2019-05-15T14:03:03-05:00 2018-06-30 ERNST & YOUNG US LLP 1900 Scripps Center 312 Walnut St Cincinnati OH 45202 990 2017-07-01 311045247 Dayton Children's Hospital Foundation % CHRIS BERGMAN DAYT 9376413338 One Childrens Plaza Dayton OH 45404 CHRIS BERGMAN VP FINANCE AND CFO 9376413338 2019-05-15 true Lindsey J Pigg P01268923 5136121400 98.28.167.80 35057220191355000015 2019-05-15 P 79704D1B1FD29BF7C0C26D7B259B714D6034963E E75E4AF8E999B2DA84673B904CC4ABFA422FD78A 2017 2020-01-14 16:20:31Z Deborah Feldman ONE CHILDRENS PLAZA DAYTON OH 45404 52235884 false X www.childrensdayton.org X 1982 OH DAYTON CHILDREN'S HOSPITAL FOUNDATION (THE FOUNDATION) EXISTS SOLELY TO BENEFIT DAYTON CHILDREN'S HOSPITAL (DCH), AND TO ASSIST DCH IN PERFORMING ITS CHARITABLE MISSION. X 22 19 0 0 0 0 0 6320488 0 0 9141618 5823138 0 0 9141618 12143626 9797118 5833843 0 0 0 0 0 0 0 418713 260812 10215831 6094655 -1074213 6048971 265840822 120885783 6995881 718265 258844941 120167518 X DAYTON CHILDREN'S HOSPITAL FOUNDATION (THE FOUNDATION) EXISTS SOLELY TO BENEFIT DAYTON CHILDREN'S HOSPITAL, DAYTON, OHIO (DCH), AND TO ASSIST DCH IN PERFORMING ITS CHARITABLE MISSION. false false 5833843 5833843 0 SEE SCHEDULE O 5833843 true true false false false false false false false true false false false true false false false false false false false false false false false false false true false true false false false false false false false false false false false true false true false false false true 0 0 0 false false false false false false false false false false X 22 19 false false false false true true false true true false false true true true true true true false OH X CHRIS BERGMAN 9376413338 ONE CHILDRENS PLAZA DAYTON OH 454041815 Deborah Feldman Trustee 1.0 40.0 X 0 772357 528349 Chris Bergman Trustee 1.0 40.0 X 0 440586 40157 Susan Baker TRUSTEE 1.0 0.0 X 0 0 0 John Ey Trustee (Thru 10/2017) 1.0 0.0 X 0 0 0 Vicki Giambrone Trustee (Thru 10/2017) 1.0 0.0 X 0 0 0 Christian Hahn Trustee 1.0 0.0 X 0 0 0 Heidi Hennessy Trustee 1.0 0.0 X 0 0 0 Helen Jones-Kelley Trustee 1.0 0.0 X 0 0 0 Kevin McDonald Trustee 1.0 0.0 X 0 0 0 Cameron McGregor CHAIR 1.0 0.0 X 0 0 0 Jena Pado Trustee & Foundation Director 40.0 0.0 X 0 219322 19810 Sandra Pierce Trustee 1.0 0.0 X 0 0 0 Ed Wade TRUSTEE 1.0 0.0 X 0 0 0 Darrick Weeks TRUSTEE 1.0 0.0 X 0 0 0 Matthew Hardwick Trustee 1.0 0.0 X 0 0 0 Lisa Hewlan Trustee 1.0 0.0 X 0 0 0 Jenni Roer Trustee 1.0 0.0 X 0 0 0 Ruth Mead Trustee 1.0 0.0 X 0 0 0 Anthony Kenney Vice Chair 1.0 0.0 X X 0 0 0 Nick Costides Secretary 1.0 0.0 X X 0 0 0 Daniel Dittman Jr Treasurer (thru 10/2017) 1.0 0.0 X X 0 0 0 John Slaughenhaupt Immed Past