2018-05-15T11:31:10-05:00 2017-06-30 BKD LLP 312 WALNUT STREET SUITE 3000 CINCINNATI OH 45202 990 2016-07-01 310537130 THE CHILDREN'S HOSPITAL % MICHAEL L BAUER CHIL 5138031106 3333 Burnet Avenue Cincinnati OH 452293039 MARK MUMFORD Assistant Treasurer 5138031106 2018-05-15 true Aaron Hershberger P00961884 5136218300 2016 2022-09-23 18:48:47Z ROBERT DH ANNING 3333 Burnet Avenue Cincinnati OH 452293039 815980012 false X N/A X 1883 OH Support organizations dedicated to treatment & research of diseases or disorders affecting children. 18 18 0 -543123 -543123 1144000 631926 0 0 147494013 187203221 0 0 148638013 187835147 59351000 62545796 0 0 0 0 0 0 0 2353000 2548824 61704000 65094620 86934013 122740527 2158385000 2450845943 12240000 11686881 2146145000 2439159062 X TO PROVIDE FINANCIAL SUPPORT TO TAX-EXEMPT ORGANIZATIONS LOCATED IN HAMILTON COUNTY, OHIO THAT ARE DEDICATED TO THE TREATMENT AND RESEARCH OF DISEASES OR DISORDERS AFFECTING CHILDREN. false false 62545796 62545796 SEE SCHEDULE O 62545796 true true false false false false false false false true false false false false false true true false false false false false false false false false false true false true false false false false false false false false true false false false false true true true false false true 0 0 0 true true false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true false false false X MICHAEL L BAUER 5138031106 3333 BURNET AVENUE Cincinnati OH 452293039 Sharry Addison TRUSTEE 1.0 1.0 X 0 0 0 Robert DH Anning PRESIDENT 1.0 5.0 X X 0 0 0 Lynwood L Battle Jr TRUSTEE 1.0 1.0 X 0 0 0 Michael S Cambron TREASURER 1.0 1.0 X X 0 0 0 Lee A Carter TRUSTEE 1.0 5.0 X 0 0 0 Thomas G Cody VICE PRESIDENT / SECRETARY 1.0 4.0 X X 0 0 0 Dave Dougherty TRUSTEE 1.0 4.0 X 0 0 0 Nancy Kreiger Eddy PhD TRUSTEE 1.0 4.0 X 0 0 0 Michael Hirschfeld TRUSTEE 1.0 4.0 X 0 0 0 Gary Hoffman TRUSTEE 1.0 1.0 X 0 0 0 Mark Jahnke TRUSTEE 1.0 4.0 X 0 0 0 Joyce Keeshin TRUSTEE 1.0 4.0 X 0 0 0 M Denise Kuprionis TRUSTEE THROUGH OCT 2016 1.0 1.0 X 0 0 0 David Osbourne TRUSTEE 1.0 1.0 X 0 0 0 Jane Portman TRUSTEE 1.0 4.0 X 0 0 0 John Steinman TRUSTEE 1.0 1.0 X 0 0 0 Felicia Williams TRUSTEE 1.0 4.0 X 0 0 0 Craig Young TRUSTEE 1.0 1.0 X 0 0 0 Mark Mumford ASSISTANT TREASURER 1.0 49.0 X 0 823328 141094 Scott J Hamlin ASSISTANT TREASURER 1.0 49.0 X 0 530755 0 0 1354083 141094 0 true true false ClearArc 580 Walnut Street 6th PL CINCINNATI OH 45263 Investment Mgmt 1048234 PNC Bank 201 East Fifth Street CINCINNATI OH 45202 Investment Mgmt 644190 Bahl Gaynor 213 East Third Street CINCINNATI OH 45202 Investment Mgmt 362782 Fifth Third Bank 38 Fountain Square Plaza CINCINNATI OH 45263 Investment Mgmt 268111 4 631926 37579 631926 0 67017177 -543123 67560300 0 0 0 0 0 748330909 628144865 120186044 120186044 120186044 0 0 0 0 0 0 0 0 0 0 187835147 -543123 187746344 62545796 62545796 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2344415 