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← CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC

Form 990 for tax year 2023

Filed by CHILDRENS ORTHOPAEDIC SURGERY FOUNDATION INC.

Totals

Total revenue
$89,580,176
Total expenses
$105,924,064
Contributions and grants received
$516,841
Grants paid
$26,124,592
Program service revenue
$84,353,486
Investment income
$4,709,849
Other revenue
$0
Total assets, end of year
$149,096,569
Total liabilities, end of year
$66,244,780
Net assets or fund balances, end of year
$82,851,789
Program services expenses (Part IX)
$102,264,412
Management and general expenses
$3,659,652
Fundraising expenses
$0
Program service expenses (Part III)
$102,264,412

Program services were 96.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • Mininder S Kocher MD

    Director

    Total calculated
    $2,454,601
    From this org
    $2,342,292
    From related orgs
    $0
    Other
    $112,309
    Hours/week
    55 + 5 related

    Schedule J breakdown matched by us

    Base
    $790,043
    Bonus
    $1,457,707
    Other
    $94,542
    Deferred
    $68,000
    Nontaxable benefits
    $44,309
    Filer's total
    $2,454,601

  • Benton E Heyworth MD

    Director

    Total calculated
    $1,517,422
    From this org
    $1,399,232
    From related orgs
    $0
    Other
    $118,190
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $319,548
    Bonus
    $1,030,000
    Other
    $49,684
    Deferred
    $68,000
    Nontaxable benefits
    $50,190
    Filer's total
    $1,517,422

  • Benjamin J Shore MD

    Director

    Total calculated
    $1,828,899
    From this org
    $1,723,611
    From related orgs
    $0
    Other
    $105,288
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $448,154
    Bonus
    $1,180,000
    Other
    $95,457
    Deferred
    $68,000
    Nontaxable benefits
    $37,288
    Filer's total
    $1,828,899

  • Eduardo N Novais MD

    Director

    Total calculated
    $1,720,632
    From this org
    $1,615,602
    From related orgs
    $0
    Other
    $105,030
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $389,150
    Bonus
    $1,160,000
    Other
    $66,452
    Deferred
    $68,000
    Nontaxable benefits
    $37,030
    Filer's total
    $1,720,632

  • Young-Jo Kim MD

    Director

    Total calculated
    $1,527,949
    From this org
    $1,441,431
    From related orgs
    $0
    Other
    $86,518
    Hours/week
    55 + 5 related

    Schedule J breakdown matched by us

    Base
    $499,067
    Bonus
    $885,000
    Other
    $57,364
    Deferred
    $68,000
    Nontaxable benefits
    $18,518
    Filer's total
    $1,527,949

  • Daniel J Hedequist MD

    Director

    Total calculated
    $1,566,627
    From this org
    $1,453,765
    From related orgs
    $0
    Other
    $112,862
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $507,282
    Bonus
    $886,000
    Other
    $60,483
    Deferred
    $68,000
    Nontaxable benefits
    $44,862
    Filer's total
    $1,566,627

  • Donald S Bae MD

    Treasurer

    Total calculated
    $1,375,493
    From this org
    $1,275,827
    From related orgs
    $0
    Other
    $99,666
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $359,999
    Bonus
    $860,000
    Other
    $55,828
    Deferred
    $68,000
    Nontaxable benefits
    $31,666
    Filer's total
    $1,375,493

  • Collin May MD

    Director

    Total calculated
    $1,030,549
    From this org
    $954,771
    From related orgs
    $0
    Other
    $75,778
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $316,677
    Bonus
    $580,000
    Other
    $58,094
    Deferred
    $68,000
    Nontaxable benefits
    $7,778
    Filer's total
    $1,030,549

  • Dennis E Kramer MD

    Director

    Total calculated
    $1,396,172
    From this org
    $1,260,403
    From related orgs
    $0
    Other
    $135,769
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $339,514
    Bonus
    $835,000
    Other
    $85,889
    Deferred
    $68,000
    Nontaxable benefits
    $67,769
    Filer's total
    $1,396,172

