2024-05-10T17:01:06+00:00 2023-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2022-07-01 510157933 Hospital Sisters Healthcare-West Inc HOSP 9204330111 2661 County Highway I Chippewa Falls WI 54729 Patricia Allen System CFO for Care Delivery 2024-05-10 true Patricia Allen 999009999 Mallory Fairless P01321579 3128997000 2022 2023-04-26 12:10:37Z John Wagner 2661 County Highway I Chippewa Falls WI 54729 1072248 false 0928 X N/A X 1975 WI TO PROMOTE AND SUPPORT, BY DONATION, LOAN, OR OTHERWISE, THE INTERESTS AND PURPOSE OF THE HOSPITAL SISTERS OF THE THIRD ORDER OF ST. FRANCIS 3 0 0 0 0 0 0 832156 851821 634404 220427 0 1466560 1072248 0 0 0 0 0 858595 863075 858595 863075 607965 209173 15224913 15758173 424822 358073 14800091 15400100 See Schedule O false false 494972 571166 ST. FRANCIS APARTMENTS PROVIDES QUALITY, INDEPENDENT LIVING FACILITY FOR SENIORS 62 YEARS OF AGE AND OLDER. WE CONTINUE TO OFFER EXCELLENT CUSTOMER SERVICE TO ALL OF OUR TENANTS. WE CELEBRATE THE GREAT REPUTATION WE HAVE BUILT IN THE SENIOR HOUSING COMMUNITY AND ARE PROUD OF THIS CONTINUED SUCCESS. THE AVERAGE AGE OF OUR TENANTS IS 85 YEARS OF AGE WITH THE AVERAGE LENGTH OF OCCUPANCY AT 5.24 YEARS. WE HAVE MAINTAINED A 99% OCCUPANCY LEVEL. 157321 162000 LEASING OF L.E. PHILLIPS TREATMENT CENTER TO ST.JOSEPH'S HOSPITAL FOR IT TO PROVIDE ALCOHOL AND OTHER DRUG ABUSE TREATMENT AND MEDICAL OFFICE BUILDINGS TO INDEPENDENT CLINICS TO PROVIDE PRIMARY CARE HEALTHCARE SERVICES. 43666 118655 LEASING OF HEALTH CARE WEST MEDICAL OFFICE BUILDING TO PREVEA HEALTH TO PROVIDE MEDICAL OFFICE SPACE TO PROVIDE PATIENT HEALTHCARE SERVICES. 695959 true false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true false false false true 0 0 0 false false false false false false false false false false false false X 3 0 false false false false true true true true true false false true true true true true true true true false X Linda Dace 6182342120 3051 Hollis Drive Springfield IL 62704 ANDREW J BAGNALL Chair & Division CEO - Wisconsin (until 11/1/22) 0.3 59.8 X X 0 842889 32735 JOHN WAGNER CEO/PRESIDENT - SJCF 1.0 59.0 X X 0 396392 99522 BRIAN CHARLIER BOARD MEMBER 1.0 59.0 X 0 837002 136918 PATRICIA ALLEN Division CFO - Wisconsin 3.0 57.0 X 0 541100 154396 TODD Smart Treasurer 0.3 59.8 X 0 329569 81262 0 2946952 504833 0 false true false 0 0 RENTAL INCOME 531112 571166 571166 LEASE INCOME 531112 280655 280655 0 0 0 0 851821 216210 216210 0 0 4217 4217 0 4217 4217 0 0 0 0 0 1072248 851821 0 220427 X 167116 167116 150300 150300 0 0 7988 7988 30813 30813 195731 195731 243254 243254 10364 10364 Meals & Food 24012 24012 LICENSE & TAXES 2226 2226 31271 31271 0 0 863075 695959 167116 0 1583480 132562 0 0 0 0 8285286 6625919 1860713 1659367 11780720 13966244 0 0 0 0 15224913 15758173 125304 88678 0 0 299518 269395 424822 358073 X 14800091 15400100 14800091 15400100 15224913 15758173 209173 390836 0 X false true X true false X X X 1 THE CONGREGATION OF THE HOSPITAL SISTERS OF THE THIRD ORDER REGULAR OF ST F RANCIS 376030823 1 true 0 0 1 0 0 true true false false false false false false false false false false false false false true false Schedule A, Part IV, Section B, Line 1 Elect majority of the organization's directors/trustees Pursuant to section 2.3 of the filing organization's bylaws, the organization's member, hospital sisters services, inc. ("HSSI"), an Illinois not for profit corporation exempt from federal taxation under section 501(c)(3) of the internal revenue code, has the right to appoint and remove the organization's board of directors, chairperson of the board and president. Such rights are granted pursuant to The Congregation of the Hospital Sisters of the Third Order Regular of St. Francis's transfer of authority to conduct activities on its behalf of HSSI. Schedule A, Part IV, Section A, Line 2 Supported Org. Without IRS Status 509(a)1 or (2) The filing organization supports THE CONGREGATION OF THE HOSPITAL