2026-04-15T22:51:43+00:00 2025-06-30 440160260 Forvis Mazars LLP 312 Walnut Street Suite 3000 Cincinnati OH 45202 990 2024-07-01 310536649 Convalescent Hospital Fund for Children CONV 5138031106 3333 Burnet Avenue Cincinnati OH 452293039 SUSAN SHELTON CHAIR 5138031106 2026-04-16 true true Aaron Hershberger P00961884 5136218300 2025-04-08 2024 2025-03-06 01:10:19Z SUSAN SHELTON 3333 Burnet Avenue Cincinnati OH 452293039 24723722 false X N/A X 1833 OH TO SUPPORT, ENABLE AND PROMOTE PROGRAMS AT CINCINNATI CHILDREN'S THAT ENSURE THE SUFFICIENCY OF ACCESS, THE HIGHEST QUALITY OF CLINICAL CARE, AND THE TOOLS AND SKILLS FOR THE PURSUIT OF PRODUCTIVE, INDEPENDENT LIFESTYLES FOR CHILDREN IMPACTED BY CHRONIC ILLNESS, BRAIN INJURY, DEVELOPMENTAL CHALLENGES AND MENTAL HEALTH CONDITIONS. 16 16 0 0 0 0 3557 53725 0 0 8603246 12923493 0 0 8606803 12977218 16409557 11711648 0 0 0 0 0 0 7500 151243 224584 16560800 11936232 -7953997 1040986 212041568 228920601 28400 321871 212013168 228598730 THE PURPOSE OF CONVALESCENT HOSPITAL FUND FOR CHILDREN IS TO PROVIDE FINANCIAL SUPPORT AND OTHERWISE OPERATE FOR THE BENEFIT AND SUPPORT OF CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER. CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER'S 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 11711648 11711648 0 CONVALESCENT HOSPITAL FUND FOR CHILDREN ("CHFC") 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 CHFC'S FISCAL YEAR OF JULY 1, 2024, THROUGH JUNE 30, 2025 (THE YEAR COVERED BY THIS RETURN), CHFC PROVIDED FINANCIAL SUPPORT AMOUNTING TO $11,711,648 TO CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER ("CCHMC"), AN OHIO NOT-FOR-PROFIT PEDIATRIC HOSPITAL LOCATED IN HAMILTON COUNTY, OHIO. ONGOING FINANCIAL SUPPORT IS PROVIDED FROM EXPENDABLE INCOME RECEIVED FROM INVESTMENTS OF RESTRICTED AND UNRESTRICTED FUNDS AND SPECIAL COMMITMENTS ARE FUNDED FROM PRINCIPAL BALANCES OF UNRESTRICTED FUNDS. IT IS THE POLICY OF CHFC TO INVEST SUCH ASSETS, THEREBY INCREASING FUND PRINCIPAL AND ENHANCING FUTURE EXPENDABLE INCOME. CCHMC UTILIZED THE FINANCIAL SUPPORT FROM CHFC 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 AND BEHAVIORAL HEALTH AND LONG-TERM CARE OPERATIONS OF CCHMC. CHFC PROVIDED ADDITIONAL SUPPORT TO CCHMC FOR THE CONSTRUCTION OF A NEW FACILITY AT THE COLLEGE HILL CAMPUS, WHICH PROVIDES A WIDE RANGE OF SERVICES FOR PATIENTS WITH PSYCHIATRIC, PSYCHOLOGIC, MENTAL AND BEHAVIORAL HEALTH NEEDS. 11711648 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 false false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 16 16 true false false false false false false true true false false false true true true true false false false false false false X CAROLYN KARAGEORGES 5138031106 3333 BURNET AVENUE CINCINNATI OH 452293039 X ALMA HELPLING Treasurer 1.0 0.0 X X 0 0 0 DAVID CROALL SECRETARY 1.0 0.0 X X 0 0 0 MARIE HUENEFELD Vice-President 1.0 0.0 X X 0 0 0 PHILLIP C LONG President 1.0 0.0 X X 0 0 0 SUSAN SHELTON Chair 1.0 1.0 X X 0 0 0 Angela Barber-Joiner 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 1.0 0.0 X 0 0 0 MARIAN