  • Carley Vuillermin MD

    Director

    Total calculated
    $1,089,029
    From this org
    $1,085,429
    From related orgs
    $0
    Other
    $3,600
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $320,429
    Bonus
    $765,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $3,600
    Filer's total
    $1,089,029

  • Andrea Bauer MD

    Director

    Total calculated
    $1,206,306
    From this org
    $1,098,032
    From related orgs
    $0
    Other
    $108,274
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $304,885
    Bonus
    $745,000
    Other
    $48,147
    Deferred
    $68,000
    Nontaxable benefits
    $40,274
    Filer's total
    $1,206,306

  • Matthew D Milewski MD

    Director

    Total calculated
    $1,443,302
    From this org
    $1,341,966
    From related orgs
    $0
    Other
    $101,336
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $447,282
    Bonus
    $845,000
    Other
    $49,684
    Deferred
    $68,000
    Nontaxable benefits
    $33,336
    Filer's total
    $1,443,302

  • Colyn J Watkins MD

    Director

    Total calculated
    $1,301,813
    From this org
    $1,200,477
    From related orgs
    $0
    Other
    $101,336
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $257,330
    Bonus
    $895,000
    Other
    $48,147
    Deferred
    $68,000
    Nontaxable benefits
    $33,336
    Filer's total
    $1,301,813

  • Yi-Meng Yen MD

    Director

    Total calculated
    $1,370,512
    From this org
    $1,261,579
    From related orgs
    $0
    Other
    $108,933
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $354,880
    Bonus
    $755,000
    Other
    $151,699
    Deferred
    $68,000
    Nontaxable benefits
    $40,933
    Filer's total
    $1,370,512

  • M Timothy Hresko MD

    Director

    Total calculated
    $884,135
    From this org
    $800,532
    From related orgs
    $0
    Other
    $83,603
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $535,168
    Bonus
    $208,000
    Other
    $57,364
    Deferred
    $68,000
    Nontaxable benefits
    $15,603
    Filer's total
    $884,135

  • John B Emans MD

    Director

    Total calculated
    $389,924
    From this org
    $286,833
    From related orgs
    $0
    Other
    $103,091
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $96,005
    Bonus
    $135,000
    Other
    $55,828
    Deferred
    $56,250
    Nontaxable benefits
    $46,841
    Filer's total
    $389,924

  • Samantha A Spencer MD

    Clerk

    Total calculated
    $835,083
    From this org
    $754,053
    From related orgs
    $0
    Other
    $81,030
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $339,369
    Bonus
    $365,000
    Other
    $49,684
    Deferred
    $68,000
    Nontaxable benefits
    $13,030
    Filer's total
    $835,083

  • Travis H Matheney MD

    Director

    Total calculated
    $1,254,259
    From this org
    $1,182,659
    From related orgs
    $0
    Other
    $71,600
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $389,999
    Bonus
    $762,500
    Other
    $30,160
    Deferred
    $68,000
    Nontaxable benefits
    $3,600
    Filer's total
    $1,254,259

  • Megan Hannon MD

    Director

    Total calculated
    $700,648
    From this org
    $598,808
    From related orgs
    $0
    Other
    $101,840
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $249,735
    Bonus
    $285,000
    Other
    $64,073
    Deferred
    $68,000
    Nontaxable benefits
    $33,840
    Filer's total
    $700,648

  • Lawrence I Karlin MD

    Director (10/23-1/24)

    Total calculated
    $215,364
    From this org
    $159,321
    From related orgs
    $0
    Other
    $56,043
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $157,256
    Bonus
    $0
    Other
    $2,065
    Deferred
    $37,500
    Nontaxable benefits
    $18,543
    Filer's total
    $215,364

  • Melissa Christino MD

    Director

    Total calculated
    $923,543
    From this org
    $838,051
    From related orgs
    $0
    Other
    $85,492
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $399,890
    Bonus
    $375,000
    Other
    $63,161
    Deferred
    $68,000
    Nontaxable benefits
    $17,492
    Filer's total
    $923,543

  • Susan Mahan MD

    Director

    Total calculated
    $623,446
    From this org
    $522,110
    From related orgs
    $0
    Other
    $101,336
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $231,282
    Bonus
    $235,000
    Other
    $55,828
    Deferred
    $68,000
    Nontaxable benefits
    $33,336
    Filer's total
    $623,446

