Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025
BCheck if applicable:
CName of organization
Children's Hospital of the King's Daughters
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
601 Childrens Lane
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Norfolk, VA23507
D Employer identification number

54-0506321
E Telephone number

G Gross receipts $ 923,129,913
F Name and address of principal officer:
AMY SAMPSON
601 Childrens Lane
Norfolk,VA23507
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.CHKD.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1961
M State of legal domicile: VA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: SEE SCHEDULE O.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 23
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 19
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 4,228
6 Total number of volunteers (estimate if necessary) ............. 6 428
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 694,099
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 380,586
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 28,452,760 19,027,723
9 Program service revenue (Part VIII, line 2g) ......... 621,558,620 769,037,056
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 12,396,777 30,045,978
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 3,422,561 2,851,393
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 665,830,718 820,962,150
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 21,295,433 20,397,894
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 341,951,907 366,797,778
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 204,214 210,435
b Total fundraising expenses (Part IX, column (D), line 25) 3,102,839    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 312,540,374 338,561,101
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 675,991,928 725,967,208
19 Revenue less expenses. Subtract line 18 from line 12....... -10,161,210 94,994,942
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 1,159,825,174 1,270,930,081
21 Total liabilities (Part X, line 26)............. 312,282,221 312,581,536
22 Net assets or fund balances. Subtract line 21 from line 20..... 847,542,953 958,348,545
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: SEE SCHEDULE O.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 637,189,797 including grants of $ 20,397,894 ) (Revenue $ 771,861,263 )
SEE SCHEDULE O.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses637,189,797
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
List of Attached Documents:
// Content
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....Click to see attachment
List of Attached Documents:
// Content
20a
Yes
 
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Click to see attachment
List of Attached Documents:
// Content
20b
Yes
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............Click to see attachment
List of Attached Documents:
// Content
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV..................... Click to see attachment
List of Attached Documents:
// Content
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
136
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
4,228
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
Yes
 
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
Yes
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
23
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
19
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
No
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
FL , GA , AL , IL , KY , MD , MA , MN , NJ , NY , NC , OK , SC , UT , VA , WI
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
Kathryn Abshire601 Childrens Lane   Norfolk,VA23507 (757) 668-7000
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Akhil Jain......................................................................
Chairman/Director
 2.0
.................
4.0 		X   X       0 0 0
(2) Amy Sampson......................................................................
President/CEO/Director
 2.0
.................
44.0 		X   X       0 2,286,148 972,272
(3) Brian Skinner......................................................................
Chair/Vice Chairman/Director
 2.0
.................
4.0 		X   X       0 0 0
(4) Kim Georges......................................................................
Secretary/Director
 2.0
.................
4.0 		X   X       0 0 0
(5) Larry Bernert......................................................................
Secretary/Director
 2.0
.................
4.0 		X   X       0 0 0
(6) Miles Leon......................................................................
Vice Chairman/Director
 2.0
.................
4.0 		X   X       0 0 0
(7) Owen Griffin......................................................................
Treasurer/Director
 2.0
.................
4.0 		X   X       0 0 0
(8) Carl St Remy MD......................................................................
Director
 1.0
.................
42.0 		X           0 852,062 44,227
(9) Elly Bradshaw Smith......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
(10) George Clarke......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
(11) John R Lawson II......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
(12) Julia Childress Beck......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
(13) Katherine Knaus......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
(14) Katrina Lesher MD......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
(15) Kevin Murphy......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
(16) Kieran Poulos......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
(17) Lemuel Lewis......................................................................
Director
 1.0
.................
2.0 		X           0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Leslie Doyle........................................................................
Director
 1.0
.......................2.0 		X           0 0 0
(19) Mark Compton........................................................................
Director
 1.0
.......................2.0 		X           0 0 0
(20) Martha Colen........................................................................
Director
 1.0
.......................2.0 		X           0 0 0
(21) Nicole Legum........................................................................
Director
 1.0
.......................2.0 		X           0 0 0
(22) Scott Nottingham MD........................................................................
Director
 1.0
.......................42.0 		X           0 412,261 43,519
(23) Susan Wynne........................................................................
Director
 1.0
.......................2.0 		X           0 0 0
(24) Taylor Priest........................................................................
Director
 1.0
.......................2.0 		X           0 0 0
(25) Kathryn Abshire........................................................................
CFO/Asst Tres./Asst Sec.
 1.0
.......................42.0 		    X       0 1,027,420 535,712
(26) Allison Silva........................................................................
VP - Ancillary Services
 40.0
.......................   		      X     626,435 0 186,962
(27) Christopher Foley........................................................................
Senior VP - Chief Clinical Operations Officer
  
.......................40.0 		      X     0 970,874 184,126
(28) Deborah Barnes........................................................................
VP - IS Operations
  
.......................40.0 		      X     0 991,934 165,374
(29) Donald Barnes........................................................................
Senior VP - Chief People Officer
  
.......................40.0 		      X     0 454,854 102,249
(30) Kimberly Day........................................................................
Senior VP - Chief Legal Officer
  
.......................40.0 		      X     0 700,226 128,648
(31) Kristi McGowin........................................................................
VP - Patient Care Services/CNO
 40.0
.......................   		      X     366,839 0 80,551
(32) Tamika Harris........................................................................
VP - Facilities & Support Services
 40.0
.......................   		      X     159,224 0 19,196
(33) Terrie Pyeatt........................................................................
VP - Finance
  
.......................40.0 		      X     0 325,155 63,821
(34) Dean Cauley........................................................................
Physician
 40.0
.......................   		        X   366,462 0 27,635
(35) John Harrington........................................................................
VP Quality/Safety & Clinical Integration
 40.0
.......................   		        X   563,278 0 126,714
(36) John Warburton........................................................................
VP - Mental Health Service Line
 40.0
.......................   		        X   480,020 0 97,450
(37) Kamil Cak........................................................................
VP - Experience of Care
 40.0
.......................   		        X   305,667 0 68,000
(38) Suzanne Brixey........................................................................
Physician
 40.0
.......................   		        X   399,736 0 17,434
(39) JOHN HARDING........................................................................
FORMER CHIEF OPERATING OFFICER
 0.0
.......................0.0 		          X 0 1,174,869 0
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 3,267,661 9,195,803 2,863,890
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 652
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CHILDREN'S SPECIALTY GROUP

P O BOX 11049
NORFOLK,VA23517 		MEDICAL 42,745,560
EASTERN VIRGINIA MED SCHOOL

P O BOX 1980
NORFOLK,VA235011980 		MEDICAL 15,114,804
COMPASS ONE

P O BOX 1022289
ATLANTA,GA30368 		CLEANING 12,000,679
AYA HEALTHCARE INC

5930 CORNERSTONE COURT W SUITE 300
SAN DIEGO,CA92121 		TEMP PERSONNEL 7,603,484
ORACLE AMERICA INC CERNER CORP

2800 ROCKCREEK PARKWAY
KANSAS CITY,MO64117 		I/T 7,055,591
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 143
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a 70,794
b Membership dues..1b  
c Fundraising events..1c 37,917
d Related organizations1d 1,333,822
e Government grants (contributions)1e 4,198,186
f All other contributions, gifts, grants, and similar amounts not included above1f 13,387,004
g Noncash contributions included in lines 1a - 1f:$ 1g 2,845,337
h Total. Add lines 1a-1f....... 19,027,723
Program Service RevenueAmt Business Code
2a PATIENT SERVICES 900099 733,520,614 733,520,614    
b OTHER RELATED SERVICES 900099 34,822,343 34,822,343    
c LAB SERVICES 621500 522,937   522,937  
d SPORTS RELATED SERVICE 900099 171,162   171,162  
e
f All other program service revenue. 0 0 0 0
g Total. Add lines 2a–2f ..... 769,037,056
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 15,082,036     15,082,036
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 844,198 8,213
b Less: rental expenses 6b 1,518,815  
c Rental income or (loss) 6c -674,617 8,213
d Net rental income or (loss)....... -666,404     -666,404
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 115,516,031 94,350
b Less: cost or other basis and sales expenses 7b 96,938,619 3,707,820
c Gain or (loss) 7c 18,577,412 -3,613,470
d Net gain or (loss)......... 14,963,942     14,963,942
8a Gross income from fundraising events (not including $ 37,917of contributions reported on line 1c). See Part IV, line 18 ....
8a 2,000
b Less: direct expenses ... 8b 2,509
c Net income or (loss) from fundraising events.. -509   -509
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a GRADUATE MEDICAL ED. 900099 3,518,306 3,518,306    
b            
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... 3,518,306
12 Total revenue. See instructions..... 820,962,150 771,861,263 694,099 29,379,065
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 20,397,894 20,397,894
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 1,307,565 899,833 407,732  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 302,222,401 275,240,006 25,100,911 1,881,484
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 9,591,778 7,890,418 1,622,961 78,399
9 Other employee benefits ....... 32,767,497 23,017,366 9,558,450 191,681
10 Payroll taxes ........... 20,908,537 18,963,416 1,796,767 148,354
11 Fees for services (non-employees):        
a Management ...... 269,614 164,613 104,595 406
b Legal ......... 10,163   10,163  
c Accounting ........... 21,000   21,000  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 210,435 210,435
f Investment management fees ...... 555,626   555,626  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 64,749,079 60,396,867 4,322,457 29,755
12 Advertising and promotion .... 360,300 74,266 270,070 15,964
13 Office expenses ....... 2,854,491 1,986,315 818,198 49,978
14 Information technology ...... 3,173,824 2,381,554 681,200 111,070
15 Royalties ..        
16 Occupancy ........... 17,320,417 15,022,305 2,284,537 13,575
17 Travel ............ 293,950 240,142 47,025 6,783
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 836,193 734,043 90,183 11,967
20 Interest ........... 5,145,577 5,112,729 32,848  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 37,118,364 33,988,048 3,086,185 44,131
23 Insurance ... 3,111,406 1,135,919 1,975,291 196
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a SUPPLIES 118,377,018 117,690,033 656,617 30,368
b EQUIP RENTAL AND MAINT. 33,661,365 30,548,979 3,020,018 92,368
c PURCHASED SERVICES 21,244,722 16,484,533 4,727,003 33,186
d UNRELATED BUSINESS INC. 25,710   25,710  
e All other expenses 29,432,282 4,820,518 24,459,025 152,739
25 Total functional expenses. Add lines 1 through 24e 725,967,208 637,189,797 85,674,572 3,102,839
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........   1  
2 Savings and temporary cash investments ......... 62,691,536 2 144,725,445
3 Pledges and grants receivable, net ...... 24,280,753 3 11,794,229
4 Accounts receivable, net ............. 148,878,969 4 177,850,116
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6 0
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............ 13,071,431 8 16,240,241
9 Prepaid expenses and deferred charges ...... 10,954,070 9 11,267,354
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 886,806,752
b Less: accumulated depreciation 10b 448,021,556 449,834,918 10c 438,785,196
11 Investments—publicly traded securities . 323,550,886 11 332,151,884
12 Investments—other securities. See Part IV, line 11 ..... 54,792,771 12 59,997,417
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 71,769,840 15 78,118,199
16 Total assets. Add lines 1 through 15 (must equal line 33)... 1,159,825,174 16 1,270,930,081
Liabilities 17 Accounts payable and accrued expenses ..... 60,250,888 17 66,422,379
18 Grants payable ...   18  
19 Deferred revenue ......... 377,385 19 788,186
20 Tax-exempt bond liabilities ......... 224,554,965 20 218,589,857
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22 0
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 27,098,983 25 26,781,114
26 Total liabilities. Add lines 17 through 25.. 312,282,221 26 312,581,536
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 796,050,815 27 907,198,024
28 Net assets with donor restrictions ........... 51,492,138 28 51,150,521
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 847,542,953 32 958,348,545
33 Total liabilities and net assets/fund balances ........ 1,159,825,174 33 1,270,930,081
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
820,962,150
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
725,967,208
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
94,994,942
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
847,542,953
5
Net unrealized gains (losses) on investments ...............
5
14,424,556
6
Donated services and use of facilities .................
6
-738,293
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
2,124,387
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
958,348,545
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

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.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
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 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 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 failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 99,087,320 88,572,506 56,544,790 28,452,760 19,027,723 291,685,099
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....           0
3 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
4 Total. Add lines 1 through 3 99,087,320 88,572,506 56,544,790 28,452,760 19,027,723 291,685,099
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) .. 0
6 Public support. Subtract line 5 from line 4. 291,685,099
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 99,087,320 88,572,506 56,544,790 28,452,760 19,027,723 291,685,099
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 7,246,160 9,745,593 14,401,256 19,159,886 15,934,447 66,487,342
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 392,485 240,510 206,714 152,320 380,586 1,372,615
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 0 0 0 0 0 0
11 Total support. Add lines 7 through 10 359,545,056
12
12
2,932,353,710
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
81.126 %
15
15
83.75 %
16a
33 1/3% support test—2024. 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 .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a 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 ..................... right arrow
17a
10%-facts-and-circumstances test—2024. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
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 ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (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 on 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 VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. 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 ....... right arrow
b
33 1/3 % support tests—2023. 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 ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
Children's Hospital of the King's Daughters
  		Employer identification number
54-0506321
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
Children's Hospital of the King's Daughters
  		Employer identification number

54-0506321
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
Children's Hospital of the King's Daughters
  		Employer identification number

