Human Resources Committee — Agenda Packet

PORTAGE COUNTY MEETING AGENDA HUMAN RESOURCES COMMITTEE PORTAGE COUNTY ANNEX CONFERENCE ROOMS 1 & 2 1462 STRONGS AVENUE STEVENS POINT, WI 54481 Thursday, October 1, 2026 5:00 PM REMOTE ATTENDANCE & COMMENT To attend this meeting by telephone : dial 1-872-242-7813 , after dialing the number you will then be asked to enter in a meeting number. Use the following meeting number: 825 749 602, then press # To attend this meeting by video:https://teams.microsoft.com/meet/238111063565676?p=DBVWBUEKhtq5tUFxZm Page 1 of 2 CALL TO ORDER Committee Members enter Per Diem and Mileage CORRESPONDENCE 1. • EAP Flyer - October 2026 • Wellness Newsletter - October 2026 PRESENTATIONS 2. • Astia Health - Alex Sommers, MD, ABEM, DipABLM - Medical Director, President • LINK healthcare - Mark Wozniak - Chief Clinical Officer REPORTS 3. Special Meeting Attendance Reports (Portage County Ordinance 3.1.47 & 3.1.48) 4. • Consumer Price Index - August 2026 • Health Plan Performance Analysis - August 2026 • Recruitment Update • Director's Report o Quarterly Reports ▪ Employees Hired with Negotiated Wage and/or Vacation ▪ Human Resources Department Budgets ▪ Human Resources Department ▪ Employee Benefits ▪ Health Insurance o Extension of the Current Civil Rights Compliance Period o Open Enrollment Dates - November 2 through November 11, 2026 PUBLIC NOTICE Members of the public who wish to address the Committee on specific agenda items must register their request at this time, with such comments subject to the public comment ordinance and the reasonable control of the Committee Chair as set forth in Robert’s Rules of Order. APPROVAL OF MINUTES 5. September 24, 2026 DISCUSSION/POSSIBLE ACTION Page 1 of 105 Human Resources Committee Meeting Agenda October 1, 2026 Page 2 of 2 6. 2027 Wellness Incentive Program 7. 2027 Health Insurance Premiums, Premium Contributions, and Health Savings (HSA) Contribution 8. Resolution - Revision to Portage County Code of Ordinance Section 3.11.9 County Human Resources Policy, Fringe Benefits (2) Health Insurance NEXT MEETING DATE 9. Thursday, November 5, 2026 at 4:00 p.m. - note change in time ADJOURNMENT Notice: Any person who has special needs and plans on attending this meeting in-person or remotely should contact the Facilities at 715- 346-1598 as soon as possible to ensure that reasonable accommodations can be made. Notice: Remote comment by the public during the meeting will be at the discretion of the Chair. Notice: A quorum of the Portage County Board of Supervisors, or any committee thereof, may be present at this meeting. Page 2 of 105 SupportLinc offers various resources, including 24/7/365 in-the-moment phone support, coaching, counseling, online courses, videos, and practical tip sheets, so help is always within reach, for you or someone you care about. Take a moment for your wellbeing Prioritizing your mental health can help you manage stress, build resilience, and feel more equipped to handle life’s challenges. When you take care of your emotional wellbeing, you’re better able to navigate change, maintain balance, and show up for the people and responsibilities that matter most. October 10 is World Mental Health Day, a reminder to invest in and care for yourself. Whether you’re working through a challenge, juggling everyday demands, or looking for ways to feel your best, taking time to prioritize your wellbeing can improve your quality of life and help you thrive at home, at work, and beyond. Take the next step in your wellbeing journey Visit your program’s web platform or mobile app to get started. Client logo here SupportLinc offers various resources, including 24/7/365 in-the-moment phone support, coaching, counseling, online courses, videos, and practical tip sheets, so help is always within reach, for you or someone you care about. Take a moment for your wellbeing Prioritizing your mental health can help you manage stress, build resilience, and feel more equipped to handle life’s challenges. When you take care of your emotional wellbeing, you’re better able to navigate change, maintain balance, and show up for the people and responsibilities that matter most. October 10 is World Mental Health Day, a reminder to invest in and care for yourself. Whether you’re working through a challenge, juggling everyday demands, or looking for ways to feel your best, taking time to prioritize your wellbeing can improve your quality of life and help you thrive at home, at work, and beyond. Take the next step in your wellbeing journey <Phone> group code: <Group Code> <URL> Visit your program’s web platform or mobile app to get started. 1-888-881-LINC (5462) mysupportlinc.com Page 3 of 105 © 2026 HealthSource Solutions healthsource-solutions.com Healthier Living | OCTOBER 2026 It’s never too late to get moving. As an older adult, staying active as you age can work wonders for your physical and mental health, and lead to a longer life with greater independence. – Johns Hopkins Medicine W hile we often credit “good genes” for a long life, science suggests that DNA is only a small part of the story. Experts estimate that genetics accounts for roughly 25% of the variation in human lifespan. This means the remaining 75% are determined by the choices we make every day. As the body naturally ages, proactive maintenance becomes the deciding factor in staying active, productive, and healthy well into your later years. Prioritize Plant-Based Nutrition A plant-focused diet is among the best ways to extend life. The Mediterranean diet — rich in vegetables, fruits, nuts, whole grains, legumes, and fish — is especially effective. Replacing processed and red meats with plants increases antioxidants like beta-carotene, lycopene, and vitamins A, C, and E, protecting cells from oxidation that speeds aging. Make Sure to Move Physical activity is essential for longevity. You don’t need to be an athlete; focus on consistency. Aim for one of these weekly benchmarks: – 150 minutes of moderate activity. Such as brisk walking, light weightlifting, or even active gardening and household cleaning. – 75 minutes of vigorous activity. Such as running, swimming laps, or cycling. Even small movements, like lifting hand weights or doing leg raises while watching TV, help keep your musculoskeletal system strong. Master Your Lifestyle Health is holistic. Managing stress through meditation, exercise, or therapy is vital, as chronic stress can weaken the heart. Aim for seven to nine hours of sleep each night to repair vessels and tissue. Manage conditions like high blood pressure or cholesterol with your healthcare team to prevent damage and keep your later years healthy. ◆ challenge of the month: take a health assessment Awareness is the first step to wellbeing. Take time to assess your physical, mental, and emotional health. How are your energy, sleep, stress, and daily habits? You can do this on your own as a simple self-check, or see if you have access to an assessment tool through your workplace’s wellness or medical program to better spot patterns and gaps. Once you know where you stand, set one or two small, realistic goals to make lasting improvements in your overall health. ◆ boosting longevity with lifestyle Page 4 of 105 © 2026 HealthSource Solutions healthsource-solutions.com Healthier Living | OCTOBER 2026 FOOD FOR THOUGHT Q. What are the best forms of exercise for longevity? Creating a balanced movement routine that you can sustain long- term is the most beneficial workout for your health. Strength training is essential for maintaining muscle, which helps protect joints, support metabolism, and preserve independence as you age. Cardiovascular exercise is equally important. Activities like brisk walking, cycling, or swimming strengthen your heart and improve endurance. The key is consistency and not always intensity. Aiming for some movement daily will provide more benefits than sporadic workouts. Don’t overlook mobility and flexibility. Stretching and yoga help maintain movement and reduce injury. Balance training becomes more important as we age. Finally, choosing activities you enjoy is the “best” exercise for you! Longevity isn’t built in a month; it’s the result of years of steady, varied movement that keeps your body strong, mobile, and resilient to last your lifetime. ◆ Cool Food! Foods that can help reduce hot flashes and night sweats H ave you or someone you know been dealing with hot flashes or night sweats? You might be surprised to learn that your food and beverage choices can affect how intense or frequent these symptoms feel. While hormonal changes are the main cause, diet can either support your body’s ability to regulate temperature or make symptoms more noticeable. Choosing balanced meals can make a difference. Eating a mix of lean protein, healthy fats, and fiber-rich carbohydrates helps stabilize blood sugar levels and may reduce sudden spikes that can trigger hot flashes. Staying well hydrated is equally important, as even mild dehydration can interfere with temperature regulation. Some foods may offer additional support — flaxseed, which contains lignans, has been associated with reduced hot-flash symptoms, while soy-based foods provide isoflavones, which are considered safe and may help ease discomfort for some individuals. Recognize and limit common triggers. Alcohol and caffeine can stimulate the nervous system, increasing symptoms. Spicy foods, hot drinks, and processed or sugary foods can also worsen discomfort. End-of-day habits matter. Your evening habits and routines can influence symptoms. Choosing a light snack such as low-fat milk or yogurt before bed may promote comfort, while avoiding caffeine at least four to six hours before sleep can help prevent disruptions. Sticking to a consistent sleep schedule and planning exercise earlier in the day can lead to more restful sleep. Managing hot flashes and night sweats means tuning into your body and making small adjustments. Balanced nutrition, mindful habits, and awareness of triggers improve comfort and quality of life. ◆ Note: Before taking an herbal or other botanical supplement to reduce symptoms, speak with your doctor or pharmacist, as some may interfere with medications. TALK TO A TRAINER Page 5 of 105 ©2026 HealthSource Solutions perimenopause and menopause PHYSICAL & MENTAL WELLBEING Understanding the Transition and Supporting Whole-Person Health P erimenopause and menopause are natural life stages that mark the transition out of the reproductive years. You can think of them a bit like the other end of puberty, just as puberty brings hormonal changes that begin the reproductive phase, menopause brings changes that signal its close. What Is It? Perimenopause is the phase leading up to menopause. During this time, hormone levels, especially estrogen and progesterone, rise and fall in ways that can feel unpredictable. These shifts can affect both the body and the mind. Menopause is officially defined as going 12 consecutive months without a menstrual period. While everyone with a menstrual cycle will eventually go through this transition, the experience can look very different from person to person. Hormonal changes during this time affect more than periods. They can also influence sleep, mood, metabolism, bone health, heart health, and even memory or focus. Some people notice only mild changes, while others experience symptoms that disrupt daily life. Big Changes are Happening Understanding what’s happening in the body can make the experience less confusing and help people seek the right support. There are a few common areas where changes may show up: Physical changes. This may include hot flashes, night sweats, irregular periods, vaginal and urinary tract changes, joint discomfort, changes in weight distribution, and shifts in skin or hair. Emotional changes. Mood swings, anxiety, irritability, or low mood, often influenced by both hormones and life stress. Cognitive changes. This may present itself as forgetfulness, “brain fog,” or trouble concentrating. Long-term health changes. Bone density, cholesterol, and heart health may be affected. Awareness and Support are Needed Support starts with awareness and open conversation, whether that’s for yourself or someone you care about. Keeping track of symptoms, staying consistent with medical checkups, and talking with a healthcare provider can help guide next steps. Treatment might include lifestyle adjustments or, in some cases, hormone therapy. Healthy habits can also make a big difference. Prioritizing good sleep, regular strength and weight-bearing exercise, balanced nutrition, and stress management can support both day-to-day comfort and long-term health. Beyond the physical aspects, this stage of life can also be a time for reflection and reset. Strengthening relationships, setting boundaries, and redefining personal goals can all support emotional wellbeing. perimenopause and menopause are major life transitions. With the right information, support, and self-care, these transitions can be navigated with confidence and a better sense of control, for yourself or in supporting someone you love. Page 6 of 105 physical & mental wellbeing perimenopause and menopause Understanding the Transition. Perimenopause and menopause are natural life stages that mark the transition out of the reproductive years. Just as puberty brings hormonal changes that begin the reproductive phase, menopause brings changes that signal its close. Page 7 of 105 physical & mental wellbeing perimenopause and menopause What is it? Perimenopause is the phase leading up to menopause. During this time, hormone levels, especially estrogen and progesterone, rise and fall in ways that can feel unpredictable. These shifts can affect both the body and the mind. Menopause is officially defined as going 12 consecutive months without a menstrual period. While everyone with a menstrual cycle will eventually go through this transition, the experience can look very different from person to person. Page 8 of 105 physical & mental wellbeing perimenopause and menopause Areas of Change: Physical changes. This may include hot flashes, night sweats, irregular periods, vaginal and urinary tract changes, joint discomfort, changes in weight distribution, and shifts in skin or hair. Emotional changes. Mood swings, anxiety, irritability, or low mood, often influenced by both hormones and life stress. Page 9 of 105 physical & mental wellbeing perimenopause and menopause Areas of Change: Cognitive changes. This may present itself as forgetfulness, ‘brain fog,’ or difficulty concentrating. Long-term health changes. Bone density, cholesterol, and heart health may be affected. Page 10 of 105 physical & mental wellbeing perimenopause and menopause Awareness and Support are Needed. Keep track of symptoms, stay consistent with medical checkups, and talk with a healthcare provider to help guide next steps. Treatment includes lifestyle adjustments or, in some cases, hormone therapy. Prioritize good sleep, regular strength and weight-bearing exercise, balanced nutrition, and stress management. This stage of life can also be a time for reflection and reset. Strengthen relationships, set boundaries, and redefine personal goals to support emotional wellbeing. Page 11 of 105 physical wellbeing exercise of the month Disclaimer: Always perform stretch and strength exercises using slow, controlled movements. If you experience pain, discontinue the exercise. Consult a health care professional for alternative options. HealthSource Solutions is not responsible for injuries resulting from these activities. Regular movement is fundamental to good health. Moving or changing postures every 30 minutes is recommended. Shoulder Stretch • Reach one arm across body with back of hand facing forward. • Gently pull arm towards body. • Hold for a count of 6-10, then switch arms Page 12 of 105 Page 13 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM P O R T A G E C O U N T Y H U M A N R E S O U R C E S C O M M I T T E E Same day. Thirty minutes. Nothing owed at the visit. Advanced Direct Primary Care for county staff and their families. ALEX SOMMERS, MD · THURSDAY, OCTOBER 1, 2026 · 5:00 PM Page 14 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 1 • W H Y T H I S I S I N F R O N T O F Y O U Your 2026 budget already assumes a 20% increase. Portage County is self - funded. Claims are paid with county dollars, so the plan's cost is a budget line this committee owns, not a premium someone else sets. 2 0 2 6 B U D G E T A S S U M P T I O N 20% The health insurance rate increase written into the county's FY 2026 budget. H O W T H E P L A N W O R K S Self - funded The county pays claims directly and buys stop - loss coverage for the largest ones. Money not spent on claims stays with the county. T H E T W O L E V E R S Cost, or care A plan can charge people more, or it can change where and how care happens. Only one of those is something people thank you for. This is the second lever, and it starts with what a person actually experiences. A benefit nobody uses saves nobody anything. 