Wheaton Franciscan Sisters Foundation Inc

“Part V Line 1a and Part VII Section B Line 1-2: Wheaton Franciscan Healthcare streamlined their reporting of IRS Forms 1099-MISC so that most 1099-MISC are now reported using the FEIN number of the parent organization or of a related organization. The actual expense continues to be paid by, or transferred to, the individual entity which is normally a subsidiary or related organization to the organization(s) issuing the 1099. For this reason, the reader may notice on some 990s that there are top 5 independent contractors reported, but no 1099s are reported. Likewise on the 990s of the organization(s) reporting number of 1099s, there may be a disproportionate share of 1099s reported as compared with the actual expenses and top 5 independent contractors reported. Part VI Section A Line 4: The organizations governing documents were amended to redesign its purpose and organizational structure to serve as the Wheaton Sisters charitable foundation. Articles and Bylaws were amended in May 2016 to change the legal business name to Wheaton Franciscan Sisters Foundation, Inc. Additionally, the corporate member was changed from Wheaton Franciscan Services, Inc. to the individuals that serve as the Provincial Directress and the Provincial Councilors of the Wheaton Franciscan Sisters. Part VI Section A Lines 6-8B: WHEATON FRANCISCAN SISTERS FOUNDATION INC (FKA OSF SERVICES INC) has two classes of members which hold several reserved powers over WHEATON FRANCISCAN SISTERS FOUNDATION INC (FKA OSF SERVICES INC). These reserved powers include, but are not limited to, the election of certain members of the governing body and election of officers, approval of certain corporate actions, and approval of changes to the organizations governing documents; these approvals are based on recommendations from the governing body. Effective May 2016, OSFs name was changed to Wheaton Franciscan Sisters Foundation, Inc. and the membership was transferred to the individuals that serve as the Provincial Directress and the Provincial Councilors of the Wheaton Franciscan Sisters. Part VI Section B Line 11a and 11b: Ministries that were affiliates of Wheaton Franciscan Healthcare during the fiscal year ending June 30, 2016 used a multiple-level review process on all IRS Forms 990 to ensure accurate and timely filing for all organizations. Under the direction of the Tax Manager, the Accounting Departments in each region prepare Forms 990, 990-T, and associated state filings. When complete, the return is first reviewed by a Senior-Level (or higher) associate in the Finance Department, who focuses on income statement and balance sheet items, and 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 Finance, the return is provided to the Tax Department, where the Tax Manager concentrates primarily on consistency of reporting between all returns, accuracy of tax related information, and narrative explanation of any outliers. Again, any problems or questions are investigated and corrected. Depending on the level of complexity of the year in question, as well as the individual issues specific to that filing, certain returns may be selected for outside review by a public accounting firm. This decision will vary from year to year based on many factors, and sometimes outside review is not utilized at all. Also, certain schedules, such as Schedule H or Schedule J may be reviewed by committees, such as the Community Benefit Team or the Compensation Committee in selected years. The board has also asked for formal presentations on various 990 topics over the years. This decision will vary from year to year, again based on many factors. Once all levels of review have been completed, the Tax Manager (or the designated employee in the applicable region) will schedule an appointment with the signer of the 990. This is normally a Senior Vice President or CFO”

“Part VII Column B: Ministries that were affiliates of Wheaton Franciscan Healthcare during the fiscal year ending June 30, 2016 operated as a controlled group of related healthcare organizations. As such, many employees who are at the Director level or above, or who are Officers and/or Directors of organizations where Wheaton has common boards and other overlaps in committee representations, 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% or more of total hours. F990 Part XI Line 9 CMI tnfr of funds upon dissolution $ 74,169 Change in Equity upon transition-Iowa 50,000,000 Change in Equity upon sale-Marianjoy 39,433,549 Rounding (1) Total Other Change in Net Assets $ 89,507,717 Disclosure Statement Related to Forms 5471: Under the constructive ownership rules of Internal Revenue Code Sections 958(a) and (b), the taxpayer is required to file Forms 5471, Information Return of US persons with respect to certain foreign corporations, as a category 4 and/or 5 filer with respect to Wheaton Franciscan Insurance Company, FEIN #98-0691609. These filing requirements are or will be satisfied through the filing of Forms 5471 with respect to the foreign corporation on the taxpayers behalf by the US taxpayers identified below who have the same filing requirement. Taxpayer name: Wheaton Franciscan Services, Inc. Address: 26 w171 Roosevelt Road, Wheaton IL 60187 FEIN number of US Tax return with which form 5471 was filed: 36-3262111 IRS Service Center where US Tax return was or will be filed: e-filed”

“Description:common paymaster total fees:1380336”