2017-05-15T11:06:57-05:00 2016-06-30 KPMG LLP 550 S Hope St Suite 1500 Los Angeles CA 90071 990 2015-07-01 956097416 CHOC Foundation % DONALD NOBLE CHOC 7149973000 1201 West La Veta Avenue Orange CA 92868 KERRI RUPPERT SCHILLER CFO/Assistant Secret 7149973000 2017-05-12 true VALERIE J BALL P00178114 4083675764 2017-05-03 2015 2021-01-29 14:40:06Z kimberly c cripe 1201 West La Veta Avenue orange CA 92868 49501126 false X www.choc.org X 1964 CA SUPPORTING CLINICAL & NONCLINICAL SVCS, MEDICAL EDuCaTioN, RESEARCH & ALLIED FIELDS OF PEDIATRICS AT CHILDRENS HOSPITAL OF OC, CHILDREN'S HOSPITAL AT MISSION AND ITS AFFILIATES. 22 21 37 0 0 25814412 23622305 0 0 1912404 761787 0 0 27726816 24384092 16491367 24000128 0 0 3226300 3548954 154965 135210 4456759 3720903 3450373 23593535 31134665 4133281 -6750573 77159565 68791124 1925780 1126699 75233785 67664425 CHOC FOUNDATION WAS FORMED TO HELP SUPPORT CLINICAL AND NONCLINICAL SERVICES, MEDICAL EDUCATION, RESEARCH AND ALLIED FIELDS OF PEDIATRICS AT CHILDREN'S HOSPITAL OF ORANGE COUNTY, CHILDREN'S HOSPITAL AT MISSION AND TO SUPPORT ITS AFFILIATES. false false 22586826 22068632 0 Children's Hospital of Orange County - Provides specialized pediatric services for the care of children. During this year, there were 66,021 days of inpatient care; 81,257 emergency room visits; 7,810 surgeries; 1,688 day health visits and 134,422 primary and specialty care clinic visits. Funds raised helps to offset cost of services provided to indigent families. 315088 315088 0 Children's Hospital at Mission - Funds support affiliated acute care pediatric hospital. Facility provides pediatric, neonatal, and care for emergency services. There were 8,049 inpatient care days; 15,160 emergency room visits; 615 surgeries and 7,411 outpatient visits. 2044554 1616408 0 CHOC Foundation generates community awareness and resources for Children's Hospital of Orange County and Children's Hospital at Mission. The Foundation secures philanthropic support for health and well being of children. 24946468 true true false false false false false false false true true false false false true true true true false false false false false true true false false true false true false false false false false false false false true false false false false true false false false true X 70 0 true 37 true false false false false false true true false false false true false X 22 21 false false false false true true true true true false false true true true true true true true true false CA X DONALD NOBLE 7145094038 1201 WEST LA VETA AVENUE ORANGE CA 92868 X Kimberly Cripe Director/President 5.0 35.0 X X 0 1413813 83775 Barry Ryan JD PHD Director/Chair 3.0 0.0 X X 0 0 0 STEPHANIE ARGYROS Director 1.0 0.0 X 0 0 0 JOHN CARPINO Director 1.0 0.0 X 0 0 0 JEFF ELGHANAYAN Director 1.0 1.5 X 0 0 0 Jerry Flannery Director 1.0 1.0 X 0 0 0 GREGORY GLUCHOWSKI Director 1.0 0.0 X 0 0 0 STEVE HOLLEY Director 1.0 0.0 X 0 0 0 Cary Hyden Director 1.0 0.0 X 0 0 0 Daniel Hyman Director 1.0 0.0 X 0 0 0 ALI KAVANIAN MD Director 1.0 0.0 X 0 0 0 JASON KNIGHT MD Director 1.0 0.0 X 0 0 0 GIGI KROLL MD Director 1.0 0.0 X 0 0 0 Heather Madden Director 1.0 0.0 X 0 0 0 CAROLINE MARCHANT Director 1.0 0.0 X 0 0 0 SHRUTI MIYASHIRO Director 1.0 0.0 X 0 0 0 Chris Rommel Director 1.0 0.0 X 0 0 0 Gary Smith Director 1.0 0.0 X 0 0 0 Steve Solomon Director 1.0 0.0 X 0 0 0 John Storbeck Director 1.0 0.0 X 0 0 0 David Sugden Director 1.0 0.0 X 0 0 0 David Willis Director 1.0 0.0 X 0 0 0 Kerri Ruppert Schiller CFO/Assistant Secretary 4.0 36.0 X 0 776744 75322 Patrice Poidmore Executive Director 40.0 0.0 X 227399 0 13341 Zachariah Abrams Director Special Events 40.0 0.0 X 157489 0 15351 Lois Augustine Director Community Relations 40.0 0.0 X 142415 0 17105 Alexandra Anderson Sr. Assoc. Dir. Major Gifts 40.0 0.0 X 112860 0 588 Kara Kipp Director Major Gifts 40.0 0.0 X 159337 0 19156 799500 2190557 224638 5 false true false Rooted Logistics Management 21520 Yorba Linda Blvd G517 YORBA LINDA CA 92887 Consulting 184098 Meng Finseth Peeps Associates 3858 Carson St Suite 202 TORRANCE CA 90503 Consulting 173251 Blackbaud PO Box 930256 ATLANTA GA 311930256 Consulting 104459 