2015-05-15T10:32:51-05:00 2014-06-30 351750664 DAUBY O'CONNOR & ZALESKI LLC 501 CONGRESSIONAL BLVD STE 300 CARMEL IN 46032 990 2013-07-01 237200039 CLARE GARDENS INC CLAR 6304629271 PO BOX 667 WHEATON IL 601890667 SHARI L KOEHLER CFO 6304629271 2015-05-15 1 STEVEN C LEVY P00229331 3178485700 2013 2016-03-07 17:11:31Z SHARI L KOEHLER 26 W 171 ROOSEVELT ROAD WHEATON IL 60187 1918660 0 0928 X N/A X 1972 CO CLARE GARDENS, INC., A WHOLLY OWNED SUBSIDIARY OF FRANCISCAN MINISTRIES, INC., WAS FORMED ON SEPTEMBER 1, 1972 IN ACCORDANCE WITH THE NOT-FOR-PROFIT STATUTES OF THE STATE OF COLORADO FOR THE PURPOSE OF PROVIDING HOUSING FOR LOW - AND MODERATE-INCOME PERSONS IN DENVER, COLORADO, WITH THE ASSISTANCE OF A MORTGAGE INSURED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PURSUANT TO SECTION 221 OF THE NATIONAL HOUSING ACT. 7 2 0 0 0 0 1606862 1608822 261914 295957 113 104 7550 13777 1876439 1918660 106397 4688459 0 0 0 0 0 0 0 1574354 1710024 1680751 6398483 195688 -4479823 3867310 4494762 2888563 7995838 978747 -3501076 X CLARE GARDENS, INC., A WHOLLY OWNED SUBSIDIARY OF FRANCISCAN MINISTRIES, INC., WAS FORMED ON SEPTEMBER 1, 1972 IN ACCORDANCE WITH THE NOT-FOR-PROFIT STATUTES OF THE STATE OF COLORADO FOR THE PURPOSE OF PROVIDING HOUSING FOR LOW - AND MODERATE-INCOME PERSONS IN DENVER, COLORADO, WITH THE ASSISTANCE OF A MORTGAGE INSURED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PURSUANT TO SECTION 221 OF THE NATIONAL HOUSING ACT. 0 0 6173987 4688459 295957 CLARE GARDENS, INC., A WHOLLY OWNED SUBSIDIARY OF FRANCISCAN MINISTRIES, INC., WAS FORMED ON SEPTEMBER 1, 1972 IN ACCORDANCE WITH THE NOT-FOR-PROFIT STATUTES OF THE STATE OF COLORADO FOR THE PURPOSE OF PROVIDING HOUSING FOR LOW - AND MODERATE-INCOME PERSONS IN DENVER, COLORADO, WITH THE ASSISTANCE OF A MORTGAGE INSURED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PURSUANT TO SECTION 221 OF THE NATIONAL HOUSING ACT. 6173987 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 0 0 0 0 0 0 0 0 0 X 7 2 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 X SHARI L KOEHLER 6309096900 26W171 ROOSEVELT ROAD WHEATON IL 60187 X JOHN HOLTZ PRESIDENT 1.00 40.00 X X 0 69739 3645 SEBASTIAN GALAN ASSISTANT TREASURER/DIRECTOR 1.00 40.00 X X 0 58017 9290 SUSAN DILLBERG CHAIR 1.00 40.00 X X 0 281497 118211 SHARI L KOEHLER SECRETARY/TREASURER 1.00 40.00 X X 0 194894 22732 RUTH BOYLE DIRECTOR 1.00 1.00 X 0 0 0 MARY ELLEN FREAS DIRECTOR 1.00 1.00 X 0 0 0 JENNIFER THOMAS DIRECTOR 1.00 40.00 X 0 41470 5928 SR SHIRLEY KRULL DIRECTOR 1.00 1.00 X 0 0 0 PEARL OWCZAREK DIRECTOR 1.00 1.00 X 0 0 0 SUSAN KARRENBAUER ASSISTANT TREASURER 1.00 40.00 X 0 105540 25013 REBECCA FIRESTONE ASSISTANT SECRETARY 1.00 40.00 X 0 137389 20921 SARAH HERZOG KEY EMPLOYEE 1.00 40.00 X 0 442033 56642 JOHN OLIVERIO KEY EMPLOYEE 1.00 40.00 X 0 2716469 229687 0 4047048 492069 0 0 1 0 FRANCISCAN MINISTRIES INC 26W171 W ROOSEVELT RD WHEATON IL 60187 MANAGEMENT AGENT 333791 SECURITAS SECURITY SERVICES USA INC FILE 57220 LOS ANGELES CA 900747220 SECURITY SERVICE PROVIDER 275841 2 1608822 1608822 RENTAL INCOME 531110 295957 295957 295957 104 104 TENANT CHARGES 531110 12690 12690 OTHER REVENUE - MISC. 531110 1067 1067 GARAGE AND PARKING INC 531110 20 20 13777 1918660 295957 0 13881 4688459 4688459 121511 121511 4781 4781 8862 8862 2500 2500 513 513 43955 43955 545338 545338 7026 7026 2002 2002 360333 360333 33346 33346 MANAGEMENT COMPANY EMPL 565816 