Chair (thru 10/17) 1.0 0.0 X X 0 0 0 Patti Schear Chair 1.0 0.0 X X 0 0 0 Janel Barnett Trustee (Beg 1/2018) 1.0 0.0 X 0 0 0 Mike Bevis Trustee (BEG 1/2018) 1.0 0.0 X 0 0 0 Toby Henderson Trustee (beg 1/2018) 1.0 0.0 X 0 0 0 David Miller Former CFO (END 1/1/16 ) 0.0 0.0 X 0 273166 0 0 1705431 588316 0 true true false HIRTLE CALLAGHAN 300 BARR HARBOR DRIVE SUITE 500 WEST CONSHOHOCKEN PA 19428 INVESTMENT SERVICES 260812 1 6320488 6320488 0 2102403 2102403 0 0 0 0 0 43812993 40092258 3720735 3720735 3720735 0 0 0 0 0 0 0 0 0 0 12143626 5823138 5833843 5833843 0 0 0 0 0 0 0 0 0 0 0 0 0 0 260812 260812 0 0 0 0 0 0 0 0 0 0 0 0 0 6094655 5833843 260812 0 5283840 1942659 0 0 0 0 3870830 7105610 0 0 0 0 0 0 0 0 0 0 0 0 190579469 102495064 63730256 0 0 0 0 0 2376427 9342450 265840822 120885783 6995881 718265 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6995881 718265 X 257243547 118566124 1601394 1601394 0 0 258844941 120167518 265840822 120885783 X 6048971 -5472652 -139253742 X false true X true false X X 2 DAYTON CHILDREN'S HOSPITAL 310672132 3 true 5310994 0 CHILDREN'S HOME CARE OF DAYTON 311356037 4 false 79899 0 2 5390893 false false false false false false false false false false false false false false false true true PART IV, SECTION A, LINE 1 AND PART IV, SECTION B, LINE 2 CHILDREN'S HOME CARE OF DAYTON IS A SUBSIDIARY OF DAYTON CHILDREN'S HOSPITAL (DCH) AND ASSISTS DCH IN THE COMPLETION OF ITS MISSION BY PROVIDING CONTINUITY OF CARE FOR DCH PATIENTS. Part IV, SECTION B, LINE 1 ALL OF THE POWER TO SUPPORT/REMOVE THE DIRECTORS IS HELD BY DAYTON CHILDREN'S HOSPITAL (DCH). 183912987 760296 640717 3340064 180372542 1601394 167616099 106014 22473043 6271797 10372 183912987 168335550 9088944 -3634804 6153591 20000 167616099 172836657 3053446 -1954780 5599773 0 168335550 147083123 7058671 23624463 4892230 37370 172836657 1.00000 0.00000 0.00000 false false ACCRUED INCOME 9342450 9342450 INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 1) MEDICAL RESEARCH 2) CHILD CARE AND COMFORT - CHCOD 3) CHILD LIFE PROGRAM - DCH 4) CHILD ADVOCACY CENTERS 5) ENDOWED MEDICAL CHAIRS 6) CHILD CANCER AND BLOOD DISORDERS PROGRAM 7) PATIENT/ FAMILY RESOURCE CENTER 8) NEEDY PATIENT FUND FIN 48 (ASC740) SCHEDULE D, PART X, LINE 2 ALL SUBSIDIARIES OF THE HOSPITAL EXCEPT CHILDREN'S CARE GROUP (CCG), CHILDREN'S ANESTHESIA GROUP (CAG), AND SELECTED JOINT VENTURE ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE WHOLLY OWNED FOR-PROFIT SUBSIDIARIES CCG AND CAG HAD NO TAXABLE INCOME IN 2018 OR 2017. THE PROVISION FOR INCOME TAXES FOR THE JOINT VENTURE ENTITIES IS NOT SIGNIFICANT TO THE HOSPITAL. THE HOSPITAL COMPLETED AN ANALYSIS