Children's Health System Inc (EIN 541278830) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1984

Legal Domicile

Phone

7576687000

Tax Period

2024-07-01 to 2025-06-30

CHILDREN'S HEALTH SYSTEM INC, founded in 1984, is a mid-sized nonprofit in the Health Care sector that reported $20.9M in total revenue in fiscal year 2017. Revenue decreased 14% compared to the prior year. Expenses of $28.5M exceeded revenue, resulting in a 36% operating deficit.

Mission

IN CONNECTION WITH A RETIREMENT PROGRAM, TAX GROSS-UP PAYMENTS ARE PROVIDED TO CERTAIN EMPLOYEES WHOSE EMPLOYER FUNDED CONTRIBUTIONS ARE IMMEDIATELY TAXABLE, IN ORDER TO PROVIDE THEM WITH BENEFITS THAT ARE TAX-EQUIVALENT TO BENEFITS OF PARTICIPANTS WHOSE CONTRIBUTIONS ARE NOT IMMEDIATELY TAXABLE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $13,500,000

Program Service Revenue $30,867,507

Investment Income $594,655

Other Revenue $3,208,746

TOTAL REVENUE $48,170,908

Expense Breakdown

Grants Paid $1,000,000

Salaries & Benefits $17,034,015

Fundraising Expenses $230,561

Program Expenses $38,287,194

Other Expenses $31,215,545

TOTAL EXPENSES $49,250,660

Year-over-Year Comparison

	2024	2023	Change
Revenue	$48,170,908	$40,064,863	+0.2%
Expenses	$49,250,660	$37,848,870	+0.3%
Net Income	$-1,079,752	$2,215,993	-1.5%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$4,821,552

Total Directors

$4,610,489

Key Employees

$3,483,663

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Akhil Jain	Chairman/Director	2.0	Officer Director	$0	$0	$0
Amy Sampson	President/CEO/Director	42.0	Officer Director	$2,286,148	$972,272	$3,258,420
Brian Skinner	Chair/Vice Chairman/Director	2.0	Officer Director	$0	$0	$0
Kim Georges	Secretary/Director	2.0	Officer Director	$0	$0	$0
Larry Bernert	Secretary/Director	2.0	Officer Director	$0	$0	$0
Miles Leon	Vice Chairman/Director	2.0	Officer Director	$0	$0	$0
Owen Griffin	Treasurer/Director	2.0	Officer Director	$0	$0	$0
Carl St Remy MD	Director	1.0	Director	$0	$44,227	$896,289
Elly Bradshaw Smith	Director	1.0	Director	$0	$0	$0
George Clarke	Director	1.0	Director	$0	$0	$0
John R Lawson II	Director	1.0	Director	$0	$0	$0
Julia Childress Beck	Director	1.0	Director	$0	$0	$0
Katherine Knaus	Director	1.0	Director	$0	$0	$0
Katrina Lesher MD	Director	1.0	Director	$0	$0	$0
Kevin Murphy	Director	1.0	Director	$0	$0	$0
Kieran Poulos	Director	1.0	Director	$0	$0	$0
Lemuel Lewis	Director	1.0	Director	$0	$0	$0
Leslie Doyle	Director	1.0	Director	$0	$0	$0
Mark Compton	Director	1.0	Director	$0	$0	$0
Martha Colen	Director	1.0	Director	$0	$0	$0
Nicole Legum	Director	1.0	Director	$0	$0	$0
Scott Nottingham MD	Director	1.0	Director	$0	$43,519	$455,780
Susan Wynne	Director	1.0	Director	$0	$0	$0
Taylor Priest	Director	1.0	Director	$0	$0	$0
Kathryn Abshire	CFO/Asst Tres./Asst Sec.	41.0	Officer	$1,027,420	$535,712	$1,563,132
Christopher Foley	Senior VP - Chief Clinical Operations Officer	40.0	Key Emp	$970,874	$184,126	$1,155,000
Donald Barnes	Senior VP - Chief People Officer	40.0	Key Emp	$454,854	$102,249	$557,103
Kimberly Day	Senior VP - Chief Legal Officer	40.0	Key Emp	$700,226	$128,648	$828,874
Tamika Harris	VP - Facilities & Support Services	N/A	Key Emp	$0	$19,196	$178,420
Tara Estabrooks	VP - Strategic Planning & Business Development	40.0	Key Emp	$316,200	$59,090	$375,290
Terrie Pyeatt	VP - Finance	40.0	Key Emp	$325,155	$63,821	$388,976
Bryant Thomas	VP - Advancement	40.0	Highest	$267,785	$39,885	$307,670
Deborah Barnes	VP - IS Operations	40.0	Highest	$991,934	$165,374	$1,157,308
Garrett Urban	Director Legal Services	40.0	Highest	$259,491	$42,766	$302,257
Ridgely Ingersoll	Director Marketing	40.0	Highest	$241,368	$9,402	$250,770
Windy Mason-Leslie	Medical Director Fortify	40.0	Highest	$269,445	$40,815	$310,260
JOHN HARDING	FORMER Chief Operations Officer	N/A		$1,174,869	$0	$1,174,869

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$48,170,908	$49,250,660	$137,132,232	$-1,079,752
2024	$40,064,863	$37,848,870	$136,241,412	$2,215,993
2023	$36,776,807	$35,519,349	$129,852,058	$1,257,458
2022	$29,231,867	$34,192,980	$115,004,661	$-4,961,113
2021	$34,959,405	$30,687,226	$122,433,385	$4,272,179
2020	$30,331,259	$45,415,561	$117,192,191	$-15,084,302
2019	$31,439,637	$30,865,853	$135,897,636	$573,784
2018	$20,932,227	$28,542,842	$140,853,119	$-7,610,615

Children's Health System Inc