2023-05-13T00:02:20+00:00 2022-06-30 346565596 ERNST & YOUNG US LLP 221 EAST 4TH STREET SUITE 2900 CINCINNATI OH 45202 990 2021-07-01 203823825 The Christ College of Nursing & Health Sciences CHRI 5135852000 2139 Auburn Ave Cincinnati OH 45219 THEODORE SCHERPENBERG VP AND CFO 5135852000 2023-05-13 true Theodore Scherpenberg 999009999 Julie Sparks P01268401 5136121400 2021 2023-04-26 12:10:37Z Deborah Hayes 2139 Auburn Ave Cincinnati OH 45219 16991451 false X WWW.THECHRISTCOLLEGE.EDU X 2003 OH THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES IS AN INSTITUTION OF HIGHER LEARNING PROVIDING A CURRICULUM IN NURSING AND HEALTH SCIENCES. 9 7 0 3 0 0 3070318 3676150 13100722 13078646 0 0 498023 236655 16669063 16991451 2709204 2788879 0 0 8103747 8420052 0 0 0 3942097 4326117 14755048 15535048 1914015 1456403 10994626 12451540 1757048 1757559 9237578 10693981 THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES, GUIDED BY ITS CORE VALUES AND ENRICHED BY A FOUNDATION IN THE ARTS AND SCIENCES, PREPARES INDIVIDUALS BOTH FOR DELIVERY OF HEALTHCARE THAT PROMOTES THE WELL-BEING OF A DYNAMIC SOCIETY AND FOR LIFE-LONG LEARNING. false false 12985815 2788879 13315301 THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') IS AN INSTITUTION OF HIGHER LEARNING, OFFERING AN ACCELERATED BACHELOR OF SCIENCE DEGREE IN NURSING, AN ASSOCIATE OF APPLIED SCIENCE DEGREE IN SONOGRAPHY, AN ASSOCIATE OF SCIENCE DEGREE IN GENERAL STUDIES, A BACHELOR OF SCIENCE DEGREE IN HEALTCHARE ADMINISTRATION, A BACHELOR OF SCIENCE DEGREE IN NURSING, AN ONLINE RN-BSN COMPLETION PROGRAM, AND A MEDICAL ASSISTING CLINICAL CERTIFICATE. THE COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION OF NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. AVERAGE ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2022 WAS 851 STUDENTS PER SEMESTER. 12985815 true true false false false false false false true true false false false true true false true true false false false false false false false false false true true false false false false false false false false false false false false false true true true false false true X 0 0 0 false false false false false false false false false false false false X 9 7 false false false false true true true true true false false false true true true true true false false false OH X Jennifer Krehbiel 5132631528 2139 Auburn AVenue Cincinnati OH 45219 JAMES WENDEL MD VICE CHAIR 1.0 40.0 X X 0 48200 0 Ray Mock SECRETARY 1.0 1.0 X X 0 0 0 Yvonne G Washington CHAIRPERSON 1.0 1.0 X X 0 0 0 Cathy Hamblen DIRECTOR 1.0 1.0 X 0 0 0 Moira Weir DIRECTOR 1.0 1.0 X 0 0 0 Roderick Hinton DIRECTOR 1.0 1.0 X 0 0 0 Susan Gilster DIRECTOR 1.0 1.0 X 0 0 0 THOMAS BRODERICK MD DIRECTOR 1.0 40.0 X 0 595085 -187121 Victoria B Gluckman DIRECTOR 1.0 1.0 X 0 0 0 GAIL KIST-KLINE PRESIDENT 40.0 1.0 X 0 237474 30240 0 880759 -156881 0 false true false ELSEVIER INC PO Box 7247-8950 Philadelphia PA 19170 E-learning 878711 JENZABAR INC PO Box 