EAST TENNESSEE CHILDRENS HOSPITAL ASSOCIATION INC

As filed

Subsection

03

NTEE code

E240

Classification

1000

Street

2018 W CLINCH AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2023

• EAST TENNESSEE CHILDREN'S HOSPITAL ("ETCH") IS THE ONLY COMPREHENSIVE REGIONAL PEDIATRIC CENTER IN EAST TENNESSEE. SINCE 1937, ETCH HAS PROVIDED EXCELLENT PEDIATRIC HEALTH CARE FOR CHILDREN FROM BIRTH TO 21 YEARS OF AGE. ETCH OFFERS MORE PEDIATRIC SUBSPECIALTIES THAN ANY OTHER HOSPITAL IN THE REGION, SERVING CHILDREN FROM EAST TENNESSEE, SOUTHWEST VIRGINIA, SOUTHEAST KENTUCKY AND WESTERN NORTH CAROLINA. THE SUBSPECIALTIES AVAILABLE AT ETCH INCLUDE: ADOLESCENT MEDICINECHILD ABUSE PEDIATRICS(SUBSPECIALTY LIST CONTINUED ON SCHEDULE O)DEVELOPMENTAL-BEHAVIORAL PEDIATRICSNEONATOLOGYPEDIATRICS/PRIMARY CAREPEDIATRIC ALLERGY & IMMUNOLOGYPEDIATRIC ANESTHESIOLOGYPEDIATRIC CARDIOLOGY CLINICAL GENETICSPEDIATRIC CRITICAL CAREPEDIATRIC DERMATOLOGYPEDIATRIC EMERGENCY MEDICINEPEDIATRIC ENDOCRINOLOGYPEDIATRIC FORENSIC MEDICINEPEDIATRIC GASTROENTEROLOGYPEDIATRIC HEMATOLOGY/ONCOLOGYPEDIATRIC INFECTIOUS DISEASEPEDIATRIC INPATIENT MEDICINEPEDIATRIC INTENSIVE CAREPEDIATRIC NEPHROLOGYPEDIATRIC NEUROLOGYPEDIATRIC NEUROSURGERYPEDIATRIC OPHTHALMOLOGYPEDIATRIC ORTHOPEDICSPEDIATRIC OTOLARYNGOLOGYPEDIATRIC PHYSIATRYPEDIATRIC PLASTIC/RECONSTRUCTIVE SURGERYPEDIATRIC PULMONOLOGYPEDIATRIC RADIOLOGYPEDIATRIC REHABILITATION SERVICESPEDIATRIC RHEUMATOLOGYPEDIATRIC SLEEP MEDICINEPEDIATRIC SURGERYPEDIATRIC UROLOGYPERINATOLOGYPSYCHOLOGYIN ADDITION, ETCH PROVIDES THE FOLLOWING: MEDICAL/SURGICAL SERVICES:THE EMERGENCY DEPARTMENT IS STAFFED WITH BOARD CERTIFIED PEDIATRIC PHYSICIANS, NURSING STAFF, AND DIAGNOSTIC CAPABILITIES TO PROVIDE TREATMENT FOR ALL TYPES OF EMERGENCIES 24 HOURS A DAY, SEVEN DAYS A WEEK. THE DEPARTMENT PROVIDES EVALUATION AND TREATMENT FOR PATIENTS UP TO 21 YEARS OF AGE WITH VARYING LEVELS OF ILLNESS AND INJURY, FROM MINOR TO LIFE THREATENING. THE HOSPITAL'S PEDIATRIC INTENSIVE CARE UNIT (PICU) PROVIDES COMPREHENSIVE, 24-HOUR-A-DAY TREATMENT FOR CRITICALLY ILL AND INJURED CHILDREN. THE PICU IS STAFFED WITH FELLOWSHIP TRAINED, BOARD CERTIFIED, CRITICAL CARE PHYSICIANS AND NURSES SPECIFICALLY TRAINED AND EXPERIENCED IN THE CARE OF CRITICALLY ILL CHILDREN. PATIENTS IN THE PICU RECEIVE A HIGH LEVEL OF MONITORING AND/OR TREATMENT UNTIL THEY ARE WELL ENOUGH TO BE TRANSFERRED TO A REGULAR PATIENT ROOM OR DISCHARGED HOME.IN THE NEONATAL INTENSIVE CARE UNIT (NICU), TINY AND FRAGILE INFANTS BORN PREMATURELY OR FACING LIFE-THREATENING ILLNESSES RECEIVE TREATMENT FROM A TEAM OF BOARD-CERTIFIED NEONATOLOGISTS, WITH VALUABLE ASSISTANCE FROM SPECIALLY TRAINED NURSES, RESPIRATORY THERAPISTS, LACTATION