565816 BAD DEBTS 14041 14041 6398483 6173987 224496 0 232473 429488 24864 12253 1133 45350 7357011 3910210 3232248 3446801 259191 306246 92442 228376 24959 26248 3867310 4494762 144246 211695 21112 22348 2699005 7735819 24200 25976 2888563 7995838 X 978747 -3501076 978747 -3501076 3867310 4494762 -4479823 0 X X 0 1 X 1 1 1 X 1532342 1524902 1558533 1606862 1608822 7831461 212473 261380 247868 261914 295957 1279592 1744815 1786282 1806401 1868776 1904779 9111053 0 0 0 9111053 483 376 164 113 104 1240 483 376 164 113 104 1240 8972 10094 13758 7550 13777 54151 1754270 1796752 1820323 1876439 1918660 9166444 0.99400 0.99400 0.00010 0.00030 X SCHEDULE A, PART III, LINE 12: MISCELLANEOUS INCOME CONSISTS OF TENANT CHARGES, LAUNDRY AND VENDING CHARGES AND OTHER INCOME ITEMS FOR SERVICES PROVIDED FOR THE CONVENIENCE OF THE TENANTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 165548 165548 5264977 2640915 2624062 728001 403908 324093 1198485 865387 333098 3446801 MORTGAGE ESCROW DEPOSITS 27855 C RESTRICTED CASH 215055 C REPAIR ESCROW 63336 C 306246 TENANT SECURITY DEPOSITS 25976 25976 X 1918660 0 1918660 0 1918660 6398483 0 6398483 0 6398483 PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND STATE INCOME TAX AND HAS BEEN CLASSIFIED AS AN OTHER THAN PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE TAXES ON REVENUE AND INCOME HAS BEEN RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GENERALLY, THE FEDERAL AND STATE TAX RETURNS WERE SUBJECT TO EXAMINATIONS FROM THE THREE YEARS AFTER THE LATER OF THE ORIGINAL OR EXTENDED DUE DATE OR THE DATE FILED BY THE APPLICABLE TAX AUTHORITY. 1 FRANCISCAN MINISTRIES INC PO BOX 667 WHEATON IL 601890667 363259684 501 (C) 3 4688459 TO FURTHER THE FUNCTION OF FRANCISCAN MINISTRIES, INC. PART I, LINE 2: WHEATON FRANCISCAN HEALTHCARE AND FRANCISCAN MINISTRIES MAINTAIN FILES AND RECORDS TO MANAGE THE DECISION-MAKING AND AWARD PROCESS FOR ORGANIZATIONS THAT IT PROVIDES COMMUNITY SPONSORSHIP DOLLARS TO. DECISIONS ARE MADE BY A COMMUNITY SPONSORSHIP COMMITTEE WITH LEADERS WHO HOLD POSITIONS IN DIVERSITY, STRATEGIC PLANNING, MISSION SERVICES, MARKETING AND PHILANTHROPY. THE COMMITTEE GENERALLY STRIVES TO SPONSOR ORGANIZATIONS THAT HAVE MISSIONS THAT ALIGN WITH THE MISSION, VISION AND VALUES OF WHEATON FRANCISCAN HEALTHCARE AND/OR FRANCISCAN MINISTRIES. THE COMMITTEE ALSO LOOKS FOR CERTAIN OTHER CRITERIA WHEN DECIDING WHICH ORGANIZATIONS WILL RECEIVE CONTRIBUTIONS, INCLUDING BUT NOT LIMITED TO SUPPORTING HEALTHCARE OR HOUSING RELATED ACTIVITIES WITHIN THE SOUTHEAST WISCONSIN, IOWA, AND ILLINOIS MARKETS, SUPPORTING PROGRAMMING THAT WORK TO FURTHER DIVERSITY AND CULTURAL COMPETENCY, ALIGNING WITH OTHER WFH BUSINESS RELATIONSHIPS OR SERVICE LINES, SUPPORTING STUDENT ACADEMIC ACHIEVEMENT OR WORKFORCE DEVELOPMENT INITIATIVES, AND FINALLY, SUPPORTING ENVIRONMENTAL GREEN INITIATIVES. LEADERS PERIODICALLY MEET WITH REPRESENTATIVES OF SPONSORED ORGANIZATIONS TO DISCUSS OBJECTIVES INCLUDING HOW DOLLARS WILL BE SPENT. ADDITIONALLY, WHEATON FRANCISCAN HEALTHCARE MAY, AT A LATER DATE, ASK FOR DOCUMENTATION IN ORDER TO MONITOR THAT FUNDS WERE SPENT FOR THEIR INTENDED PURPOSE. CURRENTLY, CONFIRMATION LETTERS ARE SENT TO SPONSORED ORGANIZATIONS WHEN AWARD DOLLARS ARE GIVEN, THAT CONFIRM THE DOLLAR AMOUNT AWARDED AND THE INTENDED PURPOSE, WITH A REQUEST THAT THE RECIPIENT ACKNOWLEDGE RECEIPT OF THE FUNDS IN WRITTEN CORRESPONDENCE. FILES ARE MAINTAINED IN THE ORGANIZATIONAL CHANGE AND LEADERSHIP PERFORMANCE DEPARTMENT TO INCLUDE COPIES OF LETTERS OF REQUEST, AWARD AND DENIAL LETTERS, ADDITIONAL DOCUMENTATION IF REQUESTED, ALONG WITH ACKNOWLEDGEMENT RECEIPTS FROM SPONSORED ORGANIZATIONS. 