Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Children's Healthcare of Atlanta Inc
Employer identification number
58-2367819
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
No
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
No
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
No
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
(1)
EGLESTON CHILDREN'S HOSPITAL AT EMORY UNIVERSITY INC
580572412
03
Yes
Yes
Yes
0
(2)
SCOTTISH RITE CHILDREN'S MEDICAL CENTER INC
580572465
03
Yes
Yes
Yes
0
(3)
EGLESTON AFFILIATED SERVICES INC
582147112
03
Yes
Yes
Yes
0
(4)
EGLESTON PEDIATRIC GROUP INC
582201217
03
Yes
Yes
Yes
0
(5)
HSOC INC
203962330
03
Yes
Yes
Yes
0
(6)
MARCUS AUTISM CENTER INC
262809380
09
Yes
Yes
Yes
0
(7)
CHILDREN'S HEALTHCARE OF ATLANTA FOUNDATION INC
581710601
07
Yes
Yes
Yes
0
Total
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
CHILDREN'S HEALTHCARE OF ATLANTA, INC. SERVES AS THE CORPORATE PARENT OF A MULTI-HOSPITAL PEDIATRIC HEALTH SYSTEM AND SUPPORTS THE EXEMPT MEMBERS OF THE SYSTEM THROUGH OVERALL MANAGEMENT OF ADMINISTRATIVE FUNCTIONS SUCH AS FINANCE AND ACCOUNTING, STRATEGIC PLANNING, HUMAN RESOURCES, INVESTMENT MANAGEMENT AND RELATED FUNCTIONS. MANY OF THESE COSTS ARE BORNE DIRECTLY BY THE PARENT RATHER THAN ALLOCATED TO THE VARIOUS SUPPORTED ORGANIZATIONS. FOR 2010, THE SALARY, BENEFIT, INVESTMENT MANAGEMENT AND OTHER COSTS INCURRED DIRECTLY BY PARENT TO MANAGE THE SYSTEM, WHICH CONSTITUTE INDIRECT SUPPORT OF THE SUPPORTED ORGANIZATIONS, TOTAL $14,883,073.
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Children's Healthcare of Atlanta Inc
Employer identification number
58-2367819
Identifier
Return Reference
Explanation
Program Service Accomplishments
Form 990, Part III, Question 4
CHILDREN'S HEALTHCARE OF ATLANTA, INC. (CHILDREN'S) SERVES AS THE CORPORATE PARENT OF, AND IS AN INTEGRAL PART OF, THE EXEMPT HEALTHCARE SYSTEM WHOSE PROGRAM SERVICE ACCOMPLISHMENTS ARE DESCRIBED BELOW. CHILDREN'S IS A PREMIER CIVIC ASSET, SERVING THE ATLANTA METROPOLITAN AREA, THE ENTIRE STATE OF GEORGIA AND THE UNITED STATES. CHILDREN'S IS THE LARGEST PEDIATRIC PROVIDER IN THE STATE CARING FOR CHILDREN FROM ALL 159 GEORGIA COUNTIES IN 2010. CHILDREN'S, ONE OF THE LEADING PEDIATRIC HEALTHCARE SYSTEMS IN THE COUNTRY, IS A NOT-FOR-PROFIT ORGANIZATION THAT BENEFITS FROM THE GENEROUS PHILANTHROPIC AND VOLUNTEER SUPPORT OF OUR COMMUNITY. OPERATING THREE HOSPITALS (CHILDREN'S AT EGLESTON, CHILDREN'S AT HUGHES SPALDING AND CHILDREN'S AT SCOTTISH RITE) AND 17 NEIGHBORHOOD LOCATIONS (INCLUDING MARCUS AUTISM CENTER AND FIVE IMMEDIATE CARE CENTERS). WITH MORE THAN HALF A MILLION PATIENT VISITS ANNUALLY, CHILDREN'S IS RECOGNIZED FOR EXCELLENCE IN CANCER, CARDIAC AND ORTHOPAEDICS AND OFFERS ACCESS TO MORE THAN 30 PEDIATRIC SPECIALTIES. CHILDREN'S IS RANKED ONE OF THE TOP