2024-11-15T11:26:12-06:00 2023-12-31 581433845 FRAZIER & DEETER LLC 1230 PEACHTREE STREET NE SUITE 1500 ATLANTA GA 30309 990 2023-01-01 900180674 EMORY HEALTHCARE POST-RETIREMENT BENEFIT TRUST EMOR 4046866020 1440 CLIFTON ROAD NE 450 WHSCAB ATLANTA GA 30322 ELIZABETH BETH ALLEN VP FINANCIAL OPERATIONS|CORPORATE C 4046866020 2024-11-15 1 1 JASON W NELSON P01426650 4042537500 2024-11-13 2023 2024-10-15 13:58:12Z ELIZABETH BETH ALLEN 1599 CLIFTON RD NE ATLANTA GA 30322 84689 0 X WWW.EMORYHEALTHCARE.ORG X 2003 GA PROVIDES HEALTH AND LIFE INSURANCE BENEFITS FOR RETIRED EMPLOYEES. 1 1 0 0 0 0 0 0 0 0 145422 84689 0 0 145422 84689 0 0 0 2574213 11766 8686 0 0 0 27865 18078 39631 2600977 105791 -2516288 16503926 15910903 0 0 16503926 15910903 PROVIDES HEALTH AND LIFE INSURANCE BENEFITS FOR RETIRED EMPLOYEES. 0 0 PROVIDES HEALTH AND LIFE INSURANCE BENEFITS FOR RETIRED EMPLOYEES. 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 GA X EMORY FINANCE 4047276080 1599 CLIFTON RD NE ATLANTA GA 30322 BNY MELLON TRUSTEE 5.00 5.00 X 8686 0 0 8686 0 0 0 0 0 0 0 84689 84689 84689 0 0 84689 2574213 8686 18078 2600977 7044 1558 482 258 4398738 1097636 12097662 14811451 16503926 15910903 0 0 X 16503926 15910903 0 0 0 0 16503926 15910903 16503926 15910903 X -2516288 1876377 46888 X 0 1 X 1 0 0 COMMON COLLECTIVE TRUSTS 7169734 F ALTERNATIVE INVESTMENTS 7641717 F 14811451 X PART X, LINE 2: THE TRUSTS ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS ARE INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE IRC, AND ACCORDINGLY, THE NET INCOME FROM THE TRUSTS IS EXEMPT FROM INCOME TAXES. THE MASTER TRUST HAS OBTAINED AN EXEMPTION LETTER DATED MARCH 1, 1995 FROM THE INTERNAL REVENUE SERVICE (IRS). THE EMORY HEALTHCARE MASTER TRUST HAS OBTAINED AN EXEMPTION LETTER DATED APRIL 20, 2006, WITH AN EFFECTIVE DATE OF JANUARY 1, 2003 FROM THE IRS. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN AND TRUSTS, AS AMENDED, CONTINUE TO QUALIFY AND TO OPERATE IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND THE PLAN HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX, THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLAN'S FINANCIAL STATEMENTS. U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN SPONSOR HAS ANALYZED TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. BRITISH VIRGIN ISLANDS & CAYMAN ISLANDS 0 0 INVESTMENTS 857894 0 0 0 0 0 0 857894 0 857894 1 0 1 1 0 0 FORM 990, PART VI, SECTION A, LINE 1A EMORY UNIVERSITY IS GOVERNED BY A BOARD OF TRUSTEES, WHICH HAS DELEGATED BROAD AUTHORITY FOR OVERSIGHT OF THE TRUST TO THE PENSION BOARD, WHICH IS COMPRISED OF OFFICERS AND EMPLOYEES OF EMORY UNIVERSITY AND EMORY HEALTHCARE. THE PENSION BOARD IS DEEMED TO BE THE PLAN ADMINISTRATOR OF THE TRUST AND ITS OVERSIGHT INCLUDES INVESTMENT SELECTION AND PERFORMANCE MANAGEMENT. THIS RESPONSIBILITY IS FURTHER DELEGATED TO EMORY INVESTMENT MANAGEMENT, AN