2014-05-14T09:02:11-05:00 2013-06-30 KPMG LLP 1676 International Drive McLean VA 22102 990 2012-07-01 541278830 Children's Health System Inc % DENNIS RYAN CHIL 7576688565 601 Childrens Lane Suite Norfolk VA 23507 DENNIS RYAN 7032868000 2014-05-13 true 7032868000 2012 2015-11-30 17:44:51Z JAMES DAHLING 601 CHILDRENS LANE NORFOLK VA 23507 12717851 false X www.chkd.org X 1984 VA Children's Health System is a multi-specialty health system serving southeastern virginia and northeastern north carolina offering comprehensive pediatric care for children from birth to age 21. 22 18 42 0 0 0 0 0 10795682 12239824 137693 196301 183020 280955 11116395 12717080 0 0 0 0 7613456 8279922 0 0 0 3365118 4240087 10978574 12520009 137821 197071 52491875 56342812 18465545 18264857 34026330 38077955 CHILDREN'S HEALTH SYSTEM IS A MULTI-SPECIALTY HEALTH SYSTEM SERVING SOUTHEASTERN VIRGINIA AND NORTHEASTERN NORTH CAROLINA OFFERING COMPREHENSIVE PEDIATRIC CARE FOR CHILDREN FROM BIRTH TO AGE 21. false false 12518032 12520779 The Health System provided long range planning, management and support services for its subsidiaries in furtherance of their missions. 1977 Continuing medical education programs for community physicians and support services for its subsidiary corporations in the furtherance of their missions. 12520009 true false false true false false false false false false true false false true true true false true false false true false false false false false false false false true false false false false false false false false false false false false false true true true false false true 37 0 true 42 true false true BD false false false false false false false false X 22 18 false false false false true true true true true false false true true true true true true true true false X DENNIS RYAN 7576687000 601 CHILDRENS LANE NORFOLK VA 23507 X ELIZABETH M WELLER 2.0 2.0 X X 0 0 0 BUFFY BAREFOOT 1.0 1.0 X 0 0 0 SARAH BISHOP 1.0 1.0 X 0 0 0 EDWARD A HEIDT JR 1.0 1.0 X X 0 0 0 CHRISTINE NEIKIRK 1.0 1.0 X 0 0 0 KEVIN RACK ESQ 1.0 1.0 X 0 0 0 PAMELA COMBS MED 1.0 1.0 X 0 0 0 ELIZABETH D LANOUE MD 1.0 1.0 X 0 0 0 J CHRISTOPHER PERRY 1.0 1.0 X 0 0 0 KAREN PRIEST 1.0 1.0 X 0 0 0 BRIAN SKINNER 1.0 1.0 X 0 0 0 BETH JOHNSON 1.0 1.0 X 0 0 0 CONRAD M HALL 2.0 2.0 X X 0 0 0 MARK R WARDEN 1.0 1.0 X 0 0 0 ROLF WILLIAMS 1.0 1.0 X 0 0 0 HAROLD J COBB JR DD 1.0 1.0 X 0 0 0 CYNTHIA S KELLY MD 1.0 1.0 X 0 0 0 LLOYD U NOLAND III 1.0 1.0 X 0 0 0 MICHELLE BRENNER MD 1.0 41.0 X 0 200653 18244 JAMES D DAHLING 41.0 2.0 X X 919968 0 844712 John R Lawson II 3.0 1.0 X X 0 0 0 DONALD NUSS MB CHB 1.0 1.0 X 0 0 0 KATHRYN CALLAHAN 1.0 1.0 X 0 0 0 DENNIS RYAN 41.0 2.0 X 466034 0 336189 AMY SAMPSON 40.0 0.0 X 271319 0 164767 SHERRI MATSON 40.0 0.0 X 346668 0 222172 KATHRYN ABSHIRE 40.0 0.0 X 214139 0 62593 DEBORAH BARNES 40.0 0.0 X 304094 0 209781 STEPHANIE CALLIOTT 40.0 0.0 X 332918 0 111785 GREGORY JONES 40.0 0.0 X 153143 0 23585 JAMES ROBINSON 40.0 0.0 X 220385 0 17630 3228668 200653 2011458 13 false true false Wilcox And Savage One Commerical Place NORFOLK VA 23510 Legal 243816 Patton Boggs LLP 2550 M St NW WASHINGTON DC 20037 Consulting 180168 KPMG LLP 440 Monticello Avenue Suite 1900 Nofolk VA 23510 Accounting 336548 Child Health Corporation of America 6803 West 64th Street Overland Park KS 66202 CONSULTING 171530 