CONVALESCENT HOSPITAL FUND FOR CHILDREN: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- CONVALESCENT HOSPITAL FUND FOR CHILDREN (EIN 31-0536649)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-02
- IRS object ID
- 201701229349301015
- Schema version
- 2015v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-02T11:18:05-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 861065772 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Deloitte Tax LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 East Fifth Street Suite 1900 | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310536649 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Convalescent Hospital for Children and | BusinessNameLine1Txt |
| Business Name Line2 | Orphan Asylum | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONV | BusinessNameControlTxt |
| Phone | 5138031106 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 Burnet Avenue | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 452293039 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael L Bauer | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 5138031106 | PhoneNum |
| Signature | 2017-05-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Alicia Jansich | PreparerPersonNm |
| PTIN | P00741382 | PTIN |
| Phone | 5137847100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Phillip C Long | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 Burnet Avenue | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 452293039 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $37,389,928 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1833 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | Support organizations dedicated to treatment & research of diseases or disorders affecting children. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,509 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $18,062,397 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,855,848 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $18,065,906 | PYTotalRevenueAmt |
| CY Total Revenue | $2,855,848 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,922,274 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,271,567 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $372,573 | PYOtherExpensesAmt |
| CY Other Expenses | $363,084 | CYOtherExpensesAmt |
| PY Total Expenses | $11,294,847 | PYTotalExpensesAmt |
| CY Total Expenses | $2,634,651 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,771,059 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $221,197 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $117,599,723 | TotalAssetsBOYAmt |
| Total Assets EOY | $121,677,677 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,395,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,000,000 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $111,204,723 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $117,677,677 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The purpose of Convalescent Hospital for Children and Orphan Asylum is to provide financial support to organizations located in Hamilton County, Ohio that participate in the treatment of, or research into, diseases or disorders affecting children. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,271,567 | ExpenseAmt |
| Grant | $2,271,567 | GrantAmt |
| Desc | Convalescent Hospital for Children and Orphan Asylum ("CHCOA") was formed for the sole purpose of providing financial support to other publicly supported organizations located in Hamilton County, Ohio that participate in the treatment of, or research into, diseases or disorders affecting children. During CHCOA's fiscal year of July 1, 2015 through June 30, 2016 (the year covered by this return), CHCOA provided financial support amounting to $2,271,567 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 principal 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 pain management program, psychology adherence program, special needs children program, adolescent psychology services program, and to support the general operations of CCHMC.Because of the direct financial support of CHCOA to CCHMC, CCHMC has been consistently able to reinvest in its programs and maintains a national position as one of the premier pediatric health care providers in the nation. | Desc |
| Total Program Service Expenses | $2,271,567 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michael L Bauer | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5138031106 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 Burnet Avenue | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 452293039 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Robert D H Anning | |||||||
| Trustee (starts May 2016) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Robert H Anning II | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| C Francis Barrett | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Lee A Carter | |||||||
| Trustee | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |
| David Croall | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Vallie Geier | |||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Scott Hamlin | |||||||
| Trustee (starts May 2016) | 1.00 | 0.00 | Yes (X) | $0 | $1,786,337 | $73,210 | |
| Marian Leibold | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Marianne Miller | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Ronald Salatin | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Stepaniak | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Thomas Williams | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Alison Zimmerman | |||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Pamela Terp | |||||||
| Chairman | 1.00 | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Phillip C Long | |||||||
| President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Marie Huenefeld | |||||||
| Vice-President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Michael L Bauer | |||||||
| Treasurer | 1.00 | 49.00 | Yes (X) | $0 | $285,523 | $28,019 | Yes (X) |
| Susan Shelton | |||||||
| Secretary | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,071,860 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $101,229 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ClearArc | |||||
| 580 Walnut Street | Cincinnati | OH | 45263 | Investment Management | $209,999 |
| Bahl & Gaynor | |||||
| 212 E 3rd Street | Cincinnati | OH | 45202 | Investment Management | $130,463 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,484,663 | TotalRevenueColumnAmt |
| Exclusion | $3,484,663 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,905,265 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $34,534,080 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$628,815 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$628,815 | TotalRevenueColumnAmt |
| Exclusion | -$628,815 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,855,848 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,855,848 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,271,567 | TotalAmt |
