2015-05-15T09:22:59-05:00 2014-06-30 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 4000 INDIANAPOLIS IN 46204 990 2013-07-01 311045247 Dayton Children's Hospital Foundation % DAVID T MILLER DAYT 9376413338 One Childrens Plaza Suite Dayton OH 45404 David T Miller VP Finance & CFO 2015-05-15 CHRISTOPHER B BOGGS P00032493 2013 2016-03-07 17:11:31Z Deborah Feldman ONE CHILDRENS PLAZA DAYTON OH 45404 58694348 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. 19 15 0 0 0 0 0 0 0 13969315 17187031 0 0 13969315 17187031 4663938 6104682 0 0 0 0 0 0 0 441407 452137 5105345 6556819 8863970 10630212 215295890 250849677 1870 143183 215294020 250706494 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 6556819 6104682 0 SEE SCHEDULE O 6556819 true false false false false false false false false true false true false false false true false true false false true false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false X 19 15 false false false false true true false true true false false true true true true true true false X DAVID T MILLER 9376413338 ONE CHILDRENS PLAZA DAYTON OH 454041815 VICKI S GIAMBRONE TRUSTEE 1.0 40.0 X 0 251609 44629 DEBORAH FELDMAN TRUSTEE 1.0 40.0 X 0 540712 15300 ROBERT J FINK MD TRUSTEE 1.0 40.0 X 0 409776 50703 DAVID T MILLER TRUSTEE 1.0 40.0 X 0 321474 141787 TIMOTHY R CLARK TRUSTEE 1.0 0.0 X 0 0 0 LISA HARLAN TRUSTEE 1.0 0.0 X 0 0 0 JOHN A MACRITCHIE TREASURER 1.0 0.0 X X 0 0 0 JENNI ROER TRUSTEE 1.0 0.0 X 0 0 0 PATTI SCHEAR VICE CHAIR 1.0 0.0 X X 0 0 0 JOHN SLAUGHENHAUPT CHAIRMAN 1.0 0.0 X X 0 0 0 JOHN W EY SECRETARY 1.0 0.0 X X 0 0 0 DANIEL DITTMAN TRUSTEE 1.0 0.0 X 0 0 0 CAMERON MCGREGOR TRUSTEE 1.0 0.0 X 0 0 0 KEVIN MCDONALD TRUSTEE 1.0 0.0 X 0 0 0 HELEN JONES-KELLEY TRUSTEE 1.0 0.0 X 0 0 0 ANTHONY KENNEY TRUSTEE 1.0 0.0 X 0 0 0 JAN MARIE KURDIN TRUSTEE 1.0 0.0 X 0 0 0 SANDRA PIERCE TRUSTEE 1.0 0.0 X 0 0 0 NICK ROBERTS TRUSTEE 1.0 0.0 X 0 0 0 0 1523571 252419 0 false true false HIRTLE CALLAGHAN 300 BARR HARBOR DRIVE SUITE 500 WEST CONSHOHOCKEN PA 19428 INVESTMENT SERVICES 213536 1 0 0 5580293 5580293 0 0 0 0 0 53114055 41507317 11606738 11606738 11606738 0 0 0 0 17187031 17187031 6104682 6104682 0 0 0 0 0 0 0 0 0 0 0 0 0 0 376387 376387 0 0 0 0 0 0 0 0 0 0 0 0 0 DCH ADMIN SUPPORT 75750 75750 6556819 6556819 0 0 83961 92911 0 0 0 0 0 120851 0 0 0 0 0 0 0 0 0 0 0 183077699 208256421 31996069 40017839 0 0 0 0 138161 2361655 215295890 250849677 1870 143183 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1870 143183 X 213761719 249010047 1532301 1696447 0 0 215294020 250706494 215295890 250849677 X 10630212 17796415 6985847 X false true X true false X X false false false DAYTON CHILDREN'S HOSPITAL 310672132 03 true 6480205 CHILDREN'S HOME CARE OF DAYTON 311356037 04 false 76615 2 6556820 147083123 7058671 23624463 4892230 37370 172836657 129105502 7549823 15075418 4614069 33551 147083123 125251546 7937991 437637 4521672 0 0 129105502 98416548 7689808 22615932 3466629 4113 0 125251546 72845221 19617386 9146981 2959428 233612 0 98416548 1.00000 false false HIRTLE CALLAGHAN COMMODITIES 16339400 F HIRTLE CALLAGHAN OFFSHORE 23678439 F 40017839 0 0 X 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 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 2014 or 2013. 