2017-11-09T16:24:07-06:00 2016-12-31 KPMG LLP 4200 Wells Fargo Ctr 90 S 7th Minneapolis MN 55402 990 2016-01-01 411814223 Children's Health Care Foundation % REBECCA WOITALEWICZ CHIL 6128136000 2525 Chicago Avenue South Minneapolis MN 55404 REBECCA WOITALEWICZ Interim CFO 6128136000 2017-11-09 true Monroe J Gierl P01413237 6123055000 2017-11-09 2016 2022-09-23 18:48:47Z Rebecca woitalewicz CFO 2525 Chicago Avenue South Minneapolis MN 55404 56025214 false X www.childrensmn.org X 1995 MN The Foundation champions raising funds in support of special health needs of children. 22 20 52 252 0 0 13783503 11284935 0 0 3073216 1594857 6009223 7276392 22865942 20156184 15249860 18518510 0 0 4023676 4630632 0 0 4600985 2783013 3092350 22056549 26241492 809393 -6085308 72232231 70023858 697239 1043092 71534992 68980766 X Children's Health Care Foundation supports the mission of Children's Health Care by raising financial resources from the community that are leveraged to provide high-quality, family centered pediatric healthcare. false false 11399623 11399623 7693597 Children's health care foundation (the foundation) supports the mission of children's health care d.b.a. children's hospitals and clinics (children's), by obtaining financial resources that are leveraged to champion the special needs of children and their families and to improve children's health by providing high-quality, family centered pediatric services. The foundation is the fundraising arm for children's, which formed in 1924, and is one of the largest children's health care organizations in the U.S., with 430 staffed beds at our two hospital campuses in St. Paul and Minneapolis. See schedule o. 6265520 6265520 Capital - Capital support provides funds to purchase equipment and related supplies and services, or to make capital improvements. Such activities must 1) advance the mission of Children's and 2) have the potential for significant or long-term impact. 853367 853367 Research - The purpose of funding research at Children's Health Care is to support a systematic investigation, including research development, testing, and evaluation, designed to develop or contribute to generalized knowledge. Currently, Children's has more than 55 ongoing research studies and programs. 18518510 true true false false false false false false false true true true false false true true false true false false false false false false 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 3 3 true 52 true false false false false false true true false false false false X 22 20 false false false false true true true true true false false true true true true true true true true false MN X REBECCA WOITALEWICZ 6128136129 2525 CHICAGO AVENUE SOUTH Minneapolis MN 55404 X Theresa Pesch President, Foundation 45.0 5.0 X X 425630 47293 84714 Lynn Freeman Employed Board Member 1.0 8.0 X 0 8271 0 Robert Bonar JR Chief Executive Officer 0.0 50.0 X X 0 1296845 199973 Greg Goven Board Chair 1.0 1.0 X X 0 0 0 Russell Becker Vice Chair 1.0 1.0 X X 0 0 0 Michael Richards MD Treasurer 1.0 0.0 X X 0 0 0 Patricia A Comeford Adams Board Member 1.0 0.0 X 0 0 0 J Hayes Batson Board Member 1.0 1.0 X 0 0 0 Karen A Benz Board Member 1.0 0.0 X 0 0 0 Gary Blackford Board Member 1.0 0.0 X 0 0 0 Miachael V Ciresi Board Member 1.0 0.0 X 0 0 0 Shannon Evenstad Board Member 1.0 0.0 X 0 0 0 Greg Frankefield Board Member 1.0 0.0 X 0 0 0 Scott GIll Board Member 1.0 0.0 X 0 0 0 Irvin Kessler Board Member 1.0 0.0 X 0 0 0 Matt Majka Board Member 1.0 0.0 X 0 0 0 Charles J Maxwell Jr Board Member 1.0 0.0 X 0 0 0 David Miller Board Member 1.0 0.0 X 0 0 0 Donna Roback Board Member 1.0 0.0 X 0 0 0 Patrick Ryan Board Member 1.0 0.0 X 0 0 0 Sharyl Sicoli Board Member 1.0 0.0 X 0 0 0 Judith M Wright Board Member 1.0 0.0 X 0 0 0 Todd Ostendorf VP, Finance and CFO-April 2016 0.0 50.0 X 0 288694 61544 Maria Christu Chief Legal Officer 0.0 50.0 X 0 530354 86897 Rebecca Woitalewicz Interim CFO - ended April 2016 0.0 50.0 X 0 228363 36211 Annie Waters SR Director of Development 50.0 0.0 X 127995 0 15444 Andrew Tiebert VP, Foundation Development 50.0 0.0 X 228991 0 25929 Nathan Laible Director of Gift Planning 50.0 0.0 X 99880 0 21356 Bridgette Haley Sr Development Officer 50.0 0.0 X 108524 0 13851 Emily Fuerste Sr Director Campaigns & Strat. 