PEDIATRIC HOSPITALS NATIONWIDE BY U.S. NEWS & WORLD REPORT AND ALSO HAS BEEN NAMED ONE OF THE "100 BEST COMPANIES TO WORK FOR" BY FORTUNE MAGAZINE. THE PEDIATRIC POPULATION IN METRO ATLANTA IS EXPECTED TO INCREASE BY 144,000 DURING THE NEXT FIVE YEARS, REACHING 1.7 MILLION BY 2016. THE MISSION VISION, VALUES AND EMPLOYEE PROMISE OF CHILDREN'S WERE CREATED THROUGH AN IN-DEPTH PROCESS INVOLVING EMPLOYEES, PHYSICIANS, VOLUNTEERS AND BOARD MEMBERS. IN 2010, THE THREE HOSPITALS OPERATED BY CHILDREN'S HEALTHCARE OF ATLANTA, INC. PROVIDED 520 STAFFED BEDS AND MANAGED 740,886 PATIENT VISITS, 314,737 UNIQUE PATIENTS, 25,067 HOSPITAL ADMISSIONS, 141,501 INPATIENT DAYS, 709,145 OUTPATIENT VISITS, 38,868 SURGICAL PROCEDURES (INPATIENT AND OUTPATIENT), 195,495 EMERGENCY DEPARTMENT VISITS, 111,067 IMMEDIATE CARE CENTER VISITS AND 49,226 PRIMARY CARE VISITS. CHILDREN'S IS ALSO THE LARGEST MEDICAID PROVIDER IN THE STATE OF GEORGIA, SERVING 8 OUT OF 10 PEDIATRIC INPATIENT MEDICAID CASES IN ATLANTA AND 4 OUT OF 10 CASES STATEWIDE. CHILDREN'S IS COMMITTED TO PROVIDING MEDICALLY NEEDED HEALTHCARE TO THE CHILDREN OF GEORGIA. STATEWIDE, 44% OF GEORGIA'S CHILDREN ARE ENROLLED IN MEDICAID OR PEACHCARE AND 13% ARE UNINSURED. EACH YEAR, CHILDREN'S PROVIDES ABOUT $90 MILLION OF CARE FOR WHICH WE DO NOT GET PAID. IN ADDITION, CHILDREN'S INVESTS IN PEDIATRIC RESEARCH, TEACHING AND CHILD WELLNESS INITIATIVES, FOR WHICH WE ALSO DO NOT GET PAID. THE TOTAL COMMUNITY BENEFIT PROVIDED BY CHILDREN'S IN 2010 WAS ABOUT $123 MILLION. CHILDREN'S SERVES AS THE PEDIATRIC PHYSICIAN TEACHING SITE FOR EMORY UNIVERSITY SCHOOL OF MEDICINE AND MOREHOUSE SCHOOL OF MEDICINE. CHILDREN'S TAKES THE LEAD IN TRAINING THE PEDIATRICIANS OF TOMORROW AND INCREASED ITS TRAINING TO 115 RESIDENTS AND 97 FELLOWS IN 2010. NEW PHYSICIANS ARE ENCOURAGED TO PARTICIPATE IN OUR FELLOWSHIP PROGRAMS, WHICH ARE AVAILABLE IN A VARIETY OF SPECIALTIES. CHILDREN'S ALSO TRAINS OTHER PEDIATRIC HEALTHCARE PROFESSIONALS, INCLUDING NURSES, EMERGENCY MEDICAL TECHNICIANS, PARAMEDICS AND PSYCHOSOCIAL EXPERTS. CHILDREN'S OFFERS A WIDE VARIETY OF TRAINING OPPORTUNITIES TO OTHER PROFESSIONALS WHO WORK WITH CHILDREN, INCLUDING PROGRAMS FOR LAW ENFORCEMENT AGENCIES, SCHOOL NURSES, COACHES AND TEACHERS. CHILDREN'S BELIEVES THAT TODAY'S MEDICAL DISCOVERIES COULD SAVE THE LIFE OF A CHILD TOMORROW. RESEARCH IS A CORNERSTONE OF THE CHILDREN'S HEALTHCARE OF ATLANTA MISSION. WE ARE COMMITTED TO ADVANCEMENTS IN PEDIATRIC MEDICINE AND FINDING ANSWERS TO PERPLEXING MEDICAL CONDITIONS, WORKING WITH PARTNERS SUCH AS EMORY UNIVERSITY SCHOOL OF MEDICINE, GEORGIA INSTITUTE OF TECHNOLOGY AND MOREHOUSE SCHOOL OF MEDICINE. IN 2010, OUR RESEARCHERS INITIATED MORE THAN 600 STUDIES IN 30 SPECIALTY AREAS. AS PART OF OUR COMMUNITY HEALTH RESEARCH COLLABORATION WITH EMORY UNIVERSITY AND GEORGIA TECH, WE