CONSULTANTS, AND OTHER MEDICAL PROFESSIONALS. THE NICU TREATS MORE THAN 900 NEWBORNS EACH YEAR.AS A REGIONAL REFERRAL CENTER FOR EAST TENNESSEE, ETCH OFFERS NEONATAL AND PEDIATRIC TRANSPORT FROM OUTLYING HOSPITALS IN LIFELINE, A MOBILE INTENSIVE CARE UNIT SPECIALLY DESIGNED TO MAINTAIN THE SAME QUALITY OF CARE DURING TRANSPORT AS PATIENTS RECEIVE IN THE HOSPITAL'S CRITICAL CARE UNITS. LIFELINE CARRIES MORE THAN 1,000 SUPPLIES TO ADMINISTER CARE TO PATIENTS, FROM THE TINIEST PREMATURE INFANT TO AN ADULT-SIZE PEDIATRIC PATIENT, DURING TRANSPORT TO THE HOSPITAL. IN ADDITION TO THE SPECIAL EQUIPMENT, THE LIFELINE MEDICAL TEAM MAY INCLUDE A NEONATOLOGIST, NEONATAL NURSE PRACTITIONER, PEDIATRIC/NEONATAL RN, RESPIRATORY THERAPIST, AN EMT, A-EMT, AND PARAMEDICS, DEPENDING ON THE CONDITION OF THE PATIENT. THE HOSPITAL'S TWO LIFELINE VEHICLES TRAVELED MORE THAN 32,000 MILES IN FY20 TO DOZENS OF DIFFERENT HOSPITALS IN 16 COUNTIES IN TENNESSEE, VIRGINIA, AND KENTUCKY TO TRANSPORT HUNDREDS OF PEDIATRIC PATIENTS TO ETCH.ETCH MEETS A WIDE RANGE OF PEDIATRIC SURGICAL NEEDS, FROM COMMON OUTPATIENT PROCEDURES SUCH AS TONSILLECTOMIES TO MORE COMPLICATED PROCEDURES, SUCH AS RECONSTRUCTIVE SURGERY OR NEUROSURGERY. FIVE DEPARTMENTS COMPRISE ETCH'S SURGICAL SERVICES: OPERATING ROOM, PRE/POST SURGERY (OUTPATIENT SURGERY), INPATIENT SURGERY, ANESTHESIA, AND STERILE PROCESSING. THESE DEPARTMENTS WORK TOGETHER TO MAKE SURE EACH CHILD'S SURGERY AND RECOVERY IS AS QUICK AND PAINLESS AS POSSIBLE. THE DOCTORS, NURSES, ANESTHESIOLOGISTS AND OTHER SURGICAL STAFF ARE TRAINED IN PEDIATRIC MEDICINE. AT ANY GIVEN TIME AND FOR VARIOUS REASONS, A CHILD MAY NEED TO BE ADMITTED TO ETCH AS AN INPATIENT. DOCTORS AND NURSES CONTINUOUSLY MONITOR AND TREAT INPATIENTS ACCORDING TO THEIR INDIVIDUAL NEEDS. ALONG WITH PROVIDING COMPREHENSIVE MEDICAL AND NURSING CARE, ETCH IS DEDICATED TO MAKING A CHILD'S STAY IN THE HOSPITAL AS COMFORTABLE AS POSSIBLE. EACH ROOM HAS A TV WITH ACCESS TO MOVIE CHANNELS, AND PLAY ROOMS ARE LOCATED ON EACH FLOOR. OTHER SERVICES SUCH AS CHILD LIFE, NUTRITION, PASTORAL CARE. REHABILITATION AND SOCIAL WORK PROVIDE FOR THE PHYSICAL AND EMOTIONAL NEEDS OF THE CHILD. THE RESPIRATORY CARE DEPARTMENT AT ETCH IS STAFFED WITH LICENSED AND ACCREDITED RESPIRATORY THERAPISTS WHOSE ROLES INCLUDE TREATING PATIENTS WITH LUNG AND/OR HEART DISEASES SUCH AS ASTHMA, PNEUMONIA, PREMATURE LUNGS AND CYSTIC FIBROSIS. TREATMENTS PROVIDED BY RESPIRATORY THERAPISTS INCLUDE AEROSOL MEDICATIONS, DELIVERY OF OXYGEN AND OTHER MEDICAL GASES, VENTILATOR MANAGEMENT AND MANY OTHER PROCEDURES. RESPIRATORY THERAPISTS HELP PATIENTS THROUGHOUT THE HOSPITAL, FROM THE EMERGENCY DEPARTMENT TO THE NICU. THEY ARE ALSO MEMBERS OF THE PEDIATRIC