50.0 0.0 X 185285 0 20094 1176305 2399820 566013 5 false true false Beevents LLC 2131 Broadway Street NE Minneapolis MN 55413 Special Events 320091 Blackbaud Inc PO Box 930256 Atlanta GA 31193 Software maintenance 147054 Schultz Williams Inc 325 Chestnut St Suite 700 Philadelphia PA 19106 Printing 338470 Bentz Whaley Flessner 7251 Ohms Lane Minneapolis MN 55439 Consulting 203218 Zuri Group LLC 328 NW Bond Street Suite 204 Bend OR 97701 Consulting 123215 7 2809881 8475054 490144 11284935 0 836965 836965 0 0 0 0 0 35555947 34798055 757892 757892 757892 646090 2809881 1064933 -418843 -418843 7680 6042 1638 1638 0 0 0 Fundraising Service Revenue 621400 7693597 7693597 7693597 20156184 7693597 1177652 18518510 18518510 0 0 0 407752 203876 203876 0 3288871 660635 2628236 0 696196 224487 471709 237813 52312 185501 0 0 0 0 0 0 951565 377402 574163 124951 57308 67643 277485 81093 196392 63891 35910 27981 0 0 157802 78839 78963 0 16665 8930 7735 0 0 108309 47365 60944 0 Purchased services 882138 882138 Dues & licenses 135825 135825 Bank charges 95952 95952 Other fees 61236 60021 1215 216531 119904 96627 26241492 18518510 3121997 4600985 1075095 1932621 0 0 20151694 17431333 0 0 0 0 0 0 0 0 0 0 0 0 1170546 649670 579580 520876 40938168 35545273 8225685 14556655 0 0 0 0 1262009 37100 72232231 70023858 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 697239 1043092 697239 1043092 X -622403 -679237 42295137 39238691 29862258 30421312 71534992 68980766 72232231 70023858 X -6085308 1653486 1825504 52092 X false true X true false X 25833589 21846974 20033141 13783503 11284935 92782142 0 0 25833589 21846974 20033141 13783503 11284935 92782142 2634495 90147647 1012927 459085 1140861 947535 836965 4397373 0 638834 447225 554336 723698 653770 3017863 100197378 20377458 0.89970 0.81509 X 25833589 21846974 20033141 14219887 13706377 95639968 25833589 21846974 20033141 14219887 13706377 95639968 1012927 459085 1140861 947535 836965 4397373 1012927 459085 1140861 947535 836965 4397373 0.82630 0.81510 0.03800 X Sch A Part II Amounts included in other income relate to gross receipts from fundraising activities as well as special event auctions. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39076994 568879 3336600 1439934 41542539 41329339 207392 -1113813 1345924 39076994 39959574 1216110 1904157 1750502 41329339 33578454 1416216 5959789 994885 39959574 30285804 421789 3955151 1084290 33578454 0.73000 0.27000 true false 961292 440416 520876 209254 209254 0 520876 INVESTMENTS IN LIMITED PSHIPS 14556655 F 14556655 0 CRT RESERVE 456822 CGA LIABILITY 205836 INTERCOMPANY ACCOUNTS 380434 1043092 X Sch D Part V Line 4 Effective November 1, 2016, the Childrens Board of Directors designated $100 million of unrestricted investments for endowment to support programs at Children's Health Care. The intended use of the Foundation's endowments is to support the programs at Children's Health Care. There are also two endowment funds that are held and administered by US Bank, an unrelated organization, which are also used to support the programs at Children's Health Care. Refer to Part III, Line 4 for a description of the programs of Children's Health Care which are supported by the Foundation. Sch D Part X Line 2 The IRS has determined that Children s and its subsidiaries, except for Childrens Health Network, which is a taxable nonprofit corporation under the Minnesota Nonprofit Corporations Act, are exempt organizations as described in Section 501(c)(3) of the IRC. For those tax exempt organizations, Children s believes that it continues to meet the requirements of the IRC to sustain its tax-exempt status. In accordance with ASC Subtopic 740-10, Income Taxes - Overall, Children s recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Management determined there are no material income tax positions for the years ended December 31, 2016 and 2015. Children s is not subject to an income tax examination for years before 2013. PURSUANT GROUP INC FUNDRAISING false Star Gala 2076320 1749490 326830 26945 145104 15739 424121 HeartBeat 5000 317424 240939 76485 3453 12000 2400 59289 4 1062227 819452 242775 6450 7106 39077 97593 3207 222449 3455971 2809881 646090 6450 37504 51077 242697 21346 705859 1064933 -418843 true Children's Health Care 2525 Chicago Avenue South Minneapo Minneapolis MN 554040000 411754276 501 (c) (3) 17429668 1079567 FMV Toys & Other items Healthcare Children's - Minnetonka 2525 Chicago Avenue South