2025-03-26T08:23:36-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STREET SUITE 1000 PEORIA IL 61602 990 2023-07-01 370964629 CHESTNUT HEALTH SYSTEMS INC CHES 3098276026 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 KAREN RETTICK CFO 3098276026 2025-02-27 1 1 SAMUEL A CIGELNIK P00324762 3096714500 2025-02-27 2023 2025-03-06 01:10:19Z DAVID A SHARAR 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 78201695 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. 9 9 956 0 57649 33905 35210430 33816863 26109600 40449601 292862 644678 649423 861120 62262315 75772262 0 0 0 0 44882899 53714367 0 0 0 15650932 19839899 60533831 73554266 1728484 2217996 42109489 45720193 13322671 14697185 28786818 31023008 X MAKING A DIFFERENCE: IMPROVING QUALITY OF LIFE THROUGH EXCELLENCE IN SERVICE. 0 0 38263013 17502896 BEHAVIORAL HEALTH SERVICES: CHESTNUT HEALTH SYSTEMS OFFERS SUBSTANCE USE DISORDER (SUD), MENTAL HEALTH, AND PREVENTION SERVICES IN CENTRAL AND SOUTHERN ILLINOIS AND IN EASTERN MISSOURI. MAJOR PROGRAM SITES INCLUDE MCLEAN, MADISON, AND ST. CLAIR COUNTIES IN ILLINOIS AND JEFFERSON COUNTY IN MISSOURI. SUD TREATMENT IS AVAILABLE FOR ADOLESCENTS AND ADULTS. SUD SERVICES INCLUDE, BUT ARE NOT LIMITED TO, MEDICALLY-MONITORED DETOX, RESIDENTIAL TREATMENT, AND OUTPATIENT/INTENSIVE OUTPATIENT TREATMENT. SUD PREVENTION SERVICES ARE PRIMARILY FOCUSED ON ADOLESCENTS AND TEENS. MENTAL HEALTH SERVICES INCLUDE, BUT ARE NOT LIMITED TO, CRISIS INTERVENTION, CRISIS RESIDENTIAL, PSYCHIATRIC, SCHOOL BASED SERVICES, OUTPATIENT COUNSELING, AND SUPPORTED/SUPERVISED RESIDENTIAL. CHESTNUT OFFERS COUNSELING FOR INDIVIDUALS STRUGGLING WITH A VARIETY OF DISORDERS AND CONDITIONS. 17131266 16894551 LIGHTHOUSE INSTITUTE: THE MISSION OF LIGHTHOUSE INSTITUTE (LI) IS TO HELP PRACTITIONERS IMPROVE THE QUALITY OF THEIR SERVICES THROUGH RESEARCH, PROGRAM EVALUATION, AND TRAINING ON EVIDENCE BASED PRACTICES. LI SERVES HEALTH AND HUMAN SERVICE AGENCIES THROUGH OFFICES IN CHICAGO, BLOOMINGTON, AND MARYVILLE, ILLINOIS; AN OFFICE IN EUGENE, OR; AND REMOTE STAFF IN OVER 20 STATES. LI STAFF ALSO CREATE AND EXTEND THEIR HUMAN AND ELECTRONIC INFRASTRUCTURES TO COLLABORATE WITH SIMILAR AGENCIES IN ALL OF THE UNITED STATES AND PROVINCES OF CANADA, AS WELL AS A DOZEN OTHER COUNTRIES. 14146001 6459698 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, MADISON, AND ST CLAIR 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 PSYCHIATRIC COUNSELING SERVICES. A LABORATORY AND PHARMACY ARE LOCATED WITHIN EACH OF THE CFHC SITES. DENTAL SERVICES ARE OFFERED IN MCLEAN COUNTY 317819 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 SIMILAR ACTIVITIES CONSISTENT WITH CHESTNUT'S MISSION. 