Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $1,697,030

• 1d · Related organizations

  $13,909,339

• 1e · Government grants (contributions)

  $42,366,042

• 1f · All other contributions, gifts and grants

  $246,408

• 2a · Program service revenue: CLIENT SERVICE FEES

  total $8,338,207 · related or exempt $8,338,207

• 2b · Program service revenue: SHARED SERVICES

  total $540 · related or exempt $540

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

  other assets $122,548

• 7c · Gain or loss

  other assets -$122,548

• 7d · Net gain or loss

  total -$122,548 · excluded -$122,548

• 11a · Other revenue: MISCELLANEOUS

  total $81,681 · related or exempt $81,681

• 11e · Other revenue, total

  $81,681

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $171,530 · program services $171,530

• 7 · Other salaries and wages

  total $33,824,355 · program services $31,775,174 · management and general $2,049,181

• 8 · Pension plan contributions

  total $2,515,418 · program services $2,363,623 · management and general $151,795

• 9 · Other employee benefits

  total $6,406,690 · program services $6,020,073 · management and general $386,617

• 10 · Payroll taxes

  total $2,418,003 · program services $2,272,087 · management and general $145,916

• 11a · Fees: management

  total $10,179,087 · management and general $10,179,087

• 11b · Fees: legal

  total $3,514 · program services $3,514

• 11f · Fees: investment management

  total $25 · program services $25

• 11g · Fees: other

  total $1,090,490 · program services $799,574 · management and general $290,916

• 12 · Advertising and promotion

  total $829,674 · program services $829,674

• 13 · Office expenses

  total $267,267 · program services $237,470 · management and general $29,797

• 14 · Information technology

  total $115,937 · program services $2,207 · management and general $113,730

• 16 · Occupancy

  total $2,705,436 · program services $241,164 · management and general $2,464,272

• 17 · Travel

  total $1,192,160 · program services $1,160,918 · management and general $31,242

• 19 · Conferences, conventions and meetings

  total $101,345 · program services $95,200 · management and general $6,145

• 22 · Depreciation, depletion and amortization

  total $491,434 · program services $55,124 · management and general $436,310

• 24a · Other expenses: NETWORK SERVICES

  total $2,790,819 · program services $2,790,819

• 24b · Other expenses: CLIENT ASSISTANCE

  total $770,031 · program services $770,031

• 24e · All other expenses

  total $652,434 · program services $652,434

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $436,540 · end of year $90,515

• 2 · Savings and temporary cash investments

  end of year $8,828

• 4 · Accounts receivable

  beginning of year $6,465,008 · end of year $8,703,141

• 9 · Prepaid expenses and deferred charges

  beginning of year $474,112 · end of year $174,577

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

  $5,365,459

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

  $3,469,578

• 10c · Land, buildings and equipment, net

  beginning of year $2,108,196 · end of year $1,895,881

• 15 · Other assets

  beginning of year $6,215,788 · end of year $5,020,727

• 17 · Accounts payable and accrued expenses

  beginning of year $3,770,678 · end of year $353,622

• 19 · Deferred revenue

  beginning of year $266,488 · end of year $132,805

• 25 · Other liabilities

  beginning of year $11,662,478 · end of year $15,509,202

• 27 · Net assets without donor restrictions

  beginning of year -$2,044,817 · end of year -$2,062,019

• 28 · Net assets with donor restrictions

  beginning of year $2,044,817 · end of year $1,960,059

The filer's explanations (Part III)

PART I, LINE 3

CSSW RELIED UPON CHILDREN'S HOSPITAL AND HEALTH SYSTEM, INC. ("CHHS"), THE CORPORATE MEMBER OF CSSW, TO ESTABLISH THE COMPENSATION OF CSSW'S PRESIDENT. CHHS USED ITS INDEPENDENT COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, THE FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS, AND APPROVAL BY THE COMPENSATION COMMITTEE TO DETERMINE THE COMPENSATION.

PART I, LINE 4B

IN 2023, THERE WAS A CHHS EXECUTIVE FLEXIBLE BENEFIT PLAN IN PLACE WHICH WAS A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN (457(F) PLAN). THE CORPORATION CONTRIBUTES 10% OF EACH PARTICIPATING EXECUTIVE'S SALARY. THE AMOUNTS OF EMPLOYER CONTRIBUTIONS TO THIS PLAN FOR PARTICIPATING EXECUTIVES IN 2023 WERE AS FOLLOWS: M. CADIEUX, $105,848; S. TURNER, $115,224; M. RAWKOWSKI, $72,188; K. TIMBERLAKE, $46,200; AND L. TECTOR, $60,000. AFTER A VESTING PERIOD, PARTICIPANTS MAY ELECT TO WITHDRAW AMOUNTS PREVIOUSLY CONTRIBUTED AND REPORTED. AMOUNTS WITHDRAWN BY PARTICIPANTS IN 2023 WERE: M. CADIEUX, $126,916; M. RAWKOWSKI, $81,612; AND S. TURNER, $67,522.

PART I, LINE 7

CERTAIN EXECUTIVES 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. MARGARET TROY, DIRECTOR OF CSSW AND PRESIDENT & CEO OF CHHS, MARC CADIEUX, TREASURER AND DIRECTOR OF CSSW AND TREASURER & CFO OF CHHS, AMY HERBST, VP BEHAVIORAL & MENTAL HEALTH, DAVID WHELAN, VP CHILD WELL BEING, THERESA JONES, VP INCLUSION DIVERSITY AND EQUITY AND DIRECTOR OF CSSW, SCOTT TURNER, DIRECTOR OF CSSW, PRESIDENT OF CHW AND EVP OF CHHS, MARK RAKOWSKI, SVP AND PRESIDENT CCHP, KAREN TIMBERLAKE, SVP & PRESIDENT CHILD WELL BEING, MICHELLE METTNER, FORMER SECRETARY/CORP VP GOV & LEGAL AFFAIRS, AND LESLIE TECTOR, SECRETARY AND DIRECTOR OF CSSW AND VP GENERAL COUNSEL - 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 CHW. SERVICES BY MR. CADIEUX, MS. JONES, MR. TURNER, MR. RAKOWSKI, MS. TIMBERLAKE, AND MS. TROY AS MEMBERS OF THE BOARD OF DIRECTORS OF CSSW WERE PROVIDED AS PART OF THEIR POSITIONS OF CHHS.

Related corporations and trusts

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

• WEST ALLIS PRESCRIPTION CENTER INC

  C · PHARMACY · WI

• WAUWATOSA PRESCRIPTION CENTER INC SKYWALK PHARMACY

  C · PHARMACY · WI