2020-03-31T12:36:47-05:00 2019-06-30 BKD LLP 312 WALNUT STREET SUITE 3000 CINCINNATI OH 45202 990 2018-07-01 310536649 CONVALESCENT HOSPITAL FOR CHILDREN & ORPHAN ASYLUM % MICHAEL L BAUER CONV 5138031106 3333 BURNET AVENUE CINCINNATI OH 452293039 MICHAEL L BAUER TREASURER 5138031106 2020-05-15 true Aaron Hershberger P00961884 5136218300 167.68.126.162 31025420200915000010 2020-03-31 P 5ECFD7F4488FEC6F6ABE53B187DEB4499E915412 FDEAFD0406FF7141BFF80F52237CA5777F98C136 2018 2020-09-23 17:36:50Z PHILLIP C LONG 3333 BURNET AVENUE CINCINNATI OH 452293039 30719514 false X N/A X 1833 OH Support, treatment & research of diseases or disorders affecting children at children's hospital medical center. 17 17 0 0 0 4560 4748 0 0 12781687 10368552 0 0 12786247 10373300 3474480 3857108 0 0 0 0 0 0 0 297169 158407 3771649 4015515 9014598 6357785 145697555 161579511 39602 1070587 145657953 160508924 X The purpose of Convalescent Hospital for Children and Orphan Asylum is to provide financial support and otherwise operate for the benefit and support of Cincinnati Childrens Hospital Medical Center, whose vision is to be the leader in improving child health. Cincinnati Childrens Hospital Medical Centers mission is to improve child health and transform delivery of care through fully integrated, globally recognized research, education and innovation. For patients from the community, the nation and the world, the care provided will achieve the best medical and quality of life outcomes, patient and family experience and value, today and in the future. false false 3857108 3857108 SEE SCHEDULE O 3857108 true false false false false false false false false true false false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 17 17 true false true false false false false true true false false true true true true false false false false false X MICHAEL L BAUER 5138031106 3333 BURNET AVENUE CINCINNATI OH 452293039 Robert D H Anning Trustee 1.0 2.0 X 0 0 0 Robert H Anning II Trustee 1.0 0.0 X 0 0 0 C Francis Barrett Trustee 1.0 0.0 X 0 0 0 Lee A Carter Trustee (Through 10/18) 1.0 0.0 X 0 0 0 David Croall Secretary 1.0 0.0 X X 0 0 0 Kristin Crowley Trustee 1.0 0.0 X 0 0 0 Nancy Eigel-Miller TRUSTEE 1.0 0.0 X 0 0 0 Nick Farrell TRUSTEE 1.0 0.0 X 0 0 0 Vallie Geier Trustee 1.0 0.0 X 0 0 0 Scott Hamlin Trustee 1.0 0.0 X 0 0 0 Marie Huenefeld Vice-President 1.0 0.0 X X 0 0 0 Marian Leibold Trustee 1.0 0.0 X 0 0 0 Phillip C Long PRESIDENT 1.0 0.0 X X 0 0 0 Marianne Miller Trustee 1.0 0.0 X 0 0 0 Susan Shelton CHAIR 1.0 1.0 X X 0 0 0 Mark Stepaniak Trustee 1.0 0.0 X 0 0 0 Pamela Terp TRUSTEE 1.0 0.0 X 0 0 0 Thomas Williams Trustee 1.0 0.0 X 0 0 0 Michael L Bauer TREASURER 2.0 50.0 X 0 291176 32933 0 291176 32933 0 false true false 0 4748 4748 0 4370371 4370371 0 0 0 0 0 26344395 20346214 5998181 5998181 5998181 0 0 0 0 0 0 0 0 0 0 10373300 10368552 3857108 3857108 0 0 0 0 0 0 0 0 0 0 0 0 0 0 158407 158407 0 0 0 0 0 0 0 0 0 0 0 0 0 4015515 3857108 158407 0 0 0 2616178 629664 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 139929711 157841223 0 0 0 0 0 0 3151666 3108624 145697555 161579511 39602 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1070587 39602 1070587 X 136203003 150573784 0 0 9454950 9935140 145657953 160508924 145697555 161579511 6357785 8493186 X false true X true