2025-05-15T16:34:02-05:00 2024-06-30 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2023-07-01 311045247 DAYTON CHILDREN'S HOSPITAL FOUNDATION DAYT 9376413000 ONE CHILDRENS PLAZA DAYTON OH 454041873 CHRIS BERGMAN VP FINANCE AND CFO 9376413000 2025-05-13 1 1 KAREN O CRIM P00368385 9372980201 2025-05-13 2023 2025-03-06 01:10:19Z DEBORAH FELDMAN ONE CHILDRENS PLAZA DAYTON OH 454041873 43569458 0 X WWW.CHILDRENSDAYTON.ORG X 1982 OH DAYTON CHILDREN'S HOSPITAL FOUNDATION (THE FOUNDATION) EXISTS SOLELY TO BENEFIT DAYTON CHILDREN'S HOSPITAL (DCH), AND TO ASSIST DCH IN PERFORMING ITS CHARITABLE MISSION. 23 19 0 650 2325 188 9080511 15320610 0 0 4418070 8263811 -31572 -500 13467009 23583921 12952349 10253912 0 0 0 0 0 0 0 236334 259333 13188683 10513245 278326 13070676 166922126 183882448 11024343 7838870 155897783 176043578 X DAYTON CHILDREN'S HOSPITAL FOUNDATION (THE FOUNDATION) EXISTS SOLELY TO BENEFIT DAYTON CHILDREN'S HOSPITAL, DAYTON, OHIO (DCH), AND TO ASSIST DCH IN PERFORMING ITS CHARITABLE MISSION. 0 0 10253912 10253912 DAYTON CHILDREN'S HOSPITAL FOUNDATION (THE FOUNDATION) EXISTS SOLELY TO BENEFIT DAYTON CHILDREN'S HOSPITAL (DCH) AND SUBSIDIARIES, AND TO ASSIST DCH IN PERFORMING ITS CHARITABLE MISSION. THE FOUNDATION IS FUNDED FROM CONTRIBUTIONS, BEQUESTS AND DEFERRED AND PLANNED GIFTS FROM OUTSIDE DONORS. THE FOUNDATION ASSISTS DCH IN FULFILLING ITS CHARITABLE PURPOSE IN THE FOLLOWING WAYS:1. THE FOUNDATION HAS ESTABLISHED ENDOWMENTS, THE INCOME FROM WHICH WILL BE USED EACH YEAR TO ASSIST DCH TO RECRUIT AND RETAIN THE TOP PEDIATRIC MEDICAL PROFESSIONALS. CURRENT ENDOWED CHAIRS ARE AS FOLLOWS: CHILD ABUSE, CRITICAL CARE, NEUROSURGERY, PULMONARY, DEVELOPMENT PEDIATRICS, PEDIATRIC NEUROLOGY, GENERAL PEDIATRIC SURGERY, PEDIATRIC CANCER AND BLOOD DISORDERS, ANESTHESIA, INFECTIOUS DISEASES, AND RECRUITMENT OF SUBSPECIALTY PHYSICIANS WHO WOULD OTHERWISE NOT BE AVAILABLE IN THE COMMUNITY. EXPENDITURES FOR THE ENDOWED MEDICINE CHAIRS IN THE YEAR ENDED JUNE 30, 2024 TOTALED $1,043,856.2. THE FOUNDATION ACCUMULATES THE PROCEEDS OF BEQUESTS, CONTRIBUTIONS AND PLANNED GIFTS AND ALSO MAKES CERTAIN OTHER PERIODIC GRANTS FOR CHILD HEALTH AND ADVOCACY EFFORTS WHICH ARE RELATED TO DCH'S MISSION. IN THE YEAR ENDED JUNE 30, 2024 THE FOUNDATION EXPENDED $2,817,857 FOR CHILD HEALTH AND ADVOCACY PROGRAMS.3. THE FOUNDATION ACCUMULATES THE PROCEEDS OF BEQUEST, CONTRIBUTIONS AND PLANNED GIFTS AND ALSO MAKES CERTAIN OTHER PERIODIC GRANTS FOR NEUROSCIENCE EFFORTS WHICH ARE RELATED TO DCH'S MISSION. IN THE YEAR ENDED JUNE 30, 2024 THE FOUNDATION EXPENDED $1,384,430 FOR NEUROSCIENCE PROGRAMS. 