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ObjectId: 201720419349300112 - Submission: 2017-02-10
TIN: 37-0964629
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Information about Schedule R (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
15
Open to Public Inspection
Name of the organization
CHESTNUT HEALTH SYSTEMS INC
Employer identification number
37-0964629
Part I
Identification of Disregarded Entities
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
CHESTNUT GLOBAL PARTNERS
1003 MARTIN LUTHER KING DRIVE
BLOOMINGTON
,
IL
61701
75-3186256
BEHAVIORAL HEALTH
IL
5,392,570
2,523,661
CHESTNUT HEALTH SYSTEMS INC
Part II
Identification of Related Tax-Exempt Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
CHESTNUT RESOLUTIONS INC NFP
1003 MARTIN LUTHER KING DRIVE
BLOOMINGTON
,
IL
61701
42-1692441
REAL ESTATE
IL
501(C)(3)
LINE 9
CHESTNUT HEALTH SYSTEMS INC
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2015
Page 2
Schedule R (Form 990) 2015
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
MEMORIAL EMPLOYEE ASSISTANCE SERVICES LLC
1003 MARTIN LUTHER KING DRIVE
BLOOMINGTON
,
IL
61701
36-4178592
BEHAVIORAL HEALTH
IL
CHESTNUT GLOBAL PARTNERS
RELATED
-11,645
73,877
No
Yes
50.000 %
(2)
ONE FEATHER CONSULTING LLC
PO BOX 367
IRVING
,
NY
14081
26-3784476
CONSULTING
IL
CHESTNUT GLOBAL PARTNERS
RELATED
-27,390
No
No
(3)
CHESTNUT MAINSTAY CENTER LP
1003 MARTIN LUTHER KING DRIVE
BLOOMINGTON
,
IL
61701
37-1409561
REAL ESTATE
IL
CHESTNUT HOUSING SOLUTIONS INC
RELATED
-3
79
No
Yes
0.010 %
(4)
CHESTNUT MADISON RECOVERY LP
1003 MARTIN LUTHER KING DRIVE
BLOOMINGTON
,
IL
61701
04-3833226
REAL ESTATE
IL
CHESTNUT HOUSING SOLUTIONS INC
RELATED
-10
243
No
Yes
0.010 %
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
EMPLOYEE ASSISTANCE SOLUTIONS INC
1003 MARTIN LUTHER KING DRIVE
BLOOMINGTON
,
IL
61701
27-2766591
BEHAVIORAL HEALTH
IL
CHESTNUT GLOBAL PARTNERS
S
-5,557
-12,205
100.000 %
No
(2)
CHESTNUT GLOBAL PARTNERS DO BRASIL
AVERIDA NOVE DE JULHO
SAO PAULO
BR
BEHAVIORAL HEALTH
BR
CHESTNUT GLOBAL PARTNERS
C
-374,030
128,549
85.000 %
No
(3)
CHESTNUT HOUSING SOLUTIONS INC
1003 MARTIN LUTHER KING DRIVE
BLOOMINGTON
,
IL
61701
37-1409560
REAL ESTATE
IL
CHESTNUT HEALTH SYSTEMS INC
C
-12,611
100.000 %
No
(4)
CGP EMPLOYEE ASSISTANCE SOLUTIONS OF INDIA PRIVATE
A-38 KAILASH COLONY
NEW DELHI
110048
IN
BEHAVIORAL HEALTH
IN
CHESTNUT GLOBAL PARTNERS
C
-81,637
38,822
70.000 %
No
(5)
CHESTNUT GLOBAL PARTNERS OF MEXICO SA DE CV
HOMERO 1804 SUITE 902
MEXICO, D.F.
11570
MX
BEHAVIORAL HEALTH
MX
CHESTNUT GLOBAL PARTNERS
C
-45,023
21,934
100.000 %
No
(6)
CHESTNUT GLOBAL PARTNERS CENTRAL EUROPE KORLATOLT FELELOSSEGU TARSASAG
1026 BUDAPEST
GARDONYI GEZA UT 57.1.EM.4
HU
BEHAVIORAL HEALTH
HU
CHESTNUT GLOBAL PARTNERS
C
26,669
104,163
50.000 %
No
(7)
PCGP
7 JIAN GUA MEN NEW DA JIE
DONGCHENG
CH
BEHAVIORAL HEALTH
CH
CHESTNUT GLOBAL PARTNERS
C
250,396
720,064
51.000 %
No
(8)
CORPORATE HEALTH LTD
NOVY ARBAT BLDG 21 OFFICE 931
MOSCOW
RS
BEHAVIORAL HEALTH
RS
CHESTNUT GLOBAL PARTNERS
C
10,079
45,715
37.500 %
No
Schedule R (Form 990) 2015
Page 3
Schedule R (Form 990) 2015
Page
3
Part V
Transactions With Related Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
CHESTNUT HOUSING SOLUTIONS
D
174,883
FMV
(2)
CHESTNUT MADISON RECOVERY
B
85,564
FMV
(3)
CHESTNUT RESOLUTIONS
B
77,274
FMV
(4)
CHESTNUT MAINSTAY CENTER
D
298,511
FMV
(5)
CHESTNUT MAINSTAY CENTER
B
90,436
FMV
Schedule R (Form 990) 2015
Page 4
Schedule R (Form 990) 2015
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2015
Page 5
Schedule R (Form 990) 2015
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2015
Additional Data
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