LEIBOLD Trustee 1.0 0.0 X 0 0 0 MARIANNE MILLER Trustee 1.0 0.0 X 0 0 0 MARK STEPANIAK 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 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 THOMAS WILLIAMS Trustee 1.0 0.0 X 0 0 0 0 0 0 0 false false false BAHL & GAYNOR 213 EAST THIRD STREET CINCINNATI OH 45202 INVESTMENT MANAGEMENT 108455 1 0 0 0 0 0 53725 0 53725 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4323598 0 0 4323598 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20346399 0 11746504 0 8599895 0 8599895 0 0 8599895 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12977218 0 0 12923493 11711648 11711648 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10080 0 10080 0 31370 0 31370 0 0 0 0 0 0 0 174993 0 174993 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 641 0 641 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 7500 0 0 7500 0 0 0 0 11936232 11711648 217084 7500 0 0 1155611 9095389 0 0 9327 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 207358465 216073530 0 0 0 0 3518165 3751682 212041568 228920601 28400 29950 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 291921 28400 321871 X 197985048 213235234 14028120 15363496 0 0 0 0 0 0 212013168 228598730 212041568 228920601 1040986 15544576 0 0 0 0 X false true true false X X 1 Children's Hospital Medical Center 310833936 3 true 11711648 0 1 11711648 0 true false false false false false false false false false false false false false false true true true 0 0 0 0 4290245 0 4290245 0 0 0 114507 0 36736 0 4139002 0 196784417 0 5388283 0 0 0 202172700 0 0 0 0 202172700 0 3032591 0 199140109 0 6969904 0 0 0 6969904 0 4139002 3518152 6969904 6969904 0 6969904 11711648 0 0 0 0 0 11711648 11711648 6969904 1.68 6969904 0 0 0 0 9377360 16409557 25786917 0 6969904 0 18817013 11711648 0 0 11711648 0 0 30528661 0 0 2407456 16409557 11711648 Schedule A, Part IV, Section A, Line 1 HOW SUPPORTED ORGANIZATIONS ARE DESIGNATED THE PURPOSE OF THE CONVALESCENT HOSPITAL FUND FOR CHILDREN (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 SUPPORT TO PROGRAMS SUCH AS 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 IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies 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. A PORTION OF THE CORPORATION'S GOVERNING BODY OVERLAPS WITH ITS SUPPORTED ORGANIZATION. 14028120 0 1335376 0 0 15363496 12749618 0 1278502 0 0 0 14028120 11849607 0 900011 0 0 0 12749618 13001809 0 -1152202 0 0 0 11849607 10024796 0 2977013 0 0 0 13001809 0.0 1.0 0.0 true false Federal Income Taxes DUE TO CINCINNATI CHILDREN'S 291921 291921 X 28521795 15544577 0 0 0 15544577 12977218 0 0 0 12977218 11936232 0 0 0 0 0 11936232 0 0 0 11936232 Schedule D, Part V, Line 4 Intended uses of endowment funds CONVALESCENT HOSPITAL FUND FOR CHILDREN'S ("CHFC") PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE RESTRICTED BY DONORS TO BE MAINTAINED BY CHFC IN PERPETUITY. THESE FUNDS ARE INVESTED AND UTILIZED TO GENERATE EXPENDABLE INCOME THAT CHFC 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 2022 THROUGH 2025 ARE