Minneapolis MN 554040000 411756478 501 (c) (3) 9275 Healthcare 2 Sch I Part I Line 2 During calendar year 2016, grants were made to Children's Health Care ("Children's") and Children's Health Care Services ("Minnetonka") for support of programs, research and capital. Since these grants were made to Children's and Minnetonka, related organizations of the Foundation, employees of the Foundation were able to verify the use of the monies contributed. Also, occasionally the Foundation grants monies to other tax-exempt organizations conducting programs and/or research that will ultimately benefit those served by Children's and affiliates. false true false false false false false false false Andrew Tiebert VP, Foundation Development 190127 20000 18864 11942 0 13987 0 254920 0 0 0 Emily Fuerste Sr Director Campaigns & Strat. 177258 6554 1473 11284 0 8810 0 205379 0 0 0 Theresa Pesch President, Foundation 314859 34984 68355 7596 42416 4713 55663 6185 20579 2287 501872 55765 35250 3916 Robert Bonar JR Chief Executive Officer 827671 403224 65950 0 182092 0 17881 0 1496818 0 0 Todd Ostendorf VP, Finance and CFO-April 2016 286339 2355 0 46301 0 15243 0 350238 0 0 Maria Christu Chief Legal Officer 369695 109138 51521 0 64650 0 22247 0 617251 0 41281 Rebecca Woitalewicz Interim CFO - ended April 2016 171932 53374 3057 0 16880 0 19331 0 264574 0 0 Sch J Part I Line 3 The Foundation relies on Children's Health Care, the parent of the Foundation, to establish the compensation of the organization's CEO. Children's Health Care uses the following methods to establish the compensation of the CEO: compensation committee, independent compensation consultant, written employment contract, compensation survey or study, and approval by the board or compensation committee. Sch J Part I Line 4b CERTAIN EMPLOYEES OF CHILDREN'S HEALTH CARE, PARENT OF CHILDREN'S FOUNDATION, ARE PROVIDED THE OPPORTUNITY TO PARTICIPATE IN THE 457(F) DEFERRAL PLAN (THE DEFERRAL PLAN). THE DEFERRAL PLAN REQUIRES THAT THE EMPLOYEE IS A PHYSICIAN OR EXECUTIVE AND IS A .5 FTE OR MORE IN ORDER TO BE ELIGIBLE TO PARTICIPATE IN THE DEFERRAL PLAN. PAYMENTS FROM THE DEFERRAL PLAN OCCUR AT VESTING AND ARE BASED ON PERCENTAGE OF SALARY. THE FOLLOWING AMOUNTS REPRESENT THE AMOUNT PAID UNDER THE DEFERRAL PLAN IN 2016: Maria Christu $41,281 Theresa Pesch $39,166 Sch J Part II The Children's Foundation President participates in a long-term incentive plan with payout based on various performance measures. The payout received in 2016 was $53,975. X 1 475000 Cost/Selling price X 2 2644 Cost/Selling price X Other 8 12500 Cost/Selling price false true true Sch M Part I Line 32b The Foundation uses a third party vendor to facilitate the sale of auction items at fundraising events and to process payments. Form 990 Part III Line 4a Program Service Accomplishments: As an independent, not-for-profit health care system, Children's provides care through over 14,588 inpatient admissions, 96,443 emergency room visits, and 362,167 primary and specialty care visits in 2016. The three largest services that the Foundation provides are to fund capital expenses, research and annual expenses for programs. These funds are transferred to Children's throughout the year and provide needed support to champion the special health needs of children. Programs: Annual operations support for programs support expert interdisciplinary teams of physicians, nurses, and health care professionals able to address the most complex and difficult pediatric medical problems. A majority of program support is provided to non-reimbursable services that are essential in the healing process for children and families. Form 990 Part V Line 1c Payments to VENDORS are made from Children's Health Care, Inc., therefore no form 1099s are issued by Children's Health Care Foundation. Children's Health Care, Inc. files the form 1099s and complies with the backup withholding rules for reportable payments to VENDORS. The 1099s issued by Children's Health Care, Inc. on behalf of Children's Health Care Foundation are reported to the IRS. Form 990 Part VI Line 6 The Foundation has a sole member, Children's Health Care, a Minnesota nonprofit corporation. Form 990 Part VI Line 7a The Foundation's sole member, Children's Health Care, is authorized under the Foundation's bylaws to elect directors of the Foundation, after approval