NORTHPOINT SOLUTIONS LLC 130 W 42ND STREET STE 550 NEW YORK NY 10036 CONSULTING 131926 8 0 MANAGEMENT FEES FROM SUBSIDIARIES 900099 12239824 12239824 12239824 197072 197072 0 0 0 0 0 0 771 -771 -771 -771 0 0 0 0 MISCELLANEOUS 900099 280955 280955 280955 12717080 12520779 0 196301 0 0 0 0 3410229 3410229 0 1677805 1677805 16844 16844 2943518 2943518 231526 231526 0 672667 672667 288164 288164 0 0 0 1198495 1198495 721494 721494 17019 17019 0 0 0 77759 77759 0 20382 20382 0 0 17192 17192 1139814 1139814 MISCELLANEOUS EXPENSES 49089 49089 SUPPLIES 38012 38012 12520009 12520009 0 0 2500653 3426750 0 0 0 0 0 0 0 0 0 0 0 0 0 0 178959 251407 520601 284831 51845 235770 7636888 10361594 0 0 0 0 0 0 42123530 42067291 52491875 56342812 1256971 1251563 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17208574 17013294 18465545 18264857 X 34026330 38077955 0 0 0 0 34026330 38077955 52491875 56342812 197071 3854554 X false true X true true true X X X false false false CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS INC 540506321 03 true true true 0 NORFOLK CITY UNION OF THE KING'S DAUGHTERS INC 541283946 07 true true true 0 2 0 true true false false false false true 331641 false false 331641 false Part II-B CHILDREN'S HEALTH SYSTEM (CHS) TAKES THE WELFARE OF THE CHILDREN THAT ARE CARED FOR WITHIN THE CHS FAMILY AS A PRIORITY. AS SUCH, THERE ARE MANY LEGISLATIVE ISSUES THAT OUR STATE AND FEDERAL GOVERNMENTS HANDLE THAT COULD AFFECT CHS. CHS RELIES ON VOLUNTEERS FROM THE NORFOLK CITY UNION OF THE KINGS DAUGHTERS, INC. (NCUKD) TO ASSIST IN LETTER-WRITING, EXERCISING THE PERSONAL RIGHTS TO VOTE AND IN SPREADING EDUCATION ON LEGISLATIVE ISSUES AFFECTING THE ORGANIZATION. ADDITIONALLY, CHS HAS PAID STAFF AND MANAGEMENT ALONG WITH MEMBERSHIP IN HEALTHCARE ASSOCIATIONS AND RETENTION OF PROFESSIONAL LOBBYING FIRMS THAT WORK ON LOBBYING ISSUES AND HAVE DIRECT CONTACT WITH LEGISLATORS, GOVERNMENT OFFICIALS AND OTHER MEMBERS OF LEGISLATIVE INFLUENCE. ISSUES THAT ARE ADDRESSED INCLUDE DISPROPORTIONATE SHARE HOSPITAL FUNDING, BECAUSE A HIGH PERCENTAGE OF PATIENTS CARED FOR IN THE CHS FAMILY ARE COVERED BY MEDICAID, CHILDRENS HOSPITALS GRADUATE MEDICAL EDUCATION BUDGETARY CUTS, HEALTH INFORMATION TECHNOLOGY RULES, ACCOUNTABLE CARE ORGANIZATION RULEMAKING PROCESSES, CHILDREN'S HEALTH INSURANCE PROGRAMS ESSENTIAL HEALTH BENEFITS, HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT, GOVERNMENT ACCOUNTABILITY OFFICE REPORT ON CHILDREN'S MENTAL HEALTH AND RELEVANT ACTIVITIES IN CONGRESS, PHYSICIAN SUNSHINE PAYMENT RULEMAKING, CHARITABLE GIVING TAX REFORM, AND THE AFFORDABLE CARE ACT. 6000 6000 103968 28434 75534 410633 256397 154236 0 0 0 235770 INVESTMENT IN JOINT VENTURE 2 CSV OF LIFE INSURANCE 183741 INTERCOMPANY RECEIVABLE 691336 INVESTMENT IN SUBSIDIARIES 41147015 ACCOUNTS RECEIVABLE MISC 45197 42067291 0 INSURANCE IBNR 511433 EXEC CAP APPREC ACCT (CAA) 578953 SERP (ACCRUED BENEFIT) 15371908 ACCRUED TAIL COVERAGE 551000 17013294 X ASC 740 Footnote from Consolidated Audit Report CHS recognizes any benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position. If applicable, the tax benefits recognized in the consolidated financial statements from such a position would be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. CHS does not believe its consolidated financial statements include