2025-05-15T11:15:38-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-07-01 010560598 CHILD DEVELOPMENT CENTER CORPORATION CHIL 6063249869 2201 LEXINGTON AVENUE ASHLAND KY 41101 AUTUMN MCFANN TREASURER 6063249869 2025-05-14 1 1 KERRI N BOGDA CPA P00760402 7177404863 2025-05-14 2023 2025-03-06 01:10:19Z SARA MARKS 2201 LEXINGTON AVENUE ASHLAND KY 41101 991102 0 X N/A X 2000 KY TO PROMOTE PHYSICAL, EMOTIONAL, INTELLECTUAL, AND SOCIAL GROWTH IN A CHRISTIAN VALUES-BASED ENVIRONMENT. 10 10 51 11 0 0 205156 239629 626919 751473 0 0 0 0 832075 991102 0 0 0 0 621840 800468 0 0 0 209290 256222 831130 1056690 945 -65588 1437437 1377771 72160 58085 1365277 1319686 X TO PROVIDE KDMC TEAM MEMBERS AND MEMBERS OF THE COMMUNITY THE CONVENIENCE OF AN EXCEPTIONAL CHILD DEVELOPMENT CENTER THAT PROMOTES PHYSICAL, EMOTIONAL, INTELLECTUAL, AND SOCIAL GROWTH IN A CHRISTIAN VALUES-BASED ENVIRONMENT, SUPPORTING THE WELL BEING OF THE FAMILY. 0 0 968965 751473 THE CHILD DEVELOPMENT CENTER (CDC) AT UK KING'S DAUGHTERS MEDICAL CENTER (UKKD) IS OPEN MONDAY THROUGH FRIDAY FROM 5:30 A.M. TO 5:45 P.M. UKKD TEAM MEMBERS MAY ENROLL THEIR CHILDREN AGES 6 WEEKS TO 4 YEARS OLD. THE CENTER HAS A TOTAL OF 8 CLASSROOMS. ON STAFF, 1 LEAD TEACHER HOLDS A CHILD DEVELOPMENT ASSOCIATE CREDENTIAL (CDA), 1 HOLDS AN ASSOCIATE DEGREE IN ARTS AND 1 HOLDS AN ASSOCIATE DEGREE IN APPLIED SCIENCE. ON STAFF AS TEACHER ASSISTANTS, 2 HOLD AN ASSOCIATE DEGREE IN ARTS, 1 HOLDS A BACHELOR'S IN ARTS, 1 HOLDS A BACHELOR'S IN INTERIOR DESIGN, AND 1 HOLDS A BACHELOR'S DEGREE IN TEACHING AND INTERDISCIPLINARY EARLY CHILDHOOD EDUCATION.THE DIRECTOR HOLDS A BACHELOR'S IN BUSINESS ADMINISTRATION AND A DIRECTOR'S CREDENTIAL IN EARLY CHILDHOOD. APPROXIMATELY 38 TEAM MEMBERS WERE EMPLOYED AND 112 CHILDREN WERE ENROLLED IN FY2024 WITH A MONTHLY AVERAGE OF 92 CHILDREN. THE CDC IMPLEMENTS AGE APPROPRIATE CURRICULUM THAT ALIGNS WITH KENTUCKY EARLY LEARNING STANDARDS AND IS DESIGNED TO MEET THE NEEDS OF THE CHILDREN IN EACH CLASSROOM. THE CDC ENSURES DEVELOPMENTAL SCREENING WITHIN 90 DAYS OF ENROLLMENT AND REFERRAL (IF NEEDED) WITHIN 30 DAYS OF SCREENING OF ALL ENROLLED CHILDREN. KINDERGARTEN READINESS IS A PRIORITY IN THE PRESCHOOL CLASSROOMS. THE CDC IMPLEMENTS AT LEAST THREE FAMILY ENGAGEMENT ACTIVITIES PER YEAR THAT PROMOTE CHILDREN'S DEVELOPMENT AND LEARNING OF ALL ENROLLED CHILDREN. THE CENTER IMPLEMENTS TRANSITION SUPPORT FOR CHILDREN AND FAMILIES, SHARES COMMUNITY RESOURCES WITH FAMILIES, PROVIDES TWO-WAY COMMUNICATION WITH FAMILIES INCLUDING PARENT CONFERENCES, AND BUILDS PARTNERSHIPS WITH COMMUNITY AGENCIES. COMMUNITY INVOLVEMENT INCLUDES VISITS FROM THE LOCAL POLICE AND FIRE DEPARTMENT, UNIVERSITY OF KENTUCKY NUTRITION EDUCATION PROGRAM AND OTHER COMMUNITY HELPERS. THE CDC DIRECTOR NETWORKS WITH HIGHER EDUCATION FACILITIES TO INVOLVE LOCAL STUDENTS IN EXPERIENCES AT THE CENTER. 