0 1 0 0 0 0 0 0 0 SUSAN DILLBERG CHAIR 0 217994 0 50340 0 13163 0 100228 0 17983 0 399708 0 0 SHARI L KOEHLER SECRETARY/TREASURER 0 166624 0 27370 0 900 0 18287 0 4445 0 217626 0 0 REBECCA FIRESTONE ASSISTANT SECRETARY 0 117181 0 17590 0 2618 0 10998 0 9923 0 158310 0 0 SARAH HERZOG KEY EMPLOYEE 0 320643 0 109400 0 11990 0 33581 0 23061 0 498675 0 0 JOHN OLIVERIO KEY EMPLOYEE 0 992620 0 633600 0 1090249 0 167110 0 62577 0 2946156 0 0 SCHEDULE J, LINE 4B: WHEATON FRANCISCAN SERVICES, INC., ESTABLISHED THE WHEATON FRANCISCAN SERVICES, INC. NON-QUALIFIED BENEFIT RESTORATION PLAN TO PROVIDE SELECTED EMPLOYEES WITH CERTAIN BENEFITS WHICH THEY ARE UNABLE TO RECEIVE UNDER THE QUALIFIED PLAN BECAUSE OF LIMITATIONS ON SUCH QUALIFIED PLANS UNDER SECTIONS 401(A)(17) AND 415(B) OF THE INTERNAL REVENUE CODE. THIS PLAN IS INTENDED TO SATISFY THE SHORT-TERM DEFERRAL EXCEPTION UNDER CODE SECTION 409(A). ACCORDINGLY, THE PARTICIPANT PLAN ACCRUALS ARE CALCULATED AS OF THE LAST DAY OF EACH PLAN YEAR AND PAID AS A TAXABLE DISTRIBUTION TO THE PARTICIPANT IN THAT PLAN YEAR. AT THIS TIME, THERE IS ONE LONG-TERM SENIOR OFFICIAL WHO IS ELIGIBLE FOR BENEFITS UNDER THE PLAN: JOHN OLIVERIO, CHIEF EXECUTIVE OFFICER. UNDER THIS PLAN, JOHN OLIVERIO RECEIVED A 2013 TAXABLE PAYOUT OF $1,016,267. FORM 990, PART VI, SECTION A, LINE 3 CLARE GARDENS, INC. IS MANAGED BY FRANCISCAN MINISTRIES, INC., A PROFESSIONAL PROPERTY MANAGEMENT COMPANY. FRANCISCAN MINISTRIES, INC. IS RELATED TO THE ORGANIZATION DUE TO THE FACT THAT IT IS THE SOLE MEMBER OF CLARE GARDENS, INC. FRANCISCAN MINISTRIES, INC. HAS A PROJECT OWNER'S AND MANAGEMENT AGENT'S CERTIFICATION FOR MULTIFAMILY HOUSING PROJECTS WITH THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT. UNDER THIS CERTIFICATION, HUD HAS APPROVED FRANCISCAN MINISTRIES, INC. TO MANAGE THE CLARE GARDENS, INC. COMMUNITY. THE MANAGEMENT CONTRACT ENCOMPASSES THE DAY TO DAY OPERATIONS OF THE PROJECT INCLUDING, BUT NOT LIMITED TO, COLLECTION OF RENTS, MAINTENANCE OF FACILITIES, SUPERVISION OF STAFF, AND ONGOING SUPPORT FOR BOTH THE OWNERS AND TENANTS AS NEEDED IN ORDER TO ESTABLISH A SAFE, SANITARY AND AFFORDABLE ENVIRONMENT. FORM 990, PART VI, SECTION A, LINE 6 CLARE GARDENS, INC. HAS ONE MEMBER WHICH HOLDS SEVERAL RESERVED POWERS OVER CLARE GARDENS, INC. THESE RESERVED POWERS INCLUDE, BUT ARE NOT LIMITED TO, THE ELECTION OF MEMBERS OF THE GOVERNING BODY AND ELECTION OF OFFICERS, APPROVAL OF CERTAIN FINANCIAL EXPENDITURES IN ACCORDANCE WITH POLICY, AND APPROVAL OF BUDGETS AND STRATEGIC PLANS; THESE APPROVALS ARE BASED ON RECOMMENDATIONS FROM THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A PLEASE SEE EXPLANATION FOR PART VI, LINE 6. FORM 990, PART VI, SECTION A, LINE 7B PLEASE SEE EXPLANATION FOR PART VI, LINE 6. FORM 990, PART VI, SECTION B, LINE 11 AFFILIATES OF FRANCISCAN MINISTRIES, INC. USE A MULTIPLE-LEVEL REVIEW PROCESS ON ALL FEDERAL AND STATE INFORMATION AND TAX RETURNS TO ENSURE ACCURATE AND TIMELY FILING FOR ALL ORGANIZATIONS. THE AUDIT FIRM PREPARES ALL 990'S THROUGHOUT THE SYSTEM, AND WORKS WITH THE TAX MANAGER OF WHEATON FRANCISCAN HEALTHCARE/ FRANCISCAN MINISTRIES TO GATHER AND REPORT THE