FOR REVIEWING THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVES (INCLUDING THE CHIEF EXECUTIVE OFFICER) AND OTHER KEY EMPLOYEES. THE PROCESS INCLUDES ENGAGING AN INDEPENDENT COMPENSATION CONSULTANT TO ASSIST IN DETERMINING THE APPROPRIATENESS OF COMPENSATION, WHICH INCLUDES REVIEWING COMPARABLE COMPENSATION STUDIES FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE ORGANIZATIONS TO SUPPORT ITS DECISION-MAKING PROCESS. THE COMPENSATION COMMITTEE ROUTINELY REPORTS TO THE FULL BOARD OF DIRECTORS ITS COMPENSATION RELATED ACTIVITIES, AND MAY FROM TIME TO TIME RECOMMEND MATTERS FOR THE FULL BOARD OF DIRECTORS CONSIDERATION (E.G., THE ESTABLISHMENT OF ANY NEW COMPENSATION OR BENEFIT PLAN). THE COMPENSATION COMMITTEE CONDUCTS A FORMAL REVIEW FOR THE ORGANIZATION'S EXECUTIVES ON AN ANNUAL BASIS, AND MAY MAKE DECISIONS RELATED TO COMPENSATION AND BENEFITS THROUGHOUT THE YEAR. THE COMPENSATION COMMITTEE LAST RECEIVED AN INDEPENDENT CONSULTANTS REPORT SUPPORTING ITS COMPENSATION RELATED DECISIONS INVOLVING THE ORGANIZATION'S EXECUTIVES IN JANUARY, 2010. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE ABOVE. Public Disclosure Form 990, Part VI, Section C, Line 19 VARIOUS PUBLIC AND PRIVATE ENTITIES MAY REQUIRE THE FILING OF SUCH DOCUMENTS AS PART OF A REGULATORY OR CONTRACTUAL COMMITMENT, AND AS A RESULT OF SUCH OBLIGATIONS, CERTAIN OF THESE MATERIALS MAY, IN FACT, BE AVAILABLE TO THE PUBLIC. OUTSIDE OF SUCH DISCLOSURE, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT ROUTINELY MADE AVAILABLE BY THE ORGANIZATION TO THE PUBLIC. NOTABLY, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED TO BE DISCLOSED PURSUANT TO IRC SECTION 6104. CONTEMPORANEOUS DOCUMENTATION OF MEETINGS BY COMMITTEES FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF COMMUNITY NURSING SERVICE OF DUPAGE COUNTY, THEREFORE, THIS QUESTION HAS BEEN INTENTIONALLY LEFT BLANK. COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES FORM 990, PART VII, SECTION A, LINE 1(A), COLUMN (B) MOST OF THE DIRECTORS/OFFICERS LISTED ON PART VII, LINE 1A PROVIDE LEADERSHIP AND MANAGEMENT TO THE FILING ORGANIZATION AND TO ALL OTHER RELATED ORGANIZATIONS WITHIN THE CENTRAL DUPAGE HEALTH SYSTEM OF HEALTHCARE ORGANIZATIONS (SEE SCHEDULE R, PART II). THE COMPENSATION INFORMATION REPORTED IN PART VII REFLECTS THE INDIVIDUALS' FULL COMPENSATION FOR SERVICE PROVIDED TO ALL RELATED ORGANIZATIONS. CENTRAL DUPAGE HEALTH, AS PARENT AND SOLE MEMBER OF THESE RELATED ORGANIZATIONS, PROVIDES MANAGEMENT SERVICES TO ALL. DUE TO THE OVERLAP OF THE MANAGEMENT OF THESE ORGANIZATIONS, THERE IS NO MEANINGFUL METHOD IN WHICH TO ESTIMATE THE HOURS DEVOTED SPECIFICALLY TO ANY ONE OF THE RELATED ORGANIZATIONS. THEREFORE AN ESTIMATE OF 1 HOUR PER WEEK IS REPORTED AS BEING DEVOTED TO THIS FILING ORGANIZATION BY THOSE INDIVIDUALS. ONE DIRECTOR, SUSAN LEVITT, IS EMPLOYED BY COMMUNITY NURSING SERVICE OF DUPAGE COUNTY AS EXECUTIVE DIRECTOR. COMMUNITY PARTNER SERVICES LLC 608 E NORTH AVE CAROL STREAM IL 60188 753113707 NURSING IL 1392730 332751 CNS CENTRAL DUPAGE HEALTH 27W353 JEWELL RD WINFIELD IL 60190 363099698 MANAGEMENT IL 501(C)(3) 11 - Type II NA CENTRAL DUPAGE HOSPITAL ASSOCIATION 25 N WINFIELD RD WINFIELD IL 60190 362513909 HOSPITAL IL 501(C)(3) 3 CDHEALTH CENTRAL DUPAGE HEALTH FOUNDATION 27W353 JEWELL RD WINFIELD IL 60190 364401289 FUNDRAISING IL 501(C)(3) 7 CDHEALTH CENTRAL DUPAGE PHYSICIAN GROUP 27W353 JEWELL RD WINFIELD IL 60190 363149833 PRIMARY CARE IL 501(C)(3) 9 CDHEALTH WRC RETENTION COMPANY 27W353 JEWELL RD WINFIELD IL 60190 363684142 DISCONTINUING OPERATIONS IL 501(C)(3) 9 CDHEALTH WNRC RETENTION COMPANY 27W353 JEWELL RD WINFIELD IL 60190 363436685 DISCONTINUING OPERATIONS IL 501(C)(3) 9 CDHEALTH PAHCS II 27353 JEWELL RD WINFIELD IL 60190 363887234 HEALTHCARE IL 501(C)(3) 9 CDHEALTH CENTRAL DUPAGE SPECIAL HEALTH ASSOC 27W353 JEWELL RD WINFIELD IL 60190 364310557 PHARMACY IL 501(C)(3) 9 CDHEALTH DUPAGE HEALTH SERVICES INC 27W353 JEWELL RD WINFIELD IL 60190 363270521 INVESTING DE CENTRAL DUPAGE HEALTH C CORPORATION 0 0 0 false false true false false false false false false false true true true true true true false false