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Nonprofiteer
← CHILD STUDY CENTER

Form 990 for tax year 2022

Filed by CHILD STUDY CENTER.

Totals

Total revenue
$7,121,428
Total expenses
$10,861,711
Contributions and grants received
$3,184,732
Grants paid
$317,191
Program service revenue
$3,936,696
Investment income
$0
Other revenue
$0
Total assets, end of year
$15,776,632
Total liabilities, end of year
$11,340,944
Net assets or fund balances, end of year
$4,435,688
Program services expenses (Part IX)
$7,761,931
Management and general expenses
$3,099,780
Fundraising expenses
$0
Program service expenses (Part III)
$7,761,931

Program services were 71.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $3,184,732

  • 2a · Program service revenue: Outpatient Clinical Services

    total $2,261,131 · related or exempt $2,261,131

  • 2b · Program service revenue: Jane Justin School

    total $1,632,835 · related or exempt $1,632,835

  • 2c · Program service revenue: Other Operating Revenue

    total $42,730 · related or exempt $42,730

  • 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

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 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.

  • 2 · Grants to domestic individuals

    total $317,191 · program services $317,191

  • 5 · Compensation of officers, directors and key employees

    total $286,494 · management and general $286,494

  • 7 · Other salaries and wages

    total $4,730,964 · program services $3,778,897 · management and general $952,067

  • 8 · Pension plan contributions

    total $257,997 · program services $210,227 · management and general $47,770

  • 9 · Other employee benefits

    total $1,861,507 · program services $1,478,087 · management and general $383,420

  • 10 · Payroll taxes

    total $402,311 · program services $320,721 · management and general $81,590

  • 11a · Fees: management

    total $817,810 · management and general $817,810

  • 11g · Fees: other

    total $125,856 · program services $20,868 · management and general $104,988 · fundraising $0

  • 13 · Office expenses

    total $120,812 · program services $69,417 · management and general $51,395

  • 16 · Occupancy

    total $152,081 · program services $135,352 · management and general $16,729

  • 17 · Travel

    total $18,007 · program services $17,194 · management and general $813

  • 19 · Conferences, conventions and meetings

    total $29,353 · program services $28,467 · management and general $886

  • 22 · Depreciation, depletion and amortization

    total $643,066 · program services $572,329 · management and general $70,737

  • 24a · Other expenses: Physician Remuneration

    total $718,949 · program services $718,949

  • 24b · Other expenses: Repairs & Maintenance

    total $250,586 · program services $171 · management and general $250,415

  • 24c · Other expenses: Food/Linens

    total $38,181 · program services $20,668 · management and general $17,513

  • 24d · Other expenses: Medical/Lab Supplies

    total $32,130 · program services $32,130

  • 24e · All other expenses

    total $58,416 · program services $41,263 · management and general $17,153 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $36,388 · end of year $872

  • 4 · Accounts receivable

    beginning of year $202,662 · end of year $492,186

  • 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

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

    $16,188,565

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

    $3,238,103

  • 10c · Land, buildings and equipment, net

    beginning of year $13,559,480 · end of year $12,950,462

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $19,865 · end of year $2,333,112

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,314,514 · end of year $9,814,629

  • 19 · Deferred revenue

    beginning of year $327,910 · end of year $354,651

  • 22 · Loans and payables to officers and key people

    end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $1,171,664

  • 27 · Net assets without donor restrictions

    beginning of year $8,175,971 · end of year $4,435,688

Mission and programs · 2022

Mission

THE CHILD STUDY CENTER (CSC) PROVIDES CHILDREN WITH COMPLEX DEVELOPMENTAL AND BEHAVIORAL DISABILITIES THE HIGHEST QUALITY DIAGNOSIS, TREATMENT AND EDUCATION TO HELP THEM ACHIEVE THEIR FULL POTENTIAL.

Activities or mission (Part I)

THE CENTER PROVIDES CHILDREN WITH COMPLEX DEVELOPMENTAL & BEHAVIORAL DISABILITIES THE HIGHEST QUALITY DIAGNOSIS TREATMENT AND EDUCATION TO HELP THEM ACHIEVE THEIR FULL POTENTIAL.