2 Page 15 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 2 • W H A T T H I S I S One monthly fee. Not a bill for every visit. Your people keep their Anthem plan for hospital, specialty, and emergency care. Nothing about their coverage changes. T O D A Y W I T H A S T I A Getting an appointment Days or weeks for a routine visit Same day or next day, started by text, phone, or video Time with the provider About 15 minutes About 30 minutes for a problem visit, 60 for an annual exam What it costs at the visit Deductible, then a copay or coinsurance Nothing owed at the visit Labs and common medications Billed through the plan, priced by the facility Drawn and dispensed onsite, with no markup After a referral Mostly on the person to chase down Astia schedules it, sends the records, and follows up 3 Page 16 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 3 • A C C E S S It starts with a text. A simple need becomes same - day care. No phone tree, no two - week wait. 8:05 T E X T “My knee is swollen. Can I get in today?” 8:10 C O N N E C T Astia calls back and understands the need. 8:30 R E G I S T E R Paperwork handled up front. 10:00 C A R E Dedicated 1:1 time with the provider. CARE BEGINS BEFORE THE CLINIC VISIT Time is valuable. High - contact care means a real person stays connected from the first message forward. 4 Page 17 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 4 • T R E A T One location. One team. One plan. Instead of referring the problem away, Astia treats what it can, onsite. Dedicated 1:1 evaluation with the time to treat, not just refer L A B S No - cost labs* X - R A Y Onsite imaging P T Physical therapy T R E A T Injections and meds* F O L L O W Close follow - up A C C E S S Easy re - entry T H E A S T I A P A T H TEXT → VISIT → X - RAY → TREAT → PT → FOLLOW - UP → RECOVERY Potentially avoids unnecessary escalation Specialist - first MRI Higher cost Surgery *When clinically appropriate and included in the county’s Astia benefit design. 5 L I F E S T Y L E Food, movement, sleep W O R K H E A L T H Injuries and physicals Page 18 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 5 • N A V I G A T E Astia stays with the patient. The relationship does not end at referral. We coordinate what comes next. 1 P RE P ARE Records + clinical history already together 2 AD VAN C E Coordinate MRI before specialist, when appropriate 3 VAL ID ATE Facilitate a second - opinion specialist consult 4 N AVIG ATE Identify high - quality, cost - conscious options 5 C O O RD IN ATE Referral, imaging and records move with patient 6 STAY C O N N ECTED Astia supports care before, during and after ONE RELATIONSHIP . ONE COORDINATED PLAN. CARE AT THE RIGHT TIME. Access alone does not change what the plan spends. Staying connected does: fewer handoffs, decisions made with the patient, and care routed to high - quality, lower - cost options. 6 Page 19 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 6 • W H A T I S P O S S I B L E Most care never has to leave the clinic. What a fully built near - site clinic can reach. P O S S I B L E · C A R E I N H O U S E 90% of a member's care handled inside the clinic instead of sent somewhere else. Primary care, labs, imaging, simple procedures, follow - up. P O S S I B L E · S P E C I A L T Y C A R E 70% of specialty care steered away from the default referral toward a higher - quality, lower - cost option, or resolved without the referral at all. The no - cost claims and census review is what turns these into your own numbers. 7 Page 20 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 7 • W H A T I T C O S T S Y O U R P E O P L E Nothing owed. No new card. Same coverage. Primary care runs on the county's membership instead of through a claim. Everything else stays exactly where it is today. A T T H E V I S I T $0 Visits, same - day care, annual exams, and follow - up, for your people and their covered family members. The county can choose to add a copay. L A B S A N D M E D S No markup Nothing for your people. Labs, medications and imaging are billed to the county at the price Astia pays. T H E I R C O V E R A G E Unchanged Anthem stays in place. No new card, no network change, no change to what the plan covers. T H E I R C H O I C E Voluntary People decide whether to use it. Nobody is required to leave a doctor they like. For a family on the high - deductible plan, this is the difference between putting off a visit and getting seen the same morning. 8 Page 21 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 8 • D O E S A N Y O N E A C T U A L L Y U S E I T People use it, and they rate it far higher. Measured across Astia's book of business, against traditional care. Not a pilot. M E M B E R E X P E R I E N C E +90 Net Promoter Score across Astia's book of business. Traditional healthcare runs 34 to 38. D A Y O F V I S I T 91% rated their experience a 5 out of 5, asked on the day of the visit. U S E O F T H E C L I N I C ~50% of those eligible use the clinic for something. About 40% name an Astia clinician as their primary care. W H A T I S P O S S I B L E ~90% made at least one visit in year one at one fully built near - site clinic. Possible, not typical. A clinic people like is a clinic people use. Only used care changes what the plan spends. 9 Page 22 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 0 9 • W H O E L S E I S D O I N G T H I S Wisconsin public plans already do this. Counties and school districts across the state run near - site and direct primary care clinics for their staff. Here is one of our s, in its first four months. F I R S T F O U R M O N T H S · S A V I N G S $260K+ Net savings at another Wisconsin county government, January through April 2026. Not a projection and not a model. This is what the plan did not spend, and it is early. F I R S T F O U R M O N T H S · P A R T I C I P A T I O N 35%+ Cumulative participation among eligible county staff in that same window. People found it, used it, and came back. I N D E P E N D E N T S I N C E 2014 Family - owned and physician - led, based in central Wisconsin. No private equity, no out - of - state fund, no health system. The owners live here, and the decisions about your clinic get made here. 10 Page 23 of 105 A S T I A H E A L T H HIGH - CONTACT CARE • ONE CONNECTED TEAM 1 0 • W H A T I T W O U L D T A K E No county capital. No change to your plan. The county's decision is a monthly per - member fee, not a construction project and not a plan redesign. B U I L D C O S T $0 from the county Astia funds the clinic build - out under a multi - year agreement. The county puts up no capital. W H A T Y O U P A Y One monthly fee Priced per member per month, set on the county's census, at or below the actuarial benchmark by design. Not a guaranteed - savings promise. W H A T S T A Y S No change Anthem, your stop - loss coverage, and your plan design all stay exactly where they are. NEXT STEP: a no - cost review of the county's claims and census, back to this committee in two to three weeks, with your benefits advisor in it from the first session. 11 Page 24 of 105 Direct Primary Care Partnership Presented to Portage County | October 1st, 2026 www.linkhealth.care Page 25 of 105 Changing Healthcare One Link at a Time Locally owned · Founded 2022 · Central Wisconsin 9+ Years in DPC 20+ Employer Partners 6 Clinic Locations 75%+ Member Utilization W H A T S E T S U S A P A R T Independent No hospital affiliations · No referral incentives Same/Next - Day Access No waiting weeks for an appointment Flat Monthly Fee Options No copays · No surprises Physician - Led Care Board certified family practice physician with over 30 years of experience 75%+ Utilization Employees actually use what we build www.linkhealth.care · katie@linkhealth.care · 715.297.2258 Advanced Imaging Access to high quality - low cost CT/Mammo/DEXA on - site Page 26 of 105 LINK LEADERSHIP TEAM Alberto "Beto" Araya, MD Medical Director | Family Medicine | 32+ Years Dr. Araya’s story begins in Combarbalá , Chile. After earning his MD at UCSD and completing residency in family medicine, he served as Medical Director for five VA Clinics across the upper midwest . Following 16 years with Aspirus Urgent Care, he joined LINK Healthcare — driven by genuine passion for patient - centered care. Outside the clinic: coffee roasting, biking, and kayaking. Mark Wozniak, PA - C Chief Clinical Officer | Emergency Medicine & Occupational Health | 31+ Years Mark graduated from UW - Madison’s PA program in 1995 and has spent nearly three decades in emergency medicine, urgent care, famil y practice, and occupational health. As CCO, he focuses on innovative ways to deliver high - quality direct - to - employer care while driving cost - co ntainment initiatives. Paul Verstegen, RN Chief Technology Officer | 15+ Years in Healthcare Technology Paul’s career began in nursing before transitioning into healthcare technology leadership. A champion of data - driven decision - ma king with deep expertise in Snowflake, Power BI, and EMR platforms. He drives LINK’s robust analytics, reporting, and technology innova tio n. Katie Dray Chief Operating Officer | 9 Years in Direct Primary Care Katie brings a unique blend of creative expertise, strategic leadership, and operational excellence. With 9 years in the DPC mod el, she oversees day - to - day operations, client relations, sales strategy, and new clinic launches. Her creative and operational insight shapes LINK’s pat ien t - first care model. Real people. Real care. Real results. This is the team that shows up for your employees every single day. Page 27 of 105 LOCATIONS & REVIEWS LINK Healthcare serves Central Wisconsin through a growing network of conveniently located clinics — in Wausau, Mosinee, Colby, Plover, and beyond, close to where your employees live and work. Our clinics earn a 4.9 - star rating across 500+ patient reviews on Google and Rater8. Mosinee Clinic 880 S View Drive Mosinee, WI 54455 715.298.0130 5.0 ★★★★★ The Crossings — Colby 608 N. Division Street Colby, WI 54421 715.316.0063 5.0 ★★★★★ Plover Clinic 2016 County Rd HH Plover, WI 54467 715.971.4380 5.0 ★★★★★ 1330 S. 11th Avenue Wausau, WI 54401 715.971.4375 4.9 ★★★★★ McCain Occupational Health Clinic 10973 WI - 54 Wisconsin Rapids, WI 54494 Schofield/Weston 4704 Bayberry Street Schofield, WI 54476 715.843.0366 4.9 ★★★★★ Kolbe Clinic — Employer Partner Page 28 of 105 THE LINK ADVANTAGE Every employee deserves timely, personalized care — and every employer deserves a healthcare partner that actually reduces costs . Here’s what that looks like when access, relationships, and transparency are built into the model from day one. Access. Relationships. Transparency. That’s what LINK is built on — and what every employer partner deserves. After - Hours Care Line Mental Health, Without the Wait Seen This Week, Not Next Month Visits Long Enough to Matter Chronic Conditions, Actively Tracked Pricing Options that Fit Your Budget A LINK provider — never outsourced — answers nights and weekends, so a 9pm worry doesn’t turn into an ER bill. A board - certified psychiatric nurse practitioner is on our team — so employees get real support without a months - long referral process. Same or next - day appointments for acute needs, so a minor issue never has time to become a major one. 30 - 60 minutes with a provider who already knows the employee’s history — not a rushed 10 - minute exam. Diabetes, hypertension, and other ongoing conditions get monitored proactively — not rediscovered at the next crisis. A simple per - member cost employers can budget for — no hidden charges, no fear - based avoidance of care. Page 29 of 105 W H A T W E D O Everyday & preventive care This is your medical home for staying well — the routine, ongoing care that keeps small things from becoming big ones. Annual physicals & wellness exams Your yearly check - in, plus well - child and sports physicals Immunizations/On - site Flu Clinic Routine and seasonal vaccines kept on schedule Chronic condition management Diabetes, blood pressure, asthma — managed proactively Women/Men’s health Routine gyn care, contraception, STI testing, IUD/Nexplanon Prostate concerns, sexual health, cancer screenings Screenings & prevention Catch issues early before they become a crisis On - site lab Full lab menu plus rapid strep, flu, UA & pregnancy tests, biometrics (annual health - risk assessment and screening numbers) Page 30 of 105 W H A T W E D O When you’re sick or hurt Skip the urgent - care wait and the ER bill. For the everyday stuff, come to us first — same or next day. Common illnesses Ear infections, pinkeye, UTIs, sinus & throat, bronchitis Injuries Laceration repair, sprains & strains, minor fractures Joint injections In - office relief for aching joints Minor skin procedures Mole & skin - tag removal, warts, ingrown toenails Skin infections Evaluated and treated on the spot Fast access Same/next - day visits so you’re not stuck waiting Page 31 of 105 W H A T W E D O Care for your mind, too Your mental health needs help too. It is treated right here as part of your regular care — confidentially, with no extra cost and no long waitlist. Anxiety & depression Talk to someone who knows your full health picture ADHD & focus concerns Evaluation and ongoing management Psychiatric - certified provider Complex medication & diagnoses addressed Experience Matters • 55 + years combined provider experience • Unnecessary referrals minimized • Less testing with more accurate diagnoses Page 32 of 105 ADVANCED IMAGING & X - RAY SERVICES Advanced Imaging — Mosinee Clinic Hospital - quality diagnostics at a fraction of the cost. All imaging interpreted by a local radiology group. CT Scan (w/ or w/o contrast) $860 3D Screening Mammogram $435 DEXA Scan $210 X - Ray Services — Mosinee & Schofield • Scheduled & same - day appointments available • Includes imaging, radiology read, and result faxing • X - ray included in PMPM — fee - for - service: $100/study