any uncertain tax positions. Central America and the Caribbean Investments 2733396 2733396 2733396 true false true false false false X true true X X X X false true false false false false false true false MICHELLE BRENNER MD 0 200506 0 0 0 147 0 8164 0 10080 0 218897 0 0 JAMES D DAHLING 814035 0 0 0 105933 0 805578 0 39134 0 1764680 0 55424 0 DENNIS RYAN 422160 0 0 0 43874 0 293445 0 42744 0 802223 0 12753 0 KATHRYN ABSHIRE 188725 0 0 0 25414 0 39335 0 23258 0 276732 0 14194 0 DEBORAH BARNES 285988 0 0 0 18106 0 174031 0 35750 0 513875 0 5958 0 STEPHANIE CALLIOTT 319442 0 0 0 13476 0 88687 0 23098 0 444703 0 2200 0 GREGORY JONES 125194 0 11202 0 16747 0 5672 0 17913 0 176728 0 0 0 JAMES ROBINSON 107270 0 9901 0 103214 0 4874 0 12756 0 238015 0 0 0 AMY SAMPSON 238483 0 0 0 32836 0 152038 0 12729 0 436086 0 22655 0 SHERRI MATSON 310702 0 0 0 35966 0 213575 0 8597 0 568840 0 24500 0 Schedule J, Line 1 In connection with a retirement program, tax gross-up payments are provided to certain directors whose employer funded contributions are immediately taxable, in order to provide them with benefits that are tax-equivalent to benefits of participants whose contributions are not immediately taxable. SCHEDULE J, Line 4b Children's Health System sponsors a supplemental executive retirement plan ("the plan"). The plan is designed to retain executives in positions essential to the success of Children's Health System. James Dahling, Dennis Ryan, Amy Sampson, Stephanie Calliott, Sherri Matson, Kathryn Abshire and Deborah Barnes participate in the plan. Schedule J, Line 7 Officers and vice presidents may receive additional compensation based on criteria set up by the compensation committee of the board of directors. Department directors may receive additional compensation based on criteria set by management and approved by the board of directors. PART VI, A Governing Body and Management Items Part VI, Lines 6 & 7 Children's Health System, Inc. has two classes of members: 1) Class A members (i.e., the then current members in good standing of The Norfolk City Union of the King's Daughters, Inc., a Virginia non-stock not-for-profit corporation); and 2) Class B members (i.e., the then current directors on the Board of Directors of Children's Health System, Inc.). Line 7a The Class A members of Children's Health System, Inc. (i.e., the then current members in good standing of The Norfolk City Union of the King's Daughters, Inc., a Virginia non-stock not-for-profit corporation) elect one third of the elected directors of Children's Health System, Inc. The Class B members of Children's Health System, Inc. (i.e., the then current directors on the Board of Directors of Children's Health System, Inc.) elect two thirds of the elected directors of Children's Health System, Inc. Line 7b The following decisions of the Board of Directors of Children's Health System, Inc. are subject to approval by the Class A and Class B members of Children's Health System, Inc.: 1) any amendments to the Articles of Incorporation of the corporation; and 2) any proposed merger or consolidation of the corporation, or any sale, lease, exchange, mortgage, pledge or other disposition of all, or substantially all, of the property and assets of the corporation. Part VI, LINE 11 The 990 is prepared using the annual financial