2019-02-27T16:01:04-06:00 2018-06-30 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STE 1000 PEORIA IL 61602 990 2017-07-01 370964629 CHESTNUT HEALTH SYSTEMS INC CHES 3098276026 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 KAREN RETTICK CFO 3098276026 2019-02-25 1 SAMUEL A CIGELNIK CPA P00324762 3096714500 2019-02-25 67.137.57.251 2019-02-25 09:51:50 CS P 6056DC9D8E0BA991600379E34F39A219FF42E015 DBA0DE0710B3CC388F2BEE46780927D00A68B01B 2017 2019-02-21 02:37:17Z DAVID A SHARAR 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 51526417 0 X WWW.CHESTNUT.ORG X 1970 IL TO PROVIDE A BROAD RANGE OF PROGRAMS AND SERVICES DESIGNED TO PROVIDE FOR THE OVERALL HEALTH, VITALITY AND PRODUCTIVITY OF INDIVIDUALS, FAMILIES, AND ORGANIZATIONS. 10 10 899 28 70547 15648 15309160 16636144 31878761 24414285 50814 9699702 -806906 504480 46431829 51254611 0 0 0 0 34759007 32718604 0 0 0 16755591 14267788 51514598 46986392 -5082769 4268219 43114655 49423149 7027360 9067635 36087295 40355514 X MAKING A DIFFERENCE: IMPROVING QUALITY OF LIFE THROUGH EXCELLENCE IN SERVICE. 0 1 30012953 14501452 BEHAVIORAL HEALTH SERVICES: CHESTNUT HEALTH SYSTEMS OFFERS SUBSTANCE USE DISORDER (SUD), MENTAL HEALTH, AND PREVENTION SERVICES IN CENTRAL AND SOUTHERN ILLINOIS. PROGRAM SITES ARE LOCATED IN MCLEAN, MADISON, ST. CLAIR, WILL, AND MACON COUNTIES. SUD TREATMENT IS AVAILABLE FOR ADOLESCENTS AND ADULTS. SERVICES INCLUDE MEDICALLY-MONITORED DETOX, RESIDENTIAL TREATMENT, AND OUTPATIENT TREATMENT. MENTAL HEALTH SERVICES INCLUDE CRISIS INTERVENTION, CRISIS RESIDENTIAL, PSYCHIATRIC, AND SUPPORTED/SUPERVISED RESIDENTIAL TREATMENT. CHESTNUT OFFERS COUNSELING FOR PEOPLE STRUGGLING WITH A VARIETY OF DISORDERS AND CONDITIONS. SUD PREVENTION EFFORTS ARE FOCUSED ON TEENS. 5747033 5766988 LIGHTHOUSE INSTITUTE: THE MISSION OF LIGHTHOUSE INSTITUTE (LI) IS TO HELP PRACTITIONERS IMPROVE THE QUALITY OF THEIR SERVICES THROUGH RESEARCH, TRAINING, AND PUBLISHING. LI SERVES HEALTH AND HUMAN SERVICE AGENCIES THROUGH OFFICES IN CHICAGO, BLOOMINGTON, AND MARYVILLE, ILLINOIS. LI STAFF CONDUCT APPLIED RESEARCH, PROGRAM EVALUATION, TRAINING, CONSULTATION, AND MANAGEMENT SERVICES. LI PUBLISHES BOOKS, MONOGRAPHS, CURRICULA, AND MANUALS ON BEHAVIORAL HEALTH, EDUCATION, AND PROGRAM MANAGEMENT. 4164455 3166593 CHESTNUT GLOBAL PARTNERS: CHESTNUT GLOBAL PARTNERS (CGP) IS A WHOLLY-OWNED SUBSIDIARY OF CHESTNUT HEALTH SYSTEMS, INC. AND IS ORGANIZED AS A SINGLE MEMBER LIMITED LIABILITY COMPANY (LLC). BASED IN BLOOMINGTON, ILLINOIS, CGP PROVIDES EMPLOYEE ASSISTANCE PROGRAMS (EAP) AND RELATED WORKPLACE SERVICES INCLUDING HEALTH COACHING AND DISEASE MANAGEMENT, WORKPLACE TRAINING AND CONSULTATION, CRITICAL INCIDENT RESPONSE INTERVENTION, AND PROGRAM EVALUATION AND OUTCOME MEASUREMENT. CGP PROVIDES TRAINING ON BEHAVIORAL RISK AND ASSISTS WITH EMPLOYEE SATISFACTION SURVEYS, QUALITY OF LIFE, AND ATTITUDES TOWARD EMPLOYMENT. 