10253912 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 19 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X CHRIS BERGMAN 9376415819 ONE CHILDRENS PLAZA DAYTON OH 454041873 DEBORAH FELDMAN SYSTEM CEO 1.00 40.00 X X 0 6632612 512743 CHRIS BERGMAN SYSTEM CFO 1.00 41.00 X X 0 644024 320768 ROBERT LOBER TRUSTEE 1.00 0.00 X 0 852436 71804 JENA PADO EXECUTIVE DIRECTOR, FOUNDATION 40.00 0.00 X X 0 280310 32304 JEFF KLANK CHAIR 1.00 0.00 X X 0 0 0 HEIDI HENNESSY SECRETARY 1.00 0.00 X X 0 0 0 TOBY HENDERSON VICE CHAIR (UNTIL 3/15/2024) 1.00 0.00 X X 0 0 0 JANEL BARNETT TREASURER 1.00 0.00 X X 0 0 0 THE HONORABLE WILLIAM BEAGLE TRUSTEE 1.00 0.00 X 0 0 0 MIKE BEVIS TRUSTEE 1.00 0.00 X 0 0 0 NICK COSTIDES TRUSTEE (UNTIL 10/20/2023) 1.00 0.00 X 0 0 0 PETER DUFFEY TRUSTEE 1.00 0.00 X 0 0 0 GREG EBERHART TRUSTEE 1.00 0.00 X 0 0 0 JONATHAN FAULKNER TRUSTEE 1.00 0.00 X 0 0 0 ART HUNG TRUSTEE 1.00 0.00 X 0 0 0 LINDSAY JOHNSON TRUSTEE 1.00 0.00 X 0 0 0 MEL KEMMER TRUSTEE (AS OF 10/20/2023) 1.00 0.00 X 0 0 0 PEGGY LEHNER TRUSTEE 1.00 0.00 X 0 0 0 LAURA LEWIS TRUSTEE 1.00 0.00 X 0 0 0 LESLEY OTT TRUSTEE 1.00 0.00 X 0 0 0 MATT PRICE TRUSTEE 1.00 0.00 X 0 0 0 SHARMILA RAO TRUSTEE 1.00 0.00 X 0 0 0 AMY REILLY TRUSTEE 1.00 0.00 X 0 0 0 JOHN SLAUGHENHAUPT TRUSTEE 1.00 0.00 X 0 0 0 MATTHEW YODER TRUSTEE 1.00 0.00 X 0 0 0 0 8409382 937619 0 0 1 0 HIRTLE CALLAGHAN 300 BARR HARBOR DR SUITE 500 WEST CONSHOHOCKEN PA 19428 INVESTMENT SERVICES 190415 1 460858 14859752 1685305 15320610 2574755 2325 2572430 25589040 19899984 5689056 5689056 5689056 85053 460858 85553 -500 -500 23583921 0 2325 8260986 9984270 9984270 269642 269642 259333 259333 10513245 10253912 259333 0 8529007 6761125 3377704 6166319 131286540 147226129 23728875 23728875 166922126 183882448 11024343 7838870 11024343 7838870 X 152936359 175367063 2961424 676515 155897783 176043578 166922126 183882448 X 13070676 7960117 -884998 X 0 1 X 1 0 X X 1 DAYTON CHILDREN'S HOSPITAL 300672132 3 1 9984270 0 1 9984270 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 PART IV, SECTION A, LINE 1: THE FOUNDATION MAY PROVIDE CONTRIBUTIONS TO OTHER ORGANIZATIONS AFFILIATED WITH DCH AND WHICH ARE THEMSELVES TAX EXEMPT ORGANIZATIONS UNDER THE PROVISIONS OF SECTION 501(C)(3). PART IV, SECTION B, LINE 1: ALL OF THE POWER TO SUPPORT/REMOVE THE DIRECTORS IS HELD BY DAYTON CHILDREN'S HOSPITAL (DCH). PART IV, SECTION B, LINE 2: CHILDREN'S HOME CARE OF DAYTON IS A SUBSIDIARY OF DAYTON CHILDREN'S HOSPITAL (DCH) AND ASSISTS DCH IN THE COMPLETION OF ITS MISSION BY PROVIDING CONTINUITY OF CARE FOR DCH PATIENTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1238566 15482 1223084 1303754 65188 1238566 1372372 68618 1303754 1444603 72231 1372372 1520634 76031 1444603 0.00000 0.00000 0.00000 0 0 0 NMTC LOANS RECEIVABLE 23728875 F 23728875 INTERCOMPANY PAYABLE 7809500 FIFTH THIRD GIFT ANNUITIES 29370 7838870 X PART V, LINE 4: ALL FUNDS ARE BOARD DESIGNATED AND NO LONGER CHARACTERIZED AS PERMANENT OR TEMPORARILY RESTRICTED ENDOWMENT FUNDS FOR SCHEDULE D, PART V REPORTING. PART X, LINE 2: ALL SUBSIDIARIES OF THE HOSPITAL EXCEPT DCSP, ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE WHOLLY OWNED FOR-PROFIT SUBSIDIARY, DCSP, HAD NO TAXABLE INCOME IN 2024 OR 2023. THE PROVISION FOR INCOME TAXES FOR THE JOINT VENTURE ENTITIES IS NOT SIGNIFICANT TO THE HOSPITAL. THE HOSPITAL COMPLETED AN ANALYSIS OF ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE ACCOUNTING GUIDANCE, AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2024 OR 2023. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 24325932 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 776289 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 INVESTMENTS 440847 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 INVESTMENTS 42971 0 0 0 0 0 0 25586039 0 25586039 1 0 1 1 1 0 GEM CITY JAM GOLF OUTING 248065 165411 82654 1010 2450 42034 37160 K99.1FM RADIOTHON 195166 195166 500 1 102680 100281 2399 2399 545911 460858 85053 1010 2450 42034 40059 85553 -500 1 DAYTON CHILDREN'S HOSPITAL ONE CHILDRENS PLAZA DAYTON OH 45404 310672132 501(C)(3) 9305713 0 GENERAL OPERATING SUPPORT DAYTON CHILDREN'S SPECIALTY PHYSICIANS ONE CHILDRENS PLAZA DAYTON OH 45404 311411364 678262 0 GENERAL OPERATING SUPPORT 1 1 MEDICATIONS 633 52301 MEALS/FOOD 217 57792 TRANSPORTATION 3781 58822 RENT/UTILITIES 88 40748 SPECIAL EQUIPMENT 171 10179 OTHER 32 49800 PART I, LINE 2: AS THE FOUNDATION'S PURPOSE IS "SOLELY TO BENEFIT DAYTON CHILDREN'S HOSPITAL (DCH)," THE RELATIONSHIP BETWEEN THE 2 ENTITIES IS EXTREMELY CLOSE. WITH THE EXCEPTION OF RESEARCH GRANTS AND SPECIAL ADVOCACY GRANTS, THE FUNDS PROVIDED TO DCH COVER JUST A FRACTION OF THE COST OF THE PROGRAMS FOR WHICH THEY ARE GIVEN. AS SUCH, FUNDS ARE TRANSFERRED TO DCH BUT SPECIFIC EXPENDITURES ARE NOT TRACKED. THE FOUNDATION'S MANAGEMENT APPROVES AND MONITORS ALL GRANTS AND CHARITABLE DONATIONS. RESEARCH - EACH RESEARCH GRANT PROPOSAL FUNDED IS APPROVED BY BOTH THE FOUNDATION'S BOARD AND DCH'S INSTITUTIONAL REVIEW BOARD. RESEARCH PROJECTS ARE TRACKED INDIVIDUALLY AT DCH AND ANNUAL REPORTING IS GIVEN TO THE PROJECT DIRECTOR AND IS AVAILABLE TO THE FOUNDATION. IF THE PROJECT IS COMPLETED WITH UNSPENT FUNDS REMAINING, THEY ARE RETURNED TO THE FOUNDATION. SPECIAL GRANTS - ADDITIONAL GRANTS MAY BE ESTABLISHED FOR A SPECIFIC USE OR TO FULLY FUND A SPECIFIC CHILD ADVOCACY ONE-TIME COST OR PROGRAM. THESE FUNDS ARE TRANSFERRED TO DCH AND PLACED IN A SPECIFIC ACCOUNT FOR TRACKING PURPOSES. DETAILED ACTIVITY REPORTS ARE AVAILABLE TO THE FOUNDATION. UNSPENT FUNDS ARE RETURNED TO THE FOUNDATION. CHCOD ENDOWMENT - AN ENDOWMENT WAS ESTABLISHED FOR THE CHILDREN'S HOME CARE OF DAYTON (A SUPPORTED ORGANIZATION) FOR THEIR CARE AND COMFORT PROGRAM. THIS SUPPORT DOES NOT FULLY FUND THE PROGRAM AND IS TRANSFERRED ANNUALLY. 0 1 0 0 0 0 0 0 0 DEBORAH FELDMAN SYSTEM CEO 0 1142157 0 0 0 5490455 0 502406 0 10337 0 7145355 0 5466437 CHRIS BERGMAN SYSTEM CFO 0 614424 0 0 0 29600 0 288659 0 32109 0 964792 0 0 ROBERT LOBER TRUSTEE 0 794353 0 36241 0 21842 0 39395 0 32409 0 924240 0 0 JENA PADO EXECUTIVE DIRECTOR, FOUNDATION 0 278863 0 0 0 1447 0 31019 0 1285 0 312614 0 0 PART I, LINE 3 THE COMPENSATION OF THE DIRECTOR OF DAYTON CHILDREN'S HOSPITAL FOUNDATION IS SET BY DAYTON CHILDREN'S HOSPITAL POLICIES. THESE POLICIES ARE IMPLEMENTED