2344415 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER EXPENSES 204409 204409 65094620 62545796 2548824 0 0 0 24226000 10750073 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2117468000 2423198607 0 0 0 0 0 0 16691000 16897263 2158385000 2450845943 12240000 11686881 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12240000 11686881 X 776504000 944866114 18364000 19412875 1351277000 1474880073 2146145000 2439159062 2158385000 2450845943 X 122740527 101762440 160 68510935 X false true X true false X X 1 CHILDREN'S HOSPITAL MEDICAL CENTER 310833936 3 false 62545796 0 1 62545796 false false false false false false false false false false false false false false false true Part IV, Section A, Line 1 HOW SUPPORTED ORGANIZATIONS ARE DESIGNATED TCH'S PURPOSE IS TO SUPPORT AND BENEFIT, THROUGH PAYMENT OF ITS REVENUE AND OTHER FUNDS OR IN ANY OTHER MANNER WHATEVER, PUBLICLY SUPPORTED EXEMPT ORGANIZATIONS, AS DESCRIBED IN 509(A)(1) OR (2) OF THE INTERNAL REVENUE CODE OF 1954, OR ANY SUCCESSOR PROVISION OR PROVISIONS OF LAW, WHICH PARTICIPATE IN THE TREATMENT OF, OR RESEARCH INTO, DISEASES OR DISORDERS AFFECTING CHILDREN AT CHILDRENS HOSPITAL MEDICAL CENTER; TCH SHALL HAVE NO OTHER PURPOSE EXEMPT AS STATED IN THIS ARTICLE, AND SHALL NOT SUPPORT OR BENEFIT ANY ORGANIZATION NOT DESCRIBED IN THIS ARTICLE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1369641000 612049 164520089 39014530 1465660 1494292948 1312140000 996000 94849000 37010000 1334000 1369641000 1291298196 2329000 53211000 33363196 1335000 1312140000 1105367296 -9091158 226151596 30049462 1080076 1291298196 914081784 33816096 185547660 27168959 909285 1105367296 0.98700 0.01300 false false 0 0 X 358108522 101762440 68510935 170273375 187835147 187835147 65094620 65094620 65094620 SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS TCH'S PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE RESTRICTED BY DONORS TO BE MAINTAINED BY TCH IN PERPETUITY. TCH'S INTENDED USE OF ENDOWMENT FUNDS IS TO PROVIDE FINANCIAL SUPPORT TO CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER BASED ON DONOR INTENT. SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE TCH 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. TCH FOLLOWS ACCOUNTING STANDARDS CODIFICATION 740 "INCOME TAXES" RELATED TO ACCOUNTING FOR INCOME TAXES. THE FOLLOWING ARE THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION: FEDERAL 2014 TO 2017 STATE 2014 TO 2017 SCHEDULE D, PART XI, LINE 2D OTHER ADJUSTMENTS TRANSFER FROM CINCINNATI CHILDREN'S 68,400,000 OTHER MISCELLANEOUS 110,935 TOTAL TO SCHEDULE D, PART XI, LINE 2D 68,510,935 true Children's Hospital Medical Center 3333 Burnet Avenue Cincinnati OH 45229 310833936 501(c)(3) 62545796 Patient Care/Research 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 TCH BOARD OF TRUSTEES. THE TCH BOARD REVIEWS THE PROPOSAL AND THEN MAKES A DETERMINATION