by the board of directors of the Foundation. Form 990 Part VI Line 7b The Foundation's sole member, Children's Health Care, Inc., maintains a number of reserved powers including but not limited to election of directors, approval of annual budgets, approval of amendments to the Articles of Incorporation and Bylaws. Form 990 Part VI Line 11b The senior management of Children's Health Care, the parent of the Foundation, reviews the draft Form 990 with the Audit and Compliance Committee of the governing body of the Foundation and Children's Health Care, the parent of the Foundation, prior to the filing of the Form. This review includes an overview of the Form and discussions related to key sections. Copies of the final Form 990 are made available to members of the committee and all the Foundation's directors prior to the Form being filed. The Audit and Compliance Committee has been delegated the authority to oversee the completion and filing of the Form 990 by the full Foundation Board, and the committee reports the results of its review and approval to the full board at a regularly scheduled board meeting. Form 990 Part VI Line 12c Management of Children's Health Care, the parent of the Foundation, ensures that conflict of interest disclosure forms are completed by all members of the governing body and board committees at least annually. Forms are completed at the beginning of the year, and directors and committee members are instructed to provide additional disclosures if necessary during the course of the year. The Governance Committee of the governing body of Children's Health Care, along with senior management (CEO and General Counsel) of Children's Health Care, review all disclosures provided by governing board members. The results of this review and any concerns, limitations, etc. are reported by the Governance Committee to the full board. If conflicts are identified, the Governance Committee and management work to ensure that directors do not participate in discussion or voting on the affected matter. Form 990 Part VI Line 15a Children's Health Care, the parent of the Foundation, follows the requirements set forth in the IRS rebuttable presumption of reasonableness in determining compensation for the President and other officers and executive leaders of the Foundation. This function is performed by the Compensation Committee of the governing board of Children's Health Care, which is composed of only independent directors. The process includes review of comparability data, retention of an outside compensation consultant and contemporaneous substantiation of the deliberation and decision through detailed minutes of the Compensation Committee and full board meetings where executive compensation is considered. Form 990 Part VI Line 19 Children's Health Care, the parent of the Foundation, makes financial statement information public through a summary of financial performance in its annual report. In addition, financial statements are provided publicly through Digital Assurance Certification, a dissemination agent, who thereafter make this information publicly available. The Foundation relies on the Conflict of Interest Policy of Children's Health Care, the parent of the Foundation. Children's Health Care does not make the Conflict of Interest Policy available to the public. The governing documents of the Foundation are not available to the public. Form 990 Part XI Line 9 Change in Perpetual Trust $ 52,092 -------------- Total Other Changes in Net Assets $ 52,092 Childrens HC Services Inc DBA-Minnetonka 2525 Chicago Avenue South Minneapolis MN 55404 411756478 Healthcare MN 501(c)(3) Line 3 CHC false Children's Health Care Inc 2525 Chicago Avenue South Minneapolis MN 55404 411756478 Healthcare MN 501(c)(3) Line 3 NA false Children's Clinic Network 2525 Chicago Avenue South Minneapolis MN 55404 453765330 Healthcare MN 501(c)(3) Line 3 CHC false Mother Baby Facility LLC 2525 Chicago Avenue South Minneapolis MN 55404 454078371 Healthcare MN 501(c)(3) Line 12A CHC false Children's Health Insurance Network Ltd PO Box 30600 Grand Cayman CJ Insurance CJ CHC C Corp 0 0 false Children's Health Network 910 East 26th Street Suite 330 Minneapolis MN 55404 463226418 Medical Services MN CHC C Corp 0 0 false false true false false false false false false false false true false false false false true true false false