BY THE EMPLOYEE EXPERIENCE DEPARTMENT. THE EMPLOYEE EXPERIENCE DEPARTMENT USES VARIOUS COMPENSATION SURVEYS TO MONITOR THAT THE DIRECTOR'S COMPENSATION IS REASONABLE AND APPROPRIATE. PART I, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND THE FOLLOWING ARE THE INCREASES IN THE ACTUARIAL VALUE DURING THE YEAR: DEBORAH FELDMAN - $483,231 CHRIS BERGMAN - $269,230 THE FOLLOWING INDIVIDUALS RECEIVED A PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: DEBORAH FELDMAN - $5,466,437 CHRIS BERGMAN - $14,582 PART II, COLUMN F: THE AMOUNT SHOWN IN COLUMN F WAS REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS BUT PAID OUT IN THE CURRENT YEAR. THE AMOUNT IS ALSO INCLUDED IN COLUMN (B) (III). X 7 1685305 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): IS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 DAYTON CHILDREN'S HOSPITAL (DCH) IS THE SOLE MEMBER OF DAYTON CHILDREN'S HOSPITAL FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A DCH IS THE SOLE MEMBER OF THE FOUNDATION. THE BOARD OF DCH APPOINTS THE FOUNDATION BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO REVIEWS KEY DISCLOSURES WITH APPROPRIATE COMMITTEES OF THE BOARD OF TRUSTEES. THEN PRIOR TO FILING, THE FORM 990 IS ELECTRONICALLY LOADED TO A SECURE HOSPITAL WEBSITE FOR THE ENTIRE BOARD OF TRUSTEES TO REVIEW. AN EMAIL IS SENT TO ALL MEMBERS NOTIFYING THEM THAT THE FORM IS AVAILABLE FOR THEIR REVIEW AND THAT IT WILL BE FILED ON OR BEFORE THE EXTENDED DUE DATE. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH MEETING, THE CHAIRMAN OF THE BOARD ASKS EACH MEMBER TO IDENTIFY AND DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST BASED ON THE AGENDA OR ANY CHANGES IN THEIR BUSINESS PRACTICE THAT MIGHT BE RELEVANT. IF THERE ARE ANY CONFLICTS, THE MEMBER(S) EXCUSE THEMSELVES AND DO NOT PARTICIPATE IN THE DISCUSSION AND DO NO VOTE ON THE ITEM. THIS THEN IS NOTED IN THE MINUTES OF THAT MEETING. BOARD MEMBERS ANNUALLY AGREE TO ABIDE BY WRITTEN CONFLICT OF INTEREST AND CONFIDENTIALITY POLICIES. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, ORGANIZING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN OR VERBAL REQUEST TO DAYTON CHILDREN'S HOSPITAL, FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). FORM 990, PART XI, LINE 9: CONTRIBUTIONS RELEASED FROM RESTRICTIONS -884,998. DAYTON CHILDREN'S HOSPITAL ONE CHILDRENS PLAZA DAYTON OH 45404 310672132 HEALTH CARE OH 501(C)(3) LINE 3 N/A 0 CHILDREN'S HOME CARE OF DAYTON 18 CHILDRENS PLAZA DAYTON OH 45404 311356037 HOME HEALTH CARE OH 501(C)(3) LINE 10 DAYTON CHILDREN'S HOSPITAL 1 DAYTON CHILDREN'S SPECIALTY PHYSICIANS INC ONE CHILDRENS PLAZA DAYTON OH 45404 311411364 SPECIALTY PHYSICIANS GROUP OH N/A C 1 PEDIATRIC ASSURANCE COMPANY LTD BUTTERFIELD BANK BLDG 6TH FL 65 FRO HAMILTON HM BD 980478183 SELF-INSURANCE BD N/A 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 DAYTON CHILDREN'S SPECIALTY PHYSICIANS O 62790 CASH DAYTON CHILDREN'S SPECIALTY PHYSICIANS B 678262 CASH