INFORMATION NEEDED. WHEN COMPLETE, THE RETURN IS FIRST REVIEWED BY THE ACCOUNTING MANAGER, WHO FOCUSES ON THE INCOME STATEMENT AND BALANCE SHEET ITEMS, AND ALL SCHEDULES WHERE TRANSACTIONS OF THIS TYPE MIGHT BE REPORTED. IF DISCREPANCIES ARE FOUND, THE ITEM WILL BE CORRECTED PRIOR TO THE NEXT STEP IN THE REVIEW PROCESS. ONCE CLEARED THROUGH ACCOUNTING, A SAMPLING OF RETURNS IS PROVIDED TO THE TAX DEPARTMENT, AND THE TAX MANAGER AND VICE PRESIDENT OF TREASURY AND RISK MANAGEMENT FOCUS THEIR REVIEW ON CONSISTENCY OF REPORTING BETWEEN ALL RETURNS, ACCURACY OF TAX-RELATED INFORMATION, AND EXPLANATION AND UNDERSTANDING OF ANY OUTLIERS. AGAIN, ANY PROBLEMS OR QUESTIONS ARE INVESTIGATED AND CORRECTED BY WORKING WITH THE PREPARER. THE TAX DEPARTMENT AND AUDIT FIRM, UPON COMPLETION OF ALL LEVELS OF REVIEW, WILL SCHEDULE AN APPOINTMENT WITH THE CFO, WHO WILL PERFORM A REVIEW PRIOR TO SIGNING THE RETURN. ONCE SIGNED, THE RETURN IS CLEARED TO PROVIDE TO MEMBERS OF THE BOARD OF DIRECTORS. THE PARENT ORGANIZATION, WHEATON FRANCISCAN SERVICES, INC. HAS DESIGNATED THAT THE FINANCE AND OPERATIONS COMMITTEE REVIEW THE REGIONAL HOLDING COMPANY RETURN. THIS IS A CURSORY REVIEW, WHERE THE 990 IS EXPLAINED AT A HIGH LEVEL BY MANAGEMENT REPRESENTATIVES AND ANY QUESTIONS OR CONCERNS THAT THE BOARD HAVE CAN BE ADDRESSED. AT A LATER DATE, AND PRIOR TO E-FILING, THE FULL BOARD IS PROVIDED ACCESS TO ALL 990'S AND 990-T'S THROUGHOUT THE FRANCISCAN MINISTRIES SYSTEM VIA AN ONLINE PORTAL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. UNDER THAT POLICY, IF AT ANY TIME, AN OFFICER OR DIRECTOR BECOMES AWARE THAT THE BOARD MAY DISCUSS OR ACT UPON ANY TRANSACTION OR ARRANGEMENT WHICH MAY HAVE ANY BEARING OF ANY KIND UPON, OR MAY RELATE IN ANY MANNER TO, A FINANCIAL INTEREST OF THE INDIVIDUAL , THE FINANCIAL INTEREST MUST BE DISCLOSED. ALL ASSOCIATES OF THE ORGANIZATION MUST DISCLOSE A POTENTIAL CONFLICT OF INTEREST AT THE TIME IT ARISES (OR BEFOREHAND IF NOT IN EXISTENCE AT THE TIME OF HIRE). THE DISCLOSURES ARE REVIEWED AND A DETERMINATION IS MADE AS TO WHETHER A CONFLICT OF INTEREST EXISTS AND HOW IT MIGHT BE MANAGED. ADDITIONALLY, AS PART OF AN ANNUAL PROCESS, CONFLICT OF INTEREST QUESTIONS ARE SENT OUT TO ALL OFFICERS, DIRECTORS, AND OTHER INDIVIDUALS IN KEY POSITIONS USING SOFTWARE DESIGNED TO CAPTURE THIS INFORMATION. THE RESPONSES ARE ANALYZED IN ORDER TO DETERMINE INFORMATION ON POTENTIAL CONFLICTS, AS WELL AS INFORMATION ON BUSINESS AND FAMILY RELATIONSHIPS FOR PURPOSES OF ANSWERING CERTAIN QUESTIONS ON IRS FORM 990. RESPONSES TO THESE QUESTIONS ARE REVIEWED BY THE VICE PRESIDENT OF COMPLIANCE AND THE MANAGER OF TAX COMPLIANCE, AND FOLLOW UP ACTION, IF ANY, ARE DOCUMENTED WITHIN THE SOFTWARE. AFTER AN APPROXIMATE 3 AND AGAIN AT 6 WEEKS, NAMES OF ALL NON RESPONDERS ARE COMPILED, AND THESE INDIVIDUALS RECEIVE EITHER AN EMAIL OR LETTER REMINDING THEM TO COMPLETE THE INFORMATION. RESPONSES TO QUESTIONS CONTINUE TO BE REVIEWED AND DOCUMENTED THROUGHOUT THIS TIME PERIOD. APPROXIMATELY 1 MONTH PRIOR TO THE FILING DEADLINE OF IRS FORM 990, RESPONSES TO DATE ARE COMPILED. ANY RESPONSE REQUIRING DISCLOSURE IS ENTERED INTO THE INFORMATION RETURN. THE REMAINING NON RESPONDER NAMES ARE DETERMINED, AND A LETTER, ALONG WITH THE ACTUAL CONFLICT OF INTEREST POLICY, IS SENT TO THE CHAIRPERSON OF EACH BOARD. THE LETTER OUTLINES THE CURRENT NON RESPONDERS, AS WELL AS ANY OFFICER OR BOARD MEMBER