317819 69540280 1 1 0 1 0 0 0 0 1 0 1 1 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 0 0 0 0 0 1 1 1 0 0 1 260 0 1 956 1 1 1 1 MX 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X KAREN RETTICK 3098203581 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 LAURA HAAS CHAIRPERSON 2.00 X X 0 0 0 PATRICK BUSCH MEMBER 1.00 X 0 0 0 JAMES FOLEY VICE CHAIRPERSON 2.00 X X 0 0 0 JUDY NEUBRANDER MEMBER 1.00 X 0 0 0 ELIAZAR MENDIOLA SECRETARY 1.00 X X 0 0 0 MARY ANN WEBB MEMBER 1.00 X 0 0 0 GEORGE WOOD TREASURER 1.00 X X 0 0 0 DENNIS WILMSMEYER MEMBER 1.00 X 0 0 0 ANGELA ALLEN MEMBER 1.00 X 0 0 0 MATTHEW S MOLLENHAUER CHIEF CLINICAL OFFICER 40.00 X 252409 0 56005 KAREN RETTICK CFO 40.00 1.00 X 249971 0 70865 PUNEET LEEKHA CHIEF OPERATING OFFICER 40.00 1.00 X 334005 0 87452 DAVID SHARAR CHIEF EXECUTIVE OFFICER 40.00 1.00 X 363716 0 138688 MICHAEL LOUIS DENNIS DIRECTOR OF LI 40.00 X 386911 0 38688 DENNIS WATSON SR. RESEARCH SCIENTIST 40.00 X 265746 0 24070 JARED ROGERS MEDICAL DIRECTOR OF CFHC 32.00 X 209769 0 22980 BELINDA WILLIS CHICAGO OFFICE EVALUATION PROGRAM DIRECTOR 40.00 X 167545 0 23006 KEVIN GARNER MEDICAL DIRECTOR OF CFHC 40.00 X 286314 0 16569 ORVILLE MERCER VICE PRESIDENT OF STRATEGY AND INNOVATION 40.00 X 169065 0 15086 2685451 0 493409 44 0 1 0 KORTE COMPANY 12441 US HIGHWAY 40 HIGLAND IL 62249 CONTRUCTION REMODELING 887675 PJ HOERR 117 MERLE LANE NORMAL IL 61676 CONTRUCTIONS REMODELING 426600 ALL MEDICAL PERSONNEL INC PO BOX 931904 ATLANTA GA 311931904 MEDICAL TEMPORARY SUPPORT 314941 COMPREHENSIVE HEALTH SERVICES 2205 E EMPIRE ST UNIT D BLOOMINGTON IL 61704 MEDICAL TEMPORARY SUPPORT 281925 TRIWEST GROUP LLC 4450 ARAPAHOE AVE SUITE 100 BOULDER CO 80303 CONSULTANT 275631 21 30691121 3125742 33816863 PATIENT SERVICE FEES 900099 23557943 23557943 RESEARCH AND TRAINING FEES 900099 16891658 16891658 40449601 644678 644678 138002 0 138002 138002 59894 78108 2429433 2429433 0 MISCELLANEOUS INCOME 900099 402252 402252 RELATED ENTITY INCOME 900099 315574 317819 -2245 MANAGEMENT FEES 900099 5292 5292 723118 75772262 41174964 57649 722786 X 2182849 1596867 585982 40589347 39306669 1282678 1354019 1096921 257098 6360239 6112941 247298 3227913 3095544 132369 70307 70307 5797254 5413409 383845 713400 659410 53990 2058267 1693203 365064 1261922 1229979 31943 523053 488923 34130 250446 250446 1373184 1083764 289420 209936 167911 42025 UNRELATED BUSINESS INCO 11426 11426 LEASE/RENTAL 2367363 2350592 16771 SUPPLIES 2259681 2242967 16714 SMALL EQUIPMENT 2073852 1907084 166768 869808 761917 107891 73554266 69540280 4013986 0 5133069 6038821 4935293 5010682 8340834 9423565 5605392 5565600 7765 6081 532785 802849 38988041 26704976 11715632 12283065 5569959 5587420 268760 1002110 42109489 45720193 7067183 7809708 1050940 1705453 240300 232970 4964248 4949054 13322671 14697185 X 28786818 31023008 28786818 31023008 42109489 45720193 2217996 18194 0 X X 0 1 X 1 1 1 X 22364265 27738177 34404497 35210430 33816863 153534232 22364265 27738177 34404497 35210430 33816863 153534232 153534232 259605 291396 104729 361411 722786 1739927 52277 38258 52080 55340 57649 255604 862041 642295 689217 525534 725363 3444450 158974213 