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, 2014 or 2013. Central America and the Caribbean Investments 40017839 40017839 40017839 true false false false false false false DAYTON CHILDREN'S HOSPITAL ONE CHILDRENS PLAZA DAYTON OH 45404 310672132 501(C)(3) 6015972 SUPPORT CHILDREN'S HOME CARE OF DAYTON ONE CHILDRENS PLAZA DAYTON OH 45404 311356037 501(C)(3) 76615 SUPPORT 2 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 VICKI S GIAMBRONE TRUSTEE 0 165417 0 39023 0 47169 0 34438 0 10191 0 296238 0 0 DEBORAH FELDMAN TRUSTEE 0 364633 0 150000 0 26079 0 15300 0 0 0 556012 0 0 ROBERT J FINK MD TRUSTEE 0 374403 0 0 0 35373 0 30487 0 20216 0 460479 0 0 DAVID T MILLER TRUSTEE 0 213748 0 49877 0 57849 0 120573 0 21214 0 463261 0 0 SUPPLEMENTAL COMPENSATION INFORMATION SCHEDULE J, PART I, LINE 4B PARTICIPANTS IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND THE INCREASE IN ACTUARIAL VALUE: DAVID T. MILLER: 110,373 VICKI S. GIAMBRONE: 26,104 DEBORAH FELDMAN: 0 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 2013-2014 THE FOUNDATION EXPENDED $544,000 FOR CAPITAL PROJECTS. 2) THE FOUNDATION FUNDS MEDICAL RESEARCH CONDUCTED BY PHYSICIANS WHO ARE BASED AT DCH. RESEARCH IS FUNDED FROM THE INCOME ON AN ENDOWMENT PROVIDED FOR THIS PURPOSE. DURING 2013-2014 THE FOUNDATION EXPENDED $37,370 IN RESEARCH GRANTS. 3) THE FOUNDATION MAKES CERTAIN OTHER PERIODIC GRANTS FOR CHILD ADVOCACY EFFORTS WHICH ARE RELATED TO DCH'S MISSION. IN 2013-2014 THE FOUNDATION EXPENDED $614,464 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 $76,615 FOR THE CHILD CARE AND COMFORT PROGRAM IN 2013-2014. AN ENDOWMENT HAS BEEN ESTABLISHED TO PROVIDE ANNUAL SUPPORT OF DCH'S CHILD LIFE PROGRAM. THE FOUNDATION EXPENDED $27,846 FOR THE CHILD LIFE PROGRAM IN 2013-2014. AN ENDOWMENT HAS BEEN ESTABLISHED TO PROVIDE ANNUAL SUPPORT OF THE CHILD ADVOCACY CENTERS (CAC) IN MONTGOMERY, GREENE, AND WARREN COUNTIES. THE FOUNDATION EXPENDED $46,719 FOR THE CACS IN 2013-2014. 4) 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. THIS YEAR, $667,000 WAS ADDED TO THE ANESTHESIA CHAIR. EXPENDITURES FOR THE ENDOWED MEDICINE CHAIRS IN 2013-2014 TOTALED $3,512,025. 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 MEMEBERS 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 5/15/15. DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST FORM 990, PART VI, LINE 12C AT THE BEGINNING 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) RECUSE 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 PART XI, LINE 9 ENDOWMENT TRANSFERRED FROM HOSPITAL 7,058,671 BEQUESTS TRANSFERRED FROM HOSPITAL 260,062 PRIOR PERIOD FUND BALANCE ADJUSTMENT (332,886) TOTAL FOR PART XI, LINE 9 6,985,847 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 false false true true false true false false false false false false true false false false false false false false DAYTON CHILDREN'S HOSPITAL B 6015972 FMV CHILDREN'S HOME CARE OF DAYTON B 76615 FMV DAYTON CHILDREN'S HOSPITAL C 7318732 CASH DAYTON CHILDREN'S HOSPITAL L 75550 FMV DAYTON CHILDREN'S HOSPITAL E 2232000 CASH