2022-08-15T11:47:57-05:00 2021-09-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2020-10-01 010560598 CHILD DEVELOPMENT CENTER CORPORATION CHIL 6063249869 2201 LEXINGTON AVENUE ASHLAND KY 41101 AUTUMN MCFANN TREASURER 6063249869 2022-08-12 1 AUTUMN MCFANN 999009999 KERRI N BOGDA CPA P00760402 7177404863 X 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KRISTIE WHITLATCH 2201 LEXINGTON AVENUE ASHLAND KY 41101 739271 0 X N/A X 2000 KY TO PROMOTE PHYSICAL, EMOTIONAL, INTELLECTUAL, AND SOCIAL GROWTH IN A CHRISTIAN VALUES-BASED ENVIRONMENT. 8 8 41 8 0 0 76500 115335 521981 622117 0 -113 17189 0 615670 737339 0 0 0 0 562575 577654 0 0 0 132646 158774 695221 736428 -79551 911 1271365 1244270 3000714 92644 -1729349 1151626 X TO PROVIDE KDMC TEAM MEMBERS AND MEMBERS OF THE COMMUNITY THE CONVENIENCE OF AN EXCEPTIONAL CHILD DEVELOPMENT CENTER THAT PROMOTES PHYSICAL, EMOTIONAL, INTELLECTUAL, AND SOCIAL GROWTH IN A CHRISTIAN VALUES-BASED ENVIRONMENT, SUPPORTING THE WELL BEING OF THE FAMILY. 0 0 655401 0 622117 THE CHILD DEVELOPMENT CENTER (CDC) AT KING'S DAUGHTERS MEDICAL CENTER (KDMC) IS OPEN MONDAY THROUGH FRIDAY FROM 5:30 A.M. TO 5:45 P.M. KDMC TEAM MEMBERS, AS WELL AS MEMBERS OF THE COMMUNITY, MAY ENROLL THEIR CHILDREN AGES 6 WEEKS TO 4 YEARS OLD. THE CENTER HAS A TOTAL OF 8 CLASSROOMS. THE LEAD TEACHERS IN TODDLER PRESCHOOL HAVE A CHILD DEVELOPMENT ASSOCIATE (CDC) OR ABOVE. ON STAFF, 3 LEAD TEACHERS HOLD A CDA, 1 HOLDS AN ASSOCIATE DEGREE IN EARLY CHILDHOOD, AND 2 HAVE AN ASSOCIATE DEGREE IN ARTS. CONTINUED ON SCHEDULE O.ON STAFF AS ASSISTANTS, 1 HOLDS A CDA, 1 HOLDS AN ASSOCIATE DEGREE IN EARLY CHILDHOOD AND AN EARLY CHILDHOOD ADMINISTRATOR CERTIFICATION, 1 HOLDS A BACHELORS OF INTERIOR DESIGN, 1 HOLDS AN ASSOCIATE IN ARTS AND 1 HOLDS A MASTER'S DEGREE IN TEACHING AND INTERDISCIPLINARY EARLY CHILDHOOD EDUCATION. THE DIRECTOR HOLDS A BACHELOR'S DEGREE IN BUSINESS ADMINISTRATION AND A DIRECTOR'S CREDENTIAL IN EARLY CHILDHOOD. APPROXIMATELY 118 CHILDREN WERE ENROLLED IN FY2021 WITH A MONTHLY AVERAGE OF 56. THE CDC EMPLOYED APPROXIMATELY 48 TEAM MEMBERS. AGE APPROPRIATE CURRICULUM IS DESIGNED TO MEET THE NEEDS OF THE CHILDREN IN EACH CLASSROOM. KINDERGARTEN READINESS IS A PRIORITY IN THE PRESCHOOL CLASSROOMS. FAMILY INVOLVEMENT AND VISITS ARE ENCOURAGED. COMMUNITY INVOLVEMENT INCLUDES VISITS FROM THE LOCAL POLICE AND FIRE DEPARTMENT, UNIVERSITY OF KENTUCKY NUTRITION EDUCATION PROGRAM AND OTHER COMMUNITY HELPERS. THE CDC DIRECTOR NETWORKS WITH HIGHER EDUCATION FACILITIES TO INVOLVE LOCAL STUDENTS IN EXPERIENCES AT THE CENTER. 655401 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 KY X LAURIE STEWART CONTROLLER 6064089640 2201 LEXINGTON AVENUE ASHLAND KY 41101 DAVID JONES BOARD CHAIRMAN 0.25 6.25 X X 0 0 0 MARK NEWMAN BOARD VICE CHAIR 0.25 6.25 X X 0 0 0 STEPHEN ADDINGTON DIRECTOR 0.25 2.50 X 0 0 0 MARK BIRDWHISTELL DIRECTOR 0.25 2.50 X 0 0 0 TOM BURNETTE DIRECTOR 0.25 2.50 X 0 0 0 CRAIG COLLINS DIRECTOR 0.25 2.50 X 0 0 0 ERIC MONDAY DIRECTOR 0.25 2.50 X 0 0 0 JOHN STEWART DIRECTOR 0.25 2.50 X 0 0 0 KRISTIE