2012-05-15T14:02:33-04:00 2011-06-30 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2010-07-01 330612565 CRC Real Estate Corporation CRCR 7149973000 455 S Main Street Orange CA 928683874 KERRI RUPPERT SCHILLER 2012-05-11 2139724000 2010 2016-02-24 21:20:13Z kimberly c cripe 455 S MAIN STREET Orange CA 928683874 5121937 false X WWW.CHOC.ORG X 1994 CA TO HOLD, MAINTAIN AND OPERATE A COMMERCIAL MEDICAL OFFICE BUILDING NEAR THE PRINCIPAL OFFICES OF CHILDREN'S HEALTHCARE OF CALIFORNIA (CHC) AND ITS AFFILIATES. 5 4 0 0 0 0 0 0 2187092 2371091 3829 5635 1085927 838156 3276848 3214882 500000 2400000 0 0 0 0 0 0 0 1927263 2093762 2427263 4493762 849585 -1278880 34478914 33134510 2143019 2077495 32335895 31057015 X TO HOLD, MAINTAIN AND OPERATE COMMERCIAL BUILDINGS NEAR THE PRINCIPAL OFFICES OF CHILDREN'S HEALTHCARE OF CALIFORNIA (CHC) AND ITS AFFILIATES. ALL NET FUNDS DERIVED BY THIS ORGANIZATION FROM ITS OPERATIONS WILL BE TRANSFERRED TO OR WILL BE AVAILABLE FOR TRANSFER TO CHC, THE EXEMPT PARENT AND SOLE CORPORATE MEMBER OF CRC REAL ESTATE CORPORATION. false false 4365068 2400000 2371091 CHOC COMMERCE BUILDING HOUSES HOSPITAL ADMINISTRATIVE FUNCTIONS INCLUDING ADMINISTRATION, MEDICAL STAFF, FINANCE, HUMAN RESOURCES, QUALITY, BUSINESS OFFICE, AND INFORMATION SYSTEMS DEPARTMENTS. It also houses some clinical departments as well as physician practices that support Children's Hospital of Orange County. 4365068 true false false false false false false false false true false false false false true false true false false false 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 false true 0 0 0 false false false false false false false false false false X 5 4 false false false false true true true true true false false true true true true true true false false false CA X DONALD NOBLE 7149973000 455 S MAIN STREET ORANGE CA 928683874 X KIMBERLY C CRIPE 1.0 X X 0 1049159 73291 MARK STEVENS 0.5 X X 0 0 0 JANET T DAVIDSON 0.5 X 0 0 0 WILLIAM GURTNER 0.0 X 0 0 0 MARSHALL ROWEN MD 0.5 X X 0 0 0 KERRI RUPPERT SCHILLER 2.0 X 0 563558 99342 0 1612717 172633 0 false true false PACWEST SECURITY SVCS 3303 HARBOR BLVD SUITE A-103 COSTA MESA CA 92626 SECURITY 175917 BANK OF AMERICA LEASING CAPITAL PO BOX 100918 ATLANTA GA 30384 mortgage bank 268117 ABM JANITORIAL SOUTHWEST LOCKBOX 53120 LOS ANGELES CA 90074 JANITORIAL 209452 PACIFIC COAST COMMERCIAL REAL ESTAT 41 CORPORATE PARK SUITE 230 IRVINE CA 92606 REAL ESTATE SERVICES 509502 4 0 RENTAL-AFFILIATES 531120 2371091 2371091 2371091 5635 5635 0 0 2570760 1907055 663705 663705 663705 0 0 0 0 PARKING FEES 812930 174451 174451 174451 3214882 2371091 0 843791 2400000 2400000 0 0 0 0 0 0 0 0 0 365395 365395 2114 2114 0 0 0 0 109632 98230 11402 0 7452 7452 0 0 560836 502509 58327 900 900 0 489 489 48010 48010 0 846426 846426 21063 21063 SUPPLIES 37487 37487 EQUIPMENT RENTAL & MAINTENANCE 74616 74616 OTHER EXPENSES 19342 19342 4493762 4365068 128694 0 300 300 2204986 1892160 279 1524 25200 30199 39314498 8569360 31711855 30745138 536294 465189 34478914 33134510 340719 424317 92817 120074 1709483 1533104 2143019 2077495 X 32335895 31057015 32335895 31057015 34478914 33134510 -1278880 X false true true X false X X X false false false CHILDREN'S HEALTHCARE OF CALIFORNIA 330265266 07 true 3647336 1 3647336 CRC REAL ESTATE CORPORATION PROVIDED OR PURCHASED FOR THE BENEFIT OF CHILDREN'S HEALTHCARE OF CALIFORNIA VARIOUS SERVICES AND FACILITIES. THE AMOUNT LISTED BELOW IS THE TOTAL FUNCTIONAL EXPENSES (PART IX, LINE 25) LESS DEPRECIATION (PART IX LINE 22), A NON-CASH EXPENSE. SEE FORM 990, PART IX FOR FURTHER DETAILS. 