| Program Services | $2,271,567 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,084 | TotalAmt |
| Management And General | $363,084 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,634,651 | TotalAmt |
| Program Services | $2,271,567 | ProgramServicesAmt |
| Management And General | $363,084 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,399,597 | BOYAmt |
| EOY | $2,562,943 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,990 | BOYAmt |
| EOY | $20,225 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,409,393 | BOYAmt |
| EOY | $116,388,468 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,707,743 | BOYAmt |
| EOY | $2,706,041 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,599,723 | BOYAmt |
| EOY | $121,677,677 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,395,000 | BOYAmt |
| EOY | $4,000,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,395,000 | BOYAmt |
| EOY | $4,000,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,605,508 | BOYAmt |
| EOY | $109,864,542 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,599,215 | BOYAmt |
| EOY | $7,813,135 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,204,723 | BOYAmt |
| EOY | $117,677,677 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,599,723 | BOYAmt |
| EOY | $121,677,677 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $221,197 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,251,757 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Non Func | Yes (X) | SupportingOrgType3NonFuncInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Hospital Medical Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310833936 | EIN |
| Organization Type | 3 | OrganizationTypeCd |
| Governing Document Listed | 0 | GoverningDocumentListedInd |
| Support | $2,271,567 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $2,271,567 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (1) | SupportedOrgVoiceInvestmentInd |
Adjusted Net Income AdjustedNetIncomeGrp
Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Recoveries PY Distributions RecoveriesPYDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Other Gross Income OtherGrossIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $3,319,541 | PriorYearAmt |
| Current Year | $3,484,663 | CurrentYearAmt |
Adjusted Gross Income AdjustedGrossIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $3,319,541 | PriorYearAmt |
| Current Year | $3,484,663 | CurrentYearAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Production Income ProductionIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $372,573 | PriorYearAmt |
| Current Year | $363,084 | CurrentYearAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Total Adjusted Net Income TotalAdjustedNetIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $2,946,968 | PriorYearAmt |
| Current Year | $3,121,579 | CurrentYearAmt |
Minimum Asset Amount MinimumAssetAmountGrp
Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $116,585,543 | PriorYearAmt |
| Current Year | $114,250,091 | CurrentYearAmt |
Average Monthly Cash Balances AverageMonthlyCashBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $2,701,730 | PriorYearAmt |
| Current Year | $1,791,744 | CurrentYearAmt |
FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $119,287,273 | PriorYearAmt |
| Current Year | $116,041,835 | CurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discount Claimed | $0 | DiscountClaimedAmt |
Acquisition Indebtedness AcquisitionIndebtednessGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $119,287,273 | PriorYearAmt |
| Current Year | $116,041,835 | CurrentYearAmt |
Cash Deemed Charitable CashDeemedCharitableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $1,789,309 | PriorYearAmt |
| Current Year | $1,740,628 | CurrentYearAmt |
Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $117,497,964 | PriorYearAmt |
| Current Year | $114,301,207 | CurrentYearAmt |
Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $4,112,429 | PriorYearAmt |
| Current Year | $4,000,542 | CurrentYearAmt |
Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Total Minimum Asset TotalMinimumAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $4,112,429 | PriorYearAmt |
| Current Year | $4,000,542 | CurrentYearAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Adj Net Income Distributable | $2,946,968 | CYAdjNetIncomeDistributableAmt |
| CY Pct85 Adjusted Net Income | $2,504,923 | CYPct85AdjustedNetIncomeAmt |
| CY Total Min Ast Distributable | $4,112,429 | CYTotalMinAstDistributableAmt |
| CY Greater Adjusted Minimum | $4,112,429 | CYGreaterAdjustedMinimumAmt |
| CY Income Tax Imposed PY | $0 | CYIncomeTaxImposedPYAmt |
| CY Distributable As Adjusted | $4,112,429 | CYDistributableAsAdjustedAmt |
| First Year Type3 Non Func | Yes (X) | FirstYearType3NonFuncInd |
Distributions DistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Paid Accomplish Exempt Prps | $2,271,567 | CYPaidAccomplishExemptPrpsAmt |
| CY Pd In Excess Income Activity | $0 | CYPdInExcessIncomeActivityAmt |
| CY Administrative Expense Paid | $0 | CYAdministrativeExpensePaidAmt |
| Exempt Use Assets Acquis Paid | $0 | ExemptUseAssetsAcquisPaidAmt |
| Qualified Set Aside | $0 | QualifiedSetAsideAmt |
| CY Other Distributions | $0 | CYOtherDistributionsAmt |
| CY Total Annual Distributions | $2,271,567 | CYTotalAnnualDistributionsAmt |
| CY Distri Attentive Suprt Org | $2,271,567 | CYDistriAttentiveSuprtOrgAmt |
| CY Distributable As Adjusted | $4,112,429 | CYDistributableAsAdjustedAmt |
| CY Distribution Yr | 55.240000000000 | CYDistributionYrRt |
Distribution Allocations DistributionAllocationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Distributable As Adjusted | $4,112,429 | CYDistributableAsAdjustedAmt |
| Underdistributions | $0 | UnderdistributionsAmt |
| Excess Distribution Cyov Yr2 | $0 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $7,118,243 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $7,118,243 | TotalExcessDistributionCyovAmt |
| Cyov Applied Underdistri PY | $0 | CyovAppliedUnderdistriPYAmt |
| Cyov Applied Underdistr CPY | $4,112,429 | CyovAppliedUnderdistrCPYAmt |
| Excess Distribution Cyov | $3,005,814 | ExcessDistributionCyovAmt |
| CY Total Annual Distributions | $2,271,567 | CYTotalAnnualDistributionsAmt |
| CY Distrib App Underdistri PY | $0 | CYDistribAppUnderdistriPYAmt |
| Excess Distribution | $2,271,567 | ExcessDistributionAmt |
| Remaining Underdistri PY | $0 | RemainingUnderdistriPYAmt |
| Remaining Underdistri CY | $0 | RemainingUnderdistriCYAmt |
| Excess Distri Cyov To Next Yr | $5,277,381 | ExcessDistriCyovToNextYrAmt |
| Excess From Year3 | $0 | ExcessFromYear3Amt |
| Excess From Year2 | $3,005,814 | ExcessFromYear2Amt |
| Excess From Year1 | $2,271,567 | ExcessFromYear1Amt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Section A, Line 1: | The purpose of 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. |