Paragon Charitable Services 10800 Hole Ave Suite 6 RIVERSIDE CA 92505 Consulting 135210 Rightsourcing Inc PO Box 515743 LOS ANGELES CA 900515118 Temporary Staffing 105479 5 X 3572969 20049336 1004662 23622305 0 646537 646537 0 0 0 0 0 22940674 22825424 115250 115250 115250 2291610 3572969 2291610 0 0 0 0 0 0 0 24384092 761787 24000128 24000128 0 0 0 151444 49977 49977 51490 0 2701541 675385 135077 1891079 51268 3045 16166 32057 445346 70870 63189 311287 199355 34107 19025 146223 1090750 83 793292 297375 0 1223 1223 0 135210 135210 57880 57880 329480 98074 156873 74533 286187 9423 21666 255098 18729 479 5259 12991 136192 1150 108300 26742 0 293813 196927 96886 65254 775 852 63627 0 40942 2822 -1748 39868 0 0 92980 92980 7809 4020 3789 DUES 355249 150 7326 347773 TAXES & LICENSES 29706 3154 26552 PROVISION FOR UNCOLLECTIBLES 13000 13000 DONOR EVENT EXPENSE 631179 631179 31134665 24946468 1731438 4456759 4077196 4039512 2000297 1684298 31003901 26783632 0 0 0 0 0 0 0 0 0 0 296855 532638 766872 519049 340803 247823 38884885 34971592 0 0 0 0 0 0 555628 531629 77159565 68791124 876797 663206 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1048983 463493 1925780 1126699 X 16976298 17909106 41237806 32392017 17019681 17363302 75233785 67664425 77159565 68791124 X -6750573 -794789 -23998 X false true X true false X 20654820 48376534 29891118 25814412 23622305 148359189 0 0 20654820 48376534 29891118 25814412 23622305 148359189 36507746 111851443 329296 495115 629152 603492 646537 2703592 0 964203 1566510 1902114 1889252 2291610 8613689 159676470 0.70049 0.60700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32289235 787732 -75491 672226 32329250 30854374 1095767 910970 0 571876 0 32289235 25687579 1865288 4042450 0 740943 0 30854374 22804894 1461132 1894713 0 473160 0 25687579 19886776 3708846 -372491 0 418237 0 22804894 0.38760 0.53710 0.07530 false false 227280 136741 90539 539592 382308 157284 247823 0 PAYABLE TO AFFILIATES 463493 463493 X 22934125 -794789 387500 -407289 23341414 1042678 1042678 24384092 30503486 387500 387500 30115986 1018679 1018679 31134665 ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER ASC 740: U.S GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) REQUIRE THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZES A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. OTHER CHANGES IN NET ASSETS PART XI, LINE 4B CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - $ 23,999 DONOR EVENT EXPENSE - $1,018,679 =============== TOTAL LINE 4B - $1,042,678 PART XII, LINE 4B DONOR EVENT EXPENSE - $1,018,679 Schedule D, Part V, Line 4 The endowment fund is used to support hospital programs addressing the needs of the underserved, social services to patients and families in need, and research and treatment of children's diseases and disorders. X X X X X true Paragon Charitable Services consulting false 135210 135210 CA CHOC GALA 2750744 1561281 1189463 195477 8896 171570 730285 83235 GUILDS 1387815 1000369 387446 28235 48953 34517 2820 272921 6 1726020 1011319 714701 108016 107487 84466 21751 392981 5864579 3572969 2291610 331728 165336 290553 754856 749137 2291610 SCHEDULE G, PART I, LINE 2B THE PROFESSIONAL FUNDRAISER LISTED ON PART I, LINE 2B PROVIDED CONSULTING SERVICES TO ASSIST THE FOUNDATION IN ITS FUNDRAISING EFFORTS, AND ARE NOT ATTRIBUTED TO ANY SPECIFIC CHARITABLE CONTRIBUTIONS RAISED. ADDITIONALLY, THE PROFESSIONAL FUNDRAISER DID NOT HAVE CONTROL OVER OR RETAIN ANY FUNDS RAISED. true CHILDREN'S HOSPITAL OF ORANGE COUNTY 1201 West La Veta Avenue ORANGE CA 92868 952321786 501(c)(3) 22068632 39159 MSRP CAR Hospital operations CHILDREN'S HOSPITAL AT MISSION 1201 West La Veta Avenue ORANGE CA 92868 330528802 501(c)(3) 315088 n/a n/a HOSPITAL OPERATIONS Rady Children Hospital 3020 Childrens Way MC 5093 San Diego CA 92123 951691313 501(c)(3) 342783 Retail price Equipment & Support Operations Translational Genomics Research Institute 445 N Fifth Street Phoenix AZ 85004 753065445 501(c)(3) 342783 Retail price Equipment & Support Operations Duke University Health System Inc C/O DUMC 102382 Durham NC 27710 562070036 501(c)(3) 342783 Retail price Equipment & Support Operations