4076884 4076884 30768033 5922107 24845926 3849966 2647253 1202713 619615 0 619615 30745138 0 0 3214882 4493762 -1278880 -1278880 5121937 1907055 1907055 3214882 3214882 6400817 1907055 1907055 4493762 4493762 ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER ASC 740 PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. other revenue on books but not on return part xii, line 2d rental expenses reclass - $1,907,055 other expenses on books but not on return part xiii, line 2d rental expenses reclass - $1,907,055 As required by the Form 990 instructions, expenses related to rental income on part VIII line 6a are reclassed from functional expenses to part VIII Line 6b. true CHILDREN'S HEALTHCARE OF CALIFORNIA 455 S MAIN STREET ORANGE CA 928683874 330265266 501(c)(3) 2400000 0 N/A N/A operations 1 0 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS - Part I, line 2 CRC TRANSFERS FUNDS TO CHILDREN'S HEALTHCARE OF CALIFORNIA (CHC), ITS SOLE CORPORATE MEMBER, PURSUANT TO THE BYLAWS OF THE CORPORATION. CRC IS REQUIRED TO MAINTAIN SUFFICIENT FUNDS FOR THE WORKING CAPITAL IN THE UNRESTRICTED FUND (AND IN ACCORDANCE WITH ITS ANNUAL APPROVED CAPITAL AND OPERATING BUDGETS). false true false false false false false false false KIMBERLY C CRIPE 0 710811 0 169688 0 168660 0 54579 0 18712 0 1122450 0 0 KERRI RUPPERT SCHILLER 0 419474 0 80404 0 63680 0 80630 0 18712 0 662900 0 0 COMPENSATION FROM AN AFFILIATED ORGANIZATION PART I, LINE 4A KIMBERLY C. CRIPE AND KERRI RUPPERT SCHILLER ARE COMPENSATED THROUGH CHILDREN'S HEALTHCARE OF CALIFORNIA, A RELATED ORGANIZATION AND ARE LISTED ON THE 990 PART VII AND SCHEDULE J. MS. CRIPE AND MS. SCHILLER PARTICIPATE IN A SEPARATION ARRANGEMENT THAT PROVIDES FOR A PORTION OF THE EMPLOYEE'S ANNUAL SALARY BASED ON THEIR POSITION IN THE ORGANIZATION. FOR THE SENIOR EXECUTIVE LEVEL, THE AMOUNT IS BASED ON YEARS OF SERVICE UP TO A MAXIMUM NUMBER OF MONTHS. UNPAID SEVERANCE UNDER THE SEPARATION AGREEMENTS FOR CURRENT KEY EMPLOYEES WERE REPORTED AT THEIR FULL VALUE IN A PREVIOUS TAX YEAR. COMPENSATION OF TOP MANAGEMENT OFFICER PART 1, LINE 3 THE ORGANIZATION RELIED ON A RELATED ORGANIZATION TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION. THE FOLLOWING METHODS WERE USED: COMPENSATION COMMITTEE INDEPENDENT COMPENSATION CONSULTANT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PART I, LINE 4B Children's Hospital of Orange County (CHOC or the Company) established a nonqualified deferred compensation plan effective January 1, 2010 in which certain individuals listed on the form 990, Part VII and Schedule J are participants. Under the established Supplemental Executive Retirement Plan (the Plan) for each Plan year that begins prior to the participant's cash date, CHOC shall create a new SERP account on its books for the Participant and shall credit to such account at times specified. The participants of the plan are general creditors of the company. The participant's SERP account shall be utilized solely as a device for the measurement and determination of the amounts to be paid to the participant under this plan. The participant is entitled to his/her SERP benefit amount upon the earliest of (1) remaining employed with the Company to the third anniversary of the first day of the Plan Year for which the SERP account was created; (2) remaining employed with the Company to the Participant's 60th birthday; (3) remaining employed with the Company to the date the Participant has both attained at least age 55 and has completed at least 10 years of service; (4) disability; (5) involuntary separation from service without reasonable cause; (6) voluntary separation from service for good reason or (7) death. The following individual received payments from the Plan during calendar year 2010: Ms. Cripe ($100,765). As stated in previous filings, in December 2008, the CHOC Executive Compensation Committee dissolved the previous non-qualified retirement plan and all assets were disbursed involuntarily to the participants. The following individuals listed on Schedule J received payments from the dissolution of the plan in calendar 2010, which are included as a component of the amount reported on Schedule J, Part II, column C: Ms. Schiller ($11,923). COMPENSATION FOOTNOTES KIMBERLY CRIPE IS COMPENSATED THROUGH CHILDREN'S HEALHCARE OF CALIFORNIA (CHC), HOWEVER, IN ADDITION TO HER RESPONSIBILITIES FOR CHC, SHE