WHITLATCH NON-VOTING PRESIDENT 1.25 60.75 X X 0 935505 40469 AUTUMN MCFANN NON-VOTING TREASURER 1.25 60.75 X X 0 488592 37309 SHERYL MAHANEY NON-VOTING SECRETARY 1.25 60.75 X X 0 482139 43259 SARA MARKS VP/COO 1.25 59.00 X 0 421725 47343 JANE BLANKENSHIP ADMINISTRATIVE DIRECTOR 10.00 40.00 X 0 158032 27192 0 2485993 195572 0 0 1 0 0 115335 115335 CHILD CARE INCOME 624410 622117 622117 622117 1819 1932 -113 -113 -113 737339 622117 0 -113 452195 396944 55251 90435 79384 11051 35024 30744 4280 540 540 4235 4235 15770 15770 49131 49131 6210 6210 REPAIRS & MAINTENANCE 40745 40745 SUPPLIES 35646 35646 TEACHING EXPENSES 4905 4905 MINOR EQUIPMENT 1359 1359 233 233 736428 655401 81027 0 65141 64732 2335054 1155516 1206224 1179538 1271365 1244270 32097 55204 0 37440 2968617 0 3000714 92644 X -1729349 1151626 -1729349 1151626 1271365 1244270 X 911 2880064 X 0 1 X 1 0 X 76500 115335 191835 656909 668229 634657 521981 622117 3103893 656909 668229 634657 598481 737452 3295728 0 0 0 3295728 17189 17189 656909 668229 634657 615670 737452 3312917 0.99480 0.99460 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: EMPLOYEE RETENTION CREDIT - 2019 AMOUNT: $ 17,189. 2020 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 553853 553853 1467177 867982 599195 201476 193172 8304 112548 94362 18186 1179538 X PART X, LINE 2: THE MEDICAL CENTER, KHF, KBNH, CDC, KHI, KDMT, KDMS, KDHF, AND KDOH HAVE BEEN RECOGNIZED BY THE IRS AS SECTION 501(C)(3) CHARITABLE ORGANIZATIONS. SECTION 501(C)(3) ORGANIZATIONS ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME. THESE ORGANIZATIONS DO NOT ENGAGE IN SIGNIFICANT UNRELATED ACTIVITIES; THEREFORE, NO TAX IS RECORDED. 0 1 0 0 0 0 0 1 0 KRISTIE WHITLATCH NON-VOTING PRESIDENT 0 677159 0 188424 0 69922 0 24625 0 15844 0 975974 0 33599 AUTUMN MCFANN NON-VOTING TREASURER 0 368175 0 105244 0 15173 0 21375 0 15934 0 525901 0 0 SHERYL MAHANEY NON-VOTING SECRETARY 0 337930 0 106630 0 37579 0 24625 0 18634 0 525398 0 27204 SARA MARKS VP/COO 0 318464 0 99059 0 4202 0 21375 0 25968 0 469068 0 0 JANE BLANKENSHIP ADMINISTRATIVE DIRECTOR 0 143393 0 14031 0 608 0 11877 0 15315 0 185224 0 0 PART I, LINE 3 COMPENSATION FOR THE CEO IS DETERMINED BY ASHLAND HOSPITAL CORPORATION (RELATED ORGANIZATION) USING THE FOLLOWING METHODS: INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE. PART I, LINE 4B FOLLOWING INDIVIDUALS RECEIVED PAYMENTS FROM SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: - KRISTIE WHITLATCH $26,376 - AUTUMN MCFANN $14,333 - SHERYL MAHANEY $6,828 - SARA MARKS $3,362 FOLLOWING INDIVIDUALS RECEIVED PAYMENTS FROM 457(F) EXECUTIVE RETENTION PLAN PAYOUTS: - KRISTIE WHITLATCH $33,599 - SHERYL MAHANEY $27,204 THE CEO AND CERTAIN VICE PRESIDENTS, WHOSE BENEFIT IN THE QUALIFIED TAX SHELTERED ANNUITY PLAN IS LIMITED DUE TO THE IRS COMPENSATION AND BENEFIT LIMITS, RECEIVE A BENEFIT RESTORATION CONTRIBUTION UNDER THE DEFERRED ANNUITY PLAN THAT IS PAID AS A TAXABLE DISTRIBUTION TO THE PARTICIPANT ANNUALLY. PART I, LINE 7 NONFIXED PAYMENTS ARE MADE AS A PART OF THE MEDICAL CENTER'S TEAM INCENTIVE AWARD (TIA) PLAN. ALL TEAM MEMBERS ARE ELIGIBLE FOR THE TIA. THE TIA IS PAID OUT BASED UPON SUCCESSFUL COMPLETION OF BOTH QUANTITATIVE AND QUALITATIVE STRATEGIC GOALS, SET ANNUALLY BY THE MEDICAL CENTER LEADERSHIP TEAM AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 ASHLAND HOSPITAL CORPORATION (AHC) IS THE SOLE CORPORATE MEMBER OF CHILD DEVELOPMENT CENTER CORPORATION (CDCC). AHC, A 501(C)(3) ENTITY, IS THE PARENT ORGANIZATION OF AN INTEGRATED HEALTHCARE DELIVERY SYSTEM. FORM 990, PART VI, SECTION A, LINE 7A THE CDCC BOARD IS FOLDED INTO THE MAIN BOARD OF TRUSTEES OF THE HEALTH SYSTEM. THE BUSINESS OF CDCC IS AN AGENDA ITEM OF THE FULL BOARD INDEPENDENTLY OR THROUGH ITS COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE CFO AND CONTROLLER BEFORE IT IS FILED WITH THE IRS. THE 990 WILL BE KEPT ON FILE AND AVAILABLE FOR REVIEW BY BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C KING'S DAUGHTERS MEDICAL CENTER REQUIRES ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO COMPLY WITH ITS CONFLICTS OF INTEREST POLICY, WHICH TRACKS THE IRS' RECOMMENDED POLICY WITH RESPECT TO SUCH OFFICERS AND DIRECTORS. MEMBERS OF THE MEDICAL CENTER'S BOARD OF DIRECTORS MUST ANNUALLY IDENTIFY, IN WRITING, ANY INTEREST THAT COULD GIVE RISE TO A CONFLICT, SUCH AS A LEADERSHIP POSITION IN A CONFLICTING ORGANIZATION; DISCLOSURE IS NOT LIMITED TO FINANCIAL CONFLICTS. LEADERSHIP EMPLOYEES MUST ANNUALLY CERTIFY, IN WRITING, THAT THEY KNOW OUR CONFLICTS OF INTEREST POLICY AND PROCEDURE AND HAVE NO CONFLICTS OF INTEREST. IN ADDITION, EMPLOYEES OF THE MEDICAL CENTER CERTIFY THAT NO CONFLICTS OF INTEREST EXIST OR OBTAIN AN ADVANCE WAIVER OF ANY CONFLICTS. THE MEDICAL CENTER'S HUMAN RESOURCES AND CORPORATE COMPLIANCE DEPARTMENTS MAINTAIN ALL RELEVANT DISCLOSURES AND SIGNATURES. ALL EMPLOYEES PROVIDE ANNUAL CONFLICT CHECKS. IF A CONFLICT OF INTEREST IS REPORTED, THE VICE PRESIDENT TO WHOM THE REPORTING EMPLOYEE DIRECTLY OR INDIRECTLY REPORTS, TOGETHER WITH THE CEO, CHIEF CORPORATE COMPLIANCE OFFICER AND GENERAL COUNSEL, DETERMINES IF A CONFLICT EXISTS. IF THE REPORTING EMPLOYEE IS A VICE PRESIDENT, THE CEO, IN CONSULTATION WITH THE GENERAL COUNSEL, DETERMINES IF A CONFLICT EXISTS. ANNUALLY, BOARD MEMBERS DISCLOSE PERSONAL AND PROFESSIONAL RELATIONSHIPS TO THE SECRETARY OF THE BOARD. IF A POTENTIAL CONFLICT EXISTS, THE BOARD SECRETARY OR A BOARD MEMBER WILL IDENTIFY THE CONFLICT, OR POTENTIAL CONFLICT, AND THE BOARD MEMBER WILL BE REMOVED FROM ANY PART OF THE DECISION-MAKING PROCESS, AND HAS NO ROLE IN THE INSTANCE IN WHICH THE CONFLICT EXISTS. A BOARD MEMBER WHO HAS A CONFLICT OF INTEREST MUST ABSTAIN FROM ANY RELEVANT DISCUSSION OR VOTE. IF A CONFLICT OF INTEREST IS DISCOVERED AFTER THE FACT, THE CEO AND VICE PRESIDENT, TOGETHER WITH THE GENERAL COUNSEL, IF APPROPRIATE, REVIEW THE INSTANCE IN WHICH THE CONFLICT OCCURRED. THOSE LEADERS DETERMINE WHETHER THE CONFLICTED INDIVIDUAL INFLUENCED THE DECISION-MAKING OR PROFITED FROM THE CONFLICT. THE CONFLICTED INDIVIDUAL IS REMOVED FROM ANY FURTHER INVOLVEMENT. IN ADDITION, ANY FAILURE TO