Extended Services Through Trusted Partners MRI Ultrasound Echocardiogram Diagnostic imaging shouldn't be a barrier to care. At LINK, we make it simple, affordable, and local. LINK preferred member pricing $2200 - $5000+ $850 - $1250+ Traditional Healthcare Pricing $300 - $700+ $655 - $855 $260 $410 $3000 - $5000+ $800 - $1200+ $1200 - $3000+ Page 33 of 105 W H A T W E D O Care Navigation In house navigation gets you to the highest quality - lowest cost options. Service Navigation We help guide and coordinate if you need a service outside of LINK’s capabilities. Page 34 of 105 Y O U R W E L L N E S S T E A M Meet your health coaches Beyond treating what is wrong, LINK helps you build what is right. Our health coaches guide you with knowledge of nutrition, exe rcise, sleep, and lifestyle habits for living a life with more energy — at no cost to you. Know your numbers Annual health - risk assessment & biometric screening Nutrition coaching Realistic and sustainable changes — no crash diets Stress & resilience Practical tools to manage stress and sleep better Freedom From Smoking A supported path to quitting at your pace Move more Activity goals that fit your real life Ongoing support Regular check - ins to keep you on track Kirsten Health Coach Chase Employer Health Engagement Specialist Frankie Health Coach Page 35 of 105 OCCUPATIONAL HEALTH SERVICES Keeping your workforce safe, compliant, and back to work — faster. Pre - Employment Screenings • Health questionnaire & vital signs • Oral drug testing — (confirmatory testing included with non - negatives) • Audiometry baseline screening • Physical work screening in partnership with Crystal Training Institute (CTI) • Results communicated promptly to your HR team DOT Testing & Compliance • DOT physicals with 3b portal access for medical examiner certificates • DOT urine drug screens • DOT breath alcohol testing (BAT) • FMCSA random drug screening pool management • OSHA respiratory medical clearance Drug Testing Programs • Oral drug testing with confirmatory testing via Quest Employer Solutions • Post - accident or reasonable suspicion drug testing • Random employee drug testing pool management • Confirmatory testing included with all non - negatives • Results handled with full chain of custody compliance Workers' Compensation • Medical services included for all employees — regardless of PMPM enrollment • Same/next - day injury evaluation and treatment • Extensive knowledge of first aid and recordable avoidance • Direct communication with your safety team throughout the process • Return - to - work program coordination • OSHA compliance and reporting support Physical Therapy — CTI • Same/next - day PT evaluation for LINK PMPM members • Occupational health and injury rehabilitation • On - site and clinic - based PT options • Seamlessly coordinated with LINK’s clinical team From day one to work comp and everything in between — LINK is the occupational health partner your workforce deserves. Fewer lost days. Better outcomes. Lower costs. Gateway to a full direct primary care solution. Page 36 of 105 WHERE HEALTHCARE DOLLARS GO, AND HOW LINK REACHES THEM In a typical employer plan, a small share of members drives most of the cost. LINK has a different job for every group. Your members Your claims dollars 85% 14% 13% 57% 30% 1% Claims distribution at a manufacturing employer (LINK client data). Your mix will differ, but the pattern holds across employ er plans. E V E R Y D A Y C A R E 85% of members · 13% of dollars Replace LINK delivers primary care, urgent care, labs and imaging directly, for far less than the ER or a hospital outpatient department. 40.5% fewer ER visits with DPC (published research) Savings show up: right away C H R O N I C & C O M P L E X 14% of members · 57% of dollars Manage Proactive chronic disease care, conservative therapy before surgery, and smart referrals keep conditions from escalating. 40% fewer hospital admissions than norm (LINK client) 39% more likely to have diabetes controlled Savings build: Years 2 – 3 H I G H - C O S T E V E N T S 1% of members · 30% of dollars Navigate When a serious diagnosis happens, LINK coordinates care, supports second opinions and helps prevent costly readmissions. Zero readmissions in three years at a LINK client (norm: 3.4 per 1,000) Impact: case by case DPC saves money two ways: it replaces expensive everyday care right away, and it keeps chronic conditions from becoming high - cos t events. Page 37 of 105 YOUR RETURN, AND HOW YOU’LL SEE IT L I N K M O D E L I N G Return climbs every year Projected claims avoided per dollar spent on LINK 2.5x 2.4 – 2.6x range Y E A R 1 Direct care savings 3.3x 3.1 – 3.5x range Y E A R 2 Smarter referrals 3.9x 3.7 – 4.3x range Y E A R 3 Fewer hospital stays 4.2x 3.9 – 4.6x range Y E A R 4 Mature program Break - even is 1.0x; every year clears it. Modeled on a manufacturing employer’s actual medical claims, three scenarios, pharmacy excluded. T H E R E P O R T I N G You’ll see it happen Clear numbers on a regular rhythm, from a team that acts on them. 1 S A M E D A Y Issue escalation Every issue gets an owner and a same - day response. 2 M O N T H L Y Utilization reporting Appointments by care type, utilization trends and chronic disease engagement. 3 Q U A R T E R L Y Business reviews Clinical leadership walks through workforce health risks and outcomes with you. 4 S E M I - A N N U A L ROI reports Cost avoidance and savings by category, health trends and performance vs. benchmarks. Y O U R T E A M ✓ Named account lead ✓ Outreach - first approach ✓ Clinician - led reviews ✓ Employee feedback built in Data tells the story. LINK gives you the numbers, the context, and the team to act on them — every single month. Page 38 of 105 Two Paths Forward Portage County — Introductory pricing to experience the full LINK model. LINK Basic Starting at $35.00 per member / month What's included: ✓ Unlimited primary & urgent care ✓ Mental health services ✓ After - hours care line ✓ Same/next - day appointments ✓ No copays — ever Labs, X - rays, vaccines, drug testing, & pre - employment billed separately at LINK wholesale rates. LINK Comprehensive Starting at $50.00 per member / month Everything in Basic, plus: ✓ Labs & vaccines included ✓ On - site X - ray included ✓ Health coaching included ✓ Work comp & pre - employment ✓ Monthly reporting & analytics *Advanced imaging, high - cost labs/vaccines over $100 & 3rd party referrals billed separately. Introductory pricing valid through December 31, 2026 and subject to change in 2027. · Same flat rate per member — employees, s pouses, and dependents. Portage County Offer $32 PMPM Portage County Offer $48 PMPM Page 39 of 105 L e t ' s T a l k Questions & Answers We appreciate your time today. No question is too big or too small. LINK Healthcare · katie@linkhealth.care · 715.297.2258 · www.linkhealth.care CTI · sales@crystaltraininginstitute.com · 715.693.8908 · www.ctiworkplacewellness.com Page 40 of 105 Transmission of material in this release is embargoed until USDL-26-1496 8:30 a.m. (ET) Friday, September 11, 2026 T echnical information: (202) 691-7000 • cpi_info@bls.gov • www.bls.gov/cpi Media contact: (202) 691-5902 • PressOffice@bls.gov CONSUMER PRICE INDEX – AUGUST 2026 The Consumer Price Index for All Urban Consumers (CPI-U) increased 0.4 percent on a seasonally adjusted basis in August after rising 0.1 percent in July, the U.S. Bureau of Labor Statistics reported today. Over the last 12 months, the all items index increased 3.4 percent before seasonal adjustment. T he index for gasoline rose 3.9 percent in August, accounting for over one third of the monthly all items increase. The index for energy increased 2.1 percent over the month. The shelter index rose 0.3 percent in August after rising 0.1 percent in July. The index for food increased 0.1 percent over the month, as the index for food away from home increased 0.3 percent. T he index for all items less food and energy rose 0.3 percent after increasing 0.2 percent in July. Indexes that increased over the month include communication, lodging away from home, airline fares, education, and used cars and trucks. Conversely, the index for medical care and the index for motor vehicle insurance were among the major indexes that decreased in August. T he all items index rose 3.4 percent for the 12 months ending August as it did for the 12 months ending July. The all items less food and energy index rose 2.4 percent over the year, following a 2.5-percent increase over the 12 months ending July. The energy index increased 16.3 percent for the 12 months ending August. The food index increased 2.7 percent over the last year. NO TE: The Oct and Nov 2025 data values are not available due to the 2025 lapse in appropriations. Page 41 of 105 - 2 - NO TE: The Oct 2025 data values are not available due to the 2025 lapse in appropriations. Table A. Percent changes in CPI for All Urban Consumers (CPI-U): U.S. city average 1 Not seasonally adjusted. Page 42 of 105 x © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only Plan Performance Dashboard Portage County Based on data through August 2026 Page 43 of 105 Executive Overview by Plan Totals (PPO and HDHP) Self Funded Medical Through Aug-26 Key Takeaways (Medical/Rx) Actual cost through 8 month(s) of the Policy Period ending Aug - 26 ran at 91.3% of projected cost, resulting in a po sitive variance of $556,728. (Medical) Total cost ran at $5,822,243 through 8 month(s) of the Policy Period ending Aug - 26, a 0.6% change from $5,787,526 at t he same point in the prior Policy Period. (Medical) Through 8 month(s) of the Policy Period ending Aug - 26, 5 claimant(s) had total claims exceeding 50% of the $140,000 In dividual Stop Loss Deductible with claims totaling $857,610. *Total Cost = Medical Claims + Pharmacy Claims, Less Payments over the individual Stop Loss Deductible ($140,000) + Fixed Co sts (Administration Fees + Stop Loss Premiums) $4,328,543 $183,631 $673,979 Policy Period Claims by band <$70,000 $70,000 - $139,999 $140,000+ $10.7 $9.2 $5.8 $7.3 $8.5 $6.4 146% 108% 91% 2024 2025 2026 Total Cost vs Accrual ($M) Cost Accrual 2 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 44 of 105 3-Year Policy Period Trends by Plan Totals (PPO and HDHP) Self Funded Medical Through Aug-26 $1,323 $1,175 $1,170 $463 $351 $315 $1,786 $1,525 $1,485 2024 2025 2026 PEPM Claims by Category Drug Medical 273 261 251 142 147 130 415 408 381 2024 2025 2026 Average Employees by Tier EE Only EE+Dependents $2,141 $1,877 $1,910 $1,470 $1,731 $2,093 146% 108% 91% 2024 2025 2026 PEPM Cost vs Accrual Cost Accrual 94% 90% 89% 6% 10% 11% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2024 2025 2026 Employer Cost Share Employer Cost Employee Cost 3 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 45 of 105 Enrollment Snapshot by Plan Totals (PPO and HDHP) Self Funded Medical Through Aug-26 410 410 412 404 406 386 378 379 1,056 1,036 1,038 1,014 1,026 985 968 979 4Q 24 1Q 25 2Q 25 3Q 25 4Q 25 1Q 26 2Q 26 #N/A Policy Period Average Enrollment by Quarter Employees Members 248 65% 133 35% Policy Period Average Employees by Plan Name Portage Cty HDHP Portage Cty PPO 130 251 148 262 EE Only EE+Family Policy Period Average Employees by Tier Jan 26 - Aug 26 Jan 25 - Aug 25 4 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 46 of 105 Claims Trending by Plan Totals (PPO and HDHP) Self Funded Medical Through Aug-26 $1,932 $2,539 $2,282 $2,358 $1,574 $1,434 $1,934 $2,022 $1,549 $2,009 $1,816 $1,804 $1,898 $1,849 $2,253 $2,400 $1,768 $1,747 $2,243 $2,351 $2,000 $1,840 $1,691 $1,656 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Oct-25 Nov-25 Dec-25 Jan-26 Feb-26 Mar-26 Apr-26 May-26 Jun-26 Jul-26 Aug-26 PEPM Cost vs Accrual Cost Accrual $2,037 $1,297 $1,506 $1,487 $1,815 $1,491 $1,638 $1,248 $1,582 $1,526 $1,575 $1,608 $1,562 4Q 24 1Q 25 2Q 25 3Q 25 4Q 25 1Q 26 2Q 26 3Q 26 PEPM Claims by Policy Period Quarter PEPM Claims 12-Month Average 5 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 47 of 105 Cost Comparisons by Plan Totals (PPO and HDHP) Self Funded Medical Through Aug-26 89% 11% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% All PPO and HDHP Policy Period Employer Cost Share Employer Cost Employee Cost $1,485 $1,910 All PPO and HDHP Policy Period PEPM Claims vs Cost Claims Total Cost 6 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 48 of 105 Cost Breakdown by Plan Totals (PPO and HDHP) Self Funded Medical Through Aug-26 Enrollment Average Total Average Total Average Total Employees 381 3,048 409 3,275 (6.9%) (6.9%) Members 977 7,817 1,031 8,247 (5.2%) (5.2%) Claims PEPM Total PEPM Total PEPM Total Medical $1,386 $4,226,001 $1,312 $4,297,080 5.7% (1.7%) Drug $315 $960,151 $343 $1,123,598 (8.2%) (14.5%) Claims over ISL ($216) ($659,211) ($240) ($785,114) (9.8%) (16.0%) Total Claims $1,485 $4,526,942 $1,415 $4,635,563 4.9% (2.3%) Funding PEPM Total PEPM Total PEPM Total H.S.A Contributions $45 $136,042 $40 $131,625 11.1% 3.4% Total Funding $45 $136,042 $40 $131,625 11.1% 3.4% Expenses PEPM Total PEPM Total PEPM Total Admin. Fees $5 $15,819 $4 $13,755 23.6% 15.0% Stop Loss Fees $375 $1,143,440 $307 $1,006,583 22.1% 13.6% Total Expenses $380 $1,159,259 $312 $1,020,338 22.1% 13.6% Cost Totals PEPM Total PEPM Total PEPM Total Total Cost $1,910 $5,822,243 $1,767 $5,787,526 8.1% 0.6% Employee Contributions ($212) ($646,107) ($184) ($601,605) 15.4% 7.4% Employer Cost $1,698 $5,176,136 $1,583 $5,185,921 7.2% (0.2%) Large Claims PEPM Total PEPM Total PEPM Total Claims <$70K $1,420 $4,328,543 $1,263 $4,136,359 12.4% 4.6% Claims $70K+ $281 $857,610 $392 $1,284,319 (28.3%) (33.2%) # Claimants $70K+ Average per Claimant 70K+ Jan 2026 - Aug 2026 Jan 2025 - Aug 2025 % Change $171,522 $160,540 6.8% 5 8 (37.5%) 7 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 49 of 105 Expected Accrual Assessment Self Funded Medical Through Aug-26 Plan Name All Lives Total Cost Accrual Var ($) % Lives Total Cost Accrual Var ($) % Portage Cty PPO All 1,065 $2,873,235 $2,323,290 ($549,945) 124% 1,147 $2,879,305 $2,053,496 ($825,809) 140% Portage Cty HDHP All 1,983 $3,608,219 $4,055,681 $447,463 89% 1,872 $3,244,251 $3,208,176 ($36,075) 101% Stop Loss All 0 ($659,211) $0 $659,211 0% 0 ($785,114) $0 $785,114 0% None None 0 $0 $0 $0 0% 0 $0 $0 $0 0% None None 0 $0 $0 $0 0% 0 $0 $0 $0 0% Total 3,048 $5,822,243 $6,378,971 $556,728 91% 3,019 $5,338,442 $5,261,671 ($76,770) 101% Current Policy Period (Jan 26 - Aug 26) Prior Policy Period (Jan 25 - Aug 25) $5,822,243 $5,338,442 $6,378,971 $5,261,671 91% 101% Current Policy Period (Jan 26 - Aug 26) Prior Policy Period (Jan 25 - Aug 25) Total Cost vs Expected Accrual Total Cost Accrual 8 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 50 of 105 Large Claims - Current Stop Loss Policy Year Self Funded (Incurred Jan-26 to Aug-26, Paid through Aug-26) Claimants $70K+ 2 1 ID Internal Claimant ID Plan Name Diagnosis Jul-26 Aug-26 Total Claims ISL Threshold Claims over ISL Claims after Adjustments 1 2026_3 Stop Loss Congenital Malformations Card Septa $26,512 $13,869 $284,286 $140,000 ($144,286) $140,000 2 2026_2 Stop Loss Congen Malform Aortic Mitrl Valves $988 $197 $218,679 $140,000 ($78,679) $140,000 3 2026_1 Stop Loss Malignant Neoplasm Of Brain $12,482 $18,571 $171,014 $140,000 ($31,014) $140,000 4 2026_5 Stop Loss Crohns Disease Regional Enteritis $0 $107,672 $107,672 $140,000 $0 $107,672 5 2026_4 Stop Loss Other And Unspecified Myopathies $0 $0 $75,959 $140,000 $0 $75,959 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Show