OPERATING DIVISION OF EMORY UNIVERSITY. EMORY INVESTMENT MANAGEMENT IS RESPONSIBLE FOR EXECUTING INVESTMENT STRATEGY AND MANAGER SELECTION FOR THE TRUST ASSETS. THERE ARE NO OFFICERS, DIRECTORS, INDIVIDUAL TRUSTEES OR EMPLOYEES OF THE TRUST. BNY MELLON IS REPORTED AS THE INSTITUTIONAL TRUSTEE IN PART VII OF FORM 990. FORM 990, PART VI, SECTION B, LINE 11B AN ACCOUNTING FIRM EXPERIENCED IN THE TAX-EXEMPT AREA HAS BEEN ENGAGED TO PREPARE THE 990. ONCE A DRAFT HAS BEEN PREPARED IT IS REVIEWED BY SENIOR MANAGEMENT AND PRESENTED TO THE EMORY PENSION BOARD PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CODE OF CONDUCT APPLIES TO ALL EMPLOYEES WORLDWIDE WHO WORK FOR BNY MELLON OR AN ENTITY THAT IS MORE THAN 50 PERCENT OWNED BY THE COMPANY MUST ADHERE TO THE STANDARDS IN OUR CODE. NO EMPLOYEE IS EXEMPT FROM THESE REQUIREMENTS, REGARDLESS OF THE POSITION HELD, THE LOCATION OF THEIR JOB OR THE NUMBER OF HOURS WORKED. IF AN EMPLOYEE OVERSEES VENDORS, CONSULTANTS OR TEMPORARY WORKERS, THEY MUST SUPERVISE THEIR WORK TO ENSURE THEIR ACTIONS ARE CONSISTENT WITH THE KEY PRINCIPLES IN THIS CODE. WAIVERS OF THE CODE ARE NOT PERMITTED FOR ANY EXECUTIVE OFFICER OF BNY MELLON, UNLESS THE WAIVER IS MADE BY THE COMPANY'S BOARD OF DIRECTORS (OR A COMMITTEE OF THE BOARD) AND DISCLOSED PROMPTLY TO SHAREHOLDERS. INDIVIDUALS WHO ARE DEEMED TO BE "EXECUTIVE OFFICERS" OF BNY MELLON WILL BE NOTIFIED AS APPROPRIATE. THE EMORY UNIVERSITY CONFLICT OF INTEREST POLICY REQUIRES CERTAIN INDIVIDUALS TO DISCLOSE PARTICIPATION IN ACTIVITIES OR CIRCUMSTANCES THAT MAY PRESENT A CONFLICT OF INTEREST ON AN ANNUAL BASIS OR IF AT ANY TIME SUCH INDIVIDUAL BECOMES AWARE OF CIRCUMSTANCES THAT MAY PRESENT A CONFLICT OF INTEREST. THESE DISCLOSURES ARE REVIEWED BY THE EXECUTIVE COMPENSATION AND TRUSTEES' CONFLICT OF INTEREST COMMITTEE OF THE EMORY UNIVERSITY BOARD OF TRUSTEES ('CONFLICT OF INTEREST COMMITTEE'), AS NECESSARY. IF THE CONFLICT OF INTEREST COMMITTEE DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE CONFLICT OF INTEREST MAY MAKE A PRESENTATION TO THE CONFLICT OF INTEREST COMMITTEE, BUT AFTER SUCH PRESENTATION, THE INDIVIDUAL MUST LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTED IN THE CONFLICT OF INTEREST. DURING THE FISCAL YEAR NONE OF THE TRUSTEES OF EMORY UNIVERSITY OR DIRECTORS OF EMORY HEALTHCARE WITH RELATED BUSINESS INTERESTS VOTED ON BUSINESS DECISIONS INVOLVING SUCH COMPANIES. FORM 990, PART VI, SECTION B, LINE 15 THE EMORY HEALTHCARE POST-RETIREMENT BENEFIT TRUST DOES NOT HAVE EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: K-1 PASS THROUGH INVESTMENT INCOME 46,888. EMORY UNIVERSITY 1599 CLIFTON RD NE 3RD FL ATLANTA GA 30322 580566256 EDUCATION GA 501(C)(3) LINE 2 N/A 0 EMORY HEALTHCARE INC 201 DOWMAN DR NE ATLANTA GA 30322 582137993 HEALTHCARE GA 501(C)(3) LINE 12A, I EMORY UNIVERSITY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0