  • Brian Snyder MD

    Director

    Total calculated
    $907,438
    From this org
    $821,382
    From related orgs
    $0
    Other
    $86,056
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $305,554
    Bonus
    $460,000
    Other
    $55,828
    Deferred
    $68,000
    Nontaxable benefits
    $18,056
    Filer's total
    $907,438

  • Michael B Millis MD

    Director

    Total calculated
    $155,004
    From this org
    $125,874
    From related orgs
    $0
    Other
    $29,130
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $68,510
    Bonus
    $0
    Other
    $57,364
    Deferred
    $15,000
    Nontaxable benefits
    $14,130
    Filer's total
    $155,004

  • Martha M Murray MD

    President

    Total calculated
    $975,591
    From this org
    $903,838
    From related orgs
    $0
    Other
    $71,753
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $699,999
    Bonus
    $145,000
    Other
    $58,839
    Deferred
    $68,000
    Nontaxable benefits
    $3,753
    Filer's total
    $975,591

  • Craig Birch MD

    Director

    Total calculated
    $1,343,643
    From this org
    $1,258,500
    From related orgs
    $0
    Other
    $85,143
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $260,353
    Bonus
    $950,000
    Other
    $48,147
    Deferred
    $68,000
    Nontaxable benefits
    $17,143
    Filer's total
    $1,343,643

  • Grant Hogue MD

    Director

    Total calculated
    $1,719,623
    From this org
    $1,618,287
    From related orgs
    $0
    Other
    $101,336
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $394,830
    Bonus
    $1,112,000
    Other
    $111,457
    Deferred
    $68,000
    Nontaxable benefits
    $33,336
    Filer's total
    $1,719,623

  • Kiriaki C White MD

    Director

    Total calculated
    $507,201
    From this org
    $435,601
    From related orgs
    $0
    Other
    $71,600
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $174,999
    Bonus
    $235,000
    Other
    $25,602
    Deferred
    $68,000
    Nontaxable benefits
    $3,600
    Filer's total
    $507,201

  • Michael Beasley MD

    Director (10/23-3/24)

    Total calculated
    $692,721
    From this org
    $608,695
    From related orgs
    $0
    Other
    $84,026
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $329,890
    Bonus
    $215,000
    Other
    $63,805
    Deferred
    $68,000
    Nontaxable benefits
    $16,026
    Filer's total
    $692,721

  • Rebecca Vieira MD

    Director

    Total calculated
    $511,549
    From this org
    $507,949
    From related orgs
    $0
    Other
    $3,600
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $189,036
    Bonus
    $278,000
    Other
    $40,913
    Deferred
    $0
    Nontaxable benefits
    $3,600
    Filer's total
    $511,549

  • Michelle Mo MD

    Director

    Total calculated
    $950,536
    From this org
    $878,936
    From related orgs
    $0
    Other
    $71,600
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $297,853
    Bonus
    $535,000
    Other
    $46,083
    Deferred
    $68,000
    Nontaxable benefits
    $3,600
    Filer's total
    $950,536

  • Kristin Livingston MD

    Director

    Total calculated
    $360,209
    From this org
    $356,609
    From related orgs
    $0
    Other
    $3,600
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $133,332
    Bonus
    $225,000
    Other
    -$1,723
    Deferred
    $0
    Nontaxable benefits
    $3,600
    Filer's total
    $360,209

  • Aristides Cruz MD

    Director (3/24-9/24)

    Total calculated
    $0
    Hours/week
    60

  • Benjamin Gundlach MD

    Director (6/24-9/24)

    Total calculated
    $0
    Hours/week
    60

  • Joleen Weissert MD

    Director (8/24-9/24)

    Total calculated
    $0
    Hours/week
    60

  • Physicians Org at CH Inc

    Institutional Trustee

    Total calculated
    $0
    Hours/week
    2

  • Lyle J Micheli MD

    Physician

    Total calculated
    $917,127
    From this org
    $834,564
    From related orgs
    $0
    Other
    $82,563
    Hours/week
    2