Total $39,982 $140,310 $857,610 $700,000 ($253,979) $603,631 9 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 51 of 105 Large Claims - Prior Stop Loss Policy Year Self Funded (Incurred Jan-25 to Dec-25, Paid through Aug-26) Claimants $70K+ 2 1 ID Internal Claimant ID Plan Name Diagnosis Jul-26 Aug-26 Total Claims ISL Threshold Claims over ISL Claims after Adjustments 1 2025_2 Stop Loss Abdominal And Pelvic Pain $0 $0 $611,801 $140,000 ($471,801) $140,000 2 2025_4 Stop Loss Encounter For Other Aftercare $20,912 $0 $424,269 $140,000 ($284,269) $140,000 3 2025_7 Stop Loss Flu D/T Oth Id Influenza Virus ($22) $0 $377,008 $140,000 ($237,008) $140,000 4 2025_3 Stop Loss Livebrn Infnt Accrd Place Brth&Type $0 $0 $324,114 $140,000 ($184,114) $140,000 5 2025_9 Stop Loss Malignant Neoplasm Of Brain $0 $0 $252,973 $140,000 ($112,973) $140,000 6 2025_16 Stop Loss Spondylosis $0 $0 $146,967 $140,000 ($6,967) $140,000 7 2025_5 Stop Loss Other Benign Neoplasms Of Skin $0 $0 $138,344 $140,000 $0 $138,344 8 2025_14 Stop Loss Other Spondylopathies ($1,224) $0 $124,884 $140,000 $0 $124,884 9 2025_1 Stop Loss Pulmonary Embolism $0 $0 $120,331 $140,000 $0 $120,331 10 2025_6 Stop Loss Malignant Neoplasm Of Breast $0 $0 $109,552 $140,000 $0 $109,552 11 2025_23 Stop Loss Other Demyelinating Diseases Of Cns $0 $0 $104,725 $140,000 $0 $104,725 12 2025_11 Stop Loss Sleep Disorders $0 $0 $98,964 $140,000 $0 $98,964 13 2025_20 Stop Loss Ulcerative Colitis ($301) $0 $91,246 $140,000 $0 $91,246 14 2025_12 Stop Loss Other Diseases Of Esophagus $0 $0 $87,703 $140,000 $0 $87,703 15 2025_13 Stop Loss Enc Screening Malignant Neoplasms $0 $0 $81,700 $140,000 $0 $81,700 16 2025_15 Stop Loss Enc Gen Exam No Complaint Suspct Dx $0 $0 $81,651 $140,000 $0 $81,651 17 2025_18 Stop Loss Enc Screening Malignant Neoplasms $0 $0 $79,374 $140,000 $0 $79,374 18 2025_8 Stop Loss Disloc Sprain Jnt Lig Ank Foot Toe $0 $0 $78,040 $140,000 $0 $78,040 19 2025_19 Stop Loss Crohns Disease Regional Enteritis $0 $0 $75,763 $140,000 $0 $75,763 20 2025_21 Stop Loss Diaphragmatic Hernia $0 $0 $75,026 $140,000 $0 $75,026 21 2025_22 Stop Loss Other Joint Disorder Nec $0 $0 $72,013 $140,000 $0 $72,013 22 2025_17 Stop Loss Atrial Fibrillation And Flutter $0 $0 $71,747 $140,000 $0 $71,747 Hide Show Total $19,366 $0 $3,628,195 $3,080,000 ($1,297,133) $2,331,062 Stop Loss $19,366 $0 $3,628,195 $3,080,000 ($1,297,133) $2,331,062 10 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 52 of 105 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only Medical Experience Detail Portage County Page 53 of 105 Experience Detail by Plan Totals (PPO and HDHP) Self Funded Medical Through Aug-26 Current Policy Period Experience Month Employees Medical Drug ISL Adjustments Total Claims Claims PEPM H.S.A Contributions Admin. Fees Stop Loss Fees Total Expenses Expenses PEPM Total Cost Total Cost PEPM Employee Cost Employer Cost Net Cost PEPM Accrual Accrual PEPM Actual vs Accrual Jan-26 407 $537,109 $71,924 ($60,118) $548,915 $1,349 $17,500 $2,112 $150,956 $153,069 $376 $719,484 $1,768 ($86,970) $632,514 $1,554 $844,550 $2,075 85% Feb-26 375 $683,698 $118,295 ($307,347) $494,646 $1,319 $16,917 $1,946 $141,486 $143,433 $382 $654,995 $1,747 ($79,550) $575,444 $1,535 $788,348 $2,102 83% Mar-26 376 $607,607 $88,617 ($13,378) $682,846 $1,816 $16,917 $1,951 $141,655 $143,607 $382 $843,369 $2,243 ($79,740) $763,629 $2,031 $789,535 $2,100 107% Apr-26 376 $671,674 $122,574 ($70,574) $723,674 $1,925 $16,875 $1,951 $141,343 $143,294 $381 $883,843 $2,351 ($79,645) $804,197 $2,139 $788,141 $2,096 112% May-26 379 $544,719 $123,627 ($71,109) $597,237 $1,576 $16,917 $1,967 $141,850 $143,817 $379 $757,971 $2,000 ($80,102) $677,868 $1,789 $791,658 $2,089 96% Jun-26 378 $479,423 $98,332 ($43,213) $534,542 $1,414 $17,083 $1,962 $141,993 $143,955 $381 $695,580 $1,840 ($79,644) $615,937 $1,629 $791,721 $2,094 88% Jul-26 381 $361,687 $181,399 ($60,833) $482,253 $1,266 $17,083 $1,977 $143,125 $145,103 $381 $644,439 $1,691 ($80,679) $563,760 $1,480 $798,187 $2,095 81% Aug-26 376 $340,084 $155,383 ($32,638) $462,830 $1,231 $16,750 $1,951 $141,030 $142,982 $380 $622,562 $1,656 ($79,776) $542,786 $1,444 $786,832 $2,093 79% Total 3,048 $4,226,001 $960,151 ($659,211) $4,526,942 $1,485 $136,042 $15,819 $1,143,440 $1,159,259 $380 $5,822,243 $1,910 ($646,107) $5,176,136 $1,698 $6,378,971 $2,093 91% Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Prior Policy Period Experience Month Employees Medical Drug ISL Adjustments Total Claims Claims PEPM H.S.A Contributions Admin. Fees Stop Loss Fees Total Expenses Expenses PEPM Total Cost Total Cost PEPM Employee Cost Employer Cost Net Cost PEPM Accrual Accrual PEPM Actual vs Accrual Jan-25 409 $404,516 $91,890 $3,342 $499,747 $1,222 $16,292 $1,718 $126,082 $127,799 $312 $643,839 $1,574 ($75,787) $568,052 $1,389 $709,698 $1,735 91% Feb-25 410 $369,290 $126,387 ($51,933) $443,745 $1,082 $16,208 $1,722 $126,228 $127,950 $312 $587,904 $1,434 ($76,154) $511,750 $1,248 $710,758 $1,734 83% Mar-25 411 $768,196 $142,321 ($259,297) $651,221 $1,584 $16,292 $1,726 $125,622 $127,348 $310 $794,860 $1,934 ($75,543) $719,318 $1,750 $708,056 $1,723 112% Apr-25 410 $787,084 $136,009 ($237,636) $685,457 $1,672 $16,292 $1,722 $125,475 $127,197 $310 $828,946 $2,022 ($75,385) $753,561 $1,838 $707,067 $1,725 117% May-25 417 $394,253 $140,753 ($36,327) $498,678 $1,196 $16,917 $1,751 $128,512 $130,263 $312 $645,857 $1,549 ($76,466) $569,392 $1,365 $723,138 $1,734 89% Jun-25 410 $592,003 $182,160 ($95,061) $679,101 $1,656 $16,625 $1,722 $126,228 $127,950 $312 $823,677 $2,009 ($75,110) $748,567 $1,826 $710,402 $1,733 116% Jul-25 403 $454,691 $140,684 ($5,515) $589,861 $1,464 $16,458 $1,693 $123,945 $125,638 $312 $731,957 $1,816 ($73,430) $658,527 $1,634 $697,552 $1,731 105% Aug-25 405 $527,047 $163,393 ($102,687) $587,753 $1,451 $16,542 $1,701 $124,490 $126,191 $312 $730,486 $1,804 ($73,731) $656,754 $1,622 $700,669 $1,730 104% Total 3,275 $4,297,080 $1,123,598 ($785,114) $4,635,563 $1,415 $131,625 $13,755 $1,006,583 $1,020,338 $312 $5,787,526 $1,767 ($601,605) $5,185,921 $1,583 $5,667,341 $1,730 102% Claims Cost Totals Cost Totals Funding Funding Cost vs Accrual Cost vs Accrual Jan 26 - Aug 26 Jan 25 - Aug 25 Claims Expenses Expenses 12 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 54 of 105 Experience Detail by Plan Name (Portage Cty PPO ) Self Funded Medical Through August 2026 Current Policy Period Experience Month Employees Medical Drug ISL Adjustments Total Claims Claims PEPM Admin. Fees Stop Loss Fees Total Expenses Expenses PEPM Total Cost Total Cost PEPM Employee Cost Employer Cost Net Cost PEPM Accrual Accrual PEPM Actual vs Accrual Jan-26 151 $290,235 $69,917 $0 $360,152 $2,385 $784 $56,451 $57,235 $379 $417,387 $2,764 ($51,691) $365,696 $2,422 $323,067 $2,140 129% Feb-26 129 $412,847 $81,574 $0 $494,422 $3,833 $670 $49,921 $50,590 $392 $545,012 $4,225 ($45,422) $499,590 $3,873 $283,882 $2,201 192% Mar-26 130 $186,868 $61,882 $0 $248,750 $1,913 $675 $50,090 $50,765 $390 $299,515 $2,304 ($45,611) $253,903 $1,953 $285,068 $2,193 105% Apr-26 130 $284,994 $86,902 $0 $371,896 $2,861 $675 $50,090 $50,765 $390 $422,661 $3,251 ($45,611) $377,049 $2,900 $285,068 $2,193 148% May-26 132 $218,569 $69,875 $0 $288,445 $2,185 $685 $50,428 $51,113 $387 $339,558 $2,572 ($45,991) $293,567 $2,224 $287,441 $2,178 118% Jun-26 129 $199,201 $68,418 $0 $267,619 $2,075 $670 $49,608 $50,278 $390 $317,897 $2,464 ($45,189) $272,708 $2,114 $282,428 $2,189 113% Jul-26 132 $110,457 $111,076 $0 $221,533 $1,678 $685 $50,740 $51,425 $390 $272,959 $2,068 ($46,224) $226,735 $1,718 $288,895 $2,189 94% Aug-26 132 $129,606 $77,528 $0 $207,134 $1,569 $685 $50,428 $51,113 $387 $258,247 $1,956 ($45,991) $212,256 $1,608 $287,441 $2,178 90% Total 1,065 $1,832,779 $627,172 $0 $2,459,951 $2,310 $5,527 $407,757 $413,284 $388 $2,873,235 $2,698 ($371,730) $2,501,505 $2,349 $2,323,290 $2,181 124% Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Prior Policy Period Experience Month Employees Medical Drug ISL Adjustments Total Claims Claims PEPM Admin. Fees Stop Loss Fees Total Expenses Expenses PEPM Total Cost Total Cost PEPM Employee Cost Employer Cost Net Cost PEPM Accrual Accrual PEPM Actual vs Accrual Jan-25 145 $180,222 $69,413 $0 $249,635 $1,722 $609 $45,894 $46,503 $321 $296,138 $2,042 ($41,933) $254,205 $1,753 $262,079 $1,807 113% Feb-25 147 $89,043 $72,042 $0 $161,085 $1,096 $617 $46,439 $47,056 $320 $208,142 $1,416 ($42,443) $165,699 $1,127 $265,268 $1,805 78% Mar-25 146 $516,403 $95,705 $0 $612,108 $4,193 $613 $45,539 $46,152 $316 $658,260 $4,509 ($41,703) $616,556 $4,223 $260,645 $1,785 253% Apr-25 145 $151,750 $78,076 $0 $229,826 $1,585 $609 $45,392 $46,001 $317 $275,827 $1,902 ($41,545) $234,282 $1,616 $259,656 $1,791 106% May-25 145 $206,067 $73,005 $0 $279,072 $1,925 $609 $45,392 $46,001 $317 $325,073 $2,242 ($41,545) $283,528 $1,955 $259,656 $1,791 125% Jun-25 142 $319,826 $114,016 $0 $433,843 $3,055 $596 $44,449 $45,046 $317 $478,888 $3,372 ($40,683) $438,205 $3,086 $254,268 $1,791 188% Jul-25 138 $178,543 $82,251 $0 $260,794 $1,890 $580 $42,858 $43,437 $315 $304,232 $2,205 ($39,275) $264,957 $1,920 $245,467 $1,779 124% Aug-25 139 $199,802 $89,354 $0 $289,156 $2,080 $584 $43,005 $43,588 $314 $332,745 $2,394 ($39,433) $293,311 $2,110 $246,456 $1,773 135% Total 1,147 $1,841,657 $673,862 $0 $2,515,519 $2,193 $4,817 $358,968 $363,786 $317 $2,879,305 $2,510 ($328,561) $2,550,744 $2,224 $2,053,496 $1,790 140% Cost vs Accrual Jan 25 - Aug 25 Claims Expenses Cost Totals Cost vs Accrual Jan 26 - Aug 26 Claims Expenses Cost Totals 13 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 55 of 105 Experience Detail by Plan Name (Portage Cty HDHP) Self Funded Medical Through August 2026 Current Policy Period Experience Month Employees Medical Drug ISL Adjustments Total Claims Claims PEPM H.S.A Contributions Admin. Fees Stop Loss Fees Total Expenses Expenses PEPM Total Cost Total Cost PEPM Employee Cost Employer Cost Net Cost PEPM Accrual Accrual PEPM Actual vs Accrual Jan-26 256 $246,873 $2,007 $0 $248,881 $972 $17,500 $1,329 $94,505 $95,834 $374 $362,215 $1,415 ($35,279) $326,936 $1,277 $521,483 $2,037 69% Feb-26 246 $270,851 $36,721 $0 $307,571 $1,250 $16,917 $1,277 $91,565 $92,842 $377 $417,330 $1,696 ($34,129) $383,201 $1,558 $504,466 $2,051 83% Mar-26 246 $420,740 $26,734 $0 $447,474 $1,819 $16,917 $1,277 $91,565 $92,842 $377 $557,233 $2,265 ($34,129) $523,104 $2,126 $504,466 $2,051 110% Apr-26 246 $386,679 $35,672 $0 $422,352 $1,717 $16,875 $1,277 $91,253 $92,530 $376 $531,756 $2,162 ($34,034) $497,722 $2,023 $503,073 $2,045 106% May-26 247 $326,150 $53,752 $0 $379,902 $1,538 $16,917 $1,282 $91,422 $92,704 $375 $489,522 $1,982 ($34,111) $455,411 $1,844 $504,217 $2,041 97% Jun-26 249 $280,222 $29,914 $0 $310,136 $1,246 $17,083 $1,292 $92,385 $93,677 $376 $420,897 $1,690 ($34,455) $386,442 $1,552 $509,293 $2,045 83% Jul-26 249 $251,230 $70,323 $0 $321,553 $1,291 $17,083 $1,292 $92,385 $93,677 $376 $432,313 $1,736 ($34,455) $397,858 $1,598 $509,293 $2,045 85% Aug-26 244 $210,478 $77,855 $0 $288,334 $1,182 $16,750 $1,266 $90,603 $91,869 $377 $396,952 $1,627 ($33,785) $363,167 $1,488 $499,391 $2,047 79% Total 1,983 $2,393,223 $332,979 $0 $2,726,202 $1,375 $136,042 $10,292 $735,683 $745,975 $376 $3,608,219 $1,820 ($274,376) $3,333,842 $1,681 $4,055,681 $2,045 89% Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Visible Prior Policy Period Experience Month Employees Medical Drug ISL Adjustments Total Claims Claims PEPM H.S.A Contributions Admin. Fees Stop Loss Fees Total Expenses Expenses PEPM Total Cost Total Cost PEPM Employee Cost Employer Cost Net Cost PEPM Accrual Accrual PEPM Actual vs Accrual Jan-25 232 $202,646 $15,088 $0 $217,733 $939 $15,875 $974 $71,472 $72,447 $312 $306,055 $1,319 ($26,672) $279,383 $1,204 $396,910 $1,711 77% Feb-25 231 $266,745 $42,698 $0 $309,442 $1,340 $15,792 $970 $71,074 $72,044 $312 $397,278 $1,720 ($26,528) $370,750 $1,605 $394,782 $1,709 101% Mar-25 233 $226,361 $37,317 $0 $263,678 $1,132 $15,875 $979 $71,368 $72,346 $310 $351,899 $1,510 ($26,657) $325,242 $1,396 $396,702 $1,703 89% Apr-25 233 $593,360 $51,598 $0 $644,958 $2,768 $15,875 $979 $71,368 $72,346 $310 $733,180 $3,147 ($26,657) $706,523 $3,032 $396,702 $1,703 185% May-25 240 $165,308 $55,244 $0 $220,552 $919 $16,500 $1,008 $74,404 $75,412 $314 $312,464 $1,302 ($27,738) $284,726 $1,186 $412,773 $1,720 76% Jun-25 236 $211,460 $59,815 $0 $271,275 $1,149 $16,208 $991 $73,064 $74,055 $314 $361,539 $1,532 ($27,244) $334,294 $1,417 $405,426 $1,718 89% Jul-25 233 $212,872 $52,434 $0 $265,307 $1,139 $16,042 $979 $72,372 $73,351 $315 $354,699 $1,522 ($26,972) $327,727 $1,407 $401,376 $1,723 88% Aug-25 234 $278,437 $58,823 $0 $337,260 $1,441 $16,125 $983 $72,770 $73,753 $315 $427,138 $1,825 ($27,116) $400,022 $1,709 $403,505 $1,724 106% Total 1,872 $2,157,188 $373,016 $0 $2,530,205 $1,352 $128,292 $7,862 $577,893 $585,755 $313 $3,244,251 $1,733 ($215,584) $3,028,667 $1,618 $3,208,176 $1,714 101% Cost vs Accrual Jan 25 - Aug 25 Claims Funding Expenses Cost Totals Cost vs Accrual Jan 26 - Aug 26 Claims Funding Expenses Cost Totals 14 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 56 of 105 Appendix Disclaimer Additional Revenue Not Included: Charges for Vacant Positions (Cost TBD) and Interest Income Additional Expenses Not Included: EAP Fees, Wellness Program, Wellness Incentives, HR Administrator Expense Reporting Periods Current Policy Period: January 2026 - August 2026 Current Fiscal Period: January 2026 - August 2026 Rolling 12-Months: September 2025 - August 2026 This report may contain data provided to Willis Towers Watson by third-party sources. We urge you to compare the information contained in this report to any information you may receive directly from a third-party data source. You acknowledge and agree that Willis Towers Watson and its affiliated entities disclaim all responsibility for the use, content, accuracy, timeliness and completeness of third-party information and all other data contained in this report. Willis Towers Watson makes no warranty concerning the information in this report. Willis Towers Watson shall not be responsible or otherwise liable for any damages or losses, whether direct, indirect, incidental, special, consequential, or exemplary, that arise or result from the use of this report. 