968965 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 51 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 KY X LAURIE STEWART CONTROLLER 6064089640 2201 LEXINGTON AVENUE ASHLAND KY 41101 DAVID JONES CHAIRMAN, BOARD OF DIRECTORS 0.25 4.00 X X 0 0 0 CRAIG COLLINS BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 ERIC MONDAY BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 GINA DUGAS BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 JOHN STEWART BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 MARK BIRDWHISTELL BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 PENNY COX BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 ROBERT DIPAOLA BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 STEPHEN ADDINGTON BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 TOM BURNETTE BOARD OF DIRECTORS 0.25 2.25 X 0 0 0 SARA MARKS PRESIDENT/CEO 1.25 60.25 X 0 979730 136985 STEVEN CLIFTON SECRETARY 0.25 4.00 X 0 0 0 AMY SAUNDERS ASSISTANT SECRETARY 0.25 44.00 X 0 250853 20545 AUTUMN MCFANN TREASURER 1.25 60.25 X 0 881584 136203 JANE BLANKENSHIP EXECUTIVE DIRECTOR CDCC (UNTIL 9/23) 10.00 45.00 X 0 185183 26513 0 2297350 320246 0 0 1 0 0 239629 239629 CHILD CARE INCOME 624410 751473 751473 751473 991102 751473 0 0 687157 622629 64528 52587 47649 4938 60724 55022 5702 120 120 10670 9668 1002 18232 17376 856 25 25 83220 79313 3907 8055 7299 756 REPAIRS & MAINTENANCE 79423 75694 3729 SUPPLIES 44335 42253 2082 TEACHING EXPENSES 7892 7892 MINOR EQUIPMENT 3084 2939 145 1166 1111 55 1056690 968965 87725 0 71613 16404 1491438 130071 1365824 1361367 1437437 1377771 72160 58085 72160 58085 X 1365277 1319686 1365277 1319686 1437437 1377771 X -65588 19997 X 0 1 X 1 1 1 X 76500 115335 166333 205156 239629 802953 521981 622117 692753 626919 751473 3215243 598481 737452 859086 832075 991102 4018196 0 0 0 4018196 17189 17189 615670 737452 859086 832075 991102 4035385 0.99570 0.99530 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: EMPLOYEE RETENTION CREDIT - 2019 AMOUNT: $ 17,189. SCHEDULE A, PAGE 3, PART III CHILD DEVELOPMENT CENTER CORPORATION FILED A SHORT YEAR RETURN FOR FISCAL YEAR END JUNE 30, 2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 190000 190000 1136738 102134 1034604 24700 5805 18895 140000 22132 117868 1361367 1 0 1 0 0 0 0 0 1 0 SARA MARKS PRESIDENT/CEO 0 661283 0 294512 0 23935 