THAT HAS DISCLOSED A FINANCIAL INTEREST THAT MIGHT POSE A POTENTIAL CONFLICT OF INTEREST. DEPENDING UPON THE NATURE OF THE FINANCIAL INTEREST AND WORK DONE BY THE BOARD, SEVERAL ACTIONS MAY BE CONSIDERED THE BOARD MEMBER WITH A FINANCIAL INTEREST WOULD NEED TO VOLUNTARILY EXCUSE HIM OR HERSELF FROM THE DELIBERATIONS AND/OR VOTING ON SUCH A MATTER; OR, IF NECESSARY, THE BOARD WOULD DETERMINE THAT THE SUBJECT FINANCIAL INTEREST WAS AN ACTUAL CONFLICT OF INTEREST, IN WHICH CASE THE BOARD MEMBER WOULD BE INFORMED BY THE BOARD CHAIRPERSON THAT HE OR SHE WOULD NOT BE ALLOWED TO VOTE IN ANY SUCH MATTERS DUE TO THIS REAL OR PERCEIVED CONFLICT OF INTEREST. MINUTES OF THE BOARD MEETING WOULD DOCUMENT THIS DECISION PROCESS, AND REFLECT WHATEVER ACTION(S) ARE ULTIMATELY TAKEN. THE BOARD CHAIRPERSON IS ALSO REQUIRED TO DISCUSS WITH NON RESPONDERS THE REPERCUSSIONS OF NOT RESPONDING, AND REQUIRE THE BOARD MEMBER TO COMPLETE THE ANNUAL CONFLICT OF INTEREST DISCLOSURE QUESTIONS BEFORE BEING ALLOWED TO CONTINUE IN ANY BOARD MATTERS. IF THE BOARD MEMBER REFUSES, THE CHAIRPERSON HAS THE AUTHORITY TO DETERMINE THE APPROPRIATE ACTION, INCLUDING, BUT NOT LIMITED TO PROHIBITING THEM FROM PARTICIPATING IN DELIBERATIONS, PREVENTING THEM FROM VOTING, AND/OR REMOVING THEM AS A BOARD MEMBER. FORM 990, PART VI, SECTION C, LINE 19 AFFILIATES OF FRANCISCAN MINISTRIES, INC. PROVIDE UPON REQUEST CERTAIN DOCUMENTS INCLUDING OUR FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS THAT SUPPORT OUR TAX-EXEMPT STATUS, INCLUDING, BUT NOT LIMITED TO, ARTICLES OF INCORPORATION AND BYLAWS. REQUESTS FOR INFORMATION ARE CONSIDERED ON A CASE-BY-CASE BASIS, AND THIS PROCESS IS OUTLINED IN THE PUBLIC DISCLOSURE POLICY. FORM 990, PART VII, SECTION A, LINE 1A, COLUMN B: WHEATON FRANCISCAN HEALTHCARE AND FRANCISCAN MINISTRIES ARE A CONTROLLED GROUP OF RELATED HEALTHCARE AND HOUSING ORGANIZATIONS. AS SUCH, MANY EMPLOYEES WHO ARE AT THE VICE PRESIDENT LEVEL OR ABOVE, OR WHO ARE OFFICERS AND/OR DIRECTORS OF ORGANIZATIONS WHERE WHEATON HAS COMMON BOARDS AND OTHER OVERLAPS, SPEND SIGNIFICANT TIME DEVOTED TO TASKS NOT ONLY FOR THE FILING ORGANIZATION, BUT ALSO FOR RELATED ORGANIZATIONS. WHILE THERE IS NO OFFICIAL TIME STUDY TRACKING THAT IS DONE, IT IS ESTIMATED THAT FOR EACH EMPLOYEE, TASKS DEVOTED TO RELATED ORGANIZATIONS COULD APPROXIMATE UP TO 80% OF TOTAL HOURS. FORM 990, PART XII, LINE 2C: THE MANAGEMENT COMPANY RECEIVES A COPY OF THE AUDIT. THE CFO OF FRANCISCAN MINISTRIES REVIEWS THE AUDIT. IF THERE ARE ANY MATERIAL PROBLEMS OR CONCERNS, THE CFO CONTACTS THE REGIONAL DIRECTOR. IT IS THE RESPONSIBILITY OF THE CFO TO GIVE FINAL APPROVAL OF THE AUDIT. WHEN THE AUDIT IS UP FOR BID, THE BOARD DISCUSSES THE RELATIONSHIP WITH THE CURRENT AUDITORS AND MAKES A DETERMINATION AS TO WHETHER TO MAINTAIN THIS RELATIONSHIP OR CHANGE TO A NEW AUDITING FIRM. DISCLOSURE STATEMENT RELATED TO FORMS 5471: UNDER THE CONSTRUCTIVE OWNERSHIP RULES OF INTERNAL REVENUE CODE SECTIONS 958(A) AND (B), THE TAXPAYER IS REQUIRED TO FILE FORMS 5471, INFORMATION RETURN OF US PERSONS WITH RESPECT TO CERTAIN FOREIGN CORPORATIONS, AS A CATEGORY 4 AND/OR 5 FILER WITH RESPECT TO WHEATON FRANCISCAN INSURANCE COMPANY, FEIN #98-0691609. THESE FILING REQUIREMENTS ARE OR WILL BE SATISFIED THROUGH THE FILING OF FORMS 5471 WITH RESPECT TO THE FOREIGN CORPORATION ON THE TAXPAYER BEHALF BY THE US TAXPAYERS IDENTIFIED BELOW WHO HAVE THE SAME FILING