Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $184,733

• 2a · Program service revenue: PROGRAM FEES

  total $32,476,732 · related or exempt $32,476,732

• 2b · Program service revenue: MEMBERSHIP DUES

  total $3,760,165 · related or exempt $3,760,165

• 2c · Program service revenue: CONSULTING & RESEARCH

  total $197,129 · related or exempt $197,129

• 2f · All other program service revenue

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

• 3 · Investment income

  total $6,601,094 · excluded $6,601,094

• 5 · Royalties

  total $7,835 · excluded $7,835

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $88,981,484 · other assets $0

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

  securities $67,256,375 · other assets $327

• 7c · Gain or loss

  securities $21,725,109 · other assets -$327

• 7d · Net gain or loss

  total $21,724,782 · excluded $21,724,782

• 8c · Net income from fundraising events

  total $0

• 11a · Other revenue: MISCELLANEOUS

  total $13,993 · excluded $13,993

• 11d · All other revenue

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

• 11e · Other revenue, total

  $13,993

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $132,895 · program services $132,895

• 5 · Compensation of officers, directors and key employees

  total $2,139,722 · program services $1,019,640 · management and general $1,077,288 · fundraising $42,794

• 7 · Other salaries and wages

  total $18,086,260 · program services $8,618,629 · management and general $9,105,906 · fundraising $361,725

• 8 · Pension plan contributions

  total $1,511,937 · program services $713,811 · management and general $767,887 · fundraising $30,239

• 9 · Other employee benefits

  total $1,693,682 · program services $469,532 · management and general $1,190,276 · fundraising $33,874

• 10 · Payroll taxes

  total $1,329,257 · program services $648,569 · management and general $654,103 · fundraising $26,585

• 11b · Fees: legal

  total $549,317 · program services $443,553 · management and general $103,575 · fundraising $2,189

• 11c · Fees: accounting

  total $58,129 · management and general $56,966 · fundraising $1,163

• 11f · Fees: investment management

  total $117,812 · management and general $115,456 · fundraising $2,356

• 11g · Fees: other

  total $3,406,216 · program services $1,313,655 · management and general $2,024,437 · fundraising $68,124

• 12 · Advertising and promotion

  total $557,896 · program services $194,640 · management and general $352,098 · fundraising $11,158

• 13 · Office expenses

  total $465,818 · program services $38,506 · management and general $417,996 · fundraising $9,316

• 14 · Information technology

  total $4,958,010 · program services $874,513 · management and general $3,984,337 · fundraising $99,160

• 16 · Occupancy

  total $725,118 · program services $668,292 · management and general $42,324 · fundraising $14,502

• 17 · Travel

  total $790,949 · program services $334,109 · management and general $441,021 · fundraising $15,819

• 19 · Conferences, conventions and meetings

  total $4,636,785 · program services $3,814,090 · management and general $729,959 · fundraising $92,736

• 20 · Interest

  total $1,214 · management and general $1,190 · fundraising $24

• 22 · Depreciation, depletion and amortization

  total $1,199,345 · program services $1,110,458 · management and general $64,900 · fundraising $23,987

• 23 · Insurance

  total $272,136 · program services $38,067 · management and general $228,626 · fundraising $5,443

• 24a · Other expenses: STRATEGIC DEVELOPMENT

  total $3,005,207 · program services $3,005,207

• 24b · Other expenses: DUES & SUBSCRIPTIONS

  total $334,822 · program services $267,788 · management and general $60,338 · fundraising $6,696

• 24c · Other expenses: TRAINING & DEVELOPMENT

  total $278,766 · program services $143,287 · management and general $129,904 · fundraising $5,575

• 24d · Other expenses: RECRUITING

  total $470,112 · program services $1,344 · management and general $459,366 · fundraising $9,402

• 24e · All other expenses

  total -$7,175,246 · program services $11,674,785 · management and general -$18,706,526 · fundraising -$143,505

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $8,024,395 · end of year $7,817,973

• 4 · Accounts receivable

  beginning of year $360,734 · end of year $317,067

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,306,138 · end of year $1,425,594

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

  $12,620,132

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

  $8,697,391

• 10c · Land, buildings and equipment, net

  beginning of year $2,671,988 · end of year $3,922,741

• 11 · Investments: publicly traded securities

  beginning of year $140,294,106 · end of year $136,604,665

• 12 · Investments: other securities

  beginning of year $3,373,669 · end of year $18,483,302

• 13 · Investments: program-related

  beginning of year $0

• 14 · Intangible assets

  beginning of year $535,500 · end of year $433,500

• 15 · Other assets

  beginning of year $12,657,665 · end of year $14,479,993

• 17 · Accounts payable and accrued expenses

  beginning of year $5,178,751 · end of year $5,794,391

• 19 · Deferred revenue

  beginning of year $6,881,061 · end of year $4,881,077

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $10,563,402 · end of year $11,633,962

• 27 · Net assets without donor restrictions

  beginning of year $146,419,852 · end of year $160,960,430

• 28 · Net assets with donor restrictions

  beginning of year $181,129 · end of year $214,975

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 4A SEVERANCE OR CHANGE-OF-CONTROL PAYMENT

THE FOLLOWING LISTED EMPLOYEES RECEIVED SEVERANCE PAYMENTS DURING THE YEAR: - KASSANDRA K JENSEN WAS PAID A SEVERANCE PAY EQUAL TO NINE MONTHS OF BASE SALARY ($187,885) AND THE ENTIRE COST OF HER COBRA HEALTH INSURANCE PREMIUMS FOR A PERIOD OF THREE MONTHS AFTER THE DATE OF SEPARATION ($4,828). - MICHELLE LUNBECK WAS PAID A SEVERANCE PAY EQUAL TO NINE MONTHS OF BASE SALARY ($141,117) AND THE ENITRE COST OF HER COBRA HEALTH INSURANCE PREMIUMS FOR A PERIOD OF THREE MONTHS AFTER THE DATE OF SEPARATION ($1,578).

SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN

THE FOLLOWING LISTED EMPLOYEE PARTICIPATED IN A 457(F) PLAN DURING THE YEAR: - MATTHEW COOK (NO DISTRIBUTION IN 2025, $180,960 WAS CONTRIBUTED TO THE PLAN).

SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS

MATT COOK'S COMPENSATION AGREEMENT ALLOWED FOR AN ANNUAL BONUS WITH THE ACTUAL AMOUNT APPROVED BY THE BOARD.

SCHEDULE J, PART I, LINE 3

THE CEO'S COMPENSATION WAS BASED ON AN ASSESSMENT OF THE MARKET OF SIMILAR SIZED ORGANIZATIONS AND RESPONSIBILITIES. THE COMPENSATION IS INCLUDED IN A WRITTEN EMPLOYMENT AGREEMENT. THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS ALL COMPENSATION MATTERS RELATED TO THE CEO. THE COMMITTEEE DETERMINED THE COMPENSATION INCREASE AND BONUS AMOUNT AWARDED ON THE CEO'S FIRST ANNIVERSARY DATE.

Related corporations and trusts

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

• CHILD HEALTH CORPORATION OF AMERICA

  C CORPORATION · HOSPITAL BUSINESS ALLIANCE TO BETTER SERVE CHILDREN · DE · controlled entity

  Directly controlled by NA