2014-05-15T10:04:28-05:00 2013-06-30 351750664 DAUBY O'CONNOR & ZALESKI LLC 501 CONGRESSIONAL BLVD STE 300 CARMEL IN 46032 990 2012-07-01 237200039 CLARE GARDENS INC CLAR 6304629271 PO BOX 667 WHEATON IL 601890667 SHARI KOEHLER 6304629271 2014-05-15 1 STEVEN C LEVY P00229331 3178485700 2012 2015-11-30 17:44:51Z SHARI KOEHLER 26 W 171 ROOSEVELT ROAD WHEATON IL 60187 1876439 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. 8 2 0 0 0 0 1558533 1606862 247868 261914 164 113 13758 7550 1820323 1876439 217700 106397 0 0 0 0 0 0 0 1621319 1574354 1839019 1680751 -18696 195688 3701876 3867310 2918817 2888563 783059 978747 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 1469701 106397 261914 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. 1469701 1 1 0 1 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 8 2 0 1 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X SHARI KOEHLER 6309096900 26W171 ROOSEVELT ROAD WHEATON IL 60187 X RUTH BOYLE 1.00 0.00 X 0 0 0 MARY ELLEN FREAS 1.00 0.00 X 0 0 0 SUSAN DILLBERG 0.00 40.00 X X 0 283576 109588 REBECCA FIRESTONE 0.00 40.00 X X 0 130100 19930 SEBASTIAN GALAN 0.00 40.00 X 0 57163 8281 SHARI KOEHLER 0.00 40.00 X X 0 188281 23219 JOHN HOLTZ 0.00 40.00 X X 0 0 0 JENNIFER THOMAS 0.00 40.00 X 0 38108 6733 SR SHIRLEY KRULL 0.00 1.00 X 0 0 0 PEARL OWCZAREK 0.00 1.00 X 0 0 0 SARAH HERZOG 0.00 40.00 X 0 451566 58712 JOHN OLIVERIO 0.00 40.00 X 0 2867549 216989 0 4016343 443452 0 0 1 0 FRANCISCAN MINISRIES INC 26 W 171 ROOSEVELT RD WHEATON IL 60187 OWNER/MGMT AGENT 326729 REDLINE BUILDERS 43774 BUCKSKIN RD PARKER CO 80138 CONSTRUCTION 202780 SECURITAS SECURITY SERVICES USA INC FILE 57220 LOS ANGELES CA 900747220 SECURITY SERVICE 172024 3 1606862 1606862 RENTAL INCOME 531110 261914 261914 261914 113 113 TENANT CHARGES 531110 5918 5918 OTHER REVENUE - MISC. 531110 1067 1067 GARAGE AND PARKING INC 531110 565 565 7550 1876439 261914 0 7663 106397 106397 121619 121619 1437 1437 8786 8786 678 678 46091 46091 520957 520957 7639 7639 4287 4287 242805 242805 20513 20513 MANAGEMENT COMPANY EMPL 592120 592120 BAD DEBTS 7422 7422 1680751 1469701 211050 0 219195 232473 39201 24864 12673 1133 6877878 3645630 3029502 3232248 282259 259191 96144 92442 22902 24959 3701876 3867310 126498 144246 20113 21112 2749629 2699005 22577 24200 2918817 2888563 X 783059 978747 783059 978747 3701876 3867310 195688 0 X X 0 1 X 1 1 1 X 1454513 1532342 1524902 1558533 1606862 7677152 226962 212473 261380 247868 261914 1210597 1681475 1744815 1786282 1806401 1868776 8887749 0 0 0 8887749 1687 483 376 164 113 2823 1687 483 376 164 113 2823 10250 8972 10094 13758 7550 50624 1693412 1754270 1796752 1820323 1876439 8941196 0.99400 0.99340 0.00030 0.00050 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: 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 0 0 0 0 0 0 0 0 1 217444 217444 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: WHEATON FRANCISCAN HEALTHCARE AND FRANCISCAN MINISTRIES ARE PART OF A CONTROLLED GROUP OF HEALTHCARE AND HOUSING ORGANIZATIONS THAT ARE RELATED THROUGH A COMMON PARENT ORGANIZATION. CERTAIN ENTITIES WITHIN THIS CONTROLLED GROUP ENGAGE IN LIMITED LOBBYING ACTIVITIES THAT BENEFIT EACH ORGANIZATION COLLECTIVELY. WHEATON FRANCISCAN HEALTHCARE EMPLOYS ONE FULL TIME VICE PRESIDENT OF STRATEGIC PLANNING AND GOVERNMENT RELATIONS WHOSE DUTIES INCLUDE A PORTION OF LOBBYING ACTIVITIES. THESE LOBBYING ACTIVITIES APPROXIMATE 20% OF TOTAL ANNUAL SALARY. A BENEFITS FACTOR OF 25% IS ADDED, AND THE TOTAL IS ALLOCATED AMONGST THE ORGANIZATIONS RECEIVING THE BENEFIT OF THESE SERVICES. THE LOBBYING ACTIVITIES INCLUDE SUCH THINGS AS PRESERVATION OF MEDICARE AND MEDICAID FUNDING; MONITORING