54-0506321
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 30,228,626 27,987,077 26,170,544 29,093,174 25,741,292
b Contributions ... 765,320 715,998 664,247 600,675 482,624
c Net investment earnings, gains, and losses 3,306,305 2,551,123 1,852,435 -2,262,495 3,489,607
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		1,236,832 1,025,572 700,149 1,260,810 620,349
f Administrative expenses ....          
g End of year balance ...... 33,063,419 30,228,626 27,987,077 26,170,544 29,093,174
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow0 %
b
Permanent endowment right arrow100 %
c
Term endowment right arrow0 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   18,417,162 18,417,162
b Buildings ....   534,707,890 200,186,503 334,521,387
c Leasehold improvements   16,036,783 12,521,988 3,514,795
d Equipment ....   301,866,244 234,926,505 66,939,739
e Other .....   15,778,673 386,560 15,392,113
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 438,785,196
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)CONTRIBUTION/REMAINDER TRUST 5,620,599
(2)CASH SURRENDER VALUE LIFE INSURANCE 267,288
(3)INTERCOMPANY RECEIVABLES 4,235,716
(4)INVESTMENT IN SHARED HOSPITAL 313,350
(5)RIGHT OF USE ASSETS 15,115,464
(6)INSURANCE RECOVERABLE 5,079,814
(7)DERIVATIVE INSTRUMENTS ASSET 43,216,433
(8)LT - AR SETTLEMENT 4,270,000
(9)MISCELLANEOUS -465
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 78,118,199
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
Federal Income Taxes  
INSURANCE IBNR & IBNE 7,378,161
DERIVATIVE INSTRUMENTS 2,417,024
CAPITAL LEASE 0
ANNUITY PAYABLE 878,134
INTERCOMPANY LIABILITIES 26,564
ACCRUED TAIL COVERAGE 33,712
OPERATING LEASE OBLIGATIONS 16,047,519

Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 26,781,114
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1.................. 3 0
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 0
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 0
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 0
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 0
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED ACCORDING TO SPECIFIC WRITTEN REQUESTS OF THE DONOR ENDOWMENT AGREEMENT. IF NO DIRECT REQUESTS ARE MADE, FUNDS ARE USED IN ACCORDANCE WITH THE OVERALL MISSION OF THE ORGANIZATION.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote CHS RECOGNIZES ANY BENEFITS FROM AN UNCERTAINTY IN 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 ANY UNCERTAIN TAX PROVISIONS REQUIRE RECORDING IN ITS CONSOLIDATED FINANCIAL STATEMENTS.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
CHILDREN'S MIRACLE NETWORK
205 WEST 700 SOUTH
 
SALT LAKE CITY, UT84101 		CONSULTING   No 1,618,179 210,435 1,407,744
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow 1,618,179 210,435 1,407,744
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
CA, CO, CT, DC, FL, GA, AL, HI, IL, KS, KY, LA, ME, MD, MA, MI, MN, MO, NV, NJ, NY, NC, OH, OK, PA, RI, SC, TN, UT, VA, AR, WA, WV, WI
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

BREWTIFUL DAY 10/26
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
39,917
 
 
39,917

2
Less: Contributions . . . .
37,917
 
 
37,917
3 Gross income (line 1 minus
line 2) . . . . . .
2,000
0
0
2,000



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . .        
7 Food and beverages . . . 2,250     2,250
8 Entertainment . . . . 250     250
9 Other direct expenses . . . 9     9
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 2,509
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow -509
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
 
 
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
 
 

3
Noncash prizes . . . .
 
 
 
 

4
Rent/facility costs . . . .
 
 
 
 

5
Other direct expenses . . .
 
 
 
 


6

Volunteer labor . . . .
%
%
%


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
 

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) (Rev. 1-2025)
Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
Medium right arrow Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow Attach to Form 990.
Medium right arrow Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Part I
Financial Assistance and Certain Other Community Benefits at Cost
Yes
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .
1a
Yes
 
b
If "Yes," was it a written policy? ......................
1b
Yes
 
2
If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.
3
Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.
a
Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?
If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:
3a
Yes
 
b
Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate
which of the following was the family income limit for eligibility for discounted care: . . . . . . . .
3b
Yes
 
%
c
If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.
4
Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? . . . . . . . . . . . . .

4

 

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

5a

 

 
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .
5b
 
 
c
If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? . . . . . . . . . . . . .
5c
 
 
6a
Did the organization prepare a community benefit report during the tax year? . . . . . . . . .
6a
 
 
b
If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .
6b
 
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
 (a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community benefit expense (d) Direct offsetting revenue (e) Net community benefit expense (f) Percent of total expense
a Financial Assistance at cost
(from Worksheet 1) . . . 		    3,383,111   3,383,111 0.466 %
b Medicaid (from Worksheet 3, column a) . . . . .     331,581,524 354,442,843 0 0 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .         0 0 %
d Total Financial Assistance and Means-Tested Government Programs . . . . . 0 0 334,964,635 354,442,843 3,383,111 0.466 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4).     110,518,227 14,021,810 96,496,417 13.292 %
f Health professions education (from Worksheet 5) . . .     17,771,348 10,242,786 7,528,562 1.037 %
g Subsidized health services (from Worksheet 6) . . . .     80,121,529 36,226,843 43,894,686 6.046 %
h Research (from Worksheet 7) .     912,620 19,331 893,289 0.123 %
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .         0 0 %
j Total. Other Benefits . . 0 0 209,323,724 60,510,770 148,812,954 20.499 %
k Total. Add lines 7d and 7j . 0 0 544,288,359 414,953,613 152,196,065 20.965 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page
Part II
Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community building expense (d) Direct offsetting
revenue 		(e) Net community building expense (f) Percent of total expense
1 Physical improvements and housing         0 0 %
2 Economic development         0 0 %
3 Community support         0 0 %
4 Environmental improvements         0 0 %
5 Leadership development and
training for community members		         0 0 %
6 Coalition building         0 0 %
7 Community health improvement advocacy         0 0 %
8 Workforce development         0 0 %
9 Other         0 0 %
10 Total 0 0 0 0 0 0 %
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................
1
 
No
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
27,357,302
3
Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......
3
11,107,702
4
Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.
Section B. Medicare
5
Enter total revenue received from Medicare (including DSH and IME).....
5
2,026,430
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
5,199,974
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-3,173,544
8
Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
Yes
 
b
If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year
contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI .........................

9b

Yes

 
Part IV
Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)
(a) Name of entity (b) Description of primary
activity of entity 		(c) Organization's
profit % or stock
ownership % 		(d) Officers, directors,
trustees, or key
employees' profit %
or stock ownership % 		(e) Physicians'
profit % or stock
ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page
Part VFacility Information
Section A. Hospital Facilities
(list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?3Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility) 		Licensed Hospital General Medical and Surgical Children's Hospital Teaching Hospital Critical Access Hospital Research Facility ER-24Hours ER-Other Other (describe) Facility reporting group
2 CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS
601 CHILDRENS LANE
NORFOLK,VA23507
H1843 		X X X X   X X   MEDICAID DSH HOSPITAL A
1 CHKD HEALTH AND SURGERY CENTER
2021 CONCERT DRIVE
VIRGINIA BEACH,VA23456
OH713 		X               OUTPATIENT SURGICAL HOSPITAL A
3 CHKD HEALTH AND SURGERY CENTER
11783 ROCK LANDING DRIVE
NEWPORT NEWS,VA23608
OH694 		X               OUTPATIENT SURGICAL HOSPITAL A
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 4
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
A
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A): 		3
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2   No
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 24
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a Yes  
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b   No
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. .............. 		8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 25
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): WWW.CHKD.ORG
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
A
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 175.0%
and FPG family income limit for eligibility for discounted care of 400.0%
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a Described the information the hospital facility may require an individual to provide as part of his or her application
b Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application
c Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process
d Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications
e Other (describe in Section C)
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
WWW.CHKD.ORG
b
WWW.CHKD.ORG
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 6
Part VFacility Information (continued)