| Part V, Section D, Line 8: | Convalescent Hospital for Children and Orphan Asylum (the Corporation) provides financial support to Children's Hospital Medical Center (Cincinnati Children's). The relationship between thee two organizations is such that Cincinnati Children's is attentive to the Corporation. |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,599,215 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $213,920 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,813,135 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,389,759 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $209,456 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,599,215 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,283,171 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,106,588 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,389,759 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,547,212 | BeginningYearBalanceAmt |
| Contributions | $2,231,158 | ContributionsAmt |
| Investment Earnings Or Losses | $504,801 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $6,283,171 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,454,054 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $93,158 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,547,212 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,107,605 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $6,251,757 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $6,251,757 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,855,848 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,855,848 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,634,651 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,634,651 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,634,651 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Explanation: 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 publicly supported organizations located in Hamilton County, Ohio that participate in the treatment of, or research into, diseases or disorders affecting children, one of which is Cincinnati Children's Hospital Medical Center, a supported organization of CHCOA. |
| Part X, Line 2: | 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 740 "Income Taxes" (ASC 740) related to the accounting for income taxes. The following are the tax years that remain subject to examination by major tax jurisdiction: Federal 2013 to 2016 State 2013 to 2016 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Hospital Medical Center | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 Burnet Avenue | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 452293039 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 310833936 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $2,271,567 | CashGrantAmt |
| Purpose Of Grant | General Support | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Schedule I, Part I, Line 2: CCHMC 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 CCHMC. CCHMC senior management provides periodic updates to the CHCOA Board of Trustees throughout the year indicating how donated funds are utilized in furtherance of CCHMC's charitable purposes. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Scott Hamlin | ||||||||||||||
| Trustee (starts May 2016) | $0 | $190,498 | $0 | $212,393 | $0 | $1,383,446 | $0 | $54,814 | $0 | $18,396 | $0 | $1,859,547 | $0 | $858,976 |
| Michael L Bauer | ||||||||||||||
| Treasurer | $0 | $250,056 | $0 | $32,752 | $0 | $2,715 | $0 | $0 | $0 | $28,019 | $0 | $313,542 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 4b | Certain officers and key employees of Cincinnati Children's Hospital Medical Center ("CCHMC"), a related organization to CHSN, 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 faculty members will ever receive these benefits. The following is a listing of officers and key employees that received a deferral, subject to the substantial risk of forfeiture provision, under CCHMC'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. Scott Hamlin - $28,314 The following is a listing of officers and key employees that received a payment under CCHMC's IRC Sec. 457(f) plan during the year: 1. Scott Hamlin - $858,976 |
| Form 990, Schedule J | Scott Hamlin left Cincinnati Children's in April 2015. In connection with his departure, he received a continuation of salary, a payout of previously reported deferred compensation, and will receive two future payments (July 2016 and July 2017) contingent on meeting certain requirements. |
| Form 990, Schedule J, Part II | Convalescent Hospital for Children and Orphan Asylum relied on Cincinnati Children's Hospital Medical Center ("CCHMC"), a related organization, to establish the compensation of the individual listed on Form 990, Part VII. CCHMC 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: The employee benefit plan contribution amounts listed on Schedule J, Part II may include one or more of the following benefits provided by CCHMC, a related organization of CHCOA: 1. Elective employee deferrals under IRC Sec. 403(b) 2. Discretionary employer contributions under IRC Sec. 403(b) 3. Employer contributions to a defined benefit pension plan under IRC Sec. 401(a) (note: the specific value of any contributions made by CCHMC to the defined benefit pension plan on behalf of individuals listed on Schedule J, Part II is not determinable) 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 employed by CCHMC that are listed on Form 990, Part VII and Schedule J, Part II are also eligible for any other available employee benefits. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | C. Francis Barrett and Marian Leibold have a family relationship. Lee Carter and Susan Shelton have a business relationship outside of CHCOA. |
| Form 990, Part VI, Section B, line 11 | The Convalescent Hospital for Children and Orphan Asylum ("CHCOA") Form 990 is prepared by senior management from Cincinnati Children's Hospital Medical Center ("CCHMC"), a related organization. External tax consultants then review the Form 990 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 | 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 15 | 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 | 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 VI, Section B, Line 14 | 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 13 | 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 VII | 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Hospital Medical Center | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 Burnet Ave | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310833936 | EIN |
| Primary Activities | Pediatric Healthcare | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 3 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Children's Hospital | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Children's Hospital Medical Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $2,271,567 | InvolvedAmt |
| Method Of Amount Determination | Cash | MethodOfAmountDeterminationTxt |