REQUIREMENT. TAXPAYER NAME: WHEATON FRANCISCAN SERVICES, INC. ADDRESS: 26 W171 ROOSEVELT ROAD, WHEATON IL 60187 FEIN NUMBER OF US TAX RETURN WITH WHICH FORM 5471 WAS FILED: 36-3262111 IRS SERVICE CENTER WHERE US TAX RETURN WAS OR WILL BE FILED: E-FILED FORM 990, PART VI, SECTION B, LINES 10A-10B WHEATON FRANCISCAN HEALTHCARE AND FRANCISCAN MINISTRIES ARE PART OF A CONTROLLED GROUP OF HEALTH CARE AND HOUSING PROVIDERS, CONTROLLED UNDER A COMMON PARENT ORGANIZATION WHEATON FRANCISCAN SERVICES, INC. SOME OF THESE ORGANIZATIONS ARE EXEMPT THROUGH THE CATHOLIC GROUP RULING AND OTHER ORGANIZATIONS HAVE A STAND-ALONE EXEMPTION (IRS DETERMINATION) LETTER. AS SUCH, THESE RELATED AFFILIATES HAVE CERTAIN POLICIES AND PROCEDURES THAT WERE ADOPTED AT THE PARENT LEVEL, BUT ARE APPLICABLE TO THE ENTIRE CONTROLLED GROUP OF ORGANIZATIONS. ALL POLICY AND PROCEDURE MATTERS ARE HANDLED IN A MANNER TO ENSURE THAT ALL ACTIVITIES ARE CONSISTENT WITH THE ORGANIZATION'S OVERALL EXEMPT PURPOSES. PLEASE SEE SCHEDULE R FOR A FULL LISTING OF ALL RELATED AFFILIATE ORGANIZATIONS. ASSISI HOMES - BATAVIA APARTMENTS INC 1259 EAST WILSON STREET BATAVIA IL 60510 363914084 HOUSING IL 501(C)(3) LINE 9 FMI 0 ASSISI HOMES - COLONY PARK INC 550 EAST THORNHILL DRIVE CAROL STREAM IL 60188 364039278 HOUSING IL 501(C)(3) LINE 9 FMI 0 ASSISI HOMES - CONSTITUTION HOUSE INC 401 NORTH CONSTITUTION DRIVE AURORA IL 60506 364049150 HOUSING IL 501(C)(3) LINE 9 FMI 0 ASSISI HOMES - JEFFERSON COURT INC 415 EAST KNAPP STREET MILWAUKEE WI 53202 391771526 HOUSING WI 501(C)(3) LINE 9 FMI 0 ASSISI HOMES - KENOSHA INC 1860 27TH AVENUE KENOSHA WI 53140 391814815 HOUSING WI 501(C)(3) LINE 9 FMI 0 ASSISI HOMES - LA SALLE MANOR INC 26W171 ROOSEVELT ROAD WHEATON IL 601890795 800623447 HOUSING IL 501(C)(3) LINE 9 FMI 0 ASSISI HOMES - SAXONY INC 1876 22ND AVENUE KENOSHA WI 53140 391790498 HOUSING WI 501(C)(3) LINE 9 FMI 0 ASSISI HOMES OF GURNEE INC 3495 WEST GRAND AVENUE GURNEE IL 60031 363942336 HOUSING IL 501(C)(3) LINE 9 FMI 0 ASSISI HOMES OF ILLINOIS INC 2126 WEST ROOSEVELT ROAD WHEATON IL 60187 363803443 HOUSING IL 501(C)(3) LINE 9 FMI 0 ASSISI HOMES OF NEENAH INC 210 BYRD AVENUE NEENAH WI 54946 363767250 HOUSING WI 501(C)(3) LINE 9 FMI 0 CANTICLE MINISTRIES INC PO BOX 667 WHEATON IL 60187 364091836 HOUSING/ADVCY IL 501(C)(3) LINE 7 OSF SVCS INC 0 CANTICLE PLACE INC 26W171 ROOSEVELT ROAD WHEATON IL 60187 363957850 HOUSING IL 501(C)(3) LINE 9 FMI 0 CATHERINE MARIAN HOUSING INC 806 SOUTH WISCONSIN AVENUE RACINE WI 53403 391657098 HOUSING WI 501(C)(3) LINE 9 FMI 0 CLARE OF ASSISI HOMES-WESTMINSTER INC 2451 WEST 82ND PLACE WESTMINSTER CO 80031 742740978 HOUSING CO 501(C)(3) LINE 9 FMI 0 COVENANT FOUNDATION INC 3421 WEST NINTH STREET WATERLOO IA 50702 421295784 FOUNDATION IA 501(C)(3) LINE 9 COV MED CTR 0 COVENANT MEDICAL CENTER INC 3421 WEST NINTH STREET WATERLOO IA 50702 421264647 HOSPITAL IA 501(C)(3) LINE 3 WFH-IOWA INC 0 DAYSPRING VILLA INC 3777 WEST 26TH AVENUE DENVER CO 80211 363933908 HOUSING CO 501(C)(3) LINE 9 FMI 0 FRANCIS HEIGHTS INC 2626 OSCEOLA STREET DENVER CO 80212 840626174 HOUSING CO 501(C)(3) LINE 9 FMI 0 FRANCISCAN MINISTRIES COMMUNITY FNDN INC 26W171 ROOSEVELT ROAD WHEATON IL 60187 364456204 FOUNDATION IL 501(C)(3) LINE 11B, II FMI 0 FRANCISCAN MINISTRIES INC 26W171 ROOSEVELT ROAD WHEATON IL 60187 363259684 HOLDING CO IL 501(C)(3) LINE 11C, III-FI WFSI 0 FRANCISCAN SISTERS CHARITABLE FUND OF COLORADO INC 2626 