TRANSPORT TEAM THAT HELPS BRING SICK AND INJURED CHILDREN TO THE HOSPITAL FOR SPECIALIZED CARE. EDUCATION IS ALSO A KEY ROLE OF RESPIRATORY THERAPISTS; THEY TEACH PATIENTS AND THEIR FAMILIES HOW TO CARE FOR CERTAIN CONDITIONS AT HOME. THE PULMONARY FUNCTION LAB, A VITAL PART OF THE RESPIRATORY CARE DEPARTMENT, PERFORMS TESTS TO DIAGNOSE LUNG AND HEART DISEASES. THE DEPARTMENT IS STAFFED BY SPECIALLY TRAINED RESPIRATORY THERAPISTS. SERVICES PROVIDED INCLUDE SPIROMETRY TESTING, METABOLIC STUDIES, CARDIAC STRESS TESTING, LUNG VOLUMES AND THE CYSTIC FIBROSIS CLINIC. ECHOCARDIOGRAMS ARE PERFORMED IN THE ECHO LAB. PATIENTS IN A VARIETY OF HOSPITAL DEPARTMENTS MAY BENEFIT FROM SEDATION DURING SOME PAINFUL TESTS AND PROCEDURES. IN ADDITION, YOUNG CHILDREN MAY NEED SEDATION TO REMAIN STILL DURING LONG TESTS, SUCH AS A MAGNETIC RESONANCE IMAGING (MRI). TO MEET THESE NEEDS, ETCH OFFERS PEDIATRIC ANALGESIA AND SEDATION SPECIALISTS (PASS). WHILE THE HOSPITAL CANNOT ELIMINATE PAIN FOR SOME CHILDREN, IT IS OUR GOAL TO KEEP PAINFUL OR UNCOMFORTABLE SITUATIONS TO A MINIMUM. PASS IS A DEDICATED SERVICE THAT UTILIZES THE MOST CURRENT SEDATION TECHNIQUES TO HELP CHILDREN UNDERGOING LENGTHY OR PAINFUL PROCEDURES AT ETCH. A MULTISPECIALTY TEAM SEES EACH CHILD, INCLUDING A PEDIATRIC SEDATION PHYSICIAN AND PEDIATRIC NURSES WHO ARE SPECIFICALLY PREPARED TO WORK WITH PEDIATRIC SEDATION. DIAGNOSTIC SERVICES:THE CLINICAL LAB IS RESPONSIBLE FOR ALL DIAGNOSTIC TESTING, WHICH INCLUDES THE FOLLOWING AREAS: HEMATOLOGY, CHEMISTRY, MICROBIOLOGY, IMMUNOLOGY, SEROLOGY AND BLOOD BANK.NEUROLOGY LAB - THE NEUROLOGY LAB OFFERS A VARIETY OF DIAGNOSTIC TESTS FOR PATIENTS DEALING WITH SEIZURES, HEARING PROBLEMS, SLEEP DISORDERS AND OTHER CONDITIONS INVOLVING THE BRAIN. THE MOST COMMON TESTS OFFERED IN THE NEUROLOGY LABORATORY ARE THE ELECTROENCEPHALOGRAM (EEG) FOR CHILDREN HAVING SEIZURES AND OTHER NEUROLOGICAL PROBLEMS AND THE BRAINSTEM AUDITORY EVOKED RESPONSE (BAER) HEARING TEST, OFFERED MOST OFTEN TO INFANTS WHO FAIL NEWBORN HEARING SCREENINGS AND TODDLERS WHO ARE SPEECH DELAYED. CHILDREN'S SLEEP MEDICINE CENTER - THE CHILDREN'S SLEEP MEDICINE CENTER OFFERS SLEEP STUDY TESTING FOR CHILDREN WHO ARE HAVING PROBLEMS WITH SLEEP. THE SLEEP STUDIES TAKE PLACE OVERNIGHT, DURING THE CHILD'S REGULAR SLEEP CYCLE, TO FIND THE CAUSE OF PROBLEMS SUCH AS SLEEP DISORDERED BREATHING AND PARASOMNIAS (NIGHT TERRORS, SLEEPWALKING). ETCH IS ACCREDITED BY THE AMERICAN ACADEMY OF SLEEP MEDICINE AS THE ONLY SLEEP MEDICINE CENTER DEDICATED TO PEDIATRICS IN EAST TENNESSEE.THE RADIOLOGY DEPARTMENT SERVES AS AN "IMAGING" CENTER FOR CHILDREN. THESE IMAGES INCLUDE X-RAY, ULTRASOUND, CT SCAN, NUCLEAR MEDICINE, MRI, AND FLUOROSCOPY.