Billing and Collections
A
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
A
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 8
Part V
Facility Information (continued)
Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference Explanation
Schedule H, Part V, Section B, Line 5 Facility A, 1 Facility A, 1 - FACILITY REPORTING GROUP A. CHKD'S COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) PROCESS INCLUDED COLLECTING DATA FROM SEVERAL DIFFERENT SOURCES: A COMMUNITY HEALTH SURVEY (IN COLLABORATION WITH OTHER AREA HOSPITAL SYSTEMS), FOCUS GROUPS, KEY STAKEHOLDER INTERVIEWS, AND A HEALTH INDICATOR ANALYSIS. TWO VERSIONS OF THE SURVEY, WITH SIMILAR QUESTIONS, WERE CIRCULATED ACROSS CHKD'S SERVICE AREA. BOTH SURVEYS WERE CIRCULATED WIDELY THROUGH PARTNERS AND NOTIFICATIONS VIA SOCIAL MEDIA. THE FIRST VERSION WAS A STAKEHOLDER SURVEY IN WHICH MANY PARTICIPANTS PROVIDED EDUCATIONAL, HEALTH, OR OTHER SUPPORT SERVICES TO ITS MEDICALLY UNDERSERVED COMMUNITY. THERE WERE 289 RESPONSES TO THIS VERSION OF THE SURVEY. THE SECOND VERSION WAS A COMMUNITY SURVEY THAT WAS CIRCULATED MORE BROADLY TO COMMUNITY MEMBERS IN CHKD'S SERVICE AREA. THERE WERE A TOTAL OF 5,197 INDIVIDUALS WHO COMPLETED THE MAJORITY OF THE QUESTIONS IN THIS VERSION OF THE SURVEY. GIVEN THE PREVIOUSLY IDENTIFIED PRIORITY OF MENTAL & BEHAVIORAL HEALTH, PLUS AN INTEREST IN HEARING FROM STAKEHOLDERS FAMILIAR WITH THESE ISSUES FROM ACROSS THE REGION, KEY STAKEHOLDER INTERVIEWS AND FOCUS GROUPS WERE CONDUCTED. A TOTAL OF 28 KEY STAKEHOLDERS WERE INTERVIEWED. KEY STAKEHOLDER INTERVIEWS INCLUDED CORE SERVICE PROVIDERS, AND TARGETED LOCAL PUBLIC HEALTH AND SOCIAL SERVICE DEPARTMENT REPRESENTATIVES, INDIVIDUALS OR ORGANIZATIONS SERVING MEMBERS OF MEDICALLY UNDERSERVED, LOW-INCOME, AND MINORITY POPULATIONS IN THE COMMUNITY, SCHOOL NURSES FROM LOCAL SCHOOL SYSTEMS, PARTICULARLY IN RURAL AND PREDOMINANTLY LOW-INCOME AREAS, AND HEALTHCARE AND MENTAL/BEHAVIORAL HEALTHCARE PROVIDERS WHO OFFER SERVICES FOR CHILDREN AND FAMILIES. ORGANIZATIONAL PARTICIPANTS INCLUDED HOSPITALS, COMMUNITY HEALTH CENTERS, SCHOOL SYSTEMS, SOCIAL SERVICES, NON-PROFIT AND OTHER COMMUNITY-BASED ORGANIZATIONS. THERE WERE A TOTAL OF 247 PEOPLE WHO PARTICIPATED IN 27 FOCUS GROUPS. FOCUS GROUPS WERE FACILITATED BY THE CHNA COLLABORATIVE. THE COLLABORATIVE WAS FORMED BY REGIONAL HOSPITAL SYSTEMS AND HEALTH DEPARTMENTS TO PLAN AND IMPLEMENT PARTS OF THE CHNA PROCESS. THIS PROCESS INCLUDED SEEKING INPUT FROM COMMUNITIES SERVED, INCLUDING MEDICALLY UNDERSERVED POPULATIONS, AS WELL AS ORGANIZATIONS WITH INSIGHT INTO THE PUBLIC HEALTH NEEDS OF THE BROADER COMMUNITY AND/OR SPECIFIC NEEDS OF THE MEDICALLY UNDERSERVED COMMUNITIES. THE CHNA COLLABORATIVE USED CHATGPT TO INITIALLY IDENTIFY FOCUS GROUP THEMES. STRONG THEMES EMERGED AND INCLUDED: MENTAL HEALTH; CHRONIC & ACUTE HEALTH CONDITIONS; ACCESS TO HEALTH CARE; ACCESS TO HEALTHY FOODS, NUTRITION, & FOOD SECURITY; IMPACT OF SOCIAL & ENVIRONMENTAL FACTORS; TECHNOLOGY & SOCIAL INTERACTION; AND CULTURAL & TRUST BARRIERS. IN ADDITION TO PRIORITIZING SIGNIFICANT HEALTH NEEDS, FOCUS GROUPS DISCUSSED EXISTING RESOURCES AND ORGANIZATIONS, PROGRAMS, AND PARTNERSHIPS WORKING TO ADDRESS SOME OF THOSE NEEDS IDENTIFIED. IN THE KEY HEALTH INDICATOR ANALYSIS, NATIONAL, STATE, AND PRIVATE DATA SOURCES WERE USED. KEY HEALTH ISSUES WERE IDENTIFIED WHEN DATA FROM CHKD'S SERVICE AREA REVEALED WORSE HEALTH OUTCOMES OR CONDITIONS, COMPARED TO STATE AVERAGES. SIGNIFICANT HEALTH NEEDS WERE ALSO IDENTIFIED BASED ON HEALTH DISPARITIES RELATED TO GEOGRAPHIC LOCATION, GENDER, RACE, OR AGE DIFFERENCES.
Schedule H, Part V, Section B, Line 6a Facility A, 1 Facility A, 1 - FACILITY REPORTING GROUP - A. A JOINT COMMUNITY HEALTH NEEDS ASSESSMENT WAS CONDUCTED FOR CHKD'S THREE LICENSED FACILITIES LISTED IN PART V, SECTION A.
Schedule H, Part V, Section B, Line 11 Facility A, 1 Facility A, 1 - FACILITY REPORTING GROUP - A. AFTER COMPILING THE RESULTS FROM THE COMMUNITY HEALTH SURVEY, KEY STAKEHOLDER INTERVIEWS, FOCUS GROUPS, AND HEALTH INDICATOR ANALYSIS, SIGNIFICANT HEALTH NEEDS WERE IDENTIFIED ACROSS DATA SOURCES. THESE THEMES EITHER AROSE AS PRIORITIES IN AT LEAST TWO OF THE DATA SOURCES OR IF DATA FROM ONE OF THE SOURCES REVEALED OVERWHELMING NEED. THE FOLLOWING SIGNIFICANT HEALTH NEEDS WERE IDENTIFIED: MENTAL HEALTH, ACCESS TO HEALTH CARE, CHRONIC & ACUTE HEALTH CONDITIONS, ACCESS TO HEALTHY FOODS, VIOLENCE IN THE HOME/COMMUNITY, MATERNAL/INFANT HEALTH, ALCOHOL MISUSE, SOCIAL/ENVIRONMENTAL FACTORS, AND AFFORDABLE HOUSING/HOMELESSNESS. CHKD LEADERS REVIEWED RESULTS ACROSS ALL DATA SOURCES, AS WELL AS THE PRIORITIES LISTED PREVIOUSLY, TO DETERMINE PRIORITIES BASED ON SIMILAR CRITERIA USED IN PREVIOUS CHNA PROCESSES, INCLUDING: ALIGNMENT WITH CHKD'S MISSION, GOALS, & SCOPE OF SERVICE; IMPORTANCE AND PRIORITY INDICATED THROUGH COMMUNITY & KEY STAKEHOLDER INPUT; AND THE DEGREE TO WHICH CHKD HAS THE RESOURCES NEEDED TO ADDRESS THE ISSUE. INDIVIDUALS AND GROUPS INVOLVED IN THIS PROCESS INCLUDED THE FOLLOWING: THE HOSPITAL'S SENIOR LEADERSHIP TEAM, WHICH INCLUDES ITS CEO, SENIOR AND VICE PRESIDENTS; CHKD'S PHYSICIAN LEADERS; AND CHKD'S PARENT & FAMILY ADVISORY COUNCIL. BASED ON THE CRITERIA AND GIVEN THE ENORMOUS NEED FOR MENTAL HEALTH SERVICES, THERE WAS A STRONG CONSENSUS THAT CHKD SHOULD CONTINUE TO FOCUS ITS IMPLEMENTATION STRATEGY ON PEDIATRIC MENTAL HEALTH IN ITS 2025 IMPLEMENTATION PLAN STRATEGY. FOR ITS PREVIOUS, 2022-2024 IMPLEMENTATION STRATEGY, CHKD'S SOLE FOCUS WAS MENTAL HEALTH. SINCE 2019, CHKD OPENED THE CHILDREN'S PAVILION, AND HIRED MORE THAN 400 PEDIATRIC MENTAL HEALTH PROVIDERS & SUPPORT STAFF. OTHER STEPS INCLUDED PROVISION OF CLINICAL NEEDS ASSESSMENTS ACROSS THE REGION; TELEHEALTH; EMERGENCY DEPARTMENT SERVICES/CONSULTS; THE PARTIAL HOSPITALIZATION PROGRAM; THE INTENSIVE OUTPATIENT PROGRAM AT LANDSTOWN; THE BRIDGE CRISIS CLINIC FOR INTERIM PSYCHIATRIC SERVICES; THE PAVILION FOR INPATIENT CARE; ACADEMICS & RESEARCH; AND COLLABORATION WITH VARIOUS COMMUNITY PARTNERS. MENTAL HEALTH: 2025 CHNA JOINT IMPLEMENTATION STRATEGY ACTION STEPS INCLUDE WORKFORCE RETENTION & DEVELOPMENT; STRENGTHENING SPECIALIZED SERVICES; AND COMMUNITY OUTREACH AND ENGAGEMENT. * WORKFORCE RETENTION & DEVELOPMENT: INCREASE CHILD/ADOLESCENT PSYCHIATRY FELLOWSHIPS; HIRE ADDITIONAL SUPERVISORS & RESIDENTS; DEVELOP INTERNAL FLOAT & RESOURCE POOL MODELS, RESTRUCTURE THE PAVILION'S NURSING & ADMINISTRATIVE ORGANIZATIONS; REDESIGN THE RECRUITMENT PORTION OF THE WEBSITE, COMMIT RESOURCES TO RAISE THE PROFILE OF THE MENTAL HEALTH SERVICE LINE & STAFF POSITIONS; A SERVICE LINE-SPECIFIC NEWSLETTER; AND INCREASE IN-PERSON MEETINGS WITH LEADERSHIP. * STRENGTHENING SPECIALIZED SERVICES: ADOPT THE NATIONALLY RECOGNIZED CHILD AND ADOLESCENT SERVICE INTENSITY INSTRUMENT (CASII) AND CREATE MORE APPOINTMENT AVAILABILITY AT COMMUNITY BASED HEALTH CENTERS. DUE TO LIMITED SPACE FOR MENTAL HEALTH CARE, CHKD OFFERS MENTAL HEALTH SERVICES AT CHKD HEALTH CENTERS AT LANDSTOWN & CONCERT DRIVE FOR VIRGINIA BEACH; CHKD HEALTH CENTER AND URGENT CARE AT TECH CENTER FOR NEWPORT NEWS, IN ADDITION TO CHKD'S CHILDREN'S PAVILION IN NORFOLK, VIRGINIA. * COMMUNITY OUTREACH AND ENGAGEMENT (CORE): FOSTERS COLLABORATION, PROGRAMS, AND PARTNERSHIPS WITH VARIOUS COMMUNITY-BASED ORGANIZATIONS TO ADDRESS PEDIATRIC MENTAL HEALTH. OTHER SIGNIFICANT HEALTH NEEDS ADDRESSED BY CHKD'S EXISTING EFFORTS INCLUDE ACCESS TO HEALTH CARE, CHRONIC & ACUTE HEALTH CONDITIONS, INFANT CARE, AND VIOLENCE IN THE HOME/COMMUNITY. THESE AREAS ARE ADDRESSED VIA THE NEONATAL INTENSIVE CARE UNIT, CHILD ADVOCACY CENTER (CAP), AND THE SAFER FUTURES PROGRAM. DUE TO RESOURCE CONSTRAINTS, CHKD IS NOT ADDRESSING OTHER SIGNIFICANT HEALTH NEEDS IDENTIFIED THROUGH THE CHNA, INCLUDING ACCESS TO HEALTHY FOODS, ALCOHOL MISUSE, SOCIAL/ENVIRONMENTAL FACTORS, AND AFFORDABLE HOUSING/HOMELESSNESS. THESE NEEDS ARE ADDRESSED BY OTHER COMMUNITY ORGANIZATIONS.
Schedule H, Part V, Section B, Line 13 Facility A, 1 Facility A, 1 - FACILITY REPORTING GROUP - A. PRESUMPTIVE ELIGIBILITY MAY BE DETERMINED ON THE BASIS OF INDIVIDUAL LIFE CIRCUMSTANCES THAT MAY INCLUDE: 1. STATE-FUNDED PRESCRIPTION PROGRAMS; 2. HOMELESS OR RECEIVED CARE FROM A HOMELESS CLINIC; 3. PARTICIPATION IN WOMEN, INFANTS AND CHILDREN PROGRAMS (WIC); 4. FOOD STAMP ELIGIBILITY; 5. SUBSIDIZED SCHOOL LUNCH PROGRAM ELIGIBILITY; 6. ELIGIBILITY FOR OTHER STATE OR LOCAL ASSISTANCE PROGRAMS THAT ARE UNFUNDED (E.G., MEDICAID SPEND-DOWN); 7. LOW INCOME/SUBSIDIZED HOUSING IS PROVIDED AS A VALID ADDRESS; AND 8. PATIENT IS DECEASED WITH NO KNOWN ESTATE.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 9
Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility
(list in order of size, from largest to smallest)
How many non-hospital health care facilities did the organization operate during the tax year?14
Name and address Type of Facility (describe)
1 CHKD HLTH CTR & URGENT CARE AT LOEHMA
3960 VIRGINIA BEACH BLVD
VIRGINIA BEACH,VA23452 		URGENT CARE & OUTPATIENT SERVICES
2 CHKD HEALTH CENTER AT OAKBROOKE
500 DISCOVERY DRIVE
CHESAPEAKE,VA23320 		OUTPATIENT SERVICES
3 CHKD URGENT CARE AT VOLVO
817 VOLVO PARKWAY
CHESAPEAKE,VA23320 		URGENT CARE & OUTPATIENT SERVICES
4 CHKD HLTH CTR & URGENT CARE AT TECH C
680 OYSTER POINT ROAD
NEWPORT NEWS,VA23602 		URGENT CARE & OUTPATIENT SERVICES
5 CHKD HLTH CTR & URGENT CARE AT LANDST
1924 LANDSTOWN WAY
VIRGINIA BEACH,VA23456 		URGENT CARE & OUTPATIENT SERVICES
6 CHKD HEALTH CENTER AT HARBOUR VIEW
5832 HARBOUR VIEW BLVD
SUFFOLK,VA23435 		OUTPATIENT SERVICES
7 CHKD HEALTH CENTER AT HARBOUR
5834 HARBOUR VIEW BLVD
SUFFOLK,VA23435 		OUTPATIENT SERVICES
8 CHKD HEALTH CENTER AT LIGHTFOOT
6425 RICHMOND ROAD
WILLIAMSBURG,VA23188 		OUTPATIENT SERVICES
9 HEALTH CENTER AT MEDICAL CENTER CAMPU
850 SOUTHAMPTON AVENUE
NORFOLK,VA23510 		OUTPATIENT SERVICES
10 SPORTS MEDICINE IN GHENT
702 WEST 21ST STREET
NORFOLK,VA23517 		OUTPATIENT SERVICES
11 SATELLITE AT MEDICAL TOWER
400 GRESHAM DRIVE
NORFOLK,VA23507 		OUTPATIENT SERVICES
12 CHKD CAP
935 REDGATE AVENUE
NORFOLK,VA23507 		OUTPATIENT SERVICES
13 FORT NORFOLK PLAZA MEDICAL BUILDING
301 RIVERVIEW AVENUE
NORFOLK,VA23510 		OUTPATIENT SERVICES
14 CHKD HEALTH CENTER AT KEMPSVILLE
171 KEMPSVILLE ROAD
NORFOLK,VA23510 		OUTPATIENT SERVICES
Schedule H (Form 990) 2024
Schedule H (Form 990) 2024
Page 10
Part VI
Supplemental Information
Provide the following information.
1 Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2 Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3 Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4 Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5 Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6 Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7 State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.
Form and Line Reference Explanation
Schedule H, Part I, Line 7e THE AMOUNT REPORTED ON PART I, LINE 7(E) INCLUDES $80,470,900 OF COSTS ATTRIBUTABLE TO PHYSICIAN CLINICS.
Schedule H, Part I, Line 7f THE AMOUNT OF BAD DEBT INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A) THAT WAS SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENT OF TOTAL EXPENSE IN PART I, LINE 7, COLUMN (F) IS $27,357,302.
Schedule H, Part VI, Line 7 FACILITY REPORTING GROUP A INCLUDES CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, CHKD HEALTH AND SURGERY CENTER IN NEWPORT NEWS AND CHKD HEALTH AND SURGERY CENTER IN VIRGINIA BEACH.
Schedule H, Part V, Section B FACILITY REPORTING GROUP A FACILITY REPORTING GROUP A CONSISTS OF: - FACILITY 1: CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS - FACILITY 2: CHKD HEALTH AND SURGERY CENTER - FACILITY 3: CHKD HEALTH AND SURGERY CENTER
Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance A HYBRID APPROACH WAS USED FOR DETERMINING COSTS RELATED TO COMMUNITY BENEFIT. ACTUAL COSTS FROM ALL PATIENT SEGMENTS ARE IDENTIFIED BY DEPARTMENT IN THE GENERAL LEDGER AND THEN WERE GROUPED INTO LIKE COMMUNITY BENEFIT PROGRAMS. INDIRECT COSTS WERE ADJUSTED FOR COSTS ATTRIBUTABLE TO UNREIMBURSED MEDICAID COSTS REPORTED ELSEWHERE, MARKETING AND GRANT WRITING EXPENSES. THE MEDICAID COSTS ADJUSTMENT WAS CALCULATED USING A COST TO CHARGE RATIO OF APPLICABLE EXPENSES DIVIDED BY TOTAL APPLICABLE CHARGES APPLIED TO MEDICAID REVENUE. THE REMAINING INDIRECT COSTS WERE ALLOCATED PROPORTIONATELY TO THE DIRECT COSTS REPORTED BY DEPARTMENT. IN ADDITION, EXPENSES WERE CALCULATED AT COST AND THEN COSTS RELATED TO CHARITY CARE, BAD DEBT AND MEDICAID WERE REMOVED BEFORE ARRIVING AT THE AMOUNTS FOR COMMUNITY BENEFIT AT COST.
Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount BAD DEBT REPORTED IN PART III, LINE 2 REFLECTS PATIENT ACCOUNT BALANCES WRITTEN OFF AS UNCOLLECTIBLE BASED ON THE ORGANIZATION'S REVENUE CYCLE POLICIES AND COLLECTION EXPERIENCE. AMOUNTS ARE DERIVED FROM PATIENT-RELATED WRITE-OFFS RECORDED IN THE GENERAL LEDGER AND ARE NOT LIMITED TO GAAP BAD DEBT EXPENSE REPORTED IN THE AUDITED FINANCIAL STATEMENTS. IF AMOUNTS PREVIOUSLY WRITTEN OFF ARE SUBSEQUENTLY COLLECTED, BAD DEBT EXPENSE IS REDUCED IN THE PERIOD COLLECTED.
Schedule H, Part III, Line 3 Bad Debt Expense Methodology THE ESTIMATED AMOUNT OF THE ORGANIZATION'S BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S FINANCIAL ASSISTANCE POLICY IS CALCULATED BASED OFF THE PERCENTAGE OF CHARITY CARE EXPENSES AS A PERCENTAGE OF SELF-PAY REVENUE. CHKD DOES NOT MAINTAIN RECORDS THAT TRACK PATIENTS WHO COULD HAVE QUALIFIED FOR CHARITY CARE. THIS AMOUNT IS AN ESTIMATE OF PATIENTS WHO LIKELY WOULD HAVE QUALIFIED FOR FINANCIAL ASSISTANCE UNDER THE CHARITY CARE POLICY IF SUFFICIENT INFORMATION HAD BEEN AVAILABLE TO DETERMINE THEIR ELIGIBILITY. THIS AMOUNT IS NOT INCLUDED AS COMMUNITY BENEFIT.
Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote CHKD PRESENTS BAD DEBT PROVISION ON THE FINANCIAL STATEMENTS AS A DEDUCTION FROM NET PATIENT SERVICE REVENUE PER ACCOUNTING STANDARDS UPDATE (ASU) 2011-07. THE ALLOWANCE FOR UNCOLLECTIBLE RECEIVABLES IS MANAGEMENT'S BEST ESTIMATE OF THE AMOUNT OF PROBABLE CREDIT LOSSES IN THE HOSPITAL'S EXISTING RECEIVABLES. THE HOSPITAL DETERMINES THE ALLOWANCE BASED ON HISTORICAL WRITE-OFF EXPERIENCE. ACCOUNT BALANCES ARE CHARGED OFF AGAINST THE ALLOWANCE, NET OF PAYMENTS AND DISCOUNTS, AFTER ALL MEANS OF COLLECTION HAVE BEEN EXHAUSTED AND THE POTENTIAL FOR THE RECOVERY IS CONSIDERED REMOTE. FOR ADDITIONAL DETAILS SEE FOOTNOTE 3 ON PAGE 13 OF THE AUDITED FINANCIAL STATEMENTS.
Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs AS A CHILDREN'S HOSPITAL, THE HOSPITAL HAS A SMALL POPULATION OF MEDICARE PATIENTS AND IS PAID LESS THAN COST DUE TO THE REIMBURSEMENT METHODOLOGY USED BY MEDICARE. THE SHORTFALL WAS CALCULATED USING THE HOSPITAL'S OVERALL COST TO CHARGE RATIO APPLIED TO MEDICARE GROSS CHARGES. THIS SHORTFALL IS NOT SEPARATELY INCLUDED AS A COMMUNITY BENEFIT AS 100% OF IT HAS ALREADY BEEN CAPTURED IN THE APPROPRIATE CATEGORY ON PART I, LINE 7.
Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance ACCOUNTS WITH AN UNPAID BALANCE OR WITHOUT AN ESTABLISHED PAYMENT PLAN ARE REFERRED TO A COLLECTION AGENCY OR ATTORNEY FOR CONTINUED COLLECTION EFFORTS. CHKD MAKES REASONABLE EFFORTS TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE/CHARITY CARE BEFORE REFERRING TO A COLLECTION AGENCY OR AN ATTORNEY. REASONABLE EFFORT INCLUDES AND IS NOT LIMITED TO NOTIFICATION ABOUT THE FINANCIAL ASSISTANCE - CHARITY CARE/COLLECTION POLICY POSTED IN ADMISSIONS, EMERGENCY DEPARTMENT OR OTHER DESIGNATED AREAS. THE INFORMATION REGARDING THE POLICY IS INCLUDED IN THE ADMISSION PACKAGE AND ON THE PATIENT BILL. THE HEALTH BENEFITS ANALYST AND CUSTOMER SERVICE REPRESENTATIVE WHO MAY SPEAK WITH THE GUARANTOR BY PHONE PROVIDE THEM WITH FINANCIAL ASSISTANCE INCLUDING CHARITY CARE INFORMATION. THE FINANCIAL ASSISTANCE-CHARITY CARE/COLLECTION POLICY IS AVAILABLE UPON REQUEST AND VIA WWW.CHKD.ORG. CHKD ENSURES ALL COLLECTION PROTOCOLS ARE MET PRIOR TO REFERRAL TO COLLECTIONS AGENCY OR ATTORNEY. APPROVED CHARITY CARE AMOUNT WILL NOT BE SUBJECT TO COLLECTION ACTIVITIES. THE REMAINING BALANCE WILL BE SUBJECT TO CHKD'S STANDARD COLLECTION PROTOCOLS.
Schedule H, Part V, Section B, Line 16a FAP website A - CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS: Line 16a URL: WWW.CHKD.ORG;
Schedule H, Part V, Section B, Line 16b FAP Application website A - CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS: Line 16b URL: WWW.CHKD.ORG;
Schedule H, Part V, Section B, Line 16c FAP plain language summary website A - CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS: Line 16c URL: WWW.CHKD.ORG;
Schedule H, Part VI, Line 2 Needs assessment AS THE ONLY HEALTHCARE PROVIDER IN VIRGINIA DEVOTED EXCLUSIVELY TO THE NEEDS OF CHILDREN, CHKD ASSUMES THE RESPONSIBILITY OF LEADING THE REGION IN THE PROVISION OF PEDIATRIC CARE AND THE PROMOTION OF CHILDREN'S HEALTH AND IS TRUSTED THROUGHOUT ITS COMMUNITY TO ADDRESS ESTABLISHED AND EMERGENT PEDIATRIC NEEDS WHEREVER AND HOWEVER THEY ARE IDENTIFIED. CHKD USES A VARIETY OF METHODS TO ASSESS THE HEALTH CARE NEEDS OF THE COMMUNITY IT SERVES. NEEDS ARE IDENTIFIED THROUGH A FORMAL COMMUNITY HEALTH NEEDS ASSESSMENT, PARTNERSHIPS AND COLLABORATIONS WITH OTHER MEDICAL, NON-PROFIT, AND PUBLIC HEALTH AGENCIES AND ORGANIZATIONS AND THROUGH REGIONAL, STATE AND NATIONAL DATA. FROM NOVEMBER 2024 TO APRIL 2025, CHKD CONDUCTED A COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) WITH SUPPORT FROM TOXCEL, LLC, A GAINESVILLE, VIRGINIA-BASED SCIENCE, ENGINEERING AND HEALTH RESEARCH AND CONSULTING FIRM. THIS JOINT CHNA COVERS ALL THREE LICENSED FACILITIES ASSOCIATED WITHIN THE CHKD HEALTHSYSTEM: CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS (CHKD) LOCATED IN NORFOLK AND CHKD'S TWO HEALTH AND SURGERY CENTERS, ONE AT OYSTER POINT IN NEWPORT NEWS AND ONE AT PRINCESS ANNE IN VIRGINIA BEACH. CHKD'S CHNA PROVIDES AN OVERVIEW OF THE PRIMARY AND SECONDARY DATA USED TO IDENTIFY KEY HEALTH ISSUES WITHIN THE CHKD COMMUNITY. IT COMBINES AND COMPARES RESULTS FROM THREE SOURCES: A COMMUNITY HEALTH SURVEY, FOCUS GROUPS, AND KEY STAKEHOLDER INTERVIEWS. CHKD'S CURRENT COMMUNITY HEALTH NEEDS ASSESSMENT AND IMPLEMENTATION STRATEGY CAN BE FOUND AT WWW.CHKD.ORG/COMMUNITYBENEFIT.
Schedule H, Part VI, Line 3 Patient education of eligibility for assistance CHKD'S CHARITY CARE ELIGIBILITY CRITERIA AND PROCEDURES FOR APPLYING ARE PROVIDED TO ALL PATIENTS. CHARITY CARE INFORMATION IS INCLUDED IN EVERY INPATIENT ADMISSION PACKET AND DISTRIBUTED TO THE OUTPATIENT DURING THE OUTPATIENT REGISTRATION PROCESS. AN APPLICATION FOR CHARITY CARE, ALONG WITH A LETTER EXPLAINING THE PROCESS, IS SENT TO ANY PATIENT OR GUARANTOR WHO REQUESTS INFORMATION ON ANY PROGRAMS OR PROVISIONS THE HOSPITAL MAY HAVE TO HELP ASSIST PATIENTS OR GUARANTORS IN PAYING THEIR HOSPITAL BILL. THE CHARITY CARE POLICY AND APPLICATION ARE PROMINENTLY DISPLAYED ON THE MAIN "BILLING" PAGE OF THE HOSPITAL WEBSITE, JUST ONE CLICK FROM THE HOME PAGE, AT WWW.CHKD.ORG/BILLING/FINANCIAL-ASSISTANCE. PRINTED COPIES ARE ALSO AVAILABLE AT EACH REGISTRATION WORKSTATION. ALL BILLING STATEMENTS MAILED TO GUARANTORS INCLUDE A NOTICE OF THE AVAILABILITY OF CHARITY AND HOW TO OBTAIN THE INFORMATION/APPLICATION. ASSISTANCE WITH THE APPLICATION PROCESS IS AVAILABLE THROUGH THE HEALTH BENEFITS ANALYST (HBA). THE HBA SENDS OUT APPLICATIONS VIA MAIL AND REFERS FAMILIES TO THE HOSPITAL'S WEBSITE. THE UNIT SOCIAL WORKER IS AVAILABLE TO PROVIDE INFORMATION OR REFERRAL TO THE HBA DURING AN INPATIENT STAY.
Schedule H, Part VI, Line 4 Community information CHKD IS THE REGIONAL PEDIATRIC REFERRAL CENTER FOR SOUTHEASTERN VIRGINIA, THE EASTERN SHORE OF VIRGINIA AND NORTHEASTERN NORTH CAROLINA. CHKD SERVES THE FOLLOWING REGIONS IN VIRGINIA: ACCOMACK COUNTY, CHESAPEAKE CITY, FRANKLIN CITY, GLOUCESTER COUNTY, HAMPTON CITY, ISLE OF WIGHT COUNTY, JAMES CITY COUNTY, MATHEWS COUNTY, NEWPORT NEWS CITY, NORFOLK CITY, NORTHAMPTON COUNTY, POQUOSON CITY, PORTSMOUTH CITY, PRINCE GEORGE COUNTY, SOUTHAMPTON COUNTY, SUFFOLK CITY, SURRY COUNTY, SUSSEX COUNTY, VIRGINIA BEACH CITY, WILLIAMSBURG CITY AND YORK COUNTY. WITHIN NORTH CAROLINA, CHKD SERVES THE FOLLOWING REGIONS: BERTIE COUNTY, CAMDEN COUNTY, CHOWAN COUNTY, CURRITUCK COUNTY, DARE COUNTY, GATES COUNTY, HERTFORD COUNTY, PASQUOTANK COUNTY AND PERQUIMANS COUNTY. AS REFLECTED IN OUR 2025 CHNA, THIS SERVICE REGION INCLUDED 492,179 PERSONS AGE 0-19. CHKD'S SERVICE AREA COMPRISES A DIVERSE MIX OF URBAN, SUBURBAN AND RURAL COMMUNITIES, AS WELL AS 10 MILITARY INSTALLATIONS. CHKD IS WELL VERSED IN THE SPECIAL NEEDS OF MILITARY FAMILIES AND HAS ONE OF THE HIGHEST TRICARE PAYER PERCENTAGES AMONG THE CHILDREN'S HOSPITALS IN THE NATION.
Schedule H, Part VI, Line 5 Promotion of community health CHKD PLAYS A UNIQUE ROLE IN ITS COMMUNITY BY PROVIDING PEDIATRIC HEALTHCARE SERVICES AVAILABLE NOWHERE ELSE IN THE REGION AND, AT THE SAME TIME, SERVING AS THE SAFETY NET PROVIDER TO THE REGION'S INDIGENT CHILDREN. IN FY 2025, CHKD HAD 5,790 ADMISSIONS RESULTING IN 55,158 PATIENT DAYS. 56.1 PERCENT OF THESE DAYS WERE COVERED BY MEDICAID, WHICH IS THE HIGHEST PERCENTAGE BY FAR OF ANY ACUTE-CARE HOSPITAL IN VIRGINIA. CHKD LEADS THE REGION IN EFFORTS TO ADDRESS PUBLIC HEALTH CONCERNS LIKE CHILD ABUSE AND CHILDHOOD OBESITY. IT IS THE SOLE PROVIDER OF PEDIATRIC SUBSPECIALTY CARE FOR CHILDREN WITH CHRONIC ILLNESSES LIKE CANCER AND DIABETES AND EMPLOYS THE REGION'S ONLY PEDIATRIC SURGEONS. THE HOSPITAL'S VIBRANT COMMUNITY OUTREACH PROGRAM COORDINATES PARENT, PROFESSIONAL AND STUDENT PROGRAMS THAT BRING IMPORTANT HEALTH, SAFETY AND WELLNESS INFORMATION TO THOUSANDS OF PARTICIPANTS. CHKD ALSO TAKES AN ACTIVE ROLE IN THE EDUCATION OF PEDIATRICIANS. COMPREHENSIVE INFORMATION ON CHKD'S EFFORTS TO IMPROVE THE HEALTH OF CHILDREN IS AVAILABLE AT WWW.CHKD.ORG/COMMUNITYBENEFIT
Schedule H, Part VI, Line 6 Affiliated health care system CHKD IS PART OF CHILDREN'S HEALTH SYSTEM, A 501(C)(3) ORGANIZATION GOVERNED BY A BOARD OF DIRECTORS COMPRISED OF COMMUNITY MEMBERS. A MAJORITY OF THE ORGANIZATION'S GOVERNING BODY ARE NEITHER EMPLOYEES NOR CONTRACTORS OF THE ORGANIZATION, NOR FAMILY MEMBERS THEREOF. CHKD EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY FOR SOME OR ALL OF ITS DEPARTMENTS. SURPLUS FUNDS ARE USED TO MEET THE NEEDS OF THE ORGANIZATION AS DETERMINED BY CHKD SENIOR MANAGEMENT AND THE CHS BOARD OF DIRECTORS. HISTORICALLY, SURPLUS FUNDS HAVE BEEN USED FOR A VARIETY OF PURPOSES INCLUDING PATIENT CARE PROGRAMS, CAPITAL IMPROVEMENT NEEDS, RESERVES, ETC. ROLES OF ORGANIZATION AND ITS AFFILIATES IN PROMOTING THE HEALTH OF THE COMMUNITIES SERVED: THE CHILDREN'S HEALTH SYSTEM IS COMPRISED OF SEVERAL ORGANIZATIONS. CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS IS A FREESTANDING CHILDREN'S HOSPITAL THAT PROVIDES A BROAD SPECTRUM OF INPATIENT AND OUTPATIENT CARE SERVICES ACROSS MANY PEDIATRIC SPECIALTIES, INCLUDING EVERYTHING FROM PRIMARY CARE AND WELLNESS INITIATIVES TO NEONATAL AND PEDIATRIC INTENSIVE CARE. OTHER ENTITIES UNDER THE CHILDREN'S HEALTH SYSTEM UMBRELLA INCLUDE: * CHILDREN'S HEALTH FOUNDATION, WHICH MANAGES INVESTMENTS AND FUNDS EDUCATION, RESEARCH AND OTHER PROGRAMS FOR CHILDREN'S HEALTH SYSTEM * CHILDREN'S MEDICAL GROUP, INC., A VIRGINIA STOCK CORPORATION, WHICH OWNS AND OPERATES PEDIATRIC PHYSICIAN PRACTICES * CMG OF NORTH CAROLINA, INC., A NORTH CAROLINA STOCK CORPORATION, WHICH OWNS AND OPERATES A PEDIATRIC PHYSICIAN PRACTICE IN NORTHEASTERN NORTH CAROLINA * CHILDREN'S SURGICAL SPECIALTY GROUP, INC., A VIRGINIA STOCK CORPORATION, WHICH OWNS AND OPERATES PEDIATRIC SURGICAL SUBSPECIALTY PRACTICES, INCLUDING PEDIATRIC GENERAL SURGERY, PEDIATRIC UROLOGY, PEDIATRIC CARDIAC SURGERY, PEDIATRIC ORTHOPEDIC SURGERY, PEDIATRIC NEUROSURGERY AND PEDIATRIC PLASTIC SURGERY. * CHILDREN'S HEALTH INSURANCE, LLC, A CAPTIVE INSURANCE COMPANY INCORPORATED IN SOUTH CAROLINA IS A DISREGARDED ENTITY OF CHKD. * CHKD THRIFT STORES, LLC, A DISREGARDED ENTITY ORGANIZED TO SUPPORT THE CHARITABLE MISSION AND PURPOSE OF CHILDREN'S HEALTH SYSTEM. * CHILDREN'S REAL ESTATE, LLC, IS A DISREGARDED ENTITY ORGANIZED TO SUPPORT THE CHARITABLE MISSION AND PURPOSE OF CHILDREN'S HEALTH SYSTEM. * CHILDREN'S RESEARCH HOLDING, LLC, A DISREGARDED ENTITY ORGANIZED TO SUPPORT THE CHARITABLE MISSION AND PURPOSE OF CHILDREN'S HEALTH SYSTEM. * CHILDREN'S QUALITY CARE, LLC, A DISREGARDED ENTITY ORGANIZED TO SUPPORT THE CHARITABLE MISSION AND PURPOSE OF CHILDREN'S HEALTH SYSTEM. * CHILDREN'S PHARMACY SERVICES, LLC, A DISREGARDED ENTITY ORGANIZED TO SUPPORT THE CHARITABLE MISSION AND PURPOSE OF CHILDREN'S HEALTH SYSTEM.
Schedule H, Part VI, Line 7 State filing of community benefit report VA
Schedule H (Form 990) 2024
Additional Data