290452 283762 CREDIT COUNSELING: CHESTNUT CREDIT COUNSELING SERVICES (CCCS) HELPS INDIVIDUALS AND FAMILIES WITH FINANCIAL PROBLEMS THROUGH ANALYSIS OF PERSONAL FINANCES, ASSISTANCE WITH FINANCIAL PLANNING AND MONEY MANAGEMENT, AND PLANNED DEBT REPAYMENT. CCCS PROVIDES FINANCIAL EDUCATION TO CONSUMERS AND TO COMMUNITY GROUPS; HELPS COLLEGE GRADUATES DEVELOP PLANS FOR REPAYING STUDENT LOAN DEBT; AND OFFERS CREDIT COUNSELING, DEBTOR EDUCATION CLASSES, AND CERTIFICATES OF COMPLETION FOR INDIVIDUALS FILING FOR BANKRUPTCY IN ILLINOIS. 4404258 1443724 CHESTNUT FAMILY HEALTH CENTER: CHESTNUT FAMILY HEALTH CENTER (CFHC) IS A HEALTH CENTER PROGRAM GRANTEE UNDER 42 U.S.C. 254B, AND A DEEMED PUBLIC HEALTH SERVICE EMPLOYEE UNDER 43 U.S.C. 233(G)-(N). IT SERVES RESIDENTS OF MCLEAN AND MADISON COUNTIES IN ILLINOIS WHO LIVE AT OR BELOW 200 PERCENT OF FEDERAL POVERTY GUIDELINES. CFHC PROVIDES HEALTH CARE FOR PATIENTS OF ALL AGES - FROM INFANTS TO GERIATRIC PATIENTS. CFHC OFFERS PREVENTIVE SERVICES SUCH AS WELLNESS EXAMS; MANAGEMENT OF CHRONIC ILLNESSES; TREATMENT OF ACUTE ILLNESSES; AND COUNSELING SERVICES. A LABORATORY AND PHARMACY ARE LOCATED WITHIN EACH OF THE CFHC SITES. -403120 SHARE OF UNDISTRIBUTED EARNINGS OF LIMITED LIABILITY COMPANIES AND JOINT VENTURES - INTERESTS IN FOREIGN LLC'S AND JOINT VENTURES ARE OWNED. THESE LLC'S AND JOINT VENTURES ENGAGE IN SIMILIAR ACTIVITIES, CONSISTENT WITH CHESTNUT'S MISSION. 4694710 1324366 44619151 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 X 454 0 1 899 1 1 1 1 BR IN CH MX HU RS 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 IL X KAREN RETTICK 3098203581 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 JUDITH J SMITHSON THRU 1217 CHAIRPERSON 1.00 X X 0 0 0 MARY ANN WEBB CHAIRPERSON 2.00 X X 0 0 0 LAURA HAAS VICE CHAIRPERSON 2.00 X X 0 0 0 PARKER KEMP THRU 1217 TREASURER 1.00 X X 0 0 0 JAMES FOLEY SECRETARY 1.00 X X 0 0 0 ELIAZR MENDIOLA TREASURER 1.00 X X 0 0 0 VIC ARMSTRONG JR MEMBER 1.00 1.00 X 0 0 0 AL BOWMAN MEMBER 1.00 X 0 0 0 DAN BRIMER THRU 1217 MEMBER 1.00 X 0 0 0 DON HAMMER MEMBER 1.00 X 0 0 0 PATRICK BUSCH MEMBER 1.00 X 0 0 0 JUDY NEUBRANDER MEMBER 1.00 X 0 0 0 DENNIS WILMSMEYER MEMBER 1.00 X 0 0 0 KAREN RETTICK CFO 40.00 X 131803 0 16460 RUSSELL HAGEN CEO 40.00 X 442795 0 28976 DAVID SHARAR CHIEF CLINICAL OFFICER 40.00 1.00 X 177009 0 28046 CHRISTY SCOTT DIRECTOR OF LI 40.00 X 353800 0 24948 MICHAEL LOUIS DENNIS SR. RESEARCH PSYCHOLOGIST 40.00 X 274947 0 34086 VICTORIA J BROCKHOUSE PHYSICIAN - FAMILY PRACTIC 40.00 X 243781 0 25508 MARK D GODLEY SR. RESEARCH SCIENTIST 35.00 X 198491 0 25825 PUNEET LEEKHA CHIEF OPERATING OFFICER AND GENERAL COUNSEL 40.00 1.00 X 166973 0 24357 ORVILLE MERCER VICE PRESIDENT - BEHAVIORAL HEALTH 40.00 1.00 X 145358 0 24550 JOAN HARTMAN VICE PRESIDENT - BEHAVIORAL HEALTH 40.00 X 143328 0 18279 TOM G SHJERVEN DIRECTOR OF SALES 40.00 X 139805 0 16789 2418090 0 267824 27 0 1 0 NEW DIRECTIONS BEHAVIORAL HEALTH PO BOX 87-0195 KANSAS CITY MO 641870195 MEDICAL 306614 