WORKED TO DEVELOP NEW DRUGS AND TREATMENT TECHNIQUES-LIKE A NEW CONTINUOUS RENAL REPLACEMENT THERAPY DEVICE THAT IS DESIGNED SPECIFICALLY WITH KIDS IN MIND. IT CAN BE USED ACCURATELY ON A 6-POUND CHILD, ALL THE WAY UP TO A FOOTBALL LINEBACKER. AMONG OTHER THINGS, WE ARE WORKING ON TREATMENTS FOR AUTISM, BRAIN TUMORS, CARDIAC PROBLEMS AND SICKLE CELL DISEASE; GROWING BONE; AND USING CELL PHONES TO ENHANCE MEMORY AND ORGANIZATION FOLLOWING TRAUMATIC BRAIN INJURY. OUR 14 RESEARCH FOCUS AREAS ARE: AUTISM, CARDIOVASCULAR BIOLOGY, CLINICAL AND TRANSLATIONAL RESEARCH, CLINICAL OUTCOMES AND PUBLIC HEALTH, CYSTIC FIBROSIS, DEVELOPMENTAL LUNG BIOLOGY, DRUG DISCOVERY, ENDOTHELIAL BIOLOGY, HEMATOLOGY AND ONCOLOGY, NEUROSCIENCES, IMMUNOLOGY AND VACCINES, PEDIATRIC HEALTHCARE TECHNOLOGY, PEDIATRIC NANOMEDICINE AND TRANSPLANT IMMUNOLOGY. OUR CHILD PROTECTION CENTER WORKS WITH LAW ENFORCEMENT, THE DIVISION OF FAMILY AND CHILDREN SERVICES (DFCS) AND CHILD ADVOCACY AGENCIES TO IDENTIFY, TREAT AND PREVENT CHILD ABUSE AND NEGLECT. IN 2010, THROUGH THE CENTER, WE TRAINED MORE THAN 2,200 PROFESSIONALS ABOUT HOW TO RECOGNIZE, REPORT AND PREVENT CHILD ABUSE IN 2010. THOSE TRAINED INCLUDED MEDICAL PERSONNEL, LAW ENFORCEMENT, CHILD ADVOCATES, SCHOOL STAFF, SOCIAL WORKERS AND MENTAL HEALTH PRACTITIONERS. MANY SCHOOLS LACK THE PERSONNEL AND RESOURCES TO MEET THE NEEDS OF CHILDREN WITH CHRONIC AND ACUTE HEALTH ISSUES, AND SCHOOL NURSES AND ADDITIONAL CARETAKERS RELY ON EDUCATION FROM THIS PROGRAM TO HELP. IN 2010, CHILDREN'S KOHL'S SCHOOL NURSE LIAISON/CONSULTANT PROGRAM TEAM ASSISTED WITH SCHOOL RE-ENTRY FOR 614 CHILDREN FACING COMPLEX HEALTH ISSUES AFTER HOSPITALIZATION AT CHILDREN'S. THE TEAM ALSO TRAINED 1,505 SCHOOL PROFESSIONALS IN CURRENT NURSING PRACTICES FOR IMMUNIZATION, TUBERCULOSIS MANAGEMENT IN THE SCHOOL SETTING, CHILD ABUSE RECOGNITION AND REPORTING, AND MANAGEMENT OF CHILDREN WITH CYSTIC FIBROSIS. IN ADDITION, THE TEAM CONSULTED ON 1,189 QUESTIONS FROM GEORGIA SCHOOL NURSES THROUGHOUT THE STATE. CHILDREN'S SERVES AS THE LEAD AGENCY FOR SAFE KIDS GEORGIA, A STATEWIDE NETWORK FOR PREVENTING UNINTENTIONAL INJURIES AMONG CHILDREN. THESE TYPES OF INJURIES ARE THE NO. 1 CAUSE OF DEATH FOR CHILDREN FROM BIRTH TO AGE 14. IN 2010, SAFE KIDS GEORGIA-THROUGH ITS 25 LOCAL COALITIONS ACROSS 50 COUNTIES-DISTRIBUTED 139,000 EDUCATIONAL MATERIALS TO MORE THAN 213,000 PEOPLE, INCLUDING 51 PERCENT OF GEORGIA'S CHILDREN. SAFE KIDS GEORGIA DISTRIBUTED NEARLY 32,000 SAFETY DEVICES TO RESIDENTS THROUGHOUT THE STATE, INCLUDING CAR AND BOOSTER SEATS, BIKE HELMETS, SMOKE AND CARBON MONOXIDE DETECTORS, GUN LOCKS AND PERSONAL FLOTATION DEVICES. THROUGH THE CONDUCT OF THESE ACTIVITIES, CHILDREN'S HEALTHCARE OF ATLANTA, INC. SEEKS TO TRANSFORM PEDIATRIC HEALTHCARE AND BE A LEADING VOICE FOR THE HEALTH OF GEORGIA'S CHILDREN.