    Schedule J breakdown matched by us

    Base
    $479,999
    Bonus
    $352,500
    Other
    $2,065
    Deferred
    $68,000
    Nontaxable benefits
    $14,563
    Filer's total
    $917,127

  • Andrea Straccolini MD

    Physician

    Total calculated
    $776,899
    From this org
    $705,299
    From related orgs
    $0
    Other
    $71,600
    Hours/week
    20

    Schedule J breakdown matched by us

    Base
    $299,999
    Bonus
    $350,000
    Other
    $55,300
    Deferred
    $68,000
    Nontaxable benefits
    $3,600
    Filer's total
    $776,899

  • Kathryn Ackerman MD

    Physician

    Total calculated
    $889,977
    From this org
    $788,763
    From related orgs
    $0
    Other
    $101,214
    Hours/week
    20

    Schedule J breakdown matched by us

    Base
    $250,000
    Bonus
    $485,000
    Other
    $53,763
    Deferred
    $68,000
    Nontaxable benefits
    $33,214
    Filer's total
    $889,977

  • Sarah Jackson MD

    Physician

    Total calculated
    $801,162
    From this org
    $717,136
    From related orgs
    $0
    Other
    $84,026
    Hours/week
    20

    Schedule J breakdown matched by us

    Base
    $250,426
    Bonus
    $420,000
    Other
    $46,710
    Deferred
    $68,000
    Nontaxable benefits
    $16,026
    Filer's total
    $801,162

  • William Meehan MD

    Physician

    Total calculated
    $679,834
    From this org
    $578,498
    From related orgs
    $0
    Other
    $101,336
    Hours/week
    20

    Schedule J breakdown matched by us

    Base
    $249,735
    Bonus
    $275,000
    Other
    $53,763
    Deferred
    $68,000
    Nontaxable benefits
    $33,336
    Filer's total
    $679,834

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a
The Foundation provides gross-up payments for mortgage forgiveness, tuition payments, long-term disability insurance, life insurance, and tax preparation fees. These payments are included as taxable wages during the year. All permanent full-time employees of the Foundation are eligible for the gross-up payments.
Part I, Line 4a
The Foundation established a nonqualified severance benefit plan called the Children's Orthopaedic Surgery Foundation, Inc. Severance Benefit Plan, effective as of September 1, 1991, to supplement the severance, death or disability benefits available to certain employees of the Foundation. The Board of Directors designates eligible employees and determines benefits. The Severance Benefit Plan was frozen as of December 31, 2004. Although the assets of the trust have been irrevocably set aside for payment of deferred compensation benefits, they are subject first to the claims of the Foundation's creditors in the event the Foundation is subject to bankruptcy proceedings.
Part I, Line 7
The Children's Orthopaedic Surgery Foundation, Inc. (the Foundation) paid bonus compensation based on revenues of the Foundation. Bonuses are normally paid in June and December. There is an income statement maintained for each physician. The bonuses are based on the excess balance accumulated in each physician's income statements, the performance of the physician during the six month period, the necessary reserve requirement of the three month's salary plus any other reserve deemed appropriate by the Chief of the Department. Bonus compensation is determined by the Chief of the Foundation. The amounts are discretionary based on various factors, including but not limited to the financial performance of the Foundation.
Part II:
Various individuals listed in Form 990, Part VII are compensated for services rendered to an unrelated organization, Children's Sports Medicine Foundation, Inc. Salary and benefit information reported in Form 990 Part VII and Schedule J, Part II represents compensation for services the individuals provided to both organizations. As an allocation of compensation specific to the Foundations cannot be readily performed, the respective individuals' total salary and benefits have been reported on the Foundation's Form 990 in accordance with Internal Revenue Service instructions.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Assets distributed on this return

Schedule N, as filed: what the organization did with its assets when it liquidated or dissolved, or disposed of more than a quarter of them, and who received them. A recipient with an EIN is usually a successor organization; filers also list expenses such as legal fees here.

Provenance

Return type
form_990
Tax year
2023
Filed
29 July 2025
IRS schema version
2023v6.0
Source object
202522109349301762

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