Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: PATIENT SERVICE REVENU

  total $982,961 · related or exempt $982,961

• 2f · All other program service revenue

  total $22,341 · related or exempt $22,341

• 3 · Investment income

  total $143 · excluded $143

• 7a · Gross sales of assets other than inventory

  other assets $227,586

• 7b · Less cost or other basis and sales expenses

  other assets $190,856

• 7c · Gain or loss

  other assets $36,730

• 7d · Net gain or loss

  total $36,730 · excluded $36,730

• 11a · Other revenue: BAD DEBT RECOVERIES

  total $50,714 · related or exempt $50,714

• 11e · Other revenue, total

  $50,714

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $832,304 · program services $778,026 · management and general $54,278

• 8 · Pension plan contributions

  total $21,388 · program services $20,575 · management and general $813

• 9 · Other employee benefits

  total $258,715 · program services $250,630 · management and general $8,085

• 10 · Payroll taxes

  total $67,228 · program services $65,301 · management and general $1,927

• 11g · Fees: other

  total $32,920 · program services $30,141 · management and general $2,779

• 12 · Advertising and promotion

  total $2,146 · program services $1,733 · management and general $413

• 13 · Office expenses

  total $1,451 · program services $663 · management and general $788

• 16 · Occupancy

  total $87,447 · program services $87,369 · management and general $78

• 17 · Travel

  total $3,007 · program services $1,000 · management and general $2,007

• 22 · Depreciation, depletion and amortization

  total $51,161 · program services $51,161

• 23 · Insurance

  total $18,678 · program services $18,678

• 24a · Other expenses: CORPORATE ALLOCATIONS

  total $157,455 · program services $157,455

• 24b · Other expenses: FOOD

  total $96,167 · program services $96,167

• 24c · Other expenses: MEDICAL SUPPLIES

  total $34,476 · program services $34,476

• 24d · Other expenses: REPAIRS & MAINTENANCE

  total $27,336 · program services $25,633 · management and general $1,703

• 24e · All other expenses

  total $3,968 · program services $3,613 · management and general $355

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $370,620 · end of year $171,927

• 4 · Accounts receivable

  beginning of year $184,311 · end of year $91,350

• 10a · Land, buildings and equipment: cost or other basis

  $6,818,987

• 10b · Land, buildings and equipment: accumulated depreciation

  $6,301,410

• 10c · Land, buildings and equipment, net

  beginning of year $624,798 · end of year $517,577

• 15 · Other assets

  beginning of year $8,757 · end of year $5,548

• 17 · Accounts payable and accrued expenses

  beginning of year $563,149 · end of year $147,745

• 19 · Deferred revenue

  beginning of year $0 · end of year $216,021

• 25 · Other liabilities

  beginning of year $45,000 · end of year $45,011

• 27 · Net assets without donor restrictions

  beginning of year $580,337 · end of year $377,625

The filer's explanations (Part III)

PART I, LINE 3

FOR THE PURPOSES OF DETERMINING COMPENSATION, ASPIRUS EXTENDED SERVICES, INC. RELIED UPON RELATED ORGANIZATIONS TO ESTABLISH COMPENSATION OF THE CEO, OTHER OFFICERS AND KEY EMPLOYEES. THE RELATED ORGANIZATIONS USED THE FOLLOWING PRACTICES FOR ESTABLISHING COMPENSATION FOR SUCH INDIVIDUALS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

PART I, LINE 4B

SCHEDULE J, PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT 457(F) DISTRIBUTION: D. HUSTEDT $64,077 S. SCZYGELSKI $337,358 J. MATHESON $32,339 M. HOLZHUETER $55,822 T. RICHARDSON $39,964 C. BRADLEY $24,444 M. WALTERS $56,806 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: 13% FOR SENIOR VICE PRESIDENT OR PRESIDENT, 15% FOR SVP & CHIEF FINANCIAL OFFICER, AND 20% FOR THE PRESIDENT & CHIEF EXECUTIVE OFFICER. 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; 24 MONTHS FROM 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.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• WESTERN UPPER MICHIGAN EYE CARE LLC

  EYE CARE SERVICES · MI

• THE WESTWOOD CONFERENCE CENTER LLC

  REAL ESTATE INVESTMENT · WI

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• ASPIRUS NETWORK INC

  C · HEALTH CARE SERVICES · WI · controlled entity

• ASPIRUS KEWEENAW ENTERPRISES INC

  C · PHARMACY · MI · controlled entity

• ASPIRUS HEALTH VENTURES

  C · HEALTH INSURANCE PLAN · WI · controlled entity

• ASPIRUS ARISE HEALTH PLAN OF WI INC

  C · HEALTH INSURANCE PLAN · WI · controlled entity

• ASPIRUS ARISE HEALTH PLAN OF MI INC

  C · HEALTH INSURANCE PLAN · MI · controlled entity

• ASPIRUS CAMPUS CONDOMINIUM OWNERS ASSOCIATION INC

  C · ASSOCIATION · WI