statements that are reviewed by the board and audited annually as a part of the consolidated financial statements of Children's Health System, Inc. Upon completion of the draft of the return, a detail review is performed by several members of staff and management. Prior to filing with the IRS, the board is provided a copy to review. PART VI Policies and Disclosure Items Part V1, B, Conflict Policy Considerations CHS conflict of interest policy includes officers, members of the Board of Directors and Board Committees, key employees, all other employees, Professional Staff and substantial donors. Annually, a questionnaire is distributed and collected from officers, members of the Board of Directors and Board committees and key employees. Responses to the questionnaires are reviewed by the Legal and Finance Departments. For known conflicts, the person involved recuses himself or herself from deliberations regarding the transaction. Violations of the Conflicts of Interest Policy are reported to the CHS Board Chair or the CHS Compliance Officer, as applicable, and may require corrective action up to and including termination of employment. Compensation Process Considerations An Independent compensation consultant approved and retained by the Compensation Committee of the Board annually, usually in April, provides education and presents to the full Board comparative salaries and salary ranges from a database comprised of Children's Hospitals and other applicable hospitals for officers & executives for the Board to review. The Compensation Committee with the aid of the consultant reviews and makes decisions as to executive salaries of CHS and its subsidiaries. Those salary changes and approvals are documented by minutes maintained by the Compensation Committee and signed by the Chairman of the Board. Part VI, C, Line 19 Financial statements (part of the consolidated financial statements of Children's Health System, Inc.) along with governing documents of the organization including the conflict of interest policy are available to the public through direct inquiry and request. CHILDREN'S HOSPITAL OF THE KING'S DAUGHT 601 Childrens Lane Norfolk VA 23507 540506321 Healthcare VA 501(C)(3) 3 NA true CHILDREN'S HEALTH FOUNDATION INC 601 Childrens Lane Norfolk VA 23507 541278865 Fundraising VA 501(C)(3) 11c NA true NORFOLK CITY UNION OF THE KING'S DAUGHTE 601 Childrens Lane Norfolk VA 23507 541283946 Charity Promo VA 501(C)(3) 7 NA false CHILDREN'S SURGICAL SPECIALTY GROUP INC 601 Childrens Lane Norfolk VA 23507 311610834 Healthcare VA NA C Corp 14260101 2606625 1.00000 true CHILDREN'S MEDICAL GROUP INC 601 CHILDRENS LANE NORFOLK VA 23507 541778786 Healthcare VA NA C Corp 61412740 10870987 1.00000 true CMG OF NORTH CAROLINA INC 601 CHILDRENS LANE NORFOLK VA 23507 561960102 Healthcare NC NA C Corp 2887414 998858 1.00000 true CHILDREN'S HEALTH SYSTEM INSURANCE LTD 4TH FLOOR 41 CEDAR AVENUE HAMILTON BD HM12 Insurance BD NA C Corp 628691 3766054 1.00000 true false false false true false false false false false true false false false false false false true true false CHS CORPORATE SUPPORT FOR SUBSIDIARY CHKD q 11687454 BOOK VALUE CHS CORPORATE SUPPORT FOR SUBSIDIARY CSSG q 552370 BOOK VALUE INTERCOMPANY RECEIVABLE FROM CHKD d 648413 BOOK VALUE TRANSFER OF CASH TO CHSIL r 628249 BOOK VALUE