SISTERS OF THE THIRD ORDER REGULAR OF ST. FRANCIS, A RELIGIOUS INSTITUTE OF THE ROMAN CATHOLIC CHURCH. The organization determined the supported organization was described in section 509(a)(1) by reviewing and confirming it is listed in the Official Catholic Directory. The Official Catholic Directory includes the names and addresses of the agencies and instrumentalities and educational, charitable, and religious institutions operated by the Roman Catholic Church in the United States. An IRS determination letter is not required to obtain recognition of public charity status for a religious institute. 146926 146926 7537763 6057651 1480112 194421 188919 5502 406176 379349 26827 1659367 REFUNDABLE ENTRANCE FEES 269395 269395 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote HSHS and the Foundation are Illinois not-for-profit organizations as described in Section 501(c) (3) of the Internal Revenue Code (the Code) and are exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. Kiara, Inc. is an Illinois for-profit corporation that recognizes income taxes under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The net operating loss carryforwards result in a deferred tax asset of $3,382 and $3,548 at June 30, 2023 and 2022, respectively. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers projected future taxable income and tax planning strategies in making this assessment. Based upon the level of historical taxable losses and projections for future taxable losses over the periods for which the deferred tax assets are deductible, management believes it is more likely Kiara, Inc. will not realize most of the benefits of these deductible differences. Full valuation allowances have been applied against the deferred tax assets attributable to the net operating loss carryforwards not realized as of June 30, 2023 and 2022 in the accompanying consolidated financial statements due to the uncertainty of realization. HSHS recognizes the tax benefit from an uncertain tax position only if it is more likely than not the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. As of June 30, 2023 and 2022, HSHS does not have any liabilities for unrecognized tax benefits. X X X X X false true false false false false false false false ANDREW J BAGNALL Chair & Division CEO - Wisconsin (until 11/1/22) 0 416871 0 146870 0 279148 0 5318 0 27417 0 875624 0 134905 JOHN WAGNER CEO/PRESIDENT - SJCF 0 286504 0 80804 0 29084 0 67058 0 32464 0 495914 0 0 BRIAN CHARLIER BOARD MEMBER 0 606838 0 103319 0 126845 0 111693 0 25225 0 973920 0 0 PATRICIA ALLEN Division CFO - Wisconsin 0 414598 0 44684 0 81818 0 126563 0 27833 0 695496 0 0 TODD Smart Treasurer 0 267686 0 38335 0 23548 0 45254 0 36008 0 410831 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation PLEASE SEE RESPONSE TO FORM 990, PART VI, LINE 15A IN SCHEDULE O. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan HSHS EXECUTIVES ELIGIBLE TO PARTICIPATE IN SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) ARE DEFINED IN THE SERP PLAN DOCUMENTS. THE SERP WAS ESTABLISHED TO PROVIDE ADDITIONAL RETIREMENT BENEFITS TO ENSURE REASONABLE MARKET COMPETITIVE BENEFITS IN ACCORDANCE WITH THE HSHS EXECUTIVE COMPENSATION PHILOSOPHY ESTABLISHED BY THE HSHS COMPENSATION COMMITTEE. THE PLAN PROVIDES A DEFINED RETIREMENT CONTRIBUTION TO PARTICIPANTS COMMENCING ON JANUARY 1, 2008, EQUAL TO A PERCENTAGE OF COMPENSATION AS DEFINED IN THE SERP PLAN DOCUENTS FOR THE PLAN YEAR. PARTICIPANTS CONSTRUCTIVELY RECEIVE A DISTRIBUTION FROM THE PLAN NO LATER THAN MARCH 15TH OF THE CALENDAR YEAR FOLLOWING THE CALENDAR YEAR IN WHICH AN AMOUNT IS VESTED AND TAXABLE PURSUANT TO A VESTING SCHEDULE AS SPECIFIED IN THE PLAN DOCUMENT. THE ACTUAL DISTRIBUTION OF THE VESTED BENEFIT UNDER THE PLAN IS PAID IN A SINGLE LUMP SUM TO THE PARTICIPANT OR THE PARTICIPANT'S BENEFICIARY UPON THE EARLIER OF THE PARTICIPANT'S TERMINATION OF EMPLOYMENT, DEATH, OR TOTAL AND