  Expenses $251,364,638 · Grants $102,990 · Revenue $337,273,940

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

• ALAN S ICENHOUR

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• ANDREA ANNE WHITE

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• BARBARA SUMMERS MD

  BOARD MEMBER

  Total calculated

  $1,800

  From this org

  $1,800

  From related orgs

  $0

  Other

  $0

  Hours/week

  2

• BRIAN T FERGUSON

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• BRYAN THOMAS DANIELS

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• CAMERON J SEARS MD

  BOARD MEMBER

  Total calculated

  $1,800

  From this org

  $1,800

  From related orgs

  $0

  Other

  $0

  Hours/week

  2

• CATHY ACKERMANN

  VICE CHAIR

  Total calculated

  $0

  Hours/week

  2

• DANIEL K CARTER

  SECRETARY/TREASURER

  Total calculated

  $0

  Hours/week

  2

• DAVID D STEVENS

  CHAIRMAN

  Total calculated

  $0

  Hours/week

  2

• JAMES B CLAYTON

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• JULIA G ARANA MD

  BOARD MEMBER

  Total calculated

  $334,893

  From this org

  $328,762

  From related orgs

  $0

  Other

  $6,131

  Hours/week

  2

  Schedule J breakdown matched by us

  Base

  $196,956

  Bonus

  $130,593

  Other

  $1,213

  Deferred

  $5,531

  Nontaxable benefits

  $600

  Filer's total

  $334,893

• KENNETH J RUETER

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• KIM WOOD

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• LISA ROTTMANN

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• MATT SCHAEFER

  BOARD MEMBER/PRES & CEO

  Total calculated

  $809,133

  From this org

  $695,387

  From related orgs

  $0

  Other

  $113,746

  Hours/week

  40

  Schedule J breakdown matched by us

  Base

  $568,212

  Bonus

  $126,319

  Other

  $856

  Deferred

  $91,326

  Nontaxable benefits

  $22,420

  Filer's total

  $809,133

• MICHAEL R RAGSDALE

  BOARD MEMER

  Total calculated

  $0

  Hours/week

  2

• SCOTT DANIEL

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• SCOTT W BRICE MD

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• VICTORIA NIEDERHAUSER

  BOARD MEMBER

  Total calculated

  $0

  Hours/week

  2

• WILLIAM GLAZE VAUGHAN MD

  BOARD MEMBER

  Total calculated

  $845,073

  From this org

  $809,246

  From related orgs

  $0

  Other

  $35,827

  Hours/week

  40

  Schedule J breakdown matched by us

  Base

  $645,991

  Bonus

  $156,397

  Other

  $6,858

  Deferred

  $15,000

  Nontaxable benefits

  $20,827

  Filer's total

  $845,073

• CARYN HAWTHORNE

  VP/CHIEF FINANCIAL OFFICER

  Total calculated

  $623,371

  From this org

  $558,072

  From related orgs

  $0

  Other

  $65,299

  Hours/week

  40

  Schedule J breakdown matched by us

  Base

  $364,606

  Bonus

  $85,723

  Other

  $107,743

  Deferred

  $47,320

  Nontaxable benefits

  $17,979

  Filer's total

  $623,371

• ADAM COOK

  VP INSTITUTIONAL ADVANCEMENT

  Total calculated

  $360,318

  From this org

  $326,128

  From related orgs

  $0

  Other

  $34,190

  Hours/week

  40

  Schedule J breakdown matched by us

  Base

  $276,210

  Bonus

  $48,993

  Other

  $925

  Deferred

  $8,458

  Nontaxable benefits

  $25,732

  Filer's total

  $360,318

• CATHERINE SHUCK

  VP LEGAL SERVICES

  Total calculated

  $343,004

  From this org

  $311,977

  From related orgs

  $0

  Other

  $31,027

  Hours/week

  40

  Schedule J breakdown matched by us

  Base

  $248,605

  Bonus

  $60,904

  Other

  $2,468

  Deferred

  $31,027

  Nontaxable benefits

  $0

  Filer's total

  $343,004

• JEANANN PARDUE