AS TO WHAT RESEARCH AND PATIENT CARE PROJECTS WILL BE SUPPORTED WITH UNRESTRICTED TCH FUNDS. UPON TCH BOARD APPROVAL, FUNDS ARE DISTRIBUTED TO CINCINNATI CHILDREN'S. false true false false false false false false false Scott J Hamlin ASSISTANT TREASURER 530755 530755 Mark Mumford ASSISTANT TREASURER 536311 178412 108605 112917 28177 964422 89915 SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN CERTAIN OFFICERS AND KEY EMPLOYEES OF CINCINNATI CHILDREN'S, A RELATED ORGANIZATION TO TCH, HAVE ARRANGEMENTS WHICH PROVIDE FOR SUPPLEMENTAL RETIREMENT BENEFITS AS DESCRIBED IN IRC SEC. 457(F). DUE TO THE SUBSTANTIAL RISK OF FORFEITURE PROVISION, THESE ARRANGEMENTS ARE NON-VESTED AND THERE IS NO GUARANTEE THAT THESE OFFICERS AND KEY EMPLOYEES WILL EVER RECEIVE THESE BENEFITS. THE FOLLOWING IS A LISTING OF OFFICERS THAT RECEIVED A DEFERRAL, SUBJECT TO THE SUBSTANTIAL RISK OF FORFEITURE PROVISION, UNDER CINCINNATI CHILDREN'S IRC SEC. 457(F) PLAN DURING THE YEAR (THESE AMOUNTS ARE INCLUDED IN THE TOTALS FOR SCHEDULE J, PART II, COLUMN C, DEFERRED COMPENSATION): 1. MARK MUMFORD - $86,417 THE FOLLOWING IS A LISTING OF OFFICERS THAT RECEIVED A PAYMENT UNDER CINCINNATI CHILDREN'S IRC SEC. 457(F) PLAN DURING THE YEAR (THESE AMOUNTS ARE INCLUDED IN THE TOTALS FOR SCHEDULE J, PART II, COLUMN B(III) AND COLUMN F): 1. MARK MUMFORD - $89,915 SCHEDULE J, PART II COMPENSATION INFORMATION SCOTT HAMLIN LEFT CINCINNATI CHILDREN'S IN APRIL 2015. IN CONNECTION WITH HIS DEPARTURE, HE RECEIVED A CONTINUATION OF SALARY, A PAYOUT IN JULY 2016 BASED UPON MEETING CERTAIN REQUIREMENTS AND WILL RECEIVE ONE FUTURE PAYMENT (JULY 2017) CONTINGENT ON MEETING CERTAIN REQUIREMENTS. SCHEDULE J, PART II COMPENSATION INFORMATION TCH RELIED ON CINCINNATI CHILDREN'S, A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF INDIVIDUALS LISTED ON FORM 990, PART VII. CINCINNATI CHILDREN'S USED ONE OR MORE OF THE METHODS DESCRIBED BELOW TO ESTABLISH AN APPROPRIATE LEVEL OF COMPENSATION: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE 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 TCH. 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 BENEFITS4. DISABILITY BENEFITS THE OFFICERS AND KEY EMPLOYEES LISTED ON FORM 990, PART VII AND SCHEDULE J, PART II ARE ALSO ELIGIBLE FOR ANY OTHER AVAILABLE EMPLOYEE BENEFITS. X 3 37579 FMV false true false FORM 990, PART III, LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS THE CHILDREN'S HOSPITAL, CINCINNATI, OHIO ("TCH") IS AN IRC SEC. 501(C)(3) TAX-EXEMPT ORGANIZATION WHOSE SOLE PURPOSE IS TO PROVIDE CHARITABLE FINANCIAL SUPPORT TO CHARITABLE ORGANIZATIONS IN HAMILTON COUNTY, OHIO THAT PARTICIPATE IN THE TREATMENT AND/OR RESEARCH OF DISEASES OR DISORDERS AFFECTING CHILDREN. SUCH CHARITABLE FINANCIAL SUPPORT IS PROVIDED PRIMARILY THROUGH EXPENDABLE INCOME GENERATED BY INVESTMENTS OF ENDOWMENT AND OTHER FUNDS BY TCH. DURING THE TAX YEAR JULY 1, 2016 TO JUNE 30, 2017, IN FULFILLMENT OF THIS CHARITABLE MISSION, TCH PROVIDED FINANCIAL SUPPORT AMOUNTING TO $62,545,796 TO CINCINNATI CHILDREN'S TO SUPPORT ITS CHARITABLE EFFORTS IN PEDIATRIC PATIENT CARE AND RELATED RESEARCH. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEW THE CHILDRENS'S HOSPITAL ("TCH") 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 TCH BOARD MEMBERS IN ADVANCE OF FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST MONITORING ALL OF TCH'S BOARD MEMBERS RECEIVE AN ANNUAL QUESTIONNAIRE REQUESTING INFORMATION REGARDING FAMILY AND BUSINESS RELATIONSHIPS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST UNDER TCH'S CONFLICT OF INTEREST POLICY. ONCE THE QUESTIONNAIRES HAVE BEEN COMPLETED BY ALL OF TCH'S BOARD MEMBERS, THE QUESTIONNAIRES ARE REVIEWED AND IF TCH DETERMINES THAT A CONFLICT OF INTEREST EXISTS, TCH FOLLOWS THE PROVISIONS SET FORTH IN TCH'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 15 PROCESS FOR DETERMINING COMPENSATION TCH DOES NOT HAVE ANY EMPLOYEES. HOWEVER, TCH HAS AN OFFICER THAT IS EMPLOYED BY CINCINNATI CHILDREN'S, A RELATED ORGANIZATION. CINCINNATI CHILDREN'S HAS A COMPENSATION COMMITTEE THAT ANNUALLY REVIEWS THE RECOMMENDATIONS OF CINCINNATI CHILDREN'S MANAGEMENT REGARDING EMPLOYEE PERFORMANCE EVALUATION AND COMPENSATION ADJUSTMENTS FOR DISQUALIFIED PERSONS TO ENSURE THAT CINCINNATI CHILDREN'S HAS COMPLIED WITH THE PROVISIONS OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER IRC SEC. 4958. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS TCH'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MAINTAINED ON FILE BY CINCINNATI CHILDREN'S SENIOR MANAGEMENT AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST EITHER IN-PERSON, BY TELEPHONE, OR BY WRITTEN REQUEST. FORM 990, PART VII COMPENSATION SCOTT HAMLIN (THROUGH APRIL 2015) AND MARK MUMFORD ARE EMPLOYED BY CINCINNATI CHILDREN'S, A RELATED ORGANIZATION, SCOTT AND MARK DEVOTE AN AVERAGE OF 50 HOURS/WEEK FOR THEIR DUTIES TO CINCINNATI CHILDREN'S AND AFFILIATED ENTITIES. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS TRANSFERS FROM CINCINNATI CHILDREN'S 68,400,000. OTHER MISC. 110,935. TOTAL TO FORM 990, PART XI, LINE 9 68,510,935. Children's Hospital Medical Center 3333 Burnet Avenue Cincinnati OH 45229 310833936 Healthcare OH 501(c)(3) 3 TCH true CCHMC Community Health Services Network 3333 Burnet Avenue Cincinnati OH 45229 311459815 Healthcare OH 501(c)(3) 9 CHMC true false true false false false false false false false false false false true true false false false true Children's Hospital Medical Center B 62546796 FMV Children's Hospital Medical Center S 68400000 FMV SCHEDULE R, PART V TRANSACTIONS WITH RELATED ORGANIZATIONS DURING THE TIME PERIOD COVERED BY THIS RETURN, TCH RECEIVED CERTAIN ACCOUNTING AND ADMINISTRATIVE SERVICES FROM CINCINNATI CHILDREN'S AT NO COST, THE VALUE OF THESE SERVICES IS AN UNSPECIFIED AMOUNT.