PERMANENT DISABILITY. THE FOLLOWING INTERESTED PERSONS CONSTRUCTIVELY RECEIVED DEFERRALS TO THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) IN 2022 THESE DEFERRALS ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (C). Patricia Allen -- $37,240 Todd Smart -- $25,135 John Wagner -- $34,987 THE FOLLOWING INTERESTED PERSONS RECEIVED DISTRIBUTIONS FROM THE SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) IN 2022 THESE PAYMENTS ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III) AND SCHEDULE J, PART II, COLUMN (F), AS APPLICABLE. Andy Bagnall -- $134,905 Form 990, Part III, Line 1 ORGANIZATION'S MISSION HOSPITAL SISTERS HEALTHCARE-WEST, INC. (THE "CORPORATION") IS A WISCONSIN NON-STOCK CORPORATION, WHICH SHALL BE ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, EDUCATIONAL AND/OR SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE TO PROMOTE AND SUPPORT, DIRECTLY OR INDIRECTLY, BY DONATION, LOAN OR OTHERWISE, THE INTERESTS AND PURPOSES OF THE CONGREGATION OF THE HOSPITAL SISTERS OF THE THIRD ORDER REGULAR OF ST. FRANCIS, A RELIGIOUS INSTITUTE WITHIN THE ROMAN CATHOLIC CHURCH (THE "CONGREGATION"), AND, IN FURTHERANCE OF THESE PURPOSES, THE CORPORATION MAY: (A) PROVIDE AND OPERATE A CHARITABLE FACILITY FOR THE TREATMENT OF CHEMICALLY DEPENDENT PERSONS AND OTHERS NEEDING HEALTH CARE; (B) OWN AND OPERATE DIRECTLY OR THROUGH AFFILIATED CORPORATIONS, FACILITIES INCLUDING LAND, BUILDINGS, EQUIPMENT AND OTHER PROPERTY USED OR USEFUL IN CARRYING OUT THE HEALTH AND WELFARE ACTIVITIES OF HOSPITALS, RETIREMENT AND NURSING HOMES, CLINICS, DAY CARE SERVICES, HOME CARE SERVICES, SCHOOLS, COLLEGES AND THE LIKE; AND ASSIST IN THE FINANCING OF SUCH FACILITIES THROUGH LOANS, GRANTS, MORTGAGES, PLEDGES OR OTHER SECURITY ARRANGEMENTS. Form 990, Part VI, Line 13 WHISTLEBLOWER POLICY PROVISIONS WITHIN THE CORPORATE COMPLIANCE PROGRAM AND CONFLICT OF INTEREST POLICY PROVIDE PROTECTIONS FOR WHISTLEBLOWER TYPE ACTIVITIES. Form 990, Part VI, Line 1a Delegate broad authority to a committee PER ARTICLE 5.5 OF THE ORGANIZATION'S BY-LAWS, THE GOVERNING BODY DELEGATES BROAD AUTHORITY TO AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL BE VESTED WITH AND MAY IN ITS DISCRETION EXERCISE THE FULL POWERS, DUTIES, RESPONSIBILITIES, AND AUTHORITY OF THE BOARD EXCEPT WHERE PROHIBITED BY LAW AND SUBJECT TO ANY LIMITATIONS IMPOSED BY THE BYLAWS OR THE BOARD OF DIRECTORS. AS PROVIDED IN THE BY-LAWS, THE EXECUTIVE COMMITTEE SHALL CONSIST OF THREE TO SIX MEMBERS, INCLUDING THE CHAIRPERSON OF THE BOARD, THE VICE CHAIRPERSON, THE PRESIDENT AND OTHER MEMBERS SELECTED FROM AMONG THE DIRECTORS BY THE BOARD. Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE CORPORATE MEMBER OF HOSPITAL SISTERS HEALTHCARE-WEST (THE CORPORATION) IS HOSPITAL SISTERS SERVICES, INC. ("HSSI"), AN ILLINOIS NOT FOR PROFIT CORPORATION EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body PURSUANT TO SECTION 2.3 OF THE CORPORATION'S BYLAWS, THE ORGANIZATION'S MEMBER, HOSPITAL SISTERS SERVICES, INC. ("HSSI"), AN ILLINOIS NOT FOR PROFIT CORPORATION EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, HAS THE RIGHT TO APPOINT AND REMOVE THE CORPORATION'S BOARD OF DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders RESPONSIBILITY FOR THE POLICY AND OPERATIONS OF HOSPITAL SISTERS HEALTHCARE-WEST , INC.(THE "CORPORATION") IS VESTED IN ITS BOARD OF DIRECTORS, EXCEPT WITH RESPECT TO SPECIFIC POWERS RESERVED IN THE CORPORATION'S BYLAWS TO THE CORPORATION'S MEMBER, HOSPITAL SISTERS SERVICES, INC. ("HSSI"), AN ILLINOIS NOT FOR PROFIT CORPORATION EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MEMBER OF HSSI IS HOSPITAL SISTERS HEALTH SYSTEM ("HSHS"), AN ILLINOIS NOT FOR PROFIT CORPORATION EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE GOVERNANCE AND OPERATIONS OF THE CORPORATION ARE SUBJECT TO HSSI'S RIGHT TO EXERCISE THESE RESERVED POWERS WITH RESPECT TO THE CORPORATION AND ORGANIZATIONS