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Software Version: 2024v5.1

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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number
54-0506321
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) CHILDREN'S HEALTH SYSTEM INC
601 CHILDRENS LANE
NORFOLK,VA23507 		54-1278830 501(C)(3) 13,500,000   CASH   GENERAL SUPPORT
(2) CHILDREN'S HEALTH FOUNDATION INC
601 CHILDRENS LANE
NORFOLK,VA23507 		54-1278865 501(C)(3) 6,790,106   CASH   GENERAL SUPPORT
(3) TIDEWATER EMS COUNCIL
1104 MADISON PLAZA STE 101
CHESAPEAKE,VA23320 		54-0977032 501(C)(3) 20,000   CASH   EMS RESUPPLY SYSTEM
(4) PENINSULAS EMS COUNCIL
PO BOX 1297
GLOUCESTER,VA23061 		54-1064500 501(C)(3) 5,000   CASH   EMS RESUPPLY SYSTEM
(5) TEXAS TECH UNIVERSITY
3601 4TH STREET
LUBBOCK,TX79430 		75-2668014 501(C)(3) 25,000   CASH   HUMAN MILK BANK
(6) EASTERN VIRGINIA MEDICAL SCHOOL
PO BOX 1980
NORFOLK,VA23501 		54-6055378 501(C)(3) 14,492   CASH   RESEARCH STUDY
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
6
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds AWARDS ARE MADE TO INVESTIGATORS/PHYSICIANS BY CHKD (CHILDREN'S HOSPITAL THE KING'S DAUGHTERS) FOR SPECIFIC PROJECT OR RESEARCH ENDEAVORS. FUNDING REQUESTS ARE COMPLETED AND SUBMITTED WHERE THEY ARE REVIEWED BY THE FINANCE DEPARTMENT, THE CEO AND THE APPLICABLE BOARD. AFTER AN AWARD IS MADE, THE AWARDEE MUST FILE QUARTERLY FINANCIAL SUMMARIES AND A FINAL REPORT TO BE SUBMITTED TO THE CEO AT THE END OF THE FUNDING PERIOD. ADDITIONALLY, CHKD GIVES CONTRIBUTIONS TO ITS PARENT ORGANIZATION, CHILDREN'S HEALTH SYSTEM, AND TO CHILDREN'S HEALTH FOUNDATION.
Schedule I (Form 990) Rev. 1-2025



Additional Data


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Software Version: 2024v5.1


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1Amy Sampson
President/CEO/Director 		(i)

(ii)		 0
-------------
1,144,719 		0
-------------
326,859 		0
-------------
814,570 		0
-------------
930,206 		0
-------------
42,066 		0
-------------
3,258,420 		0
-------------
756,504
2Scott Nottingham MD
Director 		(i)

(ii)		 0
-------------
411,789 		0
-------------
0 		0
-------------
472 		0
-------------
13,800 		0
-------------
29,719 		0
-------------
455,780 		0
-------------
0
3Carl St Remy MD
Director 		(i)

(ii)		 0
-------------
851,252 		0
-------------
0 		0
-------------
810 		0
-------------
13,800 		0
-------------
30,427 		0
-------------
896,289 		0
-------------
0
4Kathryn Abshire
CFO/Asst Tres./Asst Sec. 		(i)

(ii)		 0
-------------
555,389 		0
-------------
114,459 		0
-------------
357,572 		0
-------------
497,762 		0
-------------
37,950 		0
-------------
1,563,132 		0
-------------
324,962
5JOHN HARDING
FORMER CHIEF OPERATING OFFICER 		(i)

(ii)		 0
-------------
0 		0
-------------
0 		0
-------------
1,174,869 		0
-------------
0 		0
-------------
0 		0
-------------
1,174,869 		0
-------------
783,026
6Allison Silva
VP - Ancillary Services 		(i)

(ii)		 320,977
-------------
0 		52,586
-------------
0 		252,872
-------------
0 		171,708
-------------
0 		15,254
-------------
0 		813,397
-------------
0 		178,823
-------------
0
7Kristi McGowin
VP - Patient Care Services/CNO 		(i)

(ii)		 296,912
-------------
0 		24,645
-------------
0 		45,282
-------------
0 		65,264
-------------
0 		15,287
-------------
0 		447,390
-------------
0 		0
-------------
0
8Tamika Harris
VP - Facilities & Support Services 		(i)

(ii)		 112,488
-------------
0 		0
-------------
0 		46,736
-------------
0 		4,739
-------------
0 		14,457
-------------
0 		178,420
-------------
0 		0
-------------
0
9Christopher Foley
Senior VP - Chief Clinical Operations Officer 		(i)

(ii)		 0
-------------
814,043 		0
-------------
144,735 		0
-------------
12,096 		0
-------------
136,787 		0
-------------
47,339 		0
-------------
1,155,000 		0
-------------
0
10Kimberly Day
Senior VP - Chief Legal Officer 		(i)

(ii)		 0
-------------
490,396 		0
-------------
102,138 		0
-------------
107,692 		0
-------------
100,590 		0
-------------
28,058 		0
-------------
828,874 		0
-------------
71,060
11Donald Barnes
Senior VP - Chief People Officer 		(i)

(ii)		 0
-------------
380,959 		0
-------------
63,179 		0
-------------
10,716 		0
-------------
80,907 		0
-------------
21,342 		0
-------------
557,103 		0
-------------
0
12Terrie Pyeatt
VP - Finance 		(i)

(ii)		 0
-------------
270,292 		0
-------------
44,147 		0
-------------
10,716 		0
-------------
51,255 		0
-------------
12,566 		0
-------------
388,976 		0
-------------
0
13Deborah Barnes
VP - IS Operations 		(i)

(ii)		 0
-------------
461,801 		0
-------------
78,395 		0
-------------
451,738 		0
-------------
145,454 		0
-------------
19,920 		0
-------------
1,157,308 		0
-------------
424,585
14John Harrington
VP Quality/Safety & Clinical Integration 		(i)

(ii)		 451,883
-------------
0 		74,473
-------------
0 		36,922
-------------
0 		92,903
-------------
0 		33,811
-------------
0 		689,992
-------------
0 		0
-------------
0
15John Warburton
VP - Mental Health Service Line 		(i)

(ii)		 379,178
-------------
0 		63,360
-------------
0 		37,482
-------------
0 		69,223
-------------
0 		28,227
-------------
0 		577,470
-------------
0 		11,593
-------------
0
16Suzanne Brixey
Physician 		(i)

(ii)		 353,575
-------------
0 		34,000
-------------
0 		12,161
-------------
0 		13,800
-------------
0 		3,634
-------------
0 		417,170
-------------
0 		0
-------------
0
17Dean Cauley
Physician 		(i)

(ii)		 346,012
-------------
0 		20,000
-------------
0 		450
-------------
0 		13,800
-------------
0 		13,835
-------------
0 		394,097
-------------
0 		0
-------------
0
18Kamil Cak
VP - Experience of Care 		(i)

(ii)		 246,241
-------------
0 		41,424
-------------
0 		18,002
-------------
0 		47,998
-------------
0 		20,002
-------------
0 		373,667
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments IN CONNECTION WITH A RETIREMENT PROGRAM, TAX GROSS-UP PAYMENTS ARE PROVIDED TO CERTAIN EMPLOYEES WHOSE EMPLOYER FUNDED CONTRIBUTIONS ARE IMMEDIATELY BENEFITS OF PARTICIPANTS WHOSE CONTRIBUTIONS ARE NOT IMMEDIATELY TAXABLE.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan CHILDREN'S HEALTH SYSTEM SPONSORS TWO SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS ("THE PLANS"). THE PLANS ARE DESIGNED TO RETAIN EXECUTIVES IN POSITIONS ESSENTIAL TO THE SUCCESS OF CHILDREN'S HEALTH SYSTEM. DURING THE YEAR, THE FOLLOWING INDIVIDUALS WERE PARTICIPANTS IN ONE OF THE SPONSORED SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS AND RECEIVED THE FOLLOWING ANNUAL ACTUARIAL INCREASE OR DEFERRED CONTRIBUTION (INCLUDED IN SCHEDULE J, PART II, COLUMN (C)) AND/OR PAYMENT (INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III)). AMOUNTS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III) MAY DIFFER FROM AMOUNTS PAID DUE TO TIMING DIFFERENCES IN VESTING AND PAYMENTS. NAME: AMY SAMPSON ACT. INCREASE: $829,117 AMT. PAID: $329,049 NAME: KATHRYN ABSHIRE ACT. INCREASE: $463,097 AMT. PAID: $136,327 NAME: ALLISON SILVA ACT. INCREASE: $134,787 AMT. PAID: $819,034 NAME: DEBORAH BARNES ACT. INCREASE: $120,553 AMT. PAID: $2,116,694 NAME: CHRIS FOLEY ACT. INCREASE: $122,987 AMT. PAID: $0 NAME: KIMBERLY DAY ACT. INCREASE: $86,790 AMT. PAID: $80,255 NAME: JOHN HARRINGTON ACT. INCREASE: $79,103 AMT. PAID: $0 NAME: DONALD BARNES ACT. INCREASE: $67,107 AMT. PAID: $0 NAME: KRISTI MCGOWIN ACT. INCREASE: $65,264 AMT. PAID: $0 NAME: JOHN WARBURTON ACT. INCREASE: $55,423 AMT. PAID: $348,867 NAME: TERRIE PYEATT ACT. INCREASE: $38,617 AMT. PAID: $0 NAME: KAMIL CAK ACT. INCREASE: $36,235 AMT. PAID: $0 NAME: JOHN HARDING ACT. INCREASE: $0 AMT. PAID: $1,480,250
Schedule J, Part I, Line 7 Non-fixed payments 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.
Schedule J (Form 990) (Rev. 1-2025)

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Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number
54-0506321
Part Ⅰ
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer		 (i) Pool
financing
Yes No Yes No Yes No
A VA SMALL BUSINESS FIN AUTH (2025)
  		54-1300845   06-02-2025 90,805,000 REFINANCE 2015 SERIES BONDS (ISSUED 12/01/2015) AND FINANCING OF HEALTHCARE FACILITIES   X   X   X
B VA SMALL BUSINESS FIN AUTH (2020)
  		54-1300845   06-10-2020 100,000,000 FINANCING OF HOSPITAL FACILITIES   X   X   X
C VA SMALL BUSINESS FIN AUTH (2021)
  		54-1300845   11-09-2021 91,958,991 REFINANCE 2012 SERIES BONDS (ISSUED 9/19/2012) AND FINANCING OF HOSPITAL FACILITIES   X   X   X
Part Ⅱ
Proceeds
A B C D
1 Amount of bonds retired ..................   5,145,000 12,400,000  
2 Amount of bonds legally defeased ..............        
3 Total proceeds of issue .................. 44,494,000 100,000,000 91,958,991  
4 Gross proceeds in reserve funds .............        
5 Capitalized interest from proceeds .............        
6 Proceeds in refunding escrows ...............        
7 Issuance costs from proceeds ...............        
8 Credit enhancement from proceeds .............        
9 Working capital expenditures from proceeds .............        
10 Capital expenditures from proceeds ............. 44,494,000 100,000,000 91,958,991  
11 Other spent proceeds .............        
12 Other unspent proceeds .............        
13 Year of substantial completion ............. 2025 2022 2022
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue of tax-exempt
bonds (or, if issued prior to 2020, a current refunding issue)? ........ 		X     X X      
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2020, an advance refunding issue)? ........ 		  X   X   X    
16 Has the final allocation of proceeds been made? .......... X   X   X      
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X   X      
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 2
Part Ⅲ
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............   X   X   X    
2 Are there any lease arrangements that may result in private business use of bond-financed property? ............... X   X   X      
3a Are there any management or service contracts that may result in private business use of bond-financed property? ............. X   X   X      
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? X   X   X      
c Are there any research agreements that may result in private business use of bond-financed property? ............. X   X   X      
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X   X   X      
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government .... 0.33 % 0 % 0.59 %  
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... 0 % 0 % 0 %  
6 Total of lines 4 and 5 ............. 0.33 % 0 % 0.59 %  
7 Does the bond issue meet the private security or payment test? ...   X   X   X    
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............   X   X   X    
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. .. 0 % 0 % 0 %  
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............   X   X   X    
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? ........ 		X   X   X      
Part Ⅳ
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...   X   X   X    
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? ....... X   X   X      
b Exception to rebate? ........   X   X   X    
c No rebate due? .........   X   X   X    
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? ..... X   X   X      
Schedule K (Form 990) (Rev. 1-2025)

Schedule K (Form 990) (Rev. 1-2025)
Page 3
Part Ⅳ
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X   X    
b Name of provider ..........  
  		 