125546535 0.96580 0.96360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 1 0 1 0 1 70307 70307 0 PART II-B, LINE 1: STRATEGIC PLANNING AND PURSUIT OF NEW OPPORTUNITIES 0 1 X 1236365 1236365 30988241 21333819 9654422 54700 46210 8490 6708735 5324947 1383788 12283065 MUTUAL FUNDS 5240042 C OTHER INVESTMENTS 347378 C 5587420 CLIENT DEPOSITS 65686 LINE OF CREDIT 2920000 457 (B) AND 457(F) PLAN PARTICIPANT LIABILITIES 937793 LEASE LIABILITY 1020724 OTHER LIABILITIES 4851 4949054 X PART IV, LINE 2B: CHESTNUT HEALTH SYSTEMS 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 IRC 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 IRC. 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, 2024 AND 2023. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 1 SEE PART V, SUPPLEMENTAL INFORMATION SEE PART V, SUPPLEMENTAL INFORMATION 1055 1 1 0 0 1 1 1055 0 1055 0 0 1 0 0 0 SCHEDULE F, PART I, LINE 3, D & E THE PURPOSE OF CHESTNUT GLOBAL PARTNERS OF MEXICO, S.A. DE C.V. IS TO PROVIDE COMPREHENSIVE EMPLOYEE ASSISTANCE AND SUPPORT SERVICES IN THE WORKPLACE OF THE COMPANY CLIENTS. IT HAS REMAINED INACTIVE AND DORMANT SINCE 2018. AS OF FISCAL YEAR 2024, THE ORGANIZATION HAS NOT YET BEEN DISSOLVED BUT PLANS ARE TO HAVE IT DISSOLVED. THE ACTIVITIES ARE CONDUCTED AS SEPARATE JOINT VENTURES AND RESULTED IN NO BUSINESS INCOME/(LOSS) FROM NORTH AMERICA. X 1 1 X X X X 0 1 1 0 0 0 0 0 0 DAVID SHARAR CHIEF EXECUTIVE OFFICER 337552 0 20143 0 6021 0 115000 0 23688 0 502404 0 0 0 MICHAEL LOUIS DENNIS DIRECTOR OF LI 364929 0 21961 0 21 0 15000 0 23688 0 425599 0 0 0 PUNEET LEEKHA CHIEF OPERATING OFFICER 280914 0 13890 0 39201 0 46175 0 41277 0 421457 0 0 0 KAREN RETTICK CFO 234089 0 15141 0 741 0 47177 0 23688 0 320836 0 0 0 MATTHEW S MOLLENHAUER CHIEF CLINICAL OFFICER 229753 0 22635 0 21 0 47610 0 8395 0 308414 0 0 0 KEVIN GARNER MEDICAL DIRECTOR OF CFHC 288754 0 -2460 0 20 0 5775 0 10794 0 302883 0 0 0 DENNIS WATSON SR. RESEARCH SCIENTIST 245437 0 20288 0 21 0 11250 0 12820 0 289816 0 0 0 JARED ROGERS MEDICAL DIRECTOR OF CFHC 199769 0 9979 0 21 0 0 0 22980 0 232749 0 0 0 BELINDA WILLIS CHICAGO OFFICE EVALUATION PROGRAM DI 156789 0 10736 0 20 0 8614 0 14392 0 190551 0 0 0 ORVILLE MERCER VICE PRESIDENT OF STRATEGY AND INNOV 162451 0 2926 0 3688 0 6691 0 8395 0 184151 0 0 0 PART I, LINE 1A CHESTNUT HEALTH SYSTEMS PAYS FOR THE GENERAL COUNSEL/COO DUES. PART I, LINE 3 THE EXCUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AT THE DIRECTION OF THE FULL BOARD OF DIRECTORS, CONDUCTS ANNUAL PERFORMANCE EVALUATION. PART I, LINES 4B-C 457(F) PLAN PAYMENTS: DAVID SHARAR: $100,000 PUNEET LEEKHA: $35,000 KAREN RETTICK: $35,000 MATTHEW MOLLENHAUER: $35,000 FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND 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 EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AT THE DIRECTION OF THE FULL BOARD, CONDUCTS AN ANNUAL PERFORMANCE EVALUATION OF THE CEO. THE