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Nonprofiteer
← CHILDRENS SPECIALTY GROUP INC

Form 990 for tax year 2022

Filed by CHILDRENS SPECIALTY GROUP INC.

Totals

Total revenue
$250,628,030
Total expenses
$248,813,734
Contributions and grants received
$0
Grants paid
$0
Program services expenses (Part IX)
$220,582,650
Management and general expenses
$28,231,084
Fundraising expenses
$0
Program service expenses (Part III)
$220,582,650

Program services were 88.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • CHILDREN'S HOSPITAL AND HEALTH SYSTEM

    RELATED ORG.

    Total calculated
    $0
    Hours/week
    0 + 1 related

  • THE MEDICAL COLLEGE OF WISCONSIN INC

    RELATED ORG.

    Total calculated
    $0
    Hours/week
    0 + 1 related

  • JASON JARZEMBOWSKI MD

    CEO

    Total calculated
    $597,217
    From this org
    $0
    From related orgs
    $543,126
    Other
    $54,091
    Hours/week
    34 + 6 related

    Schedule J breakdown matched by us

    Base
    $0 + $464,587 related
    Bonus
    $0 + $59,682 related
    Other
    $0 + $18,857 related
    Deferred
    $0 + $24,400 related
    Nontaxable benefits
    $0 + $29,691 related
    Filer's total
    $0 + $597,217 related

  • AARON KINNEY

    COO CSG

    Total calculated
    $293,829
    From this org
    $0
    From related orgs
    $241,610
    Other
    $52,219
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $201,858 related
    Bonus
    $0 + $38,462 related
    Other
    $0 + $1,290 related
    Deferred
    $0 + $17,576 related
    Nontaxable benefits
    $0 + $34,643 related
    Filer's total
    $0 + $293,829 related

  • THOMAS SATO MD

    FORMER CEO

    Total calculated
    $539,031
    From this org
    $0
    From related orgs
    $502,202
    Other
    $36,829
    Hours/week
    38 + 2 related

    Schedule J breakdown matched by us

    Base
    $0 + $409,784 related
    Bonus
    $0 + $90,339 related
    Other
    $0 + $2,079 related
    Deferred
    $0 + $24,400 related
    Nontaxable benefits
    $0 + $12,429 related
    Filer's total
    $0 + $539,031 related

