Dayton Children's Hospital Foundation

Nonprofit profile at a glance

EIN
311045247
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Dayton, OH, USA
Phone
9376413000
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$24,884,911
Expenses
$7,658,165
Assets
$198,521,491
Liabilities
$1,307,725

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • DEBORAH FELDMAN (SYSTEM CEO)
  • JENA PADO (EXECUTIVE DIRECTOR, FOUNDATION)

Highest reported compensation

  • DEBORAH FELDMAN (SYSTEM CEO): $2,091,992 total reported compensation
  • CHRIS BERGMAN (SYSTEM CFO): $1,069,022 total reported compensation
  • ROBERT LOBER (TRUSTEE): $999,762 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dayton children's hospital foundation (the foundation) exists solely to benefit dayton children's hospital, dayton, Ohio (dch), and to assist dch in performing its charitable mission.

What it reported doing in 2024

Dayton children's hospital foundation (the foundation) exists solely to benefit dayton children's hospital (dch) and subsidiaries, and to assist dch in performing its charitable mission. The foundation is funded from contributions, bequests and deferred and planned gifts from outside donors. The foundation assists dch in fulfilling its charitable purpose in the following ways:1. The foundation has maintained certain funds to assist dch to recruit and retain the top pediatric medical professionals. Current professional chair funds are as follows: child abuse, critical care, neurosurgery, pulmonary, development pediatrics, pediatric neurology, general pediatric surgery, pediatric cancer and blood disorders, anesthesia, infectious diseases, and recruitment of subspecialty physicians who would otherwise not be available in the community. Expenditures for the professional chair funds in the year ended june 30, 2025 totaled $991,663.2. The foundation accumulates the proceeds of bequests, contributions and planned gifts and also makes certain other periodic grants for child health and advocacy efforts which are related to dch's mission. In the year ended june 30, 2025 the foundation expended $2,594,579 for child health and advocacy programs.3. The foundation accumulates the proceeds of bequest, contributions and planned gifts and also makes certain other periodic grants for mental health efforts which are related to dch's mission. In the year ended june 30, 2025 the foundation expended $647,925 for mental health programs.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 64
  • Accountability: 81
  • Sustainability: 88
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 96.3%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 82.6%; rating input score 83; 17th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 69.2%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 25.92; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 96.3% of spending went to programs
  • Governance: 19 of 23 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7.4M in reported program spending
  • Leadership: top reported pay $2.1M · 25 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $207K reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.