0 114850 0 22135 0 1116715 0 0 AUTUMN MCFANN TREASURER 0 596476 0 260000 0 25108 0 114850 0 21353 0 1017787 0 0 AMY SAUNDERS ASSISTANT SECRETARY 0 226715 0 23062 0 1076 0 11403 0 9142 0 271398 0 0 JANE BLANKENSHIP EXECUTIVE DIRECTOR CDCC (UNTIL 9/23) 0 167335 0 17081 0 767 0 8423 0 18090 0 211696 0 0 PART I, LINE 3 COMPENSATION FOR THE CEO IS DETERMINED BY ASHLAND HOSPITAL CORPORATION (RELATED ORGANIZATION) USING THE FOLLOWING METHODS: INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD. PART I, LINE 4B THE FOLLOWING INDIVIDUALS RECEIVED PAYMENTS FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: - AUTUMN MCFANN $23,848 - SARA MARKS $22,381 THE CEO AND CERTAIN VICE PRESIDENTS, WHOSE BENEFIT IN THE QUALIFIED TAX SHELTERED ANNUITY PLAN IS LIMITED DUE TO THE IRS COMPENSATION AND BENEFIT LIMITS, RECEIVE A BENEFIT RESTORATION CONTRIBUTION UNDER THE DEFERRED ANNUITY PLAN THAT IS PAID AS A TAXABLE DISTRIBUTION TO THE PARTICIPANT ANNUALLY. 1 EMPLOYEE PARTICIPATED IN A CAPITAL ACCUMULATION PLAN: - SARA MARKS PREMIUM PAYMENT $34,615. ALL OF THESE PAYMENTS WERE MADE BY AHC. THE ORGANIZATION SPONSORS SPECIFIC WELFARE BENEFIT PLANS FOR EACH OF THE INTERESTED PERSONS LISTED ABOVE, THAT AUTHORIZE THE PURCHASE OF LIFE INSURANCE POLICIES AS A MEANS OF PROVIDING POST-EMPLOYMENT BENEFITS. EACH PREMIUM CONTRIBUTION PAID ON BEHALF OF THE INTERESTED PERSON IS TREATED FOR TAX, LEGAL AND FINANCIAL PURPOSES AS A LONG-TERM LOAN RECEIVABLE. AS SUCH THE ORGANIZATION RETAINS A PERMANENT AND PRIMARY IRREVOCABLE INTEREST IN THE DEATH BENEFIT OF THE LIFE INSURANCE POLICIES THAT WILL PROVIDE FULL REPAYMENT OF THE ACCUMULATED LOAN RECEIVABLE AT THE DEATH OF THE INTERESTED PERSON. PART I, LINE 7 NONFIXED PAYMENTS ARE MADE AS A PART OF THE MEDICAL CENTER'S TEAM INCENTIVE AWARD (TIA) PLAN. ALL TEAM MEMBERS ARE ELIGIBLE FOR THE TIA. THE TIA IS PAID OUT BASED UPON SUCCESSFUL COMPLETION OF BOTH QUANTITATIVE AND QUALITATIVE STRATEGIC GOALS, SET ANNUALLY BY THE MEDICAL CENTER LEADERSHIP TEAM AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART V, LINE 1A: THERE IS NO SEPARATE FORM 1096 FILED BY CHILD DEVELOPMENT CENTER CORPORATION. ALL THE PAYMENTS ARE MADE BY ASHLAND HOSPITAL CORPORATION AN AFFILIATE ENTITY, UNDER ITS EIN 61-0444716. FORM 990, PART VI, SECTION A, LINE 6 ASHLAND HOSPITAL CORPORATION (AHC) IS THE SOLE CORPORATE MEMBER OF CHILD DEVELOPMENT CENTER CORPORATION (CDCC). AHC, A 501(C)(3) ENTITY, IS THE PARENT ORGANIZATION OF AN INTEGRATED HEALTHCARE DELIVERY SYSTEM. FORM 990, PART VI, SECTION A, LINE 7A THE CDCC BOARD IS FOLDED INTO THE MAIN BOARD OF TRUSTEES OF AHC'S PARENT