kapi'olani medical ctr for women & children 1319 Punahou Street Honolulu HI 92826 990177350 501(c)(3) 342783 Retail price Equipment & Support Operations LUCILE SALTER PACKARD CHILDREN'S HOSP 725 Welch Road Palo Alto CA 94304 770003859 501(c)(3) 206117 Retail price Equipment & Support Operations 7 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS - PART I, LINE 1 CHOC Foundation receives contributions on behalf of Children's Hospital of Orange County and Children's Hospital at Mission, both affiliated 501(c)(3) organizations. Donations are generally restricted or designated by donors for various purposes at inception. The funds are then distributed to the appropriate organization according to donor stipulations for medical programs as designated. X X X X false true false false false false false false false Kimberly Cripe Director/President 0 838732 0 317258 0 257823 0 63390 0 20385 0 1497588 0 44445 Kerri Ruppert Schiller CFO/Assistant Secretary 0 495562 0 139228 0 141954 0 49440 0 25882 0 852066 0 22282 Patrice Poidmore Executive Director 197929 0 15744 0 13726 0 7114 0 6227 0 240740 0 0 0 Zachariah Abrams Director Special Events 131476 0 14346 0 11667 0 4077 0 11274 0 172840 0 0 0 Lois Augustine Director Community Relations 119159 0 12027 0 11229 0 7914 0 9191 0 159520 0 0 0 Kara Kipp Director Major Gifts 136257 0 11420 0 11660 0 3952 0 15204 0 178493 0 0 0 SCHEDULE J, LINE 4A SOME OF THE ORGANIZATION'S PERSONNEL LISTED ON FORM 990 PART VII AND SCHEDULE J PARTICIPATE IN A SEPARATION ARRANGEMENT THAT PROVIDES FOR A PORTION OF THE EMPLOYEE'S ANNUAL SALARY BASED ON THEIR POSITION IN THE ORGANIZATION. FOR THE SENIOR EXECUTIVE LEVEL, THE AMOUNT IS BASED ON YEARS OF SERVICE UP TO A MAXIMUM NUMBER OF MONTHS. UNPAID SEVERANCE UNDER THE SEPARATION AGREEMENTS FOR THE CURRENT KEY EMPLOYEES WERE REPORTED AT THEIR FULL VALUE IN A PREVIOUS TAX YEAR. NO PAYMENTS WERE MADE DURING 2015. COMPENSATION FROM AN AFFILIATED ORGANIZATION KIMBERLY CRIPE IS COMPENSATED THROUGH CHILDREN'S HEALTHCARE OF CALIFORNIA (CHC), HOWEVER, IN ADDITION TO HER RESPONSIBILITIES FOR CHC, SHE ALSO SERVES AS AN OFFICER OF CHILDREN'S HOSPITAL OF ORANGE COUNTY, CHOC FOUNDATION, CRC REAL ESTATE CORPORATION AND CHILDREN'S HOSPITAL AT MISSION (ALL IRC Section 501(C)(3) AFFILIATES). MS. CRIPE DEVOTES APPROXIMATELY 13% OF HER TIME EACH WEEK TO CHOC FOUNDATION RESPONSIBILITIES WITH THE BALANCE OF HER TIME BEING SPENT ON THE OTHER RELATED ORGANIZATIONS' BUSINESS affairs. KERRI RUPPERT SCHILLER IS COMPENSATED THROUGH CHILDREN'S HEALTHCARE OF CALIFORNIA(CHC); HOWEVER, IN ADDITION TO HER RESPONSIBILITIES FOR CHC, SHE ALSO SERVES AS AN OFFICER OF CHILDREN'S HOSPITAL OF ORANGE COUNTY, CHOC FOUNDATION, CRC REAL ESTATE CORPORATION AND CHILDREN'S HOSPITAL AT MISSION (ALL IRC Section 501(C)(3) AFFILIATES). MS. SCHILLER DEVOTES APPROXIMATELY 10% OF HER TIME EACH WEEK TO CHOC FOUNDATION RESPONSIBILITIES WITH THE BALANCE OF HER TIME BEING SPENT ON THE OTHER RELATED ORGANIZATIONS' BUSINESS affairs. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN - PART I, LINE 4b Children's Hospital of Orange County (CHOC) established a nonqualified deferred compensation plan effective January 1, 2010 in which certain individuals listed on the form 990, Part VII and Schedule J are participants. Under the established Supplemental Executive Retirement Plan (the Plan) or SERP, for each Plan year that begins prior to the participant's cash date, CHOC shall create a new SERP account on its books for the Participant and shall credit to such account at times specified. The participants of the plan are general creditors of the company. The participant's SERP account shall be utilized solely as a device for the measurement and determination of the amounts to be paid to the participant under this plan. The participant is entitled to his/her SERP benefit amount upon the earliest of (1) remaining employed with the Company to the third anniversary of the first day of the Plan Year for which the SERP account was created; (2) remaining employed with the Company to the Participant's 60th birthday; (3) remaining employed with the Company to the date the Participant has both attained at least