  • CHILD STUDY CENTER (CSC) PROVIDES CHILDREN WHO HAVE COMPLEX DEVELOPMENTAL AND BEHAVIORAL DISABILITIES THE HIGHEST QUALITY DIAGNOSIS, TREATMENT, AND EDUCATION TO HELP THEM ACHIEVE THEIR FULL POTENTIAL. AT CSC, WE UNDERSTAND THAT DEVELOPMENTAL AND BEHAVIORAL CHALLENGES ARE FREQUENTLY MULTI-DIMENSIONAL. THE WIDE APPROACH WE EMBRACE OFFERS A RANGE OF SERVICES INCLUDING DEVELOPMENTAL PEDIATRICS, APPLIED BEHAVIORAL ANALYSIS, PSYCHOLOGICAL CARE AND EDUCATIONAL SERVICES THROUGH CSC'S JANE JUSTIN SCHOOL. APPLIED BEHAVIORAL ANALYSIS: CHILD STUDY CENTER PROVIDES BEHAVIORAL ANALYTIC SERVICES TO CHILDREN WITH DEVELOPMENTAL DISABILITIES WHO EITHER DISPLAY DIFFICULT BEHAVIORS SUCH AS NONCOMPLIANCE, TANTRUMS, PROPERTY DESTRUCTION, SELF-INJURY AND AGGRESSION OR LACK DESIREABLE SKILLS SUCH AS SELF-HELP, SOCIAL, PLAY, ACADEMIC AND LANGUAGE. THIS PROGRAM ALSO PROVIDES EDUCATIONAL OPPORTUNITIES FOR CHILDREN WITH DIAGNOSES OF AUTISM SPECTRUM DISORDER USING APPLIED BEHAVIOR ANALYSIS METHODS. THESE CHILDREN MAY ATTEND UP TO 35 HOURS PER WEEK WITH ONE-ON-ONE INSTRUCTION FROM PROGRAM SPECIALISTS UNDER THE SUPERVISION OF BOARD CERTIFIED BEHAVIOR ANALYSTS. ADDITIONAL SUPPORT IS PROVIDED BY THE DEVELOPMENTAL PEDIATRIC DEPT FOR DIAGNOSIS AND TREATMENT SERVICES. DURING 2023, VISITS TOTALED 5,984 AND TREATMENT SERVICES WERE PROVIDED TO A TOTAL OF 133 UNDUPLICATED PATIENTS.

    Expenses $3,144,405 · Revenue $2,275,370

  • JANE JUSTIN SCHOOL AND CSC UPPER SCHOOL: CHILD STUDY CENTER PROVIDES STRUCTURED EDUCATIONAL SERVICES, COMPREHENSIVE EVALUATION AND DIAGNOSIS FOR CHILDREN WITH DEVELOPMENTAL AND/OR LEARNING DISABILITIES. THESE SERVICES ARE HOPED TO MAXIMIZE POTENTIAL FOR OPTIMUM ACADEMIC AND SOCIAL DEVELOPMENT. DURING 2023, 103 UNDUPLICATED CHILDREN RECEIVED EDUCATIONAL SERVICES. IN ADDITION, WE HAVE CONTINUED TO EXPAND OUR UPPER SCHOOL SERVICES WITH THE AIM TO PREPARE THESE STUDENTS TO SUCCESSFULLY TRANSITION TO ADULTHOOD WITH NECESSARY SKILLS TO LIVE INDEPENDENTLY AND SECURE MEANINGFUL EMPLOYMENT. THE ADDITION OF A BOARD CERTIFIED BEHAVIOR ANALYST AND ADDITIONAL JOB COACHES ARE ENSURING THESE STUDENTS ARE EXPERIENCING EVIDENCE-BASED VOCATIONAL TRAINING. WE ARE NOW PARTNERING WITH OTHER COOK CHILDREN'S DEPARTMENTS TO PROVIDE JOB TRAINING AND EMPLOYMENT OPPORTUNITIES.

    Expenses $2,491,674 · Grants $317,191 · Revenue $1,661,326

  • DEVELOPMENTAL PEDIATRIC SERVICES: CHILD STUDY CENTER CONDUCTS COMPREHENSIVE NEURODEVELOPMENT PEDIATRIC EVALUATIONS AND FOLLOW-UP FOR CHILDREN IN ORDER TO PROVIDE DIAGNOSTIC AND TREATMENT SERVICES. IN FY23, CSC SAW MORE THAN 4,821 PATIENT VISITS FROM CHILDREN WHO HAVE, OR ARE AT RISK FOR, DEVELOPMENTAL DISABILITIES.

    Expenses $2,125,852

As filed on the 2022 return.

Listed in Part VII

  • Jerry R Conatser

    Trustee - Vice Chair

    Total calculated
    $0
    Hours/week
    2 + 5 related

  • Judge Jeffrey L Cureton

    TRUSTEE - SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Peter L Philpott

    Trustee - Chairman End: 05/23

    Total calculated
    $0
    Hours/week
    2 + 5 related

  • R Russell Morton

    Trustee - Chairman Start: 06/23

    Total calculated
    $0
    Hours/week
    2 + 5 related

  • Andy J Broadus

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Billie R Pugh Jr MD

    Trustee End: 05/23

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • J Heath Coffman

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Lisa H Jamieson

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Michael M Gonzalez Sr

    Trustee Start: 06/23

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Paul Coulter

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Steve Phillips

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Cory R Rhoades

    Chief Financial Officer

    Total calculated
    $912,981
    From this org
    $0
    From related orgs
    $774,430
    Other
    $138,551
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $497,003 related
    Bonus
    $0 + $203,540 related
    Other
    $0 + $73,887 related
    Deferred
    $0 + $103,167 related
    Nontaxable benefits
    $0 + $35,384 related
    Filer's total
    $0 + $912,981 related