OF ITS TAX POSITIONS IN ACCORDANCE WITH APPLICABLE ACCOUNTING GUIDANCE, AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2018 OR 2017. false DAYTON CHILDREN'S HOSPITAL ONE CHILDRENS PLAZA DAYTON OH 45404 310672132 501(C)(3) 5753944 SUPPORT CHILDREN'S HOME CARE OF DAYTON ONE CHILDRENS PLAZA DAYTON OH 45404 311356037 501(C)(3) 79899 SUPPORT 2 0 PROCEDURES FOR MONITORING THE USE OF GRANTS SCHEDULE I, PART I, LINE 2 AS THE FOUNDATION'S PURPOSE IS "SOLELY TO BENEFIT DAYTON CHILDREN'S HOSPITAL (DCH)," THE RELATIONSHIP BETWEEN THE 2 ENTITIES IS EXTREMELY CLOSE. WITH THE EXCEPTION OF RESEARCH GRANTS AND SPECIAL ADVOCACY GRANTS, THE FUNDS PROVIDED TO DCH COVER JUST A FRACTION OF THE COST OF THE PROGRAMS FOR WHICH THEY ARE GIVEN. AS SUCH, FUNDS ARE TRANSFERRED TO DCH BUT SPECIFIC EXPENDITURES ARE NOT TRACKED. RESEARCH - EACH RESEARCH GRANT PROPOSAL FUNDED IS APPROVED BY BOTH THE FOUNDATION BOARD AND DCH'S INSTITUTIONAL REVIEW BOARD. RESEARCH PROJECTS ARE TRACKED INDIVIDUALLY AT DCH AND MONTHLY REPORTING IS GIVEN TO THE PROJECT DIRECTOR AND IS AVAILABLE TO THE FOUNDATION. IF THE PROJECT IS COMPLETED WITH UNSPENT FUNDS REMAINING, THEY ARE RETURNED TO THE FOUNDATION. SPECIAL GRANTS - ADDITIONAL GRANTS MAY BE ESTABLISHED FOR A SPECIFIC USE OR TO FULLY FUND A SPECIFIC CHILD ADVOCACY ONE-TIME COST OR PROGRAM. THESE FUNDS ARE TRANSFERRED TO DCH AND PLACED IN A SPECIFIC ACCOUNT FOR TRACKING PURPOSES. DETAILED ACTIVITY REPORTS ARE AVAILABLE TO THE FOUNDATION. UNSPENT FUNDS ARE RETURNED TO THE FOUNDATION. CHCOD ENDOWMENT - AN ENDOWMENT WAS ESTABLISHED FOR THE CHILDREN'S HOME CARE OF DAYTON (A SUPPORTED ORGANIZATION) FOR THEIR CARE AND COMFORT PROGRAM. THIS SUPPORT DOES NOT FULLY FUND THE PROGRAM AND IS TRANSFERRED ANNUALLY. false true false false false false false false false Deborah Feldman Trustee 0 740012 0 0 0 32345 0 528349 0 0 0 1300706 0 0 Chris Bergman Trustee 0 433062 0 0 0 7524 0 14900 0 25257 0 480743 0 0 Jena Pado Trustee & Foundation Director 0 218863 0 459 0 0 0 19263 0 547 0 239132 0 0 David Miller Former CFO (END 1/1/16 ) 0 0 0 273166 0 0 0 273166 0 273166 SCHEDULE J, PART I, LINE 4B PARTICIPANTS IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND THE INCREASE IN ACTUARIAL VALUE: DEBORAH FELDMAN - 513,450 RECEIVED PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: DAVID MILLER - 273,166 Securities and cash 147090000 FMV 310672132 Dayton Children's Hospital One Childrens Plaza Dayton OH 45404 501C3 false false false false Form 990, Schedule N, Part II Transfer of assets Dayton Children's Hospital Foundation transferred assets to Dayton Children's Hospital, its sole member. It was determined that these