age 55 and has completed at least 10 years of service; (4) disability; (5) involuntary separation from service without reasonable cause; (6) voluntary separation from service for good reason or (7) death. The following individuals received payments from the Plan during calendar year 2015: Ms. Cripe ($165,908) and Ms. Schiller ($83,035). X 275 retail price X 2 82579 MSRP X 4 772948 average market value X 1 9050 Average market value X Watches 3 83654 Retail Price X bags 1 11165 Retail Price X golf apparel and linens 1 1635 Retail Price X sports tickets 1 500 retail price X teddy bears 1 12500 retail price X gift cards and other 1 10356 retail price X Airplane tickets 1 20000 retail price false true true SCHEDULE M, PART I, COLUMN B THE NUMBER LISTED IN PART I, LINE 9 COLUMN (B) WAS DETERMINED BASED ON THE NUMBER OF CONTRIBUTORS. SCHEDULE M, QUESTION 32A CHOC Foundation has an agreement with Riteway Charity Servces (Riteway) to receive the net proceeds from Riteway for any cars donated to and sold by riteway on behalf of CHOC Foundation. Information Regarding Common Paymaster Form 990, Part I, Line 5 and Part V, Line 2 Children's Hospital of Orange County (CHOC) acts as a common paymaster, issuing forms W-2 and 1099 on behalf of CHOC Foundation. CHOC Foundation has 37 employees, however because of the common paymaster arrangement resulting in the Forms W-2 being issued under CHOC's employer identification number, there are no W-2s issued directly by CHOC Foundation. members or stockholders Form 990, Part VI, Section A, Line 6 The sole member of CHOC Foundation is Children's HealthCare of California (CHC). persons who may elect members of the governing body Form 990, Part VI, Section A, Line 7a Directors of CHOC Foundation shall be elected annually by the Member, based on the nomination(s) provided by CHOC Foundation'S Board of Directors. the governing body's decisions subject to approval Form 990, Part VI, Section A, Line 7b The approval of the Member shall be required with respect to any of the following actions: (1) Changing the purposes and powers of CHOC Foundation; (2) Obligating CHOC Foundation to undertake any capital expenditure in excess of $5,000,000; (3) Adopting CHOC Foundation's annual operating and capital budgets; (4) Adopting a long-term capital budget; (5) Buying, selling, leasing, mortgaging, pledging, or otherwise hypothecating any real property; (6) Incurring any indebtedness in excess of $5,000,000; (7) Obligating CHOC Foundation to act as guarantor with respect to any debt of any person or other entity; (8) Accepting any donation which is conditioned upon CHOC Foundation's undertaking any unbudgeted capital expenditure in excess of $5,000,000 or any unbudgeted expenditure in excess of $5,000,000; (9) Entering into any contract which involves any of the following: (a) any financial obligation on the part of CHOC Foundation in an amount in excess of $5,000,000, (b) any purpose or activity which is outside the scope of CHOC Foundation's ordinary course of business; (10) involving CHOC Foundation in any merger, acquisition, corporate restructuring, or formal affiliation; (11) Involving CHOC Foundation as a member, shareholder, or partner in any new corporation, partnership, or other legal entity; (12) Dissolving CHOC Foundation; (13) Entering into any transaction involving the sale, lease, conveyance, exchange, transfer or other disposition of all or substantially all of CHOC Foundation's assets; (14) Amending CHOC Foundation's articles of Incorporation; (15) Adopting new bylaws or amending existing bylaws. PROCESS OF REVIEW Form 990, Part VI, Section B, Line 11B Prior to the filing, the tax return and related schedules are presented to the CHOC Executive Compensation Committee, an empowered committees delegated with this authority. The tax return is also provided to the Foundation Executive Committee, an empowered board committee. The Chief Financial Officer reviews the report with the committee prior to filing the return. Prior to the filing of the form 990 with the Internal Revenue Service, a complete copy of the final form 990 is also sent electronically to all board members via