STONERIDGE PARTNERS LLC 710 BRECKENRIDGE LANE SUITE 301 LOUISVILLE KY 40207 CONTRACTOR 290000 HABIB ARIF DR 50 NORTHGATE IND DRIVE GRANITE CITY IL 62040 MEDICAL 144300 JOY MILLER & ASSOCIATES 7617 NORTH VILLA WOOD PEORIA IL 61614 MEDICAL 120795 HUMAN SERVICE CENTER 3400 NEW LEAF LANE PEORIA IL 61615 MEDICAL 117130 5 15819492 816652 130815 16636144 PATIENT SERVICE FEES 900099 18649663 18649663 RESEARCH AND TRAINING FEES 900099 5764622 5764622 24414285 13464 13464 160978 0 160978 160978 72159 88819 9958044 271806 9686238 9686238 9686238 MISCELLANEOUS INCOME 900099 711182 711182 MANAGEMENT FEES 900099 37052 37052 RELATED ENTITY INCOME 900099 -404732 -403120 -1612 343502 51254611 24759399 70547 9788521 X 3132958 2773009 359949 23600293 22708755 891538 773375 722140 51235 3299345 3214594 84751 1912633 1827290 85343 4235715 3999963 235752 168884 166452 2432 634480 581984 52496 1517638 1350013 167625 60727 59032 1695 -872 -872 1965719 1816988 148731 441854 409835 32019 UNRELATED BUSINESS INCO 3024 3024 SUPPLIES 1529212 1507754 21458 LEASE/RENTAL 1471897 1460320 11577 SMALL EQUIPMENT 1130585 910758 219827 1108925 1108112 813 46986392 44619151 2367241 0 37494 29739 7089708 17053132 18677312 13570091 239422 208846 13623 10348 375775 339875 41227770 24285656 16252221 16942114 429100 1269004 43114655 49423149 6249500 8094274 637354 856732 29936 13280 110570 103349 7027360 9067635 X 36087295 40355514 36087295 40355514 43114655 49423149 4268219 0 X X 0 1 X 1 1 1 X 14258819 14857280 14451179 15309160 16636144 75512582 14258819 14857280 14451179 15309160 16636144 75512582 75512582 -1829252 163030 104140 148769 102283 -1311030 13479 19967 70547 103993 311521 309531 224470 143275 748234 1737031 76042576 156874376 0.99300 0.99550 X 0 1 X 1161199 1161199 30208370 15730058 14478312 237635 189632 48003 9620566 8365966 1254600 16942114 CLIENT DEPOSITS 103349 103349 X PART IV, LINE 2B: CHESTNUT HEALTH SYSTEMS HAS A CREDIT COUNSELING PROGRAM WITH A SEPARATE BANK ACCOUNT TO DEPOSIT CLIENT PAYMENTS. CHESTNUT HEALTH SYSTEMS ALSO HAS AN SSI PAYEESHIP PROGRAM. EACH CLIENT HAS THEIR OWN CHECKING ACCOUNT. THESE AMOUNTS ARE SHOWN AS AN ASSET AND A LIABILITY FOR CLIENT DEPOSITS THAT HAVE NOT BEEN PAID. PART X, LINE 2: CHESTNUT HAS RECEIVED A TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING THAT CHESTNUT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES. AS SUCH, CHESTNUT IS SUBJECT TO FEDERAL INCOME TAXES ONLY ON ANY NET UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 511 OF THE CODE. CHESTNUT FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY. WHEN THESE RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE TAX POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO ORGANIZATIONS INCLUDE SUCH MATTERS AS THE FOLLOWING: THE TAX-EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). UBIT IS REPORTED ON FORM 990-T, AS APPROPRIATE. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE "MORE LIKELY THAN NOT" RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED ON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNCERTAIN TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY AS OF JUNE 30, 2018 AND 2017. EAST ASIA AND THE PACIFIC 1 0 SEE PART V, SUPPLEMENTAL INFORMATION SEE PART V, SUPPLEMENTAL INFORMATION 755675 SOUTH AMERICA 1 0 SEE PART V, SUPPLEMENTAL INFORMATION SEE PART V, SUPPLEMENTAL INFORMATION 35500 RUSSIA & THE NEWLY INDEPENDENT STATES 1 0 SEE PART V, SUPPLEMENTAL INFORMATION SEE PART V, SUPPLEMENTAL INFORMATION 7774 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 1 0 SEE PART V, SUPPLEMENTAL INFORMATION SEE PART V, SUPPLEMENTAL INFORMATION 9446 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 1 0 SEE PART V, SUPPLEMENTAL INFORMATION SEE PART V, SUPPLEMENTAL INFORMATION 84417 NORTH AMERICA - CANADA AND MEXICO, BUT BUT NOT THE UNITED STATES 1 0 SEE PART V, SUPPLEMENTAL INFORMATION SEE PART V, SUPPLEMENTAL INFORMATION 1055 6 0 0 0 6 0 893867 0 893867 1 0 1 0 0 0 SCHEDULE F, PART I, LINE 3, D & E THE PURPOSE OF CHESTNUT GLOBAL PARTNERS IS TO DEVELOP, IMPLEMENT, AND CONDUCT RESEARCH ON STATE-OF-THE-ART BEHAVIORAL HEALTH TREATMENT PROGRAMS AND INTENSIVE CASE MANAGEMENT MODELS THROUGHOUT THE WORLD; TO PROVIDE COMPREHENSIVE DOMESTIC AND INTERNATIONAL EMPLOYEE ASSISTANCE WORKPLACE SERVICES, INCLUDING, BUT NOT LIMITED TO, COUNSELING, CASE MANAGEMENT, CRISIS INTERVENTION SERVICES, TRAINING, AND WELLNESS PROGRAMS FOR PARTICIPANTS OF VARIOUS GROUP PLANS AND SELF-INSURED EMPLOYERS, HEALTH MAINTENANCE ORGANIZATIONS, PREFERRED PROVIDER ORGANIZATIONS, INSURANCE, LABOR TRUSTS, ERISA PLANS, AND GOVERNMENTS; TO PARTICIPATE IN THE CREATION OF COMPREHENSIVE MANAGED BEHAVIORAL CARE NETWORKS THAT PROVIDE A FULL CONTINUUM OF SERVICES AND PROGRAMS FOR ADULTS, ADOLESCENTS, CHILDREN, AND FAMILIES; AND TO CONDUCT AND PROVIDE RESEARCH, TRAINING, SCIENTIFIC STUDIES, AND EDUCATION IN THE BEHAVIORAL HEALTH CARE FIELD. THE ACTIVITIES ARE CONDUCTED AS SEPARATE JOINT VENTURES AND RESULTED IN TOTAL BUSINESS INCOME/(LOSS) OF $(395,550) ($(211,546) FROM EAST ASIA AND THE PACIFIC, $(19,982) FROM SOUTH ASIA, $(230,330) FROM SOUTH AMERICA, $(3,493) FROM RUSSIA, $56,915 FROM EUROPE, AND $12,886 FROM NORTH AMERICA). ON DECEMBER 1, 2017, CHESTNUT HEALTH SYSTEMS SOLD ITS INVESTMENTS IN CHESTNUT GLOBAL PARTNERS (CGP). CHESTNUT HEALTH SYSTEMS SOLD ITS OWNERSHIP STAKE IN FIVE JOINT VENTURE COMPANIES IN BRAZIL, CHINA, EASTERN EUROPE, INDIA, AND RUSSIA. ABOVE INCOME IS THROUGH THE DATE SOLD. X X X X 0 1 0 0 0 0 0 0 0 RUSSELL HAGEN CEO 433280 0 0 0 9515 0 12000 0 16976 0 471771 0 0 0 DAVID SHARAR CHIEF CLINICAL OFFICER 176694 0 0 0 315 0 7410 0 20636 0 205055 0 0 0 CHRISTY SCOTT DIRECTOR OF LI 327985 0 25500 0 315 0 12000 0 12948 0 378748 0 0 0 MICHAEL LOUIS DENNIS SR. RESEARCH PSYCHOLOGIST 256132 0 18500 0 315 0 12000 0 22086 0 309033 0 0 0 VICTORIA J BROCKHOUSE PHYSICIAN - FAMILY PRACTIC 243781 0 0 0 0 0 9000 0 16508 0 269289 