CORPORATION. THE BUSINESS OF CDCC IS INCORPORATED INTO THE BUSINESS OF THE FULL BOARD INDEPENDENTLY, OR THROUGH ITS COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE CFO AND CONTROLLER BEFORE IT IS FILED WITH THE IRS. THE 990 WILL BE KEPT ON FILE AND AVAILABLE FOR REVIEW BY BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C KING'S DAUGHTERS MEDICAL CENTER REQUIRES ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO COMPLY WITH ITS CONFLICTS OF INTEREST POLICY, WHICH TRACKS THE IRS' RECOMMENDED POLICY WITH RESPECT TO SUCH OFFICERS AND DIRECTORS. MEMBERS OF THE MEDICAL CENTER'S BOARD OF DIRECTORS MUST ANNUALLY IDENTIFY, IN WRITING, ANY INTEREST THAT COULD GIVE RISE TO A CONFLICT, SUCH AS A LEADERSHIP POSITION IN A CONFLICTING ORGANIZATION; DISCLOSURE IS NOT LIMITED TO FINANCIAL CONFLICTS. LEADERSHIP EMPLOYEES MUST ANNUALLY CERTIFY, IN WRITING, THAT THEY KNOW OUR CONFLICTS OF INTEREST POLICY AND PROCEDURE AND HAVE NO CONFLICTS OF INTEREST. IN ADDITION, EMPLOYEES OF THE MEDICAL CENTER CERTIFY THAT NO CONFLICTS OF INTEREST EXIST OR OBTAIN AN ADVANCE WAIVER OF ANY CONFLICTS. THE MEDICAL CENTER'S HUMAN RESOURCES AND CORPORATE COMPLIANCE DEPARTMENTS MAINTAIN ALL RELEVANT DISCLOSURES AND SIGNATURES. ALL EMPLOYEES PROVIDE ANNUAL CONFLICT CHECKS. IF A CONFLICT OF INTEREST IS REPORTED, THE VICE PRESIDENT TO WHOM THE REPORTING EMPLOYEE DIRECTLY OR INDIRECTLY REPORTS, TOGETHER WITH THE CEO, CORPORATE COMPLIANCE OFFICER AND GENERAL COUNSEL, DETERMINES IF A CONFLICT EXISTS. IF THE REPORTING EMPLOYEE IS A VICE PRESIDENT, THE CEO, IN CONSULTATION WITH THE GENERAL COUNSEL, DETERMINES IF A CONFLICT EXISTS. ANNUALLY, BOARD MEMBERS DISCLOSE PERSONAL AND PROFESSIONAL RELATIONSHIPS TO THE SECRETARY OF THE BOARD. IF A POTENTIAL CONFLICT EXISTS, THE BOARD SECRETARY OR A BOARD MEMBER WILL IDENTIFY THE CONFLICT, OR POTENTIAL CONFLICT, AND THE BOARD MEMBER WILL BE REMOVED FROM ANY PART OF THE DECISION-MAKING PROCESS, AND HAS NO ROLE IN THE INSTANCE IN WHICH THE CONFLICT EXISTS. A BOARD MEMBER WHO HAS A CONFLICT OF INTEREST MUST ABSTAIN FROM ANY RELEVANT DISCUSSION OR VOTE. IF A CONFLICT OF INTEREST IS DISCOVERED AFTER THE FACT, THE CEO AND VICE PRESIDENT, TOGETHER WITH THE GENERAL COUNSEL, IF APPROPRIATE, REVIEW THE INSTANCE IN WHICH THE CONFLICT OCCURRED. THOSE LEADERS DETERMINE WHETHER THE CONFLICTED INDIVIDUAL INFLUENCED THE DECISION-MAKING OR PROFITED FROM THE CONFLICT. THE CONFLICTED INDIVIDUAL IS REMOVED FROM ANY FURTHER INVOLVEMENT. IN ADDITION, ANY FAILURE TO REPORT CONFLICTS OF INTEREST VIOLATES THE MEDICAL CENTER'S POLICY AND COULD RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT OR REMOVAL FROM THE MEDICAL CENTER'S BOARD OF DIRECTORS. MEDICAL STAFF MEMBERS ARE REQUIRED BY THE MEDICAL STAFF BYLAWS TO DISCLOSE CONFLICTS OF INTEREST. ONCE DISCLOSED, THE MEDICAL STAFF MEMBER IS REMOVED FROM ANY DISCUSSION, DECISION-MAKING, AND/OR VOTE ON ANY RELATED ISSUE. FORM 990, PART VI, SECTION B, LINE 15 AT THE DIRECTION OF THE BOARD OF DIRECTORS, KDMC SET COMPENSATION FOR THE TEAM MEMBERS AND LEADERS USING LOCAL, REGIONAL AND NATIONAL SALARY INFORMATION PROVIDED THROUGH SURVEY DATA. THE PRIMARY OBJECTIVE OF KING'S DAUGHTERS COMPENSATION PHILOSOPHY IS TO HAVE COMPENSATION AND BENEFITS SET THAT REFLECT OTHER SIMILAR INDEPENDENT NOT FOR PROFIT HEALTHCARE SERVICES AS WELL AS THE WORK PERFORMANCE OF THE ORGANIZATION. MERCER, AN INDEPENDENT COMPENSATION EXPERT, PERIODICALLY PERFORMS A REVIEW OF EXECUTIVE COMPENSATION AND BENEFITS. SULLIVAN COTTER, AN INDEPENDENT COMPENSATION EXPERT, PROVIDES ANNUAL MARKET SURVEY DATA FOR PHYSICIAN COMPENSATION AND BENEFITS WHICH IS USED FOR DETERMINATION OF FAIR MARKET VALUE. FORM 990, PART VI, SECTION C, LINE 19 ON A QUARTERLY BASIS, THE FINANCIAL STATEMENTS ARE REPORTED TO THE MUNICIPAL SECURITIES RULEMAKING BOARD AND MADE AVAILABLE ON THEIR WEBSITE. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: FORGIVENESS OF INTERCOMPANY PAYABLE 19,997. ASHLAND HOSPITAL CORPORATION 2201 LEXINGTON AVENUE ASHLAND KY 41101 610444716 HEALTHCARE KY 501(C)(3) LINE 3 ROYAL BLUE HEALTH LLC 0 ASHLAND NURSING HOME CORPORATION 2500 STATE ROUTE 5 ASHLAND KY 41102 611386016 NURSING HOME KY 501(C)(3) LINE 10 ASHLAND HOSPITAL CORPORATION 0 KENTUCKY HEART FOUNDATION INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 260791997 MEDICAL RESEARCH KY 501(C)(3) LINE 7 ASHLAND HOSPITAL CORPORATION 0 KENTUCKY HEART INSTITUTE INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 611255904 PHYSICIANS KY 501(C)(3) LINE 10 ASHLAND HOSPITAL CORPORATION 0 KENTUCKY MEDICAL LOGISTICS INC 425 22ND STREET ASHLAND KY 41101 264736971 MEDICAL TRANSPORT KY 501(C)(3) LINE 10 ASHLAND HOSPITAL CORPORATION 0 KING'S DAUGHTERS MEDICAL SPECIALTIES INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 264183569 PHYSICIANS KY 501(C)(3) LINE 10 ASHLAND HOSPITAL CORPORATION 0 PORTSMOUTH HOSPITAL CORPORATION 1901 ARGONNE AVENUE PORTSMOUTH OH 45662 453215312 HEALTHCARE OH 501(C)(3) LINE 3 ROYAL BLUE HEALTH LLC 0 ROYAL BLUE HEALTH LLC 2201 LEXINGTON AVENUE ASHLAND KY 41101 862993817 HEALTHCARE KY 501(C)(3) LINE 12B, II N/A 0 ASHLAND MEDICAL PROPERTIES INC 2201 LEXINGTON AVENUE ASHLAND KY 41101 611079090 RENTALS KY N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1