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Nonprofiteer
← CHILD STUDY CENTER

Form 990 for tax year 2024

Filed by CHILD STUDY CENTER.

Totals

Total revenue
$6,887,694
Total expenses
$9,802,134
Contributions and grants received
$2,532,378
Grants paid
$327,904
Program service revenue
$4,355,316
Investment income
$0
Other revenue
$0
Total assets, end of year
$13,952,031
Total liabilities, end of year
$14,930,715
Net assets or fund balances, end of year
-$978,684
Program services expenses (Part IX)
$7,038,345
Management and general expenses
$2,763,789
Fundraising expenses
$0
Program service expenses (Part III)
$7,038,345

Program services were 71.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • EDWIN S WIN RYAN

    TRUSTEE - VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • J HEATH COFFMAN

    TRUSTEE - SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL M GONZALEZ SR

    TRUSTEE - CHAIRMAN

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • R RUSSELL MORTON

    TRUSTEE - CHAIRMAN - END 5/31/25

    Total calculated
    $0
    Hours/week
    2 + 6 related

  • ANDY J BROADUS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • PAUL COULTER

    TRUSTEE - END 5/31/25

    Total calculated
    $0
    Hours/week
    1

  • CORY R RHOADES

    CHIEF FINANCIAL OFFICER

    Total calculated
    $1,133,592
    From this org
    $0
    From related orgs
    $973,129
    Other
    $160,463
    Hours/week
    1 + 43 related

    Schedule J breakdown matched by us

    Base
    $0 + $586,487 related
    Bonus
    $0 + $261,581 related
    Other
    $0 + $125,061 related
    Deferred
    $0 + $122,610 related
    Nontaxable benefits
    $0 + $37,853 related
    Filer's total
    $0 + $1,133,592 related

  • JACK SOSEBEE

    SENIOR VICE PRESIDENT

    Total calculated
    $736,143
    From this org
    $0
    From related orgs
    $628,404
    Other
    $107,739
    Hours/week
    1 + 41 related

    Schedule J breakdown matched by us

    Base
    $0 + $391,630 related
    Bonus
    $0 + $174,255 related
    Other
    $0 + $62,519 related
    Deferred
    $0 + $89,608 related
    Nontaxable benefits
    $0 + $18,131 related
    Filer's total
    $0 + $736,143 related

  • MARY CARA MARTZ

    SECRETARY

    Total calculated
    $220,255
    From this org
    $0
    From related orgs
    $193,688
    Other
    $26,567
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $149,106 related
    Bonus
    $0 + $38,234 related
    Other
    $0 + $6,348 related
    Deferred
    $0 + $9,339 related
    Nontaxable benefits
    $0 + $17,228 related
    Filer's total
    $0 + $220,255 related

  • NANCY C CYCHOL

    PRESIDENT/CHIEF HOSPITAL SERVICES

    Total calculated
    $1,685,191
    From this org
    $0
    From related orgs
    $1,315,909
    Other
    $369,282
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $763,113 related
    Bonus
    $0 + $377,668 related
    Other
    $0 + $175,128 related
    Deferred
    $0 + $330,040 related
    Nontaxable benefits
    $0 + $39,242 related
    Filer's total
    $0 + $1,685,191 related

  • RICK W MERRILL

    CEO

    Total calculated
    $3,598,135
    From this org
    $63,406
    From related orgs
    $3,106,888
    Other
    $427,841
    Hours/week
    1 + 41 related

    Schedule J breakdown matched by us

    Base
    $32,785 + $1,606,451 related
    Bonus
    $21,509 + $1,053,926 related
    Other
    $9,112 + $446,511 related
    Deferred
    $7,851 + $384,693 related
    Nontaxable benefits
    $706 + $34,591 related
    Filer's total
    $71,963 + $3,526,172 related

  • STEPHEN W KIMMEL

    EVP, SYSTEM FINANCE

    Total calculated
    $1,896,559
    From this org
    $27,579
    From related orgs
    $1,351,361
    Other
    $517,619
    Hours/week
    1 + 42 related

    Schedule J breakdown matched by us

    Base
    $15,843 + $776,294 related
    Bonus
    $7,839 + $384,108 related
    Other
    $3,897 + $190,959 related
    Deferred
    $9,699 + $475,248 related
    Nontaxable benefits
    $653 + $32,019 related
    Filer's total
    $37,931 + $1,858,628 related

  • SHIRLEY GRAHAM

    DIRECTOR, FINANCE - END 1/31/25

    Total calculated
    $224,910
    From this org
    $192,007
    From related orgs
    $0
    Other
    $32,903
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,964
    Bonus
    $23,774
    Other
    $8,269
    Deferred
    $14,225
    Nontaxable benefits
    $18,678
    Filer's total
    $224,910

  • WILLIAM ROBISON

    AVP, EXEC DIRECTOR OF CSC

    Total calculated
    $230,468
    From this org
    $200,032
    From related orgs
    $0
    Other
    $30,436
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,883
    Bonus
    $38,015
    Other
    $3,134
    Deferred
    $14,926
    Nontaxable benefits
    $15,510
    Filer's total
    $230,468

  • DUY LE

    MANAGER, ABA/BDC

    Total calculated
    $164,591
    From this org
    $121,195
    From related orgs
    $0
    Other
    $43,396
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $117,101
    Bonus
    $0
    Other
    $4,094
    Deferred
    $9,869
    Nontaxable benefits
    $33,527
    Filer's total
    $164,591

  • JESSE ANDERSON

    SUPERVISOR, AUTISM SERVICES

    Total calculated
    $144,911
    From this org
    $104,213
    From related orgs
    $0
    Other
    $40,698
    Hours/week
    40

  • KIMBERLY KELLY

    ASSISTANT PRINCIPAL

    Total calculated
    $111,958
    From this org
    $103,291
    From related orgs
    $0
    Other
    $8,667
    Hours/week
    40

  • LEE MASON

    APPLIED BEHAVIOR ANALYST

    Total calculated
    $132,213
    From this org
    $104,203
    From related orgs
    $0
    Other
    $28,010
    Hours/week
    40

  • TRACIE MANN

    HEADMASTER, JANE JUSTIN SCHOOL

    Total calculated
    $149,375
    From this org
    $125,077
    From related orgs
    $0
    Other
    $24,298
    Hours/week
    40

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: JESSE ANDERSON, TRACIE MANN, DUY LE, KIMBERLY KELLY
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 - $366,668 DEFERRED, $NONE W-2 STEPHEN W. KIMMEL - PAID BY SYSTEM - $463,384 DEFERRED, $154,217 W-2 CORY R. RHOADES - PAID BY SYSTEM - $96,735 DEFERRED, $103,601 W-2 JACK SOSEBEE - PAID BY CCMC - $63,733 DEFERRED, $44,974 W-2 NANCY C. CYCHOL - PAID BY CCMC - $304,165 DEFERRED, $NONE 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.

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2024
IRS schema version
2024v5.1
Source object
202632269349300228

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