15 © 2026 WTW. All rights reserved. Proprietary and Confidential. For WTW and WTW client use only. Page 57 of 105 Open Recruitments Recruiting Positions Department Start Outpatient Services Supervisor HHS 3/3/26 Night Security Relief HHS/Portage House Ongoing Communication Technician Sheriff 5/26/26 Communication Technician Sheriff 4/15/25 Communication Technician Sheriff 5/8/26 Communication Technician Sheriff 7/8/25 Communication Technician Sheriff 11/7/25 Communication Technician Sheriff 8/11/25 Corrections Officer - Eligibility List Sheriff 8/4/26 Corrections Officer Sheriff 8/4/26 Corrections Officer Jail Sheriff 8/12/16 Corrections Officer Sheriff 8/14/26 Deputy Sheriff - Eligibility List Sheriff 2/5/26 Deputy Sheriff I Sheriff 9/1/26 OCC Communication Technician Sheriff 8/9/22 OCC Corrections Officer Sheriff 11/9/23 Interviewing Dining Site Manager - On Call ADRC 5/28/26 Victim Witness Coordinator DA 9/11/26 Finance Manager Finance 5/15/26 Community Services Program Assistant HHS 7/15/26 Night Security (FT) HHS 3/2/26 Sanitarian (24 hrs/ wk) HHS 4/30/26 Case Manager HHS/Portage House 8/19/26 Communication Technician Sheriff 1/23/25 Corrections Officer - Eligibility List Sheriff 4/22/25 Page 58 of 105 1 Portage County Human Resources 1462 Strongs Avenue Stevens Point, WI 54481 Phone (715) 346-1327 Fax (715) 343-6274 Memorandum To: Human Resources Committee From: Laura Belanger Tess, Human Resources Director Date: September 28, 2026 Re: Quarterly Report of Employees Hired Above Starting Wage Rate and/or Vacation Above New Hire There was one employees who was hired above the starting wage rate and/or vacation during the time frame of July 1, 2026 – September 30, 2026. Note, Communication Technicians are hired at Step 5. Job Class Code Desc Location Code Desc FT/PT Grade Step Hourly Rate COMMUNITY ENGAGEMENT SUPERVISOR HEALTH & HUMAN SERVICES FT 26E 9 36.3006 Blanket Approval to Hire at Step 5 for Communication Technicians COMMUNICATION TECHNICIAN SHERIFF FT 21NE 5 25.0903 This does not include those promoted or transferred to a different position, or those who did not accept a negotiated offer of employment. There were approximately eleven (11) regular employees and four (4) on-call/casual, limited term or seasonal employees, who were hired during that time frame at the starting rate and with New Hire Vacation. If you have any questions, please contact me at 715-346-1369. Thank You. Page 59 of 105 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/28/2026 16:52 User: belangl Program ID: glytdbud Page 1 FOR 2026 13 ORIGINAL ESTIM REV REVISED ACTUAL YTD REMAINING PCT ESTIM REV ADJSTMTS EST REV REVENUE REVENUE USE/COL 110 General 11820000 Human Resources 0000 Future Use 11820000 49270 Transfer from In -34,376 0 -34,376 -24,473.73 -9,902.27 71.2%* 11820000 49300 Fund Balances Ap -100,000 0 -100,000 .00 -100,000.00 .0%* 11820000 51105 Salaries/Wages ( 442,296 0 442,296 291,734.94 150,561.06 66.0% 11820000 51245 Longevity 7,545 0 7,545 .00 7,545.00 .0% 11820000 51305 FICA & Medicare 32,745 0 32,745 20,880.59 11,864.41 63.8% 11820000 51505 Retirement - Cou 32,389 0 32,389 21,001.43 11,387.57 64.8% 11820000 51510 Health Insurance 108,012 0 108,012 68,239.62 39,772.38 63.2% 11820000 51515 Life Insurance - 328 0 328 235.60 92.40 71.8% 11820000 51520 Disability Insur 1,214 0 1,214 883.55 330.45 72.8% 11820000 51525 PEHP 2,250 0 2,250 1,612.50 637.50 71.7% 11820000 51530 Worker's Compens 783 0 783 466.89 316.11 59.6% 11820000 51540 HSA Contribution 2,000 0 2,000 2,000.00 .00 100.0% 11820000 52100 Professional Ser 100,000 0 100,000 8,000.00 11,720.00 88.3% 11820000 52210 Telephone 640 0 640 469.92 170.08 73.4% 11820000 52215 Cellular Service 0 0 0 50.21 -50.21 100.0%* 11820000 52480 Computer Service 38,805 0 38,805 29,103.75 9,701.25 75.0% 11820000 52580 FMLA Administrat 10,751 0 10,751 9,949.26 .68 100.0% 11820000 53100 Office Supplies 500 0 500 192.63 307.37 38.5% 11820000 53105 Office Equipment 5,000 0 5,000 3,453.26 .00 100.0% 11820000 53130 Postage & Shippi 360 0 360 931.99 -571.99 258.9%* 11820000 53140 Photocopying & P 2,803 0 2,803 762.98 2,040.02 27.2% 11820000 53200 Publications Sub 528 0 528 118.93 409.07 22.5% 11820000 53208 Membership & Ass 1,766 0 1,766 1,741.30 24.70 98.6% 11820000 53222 Employment Adver 3,500 0 3,500 6,512.58 -3,012.58 186.1%* 11820000 53230 Conference & Reg 1,120 0 1,120 300.00 820.00 26.8% 11820000 53235 Training - Count 10,000 0 10,000 5,562.50 2,412.50 75.9% 11820000 53236 Training - Depar 500 0 500 247.00 253.00 49.4% 11820000 53305 Mileage 824 0 824 311.32 512.68 37.8% 11820000 53306 Meals 348 0 348 21.34 326.66 6.1% 11820000 53310 Lodging 1,248 0 1,248 236.00 1,012.00 18.9% TOTAL Human Resources 673,879 0 673,879 450,546.36 138,679.84 66.9% TOTAL General 673,879 0 673,879 450,546.36 138,679.84 66.9% TOTAL REVENUES -134,376 0 -134,376 -24,473.73 -109,902.27 TOTAL EXPENSES 808,255 0 808,255 475,020.09 248,582.11 GRAND TOTAL 673,879 0 673,879 450,546.36 138,679.84 66.9% Page 60 of 105 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/28/2026 16:54 User: belangl Program ID: glytdbud Page 1 FOR 2026 13 ORIGINAL ESTIM REV REVISED ACTUAL YTD REMAINING PCT ESTIM REV ADJSTMTS EST REV REVENUE REVENUE USE/COL 110 General 11912000 Employee Benefits 0000 Future Use 11912000 48900 Other Miscellane -2,500 0 -2,500 -2,500.00 .00 100.0% 11912000 49300 Fund Balances Ap -123,104 -60,000 -183,104 .00 -183,104.00 .0%* 11912000 51310 Benefit Payouts 350,000 60,000 410,000 327,275.91 82,724.09 79.8% 11912000 51535 Unemployment 20,000 0 20,000 1,690.17 13,713.44 31.4% 11912000 52141 State Assessment 797 0 797 844.80 -47.80 106.0%* 11912000 52147 Flexible Spendin 5,867 0 5,867 3,797.78 114.46 98.0% 11912000 57330 Recognition 4,690 0 4,690 675.63 4,014.37 14.4% TOTAL Employee Benefits 255,750 0 255,750 331,784.29 -82,585.44 129.7% TOTAL General 255,750 0 255,750 331,784.29 -82,585.44 129.7% TOTAL REVENUES -125,604 -60,000 -185,604 -2,500.00 -183,104.00 TOTAL EXPENSES 381,354 60,000 441,354 334,284.29 100,518.56 GRAND TOTAL 255,750 0 255,750 331,784.29 -82,585.44 129.7% ** END OF REPORT - Generated by Belanger, Laura ** Page 61 of 105 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/28/2026 16:56 User: belangl Program ID: glytdbud Page 1 FOR 2026 13 ORIGINAL ESTIM REV REVISED ACTUAL YTD REMAINING PCT ESTIM REV ADJSTMTS EST REV REVENUE REVENUE USE/COL 730 Health Insurance 73820000 Health Insurance 0000 Future Use 73820000 48110 Interest Income -75,000 0 -75,000 -29,021.29 -45,978.71 38.7%* 73820000 55510 Investment Manag 6,500 0 6,500 4,190.88 2,309.12 64.5% 73820000 59100 Designated for F 27,354 0 27,354 .00 27,354.00 .0% 73820000 59910 Transfer Out to 34,376 0 34,376 24,473.73 9,902.27 71.2% TOTAL Health Insurance -6,770 0 -6,770 -356.68 -6,413.32 5.3% 73823000 Health Insurance 0000 Future Use 73823000 47493 Internal Service -9,967,460 0 -9,967,460 -6,984,612.00 -2,982,848.00 70.1%* 73823000 48692 Internal Service -500,000 0 -500,000 -244,882.08 -255,117.92 49.0%* 73823000 52140 Excess Coverage/ 1,812,569 0 1,812,569 1,142,789.38 -22,632.40 101.2%* 73823000 52141 Assessment Fee/T 3,910 0 3,910 3,946.56 -36.56 100.9%* TOTAL Health Insurance -8,650,981 0 -8,650,981 -6,082,758.14 -3,260,634.88 70.3% 73823020 Health Ins - Medical 0000 Future Use 73823020 52135 Third Party Admi 72,000 0 72,000 930.15 -1,032.10 101.4%* 73823020 52137 Claims 7,062,000 0 7,062,000 4,228,915.33 -405,074.12 105.7%* TOTAL Health Ins - Medical 7,134,000 0 7,134,000 4,229,845.48 -406,106.22 59.3% 73823030 Health Ins - Pharmacy 0000 Future Use Page 62 of 105 PORTAGE COUNTY, WI YEAR-TO-DATE BUDGET REPORT Report generated: 09/28/2026 16:56 User: belangl Program ID: glytdbud Page 2 FOR 2026 13 ORIGINAL ESTIM REV REVISED ACTUAL YTD REMAINING PCT ESTIM REV ADJSTMTS EST REV REVENUE REVENUE USE/COL 73823030 48000 Miscellaneous Re -52,870 0 -52,870 -11,461.03 -41,408.97 21.7%* 73823030 48692 Internal Service -600,000 0 -600,000 -394,591.68 -205,408.32 65.8%* 73823030 52135 Third Party Admi 87,800 0 87,800 38,167.56 32,932.78 62.5% 73823030 52137 Claims 1,853,000 0 1,853,000 918,651.10 3,000.00 99.8% TOTAL Health Ins - Pharmacy 1,287,930 0 1,287,930 550,765.95 -210,884.51 42.8% 73823040 Health Ins - Incentives 0000 Future Use 73823040 51305 FICA & Medicare 10,500 0 10,500 4,347.32 6,152.68 41.4% 73823040 51925 Wellness Incenti 175,000 0 175,000 96,740.00 78,260.00 55.3% 73823040 52120 Medical Services 32,452 0 32,452 25,825.60 1,007.25 96.9% 73823040 53200 Publications Sub 817 0 817 .00 817.00 .0% 73823040 53408 Promotional Mate 425 0 425 .00 425.00 .0% TOTAL Health Ins - Incentives 219,194 0 219,194 126,912.92 86,661.93 57.9% 73824000 Employee Assistance Program 0000 Future Use 73824000 48000 Miscellaneous Re 0 0 0 -20.08 20.08 100.0% 73824000 52581 Employee Assista 16,627 0 16,627 15,828.06 .76 100.0% TOTAL Employee Assistance Program 16,627 0 16,627 15,807.98 20.84 95.1% TOTAL Health Insurance 0 0 0 -1,159,782.49 -3,797,356.16 100.0% TOTAL REVENUES -11,195,330 0 -11,195,330 -7,664,588.16 -3,530,741.84 TOTAL EXPENSES 11,195,330 0 11,195,330 6,504,805.67 -266,614.32 GRAND TOTAL 0 0 0 -1,159,782.49 -3,797,356.16 100.0% ** END OF REPORT - Generated by Belanger, Laura ** Page 63 of 105 1 Belanger, Laura From: Diaz-Velez, Antoni C - DHS <antonic.diazvelez@dhs.wisconsin.gov> Sent: Thursday, September 24, 2026 1:22 PM To: Belanger, Laura Subject: DHS - Extension of Current Civil Rights Compliance Period Caution! This message was sent from outside your organization. Tony Evers Governor Kirsten L. Johnson Secretary State of Wisconsin Department of Health Services Office of Legal Counsel 201 E. Washington Ave. PO Box 7850 Madison, WI 53707-7850 Phone: 608-266-8428 Fax: 608-267-1434 TTY: 711 or 800-947-3529 Executive Offices Memo 2026-01 Date: September 16, 2026 To: Recipients of federal financial assistance through DHS From: Department of Health Services (DHS) Extension of the Current Civil Rights Compliance Period DHS is extending the current Civil Rights Compliance (CRC) period for two calendar years, from January 1, 2022, through December 31, 2026, to January 1, 2022, through December 31, 2028. Page 64 of 105 2 DHS will provide additional information and directions in later communications. The next compliance period will begin January 1, 2029. All recipients of federal financial assistance will need to submit a new CRC Letter of Assurance, and, if applicable, complete a new CRC Plan. Updated instructions and training will be provided before the end of the CRC period. For more information regarding DHS Civil Rights Compliance Requirements, see the DHS Civil Rights: Compliance Information webpages. DHS Office of Civil Rights dhscrc@dhs.wisconsin.gov cc: DHS Division Administrators NOTICE: This email and any attachments may contain confidential information. Use and further disclosure of the information by the recipient must be consistent with applicable laws, regulations, and agreements. If you received this email in error, please notify the sender; delete the email; and do not use, disclose, or store the information it contains. Page 65 of 105 PORTAGE COUNTY MEETING MINUTES HUMAN RESOURCES COMMITTEE PORTAGE COUNTY ANNEX CONFERENCE ROOMS 1 & 2 1462 STRONGS AVENUE STEVENS POINT, WI 54481 Thursday, September 24, 2026 4:00 PM REMOTE ATTENDANCE & COMMENT To attend this meeting by telephone : dial 1-872-242-7813 , after dialing the number you will then be asked to enter in a meeting number. Use the following meeting number: 601 933 261, then press # To attend this meeting by video: https://teams.microsoft.com/meet/260076996598946?p=mM65Ba1FvlBJHeIgbF Page 1 of 3 CALL TO ORDER Committee Members enter Per Diem and Mileage The Human Resources Committee meeting was called to order by M. Jacowski at 04:00 PM Members Present: Larry Raikowski, Matt Jacowski, Jonathan Schlice, Steve Cieslewicz Members Excused: Janell Wehr Staff Attending: L. Belanger Tess, C. Wojchik Others Attending: J. Hake, T. Neuenfeldt, J. Jossie (web), M. Lukas, J. Ostrowski, R. Leach, E. Olson, N. Check (web), S. Kessler, E. Wojcik (web), P. Baker, J. Wills (web) REPORTS 1. Special Meeting Attendance Reports (Portage County Ordinance 3.1.47 & 3.1.48) None PUBLIC NOTICE Members of the public who wish to address the Committee on specific agenda items must register their request at this time, with such comments subject to the public comment ordinance and the reasonable control of the Committee Chair as set forth in Robert’s Rules of Order. None APPROVAL OF MINUTES 2. September 3, 2026 A motion was made by L. Raikowski, seconded by S. Cieslewicz, to approve the minutes from September 3, 2026. Motion to approve carried by voice vote, with no negative votes. DISCUSSION/POSSIBLE ACTION 3. Resolution Transferring Justice Programs and Its Staff into the Health and Human Services Department and Revising the Corresponding Code of Ordinances Sections A motion was made by L. Raikowski, seconded by J. Schlice, to approve the resolution transferring Justice Programs and its staff into the Health and Human Services Department and revising the corresponding Code of Ordinance sections. Motion to approve carried by voice vote, with no negative votes. 4. 2027 New Position and Reclassification Requests L. Belanger Tess stated the document in the packet should reflect an additional 4 hours per week and 0.10 FTE, not an additional 32 hours and 0.20 FTE for the Branch Librarian position. L. Belanger Tess explained this is currently in the 2027 draft County budget. A Page 66 of 105 Human Resources Committee Meeting Minutes September 24, 2026 Page 2 of 3 motion was made by M. Jacowski, seconded by L. Raikowski, to approve the new position of Portage County Public Library - Branch Librarian 28 hours to 32 hours per week contingent upon being included in the 2027 County Executive's budget and Library Board approval. Motion to approve carried by voice vote, with no negative votes. M. Jacowski asked about the position budget impact for the Family Court Commissioner Administrative Associate position, it did not look accurate for an additional 10 hours per week. L. Belanger Tess checked on the number and it should be $14,102 versus $28,330. L. Belanger Tess stated this is currently in the 2027 draft County budget. A motion was made by J. Schlice, seconded by L. Raikowski, to approve the new position of Family Court Commissioner - Administrative Associate III 20 hours per week to 30 hours per week contingent upon being included in the 2027 County budget. Motion to approve carried by voice vote, with no negative votes. L. Belanger Tess stated the Finance Manager position is currently not in the 2027 draft County budget but due to fiscal restraints, not based on the merit of the request. L. Belanger Tess explained if the Human Resources Committee approved the position and funding became available the position could be added in 2027, if the Human Resources Committee did not approve the position it would need to go through the out of sequence process to be added in 2027, and if the Human Resources Committee approved the position but it was not included in the 2027 budget the position would not be added. A motion was made by S. Cieslewicz, seconded by L. Raikowski, to approve the new position of Finance Department - Finance Manager contingent upon being included in the 2027 County budget. Motion to approve carried by voice vote, with no negative votes. L. Belanger Tess stated this position is in the 2027 draft budget using fund balance. This approval is for one additional year. A motion was made by L. Raikowski, seconded by J. Schlice, to approve the new position of Human Resources Department - Human Resources ERP Implementer contingent upon being included in the 2027 County budget. Motion to approve carried by voice vote, with no negative votes. L. Belanger Tess stated this position is included in the 2027 draft County budget with funding provided by the consortium (grant funding). A motion was made by S. Cieslewicz, seconded by L. Raikowski, to approve the new position of Health and Human Service Department - Economic Support Specialist contingent upon being included in the 2027 County budget. Motion to approve carried by voice vote, with no negative votes. L. Belanger Tess stated this reclassification request is in the 2027 draft County budget. A motion was made by J. Schlice to approve the reclass of Portage County Library - Library Associate to Library Specialist contingent upon being included in the 2027 County budget and Library Board recommendation for approval. Chair Jacowski called for a second. Chair Jacowski called for a second. Motion failed for lack of a second. L. Belanger Tess stated this reclassification is not in the 2027 draft County budget. A motion was made by L. Raikowski, seconded by