  		 
  		 
 
c Term of hedge ......... 0 % 0 % 0 %  
d Was the hedge superintegrated? ......   X   X   X    
e Was the hedge terminated? ........   X   X   X    
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X   X   X    
b Name of provider ..........  
  		 
  		 
  		 
 
c Term of GIC ......... 0 % 0 % 0 %  
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........   X   X   X    
6 Were any gross proceeds invested beyond an available temporary period?   X   X   X    
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   X   X      
Part Ⅴ
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X      
Part Ⅵ
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
Schedule K, Part II, Line 10 COLUMN C - CAPITAL EXPENDITURES FROM REQUISITIONED PROCEEDS CURRENTLY TOTAL $90,805,000 OF WHICH $46,311,000 WAS ALLOCATED TO CHILDREN'S HEALTH SYSTEM AND $44,494,000 WAS ALLOCATED TO CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS
Schedule K, Part III, Line 4 COLUMN B: WE HAVE CONCLUDED THAT OUT OF THE ACTIVITIES CONDUCTED IN THIS BOND FINANCED SPACE, WE HAVE NOTED THAT 0.59% OF THE SPACE WAS PRIVATE BUSINESS USE. THE REMAINING SPACE DID NOT RESULT IN PRIVATE BUSINESS USE DUE TO EQUITY PROVIDED OR A REGULATORY SAFE HARBOR. COLUMN C: WE HAVE CONCLUDED THAT OUT OF THE ACTIVITIES CONDUCTED IN THIS BOND FINANCED SPACE, WE HAVE NOTED THAT 0.33% OF THE SPACE WAS PRIVATE BUSINESS USE. THE REMAINING SPACE DID NOT RESULT IN PRIVATE BUSINESS USE DUE TO EQUITY PROVIDED OR A REGULATORY SAFE HARBOR.
Schedule K (Form 990) (Rev. 1-2025)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1

Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) WM JORDAN CO INC
  		ENTITY MORE THAN 35% OWNED BY JOHN LAWSON II, CURRENT BOARD MEMBER. 5,829,382 CONSTRUCTION SERVICES   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..   3 10,475 Other - CASH ON SALE
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .   35 2,821,178 Other - AVG FMV ON DATE REC
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( OTHER ) X 17 13,684 Other - FMV ON DATE REC
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
Yes
 
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions CHKD PAYS AMERICA'S AA VIRGINIA A FEE TO AUCTION CARS FOR THE BENEFIT OF THE ORGANIZATION
Schedule M, Part I Explanations of reporting method for number of contributions Cars and other vehicles - COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS RECEIVED. Securities - Publicly traded - COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS RECEIVED. Other - OTHER COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS RECEIVED.
Schedule M (Form 990) (2024)

Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE O
(Form 990)
(Rev. January 2025)
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 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Return Reference Explanation
Form 990, Part I, Line 1 DEDICATED TO THE MISSION OF PROVIDING THE BEST POSSIBLE CARE AND SERVICES FOR ALL CHILDREN WHO COME TO US BECAUSE OF SICKNESS AND INJURY.
Form 990, Part III, Line 4a For more than six decades, Children's Hospital of The King's Daughters (CHKD) has been the only facility of its kind in Virginia, serving the medical and surgical needs of children throughout the state. Its primary service area encompasses greater Hampton Roads, the Eastern Shore of Virginia, and northeastern North Carolina, a region that is home to approximately 418,000 people under the age of 21. CHKD was established as an 88-bed, not-for-profit hospital in 1961 by The King's Daughters, a women's service organization dedicated to the health and well-being of the community's indigent children. The hospital has always upheld the charitable mission of its founders, and in FY25, 56.1 percent of its inpatient days were covered by Medicaid. Over the past 60 years, CHKD's hospital has grown into an extensive pediatric health care system that offers 266 inpatient beds. Two hundred and six of those beds are in CHKD's acute care facility and sixty are in Children's Pavilion, the organization's new mental health tower. CHKD Health System also offers a variety of outpatient pediatric services at CHKD, Children's Pavilion, and multi-service CHKD Health Centers in Virginia Beach, Newport News, Chesapeake, Hampton, and Suffolk. Its services include everything from wellness and prevention initiatives to primary care, surgery and rehabilitation. Many of CHKD's unique services and programs address pressing public health needs that would otherwise go unmet. As the premier provider of healthcare services to the region's children, CHKD has secured a place in the heart of the community. The Health System is an eager collaborator with other community organizations and institutions that share its concern for the well-being of young people and offers a variety of education, research and health initiatives to improve the health and well-being of children in this community and beyond. The Health System's primary services center on inpatient and outpatient care, community outreach programs and medical education/research. Because the organization's ongoing development of mental health services are so integral to its community benefit, advances of this program are highlighted separately. Section One: Inpatient Care Children with a vast range of medical problems -- including life-threatening illnesses and injuries -- turn to CHKD for inpatient care. In FY25, CHKD had 5,790 admissions resulting in 55,158 patient days. Approximately 56 percent of these days were covered by Medicaid. CHKD's acute care facility has 206 inpatient beds, and almost half of those are for pediatric intensive care. The hospital is home to the region's highest-level Neonatal Intensive Care Unit, where critically ill newborns, some as young as 22 weeks gestation, benefit from a unique combination of advanced medical technology, developmental care, family support, and palliative care. CHKD's NICU has 50 private rooms and 10 semi-private rooms to create a more individualized and family-centered approach, giving families more privacy to bond with their babies. There were 505 discharges from the NICU in FY25. The region's largest and most sophisticated Pediatric Intensive Care Unit is at CHKD. In this unit, a full-time staff of board-certified pediatric intensive care physicians, critical care nurses, and respiratory therapists provide extremely sophisticated, technologically advanced care to children with life-threatening injuries and illnesses. Medical care is supplemented with support from child life specialists, social workers and chaplains who have extensive experience helping families through the trauma and stress of a severe illness or injury in a child. There were 1,004 admissions to our PICU in FY25. Many patients are brought from other area hospitals to CHKD by the hospital's neonatal/pediatric transport program, which operates out of four fully equipped mobile intensive care units. Two EMT certified critical care transport teams are available 24 hours a day, seven days a week to all area medical facilities that need to send sick or injured children to CHKD. CHKD transport teams are equipped and trained to transport all trauma patients under the age of 15 to Children's Hospital of The King's Daughters for specialized pediatric trauma care. Each critical care transport call is answered by a certified EMT-B neonatal/pediatric critical care nurse, a certified EMT-B registered respiratory therapist and a certified EMT-paramedic trained in neonatal/pediatric care. In FY25, the team transported approximately 1,400 patients. Of those, about 350 were newborns in need of neonatal intensive care. CHKD's transport service is also under contract to the Naval Medical Center, Portsmouth, to provide all critical care neonatal and pediatric military transports in the region. Besides ground transports in our Mobile ICUs or acute care transport, the team can respond via fixed wing aircraft or helicopter transport when medically necessary. CHKD transfer center is staffed with paramedics who operate to ensure appropriate dispatch services to the transport team as well as to deliver assistance and support for referral facilities and staff throughout the community. CHKD operates the region's only pediatric surgery program, offering young people state-of-the-art treatment in a supportive, non-threatening environment created exclusively to meet their needs. In FY25, surgeons performed 14,279 cases at CHKD facilities for a vast range of problems, from the simplest outpatient procedures to complex Craniofacial, Orthopedic and Chest Wall surgeries. CHKD's cardiac surgery program is part of a regional collaborative between CHKD and the University of Virginia. CHKD and UVA combine the efforts of pediatric cardiologists, cardiac surgeons, cardiac anesthesiologists, intensive care physicians and cardiac support professionals from both institutions with the goal of improving outcomes for children with complex congenital heart defects. (See outpatient services and programs for more information of CHKD's surgery program.) CHKD employs dozens of professionals who provide emotional, recreational, spiritual and practical support to children and families during hospitalizations. The work of these professionals complements our expert medical care to create a unique treatment and healing environment for children and their families. Our chaplaincy services provide emotional support, spiritual care, ethical reflection, bereavement care/resources/follow-up (including parent support groups), spiritual assessment and guidance to patients, families, and staff with in-hospital presence seven days a week and 24 hours a day. Additionally, a chaplain is assigned to Children's Pavilion to provide for patients on our inpatient mental healthcare floors. Chaplains assist with advance directives, advanced care plans and serve on the trauma team as primary providers of family support. The hospital employs a chaplaincy manager, six full-time chaplains, one full-time Family/Staff Support Coordinator and four per-diem chaplains who reflect the diversity of the community. All chaplains are professionally trained to meet the varied spiritual needs of families and staff with respect and compassion. Chaplaincy services has numerous connections with community clergy to ensure most religious needs can be met. The chaplains provide an annual memorial service to remember and celebrate the lives of the children who have passed on during the previous year. The chaplains also facilitate educational and wellness programs for hospital staff and physicians, as well as planning and participating in outreach to the community. The hospital employs 29 integrative care/child life staff members, including two art therapists and two music therapists, who help children adjust and cope during hospitalization. Their goal is to make the child's hospital experience as normal as possible by developing supportive relationships with patients and families, providing age-appropriate preparation for medical procedures and surgeries, coping strategies and play opportunities for children to relieve stress. Ten members of the department, including certified therapeutic recreation specialists, work on our inpatient mental health units.
Form 990, Part III, Line 4a There are four popular activity areas, including a teen room, in the main hospital, providing hospitalized children opportunities for socialization and creative play. And child life assistants work with CHKD's volunteer services division to manage the hospital's popular pet therapy program -- the Buddy Brigade -- which brings visits of dog/handler teams to visit patients several times each week. Child life staff members collaborate with other hospital staff to provide support for parents and siblings, offering an annual Teddy Bear clinic, weekly closed-circuit TV bingo, inpatient developmental screenings, and a Kids as Partners Advisory Council. CHKD's Medical Social Work team provides many services, including the following: -Conduct biopsychosocial and behavioral assessments. -Provide support during hospitalization to CHKD patients and families dealing with trauma, chronic illness, and loss. -Refer to CHKD's eligibility workers to complete applications for insurance coverage for medical care, prescriptions, and medical supplies. -Coordinate referrals and ongoing communication to other community resources for assistance with needs such as housing, mental health counseling, educational advocacy, legal assistance, and much more. -Aid in communication with families with the medical treatment teams by coordinating patient care conferences and team meetings. -Evaluate and report suspicion for child abuse/neglect. -Conducts trauma assessments as required for the coordination of care for patients of a Level 1 pediatric trauma center. In July 2021, a grant was awarded to the medical social work team under the Hospital Violence Intervention Program initiative. This program is now identified as "Safer Futures, is managed by an identified licensed eligible coordinator, and one full-time medical social worker who conduct intake assessments, develop individual service plans, do interval check-ins and provide progress notes for patients and family members affected by violence. Additionally, medical social workers facilitate a variety of support groups in the community that assist patients and families in connecting with others who share similar challenges. Some examples include Sibshops, Healthy Mommy Healthy Baby, and Dine and Discover for NICU families. The Medical Social Work team manages the Halo, Butterfly Blessings, and Sam's Warriors Funds, monetary funds designated to assist patients/families encountering barriers such as transportation needs, meal and medication/prescription assistance, and other discharge-related costs. These donated funds may also be used in emergency situations to assist with special healthcare challenges, lost money due to parent's inability to work during child's inpatient stay, and partial or one-time payments for utilities or rent fees post discharge. The medical social work team is part of CHKD's mental health program, which is covered in more detail in the next section. The cultural/language services department at Children's Hospital of The King's Daughters (CHKD) meets the needs of patients and families with limited English proficiency by coordinating access to language interpretation via face-to-face, over the phone, and video remote interpretation throughout the health system. The program's goal is to improve customer service, consistency of care, and patient safety. We recognize that it is critical to have access to interpreters and caregivers who can provide culturally sensitive and accurate information so they can understand and participate in the child's treatment and discharge process and help prevent potential medical errors. It also contributes to overall family satisfaction, which is vitally important. We meet this goal through the activities described below: CHKD provided interpretation services in 43 different languages for our limited English population through 25,225 outpatient visits during FY25. To meet the needs of these families, hospital staff used Over the Phone Interpretation, Video Remote Interpretation, and 3.83 FTE Spanish medical interpreters in the Language Services department who cover the main hospital and the General Academic Pediatrics (GAP) clinic. Additionally, the CHKD system had 29 dual role bilingual staff who were available to provide medical interpretation in their assigned areas. For written document translation (Spanish), language services staffing relied on the assistance of 2.2 Language Services Spanish interpreters in the department. All CHKD Language Services interpreters assisting with Spanish document translation must have National Certification as Healthcare Interpreters at a minimum. During FY25 the CHKD Language Services department assisted with in person and over the phone interpretation for 12,235 patient encounters at the main hospital and at the GAP clinic, translated 339 documents from English to Spanish, and conducted 22 language proficiency assessments. Language proficiency assessments are conducted by the Language Services Department to ensure bilingual staff throughout the CHKD health system have the skills necessary to communicate effectively with patients and families in Spanish, or before they are allowed to provide medical interpretation in Spanish. As the regional provider of pediatric care, CHKD is an integral part of the community's natural or man-made disaster planning efforts. CHKDHS recognizes the importance of a National Incident Management System (NIMS) community-integrated, all-hazard emergency operations plan. This plan is prepared, exercised and shared internally and externally with community, State and Federal emergency response agents. Section Two: Outpatient Services and Programs CHKD Health System also offers the community many important pediatric services on an outpatient basis. In FY25, children made approximately 659,979 outpatient visits to CHKD pediatricians, surgeons, and subspecialty clinics. They made 376,312 visits to the primary care pediatricians of CHKD's Medical Group, which offers care in 19 practices in 31 offices throughout our service area. CHKD's Surgical Specialty Group makes the services of the region's only pediatric general, urological, cardiac, neurosurgical, plastic, oral maxillofacial, and orthopedic surgeons available to thousands of children who might otherwise have to travel outside of the area for surgery. Children made 50,876 visits to the surgical group practices in FY25. The surgeons performed 5,891 surgical cases. The hospital also provides care to children facing health conditions such as cancer, genetic disorders, obesity, heart problems, developmental disabilities, asthma/allergies, and diabetes through more than 34 outpatient specialty clinics offering specialized pediatric care. In FY25, children made 232,791 visits to our outpatient clinics. Children's Hospital was founded on the premise that all children deserve equal access to quality pediatric care. As our population grew and settled into the far corners of our bridge- and tunnel-laced region, travel to CHKD's main facility in Norfolk became more of a hardship for families. To ease that burden and improve children's access to care in every corner of our service area, CHKD has established multi-service health centers in strategic locations. These include, but are not limited to, the following: * The CHKD Health and Surgery Center at Oyster Point offers families who live north of the Hampton Roads Bridge Tunnel a wealth of important services in a convenient location. The center is home to the region's first pediatric ambulatory surgery center. Other services offered at the site include primary, surgical, and sub-specialty pediatrics; lab and radiology services (including ultrasound and MRI); audiology testing; and occupational, speech, and physical therapy. Aquatic therapy and child abuse program services are also available there. * The CHKD Health Center and Urgent Care at Tech Center is home to the Peninsula's only pediatric urgent care as well as the Center for Pediatric Sleep Medicine, lab and radiology services, physical medicine and rehabilitation, rheumatology, sports medicine primary care, sports medicine physical therapy, mental health, neurology, and performance training. * The CHKD Health Center at Oakbrooke serves families in Chesapeake and northeastern North Carolina. It is home to a primary care pediatric practice; physical, occupational, and speech therapy; lab and radiology services (including ultrasound); a sports medicine gym; sleep studies unit; audiology testing; therapy pool; and clinic space for a variety of pediatric specialists and surgeons providing evaluation, treatment, and follow-up.
Form 990, Part III, Line 4a * The CHKD Health and Surgery Center at Concert Drive serves the growing medical needs of families in Virginia Beach. The center is home to Virginia Beach's first ambulatory surgery center exclusively for children. Families can also find primary care pediatricians and in-house lab and radiology services - including MRI - at the center, along with child life specialists. Other services include specialty care pediatrics for help with chronic problems such as diabetes. A third operating room at this location supports the pediatric dental needs of the community. It was built and designed according to input from community dentists. * The CHKD Health Center at Landstown is located just down the road from Concert Drive and offers dedicated Virginia Beach space for specialty services such as sports medicine, dermatology, and gynecology. * The CHKD Health Center and Urgent Care at Loehmann's Plaza serves the northern and middle Virginia Beach region and is home to CHKD Urgent Care; sports medicine (primary care) and therapy; sports performance training; and physical, occupational, and speech therapy. * The CHKD Health Center at Harbour View offers specialized pediatric care to families in Suffolk. The site offers appointments in pediatric dermatology, allergy, gastroenterology, cardiology, gynecology, physical medicine and rehabilitation, lab and radiology services (including ultrasound), nephrology, and developmental pediatrics. * CHKD Sports Medicine & Therapy Services offers sports medicine and therapy services in Suffolk, conveniently located next to the CHKD Health Center at Harbour View. * The CHKD Health Center at Lightfoot offers families in the northern corner of our service area appointments in pediatric cardiology, nephrology, gynecology, physical medicine and rehabilitation, rehabilitative therapies, plastic and oral maxillofacial surgery, sports medicine, and urology. It is also home to the Children's Diagnostic Center. * The CHKD Health Center at Fort Norfolk is located in the Fort Norfolk Plaza building and is home to specialty services including allergy and asthma, adolescent medicine, ophthalmology, and the Cleft and Craniofacial Center. * The CHKD Health Center at Kempsville provides families in Norfolk and Virginia Beach pediatric primary care and orthopedics and sports medicine. * The CHKD Health Center, South Campus is home to CHKD's Neuroscience Center and is located just across Brambleton Avenue to the south of the main hospital. This site offers appointments in mental health, neurology, sleep medicine, and physical medicine and rehabilitation. Children's Hospital of The King's Daughters operates the region's only pediatric urgent care. Parents of children with urgent, but not emergent medical needs, now have access to quality medical care just for kids after-hours, on weekends and holidays. In FY25, children made 98,068 visits to CHKD Urgent Care Centers in Chesapeake, Virginia Beach and Newport News. CHKD's Child Advocacy Center (CAC) coordinates the region's efforts to accurately identify, treat, and support children who are suspected victims of abuse or neglect. In addition to the main program in Norfolk, services are available at CHKD's outpatient centers in Virginia Beach and Newport News. The CAC provides comprehensive assessment, evaluation, and treatment services, including case management and advocacy, an array of evidence-based mental health services, forensic interviewing, forensic medical examinations, and consultations, which include 24/7 coverage of acute sexual assaults of children. The CAC also coordinates efforts among investigative agencies involved in the investigation and prosecution of child maltreatment and facilitates collaboration across 12 multidisciplinary teams (MDTs). These teams discuss each child referred to the program to ensure the best possible outcomes. With strong community support, CHKD's Child Advocacy Center served 2,621 children and families in FY2025 across southeastern Virginia. For over 27 years, investigative agencies across southeastern Virginia have relied on this specialized program for assessment and treatment services when a child is suspected of experiencing any form of maltreatment. In FY2025, the center provided nearly 900 forensic interviews, over 3,800 mental health service visits, more than 1,300 medical service encounters, and almost 14,000 victim and family advocacy encounters to children and families across Hampton Roads. A specialty program within the CAC helps accurately identify and provide assistance and treatment to commercially sexually exploited children (CSEC). Since launching this program and CSEC MDT, the program has seen a sharp increase in the need for these services. The Child Advocacy Center assisted 297 children through the CSEC program this year - a 5% increase from the previous year. The team frequently collaborates with federal and local investigators, as well as juvenile court services, and medical and mental health providers, to best meet the unique needs of each child. The CAC's mental health team recently completed a year-long training to implement the Problematic Sexualized Behavior Cognitive Behavioral Therapy - Young Children (PSB-CBT) treatment modality. Currently unavailable elsewhere in our region, this needed treatment expands our mental health services to address these problematic behaviors. In FY25, our mental health team provided treatment for 29 children who were identified as having problematic sexual behaviors with PSB-CBT or Trauma-Focused Cognitive Behavior therapy with PSB components added. The CAC is also the backbone agency for the Hampton Roads Trauma Informed Community Network (HRTICN), which exists to promote an understanding of how trauma affects individuals and communities, and to advocate practices that help all people reach their full potential. HRTICN worked with the Virginia chapter of the American Academy of Pediatrics this year to train pediatricians on approaches to screening, referral, and follow-up for maternal depression, social determinants of health and social-emotional development during well-child visits. Approximately 14% of children served at our CAC have a military affiliation, supported by a dedicated case manager who is also a decorated veteran. In addition to nine city MTD case review teams, this program also facilitates three multidisciplinary case review teams, covering all military branches, and is focused on meeting the unique needs of these families, linking them to military resources, and providing educational opportunities to our MDT partners. The epidemic of childhood obesity continues to be a concern and focus area for CHKD. To address this critical issue, CHKD offers a comprehensive program called Healthy You for Life that is offered to children ages 3 through 21. Healthy You for Life offers a multidisciplinary team approach that provides clinical and psychological evaluation and treatment planning for individuals either in person or by telemedicine visits. The program's clinical staff includes a physician, nurse practitioner, registered dieticians, a licensed clinical social worker, medical assistants, and an exercise physiologist. The Healthy You for Life program also offers individual counseling sessions. In the 2025 fiscal year, the team conducted 1,502 visits. Moving into the new fiscal year, the team is continuing to use telemedicine to ensure access to all providers, including behavioral health counselor to address psycho-social stressors many patients experience. Middle school and high school group therapy sessions continues via telehealth to help pre-teen and teenagers feel connected and supported. Personal training is also offered for interested patients and group fitness classes resumed with parent and patient enthusiasm. Pursuant to recommendations from the American Academy of Pediatrics, the use of pharmacotherapy has been considered as an additional treatment in conjunction with diet, exercise and lifestyle changes for those children and adolescents at high risk for developing life-threatening comorbidities. Healthy You continues to partner with various community organizations to educate and encourage healthy lifestyles for chronically obese children and their families in Hampton Roads. Our providers also partner with neighboring universities as preceptors, guest lecturers and consultants in nutrition and wellness.
Form 990, Part III, Line 4a CHKD's diabetes education program helps approximately 1,600 local children who live with the chronic disease. Three certified diabetes educators, a social worker, a registered dietitian and office coordinator help patients and families at the onset of the disease and until adulthood. The Diabetes Center provides inpatient and outpatient clinical management, diabetes education, support groups, and professional and community education programs. A transition program helps the older teens and young adults begin transferring care to adult providers in the community. Children made 646 visits to the Diabetes Center in FY25. The Children's Cancer and Blood Disorders Center provides care to young people with cancer, sickle cell disease, bleeding and other blood disorders through treatment programs that encompass children's physical, emotional and educational needs and incorporates the whole family. Patients made 8,541 visits to the center in FY25. CHKD is the only Emergency Department and Level 1 Trauma Center exclusively serving children and their families in the southeast region of Virginia. In FY25, children made 60,256 visits to our Emergency Department. We provide care for patients and their families from birth to young adulthood with varied levels of acuity from trauma and resuscitations to urgent care-type patients. Our collaborative team includes pediatric board-certified emergency physicians, nurse practitioners, nurses, ED techs, nursing care partners, behavioral health techs, pharmacists, social workers, child life specialists, chaplains, respiratory therapists and more. Children's Hospital offers the only pediatric renal dialysis service in the area. Dialysis is a time-consuming process and children appreciate the chance to have the service in a setting where they can meet with friends their own ages as well as hospital support staff. During FY25, children made 6,045 visits to the renal clinic. CHKD is a stand-alone pediatric transplant hospital. Since 2005, CHKD has performed more than 100 kidney transplants from living donors as well as deceased donors. Living donation options include a partnership with Sentara Norfolk General Hospital and the National Kidney Registry (nationwide living donor paired-exchange program). One mark of CHKD's distinctive pediatric care has always been child-centered diagnostic services, such as radiology and laboratory. Over the past several years, CHKD has worked hard to make these unique services more accessible to families throughout our service region. In addition to the lab at the main hospital, CHKD now offers lab services at its Oyster Point, Harbour View, Concert Drive, Oakbrook, Loehmann's and Tech Center locations as well as the Volvo Urgent Care Center. The laboratory also operates a courier service that facilitates quick turnaround of specimens. Of the 832,875 lab tests performed in FY25, 558,296 were from outpatients. CHKD radiology services are also available to families at our CHKD facilities in Newport News, Chesapeake, Suffolk, Hampton, Norfolk and Virginia Beach. The radiology department is a fully integrated digital imaging center that allows diagnostic images and reports to be transmitted and viewed electronically. In FY25, 129,448 diagnostic exams were performed including X-rays, fluoroscopic tests, urodynamics and bone density tests, CT, MRI scans, ultrasound, PVL, PET scans, and nuclear medicine studies. Approximately 80 percent were outpatient based. CHKD's rehabilitative therapy services are offered in locations throughout the community, including Norfolk, Chesapeake, Virginia Beach, Suffolk, Newport News, and Williamsburg. In FY 25, CHKD provided 33,965 inpatient and 191,551 outpatient therapy units, which included highly specialized pediatric physical, occupational and speech therapy, as well as: * Aquatic Therapy - Physical and occupational therapists work with children in the water to help relax tight musculature, increase range of motion and improve strength, balance and endurance. * Assistive Technology/Augmentative Program - Services provided for children who are unable to communicate verbally or through gestures due to various medical conditions, thereby allowing them an alternative way to increase their participation and inclusion in daily activities. * Car Seat Program - Specially trained therapists offer car seat safety restraint evaluations for patients with special needs. * Wheelchair Clinic - Certified therapists complete a comprehensive evaluation to determine and prescribe the appropriate wheelchair and seating system. Section Three: Mental Health Services Since 2013, CHKD's Community Health Needs Assessments have indicated that the region's number one need in the children's health arena was improved access to pediatric mental health services. In response, CHKD formally expanded its mission to incorporate children's mental health services and began building a program to answer our children's most pressing mental health needs. Children's Pavilion, a 14-story pediatric psychiatric hospital and outpatient center that comprises 60 of CHKD's 266 licensed inpatient beds, is the hub of CHKD's growing mental health program. Since the launch of the program, CHKD has developed the essential framework of a comprehensive pediatric mental health network, with the goal of providing care in the least restrictive environment possible. Elements of this plan include the following: * Inpatient psychiatric care (1,237 discharges in FY25) * Emergency psychiatric care (3,027 visits to CHKD's Emergency Department were for mental health care in FY25) * Medical-psychiatric care. (682 discharges in FY25) * Partial hospitalization program (2,481 patient days in FY25) * Intensive outpatient program (1,297 patient days in FY25) * Outpatient mental health (48,000 visits in FY25) * Child and adolescent psychiatry fellowship Section Four: Community Outreach CHKD reached 26,316 families through parent education, school-based programs, social media, and publications focused on mental wellness, injury prevention, and family support. Partnering with community organizations, the Community Outreach & Engagement (CORE) program conducted 238 outreach events for 21,770 families. Online resources (blogs, podcasts, and webinars on demand) and I&R contacts reached an additional 4,546 families, covering topics such as mental health, trauma, and social-emotional learning. Community partners supported marketing and collaboration to deliver timely presentations and resources for parents, professionals, and children/students. CHKD is a site of the national "Reach Out and Read" literacy program, which encourages reading by distributing free books to children at their well child visits to their pediatricians. Through the donor-funded program, CHKD primary care pediatricians gave approximately 77,000 books to children in FY25. CHKD also has a "Reach Out and Read" program in our NICU, where 1,838 books were distributed in FY25. In FY25, CHKD's website, www.chkd.org, underwent a major transformation, migrating to new, open-source platform that is easier to manage and navigate. They also streamlined back-end content management and third-party integrations (e.g. scheduling, patient portals, donation tools), reducing maintenance overhead and improving data flow. Post-launch, the new platform delivered measurable gains: search and "provider-finder" tools significantly improved, user engagement rose, and visits to high-value pages (like Find a Provider, Urgent Care, billing, etc.) increased year over year. The site's updated design and info architecture enhanced navigation, making it easier for families and medical professionals to find essential information. Overall, the migration gave CHKD a scalable, secure, and flexible foundation - improving both the patient-facing experience and the internal content management workflow. CHKD continues to utilize social media outlets such as Facebook, LinkedIn, and Instagram to increase direct interaction with our patients and their families. The website continues to be a resource for our services and health information.
Form 990, Part III, Line 4a CHKD is one of six locations in the state for the Care Connection for Children, the state-funded Title V program that provides comprehensive care coordination, information and referral for children and youth with special health care needs. There are estimated to be more than 52,000 children with special healthcare needs in the region's public health districts. In FY25, CCC assisted with just under 600 information and referral calls and provided comprehensive case management services to more than 500 families. Close to 20 children who were uninsured or underinsured received a total of $23,597 in financial assistance for equipment, specialty care and medications. More than 40 families were assisted in applying for state health programs, to include Virginia's waiver services. The program provided ongoing bilingual care coordination services to approximately 100 clients/families and assisted them with access to community resources and financial assistance. Care Connections maintains an updated regional database with cataloged resources for all 21 cities and counties in CHKD service area. This resource directory was made available to the health system as well as local agencies and the community. 2024-2025 Highlights: -Developed, implemented, and continue to moderate a list serv for the community on disability topics with more than 500 people registered via GOOGLE GROUPS. Members are patients, parents, caregivers, and providers. -Added a SPANISH language list serv for our Hispanic population. -Collaborated with CHKD, Fortify Clinically Integrated Network and CMG to integrate care coordination activities within the electronic record to improve communication with primary care providers. -Engaged in home visiting collaboration autism collaboratives, Infant Toddler Connection, PEATC, FAPT Teams, SEAC state representative for Medicaid Advisory Group. -Offered a virtual Spanish speaking support group. Other trainings planned, coordinated, and reported on quarterly, based on needs identified through community networks and the Families as Educators group. -Refined intake process to improve enrollment experience for families and improve communication with referral sources. -Researched and updated resources in our community asset mapping tool. Collaborated across the CCC network to identify resources. -Actively engaged with the VDH Intercenter Work Group meetings, trainings, email collaborations and teleconference sessions. This group is resourceful, and members support one another to identify resources to close gaps in services. -Continued to offer Educational Consultant services per VDOE regulations. Provided information and referral services for health system related to educational concerns (IEP/IFSP). -Representatives from team serve on the Medicaid Waiver Task Force and the DMAS Pharmacy and DME provider network to problem solve and identify needs in our region. -Continued our Families as Educators program focused on providing the Pediatric Residents an opportunity to experience the challenges and joys of living in the community with a child with complex medical care needs. Section Five: Medical Education and Research CHKD invests in the present and future health of our children through a variety of research programs and educational activities. Children's Hospital is home to Eastern Virginia Medical School's Department of Pediatrics and its pediatric residency program, where new physicians become specialists in the field of pediatrics. Many of our residents elect to stay and practice pediatrics in this community or in the state of Virginia. CHKD also serves as the exclusive pediatric teaching site for physician assistants and residents in family medicine, emergency medicine, obstetrics-gynecology, ENT, plastic surgery, and general surgery. CHKD participates in the education of all EVMS medical students and is the exclusive site for some 150 third-year medical school students for their six-week pediatric clerkship rotation. CHKD provides a setting for many clinical research trials. Highlights of the basic science research include new gene therapy for neuromuscular disorders, breakthroughs in treatment of cystic fibrosis, innovative therapies in sports medicine, advanced growth hormone treatments, and interventions for disordered sleep. In addition, research includes new medications and other therapies, clinical outcomes analyses, and epidemiological studies sanctioned by the Institutional Review Board of EVMS, part of the Macon and Joan Brock Virginia Health Sciences at ODU. There were 214 IRB-approved active funded studies in FY25. Topics of study included hematology/oncology, allergy/asthma, infectious disease, neurology, pediatric surgery, cardiology, otolaryngology, pulmonology, gastroenterology, child abuse, endocrinology, dermatology, neonatology and mental health. Many of these studies are phase three clinical trials that bring cutting-edge treatments to CHKD patients years before they are available to the public. This fiscal year there were also new phase one trials opened, which allowed our patients the earliest possible access to novel therapies. There is an increased focus on registry studies across all disciplines. Data collected in these registries is intended to standardize optimal levels of care and lead to improved patient outcomes. The Nuss Procedure for the correction of pectus excavatum, developed at CHKD more than 30 years ago, continues to draw national attention from both patients and surgeons. The Children's Surgical Special Group surgeons continue to refine treatment techniques, publish research and outcomes and present their work at national meetings to strengthen the care and understanding of chest wall anomalies world-wide. In addition to surgery, innovative therapies offered through CHKD's Nuss Center include non-surgical, non-invasive modalities such as state-of-the-art bracing for pectus carinatum and vacuum therapy for pectus excavatum. CHKD is a member of Children's Oncology Group, an international research group that conducts clinical trials for children with cancer. As a member, CHKD has access to the latest protocols for treatment of childhood cancer, providing the community and region with the best practices and treatment results from more than 225 COG-member hospitals in North America, Australia, New Zealand, and Saudi Arabia. Our primary goal is to increase participation in clinical trials which we feel will advance the field of pediatric oncology. In FY25, CHKD had approximately 90 COG studies including LTF studies open to enrollment or undergoing data analysis. In all, approximately 200 CHKD patients participated in either open or follow-up COG studies in FY25. The hematology/oncology division had 18 research studies open that were not COG studies. In FY25 CHKD hosted seven continuing medical education events in various locations throughout the region, helping child health experts in our region keep up with their skills and their accreditation.
Form 990, Part VI, Line 15a CHILDREN'S HEALTH SYSTEM ESTABLISHES THE COMPENSATION OF THE CEO AMY SAMPSON.
Form 990, Part VI, Line 15b CHILDREN'S HEALTH SYSTEM AND CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS USE THE FOLLOWING PROCESS TO ESTABLISH COMPENSATION FOR OFFICERS AND KEY EMPLOYEES: 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 CHKD AND ITS SUBSIDIARIES. THOSE SALARY CHANGES AND APPROVALS ARE CONTEMPORANEOUSLY DOCUMENTED BY MINUTES MAINTAINED BY THE COMPENSATION COMMITTEE AND SIGNED BY THE CHAIRMAN OF THE BOARD.
Form 990, Part VI, Line 6 Classes of members or stockholders CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, INCORPORATED, IS A VIRGINIA NON-STOCK CORPORATION WITH A SOLE MEMBER. THE SOLE MEMBER OF CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, INCORPORATED, IS CHILDREN'S HEALTH SYSTEM, INC., A VIRGINIA NON-STOCK NOT-FOR-PROFIT CORPORATION. PURSUANT TO SECTION 13.1-852.1 OF THE CODE OF VIRGINIA, CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, INCORPORATED, IS MANAGED BY ITS SOLE MEMBER, CHILDREN'S HEALTH SYSTEM, INC.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body CHILDREN'S HEALTH SYSTEM, INC., THE SOLE MEMBER OF CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, INCORPORATED, IS A VIRGINIA NON-STOCK NOT-FOR-PROFIT CORPORATION. PURSUANT TO SECTION 13.1-852.1 OF THE CODE OF VIRGINIA, CHILDREN'S HEALTH SYSTEM, INC., THE SOLE MEMBER OF CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, INCORPORATED, MANAGES CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS. ACCORDINGLY, THE BOARD OF DIRECTORS OF CHILDREN'S HEALTH SYSTEM, INC., IS THE GOVERNING BODY FOR CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, INCORPORATED. AS A VIRGINIA NON-STOCK CORPORATION, CHILDREN'S HEALTH SYSTEM, INC., HAS MEMBERS THAT ELECT THE BOARD OF DIRECTORS OF CHILDREN'S HEALTH SYSTEM, INC. THE MEMBERS OF CHILDREN'S HEALTH SYSTEM, INC., THAT ELECT THE BOARD OF DIRECTORS OF CHILDREN'S HEALTH SYSTEM, INC. ARE 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) AND 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.).
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE FOLLOWING DECISIONS OF THE BOARD OF DIRECTORS OF CHILDREN'S HEALTH SYSTEM, INC., WHICH IS THE GOVERNING BODY FOR CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, INCORPORATED, 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.
Form 990, Part VI, Line 11b Review of form 990 by governing body THE FOLLOWING DECISIONS OF THE BOARD OF DIRECTORS OF CHILDREN'S HEALTH SYSTEM, INC., WHICH IS THE GOVERNING BODY FOR CHILDREN'S HOSPITAL OF THE KING'S DAUGHTERS, INCORPORATED, 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.
Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT POLICY CONSIDERATIONS: CHKD 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. THE QUESTIONNAIRES ARE REVIEWED BY THE LEGAL DEPARTMENT. FOR KNOWN CONFLICTS, THE PERSON INVOLVED RECUSES HIMSELF OR HERSELF FROM DELIBERATIONS REGARDING THE TRANSACTION. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY ARE REPORTED TO THE CHKD BOARD CHAIR OR THE CHKD COMPLIANCE OFFICER, AS APPLICABLE, AND MAY REQUIRE CORRECTIVE ACTION UP TO AND INCLUDING TERMINATION OF EMPLOYMENT.
Form 990, Part VI, Line 19 Required documents available to the public 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.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances GAIN/LOSS ON DERIVATIVE INVESTMENTS - -1248792; CHANGE IN DONOR RESTRICTED CONTRIBUTIONS - 3373179; Total - 2124387;
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID: 24020961
Software Version: 2024v5.1
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
Children's Hospital of the King's Daughters
 