REPORT CONFLICTS OF INTEREST VIOLATES THE MEDICAL CENTER'S POLICY AND COULD RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT OR REMOVAL FROM THE MEDICAL CENTER'S BOARD OF DIRECTORS. MEDICAL STAFF MEMBERS ARE REQUIRED BY THE MEDICAL STAFF BYLAWS TO DISCLOSE CONFLICTS OF INTEREST. ONCE DISCLOSED, THE MEDICAL STAFF MEMBER IS REMOVED FROM ANY DISCUSSION, DECISION-MAKING, AND/OR VOTE ON ANY RELATED ISSUE. FORM 990, PART VI, SECTION B, LINE 15 AT THE DIRECTION OF THE BOARD OF DIRECTORS, KDMC SET COMPENSATION FOR THE TEAM MEMBERS AND LEADERS USING SEDONA PARTNERS AS WELL AS REVIEW OF LOCAL AND REGIONAL SALARY INFORMATION PROVIDED THROUGH A MARSHALL UNIVERSITY SURVEY. IN JANUARY 2021, MERCER PERFORMED A REIVEW OF EXECUTIVE COMPENSATION AND BENEFITS. THE PRIMARY OBJECTIVE OF KING'S DAUGHTERS COMPENSATION PHILOSOPHY IS TO HAVE COMPENSATION AND BENEFITS SET THAT REFLECT OTHER SIMILAR INDEPENDENT NOT FOR PROFIT HEALTHCARE SERVICES AS WELL AS THE WORK PERFORMANCE OF THE ORGANIZATION. SULLIVAN COTTER, AN INDEPENDENT COMPENSATION EXPERT, REVIEWS ALL PHYSICIAN COMPENSATION AND BENEFITS FOR DETERMINATION OF FAIR MARKET VALUE. FORM 990, PART VI, SECTION C, LINE 19 ON A QUARTERLY BASIS, THE FINANCIAL STATEMENTS ARE REPORTED TO THE MUNICIPAL SECURITIES RULEMAKING BOARD AND MADE AVAILABLE ON THEIR WEBSITE. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: FORGIVENESS OF INTERCOMPANY RECEIVABLES DUE TO RESTRUCTURING 2,880,064. ASHLAND HOSPITAL CORPORATION 2201 LEXINGTON AVENUE ASHLAND KY 41101 610444716 HEALTHCARE KY 501(C)(3) LINE 3 ROYAL BLUE HEALTH LLC 0 ASHLAND NURSING HOME CORPORATION 2500 STATE ROUTE 5 ASHLAND KY 41102 611386016 NURSING HOME KY 501(C)(3) LINE 10 ASHLAND HOSPITAL CORPORATION 0 KENTUCKY HEART FOUNDATION INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 260791997 MEDICAL RESEARCH KY 501(C)(3) LINE 7 ASHLAND HOSPITAL CORPORATION 0 KENTUCKY HEART INSTITUTE INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 611255904 PHYSICIANS KY 501(C)(3) LINE 10 ASHLAND HOSPITAL CORPORATION 0 KENTUCKY MEDICAL LOGISTICS INC 425 22ND STREET ASHLAND KY 41101 264736971 MEDICAL TRANSPORT KY 501(C)(3) LINE 10 ASHLAND HOSPITAL CORPORATION 0 KING'S DAUGHTERS HEALTH FOUNDATION INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 611035701 FUNDRAISING KY 501(C)(3) LINE 12B, II ASHLAND HOSPITAL CORPORATION 0 KING'S DAUGHTERS HEALTH SYSTEM 2201 LEXINGTON AVENUE ASHLAND KY 41101 274553836 HEALTHCARE KY 501(C)(3) LINE 12B, II N/A 0 KING'S DAUGHTERS MEDICAL SPECIALTIES INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 264183569 PHYSICIANS KY 501(C)(3) LINE 10 ASHLAND HOSPITAL CORPORATION 0 PORTSMOUTH HOSPITAL CORPORATION 1901 ARGONNE AVENUE PORTSMOUTH OH 45662 453215312 HEALTHCARE OH 501(C)(3) LINE 3 ROYAL BLUE HEALTH LLC 0 ROYAL BLUE HEALTH LLC 2201 LEXINGTON AVENUE ASHLAND KY 41101 862993817 HEALTHCARE KY 501(C)(3) LINE 12B, II KING'S DAUGHTERS HEALTH SYSTEM 0 ASHLAND MEDICAL PROPERTIES INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 611079090 RENTALS KY N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1