0 0 0 MARK D GODLEY SR. RESEARCH SCIENTIST 182026 0 16000 0 465 0 6669 0 19156 0 224316 0 0 0 PUNEET LEEKHA CHIEF OPERATING OFFICER AND GENERAL 166658 0 0 0 315 0 8521 0 15836 0 191330 0 0 0 ORVILLE MERCER VICE PRESIDENT - BEHAVIORAL HEALTH 143244 0 0 0 2114 0 6997 0 17553 0 169908 0 0 0 JOAN HARTMAN VICE PRESIDENT - BEHAVIORAL HEALTH 143013 0 0 0 315 0 7310 0 10969 0 161607 0 0 0 TOM G SHJERVEN DIRECTOR OF SALES 106390 0 33365 0 50 0 7069 0 9720 0 156594 0 0 0 X OFFICE STANDARD 100 55900 FMV X WINDOWS OPERATING SYSTEM UPGRADE 100 29800 FMV X SQL SERVER 6 15334 FMV X WINDOWS SERVER 125 13950 FMV X EXCHANGE SERVER 2 6781 FMV X HP ELITEBOOK LAPTOP 25 6250 FMV X SYSTEM CENTER CONFIGURATION MANAGER 50 2800 FMV 0 1 0 FORM 990, PART III, LINE 3 ON DECEMBER 1, 2017, CHESTNUT HEALTH SYSTEMS SOLD ITS INVESTMENT IN CHESTNUT GLOBAL PARTNERS, WHICH WAS FORMERLY ONE OF THE ORGANIZATIONS LARGEST PROGRAMS. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE WILL REVIEW THE 990 AND REPORT TO THE BOARD PRIOR TO THE FILING OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C EVERY YEAR EACH MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO EXECUTE A "CONFLICT OF INTEREST STATEMENT AND EACH MEMBER OF THE EXECUTIVE LEADERSHIP COUNCIL IS REQUIRED TO EXECUTE AN "ANNUAL POTENTIAL CONFLICT OF INTEREST DISCLOSURE STATEMENT." FORM 990, PART VI, SECTION B, LINE 15 THE CEO RECEIVES AN ANNUAL PERFORMANCE EVALUATION FROM THE BOARD OF DIRECTORS, ALL OF WHOM ARE UNPAID VOLUNTEERS. THE BOARD CHAIRPERSON SOLICITS INPUT INTO THE EVALUATION WITH SPECIFIC QUESTIONS AND ISSUES POSED TO BOARD MEMBERS, EXECUTIVES, OTHER KEY MANAGEMENT, AS WELL AS THE CEO. THE EVALUATION IS THEN ASSEMBLED AND WRITTEN BY THE BOARD EXECUTIVE COMMITTEE, COMPRISED OF DISINTERESTED DIRECTORS AND SUBMITTED TO THE FULL BOARD FOR REVIEW AND DISCUSSION OUTSIDE OF THE PRESENCE OF THE CEO. CEO COMPENSATION IS RESEARCHED ANNUALLY BY CORPORATE COUNSEL AND A REPORT IS SUBMITTED TO THE BOARD OF DIRECTORS. COUNSEL COMPILES OBJECTIVE SALARY SURVEYS CONTAINING COMPARATIVE DATA FROM MULTIPLE RESOURCES FOR CEO COMPENSATION FOR OTHER BEHAVIORAL HEALTHCARE ORGANIZATIONS AND NOT-PROFIT ORGANIZATIONS ON A LOCAL, STATEWIDE, AND NATIONAL BASIS AS WELL AS REVIEWS FORM 990 OF SIMILARLY SITUATED ORGANIZATIONS. THE REPORT ALSO INCLUDES A DISCUSSION OF MARKET AND ECONOMIC TRENDS IN CEO COMPENSATION. THIS COMPARABILITY DATA IS USED AND RELIED UPON BY THE BOARD. THE BOARD THEN THOROUGHLY DOCUMENTS ITS RATIONALE AND THE REASONABLENESS OF THE COMPENSATION IN A COMBINATION OF THE FOLLOWING DOCUMENTS: THE PERFORMANCE EVALUATION, COMPENSATION REPORTS, EXECUTIVE COMMITTEE MINUTES AND BOARD OF DIRECTORS MINUTES. THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES IS REVIEWED VIA THE STANDARD ANNUAL EMPLOYEE PERFORMANCE EVALUATION PROCESS WHICH IS WRITTEN BY THE CEO OR OTHER MEMBERS OF EXECUTIVE MANAGEMENT. PAY ADJUSTMENTS ARE DETERMINED BY PERFORMANCE, BUDGET GUIDELINES, AND INTERNAL