OF WHICH THE CORPORATION IS EITHER, DIRECTLY OR INDIRECTLY, A CONTROLLING MEMBER OR A CONTROLLING SHAREHOLDER ("AFFILIATES"). HSSI'S RIGHT TO EXERCISE CERTAIN OF THESE RESERVED POWERS IS, IN TURN, SUBJECT TO THE APPROVAL OF HSHS AND HSHS' MEMBERS. THE RESERVED POWERS INCLUDE ALL RIGHTS GRANTED TO HSSI BY LAW AND THE RIGHT TO: (A) ADOPT, APPROVE AMENDMENTS TO, OR AMEND ANY STATEMENT OF PHILOSOPHY, MISSION, MISSION INTEGRATION OR VALUES OR ANY NAME, LOGO, OR MARK OF THE CORPORATION OR OF ANY AFFILIATE; (B) ADOPT, APPROVE AMENDMENTS TO, OR AMEND THE ARTICLES OF INCORPORATION OF THE CORPORATION OR OF ANY AFFILIATE; (C) ADOPT, APPROVE AMENDMENTS TO, OR AMEND THE BYLAWS OF THE CORPORATION OR OF ANY AFFILIATE; (D) APPOINT AND REMOVE THE BOARD OF DIRECTORS, ANY ONE OR MORE OF THE DIRECTORS OF THE CORPORATION OR ANY AFFILIATE, AND THE CHAIRPERSON AND PRESIDENT OF THE CORPORATION OR OF ANY AFFILIATE; (E) APPROVE THE RECOMMENDATION OF THE BOARD OF DIRECTORS TO APPOINT OR REMOVE THE BOARD OF DIRECTORS, ANY ONE OR MORE DIRECTORS OF THE CORPORATION OR OF ANY AFFILIATE, OR THE CHAIRPERSON AND PRESIDENT OF THE CORPORATION OR OF ANY AFFILIATE. (F) WITH RESPECT TO THE CORPORATION OR ANY AFFILIATE, APPROVE THE PURCHASE, SALE, ALIENATION, EXCHANGE, LEASE OR ENCUMBRANCE OF ANY REAL PROPERTY OF THE CORPORATION OR OF ANY AFFILIATE, WHICH PROPERTY HAS A VALUE IN EXCESS OF LIMITS SET FROM TIME TO TIME BY HSSI; (G) APPROVE THE OPERATING AND CAPITAL BUDGETS OF THE CORPORATION OR OF ANY AFFILIATE, AND ANY DEVIATIONS BY THE CORPORATION OR OF ANY AFFILIATE FROM SUCH BUDGETS IN AN AMOUNT OR PERCENTAGE SPECIFIED BY HSSI FROM TIME TO TIME; (H) APPROVE THE STRATEGIC PLAN AND GOALS OF THE CORPORATION OR OF ANY AFFILIATE; (I) APPROVE THE SALE OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION OR OF ANY AFFILIATE; (J) APPROVE THE MERGER OR DISSOLUTION OF THE CORPORATION OR OF ANY AFFILIATE; (K) ADOPT OR AMEND THE PLAN FOR MINISTRY EDUCATION AND GOVERNANCE FOR THE CORPORATION AND ITS AFFILIATES; (L) APPROVE THE CORPORATION'S MISSION ACCOUNTABILITY REPORTS AND THOSE OF ANY AFFILIATE; (M) APPROVE THE FINANCIAL POLICIES AND PROCEDURES OF THE CORPORATION OR OF ANY AFFILIATE AND APPROVE ANY DEVIATIONS FROM SUCH POLICIES AND PROCEDURES BY THE CORPORATION OR ANY AFFILIATE; AND (N) ADOPT POLICIES TO IMPLEMENT THE RESERVED POWERS OF HSSI. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ORGANIZATION EMPLOYS CROWE LLP TO ASSIST IN THE OVERALL REVIEW AND ELECTRONIC SUBMISSION OF ITS FORM 990. CROWE LLP PROVIDES GUIDANCE IN IDENTIFYING CRITICAL ERRORS IN THE RETURN SUBMISSION AND FEEDBACK ON QUANTITATIVE AND QUALITATIVE RESPONSES. ADDITIONALLY, THE ORGANIZATION'S CFO PERFORMS A THOROUGH REVIEW OF THE RETURN AND REVIEWS IT WITH THE ORGANIZATION'S CEO AND/OR SENIOR LEADERS BEFORE PRESENTING IT IN ITS ENTIRETY TO THE HOSPITAL BOARD FOR QUESTIONING AND REVIEW PRIOR TO THE RETURN'S SIGNING AND SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization is subject to the corporate compliance program and conflict of interest policy ("policy') of Hospital Sisters Health System, an Illinois not for profit corporation exempt from federal taxation under section 501(c)(3) of the Internal Revenue Code. A revised corporate compliance program and conflict of interest policy have been implemented since January, 2009 to manage conflicts of interest using a system-wide protocol for disclosure statements. In accordance with the organization's conflict of interest policy, all covered persons have a duty to comply with the conflict of interest policy for any contract, transaction, relationship or activity contemplated, entered into or conducted at HSHS or its affiliates. The policy defines covered persons as board members, board committee members, officers, board designees, senior management, members of any committee that oversees the approval of pharmaceuticals and medical devices, any other individual who holds a position