ALSO SERVES AS AN OFFICER OF CHILDREN'S HOSPITAL OF ORANGE COUNTY, CHOC FOUNDATION, CHOCO REALTY CORPORATION, CRC REAL ESTATE CORPORATION AND CHILDREN'S HOSPITAL AT MISSION (ALL 501(C)(3)affiliates). KERRI RUPPERT SCHILLER IS COMPENSATED THROUGH CHILDREN'S HEALTHCARE OF CALIFORNIA (CHC), HOWEVER, IN ADDITION TO THE RESPONSIBILITIES FOR CHC, SHE ALSO SERVES AS AN OFFICER OF CHILDREN'S HOSPITAL OF ORANGE COUNTY, CHOC FOUNDATION, CHOCO REALTY CORPORATION, CRC REAL ESTATE CORPORATION AND CHILDREN'S HOSPITAL AT MISSION (ALL 501(C)(3) AFFILIATES). members or stockholders Form 990, Part VI, Section A, Line 6 The sole member of CRC Real Estate Corporation (CRC) IS Children's HealthCare of California (CHC). persons who may elect members of the governing body Form 990, Part VI, Section A, Line 7a Directors of CRC (except the President) shall be appointed annually by the Member, based on the nomination(s) provided by CRC REAL ESTATE CORPORATION'S BOARD OF DIRECTORS. the governing body's decisions subject to approval Form 990, Part VI, Section A, Line 7b The approval of the Member shall be required with respect to any of the following actions: (1) Changing the purposes and powers of CRC; (2) Obligating CRC to undertake any capital expenditure in excess of $3,000,000; (3) Adopting CRC's annual operating and capital budgets; (4) Buying, selling, leasing, mortgaging, pledging, or otherwise hypothecating any real property; (5) Incurring any indebtedness in excess of $3,000,000; (6) Obligating CRC to act as guarantor with respect to any debt of any person or other entity; (7) Accepting any donation which is conditioned upon CRC's undertaking any capital expenditure in excess of $2,000,000 or any unbudgeted operating expeniture in excess of $2,000,000; (8) Entering into any contract (other than a lease of real property in which CRC is the landlord) which involves any of the following: (a) any financial obligation on the part of CRC in an amount in excess of $3,000,000, (b) any purpose or activity which is outside the scope of CRC's ordinary course of business, or (c) a term in excess of five years (unless the contract is terminable at will); (9) involving CRC in any merger, acquisition, corporate restructuring, or formal affiliation; (10) Involving CRC as a member, shareholder, or partner in any new corporation, partnership, or other legal entity; (11) Dissolving CRC; (12) Entering into any transaction involving the sale, lease, conveyance, exchange, transfer or other disposition of all or substantially all of CRC's assets; (13) Amending CRC's articles of Incorporation; (14) Adopting new bylaws or amending existing bylaws, in the event that such action would affect any of the Member's rights under the bylaws or as provided by applicable law. PROCESS OF REVIEW Form 990, Part VI, Section A, Line 11A Prior to filing, the tax return and related schedules are provided to the CHC Executive compensation Committee, an empowered Board committee delegated with this authority. The Chief Financial Officer reviews the report with the committee prior to filing the final return. Prior to the filing of the Form 990 with the Internal Revenue Service, a complete copy of the final Form 990 is also sent electronically to all Board members via Director's Desk, a secure web site that provides a confidential and secure access for all Board materials to our Board members. The Form 990 is also a scheduled agenda item at the April 2012 Board of Directors meeting. MONITORING AND ENFORCING COMPLIANCE OF CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C The Compliance Officer is charged with monitoring proposed or ongoing transactions for conflicts of interest and addressing any potential or actual conflicts. Pursuant to the conflicts of interest policy, an annual conflict of interest questionnaire, aimed at determining any family and business relationships and transactions or other transactions that may pose a potential conflict, is distributed to all covered