S. Cieslewicz, to have the Circuit Court Branch 2 - Judicial Assistant reclassification request be addressed as part of the current salary study. Motion to approve carried by voice vote, with no negative votes. L. Belanger Tess stated the reclassification for the Chief Deputy Treasurer is not included in the 2027 draft County budget. Chair Jacowski stated a condition for the Chief Deputy Treasurer reclassification request, when it was approved by amendment at the County Board last year, was that the position would be placed at the grade as determined by the salary study if lower than what was approved. Chair Jacowski recommended the Human Resources Committee not make any motion regarding this reclassification request so there is not a conflict with the motion that was made at the County Board last year. Chair Jacowski called for a motion. Chair Jacowski called for a motion. No action was taken due to lack of a motion. L. Belanger Tess explained, per the Director who made the reclassification request, there would be no need for a reclassification if the Justice programs was moved to Health and Human Services, which is currently being considered. Chair Jacowski called for a motion. Chair Jacowski called for a motion. Not action was taken due to lack of a motion. L. Belanger Tess stated the Facilities reorganization request is currently in the 2027 draft County budget. A motion was made by J. Schlice, seconded by M. Jacowski, to approve the reorganization of the following Facilities Department positions: three Maintenance Technician positions, grade 21, to three Maintenance Technician Specialist positions, grade 24, contingent upon being included in the 2027 County budget; Equipment Technician/Groundskeeper position, grade 21, to Equipment Technician/Groundskeeper position, grade 24, contingent upon being included in the 2027 County budget and final grade recommendation by McGrath; two Custodian positions, grade 16, to two Utility Worker positions, grade 18, contingent upon being included in the 2027 County budget and final grade recommendation by McGrath; and three Seasonal Custodian positions, grade 16, to Seasonal Custodian position(s) totaling 1040 hours, grade 16 contingent upon being included in the 2027 County budget. Motion to approve carried by voice vote, with no negative votes. L. Belanger Tess stated the Sheriff's Office reorganization is included in the 2027 draft County budget. A motion was made by S. Cieslewicz, seconded by L. Raikowski, to approve the reorganization of the following Sheriff's Office positions contingent upon being included in the 2027 County budget: one Juvenile Detention Superintendent position, grade 27E, to one Corrections Sergeant position, grade 26, with an effective date to be in line with organizational changes in the Juvenile Detention Facility; one Corporal Page 67 of 105 Human Resources Committee Meeting Minutes September 24, 2026 Page 3 of 3 position, grade 24NE, to one Corrections Sergeant position, grade 26, with an effective date to be in line with organizational changes in the Juvenile Detention Facility; and one Corrections Officer position, grade 21, to one Corporal position, grade 24NE. Motion to approve carried by voice vote, with no negative votes. 5. Human Resources Department 2027 Budget Accomplishments, Initiatives and Performance Measurements • Human Resources Department • Health Plan NEXT MEETING DATE 6. Thursday, October 1, 2026 at 5:00 p.m. ADJOURNMENT The meeting adjourned at 5:03 p.m. by call of the Chair. Page 68 of 105 healthsource-solutions.com ©2026 HealthSource Solutions Incentive structure & program design COMPANY Details Program Dates Plan Year: January 1 – December 10 (2nd Friday). Biometrics ends 12/3, all other challenges end 12/10 Cash out by 12/31/2027 HRA: 1/1/2027 – 12/10/2027 Biometrics: 1/1/2027 – 12/3/2027 Schedule Button: align to biometrics Physician Forms: align to biometrics Eligibility ☒Employee On Plan: Rewards Mall ☐Employee Off Plan: Choose an item. ☒Spouse On Plan: System only ☒Spouse Off Plan: System ☐Dependent On Plan: Choose an item. ☐Dependent Off Plan: Choose an item. Family Invite: On Currency & Ratio points 1 point = 1 dollar Grace Period On Custom Activities Count (identified below in blue) Summer Walking Challenge (1) Incentive Structure Custom Rewards Mall (HSA or CASH/Payroll contribution) New Hires n/a Annual // Default Featured Section Quarterly challenges Rewards Mall Details (if applicable) Min & Max Spend Per Role ☒Employee On Plan: $600 ☐Employee Off Plan: ☐Spouse On Plan: ☐Spouse Off Plan: ☐Dependent On Plan: ☐Dependent Off Plan: Gift Cards Selected: Custom: HSA & CASH $120, $240, $360, $480 & $600 Portage County Page 69 of 105 healthsource-solutions.com ©2026 HealthSource Solutions Incentive structure & program design Program Information Displays under announcement banners when navigating to the ‘notifications’ page. Rewards requested will be paid out, the second payroll of the following month. For example, rewards payout requested on May 2nd will be paid out the second payroll of June. Success Plan (up to 5 levels, 10 steps) Multiple Success Plans: no Applicable Users / Filters: Employee On Plan Email users when they complete each level: yes Email users when they complete all requirements: no Level: Reward Level must be completed to access the rewards mall: Yes Step Type Notes: Section Name & #, Challenge Name, Point # Challenge $120 Cash or HSA Biometric Screening Challenge Health Assessment Points 120 Level: Reward Level must be complete to access rewards mall: N/A Step Type Notes: Section Name & #, Challenge Name, Point # Points $240 Cash or HSA 240 Level: Reward Level must be complete to access rewards mall: N/A Step Type Notes: Section Name & #, Challenge Name, Point # Points $360 Cash or HSA 360 Level: Reward Level must be complete to access rewards mall: N/A Step Type Notes: Section Name & #, Challenge Name, Point # Points $480 Cash or HSA 480 Level: Reward Level must be complete to access rewards mall: N/A Step Type Notes: Section Name & #, Challenge Name, Point # Points $600 Cash or HSA 600 Page 70 of 105 healthsource-solutions.com ©2026 HealthSource Solutions Incentive structure & program design Sections & Activities Baseline Activities Completion of a Biometric Screening and the Health Assessment are required to earn the Wellness Incentive. Challenges Reward (Partial credit) Notes (eligibility) Features (Message board, leaderboard, FAQs, emails) Tracker (Approval) Health Assessment 50 Due 12/10 Biometric Screening 100 Due 12/3 EHS (Spring Onsite & Physician Forms) Preventive Care Complete annual exams and submit proof to earn credit toward your wellness incentive. Challenges Reward (Partial credit) Notes (eligibility) Features (Message board, leaderboard, FAQs, emails) Tracker (Approval) Dental Exam 100 1 submission Approval, Submit Proof Preventive Exam 100 Do not submit your biometric screening form. Approval, Submit Proof Be Portage County Participate in activities that uplift opportunities tied to your community, benefits and personal goals. Challenges Reward (Partial credit) Notes (eligibility) Features (Message board, leaderboard, FAQs, emails) Tracker (Approval) Right Weigh (track weight monthly) 60 // 5 each Blood Pressure (track BP monthly) 60 // 5 each WRS Webinars 25 View at least 3 on-demand videos to explore Portage County’s retirement Self-Report // Approval Page 71 of 105 healthsource-solutions.com ©2026 HealthSource Solutions Incentive structure & program design annuity plan through ETF at https://etf.wi.gov/education/videos Walk Bike Run 50 Upload photo of event or registration Self-Report // Approval Blood Drive 25 Comment date & location of donation. Self-Report // Approval Portage County EAP 50 Watch a monthly webinar from EAP services K:\Human Resources\3 - Benefits Information\EAP\Setting Up EAP Counseling Sessions.pdf Self-Report // Approval Sword: Bloom (Pelvic floor PT) and/or Thrive (Digital PT) ?? Complete X Sessions? Self-Report // Approval LARK: Weight Management Program & Diabetes Prevention 75 Upload photo of your milestone completion Self-Report // Approval Challenge Yourself Complete annual exams and submit proof to earn These activities are around different pillars of wellbeing and will be available for participants to complete anytime throughout the program year. toward your wellness incentive. Challenges Reward (Partial credit) Notes (eligibility) Features (Message board, leaderboard, FAQs, emails) Tracker (Approval) Physical: Move It 100 // 1 point per day 30 minutes of physical activity x 100 days Financial: Retirement Savings Check Up 25 Review Accounts + Update Beneficiaries + Increase Contributions if applicable – keep template language as is. Self-Report // Approval Occupational: Stand Up 25 Check yes for standing, up 30 days Yes/No Social: Volunteer Time 25 Spend 100 minutes giving your time back comment date, location, what you did and how long. Self-Report // Approval Emotional: Family Night 25 6 evenings w/ family or friends over the course of the year. Self-Report, date & what you did. Encourage posting on the message board if comfortable. Self-Report Page 72 of 105 healthsource-solutions.com ©2026 HealthSource Solutions Incentive structure & program design Purpose: Screen Detox 25 Review screen usage and set parameters. Self-Report // Approval Quarterly Company Challenges Find 2 new challenges each quarter that focus on a specific pillar of well-being Challenge Name Dates Reward (partial credit, leader rewards) Notes (Eligibility) Features (Message board, leaderboard, FAQs, emails) Tracker (Approval) Q1: Financial  Course: Budgeting & Saving Courses (6)  Activity: Track Your Spending or Increase Your Savings for 30 days Jan – Mar 25 Each Q2: Mental Health  Course: Treating Anxiety, Anxiety Disorder, Treating Depression, Depression Symptoms  Activity: Mindfulness Master (5 mins daily) (30 days) Apr – Jun 25 Each Mental Health Month (MAY) Q3: Nutrition  Course: Nutrition Curriculum  Activity: Snack Time (30 days) Jul – Sep 25 Each 5 Courses Q4: Diabetes Awareness  Course: Diabetes Basics + Reduce the Risks  Activity: Beat Sweets (30 days) Oct – Nov 25 Each National Diabetes Month (NOV) Complete 5 courses Page 73 of 105 healthsource-solutions.com ©2026 HealthSource Solutions Incentive structure & program design Do It Your Way! (Personal & Peer Challenges) Turn your health assessment results into action. Take on a habit from your Wellbeing Insight’s red or yellow categories. Choose a challenge from the library or create your own. Settings Notes Turn on Section Yes Allow Peer to Peer Yes Reward per challenge: 5 Points Maximum Number of Challenges: 12 Special date parameters no Any removed challenges? no Only allow user to get credit for completing a challenge once? No Allow custom challenges? No OTHER SET-UP OPTIONS | Resource Hub, Featured Section, Program Info Resources Section Header: Custom Logo Resources Description Link/ Document Filters No Anthem Portage County Health Plan Administrator https://www.anthem.com/ All No Delta Dental Portage County Dental Plan Administrator https://www.deltadentalwi.com/s/ All No Supportlinc Employee Assistance Program https://www.supportlinc.com All No Nationwide Portage County Deferred Compensation Administrator https://www.nrsforu.com/iApp/tcm/nrsforu/index.jsp All Section Header: Wellness Resources Page 74 of 105 Portage County: Incentive Structure & Program Design Details Plan Year Dates (including date specifics for challenges vs. rewards): January 1 – December 11, 2026 (2nd Friday in December Update: Changed deadline for biometrics only to 12/04/2026 to allow enough time for processing as there were issues in getting biometrics submittals approved by 2025 deadline due to holidays and higher volume of requests to EHS at end of the year Eligibility  Employee On Plan: Rewards  Employee Off Plan: Choose an item.  Spouse On Plan: System  Spouse Off Plan: System  Dependent On Plan: Choose an item.  Dependent Off Plan: Choose an item. Family Invite: On Currency & Ratio: Points Incentive Structure: HSA Contribution (those on HDHP) Cash/Payroll Contribution New Hires: n/a Annual // Default Featured Section: Page 75 of 105 Success Plan (up to 5 levels, 10 steps)  Email users when they complete each level: yes  Email users when they complete all requirements: no Level: Bronze Reward: Level must be completed to access the rewards mall: Yes Step Type Reward Notes: Section Name & #, Challenge Name, Point # Challenge $120 Cash or HSA Biometric Screening Challenge Health Assessment Points 120 Level: Reward: Level must be complete to access rewards mall: Choose an item. Step Type Reward Notes: Section Name & #, Challenge Name, Point # Points $240 Cash or HSA 240 Level: Reward: Level must be complete to access rewards mall: Choose an item. Step Type Reward Notes: Section Name & #, Challenge Name, Point # Points $360 Cash or HSA 360 Level: Reward: Level must be complete to access rewards mall: Choose an item. Step Type Reward Notes: Section Name & #, Challenge Name, Point # Points $480 Cash or HSA 480 Level: Reward: Level must be complete to access rewards mall: Choose an item. Step Type Reward Notes: Section Name & #, Challenge Name, Point # Points $600 Cash or HSA: 600 Page 76 of 105 Sections & Activities Baseline Activities Completion of a Biometric Screening and the Health Assessment are required to earn the Wellness Incentive. Activity Reward (Partial credit) Notes (eligibility) Features (Message board, leaderboard, FAQs) Tracker (Approval) Health Assessment 50 Biometric Screening 100 EHS (Spring onsite & physician form) Annual Preventive Care Description Activity Reward (Partial credit) Notes (eligibility) Features (Message board, leaderboard, FAQs) Tracker (Approval) Dental Exam 100 Approval, Submit Proof Preventive Exam 100 Approval, Submit Proof Be Portage County These challenges uplift opportunities in your community or as part of your benefits! Activity Reward (Partial credit) Notes (eligibility) Features (Message board, leaderboard, FAQs) Tracker (Approval) Right Weigh 60 // 5 each Blood Pressure 60 // 1 each Diabetes Prevention (LARK) 75 Upload photo of your milestone completion Self-Report // Approval WRS Webinars 25 View at least 3 on-demand videos to explore Portage County’s retirement annuity plan through ETF at https://etf.wi.gov/education/videos Self-Report // Approval Walk Bike Run 50 Upload photo of event or registration Self-Report // Approval Blood Drive 25 Comment date & location of donation. Self-Report // Approval Portage County EAP 50 Watch a monthly webinar from EAP services K:\Human Resources\3 - Benefits Information\EAP\Setting Up EAP Counseling Sessions.pdf Self-Report // Approval Page 77 of 105 TBD Spring Walking Challenge 100 + 50 leaderboard Challenge Yourself These activities are around different pillars of wellbeing and will be available for participants to complete anytime throughout the program year. Activity // Pillar Reward (Partial credit) Notes (eligibility) Features (Message board, leaderboard, FAQs) Tracker (Approval) Physical: Move It 100 // 1 point per day 30 minutes of physical activity x 100 days Financial: Piggy Bank 25 Comment name of advisor + date. Can included deferred comp rep. Self-Report // Approval Occupational: Feedback Loop 50 // 5 per person 10 submissions Self-Report // Approval Social: Hard Times 25 Comment name and date of charity Self-Report // Approval Emotional: Excuse Me 25 Comment the dates accomplished Self-Report // Approval Purpose: New Habit 25 Comment the name