EXECUTIVE COMMITTEE AND THE ENTIRE BOARD IS COMPRISED OF UNPAID, DISINTERESTED VOLUNTEERS. EACH YEAR, THE EXECUTIVE COMMITTEE CONSIDERS THE FOLLOWING: 1. WRITTEN FEEDBACK REGARDING THE CEO'S PERFORMANCE FROM BOARD MEMBERS, OFFICERS, AND OTHER KEY EXECUTIVES; 2. THE CEO'S SELF-ASSESSMENT AGAINST HIS AGREED-UPON GOALS FOR THE PREVIOUS YEAR; AND 3. AN OBJECTIVE EXECUTIVE COMPENSATION REPORT PREPARED BY THE ORGANIZATION'S GENERAL COUNSEL. THE GENERAL COUNSEL RESEARCHES CEO COMPENSATION EACH YEAR BY ANALYZING OBJECTIVE SALARY SURVEYS CONTAINING COMPARATIVE DATA FROM MULTIPLE SOURCES FOR OTHER LIKE-ORGANIZATIONS ON A LOCAL, STATE, AND NATIONAL LEVEL. THE GENERAL COUNSEL ALSO REVIEWS IRS FORM 990S FOR LIKE-ORGANIZATIONS. FINALLY, THE REPORT INCLUDES A DISCUSSION OF MARKET AND ECONOMIC TRENDS. THE EXECUTIVE COMMITTEE REVIEWS AND DISCUSSES THE ABOVE AND DETERMINES THE CEO'S COMPENSATION FOR THE SUBSEQUENT YEAR. THE EXECUTIVE COMMITTEE THEN THOROUGHLY DOCUMENTS ITS RATIONALE AND THE REASONABLENESS OF THE COMPENSATION IN A COMBINATION OF THE FOLLOWING DOCUMENTS: THE PERFORMANCE EVALUATION, COMPENSATION REPORT, AND EXECUTIVE COMMITTEE 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. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. 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 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 5,413,409. MANAGEMENT AND GENERAL EXPENSES 383,845. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,797,254. FORM 990, PART IX, LINE 24E MISCELLANEOUS EXPENSE: PROGRAM SERVICE EXPENSES 641,961. MANAGEMENT AND GENERAL EXPENSES 101,519. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 743,480. OUTSIDE PRINTING/ARTWORK: PROGRAM SERVICE EXPENSES 74,407. MANAGEMENT AND GENERAL EXPENSES 805. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75,212. ACCREDITATION AND LICENSES: PROGRAM SERVICE EXPENSES 45,549. MANAGEMENT AND GENERAL EXPENSES 5,567. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,116. 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 RESOLUTIONS INC NFP 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 421692441 REAL ESTATE IL 501(C)(3) LINE 10 CHESTNUT HEALTH SYSTEMS INC 0 CHESTNUT HEALTH QALICB INC 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 825494819 REAL ESTATE IL 501(C)(3) LINE 12A, I CHESTNUT HEALTH SYSTEMS INC 0 EMPLOYEE ASSISTANCE SOLUTIONS INC 1003 MARTIN LUTHER KING DRIVE BLOOMINGTON IL 61701 272766591 BEHAVIORAL HEALTH IL CHESTNUT HEALTH SYSTEMS INC S 16736 1.00000 0 CHESTNUT GLOBAL PARTNERS OF MEXICO SA DE CV HOMERO 1804 SUITE 902 MEXICO DF MX 11570 BEHAVIORAL HEALTH MX CHESTNUT HEALTH SYSTEMS INC C 150618 1.00000 0 0 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 CHESTNUT RESOLUTIONS INC NFP B 28924 COST OF SERVICES PROVIDED CHESTNUT RESOLUTIONS INC NFP D 50007 CASH CHESTNUT RESOLUTIONS INC NFP L 6804 CASH CHESTNUT HEALTH QALICB INC K 362950 CASH CHESTNUT HEALTH QALICB INC Q 254288 CASH