false X X 1 CHILDREN'S HOSPITAL MEDICAL CENTER 310833936 3 false 3857108 0 1 3857108 false false false false false false false false false false false false false false false true true true 0 0 3893996 3893996 0 297169 0 3596827 141302217 2125625 0 143427842 0 0 143427842 2151418 141276424 4944675 0 4944675 3596827 3057303 4944675 4944675 0 4944675 3857108 0 0 0 0 0 3857108 3857108 4944675 78.0053 4944675 0 0 0 0 207802 3474480 3682282 0 3682282 0 0 3857108 0 1262393 2594715 0 0 2594715 0 0 0 0 0 SCHEDULE A, Part IV, Section A, Line 1 HOW SUPPORTED ORGANIZATIONS ARE DESIGNATED The purpose of the Convalescent Hospital for Children and Orphan Asylum (the Corporation), as determined by its Board of Trustees, is to provide financial support to Children's Hospital Medical Center (Cincinnati Children's). The Corporation provides programmatic oversight to the brain injury and mental health programs at Cincinnati Children's. Such financial support is provided primarily from expendable income received from the investment of the permanently restricted endowment net assets and unrestricted net assets of the Corporation. It is the policy of the Corporation to invest gifts and bequests received and to reinvest net assets obtained from sales of investments to increase net assets and enhance future expendable income. SCHEDULE A, Part V, Section D, Line 8 DISTRIBUTIONS TO ATTENTIVE SUPPORTED ORGANIZATIONS The Corporation provides financial support to Cincinnati Children's. The relationship between the two organizations is such that Cincinnati Children's is attentive to the Corporation. 9454950 480190 9935140 8394944 1059956 9454900 7813135 581859 8394994 7599215 213920 7813135 7389759 209456 7599215 1.00000 true false 0 SECURITIES PAYABLE 1070587 1070587 X 18866486 8493186 8493186 10373300 10373300 4015515 4015515 4015515 SCHEDULE D, Part V, Line 4 INTENDED USES OF ENDOWMENT FUNDS Convalescent Hospital for Children and Orphan Asylum's ("CHCOA") permanently restricted endowment funds are restricted by donors to be maintained by CHCOA in perpetuity. These funds are invested and utilized to generate expendable income that CHCOA may use to provide financial support to Cincinnati Children's Hospital Medical Center which participates in the treatment of, or research into, diseases or disorders affecting children. SCHEDULE D, Part X, Line 2 FIN 48 (ASC 740) FOOTNOTE THE CORPORATION HAS RECEIVED A DETERMINATION FROM THE INTERNAL REVENUE SERVICE THAT IT IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION FOLLOWS ACCOUNTING STANDARDS CODIFICATION TOPIC 740 "INCOME TAXES" (ASC740) RELATED TO THE ACCOUNTING FOR INCOME TAXES. FISCAL YEARS 2016 THROUGH 2019 ARE SUBJECT TO EXAMINATION BY BOTH THE FEDERAL AND STATE TAX JURISDICTIONS. true Children's Hospital Medical Center 3333 Burnet Ave Cincinnati OH 45229 310833936 501(c)(3) 3857108 Program Support 1 SCHEDULE I, Part I, Line 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS CINCINNATI CHILDREN'S SENIOR MANAGEMENT SUBMITS A PROPOSAL FOR FUNDING TO THE CHCOA BOARD OF TRUSTEES. THE CHCOA BOARD REVIEWS THE PROPOSAL AND THEN MAKES A DETERMINATION AS TO WHAT RESEARCH, PATIENT CARE, CAPITAL AND FUNDRAISING PROJECTS WILL BE SUPPORTED WITH CHCOA FUNDING. UPON CHCOA BOARD APPROVAL, FUNDS ARE DISTRIBUTED TO CINCINNATI