of habit and date accomplished Self-Report // Approval Quarterly Company Challenges Description Challenge Name Dates Reward (partial credit, leader rewards) Notes (Eligibility) Features (Message board, leaderboard, FAQs) Tracker (Approval) Q1: Occupational  Healthy U: Work Happier Now + Listening Drives Motivation  Activity: Network Connections Jan-Mar 25 each Complete 5 courses + meet w/ 5 colleagues Q2: Financial  Healthy U: Financial  Activity: Penny Counter) Apr-May 25 each Complete 5 courses + track what you spend for 1 month Page 78 of 105 Q3: Purpose  Healthy U: Stress Management  Activity: Get Smart Jun-Aug 25 each Complete 5 courses + learn for 500 minutes Q4: Physical  Healthy U: H10, Cancer or Safety  Activity: Five Alive Sep-Nov 25 each Complete 5 courses + each 150 servings of fruit & veggies PERSONAL & PEER CHALLENGES // Do It Your Way! Turn your health assessment results into action. Take on a habit from your Health Profile's red or yellow categories. Choose a challenge from the library or create your own. It's time to make a change! Settings Notes Turn on Section YES // NO Allow Peer to Peer YES // NO Reward per challenge: 5 Points Maximum Number of Challenges: 12 Special date parameters No Any removed challenges? No Only allow user to get credit for completing a challenge once? YES // NO Allow custom challenges? YES // NO Page 79 of 105 wtwco.com Updated 2027 Health Plan Projections Portage County © 2026 WTW. Proprietary and Confidential. For WTW and WTW client use only. October 1, 2026 Page 80 of 105 wtwco.com Disclaimer 2 WTW is providing this information to you solely as your consultant and/or your broker (as applicable to our arrangement). The information contained herein is not legal, tax, or medical or other professional advice and should not be relied upon or construed as such. We encourage you to consult with your own legal, tax, medical or other professional advisor as appropriate relating to the contents of this document. This document was prepared for your sole and exclusive use and on the basis agreed by you; it was not prepared for the use by any other party. The information contained herein may contain confidential and propriety information and work product of WTW, and this document and the information contained herein may not be used, reproduced, distributed, or disclosed to third parties without WTW’s prior written consent. WTW owns all rights, title, and interest, including but not limited to all intellectual property and proprietary rights in and to this document and all information contained herein. WTW does not assume any responsibility for or accept any duty of care or liability to any third party who may obtain a copy of this document and any reliance placed by such party on it is entirely at its own risk. Some of the information in this publication may be compiled from third-party sources we consider reliable; however, WTW does not guarantee and are not responsible for the accuracy of such information. WTW does not undertake to update the information included herein after the date on which it is provided to you. Accordingly, readers should be aware that certain content may have changed since the date of this publication. © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. Page 81 of 105 wtwco.com Executive Summary © 2026 WTW. Proprietary and confidential. For WTW and WTW client use only. 3 Page 82 of 105 wtwco.com 4 2027 cost projections Baseline (status quo) projections indicate: • 8.3% rate increase for active medical/Rx plans Key factors to consider: • Medical/Rx market trend rates continue to rise and are again at the highest level in over a decade. Recent surveys suggest current medical/Rx trend rates to be between 8-9% • Historically large claims have had a major impact on Portage County’s plan, especially claims between $75,000-$150,000. 2025 high claims experience did improve slightly. • Results do not include the impact of any plan or program changes Premium equivalent rate increases from prior year for reference: • 20% for medical/Rx plans © 2026 WTW. Proprietary and Confidential. For WTW and WTW client use only. Executive summary Page 83 of 105 wtwco.com Current Plan Performance 5© 2026 WTW. Proprietary and confidential. For WTW and WTW client use only. Page 84 of 105 wtwco.com 6 Current plan year experience • Total costs through August of 2026 are currently running at 91% of budget accrual; while cost was 102% of accrual at the same point in 2025. • The 2025 plan year ended up finishing 8% over budget • Enrollment has remained stable over the past three years but has declined in 2026 with removal of HCC enrollees. Cost comparison to accrual & enrollment © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. Page 85 of 105 wtwco.com Historical experience 7 Cost breakdown PEPM costs through August 2026 are 8.1% higher than at the same point in 2025 down from 18.5% in May. . © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. ***Expected Stop Loss Reimbursement taking into account the current individual stop loss threshold of $140,000 Enrollment Average Total Average Total Average Total Employees 381 3,048 409 3,275 (6.9%) (6.9%) Members 977 7,817 1,031 8,247 (5.2%) (5.2%) Claims PEPM Total PEPM Total PEPM Total Medical $1,386 $4,226,001 $1,312 $4,297,080 5.7% (1.7%) Drug $315 $960,151 $343 $1,123,598 (8.2%) (14.5%) Claims over ISL ($216) ($659,211) ($240) ($785,114) (9.8%) (16.0%) Total Claims $1,485 $4,526,942 $1,415 $4,635,563 4.9% (2.3%) Funding PEPM Total PEPM Total PEPM Total H.S.A Contributions $45 $136,042 $40 $131,625 11.1% 3.4% Total Funding $45 $136,042 $40 $131,625 11.1% 3.4% Expenses PEPM Total PEPM Total PEPM Total Admin. Fees $5 $15,819 $4 $13,755 23.6% 15.0% Stop Loss Fees $375 $1,143,440 $307 $1,006,583 22.1% 13.6% Total Expenses $380 $1,159,259 $312 $1,020,338 22.1% 13.6% Cost Totals PEPM Total PEPM Total PEPM Total Total Cost $1,910 $5,822,243 $1,767 $5,787,526 8.1% 0.6% Employee Contributions ($212) ($646,107) ($184) ($601,605) 15.4% 7.4% Employer Cost $1,698 $5,176,136 $1,583 $5,185,921 7.2% (0.2%) Large Claims PEPM Total PEPM Total PEPM Total Claims <$70K $1,420 $4,328,543 $1,263 $4,136,359 12.4% 4.6% Claims $70K+ $281 $857,610 $392 $1,284,319 (28.3%) (33.2%) Jan 2026 - Aug 2026 Jan 2025 - Aug 2025 % Change Page 86 of 105 wtwco.com Historical experience through August 2026 8 Historical claims trending Total Claims Month Ending R-12 Trend Aug-26 0.1% Feb-26 -2.7% Aug-25 -9.2% Feb-25 -5.1% Medical Claims Month Ending R-12 Trend Aug-26 4.3% Feb-26 3.6% Aug-25 -6.1% Feb-25 -0.9% Rx Claims Month Ending R-12 Trend Aug-26 -15.3% Feb-26 -23.2% Aug-25 -18.9% Feb-25 -16.8% Each data point represents the previous 12 months of paid claims divided by the number of employees enrolled with a one-month lag. Paid claims shown are prior to offsetting for rebates / includes offsets for pharmacy rebates which were allocated by month based on paid pharmacy claim amounts. © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. Page 87 of 105 wtwco.com Data, Methodology and Assumptions 9© 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. Page 88 of 105 wtwco.com Category Assumption Data • Monthly paid medical claims and enrollment reporting provided by Anthem, and monthly paid pharmacy claims reporting provided by Anthem. • In preparing the information contained herein, WTW relied upon this information as being complete and accurate. An audit of the financial and participant data was not performed, but data was compared against monthly carrier reporting for reasonableness • Based on this assessment, WTW believes the information is appropriate for the purpose of these calculations Annual trend • Medical = 7.0% • Pharmacy = 9.0% Experience period(s) • Paid data for September 1, 2023 – August 31, 2024 weighted at 20% • Paid data for September 1, 2024 – August 31, 2025 weighted at 30% • Paid data for September 1, 2025 – August 31, 2026 weighted at 50% Margin • No margin added. Lagged enrollment • Medical enrollment lagged one month • Pharmacy enrollment not lagged by any months Large claims • Adjustments were made per plan for claimants exceeding ISL of $140,000 Pharmacy rebates • Adjustments were made to Prescription Drug totals for historical pharmacy rebates above the monthly credit to admin fees. Data and assumptions 10© 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. Page 89 of 105 wtwco.com Category Assumption Plan administration costs • Prescription Drug Plan admin fee = $7.70 PEPM (Based on estimated annual fees of $35,000) • Care Management Plan fee = $5.19 • Stop loss premium = $486.56 PEPM (+30% increase over current) Account funding • HSA contributions are not included in medical rate calculation 2026 projected enrollment Based on May 2026 enrollment reported by Anthem Estimated 2026 budget Based on current accrual payroll rates (premium equivalent rates) and current enrollment Data and assumptions (continued) 11© 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. Page 90 of 105 wtwco.com Cost Projection and Contribution Options 12© 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. Page 91 of 105 wtwco.com 13 2024 – 2027 Projected medical/Rx spend © 2026 WTW. Proprietary and confidential. For WTW and WTW client use only. • The table above summarizes 2024 and 2025 actual experience vs. the 2026 and initial 2027 premium equivalent rates – 2027 medical/Rx plan costs are expected to increase 8.3% over the current premium equivalent rates – Projected spend on a PEPY basis is a 2.3% annual increase over 2024 actuals and a 9.9% increase over 2025 actuals [1]2026 PE Rates reflect March 2026 enrollment x 2026 premium equivalent rates. This column does not include any actual 2026 claims experience [2]2027 PE Rates reflect March 2026 enrollment x 2027 initial premium equivalent rates Medical/Rx Self-Funded Plan Costs 2024 2025 2026 2027 2024 to 2027 2025 to 2027 2026 to 2027 Actual Actual Premium Equivalent Rates Premium Equivalent Rates % Change (Annual) % Change (Annual) % Change Total Plan Costs Medical Claims (Net of Reimbursements) $6,416,000 $5,752,000 $6,367,000 ▼0.3% ▲5.2% Rx Claims (Net of Rebates & Reimbursements) $2,308,000 $1,718,000 $1,383,000 ▼15.7% ▼10.3% Admin Fees $0 $21,000 $58,000 ▲66.2% Stop Loss Premiums $1,602,000 $1,506,000 $2,200,000 ▲11.2% ▲20.9% Claims Margin n/a n/a $0 Total Plan Cost $10,326,000 $8,997,000 $9,241,000 $10,008,000 ▼1.0% ▲5.5% ▲8.3% Per Participating Employee per Year $24,872 $22,047 $24,577 $26,617 ▲2.3% ▲9.9% ▲8.3% Estimated Number of Participants Enrolled Participants 415 408 376 376 ▼9.4% ▼7.9% Page 92 of 105 wtwco.com Employee premium contributions 2027 Rates and Cost Sharing Totals – 8.3% Rate Increase 14 • Assumes same percentage of cost as current year. © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. 8.3% Total Rate Increase and Maintain Cost Share % Employer Employee Employee # Enrolled Monthly Rates Monthly Cost Cost Per Paycheck (24) % of Total Cost Monthly Cost Cost Per Paycheck (24) % of Total Cost Cost Change Per Month Medical PPO EE Only 42 $1,284.99 $1,079.39 $539.69 84% $205.60 $102.80 16% + $15.76 EE+Family 90 $2,859.30 $2,401.81 $1,200.90 84% $457.49 $228.75 16% + $35.07 Monthly Subtotal 132 $311,307 $261,497 84% $49,810 16% HDHP EE Only 88 $1,194.01 $1,110.42 $555.21 93% $83.59 $41.79 7% + $6.41 EE+Family 159 $2,658.41 $2,472.33 $1,236.16 93% $186.09 $93.04 7% + $14.27 Monthly Subtotal 247 $527,760 $490,817 93% $36,943 7% Monthly Medical Total $839,067 $752,314 90% $86,753 10% Annual Medical Total 379 $10,068,802 $9,027,766 90% $1,041,037 10% Total Cost Employer Cost Employee Cost Monthly Total $839,067 $752,314 $86,753 Annual Total $10,068,802 $9,027,766 $1,041,037 Annual Change over Current $ $771,904 $692,095 $79,809 Annual Change over Current % 8.3% 8.3% 8.3% Page 93 of 105 wtwco.com Employee premium contributions 2027 Rates and Cost Sharing Totals – 10% Rate Increase 15 • Assumes same percentage of cost as current year. © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. 10% Total Rate Increase and Maintain Cost Share % Employer Employee Employee # Enrolled Monthly Rates Monthly Cost Cost Per Paycheck (24) % of Total Cost Monthly Cost Cost Per Paycheck (24) % of Total Cost Cost Change Per Month Medical PPO EE Only 42 $1,305.13 $1,096.30 $548.15 84% $208.82 $104.41 16% + $18.98 EE+Family 90 $2,904.11 $2,439.45 $1,219.72 84% $464.66 $232.33 16% + $42.24 Monthly Subtotal 132 $316,185 $265,595 84% $50,590 16% HDHP EE Only 88 $1,212.72 $1,127.82 $563.91 93% $84.90 $42.45 7% + $7.72 EE+Family 159 $2,700.07 $2,511.07 $1,255.53 93% $189.00 $94.50 7% + $17.18 Monthly Subtotal 247 $536,030 $498,508 93% $37,522 7% Monthly Medical Total $852,216 $764,103 90% $88,113 10% Annual Medical Total 379 $10,226,588 $9,169,238 90% $1,057,350 10% Total Cost Employer Cost Employee Cost Monthly Total $852,216 $764,103 $88,113 Annual Total $10,226,588 $9,169,238 $1,057,350 Annual Change over Current $ $929,690 $833,567 $96,123 Annual Change over Current % 10.0% 10.0% 10.0% Page 94 of 105 wtwco.com Employee premium contributions 2027 Rates and Cost Sharing Totals – 12% Rate Increase 16 • Assumes same percentage of cost as current year. © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. 12% Total Rate Increase and Maintain Cost Share % Employer Employee Employee # Enrolled Monthly Rates Monthly Cost Cost Per Paycheck (24) % of Total Cost Monthly Cost Cost Per Paycheck (24) % of Total Cost Cost Change Per Month Medical PPO EE Only 42 $1,328.86 $1,116.24 $558.12 84% $212.62 $106.31 16% + $22.78 EE+Family 90 $2,956.91 $2,483.80 $1,241.90 84% $473.11 $236.56 16% + $50.69 Monthly Subtotal 132 $321,934 $270,424 84% $51,510 16% HDHP EE Only 88 $1,234.77 $1,148.32 $574.16 93% $86.44 $43.22 7% + $9.26 EE+Family 159 $2,749.16 $2,556.72 $1,278.36 93% $192.44 $96.22 7% + $20.62 Monthly Subtotal 247 $545,776 $507,572 93% $38,205 7% Monthly Medical Total $867,710 $777,996 90% $89,715 10% Annual Medical Total 379 $10,412,526 $9,335,951 90% $1,076,575 10% Total Cost Employer Cost Employee Cost Monthly Total $867,710 $777,996 $89,715 Annual Total $10,412,526 $9,335,951 $1,076,575 Annual Change over Current $ $1,115,628 $1,000,280 $115,347 Annual Change over Current % 12.0% 12.0% 12.0% Page 95 of 105 wtwco.com Employee premium contributions 2027 Rates and Cost Sharing Totals – 8.3% Rate Increase 17 • Assumes PPO Plan Cost Sharing changes to 82% for County and 18% for Employee © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. 8.3% Total Rate Increase with change to 2027 Cost Share for the PPO Plan. PPO Cost share set at 82%/18% split. Employer Employee Employee # Enrolled Monthly Rates Monthly Cost Cost Per Paycheck (24) % of Total Cost Monthly Cost Cost Per Paycheck (24) % of Total Cost Cost Change Per Month Medical PPO EE Only 42 $1,284.99 $1,053.69 $526.85 82% $231.30 $115.65 18% + $41.46 EE+Family 90 $2,859.30 $2,344.63 $1,172.31 82% $514.67 $257.34 18% + $92.25 Monthly Subtotal 132 $311,307 $255,272 82% $56,035 18% HDHP EE Only 88 $1,194.01 $1,110.42 $555.21 93% $83.59 $41.79 7% + $6.41 EE+Family 159 $2,658.41 $2,472.33 $1,236.16 93% $186.09 $93.04 7% + $14.27 Monthly Subtotal 247 $527,760 $490,817 93% $36,943 7% Monthly Medical Total $839,067 $746,088 89% $92,979 11% Annual Medical Total 379 $10,068,802 $8,953,058 89% $1,115,744 11% Total Cost Employer Cost Employee Cost Monthly Total $839,067 $746,088 $92,979 Annual Total $10,068,802 $8,953,058 $1,115,744 Annual Change over Current $ $771,904 $617,388 $154,516 Annual Change over Current % 8.3% 7.4% 16.1% Page 96 of 105 wtwco.com Employee premium contributions 2027 Rates and Cost Sharing Totals – 10% Rate Increase 18 • Assumes PPO Plan Cost Sharing changes to 82% for County and 18% for Employee © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. 