of trust. On an annual basis, HSHS discloses a copy of the conflict of interest policy (and all corresponding procedures, guidelines, forms and tools) to all covered persons and advises all covered persons in writing of any substantive changes to this policy and such related materials. Covered persons are required to review and complete the corresponding conflict of interest statement. The system office vice president, system responsibility or members of the audit and integrity committee ("committee") are available to answer any questions a covered person may have. In addition, if, at any time after submitting an annual conflict of interest statement, a covered person becomes aware of an interest that he or she would have had to disclose at the annual interval, the covered person is required promptly to disclose the interest to the committee using the HSHS conflict of interest disclosure statement. Completed conflict of interest statements are submitted to the committee, which is responsible for identifying, assessing, and managing conflicts of interest that arise in the course of conducting the affairs of HSHS and its affiliates. If the committee determines that a conflict of interest exists, the conflict of interest policy requires HSHS not to engage in or enter into a proposed contract, transaction, relationship, arrangement or activity unless the committee or, where necessary, the board of directors (acting through its disinterested members), has investigated alternatives to the proposed contract, transaction, relationship, arrangement or activity and, in the absence of alternatives that are in the best interests of HSHS, has determined: 1. That, regardless of whether the covered person participates in the implementation of the proposed contract, transaction, relationship, arrangement, or activity; 2. The contract, transaction, arrangement or activity is in the best interests of HSHS; 3. The contract, transaction, arrangement or activity is fair and reasonable from the perspective of HSHS; and 4. HSHS cannot obtain a more advantageous contract, transaction, arrangement or activity with reasonable efforts under the circumstances. In determining whether a contract, transaction or arrangement is fair and reasonable to HSHS, the committee shall consider, where applicable: 1. Appraisals or other independent valuations of the fair market value of the contract, transaction or arrangement; 2. Information regarding comparable contracts, transactions or arrangements between related parties; 3. Offers from comparable competing entities; and/or 4. Studies of comparable compensation arrangements. In any case in which the committee finds, after taking the steps described above, that HSHS should participate in a proposed transaction or arrangement despite the existence of a conflict of interest, the committee shall develop, implement, monitor, and enforce compliance with, a conflict management plan for managing the conflict of interest as it considers necessary for such findings to remain valid throughout the life of the contract, transaction, relationship, arrangement or activity. All conflict management plans shall: 1. State that the committee will oversee, monitor and enforce compliance with the plan throughout the course of the study and specify means for doing so, including, without limitation, that the appropriate individuals must provide the committee with written reports pertaining to compliance with the conflict management plan, that the committee shall have the right to audit the study for such compliance and the right to impose sanctions for non-compliance; 2. State that the plan must be shared with covered person whose interests it was developed to manage; 3. State that the plan must be shared with, and periodic reports on compliance with the plan must be provided to, the board, senior management and/or government agencies; and 4. Provide for such other management