OSCEOLA STREET DENVER CO 80212 840733072 AUXILIARY CO 501(C)(3) LINE 7 OSF SVCS INC 0 MARIAN HOUSING CENTER INC 4105 SPRING STREET RACINE WI 53405 391515867 HOUSING WI 501(C)(3) LINE 9 FMI 0 MARIAN PARK INC 2126 WEST ROOSEVELT ROAD WHEATON IL 60187 362750105 HOUSING IL 501(C)(3) LINE 9 FMI 0 MARIANJOY FOUNDATION INC 26 W 171 ROOSEVELT RD WHEATON IL 60187 352165613 FOUNDATION IL 501(C)(3) LINE 7 MJ HOSPITAL 0 MARIANJOY INC 26 W 171 ROOSEVELT RD WHEATON IL 60187 363483589 HOLDING CO IL 501(C)(3) LINE 11C, III-FI WFSI 0 MARIANJOY REHAB CENTER AUXILIARY INC 26 W 171 ROOSEVELT RD WHEATON IL 60187 363896976 AUXILIARY IL 501(C)(3) LINE 11A, I MJ HOSPITAL 0 MARIANJOY REHAB HOSPITAL & CLINICS INC 26 W 171 ROOSEVELT RD WHEATON IL 60187 362680776 REHAB HOSPITAL IL 501(C)(3) LINE 3 MARIANJOY 0 MERCY HOSPITAL OF FRANCISCAN SISTERS INC 3421 WEST NINTH STREET WATERLOO IA 50702 421178403 HOSPITAL IA 501(C)(3) LINE 3 WFH-IOWA INC 0 METRO PHYSICIANS INC 400 WEST RIVER WOODS PARKWAY GLENDALE WI 53212 943436893 MED GROUP WI 501(C)(3) LINE 3 WFMG 0 NE IOWA REAL ESTATE INVESTMENTS LTD 3421 WEST NINTH STREET WATERLOO IA 50702 421207432 HOLDING CO IA 501(C)(2) WFH-IOWA INC 0 OSF SERVICES INC PO BOX 667 WHEATON IL 60187 391471463 HOLDING CO WI 501(C)(3) LINE 11C, III-FI WFSI 0 REHABILITATION MEDICINE CLINIC INC 26 W 171 ROOSEVELT RD WHEATON IL 60187 363236791 MEDICAL GRP IL 501(C)(3) LINE 3 MARIANJOY 0 RIDGEWAY PLACE INC 155 EAST RIDGEWAY AVENUE WATERLOO IA 50702 421416064 HOUSING IA 501(C)(3) LINE 9 FMI 0 RUSH OAK PARK HOSPITAL INC 520 SOUTH MAPLE AVENUE OAK PARK IL 60304 362183812 HOSPITAL IL 501(C)(3) LINE 3 OSF SVCS INC 0 SARTORI HEALTH CARE FOUNDATION INC 3421 WEST NINTH STREET WATERLOO IA 50702 421240996 FOUNDATION IA 501(C)(3) LINE 11A, I SARTORI HOSP 0 SARTORI MEMORIAL HOSPITAL INC 515 COLLEGE STREET CEDAR FALLS IA 50613 420758901 HOSPITAL IA 501(C)(3) LINE 3 WFH-IOWA INC 0 SET MINISTRY INC 2977 NORTH 50TH STREET MILWAUKEE WI 53210 391618277 SOCIAL WORK WI 501(C)(3) LINE 9 OSF SVCS INC 0 ST CATHERINE'S HOSPITAL INC 9555 76TH STREET PLEASANT PRAIRIE WI 53158 390855075 HOSPITAL WI 501(C)(3) LINE 3 OSF SVCS INC 0 SYNERGON HEALTH SYSTEM INC 520 SOUTH MAPLE AVENUE OAK PARK IL 60304 363739067 HOSPITAL IL 501(C)(3) LINE 3 NONE 0 UHS INC 6308 EIGHTH AVENUE KENOSHA WI 53143 391956749 HOSPITAL WI 501(C)(3) LINE 3 NONE 0 UPENDO VILLAGE NFP PO BOX 667 WHEATON IL 60187 331007368 HIV SUPPORT IL 501(C)(3) LINE 9 OSF SVCS INC 0 VILLA MARIA INC 2461 WEST 82ND PLACE WESTMINSTER CO 80031 841347868 HOUSING CO 501(C)(3) LINE 9 FMI 0 VILLA ST CLARE INC 130 BYRD AVENUE NEENAH WI 54946 391769395 HOUSING WI 501(C)(3) LINE 9 FMI 0 VOLUNTEERS IN PTNRSHIP WITH WFH-AS INC 3807 SPRING STREET RACINE WI 53405 930838390 FOUNDATION WI 501(C)(3) LINE 11D, III-O WFH-AS INC 0 WHEATON FRANCISCAN - ELMBROOK FNDN 19333 WEST NORTH AVENUE BROOKFIELD WI 53045 392028808 FOUNDATION WI 501(C)(3) LINE 11A, I WF INC 0 WF - ST JOSEPH FOUNDATION INC 5000 WEST CHAMBERS STREET MILWAUKEE WI 53210 391636804 FOUNDATION WI 501(C)(3) LINE 11A, I WF INC 0 WFH - ALL SAINTS FOUNDATION INC 3805B SPRING STREET RACINE WI 53405 391570877 FOUNDATION WI 501(C)(3) LINE 11A, I WFH-AS INC 0 WFH - ALL SAINTS INC 3801 SPRING STREET RACINE WI 53405 391264986 HOSPITAL WI 501(C)(3) LINE 3 WFH-SE WI INC 0 WFH - CIRCLE OF LIFE FOUNDATION INC 4300 WEST BROWN DEER RD STE 250 BROWN DEER WI 53223 562426294 FOUNDATION WI 501(C)(3) LINE 11A, I WFH-PE 0 