Employer identification number

54-0506321
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) CHILDREN'S MEDICAL TOWER LLC
601 CHILDRENS LANE
NORFOLK,VA23507
45-2907147 		LESSOR VA 132,404 9,321,255 CHKD
 
(2) CHILDREN'S HEALTH SYSTEM INSURANCE LLC
601 CHILDRENS LANE
NORFOLK,VA23507
 INSURANCE SC 1,189,933 2,896,347 CHKD
 








Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)CHILDREN'S HEALTH SYSTEM INC
601 CHILDRENS LANE

NORFOLK,VA23507
54-1278830 		HEALTHCARE VA 501(c)(3) Type II NA
 
 
No
(2)CHILDREN'S HEALTH FOUNDATION INC
601 CHILDRENS LANE

NORFOLK,VA23507
54-1278865 		SUPP CHKD VA 501(c)(3) Type I CHILDREN'S HEALTH SYSTEM
 
Yes
 










For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) FORTIFY CHILDREN'S HEALTH LLC

1330 JEFFERSON PARK AVENUE
CHARLOTTESVILLE,VA22903
83-1442745 		HEALTHCARE VA NA
  		Related       No     No  
(2) REALTA HOLDINGS LLC

601 CHILDRENS LANE
NORFOLK,VA23507
82-3954346 		RESEARCH VA NA
  		Related       No     No  










Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) CHILDREN'S SURGICAL SPECIALTY GROUP INC

601 CHILDRENS LANE
NORFOLK,VA23507
31-1610834 		HEALTHCARE VA NA
  		C Corporation         No
(2) CHILDREN'S MEDICAL GROUP INC

601 CHILDRENS LANE
NORFOLK,VA23507
54-1778786 		HEALTHCARE VA NA
  		C Corporation         No
(3) CMG OF NORTH CAROLINA INC

601 CHILDRENS LANE
NORFOLK,VA23507
56-1960102 		HEALTHCARE NC NA
  		C Corporation         No








Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
Yes
 
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


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