10% Total Rate Increase with change to 2027 Cost Share for the PPO Plan. PPO Cost share set at 82%/18% split. Employer Employee Employee # Enrolled Monthly Rates Monthly Cost Cost Per Paycheck (24) % of Total Cost Monthly Cost Cost Per Paycheck (24) % of Total Cost Cost Change Per Month Medical PPO EE Only 42 $1,305.13 $1,070.20 $535.10 82% $234.92 $117.46 18% + $45.08 EE+Family 90 $2,904.11 $2,381.37 $1,190.69 82% $522.74 $261.37 18% + $100.32 Monthly Subtotal 132 $316,185 $259,272 82% $56,913 18% HDHP EE Only 88 $1,212.72 $1,127.82 $563.91 93% $84.90 $42.45 7% + $7.72 EE+Family 159 $2,700.07 $2,511.07 $1,255.53 93% $189.00 $94.50 7% + $17.18 Monthly Subtotal 247 $536,030 $498,508 93% $37,522 7% Monthly Medical Total $852,216 $757,780 89% $94,436 11% Annual Medical Total 379 $10,226,588 $9,093,360 89% $1,133,228 11% Total Cost Employer Cost Employee Cost Monthly Total $852,216 $757,780 $94,436 Annual Total $10,226,588 $9,093,360 $1,133,228 Annual Change over Current $ $929,690 $757,689 $172,001 Annual Change over Current % 10.0% 9.1% 17.9% Page 97 of 105 wtwco.com Employee premium contributions 2027 Rates and Cost Sharing Totals – 12% Rate Increase 19 • Assumes PPO Plan Cost Sharing changes to 82% for County and 18% for Employee © 2025 WTW. Proprietary and Confidential. For WTW and WTW client use only. 12% Total Rate Increase with change to 2027 Cost Share for the PPO Plan. PPO Cost share set at 82%/18% split. Employer Employee Employee # Enrolled Monthly Rates Monthly Cost Cost Per Paycheck (24) % of Total Cost Monthly Cost Cost Per Paycheck (24) % of Total Cost Cost Change Per Month Medical PPO EE Only 42 $1,328.86 $1,089.66 $544.83 82% $239.19 $119.60 18% + $49.35 EE+Family 90 $2,956.91 $2,424.67 $1,212.33 82% $532.24 $266.12 18% + $109.82 Monthly Subtotal 132 $321,934 $263,986 82% $57,948 18% HDHP EE Only 88 $1,234.77 $1,148.32 $574.16 93% $86.44 $43.22 7% + $9.26 EE+Family 159 $2,749.16 $2,556.72 $1,278.36 93% $192.44 $96.22 7% + $20.62 Monthly Subtotal 247 $545,776 $507,572 93% $38,205 7% Monthly Medical Total $867,710 $771,558 89% $96,153 11% Annual Medical Total 379 $10,412,526 $9,258,693 89% $1,153,832 11% Total Cost Employer Cost Employee Cost Monthly Total $867,710 $771,558 $96,153 Annual Total $10,412,526 $9,258,693 $1,153,832 Annual Change over Current $ $1,115,628 $923,023 $192,605 Annual Change over Current % 12.0% 11.1% 20.0% Page 98 of 105 wtwco.com Pricing & Underwriting Disclaimers 20 • The enclosed analyses and illustrations have been prepared for Baird’s human resources and benefits staff under the terms of our engagement with you and is not appropriate for use by other audiences • Actual results will vary from assumptions due to factors including, but not limited to, utilization of services and providers, mix and intensity of services rendered, price increases, provider contracting negotiations, cost-shifting to private payers, demographic and geographic mix of covered members, changes in health status, legislative and regulatory activity, actual design of covered benefits and actual premium equivalent and contribution rates adopted • The Pricing and Underwriting Tool (PUT) used for the results presented in this document develops projected premium equivalent rates, employee contributions, and COBRA rates for self-insured employer health plans (medical, prescription drugs, dental, and vision).The tool develops rates by plan or in aggregate leveraging historic claims, enrollment, and plan design and administrative fee data for an employer.The model allows flexibility to incorporate plan design changes, seasonality and multiple methods of estimating incurred claims amounts from paid claims data • The model(s) used for this analysis is designed specifically for these purposes, and we know of no material limitations that would prevent the model(s) from being suitable for these intended purposes • We are not aware of any material inconsistencies among assumptions used in this work. The model itself does not evaluate any assumptions entered for reasonableness, consistency or probability of occurrence. The calculation and presentation of results relies on the assumptions used and the reasonability of the assumptions selected. The output of the model(s) used in this analysis are considered reasonable based on the aggregation of assumptions used. However, a different set of results could also be considered reasonable based on a range of possible values used for each assumption • The individuals signing or delivering this report have relied on other WTW employees and actuaries who develop, test and maintain each of the proprietary models used for this analysis and have also performed a basic review of assumptions and results to ensure that the models have been set up appropriately and coded correctly. We have not relied on any external experts to develop, review or validate the model(s) used in this analysis • In preparing the results presented in this report, we have relied upon information provided to us regarding plan provisions, plan participants, participant contribution amounts and/or claims data. We have reviewed this information for overall reasonableness and consistency but have neither audited nor independently verified this information. The accuracy of the results presented in this report is dependent upon the accuracy and completeness of the underlying information. We are aware of no errors or omissions that would have a significant effect on the results of our calculations © 2026 WTW. Proprietary and Confidential. For WTW and WTW client use only. Page 99 of 105 1 Portage County Human Resources 1462 Strongs Avenue Stevens Point, WI 54481 Phone (715) 346-1327 Fax (715) 343-6274 Memorandum To: Portage County Human Resources Committee From: Laura Belanger Tess, Human Resources Director CC: Eric Olson, County Executive and Jennifer Jossie, Finance Director Date: September 28, 2026 Re: 2027 Health Insurance Premiums, Premium Contributions, and HSA Contribution Portage County’s Open Enrollment is scheduled for November 2 – November 11, 2026. In order to have everything ready for Open Enrollment rates need to be approved for 2027 for health insurance premiums, health insurance employer contribution, and employer Health Savings Account (HSA) contribution. Any plan design changes also need to be approved. Attached is Willis Towers Watson’s updated 2027 Health Plan Projections based on claims data January through August 2026. The Health Plan Projection provided in July 2026, with claims data January through May 2026, indicated a 10.5% increase in premiums would be needed to cover expected costs in 2027. The Human Resources Committee approved a 12% premium increase for the 2027 Budget Guidelines. The Human Resources Committee also approved changing the PPO Employer Premium contribution from 84% to 82% for the 2027 Budget Guidelines. The updated 2027 Health Plan Projections indicate a 8.3% increase in premiums will be needed to cover expected costs in 2027. Based on this updated information I recommend a 10% increase for 2027 health insurance premiums. As reflected in the August 2026 Plan Performance Dashboard the PPO plan is still experiencing expenses more than what is being collected in premiums by over $500,000. Therefore my recommendation is to change the PPO Employer Premium contribution from 84% to 82% as was approved for the 2027 Budget Guidelines. 1. 2027 Monthly Premiums – 10% increase 2027 High Deductible Health Plan 2027 PPO Plan Family: $2700.08 Family: $2904.11 Single: $1212.72 Single: $1305.13 Page 100 of 105 2 2. Monthly Employer/Employee Premium Contributions for 30 – 40 hours/week, prorated for 25-29 hours per week and 20-24 hours per week: High Deductible Health Plan PPO Plan Employer Contribution: 93% Employer Contribution: 82% Employee Contribution: 7% Employee Contribution: 18% 3. Portage County Health Savings Account Contribution – no change: High Deductible Health Plan Family Plan: $1000 Single Plan: $500 If you have any questions, please contact me at 715-346-1369. Thank You. Page 101 of 105 Cost to Accrual Figures by Plan Portage County PPO vs HDHP 2018 2019 2020 2021 2022 2023 2024 2025 Aug-26 PPO 104% 132% 121% 129% 127% 177% 191% 137% 124% HDHP 62% 63% 79% 123% 79% 109% 128% 114% 89% Total 80% 100% 97% 110% 103% 126% 143% 108% 91% Page 102 of 105 Portage County Health Insurance Fund Analysis updated 06.29.2026 Net Assests (Reserve) Change TOTAL % of Overall Premium Budget Actual Budget Actual Budget Actual Net Assets (Reserves) Actual Expenses % Change 2010 8,310,544 8,625,138 8,310,544 7,611,258 1,013,881 6,900,155 90.66% 3.00% 2011 8,758,898 8,456,926 8,758,898 7,430,655 1,026,272 7,926,427 106.67% 3.00% 2012 8,669,718 8,977,235 8,669,718 10,596,284 (1,619,049) 6,307,378 59.52% 0.00% 2013 8,646,415 8,740,118 9,925,577 9,621,410 (1,279,162) (881,292) 5,426,086 56.40% 0.00% 2014 9,175,487 8,432,315 10,717,602 10,699,672 (1,542,115) (2,267,357) 3,158,729 29.52% 5.00% 2015 9,874,995 8,774,863 10,874,266 8,093,567 (999,271) 681,296 3,840,025 47.45% 8.00% 2016 10,084,024 9,402,417 10,084,024 7,403,804 - 1,998,613 5,838,638 78.86% 9.3%/15.2% 2017 10,968,460 9,443,109 10,968,460 7,631,943 - 1,811,165 7,649,803 100.23% 8.50% 2018 8,002,684 8,775,980 8,002,684 7,505,795 - 1,270,186 8,919,989 118.84% -12.60% 2019 7,350,527 8,328,533 7,663,025 8,050,920 (312,498) 277,613 9,197,602 114.24% -2.00% 2020 7,971,709 8,591,732 9,185,001 9,087,124 (1,213,292) (495,392) 8,702,209 95.76% 0.00% 2021 9,419,126 9,059,058 9,537,126 8,926,906 (118,000) 132,153 8,834,362 98.96% 0.00% 2022 8,612,643 8,303,964 9,961,324 8,549,617 (1,348,681) (245,653) 8,588,709 100.46% 0.00% 2023 8,916,426 9,094,953 10,601,123 11,261,376 (1,684,697) (2,166,423) 6,422,286 57.03% -5.00% 2024 9,022,420 9,530,050 11,981,832 11,851,996 (2,959,412) (2,321,946) 4,100,341 34.60% 0.00% 2025 10,170,000 10,520,103 12,294,782 10,713,054 (2,124,782) (192,951) 3,907,389 36.47% 20.00% 2026 11,195,330 11,167,976 27,354 20.00% 2027 11,618,616 11,681,037 (62,421) 2026 Fund Balance Est Based on 2025 Total Expenses 2,678,263.51 3mths worth of expenses 3,571,018.01 4mths 4,463,772.52 5 mths 5,356,527.02 6 mths the target (1,449,137.79) Diff in current reserves to 6 mths Revenues Expenses Page 103 of 105 RESOLUTION NO. ____________ TO: THE HONORABLE CHAIR AND MEMBERS OF THE PORTAGE COUNTY BOARD OF SUPERVISORS RE: REVISION TO PORTAGE COUNTY CODE OF ORDINANCE SECTION 3.11.9 COUNTY HUMAN RESOURCES POLICY, FRINGE BENEFITS (2) HEALTH INSURANCE WHEREAS, the Human Resources Committee is continuously monitoring and working with the Human Resources Department and Willis Towers Watson, Portage County’s health insurance agent, to review and recommend changes to the health insurance plan to maintain a financially sustainable plan with long-term stability and cost predictability; and WHEREAS, Portage County still offers employees two options for health insurance plans, the Preferred Provider Option (PPO) and the High Deductible Health Plan (HDHP); and WHEREAS, the County has been reviewing the premiums collected for each plan and since 2018, when the plan moved to Anthem Blue Cross Blue Shield for plan administration, the PPO’s plan expenses every year exceeds the premiums that are collected for the plan; and WHEREAS, the Human Resources Committee recommends changing the County contribution for the health premium for full-time employees, which is prorated for part-time employees, effective January 1, 2027, from 84% to 82% for the preferred provider organization (PPO) plan. FISCAL NOTE: No additional appropriation is required for this resolution. This is not a budget adjustment resolution. NOW, THEREFORE, BE IT RESOLVED, that the Portage County Board of Supervisors hereby approves, adopts and enacts the attached amendment to Portage County Code of Ordinance 3.11.9 (2) – Health Insurance. Dated this 20th day of October, 2026. RESPECTFULLY SUBMITTED, PORTAGE COUNTY HUMAN RESOURCES COMMITTEE: Date: October 1. 2026 ___________________________ __________________________ Matt Jacowski, Chair Larry Raikowski ___________________________ ___________________________ Steve Cieslewicz, Vice Chair Janell Wehr ___________________________ Jonathan Schlice Page 104 of 105 Created: 2026-06-27 08:48:50 [EST] (Supp. No. 9) Page 1 of 1 3.11.9 Fringe Benefits. (1) Wisconsin Retirement System (WRS) Retirement Contribution. Portage County shall abide by Wisconsin Statutes and all applicable laws and regulations regarding contributions to the Wisconsin Retirement Fund. (2) Health Insurance: General Provisions. Group health insurance is available to County permanent employees who average a minimum of 20 hours per week. Coverage is effective the first of the month following date of hire contingent upon submission of appropriate election. Any change in status (e.g ., adding newborn child, adding or removing spouse from coverage) must be submitted to the Human Resources Department within 31 calendar days of the date of change. The County may from time to time change the insurance carrier and/or self -fund if it elects to do so. Refer to the health benefit plan booklet for the specific details of the health plan. It is understood that amendments to the Master Plan may be made from time to time for clarification and in accordance with generally accepted insurance industry practices and policies. The Master Plan is on file in the Human Resources Department. The County Executive in consultation with the Human Resources Director will administer the Master Plan. (a) County Premium Contribution. The County's contribution to the health insurance plan shall begin with the effective date of coverage. The amount of the County's contribution shall be as follows: 1. Full-Time Employees: The County agrees to pay the total monthly premium for single and family plans as reflected below: PPO Plan: 84 82 percent High Deductible Health Plan: 93 percent 2. Part-Time Employees. Proration for permanent part-time employee contributions are addressed in Human Resources Policy 3.11.9(11), Permanent Part -Time Employees. 3. Employee Premium Contribution. All employee premium contributions shall be processed through payroll deduction. Employee premium contributions shall be deducted on a pre - tax basis under Section 125 of the Internal Revenue Code, unless an employee makes an annual election to have the contribution deducted post-tax. (b) Continuation of health benefits for Portage County Employees. All Employees covered by the health plan at time of termination. Employees who terminate employment with Portage County shall be eligible to self -pay their insurance premium for the period of time after termination of employment required by state and federal law (i.e. COBRA) and as outlined by the health plan document. (c) Employees on Leave of Absence. Employees on approved leaves of absence shall be permitted to remain on the plan for the duration of their leave of absence. 1. If an employee on a leave of absence is receiving payment for sick pay, vacation pay, or payment of compensatory time for the majority of the month, or is unpaid but approved under the Family Medical Leave Act, their normal deduction for health insurance w ill be continued along with the County's contribution until such time as the employee either exhausts such payments or until the leave terminates. Page 105 of 105