CHILDREN'S. CINCINNATI CHILDREN'S SENIOR MANAGEMENT PROVIDES PERIODIC UPDATES TO THE CHCOA BOARD OF TRUSTEES THROUGHOUT THE YEAR INDICATING HOW DONATED FUNDS ARE UTILIZED IN FURTHERANCE OF CINCINNATI CHILDREN'S CHARITABLE PURPOSES. false true false false false false false false false Michael L Bauer TREASURER 0 238885 0 32501 0 19790 0 0 0 32933 0 324109 Schedule J, PART II COMPENSATION INFORMATION EXPLANATION OF BENEFITS: ALL COMPENSATION AND BENEFITS REPORTED ON FORM 990, PART VII AND SCHEDULE J, PART II ARE PROVIDED BY CINCINNATI CHILDREN'S, A RELATED ENTITY TO CHCOA. THE EMPLOYEE BENEFIT PLAN CONTRIBUTION AMOUNTS LISTED ON SCHEDULE J, PART II MAY INCLUDE ONE OR MORE OF THE FOLLOWING BENEFITS: 1. ELECTIVE EMPLOYEE DEFERRALS UNDER IRC SEC. 403(B) 2. DISCRETIONARY EMPLOYER CONTRIBUTIONS UNDER IRC SEC. 403(B) 3. ELECTIVE EMPLOYEE DEFERRALS UNDER IRC SEC. 457(B) 4. ELECTIVE EMPLOYEE DEFERRALS UNDER IRC SEC. 457(F) IN ADDITION TO THE RETIREMENT PLAN CONTRIBUTIONS DISCLOSED ON FORM 990, PART VII AND SCHEDULE J, PART II, THE FOLLOWING NON-TAXABLE EMPLOYEE WELFARE BENEFITS WERE MADE AVAILABLE TO THE EMPLOYED, COMPENSATED OFFICERS AND KEY EMPLOYEES LISTED ON FORM 990, PART VII AND SCHEDULE J, PART II: 1. HEALTH AND DENTAL INSURANCE BENEFITS 2. GROUP LIFE INSURANCE (PORTIONS OF WHICH ARE TAXED) 3. UNEMPLOYMENT BENEFITS 4. DISABILITY BENEFITS THE OFFICERS AND KEY EMPLOYEES LISTED ON FORM 990, PART VII AND SCHEDULE J, PART II ARE ALSO ELIGIBLE FOR OTHER EMPLOYEE BENEFITS OFFERED BY CINCINNATI CHILDREN'S. Form 990, Part III, LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS CONVALESCENT HOSPITAL FOR CHILDREN AND ORPHAN ASYLUM ("CHCOA") WAS FORMED FOR THE SOLE PURPOSE OF PROVIDING FINANCIAL SUPPORT TO CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER WHICH PARTICIPATES IN THE TREATMENT OF, OR RESEARCH INTO, DISEASES OR DISORDERS AFFECTING CHILDREN. DURING CHCOA'S FISCAL YEAR OF JULY 1, 2018 THROUGH JUNE 30, 2019 (THE YEAR COVERED BY THIS RETURN), CHCOA PROVIDED FINANCIAL SUPPORT AMOUNTING TO $3,857,108 TO CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER ("CCHMC"), AN OHIO NOT-FOR-PROFIT PEDIATRIC HOSPITAL LOCATED IN HAMILTON COUNTY, OHIO. SUCH FINANCIAL SUPPORT IS PROVIDED FROM EXPENDABLE INCOME RECEIVED FROM INVESTMENTS OF RESTRICTED AND UNRESTRICTED FUNDS. IT IS THE POLICY OF CHCOA TO INVEST SUCH ASSETS, THEREBY INCREASING FUND PRINCIPLE AND ENHANCING FUTURE EXPENDABLE INCOME. CCHMC UTILIZED THE FINANCIAL SUPPORT FROM CHCOA TO SUPPORT THE OPERATING COSTS OF ITS PEDIATRIC REHABILITATION PROGRAM, ADOLESCENT PSYCHIATRIC SERVICES PROGRAM, DISABILITY SERVICES PROGRAM, PSYCHOLOGY ADHERENCE PROGRAM, SPECIAL NEEDS CHILDREN PROGRAM, AND TO SUPPORT THE GENERAL MENTAL HEALTH AND LONG-TERM CARE OPERATIONS OF CCHMC. Form 990, Part VI, Section A, line 2 FAMILY AND BUSINESS RELATIONSHIPS C. Francis Barrett and Marian Leibold have a family relationship. Robert D.H. Anning and RObert H. Anning II have a family relationship. Lee Carter (Board Member - Mindpeace), Nancy Eigel-Miller (Board Member - Mindpeace) and Susan Shelton (Executive Director - Mindpeace)have a business relationship outside of CHCOA. Form 990, Part VI, Section A, Line 4 CHANGE TO ORGANIZING DOCUMENTS EFFECTIVE MARCH 27, 2019, THE PURPOSE OF CHCOA, AS DETERMINED BY ITS BOARD OF TRUSTEES, WAS