steps and mechanisms the committee considers necessary and appropriate. In addition to the committee, the system office vice presidents of system responsibility and risk and compliance may retain such independent advisors or experts as deemed necessary to assist in making its determinations and decisions. If the committee determines that the contemplated transaction, relationship arrangement or activity cannot proceed due to a conflict of interest, the committee shall inform the applicable covered person or decision-making body of such determination within one week of the committee meeting at which the contemplated transaction was discussed. The committee shall document its rejection of the contemplated transaction in the committee's meeting minutes. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION COMMITTEE (COMMITTEE) IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE COMMITTEE DEVELOPS A COMPENSATION PHILOSOPHY FOR THE SYSTEM AND ALL AFFILIATES. THE COMMITTEE SELECTS AND HIRES THE INDEPENDENT COMPENSATION CONSULTANT TO DEVELOP COMPARABILITY DATA AND ADVISE THE COMMITTEE DURING ITS DELIBERATIONS REGARDING ALL ELEMENTS OF TOTAL COMPENSATION FOR ALL HSHS EXECUTIVES, (the top management official, other officers and key employees). INTEGRATED HEALTHCARE STRATEGIES ("IHS"), THE CONSULTANTS UTILIZED BY THE COMMITTEE, USE DATA FROM MULTIPLE TAX-EXEMPT PEER GROUP SOURCES TO DETERMINE SALARY RANGES, INCENTIVE OPPORTUNITY RANGES AND BENEFITS FOR THE HSHS executives. IHS THEN ASSISTS THE COMMITTEE IN PREPARING CONTEMPORANEOUS DOCUMENTATION OF ALL ACTIONS. EACH COMMITTEE MEETING IS CONDUCTED WITH THE INTENT TO CREATE A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR ALL ELEMENTS OF EXECUTIVE TOTAL COMPENSATION. THE CHAIRMAN MAKES THIS DECLARATION AND ALSO INQUIRES IF THERE ARE ANY CONFLICTS OF INTEREST BY ANY ATTENDEES. ANY CONFLICTS ARE DISCLOSED AND THE COMMITTEE THEN ACTS IN A MANNER TO AVOID ANY CONFLICTED INDIVIDUAL PARTICIPATING IN ANY MANNER WHERE A CONFLICT MIGHT EXIST. AT THE END OF THE MEETING, THE COMMITTEE PREPARES CONTEMPORANEOUS MINUTES THAT RECORD ALL ACTIONS TAKEN DURING THE MEETING. Form 990, Part VI, Line 15b Process to establish compensation of other employees PLEASE SEE RESPONSE TO FORM 990, PART VI, LINE 15A. Form 990, Part VI, Line 19 Required documents available to the public BOARD-APPROVED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC AT THIS TIME. Form 990, Part IX, Line 11g Other Fees Purchased Services - Total Expense: 39242, Program Service Expense: 39242, Management and General Expenses: , Fundraising Expenses: ; Contract Labor - Total Expense: 111058, Program Service Expense: 111058, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part X, Line 11 POOLED INVESTMENT THE ORGANIZATION'S CASH RESERVES ARE INVESTED IN A POOLED INVESTMENT ACCOUNT MAINTAINED BY HOSPITAL SISTERS HEALTH SYSTEM ("HSHS"). PARTICIPATION IN THE POOLED INVESTMENT FUND IS LIMITED TO THE 501(C)(3) HOSPITALS AND RELATED HEALTH SERVICES ORGANIZATIONS SPONSORED BY THE HOSPITAL SISTERS HEALTH SYSTEM. THE POOLED ACCOUNT CONSISTS OF CASH, EQUITY AND DEBT SECURITIES THAT ARE PUBLICLY TRADED. IN ACCORDANCE WITH THE PROVISIONS OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS ("SFAS") NO. 124, "ACCOUNTING FORCERTAIN INVESTMENTS HELD BY NOT-FOR-PROFIT ORGANIZATIONS", INVESTMENTS IN EQUITY SECURITIES WITH READILY DETERMINABLE FAIR VALUES AND ALL INVESTMENTS IN DEBT SECURITIES ARE REPORTED AT FAIR VALUE ON THE BALANCE SHEET. INCOME, REALIZED AND UNREALIZED GAINS AND LOSSES ARE POOLED AND ALLOCATED TO THE PARTICIPANTS. INDIVIDUAL COMPONENTS OF ASSETS AND REVENUE ARE NOT IDENTIFIED TO THE INDIVIDUAL HOSPITAL PARTICIPANTS. SCHEDULE O AFFILIATED HEALTH SYSTEM Headquartered in Springfield, Illinois, Hospital Sisters Health System (HSHS) is a highly integrated, multi-institutional health care system comprised of 15 hospitals and more than 200 physician practice sites