Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MANAGED CARE REVENUE

  total $189,323,746 · related or exempt $189,323,746

• 3 · Investment income

  total $1,328,398 · excluded $1,328,398

• 7a · Gross sales of assets other than inventory

  securities $2,356,518

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

  securities $2,814,242

• 7c · Gain or loss

  securities -$457,724

• 7d · Net gain or loss

  total -$457,724 · excluded -$457,724

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $482,193 · management and general $482,193

• 7 · Other salaries and wages

  total $18,481,857 · program services $9,947,185 · management and general $8,534,672

• 8 · Pension plan contributions

  total $410,338 · program services $215,234 · management and general $195,104

• 9 · Other employee benefits

  total $1,442,650 · program services $2,470 · management and general $1,440,180

• 10 · Payroll taxes

  total $1,362,237 · program services $714,532 · management and general $647,705

• 11b · Fees: legal

  total $134,992 · management and general $134,992

• 11f · Fees: investment management

  total $78,767 · management and general $78,767

• 11g · Fees: other

  total $11,390,899 · program services $8,169,562 · management and general $3,221,337

• 12 · Advertising and promotion

  total $73,841 · management and general $73,841

• 13 · Office expenses

  total $669,187 · program services $44,363 · management and general $624,824

• 14 · Information technology

  total $1,255,001 · program services $182,621 · management and general $1,072,380

• 16 · Occupancy

  total $984,533 · management and general $984,533

• 17 · Travel

  total $68,708 · program services $35,071 · management and general $33,637

• 19 · Conferences, conventions and meetings

  total $1,309 · management and general $1,309

• 20 · Interest

  total $1,626 · management and general $1,626

• 22 · Depreciation, depletion and amortization

  total $910,391 · management and general $910,391

• 23 · Insurance

  total $7,208 · management and general $7,208

• 24a · Other expenses: HEALTHCARE SERVICE COST

  total $137,127,808 · program services $136,066,273 · management and general $1,061,535

• 24b · Other expenses: PREMIUM TAXES

  total $5,544,411 · management and general $5,544,411

• 24c · Other expenses: SHARED SERVICE ALLOC

  total $4,845,000 · management and general $4,845,000

• 24d · Other expenses: BOOKS & SUBSCRIPTIONS

  total $103,846 · management and general $103,846

• 24e · All other expenses

  total $2,995 · management and general $2,995

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $21,537,063 · end of year $20,147,308

• 2 · Savings and temporary cash investments

  beginning of year $15,550,594 · end of year $18,741,021

• 4 · Accounts receivable

  beginning of year $1,273,991 · end of year $6,355,037

• 9 · Prepaid expenses and deferred charges

  beginning of year $189,693 · end of year $395,082

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

  $11,987,017

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

  $4,357,208

• 10c · Land, buildings and equipment, net

  beginning of year $4,194,347 · end of year $7,629,809

• 11 · Investments: publicly traded securities

  beginning of year $28,397,200 · end of year $38,363,193

• 15 · Other assets

  beginning of year $2,864,310 · end of year $1,992,826

• 17 · Accounts payable and accrued expenses

  beginning of year $7,964,456 · end of year $12,941,052

• 25 · Other liabilities

  beginning of year $34,160,986 · end of year $41,552,562

• 27 · Net assets without donor restrictions

  beginning of year $31,881,756 · end of year $39,130,662

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3:

PROCESS FOR DETERMINING COMPENSATION HEALTH SERVICES FOR CHILDREN WITH SPECIAL NEEDS, INC. (HSCSN) RELIES ON ITS SOLE MEMBER'S PARENT, CHILDREN'S NATIONAL MEDICAL CENTER (DBA CHILDREN'S NATIONAL), TO DETERMINE COMPENSATION FOR HSCSN'S PRESIDENT. CHILDREN'S NATIONAL USES AN EXECUTIVE COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE PEOPLE, CULTURE AND COMPENSATION COMMITTEE OF THE BOARD TO ESTABLISH COMPENSATION.

SCHEDULE J, PART I, LINE 4B:

SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE FOLLOWING INDIVIDUALS PARTICIPATED IN A NON-QUALIFIED SUPPLEMENTAL RETIREMENT PLAN. THE CONTRIBUTIONS TO THE SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (C) AS PART OF DEFERRED COMPENSATION OR SCHEDULE J, PART II, COLUMN (B)(III) WHEN AMOUNTS ARE DEFERRED AND DISTRIBUTED IN THE SAME CALENDAR YEAR: ALDWIN LINDSAY $96,393 NATHANIEL BEERS $71,145 MARY ANN HILLIARD $64,983 ADDITIONALLY, THE FOLLOWING INDIVIDUALS RECEIVED DISTRIBUTIONS FROM THE PLAN THAT WERE DEFERRED ON A PREVIOUSLY FILED FORM 990 AND ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III) AS TAXABLE WAGES IN THE CURRENT YEAR. ALDWIN LINDSAY $30,753 MARY ANNE HILLIARD $100,169 NATHANIEL BEERS, MD $96,313

Related partnerships

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

• CHILDREN'S PEDIATRICIANS AND ASSOCIATES LLC

  HEALTH CARE · DC

• 5253 NMTC LLC

  PROPERTY MANAGEMENT · DC

• 5253 HTC LLC

  PROPERTY MANAGEMENT · DC

• 54 NMTC LLC

  PROPERTY MANAGEMENT · DC

• 54 HTC LLC

  PROPERTY MANAGEMENT · DC

Related corporations and trusts

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

• CHILDREN'S NATIONAL HEALTH NETWORK

  C · HEALTH CARE · DC

• BEARACUDA RE

  C · REINSURANCE · CJ

• PEDIATRIC HEALTH NETWORK INC

  C · HEALTH CARE · DC

• BUILDING 5253 MANAGING MEMBER LLC

  C · PROPERTY MANAGEMENT · DC

• BUILDING 54 MANAGING MEMBER LLC

  C · PROPERTY MANAGEMENT · DC