Describe the Process Used by Management &/or Governing Body to Review 990
Form 990, Part VI, Question 11a
THE ORGANIZATION'S FORM 990 IS REVIEWED IN DETAIL BY THE MEMBERS OF THE AUDIT AND FINANCE COMMITEES, AFTER WHICH THE ENTIRE BOARD OF DIRECTORS IS PROVIDED A COPY PRIOR TO FINAL APPROVAL AND FILING.
Description of Process to Monitor Transactions for Conflicts of Interest
Form 990, Part VI, Question 12c
Children's Board of Trustees adopted a conflict of interest policy that applies to an "Interested Person". An Interest Person would be every director, trustee, member of a board committee with governing board delegated powers, officer or "Key Management Employee" of a Children's organization whom has a direct or indirect financial interest. A Key Management Employee would be the chief executive officer of a Children's organization, any managers who report directly to the chief executive officer or the board of a Children's organization, any employee otherwise listed as a current or former "key employee" on the most recently filed IRS Form 990 of a Children's organization, or any other personnel so designated by the chief executive officer. In connection with any actual or possible conflict of interest, an Interested Person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors or trustees and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the Interested Person, such Interest person shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict exists. After exercising due diligence, the governing board or committee shall determine whether a) the transaction or arrangement is in the Children's organization best interest, is fair and reasonable or b) whether the Children's organization can obtain with reasonable efforts an equal or more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. The governing board of committee shall determine by a majority vote of the disinterested directors or trustees whether a) to enter into the transaction or arrangement; or b) to enter into an equal or more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest; or c) take no action. Each interest Person of a Children's organization shall annually sign a statement which affirms that such person a) has received a copy of the conflict of interest policy; b) has read and understands the policy; and c) has agreed to comply with the policy. Annually, Interested Persons will complete a questionnaire to provide information needed in connection with the Children's organization's filing of its IRS Form 990 with the Internal Revenue Service. Results of the questionnaire are reviewed by senior leadership.
Offices & Positions for Which Process was Used, & Year Process was Begun
Form 990, Part VI, Question 15a&b
Children's Board of Trustees has ultimate decision-making over Executive Compensation, and the Compensation and Benefits Committee (Committee) is responsible for program oversight and administration and for making recommendations to the Board. The Compensation and Benefits Committee is comprised of Independent Board members and charged with evaluating the total compensation package of selected employees (called "disqualified persons"). To carry out this charge, the Committee engages an independent third party executive compensation consulting firm to complete an annual assessment of the competiveness and reasonableness of the total compensation package for "disqualified persons" and other executives. Using market data provided by the third party relating to the pay, benefits and perquisites paid to functionally comparable positions in organizations comparable to Children's Healthcare of Atlanta, the Committee provides total compensation recommendations. Pay recommendations are made in December and Board approved changes, if any, are effective in January of the coming year. Incentive payouts are approved in February, for the prior year's performance, and issued in March. All Committee recommendations and Board decisions (related to Executive Compensation) are documented in the applicable meeting minutes. Executives are eligible for an annual incentive, which includes a measurement for achievement of the budgeted operating margin. These incentives are calculated as a certain percentage of the executive's base compensation approved by the compensation & benefits committee.
Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen Public
Form 990, Part VI, Question 19
THE ORGANIZATION DOES NOT MAKE ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC, IN ACCORDANCE WITH IRS GUIDELINES.
Hours Devoted to Related Organizations
Form 990, Part VII
All members of Children's Healthcare of Atlanta executive team work a minimum of 50 hours per week. The split of these hours between the parent and group returns is determined by the individual's role and responsibilities as well as the location of the individual's payroll expense. Individuals whose payroll expense is located at the parent spend 80%, or 40 hours of their work week devoted to carrying out the goals and objectives of the CHOA organization as a whole. The remaining 20% or 10 hours is devoted to specific goals and tasks associated with one or more of the organizations represented in the group return. Individuals whose payroll expense is located at the Support zone spend 80%, or 40 hours of their work week devoted to carrying out the goals and objectives of one of more of the entities represented in the group return. The remaining 20%, or 10 hours is devoted to tasks or objectives related to the CHOA organization as a whole.
Reconciliation of Net Assets
Form 990, Part XI, Line 5
Other Changes in Net Assets or Fund Balance Unrealized Gains: $69,402,681 Transfers between entities: -$30,229,072 ___________ Total Other Changes $39,173,609
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.