Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $42

• 2a · Program service revenue: NET PATIENT SERVICE REVENUE

  total $68,529,360 · related or exempt $68,529,360

• 2b · Program service revenue: MANAGEMENT FEE REVENUE

  total $2,882,359 · related or exempt $2,882,359

• 2c · Program service revenue: OTHER DEPARTMENT REVENUE

  total $23,621 · related or exempt $23,621

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  other assets $46,331

• 7b · Less cost or other basis and sales expenses

  other assets $12,363

• 7c · Gain or loss

  securities $0 · other assets $33,968

• 7d · Net gain or loss

  total $33,968 · excluded $33,968

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $1,448,175 · management and general $1,448,175

• 7 · Other salaries and wages

  total $18,258,760 · program services $10,346,417 · management and general $7,912,343

• 8 · Pension plan contributions

  total $818,253 · program services $399,796 · management and general $418,457

• 9 · Other employee benefits

  total $3,634,295 · program services $1,861,230 · management and general $1,773,065

• 10 · Payroll taxes

  total $1,387,870 · program services $763,288 · management and general $624,582

• 11a · Fees: management

  total $3,452,234 · management and general $3,452,234

• 11g · Fees: other

  total $1,340,089 · program services $227,496 · management and general $1,112,593 · fundraising $0

• 12 · Advertising and promotion

  total $27,606 · program services $4,221 · management and general $23,385

• 13 · Office expenses

  total $1,233,283 · program services $983,230 · management and general $250,053

• 16 · Occupancy

  total $1,476,650 · program services $583,726 · management and general $892,924

• 17 · Travel

  total $614,151 · program services $578,639 · management and general $35,512

• 19 · Conferences, conventions and meetings

  total $23,488 · program services $15,475 · management and general $8,013

• 22 · Depreciation, depletion and amortization

  total $898,765 · program services $813,979 · management and general $84,786

• 24a · Other expenses: MEDICAL/LAB SUPPLIES

  total $32,641,317 · program services $32,640,813 · management and general $504

• 24b · Other expenses: BAD DEBT EXPENSE

  total $4,073,006 · program services $4,073,006

• 24c · Other expenses: MINOR/COMPUTER EQUIPMENT

  total $1,200,738 · program services $1,200,738

• 24d · Other expenses: REPAIRS & MAINTENANCE

  total $636,675 · program services $636,675

• 24e · All other expenses

  total $349,767 · program services $85,030 · management and general $264,737 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $500 · end of year $500

• 2 · Savings and temporary cash investments

  beginning of year $9,255,384 · end of year $14,260,809

• 4 · Accounts receivable

  beginning of year $5,939,142 · end of year $6,123,575

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

• 8 · Inventories for sale or use

  beginning of year $2,615,259 · end of year $4,001,955

• 9 · Prepaid expenses and deferred charges

  beginning of year $119,181 · end of year $32,150

• 10a · Land, buildings and equipment: cost or other basis

  $6,941,632

• 10b · Land, buildings and equipment: accumulated depreciation

  $4,462,270

• 10c · Land, buildings and equipment, net

  beginning of year $2,747,360 · end of year $2,479,362

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $3,726,746 · end of year $7,206,400

• 17 · Accounts payable and accrued expenses

  beginning of year $3,229,971 · end of year $4,213,798

• 22 · Loans and payables to officers and key people

  end of year $0

• 25 · Other liabilities

  beginning of year $3,751,001 · end of year $14,514,125

• 27 · Net assets without donor restrictions

  beginning of year $17,422,600 · end of year $15,376,828

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Tax indemnification and gross-up payments

GROSS UP PAYMENTS INCLUDED IN W-2 TAXABLE COMPENSATION: Carolyn Bruno, Dionne Criger, Sandra Darko-Mensah, Jon Johnson, Sandra Manning, Vinh Phan, Shannon Rogers

Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses

THERE IS NO WRITTEN POLICY REGARDING PAYMENT OR REIMBURSEMENT OF TAX INDEMNIFICATION AND GROSS-UP PAYMENTS BECAUSE THE COMPANY DOES NOT GENERALLY ALLOW FOR GROSS-UP PAYMENTS EXCEPT IN SPECIFIC CIRCUMSTANCES AND THEN ONLY IF APPROVED BY SENIOR MANAGEMENT FOLLOWED BY REVIEW OF THE COMPANY'S COMPLIANCE AND LEGAL DEPARTMENTS. THESE TYPES OF REIMBURSEMENTS GENERALLY RELATE TO TAXES OWED BY INDIVIDUALS WHO RECEIVE NOMINAL INCENTIVE PAYMENTS FOR SERVICE AWARDS OR QUALITY IMPROVEMENT PROGRAMS, AND THE GROSS-UP PAYMENTS USUALLY ARE IMMATERIAL, $250 OR LESS.

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

COOK CHILDREN'S HEALTH CARE SYSTEM, A RELATED ORGANIZATION, USES THE FOLLOWING METHODS TO DETERMINE CEO/EXECUTIVE DIRECTOR COMPENSATION: COMPENSATION COMMITTEE INDEPENDENT COMPENSATION CONSULTANT WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

Rick W Merrill - Paid by System - $122,224 Deferred, $980,000 W-2 Stephen W Kimmel - Paid by System - $120,643 Deferred, $99,702 W-2 Michael E Gendke - Paid by CCHH - $28,949 Deferred, $0 W-2 Carolyn Bruno - Paid by CCHH - $8,203 Deferred, $0 W-2

Schedule J, Part II Allocation of CEO and CFO Salaries:

SALARIES FOR THE CEO AND EVP, SYSTEM FINANCE ARE ALLOCATED PRO-RATA BASED ON THE AMOUNT OF TIME THEY SPEND WITH EACH OF THE FOLLOWING COMPANIES: COOK CHILDREN'S MEDICAL CENTER COOK CHILDREN'S HEALTH FOUNDATION COOK CHILDREN'S HOME HEALTH COOK CHILDREN'S HEALTH CARE SYSTEM COOK CHILDREN'S HEALTH PLAN COOK CHILDREN'S PHYSICIAN NETWORK COOK CHILDREN'S MEDICAL CENTER - PROSPER CHILD STUDY CENTER

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• CPS Pediatrics LLC

  N/A · ASC · TX

  Directly controlled by NA

• COOK CHILDREN'S SURGERY CENTER

  N/A · ASC · TX

  Directly controlled by NA

• CENTER FOR PEDIATRIC SURGERY

  N/A · ASC · TX

  Directly controlled by NA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• Cook Children's Health Services

  C Corporation · Healthcare · TX · controlled entity

  Directly controlled by CCHCS

• Cook Children's Indemnity Company

  C Corporation · Self Insurance · CJ · controlled entity

  Directly controlled by CCHCS