persons (i.e., board members, officers and executive leadership). Covered persons are required to disclose real or potential conflicts at the time when such conflicts arise. When an individual becomes a covered person and annually thereafter, each covered person is required to sign a statement affirming that he/she: (1)has received a copy of the Conflicts of Interest Policy and understands said policy; (2)has read the policy and understands said policy; and (3)agrees to comply with all requirements of the policy, including completing the conflicts of interest questionnaire. The completed questionnaires are reviewed by the Compliance Officer and any persons with actual or potential conflicts are contacted via written communication. The procedures for addressing any conflict of interest may include but are not limited to the following: (1)the conflicting interest is fully disclosed to the Board of Directors; (2)the interested person responds to factual questions related to the conflict, the substance of the transaction or the arrangement being considered; (3)the person with the conflict of interest is excluded from any discussion or approval of such transaction; (4)if applicable alternatives to the proposed transaction are investigated, competitive bids or comparable valuations are obtained; and (5)the transaction or action must be approved by a majority of disinterested persons. PROCESS OF DETERMINING COMPENSATION OF THE CEO AND OTHER OFFICERS FORM 990, PART VI, SECTION B, LINE 15 The key employees listed on Schedule J, Part II, are employees of Children's HealthCare of California (CHC) and are compensated by CHC. An independent Board committee of the Organization charged with the duties of the Compensation committee, whose members are disinterested and independent, is in place with a written compensation committee charter. This Committee annually retains an independent healthcare compensation firm to provide relevant comparability data and other compensation studies. The CEO and executive management salaries and incentives, as well as overall compensation philosophy and policies, are discussed with the independent consultant representatives and the compensation committee members, in person, in executive sessions with no staff members present. All comparative salary data is well documented and there are minutes from these meetings that document the members present and voting, the comparative data used and the deliberations and decisions of the committee. DISCLOSURE COPY Form 990, Part VI, Section C, Line 19 While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, the organization makes its financial statements available upon request. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:KIMBERLY C. CRIPE TITLE:DIRECTOR / PRESIDENT HOURS:39 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARK STEVENS TITLE:DIRECTOR / SECRETARY HOURS:7 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JANET T. DAVIDSON TITLE:DIRECTOR HOURS:6 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:WILLIAM GURTNER TITLE:DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARSHALL ROWEN, M.D. TITLE:DIRECTOR / CHAIR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:KERRI RUPPERT SCHILLER TITLE:CFO/ASSISTANT SECRETARY HOURS:38 CHILDREN'S HEALTHCARE OF CALIFORNIA(CHC) 455 S MAIN STREET ORANGE CA 92868 330265266 health care CA 501(C)(3) 7 NA CHILDREN'S HOSPITAL OF ORANGE COUNTY 455 S MAIN STREET ORANGE CA 92868 952321786 health care CA 501(C)(3) 3 CHC CHILDREN'S HOSPITAL AT MISSION 455 S MAIN STREET ORANGE CA 92868 330528802 health care CA 501(C)(3) 3 CHC CHOC FOUNDATION 455 S MAIN STREET ORANGE CA 92868 956097416 fund raising CA 501(C)(3) 7 CHC CHOCO REALTY CORPORATION 455 S MAIN STREET ORANGE CA 92868 330011853 real estate CA 501(C)(3) 11a CHC CHOC THRIFT STORES INC 455 S MAIN STREET ORANGE CA 92868 330266422 FUND RAISING CA 501(C)(3) 9 CHC false true false false false false false false true false false false false false false false false false