previously restricted funds could be released as donor intent had been satisfied. DESCRIPTION OF PROGRAM SERVICES FORM 990, PART III, LINE 4A DAYTON CHILDREN'S HOSPITAL FOUNDATION (THE FOUNDATION) EXISTS SOLELY TO BENEFIT DAYTON CHILDREN'S HOSPITAL (DCH) AND SUBSIDIARIES, AND TO ASSIST DCH IN PERFORMING ITS CHARITABLE MISSION. THE FOUNDATION IS FUNDED FROM BEQUESTS, AND DEFERRED AND PLANNED GIFTS FROM OUTSIDE DONORS. THE FOUNDATION ASSISTS DCH IN FULFILLING ITS CHARITABLE PURPOSE IN THE FOLLOWING FOUR WAYS: 1) THE FOUNDATION ACCUMULATES THE PROCEEDS OF BEQUESTS AND DEFERRED AND PLANNED GIFTS AS AN ENDOWMENT FOR DCH'S FUTURE CAPITAL NEEDS. THE INCOME FROM THIS ENDOWMENT WILL BE USED TO SUPPORT DCH'S YEAR TO YEAR CAPITAL EQUIPMENT NEEDS IN THE FUTURE. IN ADDITION, INCOME FROM THE FOUNDATION MAY BE USED TO FUND ALL OR A PORTION OF EXTRAORDINARY CAPITAL PROJECTS SUCH AS ADDITIONS OR RENOVATIONS TO DCH'S BUILDING AND GROUNDS. IN 2017-2018 THE FOUNDATION EXPENDED $10,705,248 FOR CAPITAL PROJECTS. 2) THE FOUNDATION MAKES CERTAIN OTHER PERIODIC GRANTS FOR CHILD ADVOCACY EFFORTS WHICH ARE RELATED TO DCH'S MISSION. IN 2017-2018 THE FOUNDATION EXPENDED $52,800 FOR ADVOCACY PROGRAMS. AN ENDOWMENT HAS BEEN ESTABLISHED WHICH SUPPORTS THE CHILD CARE AND COMFORT PROGRAM WITHIN THE CHILDREN'S HOME CARE OF DAYTON (CHCOD - A WHOLLY-OWNED SUBSIDIARY OF DCH) EACH YEAR. THE FOUNDATION EXPENDED $79,899 FOR THE CHILD CARE AND COMFORT PROGRAM IN 2017-2018. AN ENDOWMENT HAS BEEN ESTABLISHED TO PROVIDE ANNUAL SUPPORT OF DCH'S CHILD LIFE PROGRAM. THE FOUNDATION EXPENDED $83,135 FOR THE CHILD LIFE PROGRAM IN 2017-2018. 3) THE FOUNDATION HAS ESTABLISHED ENDOWMENTS, THE INCOME FROM WHICH WILL BE USED EACH YEAR TO ASSIST DCH TO RECRUIT AND RETAIN THE TOP PEDIATRIC MEDICAL PROFESSIONALS. CURRENT ENDOWED CHAIRS ARE AS FOLLOWS: CHILD ABUSE, CRITICAL CARE, NEUOSURGERY, PULMONARY, DEVELOPMENTAL PEDIATRICS, PEDIATRIC NEUROLOGY, GENERAL PEDIATRIC SURGERY, PEDIATRIC CANCER AND BLOOD DISORDERS, ANESTHESIA, INFECTIOUS DISEASES, AND RECRUITMENT OF SUBSPECIALTY PHYSICIANS WHO WOULD OTHERWISE NOT BE AVAILABLE IN THE COMMUNITY. EXPENDITURES FOR THE ENDOWED MEDICINE CHAIRS IN 2017-2018 TOTALED $1,420,777. GRANTS ARE MADE TO DCH AS A WHOLE RATHER THAN TO SPECIFIC PHYSICIANS OR INDIVIDUALS. MAJORITY APPROVAL BY THE BOARD OF TRUSTEES DETERMINES WHETHER THE GRANT IS FUNDED BY THE FOUNDATION. THE FOUNDATION'S TREASURER'S APPROVAL IS REQUIRED PRIOR TO ALL DISBURSEMENTS OF FUNDS. DESCRIPTION OF CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PART VI, LINE 6 DAYTON CHILDREN'S HOSPITAL (DCH) IS THE SOLE MEMBER OF DAYTON CHILDREN'S HOSPITAL FOUNDATION. DESCRIPTION OF