FEDERAL LEGISLATION THAT MAY IMPACT THE ORGANIZATION; PARTICIPATING IN AND COORDINATING VISITS WITH ELECTED OFFICIALS; COORDINATING ADVOCACY ACTIVITIES IN CONJUNCTION WITH RELEVANT TRADE ASSOCIATIONS; AND PROVIDING AWARENESS ON SPECIFIC STATE RELATED LEGISLATIVE ISSUES WHEN THE NEED ARISES (E.G.: STATE HOSPITAL ASSESSMENT LEGISLATION IN WISCONSIN). THE PORTION OF DIRECT EXPENSES RELATED TO ANNUAL EMPLOYEE BUSINESS TRAVEL TO WASHINGTON DC OR OTHER LOCATIONS, IN ORDER TO LOBBY FOR ISSUES IMPORTANT TO HEALTHCARE PROVIDERS AND PATIENTS, HAVE BEEN INCLUDED IF APPLICABLE. FINALLY, ANY TRADE ASSOCIATION DUES CONTAINING A PERCENTAGE PORTION ALLOCABLE TO LOBBYING ACTIVITIES, HAS BEEN ADDED OR ESTIMATED, AS APPROPRIATE. LOBBYING EXPENSES INCURRED BY EACH ORGANIZATION DIRECTLY, ARE REFLECTED ON THEIR RESPECTIVE IRS FORM 990, AND CAN BE SUMMARIZED AS FOLLOWS: ORGANIZATION: WHEATON FRANCISCAN SERVICES, INC. IDENTIFICATION NUMBER: #36-3262111 AMOUNT: $61,723 ORGANIZATION: WHEATON FRANCISCAN HEALTHCARE - SOUTHEAST WISCONSIN, INC. IDENTIFICATION NUMBER: #39-1566865 AMOUNT: $57,464 ORGANIZATION: WHEATON FRANCISCAN, INC. IDENTIFICATION NUMBER: #39-0816857 AMOUNT: $17,376 ORGANIZATION: WHEATON FRANCISCAN HEALTHCARE - ST. FRANCIS, INC. IDENTIFICATION NUMBER: #39-0907740 AMOUNT: $9,567 ORGANIZATION: WHEATON FRANCISCAN HEALTHCARE - ALL SAINTS, INC. IDENTIFICATION NUMBER: #39-1264986 AMOUNT: $10,156 ORGANIZATION: WHEATON FRANCISCAN HEALTHCARE - FRANKLIN, INC. IDENTIFICATION NUMBER: #56-2592868 AMOUNT: $2,300 ORGANIZATION: WHEATON FRANCISCAN HOME HEALTH AND HOSPICE, INC. IDENTIFICATION NUMBER: #39-1559428 AMOUNT: $852 ORGANIZATION: MARIANJOY, INC. IDENTIFICATION NUMBER: #36-3483589 AMOUNT: $5,035 ORGANIZATION: MARIANJOY REHABILITATION HOSPITALS AND CLINICS, INC. IDENTIFICATION NUMBER: #36-2680776 AMOUNT: $14,507 ORGANIZATION: WHEATON FRANCISCAN HEALTHCARE - IOWA, INC. IDENTIFICATION NUMBER: #42-1177001 AMOUNT: $5,035 ORGANIZATION: COVENANT MEDICAL CENTER, INC. IDENTIFICATION NUMBER: #42-1264647 AMOUNT: $26,692 ORGANIZATION: SARTORI HOSPITAL, INC. IDENTIFICATION NUMBER: #42-0758901 AMOUNT: $4,668 ORGANIZATION: MERCY HOSPITAL, INC. IDENTIFICATION NUMBER: #42-1178403 AMOUNT: $2,069 TOTAL LOBBYING EXPENSES: $217,444 165548 165548 5083775 2485988 2597787 584111 364357 219754 1044444 795285 249159 3232248 MORTGAGE ESCROW DEPOSITS 24387 C RESTRICTED CASH 234804 C 259191 TENANT SECURITY DEPOSITS 24200 24200 X 1876439 0 1876439 0 1876439 1680751 0 1680751 0 1680751 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 106397 TO FURTHER THE FUNCTION OF FRANCISCAN MINISTRIES, INC. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. 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 ALONG WITH ACKNOWLEDGEMENT RECEIPTS FROM SPONSORED ORGANIZATIONS. 0 1 0 0 0 0 0 0 0 SUSAN DILLBERG 0 211278 0 52700 0 19598 0 89401 0 20187 0 393164 0 0 REBECCA FIRESTONE 0 115861 0 13150 0 1089 0 9880 0 10050 0 150030 0 0 SHARI KOEHLER 0 160304 0 27460 0 517 0 17292 0 5927 0 211500 0 0 SARAH HERZOG 0 307050 0 135400 0 9116 0 34287 0 24425 0 510278 0 0 JOHN OLIVERIO 0 980246 0 868800 0 1018503 0 153150 0 63839 0 3084538 0 0 SUPPLEMENTAL INFORMATION PART III SCHEDULE J, LINE 3: THE COMPENSATION OF THE FILING ORGANIZATION'S CEO AND/OR EXECUTIVE DIRECTOR IS DETERMINED AT THE PARENT ORGANIZATION LEVEL, USING THE PROCESS DESCRIBED IN SCHEDULE O RELATED TO PART VI SECTION B LINE 15. THE PARENT ORGANIZATION, WHEATON FRANCISCAN SERVICES, INC. (FEIN: 36-3262111) USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANTS, AND COMPENSATION SURVEYS AND STUDIES TO DETERMINE APPROPRIATE LEVELS OF COMPENSATION THAT ARE REFLECTIVE OF FAIR MARKET VALUE. ALL COMPENSATION IS APPROVED BY THE BOARD AND/OR COMPENSATION COMMITTEE. SCHEDULE J, PART I, LINE 4B: JOHN OLIVERIO RECEIVED A 2012 TAXABLE PAYOUT OF $993,744 RELATED TO A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN KNOWN AS THE WHEATON FRANCISCAN SERVICES BENEFIT RESTORATION PLAN. SCHEDULE J, PART III JOHN HOLTZ IS REPORTED AS HAVING NO CALENDAR YEAR 2012 COMPENSATION, BECAUSE ALTHOUGH HE SERVED AS A BOARD OF DIRECTORS MEMBER DURING THE FISCAL YEAR ENDING JUNE 30, 2013, HE WAS NOT HIRED UNTIL AFTER JANUARY 1, 2013. 