  • Jack Sosebee

    Vice President

    Total calculated
    $459,999
    From this org
    $0
    From related orgs
    $391,116
    Other
    $68,883
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $290,183 related
    Bonus
    $0 + $97,773 related
    Other
    $0 + $3,160 related
    Deferred
    $0 + $57,942 related
    Nontaxable benefits
    $0 + $10,941 related
    Filer's total
    $0 + $459,999 related

  • Mary Cara Martz

    Secretary

    Total calculated
    $201,384
    From this org
    $0
    From related orgs
    $176,919
    Other
    $24,465
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $136,752 related
    Bonus
    $0 + $33,892 related
    Other
    $0 + $6,275 related
    Deferred
    $0 + $8,274 related
    Nontaxable benefits
    $0 + $16,191 related
    Filer's total
    $0 + $201,384 related

  • Nancy C Cychol

    President/EVP Hospital SVCS

    Total calculated
    $1,137,898
    From this org
    $0
    From related orgs
    $1,093,361
    Other
    $44,537
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $648,487 related
    Bonus
    $0 + $290,507 related
    Other
    $0 + $154,367 related
    Deferred
    $0 + $22,875 related
    Nontaxable benefits
    $0 + $21,662 related
    Filer's total
    $0 + $1,137,898 related

  • Rick W Merrill

    President & CEO

    Total calculated
    $3,686,493
    From this org
    $70,076
    From related orgs
    $3,433,741
    Other
    $182,676
    Hours/week
    1 + 41 related

    Schedule J breakdown matched by us

    Base
    $26,952 + $1,320,665 related
    Bonus
    $15,697 + $769,156 related
    Other
    $27,427 + $1,343,920 related
    Deferred
    $2,902 + $142,197 related
    Nontaxable benefits
    $752 + $36,825 related
    Filer's total
    $73,730 + $3,612,763 related

  • Stephen W Kimmel

    EVP, SYS FINANCE

    Total calculated
    $1,270,209
    From this org
    $21,993
    From related orgs
    $1,077,647
    Other
    $170,569
    Hours/week
    1 + 41 related

    Schedule J breakdown matched by us

    Base
    $13,295 + $651,450 related
    Bonus
    $5,994 + $293,691 related
    Other
    $2,704 + $132,506 related
    Deferred
    $2,794 + $136,911 related
    Nontaxable benefits
    $617 + $30,247 related
    Filer's total
    $25,404 + $1,244,805 related

  • Shirley Graham

    DIRECTOR OF FINANCE

    Total calculated
    $197,916
    From this org
    $170,329
    From related orgs
    $0
    Other
    $27,587
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,753
    Bonus
    $21,389
    Other
    $11,187
    Deferred
    $12,685
    Nontaxable benefits
    $14,902
    Filer's total
    $197,916

  • Duy Le

    MANAGER ABA/BDC

    Total calculated
    $168,529
    From this org
    $131,452
    From related orgs
    $0
    Other
    $37,077
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,304
    Bonus
    $2,500
    Other
    $3,648
    Deferred
    $7,537
    Nontaxable benefits
    $29,540
    Filer's total
    $168,529

  • Margaret Dempsey

    MANAGER OF PSYCHOLOGY

    Total calculated
    $179,681
    From this org
    $149,499
    From related orgs
    $0
    Other
    $30,182
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,091
    Bonus
    $2,500
    Other
    $5,908
    Deferred
    $11,356
    Nontaxable benefits
    $18,826
    Filer's total
    $179,681

  • Tracie Mann

    HEADMASTER JANE JUSTIN SCHOOL

    Total calculated
    $123,096
    From this org
    $114,257
    From related orgs
    $0
    Other
    $8,839
    Hours/week
    40

  • Tracy Harrington

    PSYCHOLOGIST

    Total calculated
    $134,499
    From this org
    $123,460
    From related orgs
    $0
    Other
    $11,039
    Hours/week
    40

  • William Robison

    DIRECTOR CHILD STUDY CENTER

    Total calculated
    $161,112
    From this org
    $139,226
    From related orgs
    $0
    Other
    $21,886
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $117,296
    Bonus
    $19,194
    Other
    $2,736
    Deferred
    $10,309
    Nontaxable benefits
    $11,577
    Filer's total
    $161,112

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
  • 2 · Substantiation required before reimbursing expenses
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 1b · Written policy on the line-1a expenses
  • 4a · Severance or change-of-control payment
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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: Margaret Dempsey, Shirley Graham, Tracy Harrington, Duy Le, Tracie Mann, William Robison
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 CORY R. RHOADES - PAID BY SYSTEM - $80,292 DEFERRED, $53,883 W-2 JACK SOSEBEE - PAID BY CCMC - $35,066 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 PHYSICIAN NETWORK COOK CHILDREN'S HEALTH FOUNDATION COOK CHILDREN'S HOME HEALTH COOK CHILDREN'S HEALTH CARE SYSTEM COOK CHILDREN'S HEALTH PLAN COOK CHILDREN'S MEDICAL CENTER - PROSPER CHILD STUDY CENTER

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

No itemized grants to organizations 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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

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

Provenance

Return type
form_990
Tax year
2022
Filed
14 August 2024
IRS schema version
2022v5.0
Source object
202412279349300541

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