AND MARKET FACTORS. THE DIRECTOR OF HUMAN RESOURCES REVIEWS ALL EVALUATIONS AND COMPENSATION ADJUSTMENTS FOR EMPLOYEES IN THIS CATEGORY. INTERNAL AND MARKET ANALYSIS OF THESE POSITIONS BY HUMAN RESOURCES OCCURS ON A PERIODIC BASIS OR AT THE REQUEST OF THE CEO. FORM 990, PART VI, SECTION C, LINE 19 CERTAIN DOCUMENTS WILL BE MADE AVAILABLE FOR PUBLIC INSPECTION ACCORDING TO CHESTNUT HEALTH SYSTEMS' POLICY. FORM 990, PART IX, LINE 24E TRANSPORTATION: PROGRAM SERVICE EXPENSES 848,164. MANAGEMENT AND GENERAL EXPENSES 12,006. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 860,170. MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 200,546. MANAGEMENT AND GENERAL EXPENSES -11,949. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 188,597. OUTSIDE PRINTING/ARTWORK: PROGRAM SERVICE EXPENSES 59,402. MANAGEMENT AND GENERAL EXPENSES 756. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,158. FORM 990, PAGE 12, PART XII, QUESTION 2C THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS. CHESTNUT GLOBAL PARTNERS 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 753186256 BEHAVIORAL HEALTH IL 12786795 0 CHESTNUT HEALTH SYSTEMS INC CHESTNUT RESOLUTIONS INC NFP 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 421692441 REAL ESTATE IL 501(C)(3) LINE 11 CHESTNUT HEALTH SYSTEMS INC 0 MEMORIAL EMPLOYEE ASSISTANCE SERVICES LLC 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 364178592 BEHAVIORAL HEALTH IL CHESTNUT GLOBAL PARTNERS RELATED -10557 0 1 CHESTNUT MADISON RECOVERY LP 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 043833226 REAL ESTATE IL CHESTNUT HOUSING SOLUTIONS INC RELATED -10 223 0 1 0.00010 EMPLOYEE ASSISTANCE SOLUTIONS INC 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 272766591 BEHAVIORAL HEALTH IL CHESTNUT GLOBAL PARTNERS S 1375 -13818 1.00000 0 CHESTNUT GLOBAL PARTNERS DO BRASIL AVERIDA NOVE DE JULHO SAO PAULO BR BEHAVIORAL HEALTH BR CHESTNUT GLOBAL PARTNERS C -230330 0 CHESTNUT HOUSING SOLUTIONS INC 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 371409560 REAL ESTATE IL CHESTNUT HEALTH SYSTEMS INC C -12000 1.00000 0 CGP EMPLOYEE ASSISTANCE SOLUTIONS OF INDIA PRIVATE A-38 KAILASH COLONY NEW DELHI IN 110048 BEHAVIORAL HEALTH IN CHESTNUT GLOBAL PARTNERS C -19982 0 CHESTNUT GLOBAL PARTNERS OF MEXICO SA DE CV HOMERO 1804 SUITE 902 MEXICO DF MX 11570 BEHAVIORAL HEALTH MX CHESTNUT GLOBAL PARTNERS C 12886 24217 1.00000 0 CHESTNUT GLOBAL PARTNERS CENTRAL EUROPE KORLATOLT FELELOSSEGU TARSASAG 1026 BUDAPEST GARDONYI GEZA UT EM HU BEHAVIORAL HEALTH HU CHESTNUT GLOBAL PARTNERS C 56915 0 PCGP 7 JIAN GUA MEN NEW DA JIE DONGCHENG CH BEHAVIORAL HEALTH CH CHESTNUT GLOBAL PARTNERS C -211546 0 CORPORATE HEALTH LTD NOVY ARBAT BLDG 21 OFFICE 931 MOSCOW RS BEHAVIORAL HEALTH RS CHESTNUT GLOBAL PARTNERS C -3493 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CHESTNUT HOUSING SOLUTIONS D 199483 FMV CHESTNUT MADISON RECOVERY B 96532 FMV CHESTNUT RESOLUTIONS B 60283 FMV