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 4 THE ORGANIZATIONAL DOCUMENTS WERE UPDATED IN MARCH 2013 TO INCORPORATE PROVISIONS REQUIRED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ("HUD") IN ORDER FOR THE CORPORATION TO OBTAIN HUD REFINANCING FOR CORPORATION'S LOW-INCOME FAMILY HOUSING FACILITY. 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 DIRECTOR, 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 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. ALSO AT THIS DATE, 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'S 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 AFTER TWO ATTEMPTS, 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 B, LINE 15 THE COMPENSATION OF WHEATON FRANCISCAN SERVICES, INC. (WFSI) CEO AND OTHER OFFICERS AND KEY EMPLOYEES OF THE FILING ORGANIZATION IS REVIEWED AND APPROVED ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE OF THE WFSI BOARD OF DIRECTORS, AN INDEPENDENT BOARD, ACTING IN A MANNER CONSISTENT WITH ITS CONFLICT OF INTEREST POLICY. THE BOARD'S DECISION IS INFORMED BY AN OPINION ON MARKET-COMPARABLE COMPENSATION DATA PROVIDED TO THE BOARD BY AN INDEPENDENT COMPENSATION EXPERT. THE ORGANIZATION MAINTAINS CONTEMPORANEOUS DOCUMENTATION OF THE SUBSTANTIATION OF THE DELIBERATION AND DECISION BY THE BOARD. 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. AVERAGE NUMBER OF HOURS WORKED 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. OVERSIGHT OF AUDITING FUNCTION 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. INFORMATION RETURN OF U.S. PERSONS W/ RESPECT TO CERTAIN FOREIGN CORPS DISCLOSURE STATEMENT RELATED TO FORMS 5471 FILED ON BEHALF OF THE TAXPAYER UNDER THE CONSTRUCTIVE OWNERSHIP RULES OF IRC SECTIONS 958(A) AND (B), THE TAXPAYER IS REQUIRED TO FILE FORMS 5471, INFORMATION RETURN OF U.S. PERSONS WITH RESPECT TO CERTAIN FOREIGN CORPORATIONS (CFCS). THESE FILING REQUIREMENTS ARE OR WILL BE STATISFIED THROUGH THE FILING OF FORMS 5471 FOR THESE CFCS BY OTHER U.S. TAXPAYERS IDENTIFIED BELOW WHO HAVE THE SAME FILING REQUIREMENTS. TAXPAYER NAME: WHEATON FRANCISCAN SERVICES, INC. ADDRESS: 26 W 171 ROOSEVELT ROAD WHEATON, IL 60187 ID NUMBER OF U.S. TAX RETURN WITH WHICH FORM 5471 WAS FILED: 36-3262111 IRS SERVICE CENTER WHERE U.S. 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 REHAB CLC 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 3801 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 STE250 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 4300 WEST BROWN DEER RD 2ND FLR BROWN DEER WI 53223 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 STARVED ROCK LASALLE MANOR PTNRSHP PO BOX 667 WHEATON IL 60187 363811835 HOUSING IL N/A 0 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 OTHER INVESTMENT 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 ADDITIONAL SCHEDULE R DISCLOSURES FORM 990, SCHEDULE R: (1) STARVED ROCK - LASALLE MANOR, LTD PARTNERSHIP WAS TERMINATED ON 02/11/2013, AND AS SUCH, THIS IS THE LAST FISCAL YEAR THE ORGANIZATION 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". TRANSACTIONS WITH RELATED ORGANIZATIONS 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.