CLASSES OF PERSONS AND THE NATURE OF THEIR RIGHTS FORM 990, PART VI, LINE 7A DCH IS THE SOLE MEMBER OF THE FOUNDATION. THE BOARD OF DCH APPOINTS THE FOUNDATION BOARD MEMBERS. DESCRIBE THE PROCESS USED BY MGMT AND/OR GOVERNING BODY TO REVIEW 990 FORM 990, PART VI, LINE 11A THE CFO REVIEWS KEY DISCLOSURES WITH APPROPRIATE COMMITTEES OF THE BOARD OF TRUSTEES. THEN PRIOR TO FILING, THE FORM 990 IS ELECTRONICALLY LOADED TO A SECURE HOSPITAL WEBSITE FOR THE ENTIRE BOARD OF TRUSTEES TO REVIEW. AN EMAIL IS SENT TO ALL MEMBERS NOTIFYING THEM THAT THE FORM IS AVAILABLE FOR THEIR REVIEW AND THAT IT WILL BE FILED ON OR BEFORE 5/15/19. DESCR. OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLI. OF INTEREST FORM 990, PART VI, LINE 12C AT THE BEGINNINGS OF EACH MEETING, THE CHAIRMAN OF THE BOARD ASKS EACH MEMBER TO IDENTIFY AND DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST BASED ON THE AGENDA OR ANY CHANGES IN THEIR BUSINESS PRACTICE THAT MIGHT BE RELEVANT. IF THERE ARE ANY CONFLICTS, THE MEMBER(S) EXCUSE THEMSELVES AND DO NOT PARTICIPATE IN THE DISCUSSION AND DO NOT VOTE ON THE ITEM. THIS THEN IS NOTED IN THE MINUTES OF THAT MEETING. BOARD MEMBERS ANNUALLY AGREE TO ABIDE BY WRITTEN CONFLICT OF INTEREST AND CONFIDENTIALITY POLICIES. AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC FORM 990, PART VI, LINE 19 DAYTON CHILDREN'S HOSPITAL CONFLICT OF INTEREST POLICY IS MADE AVAILABLE ON OUR WEBSITE. THE FINANCIAL STATEMENTS AND THE ORGANIZING DOCUMENTS ARE MADE AVAILABLE AS REQUIRED BY THE EXTENT OF THE LAW. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 FUNDS TRANSFERRED TO DCH (147,090,000) PLEDGES RECEIVABLE TRANSFERRED FROM DCH 7,062,000 CHANGE IN RESTRICTED FUNDS 776,013 OTHER CHANGE (1,755) TOTAL OTHER CHANGES (139,253,742) DAYTON CHILDREN'S HOSPITAL ONE CHILDRENS PLAZA DAYTON OH 45404 310672132 HEALTH CARE OH 501(c)(3) 3 NA false CHILDREN'S HOME CARE OF DAYTON ONE CHILDRENS PLAZA DAYTON OH 45404 311356037 HOME HLTH CRE OH 501(c)(3) 9 NA true CHILDREN'S CARE GROUP ONE CHILDRENS PLAZA DAYTON OH 45404 311411364 SPEC PHYS GRO OH DCH C-CORP 0 16847370 true CHILDREN'S ANESTHESIA GROUP ONE CHILDRENS PLAZA DAYTON OH 45404 260887231 ANESTHESIA SV OH DCH C-CORP 0 0 0.00000 true PEDIATRIC ASSURANCE COMPANY LTD BUTTERFIELD BANK BLDG TH FL HAMILTON BERMUDA BD HM12 980478183 SELF-INSURANC BD DCH N/A 0 0 0.00000 true DAYTON CHILDREN'S ORTHOPAEDIC ONE CHILDRENS PLAZA DAYTON OH 45404 453934418 ORTHO SERVICE OH DCH C-CORP true false true true true false false false false false false false true false false false false false false CHILDREN'S HOME CARE OF DAYTON B 79899 FMV CHILDREN'S HOME CARE OF DAYTON D 2232000 FMV