2022-05-12T16:36:44-05:00 2021-06-30 ERNST & YOUNG US LLP 221 E 4TH ST STE 2900 CINCINNATI OH 45202 990 2020-07-01 203823825 THE CHRIST COLLEGE OF NURSING & HEALTH SCIENCES % JENNIFER KREHBIEL CHRI 5135852000 2139 AUBURN AVE CINCINNATI OH 45219 THEODORE SCHERPENBERG VP AND CFO 5135852000 2022-05-12 true THEODORE SCHERPENBERG 999009999 Julie L Sparks P01268401 5136121400 2 2020 2022-09-23 18:48:47Z DEBORAH HAYES 2139 Auburn Avenue Cincinnati OH 45219 16669063 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 1592769 3070318 13557506 13100722 0 0 422739 498023 15573014 16669063 1592769 2709204 0 0 7977507 8103747 0 0 0 3586791 3942097 13157067 14755048 2415947 1914015 8241975 10994626 933891 1757048 7308084 9237578 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 12345878 2709204 13598745 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, 2021 WAS 991 STUDENTS PER SEMESTER. 12345878 true true false 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 false 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 Thomas Broderick MD DIRECTOR 1.0 40.0 X 0 519903 5577 Gail Kist-Kline PRESIDENT 40.0 1.0 X 0 206945 23449 James Wendel MD Vice Chair (beg 10/20) 1.0 40.0 X X 0 22690 0 Susan Gilster Secretary (thru 10/20), dir 1.0 1.0 X 0 0 0 Victoria B Gluckman DIRECTOR 1.0 1.0 X 0 0 0 Cathy Hamblen Chairperson (thru 10/20), dir 1.0 1.0 X 0 0 0 Roderick Hinton Director 1.0 1.0 X 0 0 0 Ray Mock Secretary (beg 10/20) 1.0 1.0 X X 0 0 0 YVONNE G WASHINGTON Chairperson (beg 10/20) 1.0 1.0 X X 0 0 0 Moira Weir Director (beg 10/20) 1.0 1.0 X 0 0 0 0 749538 29026 0 false true false JENZABAR INC PO Box 845588 BOSTON MA 02284 Saas software solut. 268948 ELSEVIER INC PO Box 7247-8950 PHILADELPHIA PA 19170 E-learning 265805 FOUR S F LLC 2035 Reading Rd CINCINNATI OH 19170 Rent 147800 LAMAR COMPANIES PO Box 96030 BATON ROUGE LA 70896 Advertising 141550 SINCLAIR BROADCAST GROUP PO Box 206270 DALLAS TX 75320 Advertising 121000 6 1627904 1442414 3070318 TUITION REVENUE 611600 13100722 13100722 13100722 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 498023 498023 498023 16669063 13598745 0 2709204 2709204 0 0 230393 184314 46079 0 6362189 5089751 1272438 122563 98050 24513 902196 721757 180439 486406 389125 97281 0 0 0 0 0 0 89628 71702 17926 0 64977 51982 12995 0 0 718815 575052 143763 0 0 41325 33060 8265 0 0 321075 256860 64215 0 NON-CLINICAL SERVICE 409705 327764 81941 0 RECRUITING 455414 364330 91084 0 REPAIRS & MAINTENANCE 1025140 820112 205028 0 ADMINISTRATIVE SUPPORT 99996 79997 19999 0 716022 572818 143204 14755048 12345878 2409170 0 0 0 0 0 0 0 79811 44869 0 0 0 0 5915113 8610474 0 0 170056 210278 4198824 2069819 2076995 2129005 0 0 0 0 0 0 0 0 0 0 8241975 10994626 817244 766860 0 0 97676 967940 0 0 0 0 0 0 0 0 0 0 18971 22248 933891 1757048 X 7308084 9237578 0 0 7308084 9237578 8241975 10994626 X 1914015 15479 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8475000 1934000 2208000 1628000 10989000 8799000 1258000 10000 1592000 8475000 8545000 1105000 560000 1411000 8799000 6855000 1698000 863000 871000 0 8545000 6802000 455000 126000 528000 6855000 0.53580 0.46420 false true true 67340 8491 58849 1001031 132903 868128 2164901 1374008 790893 965552 554417 411135 2129005 0 LONG-TERM BENEFITS AND OTHER LIAB 22248 22248 X PART V, LINE 4 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. PART X, LINE 2 ASC 740 FOOTNOTE (ASC 740) 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, 2021 AND 2020, AND DETERMINED NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2021 OR 2020. true true true true true true true false false false false false false false false true false true 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 18.42% DIVERSE STUDENT BODY. PART I, LINE 6A FINANCIAL AID & GOVERNMENT ASSISTANCE THE COLLEGE RECEIVES FUNDING TO PROVIDE EDUCATION BENEFITS TO VETERANS OF THE UNITED STATED ARMED FORCES. true Nursing Education Scholarship 284 1627904 0 fmv HIGHER EDUCATION EMERGENCY RELIEF FUNDS 983 1081300 FMV FORM 990, SCHEDULE I 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 449670 0 53994 0 16239 0 -18393 0 23970 0 525480 0 0 Gail Kist-Kline PRESIDENT 0 181611 0 23619 0 1715 0 2175 0 21274 0 230394 0 0 PART I, LINE 3 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. 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, Section A, Lines 6 & 7a Governing Body and management THE SOLE MEMBER OF THE COLLEGE IS TCH. 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, section b, line 7b Governing body and management 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, Section B, Line 11b Describe the process used by management &/or governing body to review Form 990 THE FORM 990 IS PREPARED AND REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE TCH assistant 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, SECTION B, LINE 12C DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST 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, SECTION B, LINE 15A process of determining compensation for CEO, executive directors, or top management officials THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT IS DETERMINED BY TCH, A RELAXED TAX-EXEMPT ORGANIZATION. THE FILING ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 DISCLOSURE 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. FORM 990, PART XI, LINE 9A Other changes in net assets EQUITY CONTRIBUTIONS BY TCH TO THE COLLEGE $15,479 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) 12a 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) n/a TCH true THE CHRIST HOSPITAL inc 2139 AUBURN AVENUE CINCINNATI OH 45219 311080885 HC SYS PARENT OH 501(c)(3) 12b EGDHA false CHRIST HOSPITAL HEALTH SERVICES CORP 2139 AUBURN AVENUE CINCINNATI OH 45219 311066981 MEDICAL SVCS OH TCH INC C Corp true EXCEL INSURANCE COMPANY LTD 2139 AUBURN AVENUE CINCINNATI OH 45219 980386259 INSURANCE CJ TCH C Corp 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 1627904 FMV