Director's Desk, a secure web site that provides a confidential and secure access for all board materials to our board members. MONITORING AND ENFORCING COMPLIANCE OF CONFLICT INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C The Chief Compliance Officer is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the conflict of interest policy, an annual conflict of interest questionnaire, aimed at determining any family and business relationships and transactions or other transactions that may pose a potential conflict, is distributed to all covered persons (i.e., board members, officers and executive leadership). Covered persons are required to disclose real or potential conflicts at the time when such conflicts arise. When an individual becomes a covered person and annually thereafter, each covered person is required to sign a statement affirming that he/she: (1)has received a copy of the Conflict of Interest Policy and understands said policy; (2)has read the policy and understands said policy; and (3)agrees to comply with all requirements of the policy, including completing the conflict of interest questionnaire. The completed questionnaires are reviewed by the Compliance Officer and any persons with actual or potential conflicts are contacted via written communication. The procedures for addressing any conflict of interest may include but are not limited to the following: (1)the conflicting interest is fully disclosed to the Board of Directors; (2)the interested person responds to factual questions related to the conflict, the substance of the transaction or the arrangement being considered; (3)the person with the conflict of interest is excluded from any discussion or approval of such transaction; (4)if applicable alternatives to the proposed transaction are investigated, competitive bids or comparable valuations are obtained; and (5)the transaction or action must be approved by a majority of disinterested persons. PROCESS OF DETERMINING COMPENSATION OF THE CEO AND OFFICERS FORM 990, PART VI, SECTION B, LINE 15 An independent Board Committee of THE ORGANIZATION charged with the duties of the compensation committee, whose members are disinterested and independent, is in place with a written compensation committee charter. This Committee annually retains an independent healthcare compensation firm to provide relevant comparability data and other compensation studies. The CEO, officers and executive management salaries and incentives, as well as overall compensation philosophy and policies, are discussed with the independent consultant representatives and the compensation committee members, in person, in closed sessions with no staff members present. This review was last performed in October 2015. All comparative salary data, such as annual compensation survey comprising of a peer group of comparably-sized pediatric hospitals, is well documented and there are minutes from these meetings that document the members present and voting, the comparative data used and how it was obtained and the deliberations and decisions of the committee. The results and recommendations from the committee are shared in an executive session with the Board of Directors. disclosure copy - FORM 990, PART VI, SECTION C, LINE 19 While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, the organization makes its financial statements available upon request. Form 990, Part XI, Line 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT $ (23,998) CHILDREN'S HEALTHCARE OF CALIFORNIA(CHC) 1201 West La Veta Avenue ORANGE CA 92868 330265266 HEALTH CARE CA 501(C)(3) 7 NA false CHILDREN'S HOSPITAL OF ORANGE COUNTY 1201 West La Veta Avenue ORANGE CA 92868 952321786 HEALTH CARE CA 501(C)(3) 3 CHC false CHILDREN'S HOSPITAL AT MISSION 1201 West La Veta Avenue ORANGE CA 92686 330528802 HEALTH CARE CA 501(C)(3) 3 CHC false CRC REAL ESTATE CORPORATION 455 S MAIN STREET ORANGE CA 92868 330612565 real estate CA 501(C)(3) 11a CHC false choc Thrift Stores Inc 455 S MAIN STREET orange CA 92868 330266422 fund raising CA 501(C)(3) 9 CHC false false true false false false false false false false false true true true false false false false false false