SUBJECT TO EXAMINATION BY BOTH THE FEDERAL AND STATE TAX JURISDICTIONS. true CHILDREN'S HOSPITAL MEDICAL CENTER 3333 BURNET AVENUE CINCINNATI OH 45229 310833936 501(C)(3) 11711648 PROGRAM SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds CINCINNATI CHILDREN'S SENIOR MANAGEMENT SUBMITS A PROPOSAL FOR FUNDING TO THE CHFC BOARD OF TRUSTEES. THE CHFC BOARD REVIEWS THE PROPOSAL AND THEN MAKES A DETERMINATION AS TO WHAT RESEARCH, PATIENT CARE, CAPITAL AND FUNDRAISING PROJECTS WILL BE SUPPORTED WITH CHFC FUNDING. UPON CHFC BOARD APPROVAL, FUNDS ARE DISTRIBUTED TO CINCINNATI CHILDREN'S. CINCINNATI CHILDREN'S SENIOR MANAGEMENT PROVIDES PERIODIC UPDATES TO THE CHFC BOARD OF TRUSTEES THROUGHOUT THE YEAR INDICATING HOW DONATED FUNDS ARE UTILIZED IN FURTHERANCE OF CINCINNATI CHILDREN'S CHARITABLE PURPOSES. Form 990, Part VI, Line 13 WHISTLEBLOWER POLICY CHFC'S BOARD OF TRUSTEES HAS NOT FORMALLY ADOPTED A WRITTEN WHISTLEBLOWER POLICY. HOWEVER, CHFC IS A RELATED ORGANIZATION OF CINCINNATI CHILDREN'S MEDICAL CENTER ("CCHMC"). CCHMC HAS A WRITTEN WHISTLEBLOWER POLICY AND CHFC ABIDES BY THE PROVISIONS OF THIS POLICY. Form 990, Part VI, Line 14 DOCUMENT RETENTION AND DESTRUCTION POLICY CHFC'S BOARD OF TRUSTEES HAS NOT FORMALLY ADOPTED A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, CHFC IS A RELATED ORGANIZATION OF CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER ("CCHMC"). CCHMC HAS A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY AND CHFC ABIDES BY THE PROVISIONS OF THIS POLICY. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons C. FRANCIS BARRETT AND MARIAN LEIBOLD - Family relationship, D.H. ANNING AND ROBERT H. ANNING II - Family relationship, LEE CARTER (BOARD MEMBER - MINDPEACE), NANCY EIGEL-MILLER (BOARD MEMBER - MINDPEACE) AND SUSAN SHELTON (EXECUTIVE DIRECTOR - MINDPEACE) - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body CONVALESCENT HOSPITAL FUND FOR CHILDREN ("CHFC") 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, AND THE TREASURER AND FINANCE COMMITTEE OF THE BOARD OF CHFC FOR COMPLETENESS AND ACCURACY. THE FORM 990 IS THEN MADE AVAILABLE TO ALL CHFC BOARD MEMBERS IN ADVANCE OF FILING. Form 990, Part VI, Line 12c Conflict of interest policy ALL OF CHFC'S BOARD MEMBERS RECEIVE AN ANNUAL QUESTIONNAIRE REQUESTING INFORMATION REGARDING FAMILY AND BUSINESS RELATIONSHIPS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST UNDER CHFC'S CONFLICT OF INTEREST POLICY. ONCE THE QUESTIONNAIRES HAVE BEEN COMPLETED BY ALL OF CHFC'S BOARD MEMBERS, THE QUESTIONNAIRES ARE REVIEWED AND IF CHFC DETERMINES THAT A RELATIONSHIP EXISTS THAT PRESENTS A CONFLICT OF INTEREST, CHFC FOLLOWS THE PROVISIONS SET FORTH IN CHFC'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, Line 19 Required documents available to the public CHFC'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 V, LINE 3A FORM 990-T ALTHOUGH CHFC DID NOT HAVE UNRELATED BUSINESS INCOME OF MORE THAN $1,000, A 990-T WAS FILED. Children's Hospital Medical Center 3333 BURNET AVENUE 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 11711648 Cash