  CHIEF QUALITY OFFICER

  Total calculated

  $282,323

  From this org

  $275,648

  From related orgs

  $0

  Other

  $6,675

  Hours/week

  40

  Schedule J breakdown matched by us

  Base

  $249,423

  Bonus

  $25,625

  Other

  $600

  Deferred

  $6,075

  Nontaxable benefits

  $600

  Filer's total

  $282,323

• JOSEPH CHILDS

  VP MEDICAL SERVICES

  Total calculated

  $583,965

  From this org

  $566,836

  From related orgs

  $0

  Other

  $17,129

  Hours/week

  40

  Schedule J breakdown matched by us

  Base

  $349,725

  Bonus

  $209,315

  Other

  $7,796

  Deferred

  $3,644

  Nontaxable benefits

  $13,485

  Filer's total

  $583,965

The first 25 listed. 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. Earlier years are each on their own filing page.

Filings

• 2023

  Revenue

  $365,362,226

  Expenses

  $318,600,844

  Contributions

  $18,012,623

  Grants paid

  $102,990

• 2022

  Revenue

  $289,223,404

  Expenses

  $278,417,922

  Contributions

  $10,615,803

  Grants paid

  $84,690

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2024 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2023 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2022 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2021 · 990

  Revenue

  $262,102,827

  Expenses

  $243,901,407

  Assets (EOY)

  $578,382,745

• 2021 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2020 · 990

  Revenue

  $234,815,784

  Expenses

  $213,511,083

  Assets (EOY)

  $589,733,118

• 2020 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2019 · 990

  Revenue

  $220,415,993

  Expenses

  $197,702,923

  Assets (EOY)

  $527,630,957

• 2018 · 990

  Revenue

  $210,566,922

  Expenses

  $199,137,197

  Assets (EOY)

  $507,277,084

• 2017 · 990

  Revenue

  $213,134,057

  Expenses

  $192,779,225

  Assets (EOY)

  $457,062,079

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

• KNOXVILLE ICE BEARS CARITABLE FOUNDATION

  $25,750

  2023 · GENERAL SUPPORT

• KNOXVILLE CHAMBER OF COMMERCE

  $12,633

  2022 · GENERAL SUPPORT

• CHILDREN'S EMERGENCY CARE ALLIANCE OF TENNESSEE

  $12,500

  2022 · GENERAL SUPPORT

• CHILDREN'S EMERGENCY CARE ALLIANCE OF TENNESSEE

  $12,500

  2023 · GENERAL SUPPORT

• KNOXVILLE CHAMBER OF COMMERCE

  $10,000

  2023 · GENERAL SUPPORT

• THE LEUKEMIA & LYMPHOMA SOCIETY

  $7,500

  2022 · GENERAL SUPPORT

• EMERALD YOUTH FOUNDATION

  $7,500

  2023 · GENERAL SUPPORT

• AMERICAN HEART ASSOCIATION

  $7,000

  2022 · GENERAL SUPPORT

• THE UNIVERSITY OF TENNESSEE COLLEGE OF NURSING

  $5,250

  2022 · GENERAL SUPPORT

• VARIETY CHILDREN'S CHARITY

  $5,000

  2022 · GENERAL SUPPORT

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

• THE CHICAGO COMMUNITY TRUST

  $12,000,000

  2024 · General support for programs, operations and other charitable purposes

• COMMUNITY FOUNDATION OF GREATER MEMPHIS INC

  $2,000,000

  2024 · GENERAL OPERATIONAL SUPPORT

• NATIONAL CHRISTIAN CHARITABLE FOUNDATION

  $263,750

  2024 · MEDICAL CARE

• FIDELITY INVESTMENTS CHARITABLE GIFT FUND

  $209,117

  2024 · For grant recipient's exempt purposes

• UNITED WAY OF GREATER KNOXVILLE INC

  $152,420

  2022

• UNITED WAY OF GREATER KNOXVILLE INC

  $152,420

  2023 · SPECIFIC PROGRAMS

• CYSTIC FIBROSIS FOUNDATION

  $151,040

  2024 · CF CARE CENTER

• FIDELITY INVESTMENTS CHARITABLE GIFT FUND

  $149,559

  2022 · For grant recipient's exempt purposes

• CYSTIC FIBROSIS FOUNDATION

  $144,265

  2022 · CF CARE CENTER

• CYSTIC FIBROSIS FOUNDATION

  $144,265

  2023 · CF CARE CENTER

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Other IRS files