  • SHELISA DALTON

    FORMER CHIEF OPERATING OFFICER

    Total calculated
    $575,234
    From this org
    $0
    From related orgs
    $497,529
    Other
    $77,705
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $421,035 related
    Bonus
    $0 + $69,540 related
    Other
    $0 + $6,954 related
    Deferred
    $0 + $47,000 related
    Nontaxable benefits
    $0 + $30,705 related
    Filer's total
    $0 + $575,234 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
CSG RELIED UPON CHILDREN'S HOSPITAL AND HEALTH SYSTEM, INC. ("CHHS"), A CORPORATE MEMBER OF CSG, TO ESTABLISH THE COMPENSATION OF CSG'S CHIEF OPERATING OFFICER. COMPENSATION OF THE CHIEF OPERATING OFFICER WAS SET BY SUPERVISORY EXECUTIVES IN CONSULTATION WITH CHHS HUMAN RESOURCES LEADERS. THE PROCESS INCLUDED REVIEW BY INDEPENDENT PERSONS WHO, USING A VARIETY OF EXTERNAL SOURCES, CONFIRMED THAT TOTAL COMPENSATION AMOUNTS TO BE PAID WERE REASONABLE AND COMPARABLE TO AMOUNTS PAID BY SIMILARLY SITUATED ORGANIZATIONS. THE PROCESS AND DATA RELIED ON WERE THOROUGHLY AND TIMELY DOCUMENTED. CSG RELIED UPON THE MEDICAL COLLEGE OF WISCONSIN, INC. ("MCW"), A CORPORATE MEMBER OF CSG, TO ESTABLISH THE COMPENSATION OF CSG'S FORMER AND CURRENT CHIEF EXECUTIVE OFFICER AND FORMER CHIEF OPERATING OFFICER. MCW UTILIZES THE FOLLOWING TO ESTABLISH THE CEO'S COMPENSATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, AND COMPENSATION SURVEY OR STUDY.
PART I, LINE 4B
BEGINNING IN CALENDAR YEAR 2022, SHELISA DALTON BECAME A PARTICIPANT IN THE SECTION 457(F) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN OF THE MEDICAL COLLEGE OF WISCONSIN, INC. (MCW), A RELATED ORGANIZATION (THE PLAN). UNDER THE PLAN, MCW CONTRIBUTES A DEFINED AMOUNT FOR EACH PARTICIPANT BASED ON A PERCENTAGE OF EACH PARTICIPANT'S BASE SALARY. PARTICIPANTS VEST IN THEIR CONTRIBUTIONS FOR A SPECIFIC PLAN YEAR ON THE LAST DAY OF THE THIRD PLAN YEAR FOLLOWING THAT PLAN YEAR FOR EACH PLAN YEAR THEY ARE A PARTICIPANT. DISTRIBUTIONS ARE MADE TO THE ELIGIBLE PARTICIPANTS IN A SINGLE, LUMP SUM PAYMENT WHEN CONTRIBUTIONS BECOME VESTED.
PART I, LINE 7
CERTAIN EXECUTIVES EMPLOYED BY CHHS PARTICIPATE IN AN ANNUAL BONUS PLAN THAT PROVIDES COMPENSATION BASED ON ACHIEVING SPECIFIC PRE-DEFINED GOALS. BONUS CRITERIA ARE COMPRISED OF BOTH SYSTEM LEVEL AND EXECUTIVE SPECIFIC COMPONENTS. SUCH CRITERIA PERTAIN TO MATTERS WITHIN THE EXECUTIVE'S AREA OF RESPONSIBILITY, AS WELL AS ACHIEVEMENT OF OVERALL STRATEGIC OBJECTIVES OF THE ORGANIZATION AND ITS AFFILIATES IN ALIGNMENT WITH SYSTEM-WIDE BALANCED MEASURES.
FORM 990, PART VII, COLUMN E & SCHEDULE J, PART II:
SALARIES PAID BY RELATED ORGANIZATIONS: 1. AARON KINNEY, COO - REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS AND OTHER COMPENSATION LISTED IN PART VII AND SCHEDULE J WERE PAID FOR SERVICES PROVIDED (40 HOURS PER WEEK) TO CHHS AND ITS AFFILIATES. THESE AMOUNTS WERE PAID BY CHHS AND CHILDREN'S HOSPITAL OF WISCONSIN, INC. 2. JASON JARZEMBOWSKI, M.D., CHIEF EXECUTIVE OFFICER OF CSG AND SENIOR ASSOCIATE DEAN FOR CLINICAL AFFAIRS-PEDIATRIC PRACTICE AT MCW IS COMPENSATED BY MCW FOR: 1. ADMINISTRATOR ROLES AT BOTH CSG AND MCW 2. CLINICAL MANAGEMENT SERVICES PROVIDED TO CHW IN CONNECTION WITH THE ORGANIZATION'S AFFILIATE HOSPITAL CONTRACTS 3. PROFESSOR OF PATHOLOGY AT MCW AND VICE CHAIR FOR PEDIATRIC PATHOLOGY. 3. SHELISA DALTON, FORMER CHIEF OPERATING OFFICER OF CSG, IS COMPENSATED BY MCW FOR SERVICES PROVIDED AS THE CHIEF FINANCIAL OFFICER OF MCW. 4. THOMAS SATO, M.D., FORMER CHIEF EXECUTIVE OFFICER OF CSG, IS COMPENSATED BY MCW FOR SERVICES PROVIDED AS A PROFESSOR AT MCW AND PRACTICING PEDIATRIC SURGERY SPECIALIST.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
25 October 2023
IRS schema version
2022v5.0
Source object
202303139349301635

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