845588 Boston MA 02284 Saas software solution 497558 EASE LEARNING PO Box 167 Marblehead MA 01945 E-learning 194250 FOUR S & F LLC 2035 Reading Rd Cincinnati OH 45202 Rent 149617 SINCLAIR BROADCAST GROUP PO Box 206270 Dallas TX 75320 Advertising 132000 7 0 0 0 1779631 1894692 1827 3676150 TUITION REVENUE 611600 13078646 13078646 0 0 0 0 0 0 13078646 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 236655 236655 0 0 0 0 0 0 236655 16991451 13315301 0 0 0 0 2788879 2788879 0 0 0 0 267714 214171 53543 0 0 0 0 0 6496398 5197118 1299280 0 210239 168191 42048 0 955819 764655 191164 0 489882 391906 97976 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 110401 88321 22080 0 0 0 0 0 44401 35521 8880 0 0 0 0 0 0 0 0 0 674427 539542 134885 0 720 576 144 0 0 0 0 0 61785 49428 12357 0 0 0 0 0 0 0 0 0 356647 285318 71329 0 0 0 0 0 NON-CLINICAL SERVICE 631443 505154 126289 0 RECRUITING 476231 380985 95246 0 REPAIRS & MAINTENANCE 1156888 925510 231378 0 ADMINISTRATIVE SUPPORT 99997 79998 19999 0 713177 570542 142635 0 15535048 12985815 2549233 0 0 0 0 0 0 0 0 0 0 0 44869 450031 0 0 0 0 8610474 9319872 0 0 210278 732524 4375579 2426466 2129005 1949113 0 0 0 0 0 0 0 0 10994626 12451540 766860 749059 0 0 967940 1001529 0 0 0 0 0 0 0 0 0 0 22248 6971 1757048 1757559 X 9237578 10692154 0 1827 0 0 0 0 0 0 9237578 10693981 10994626 12451540 1456403 0 0 0 0 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10989000 2627000 -53000 1780000 11783000 8475000 1934000 2208000 1628000 10989000 8799000 1258000 10000 1592000 8475000 8545000 1105000 560000 1411000 8799000 6855000 1698000 863000 871000 8545000 0.0 0.5189 0.4811 false true true 0 0 70590 15213 55377 1001031 202486 798545 2171378 1486406 684972 1132580 722361 410219 1949113 LONG-TERM BENEFITS AND OTHER LIAB 6971 6971 Schedule D, Part X, Line 2 ASC 740 Footnote THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') IS A SUBSIDIARY OF THE CHRIST HOSPITAL ('TCH'). TCH COMPLETED THE ASC 740 ANALYSIS AT THE CONSOLIDATED LEVEL, WHICH IS INCLUSIVE OF THE COLLEGE AND THE FOLLOWING IS AN EXCERPT FROM THE CONSOLIDATED FINANCIAL STATEMENTS. TCH IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS A CHARITABLE ORGANIZATION QUALIFYING UNDER INTERNAL REVENUE CODE SECTION 501(C (3). TCH COMPLETED AN ANALYSIS OF UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE ACCOUNTING GUIDANCE AT JUNE 30, 2022 AND 2021, AND DETERMINED NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2022 OR 2021. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED TO AWARD SCHOLARSHIPS TO ELIGIBLE STUDENTS OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE'), BASED ON SCHOLARSHIP CRITERIA, AS DETERMINED BY THE COLLEGE. true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY SEE SUPPLEMENTAL PAGE Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE COLLEGE RECEIVES FUNDING TO PROVIDE EDUCATION BENEFITS TO VETERANS OF THE UNITED STATED ARMED FORCES. Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') IS COMMITTED TO A POLICY OF NON DISCRIMINATION ON THE BASIS OF RACE, COLOR, CREED, NATIONAL ORIGIN, CITIZENSHIP, RELIGION, ETHNICITY, AGE, GENDER, GENDER IDENTITY, GENETICS, MARITAL STATUS, SEX, PREGNANCY, SEXUAL ORIENTATION, MILITARY OR VETERAN STATUS, DISABILITY, OR ANY OTHER STATUS PROTECTED BY FEDERAL, STATE, OR LOCAL LAW (COLLECTIVELY, 'PROTECTED STATUSES') IN THE ADMINISTRATION OF ITS EDUCATIONAL, RECRUITMENT, AND ADMISSIONS POLICIES; SCHOLARSHIP AND LOAN PROGRAMS; OR OTHER COLLEGE-ADMINISTERED PROGRAMS. ALL INSTITUTIONAL PROCESSES AND POLICIES ARE IN COMPLIANCE WITH APPLICABLE FEDERAL, STATE, AND LOCAL LAWS AND REGULATIONS RELATED TO DISCRIMINATION. WHILE THE COLLEGE MAY UTILIZE NEWSPAPER OR BROADCAST MEDIA TO SOLICIT STUDENTS, THE COLLEGE'S NONDISCRIMINATION POLICIES ARE PUBLICIZED IN ITS STUDENT HANDBOOK, ON ITS WEBSITE, AS WELL AS IN ITS COURSE CATALOG. THE COLLEGE IS CURRENTLY COMPRISED OF A 21.4% DIVERSE STUDENT BODY. true NURSING EDUCATION SCHOLARSHIP 271 1779631 FMV HIGHER EDUCATION EMERGENCY RELIEF (ARP) FUNDS 742 1008048 FMV Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. ALL GRANT FUNDS ARE USED IN LINE WITH THE DONOR'S INTENT. ALL FUNDS ARE MONITORED BY GENERAL ACCOUNTING AND IF THE EXPENSES ARE IDENTIFIED AS APPROPRIATE TO THE FUND, THE FUND WILL BE CHARGED FOR THE EXPENDITURE. SCHOLARSHIPS DISTRIBUTED FROM THE NURSING EDUCATION FUNDS ARE AWARDED TO ELIGIBLE STUDENTS OF THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') BASED ON SCHOLARSHIP CRITERIA, AS DETERMINED BY THE COLLEGE. false false false false false false false false false THOMAS BRODERICK MD DIRECTOR 0 508664 0 70197 0 16224 0 -207254 0 20133 0 407964 0 0 GAIL KIST-KLINE PRESIDENT 0 182895 0 51928 0 2651 0 6342 0 23898 0 267714 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation COMPENSATION FOR THE PRESIDENT OF THE COLLEGE IS DETERMINED BY THE CHRIST HOSPITAL, A RELATED ORGANIZATION. THE CHRIST HOSPITAL REFERENCES A MINIMUM OF THREE INDEPENDENT COMPENSATION SURVEYS ON AN ANNUAL BASIS TO ASSESS THE REASONABLENESS OF BASE PAY AND TOTAL COMPENSATION, ALL OF WHICH IS CONTEMPORANEOUSLY DOCUMENTED. Schedule J, Part II, Column (C) The negative amount included in Part II, column (C) for Thomas Broderick, MD represents the change in the present value of his DB plan accrued benefit amount. Form 990, Part V, Line 1a IRS FILINGS AND TAX COMPLIANCE ALL PAYROLL SERVICES FOR THE CHRIST COLLEGE OF NURSING AND HEALTH SCIENCES ('THE COLLEGE') EMPLOYEES ARE INCLUDED AS A PART OF THE CHRIST HOSPITAL PAYROLL SERVICES. ALL WAGE, PAYROLL TAX, AND W-2 INFORMATION IS FILED IN CONJUNCTION WITH THAT OF THE CHRIST HOSPITAL ('TCH'). Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT IS DETERMINED BY TCH, A RELATED TAX-EXEMPT ORGANIZATION. THE FILING ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER OF THE COLLEGE IS TCH. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body TCH HAS THE FOLLOWING AUTHORITY WITH RESPECT TO THE COLLEGE: 1) TO APPOINT VOTING DIRECTORS NOMINATED TO THE GOVERNING BOARD OF THE COLLEGE, 2) TO RECEIVE THE NET ASSETS OF THE COLLEGE UPON DISSOLUTION, AND 3) TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BOARD OF THE COLLEGE. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders TCH, AS THE SOLE MEMBER OF THE COLLEGE, MUST APPROVE THE DISSOLUTION AND MERGER OF THE COLLEGE. TCH MUST ALSO APPROVE THE SALE OF ALL OR SUBSTANTIALLY ALL OF THE COLLEGE'S ASSETS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE TCH CONTROLLER, THE TCH CHIEF FINANCIAL OFFICER, AND THE PRESIDENT OF THE COLLEGE. THE FORM IS THEN PRESENTED TO TCH'S BOARD OF DIRECTORS FOR FINAL REVIEW. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST (COI) IS MANAGED AT A CONSOLIDATED LEVEL AND THE PROCESS IS INCLUSIVE OF THE COLLEGE. COI DISCLOSURE FORMS ARE DISTRIBUTED ANNUALLY TO CERTAIN POTENTIALLY AFFECTED INDIVIDUALS. INDIVIDUALS ARE UNDER A DUTY TO DISCLOSE ANY POTENTIAL CONFLICTS THAT MAY ARISE BETWEEN THE ANNUAL FILINGS OF THE DISCLOSURE FORM. INDIVIDUALS COVERED UNDER THE CONFLICT OF INTEREST POLICY INCLUDE OFFICERS AND DIRECTORS. CONFLICTS OF INTEREST ARE DETERMINED BASED ON RESPONSES TO THE COI ANNUAL CERTIFICATION. THESE ARE REVIEWED BY LEGAL SERVICES AND FORWARDED TO SENIOR MANAGEMENT. BASED ON THE NATURE OF THE JOB DUTIES AND SPECIFIC DISCLOSURES IN THE CERTIFICATION MAY BE REQUESTED AND/OR A DECISION TO IMPLEMENT ALTERNATIVE PROCEDURES THAT WILL ELIMINATE THE POTENTIAL CONFLICT OF INTEREST WILL BE MADE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON A REASONABLE REQUEST AND AS REQUIRED. THE CHRIST HOSPITAL FOUNDATION 2139 AUBURN AVENUE CINCINNATI OH 45219 264165492 TCH SUPPORT OH 501(c)(3) 7 TCH true ELIZABETH GAMBLE DEACONESS HOME ASSOC 2139 AUBURN AVENUE CINCINNATI OH 45219 311082756 TCH SUPPORT OH 501(c)(3) Type I NA false THE CHRIST HOSPITAL 2139 AUBURN AVENUE CINCINNATI OH 45219 310538525 HOSPITAL OH 501(c)(3) 3 TCH INC false GAMBLE REALTY COMPANY 2139 AUBURN AVENUE CINCINNATI OH 45219 311080683 REAL ESTATE OH 501(c)(2) TCH true THE CHRIST HOSPITAL INC 2139 AUBURN AVENUE CINCINNATI OH 45219 311080885 HC SYS PARENT OH 501(c)(3) Type II EGDHA false CHRIST HOSPITAL HEALTH SERVICES CORP 2139 AUBURN AVENUE CINCINNATI OH 45219 311066981 MEDICAL SVCS OH TCH INC C Corporation true EXCEL INSURANCE COMPANY LTD 2139 AUBURN AVENUE CINCINNATI OH 45219 980386259 INSURANCE CJ TCH C Corporation true THE CHRIST HOSPITAL HEALTH NETWORK SERVICE CORPORATION 2139 AUBURN AVENUE CINCINNATI OH 45219 874120530 MEDICAL SCVS OH TCH C Corporation true ALLIANCE INTEGRATIVE MEDICINE LLC 2139 AUBURN AVENUE Cincinnati OH 45219 205875764 MEDICAL SCVS OH THE CHRIST HOSPITAL HEALTH NETWORK SERVICE CORPORATIO N S Corporation true false false true false false false false false false false true false false false false true false false true The Christ hospital foundation C 1779631 FMV THE CHRIST HOSPITAL K 1224723 FMV THE CHRIST HOSPITAL P 100000 FMV