AMENDED TO PROVIDE FINANCIAL SUPPORT SOLELY TO CHILDREN'S HOSPITAL MEDICAL CENTER. Form 990, Part VI, Section B, Line 11 Form 990 Review CONVALESCENT HOSPITAL FOR CHILDREN & ORPHAN ASYLUM'S ("CHCOA") FORM 990 IS PREPARED AND REVIEWED BY EXTERNAL TAX CONSULTANTS. A DRAFT OF THE RETURN IS REVIEWED BY THE SENIOR MANAGEMENT FROM CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER ("CCHMC"), A RELATED ORGANIZATION, FOR COMPLETENESS AND ACCURACY. THE FORM 990 IS THEN MADE AVAILABLE TO ALL CHCOA BOARD MEMBERS IN ADVANCE OF FILING. Form 990, Part VI, Section B, Line 12c Conflict of Interest Monitoring All of CHCOA's board members receive an annual questionnaire requesting information regarding family and business relationships that could potentially result in a conflict of interest under CHCOA's Conflict of Interest Policy. Once the questionnaires have been completed by all of CHCOA's board members, the questionnaires are reviewed and if CHCOA determines that a relationship exists that presents a conflict of interest, CHCOA follows the provisions set forth in CHCOA's Conflict of Interest Policy to resolve the conflict and determines the appropriate reporting to board committees and, if required, Form 990 disclosure. Form 990, Part VI, Section B, Line 13 Whistleblower Policy CHCOA's board of trustees has not formally adopted a written whistleblower policy. However, CHCOA is a related organization of Cincinnati Children's Medical Center ("CCHMC"). CCHMC has a written whistleblower policy and CHCOA abides by the provisions of this policy. Form 990, Part VI, Section B, Line 14 Document Retention and Destruction Policy CHCOA's board of trustees has not formally adopted a written document retention and destruction policy. However, CHCOA is a related organization of Cincinnati Children's Hospital Medical Center ("CCHMC"). CCHMC has a written document retention and destruction policy and CHCOA abides by the provisions of this policy. Form 990, Part VI, Section B, Line 15 Process for Determining Compensation CHCOA does not have any employees. However, CHCOA does have officers that are employed by Cincinnati Children's Hospital Medical Center ("CCHMC"), a related organization. CCHMC has a compensation committee that annually reviews the recommendations of CCHMC management regarding employee performance evaluation and compensation adjustments for disqualified persons to ensure that CCHMC has complied with the provisions of the rebuttable presumption of reasonableness under IRC sec. 4958. Form 990, Part VI, Section C, Line 19 Documents CHCOA's governing documents, Conflict of Interest Policy, and financial statements are maintained on file by CCHMC senior management and are available to the public upon request either in-person, by telephone, or by written request. Form 990, Part VII Compensation Michael L. Bauer is employed by Cincinnati Children's Hospital Medical Center ("CCHMC"), a related organization. Mr. Bauer devotes an average of 50 hours/week for his duties to CCHMC and affiliated entities. Children's Hospital Medical Center 3333 Burnet Ave Cincinnati OH 45229 310833936 Healthcare OH 501(c)(3) 3 TCH false false true false false false false false false false false false false true true false false false false Children's Hospital Medical Center B 3857108 Cash