WFH - FNDN FOR ST FRANCIS AND FRANKLIN INC 3237 SOUTH 16TH STREET MILWAUKEE WI 53215 320135258 FOUNDATION WI 501(C)(3) LINE 11A, I WFH-SFH 0 WFH - FRANKLIN INC 10101 SOUTH 27TH STREET FRANKLIN WI 53132 562592868 HOSPITAL WI 501(C)(3) LINE 3 WFH-SE WI INC 0 WFH - IOWA INC 3421 WEST NINTH STREET WATERLOO IA 50702 421177001 HOLDING CO IA 501(C)(3) LINE 11C, III-FI WFSI 0 WFH - SOUTHEAST WISCONSIN INC 400 WEST RIVER WOODS PARKWAY GLENDALE WI 53212 391568865 HOLDING CO IL 501(C)(3) LINE 11C, III-FI WFSI 0 WFH - ST FRANCIS INC 3237 SOUTH 16TH STREET MILWAUKEE WI 53215 390907740 HOSPITAL WI 501(C)(3) LINE 3 WFH-SE WI INC 0 WFH - TERRACE AT ST FRANCIS INC 3200 SOUTH 20TH STREET MILWAUKEE WI 53215 391486775 NURSING HOME WI 501(C)(3) LINE 9 WFH-SE WI INC 0 WFH PHARMACY ENT AND FRAN WOODS INC 19525 WEST NORTH AVENUE BROOKFIELD WI 53005 391613624 PHARMACY WI 501(C)(3) LINE 9 WFH-SE WI INC 0 WHEATON FRAN HOME HEALTH & HOSPICE INC 3070 NORTH 51ST STREET SUITE 406 MILWAUKEE WI 53210 391559428 HOME HLTH WI 501(C)(3) LINE 3 WFH-SE WI INC 0 WHEATON FRANCISCAN INC 5000 WEST CHAMBERS STREET MILWAUKEE WI 53210 390816857 HOSPITAL WI 501(C)(3) LINE 3 WFH-SE WI INC 0 WHEATON FRANCISCAN LABORATORIES INC 3237 SOUTH 16TH STREET MILWAUKEE WI 53215 391701402 LABORATORY WI 501(C)(3) LINE 9 WFH-SE WI INC 0 WHEATON FRANCISCAN MEDICAL GROUP INC 400 WEST RIVER WOODS PARKWAY GLENDALE WI 53212 391791586 MED GROUP WI 501(C)(3) LINE 3 WFH-SE WI INC 0 WHEATON FRANCISCAN SERVICES INC 26 W 171 ROOSEVELT RD WHEATON IL 60187 363262111 PARENT CORP IL 501(C)(3) LINE 11C, III-FI 0 WHEATON FRANCISCAN ENTERPRISES INC 400 WEST RIVER WOODS PARKWAY GLENDALE WI 53212 391985204 HOLDING CO WI N/A C 0 WHEATON FRANCISCAN HOLDINGS INC 400 WEST RIVER WOODS PARKWAY GLENDALE WI 53212 391836357 HOLDING CO WI N/A C 0 WHEATON FRANCISCAN INSURANCE COMPANY PO BOX 69 GT GEORGETOWN CJ 980691609 FINANCIAL UK N/A 0 WHEATON FRANCISCAN MED GRP-SUSSEX INC 400 WEST RIVER WOODS PARKWAY GLENDALE WI 53212 391361100 MED GROUP WI N/A C 0 WHEATON FRANCISCAN PROVIDER NETWORK INC 400 WEST RIVER WOODS PARKWAY GLENDALE WI 53212 391952140 PROVIDER CONTRACTING WI N/A C 0 0 1 0 0 1 0 0 0 0 0 1 0 1 0 0 1 0 0 0 FORM 990, SCHEDULE R: (1) THE SPONSORSHIP OF RUSH OAK PARK HOSPITAL, INC. AND SYNERGON HEALTH SYSTEM, INC. WERE TRANSFERRED TO RUSH UNIVERSITY MEDICAL CENTER, INC. EFFECTIVE OCTOBER 25, 2013, AND AS SUCH, THIS IS THE LAST FISCAL YEAR THE TWO ORGANIZATIONS WILL BE LISTED AS RELATED. (2) SYNERGON HEALTH SYSTEM INC IS LISTED WITH NO DIRECT CONTROLLING ENTITY BECAUSE OF THE TWO ORGANIZATIONS WITH AN INTEREST, RUSH PRESBYTERIAN AND OSF SERVICES INC, NEITHER CAN APPOINT A MAJORITY OF THE BOARD, THEREFORE NEITHER ORGANIZATION "CONTROLS". (3) UHS, INC. IS LISTED WITHOUT A DIRECT CONTROLLING ENTITY BECAUSE OF THE TWO ORGANIZATIONS WITH AN INTEREST, KHMC COMMUNITY BOARD AND OSF SERVICES INC, NEITHER CAN APPOINT A MAJORITY OF THE BOARD, AND SINCE KHMC IS NOT AN ENTITY (IT IS A COMMUNITY BOARD), NEITHER BODY "CONTROLS". FORM 990, SCHEDULE R, PART V, LINE 1: FOR THE PURPOSES OF SCHEDULE R, PART V, THE FOLLOWING APPLIES: -LINE ITEM 1B INCLUDES GRANTS PAID TO RELATED ORGANIZATIONS -LINE ITEM 1E INCLUDES PAYABLES TO RELATED ORGANIZATIONS -LINE ITEM 1K INCLUDES LEASE AND RENT EXPENSES PAID TO RELATED ORGANIZATIONS. -LINE ITEM 1M INCLUDES MANAGEMENT FEES PAID TO RELATED ORGANIZATIONS -LINE ITEM 1P INCLUDES ALL SALARIES, EMPLOYEE BENEFITS, AND PAYROLL TAXES.