in Illinois and Wisconsin. HSHS is sponsored by Hospital Sisters Ministries (HSM), which is a public juridic person of the Roman Catholic Church. HSHS continues the health care ministries begun by its founders, the Hospital Sisters of St. Francis, more than 140 years ago, in rural and midsized communities throughout Illinois and Wisconsin. HSHS provides compassionate, holistic, high quality, and cost-effective health care through its acute care hospitals, physician practices, home health programs, palliative and hospice programs, and community outreach services. In addition, HSHS affiliated hospitals include critical access facilities that offer essential health services that otherwise would not be available in many communities. Our mission calls us to reveal and embody Christ's healing love for all people, and we extend our high quality Franciscan health care ministry beyond the walls of our hospitals by providing community health improvement services with special emphasis on the poor and vulnerable. In addition to providing community health improvement services to the broader community, HSHS cares for everyone who comes to its facilities, regardless of their ability to pay. In tandem with a variety of cross sector community partners, HSHS's Community Benefit initiatives are strategically planned and professionally implemented to improve access to health care services; enhance the health of the community; advance medical or general health care knowledge; and relieve or reduce the burden of government to improve health. The COVID-19 pandemic caused an unprecedented disruption in healthcare services across the United States. HSHS responded with services that benefited our communities, including free telehealth screenings, free testing, and coordination with other healthcare providers in the communities we serve to best ensure access to needed care. In FY2023, HSHS collectively provided $222.3 million in Community Benefit (8.2% of total hospital expenses). Of the total Community Benefit provided, HSHS spent $5.8 million provided for Financial Assistance (aka Charity Care) and $146.3 million for unreimbursed care provided as part of the Medicaid program. In addition, HSHS hospitals committed significant resources to treat Medicare patients. The cost of providing services to primarily elderly beneficiaries of the Medicare program - in excess of governmental and managed care contract payments - was $304.5 million. HSHS hospitals also recorded $74.3 million in uncollectible accounts. While HSHS does not count the latter two amounts as Community Benefit, they nonetheless reflect our commitment to serving all persons in need of care. In addition to the dollars invested in our Community Benefit programs, HSHS continues to reinvest any surplus revenue from operations and investments into new medical technology, facility infrastructure and health care services in our communities. By doing so, we ensure our ability to meet the ongoing demand for high quality, efficient and easily accessible health care. 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FOR ALL ORGANIZATIONS REPORTED AS 512(B)(13) CONTROLLED IN SCHEDULE R, PART II, PLEASE SEE SCHEDULE A, PART IV FOR THE ONLY TRANSACTIONS BETWEEN THESE ORGANIZATIONS. HOSPITAL SISTERS HEALTH SYSTEM (HSHS) CHARGES A MANAGEMENT FEE TO THE RELATED ORGANIZATIONS FOR SERVICES RENDERED IN FULFILLING THE MISSION OF HSHS. Schedule R, Part VII Related Organizations Due to the increasingly complex organization structure of Hospital Sisters Health System and Affiliates, the filing organization has elected to report all organizations within Hospital Sisters Health System as related, regardless of ownership interest or "control" as defined by the instructions to Schedule R. The intent of this reporting is to promote transparency and increase consistency across the numerous Form 990 submissions by Hospital Sisters Health System and Affiliates.