Civic Intelligence

Fernside Inc a Center for Grieving

EIN 31-1179234 • 501(c)3 • Cincinnati, OH

Profile

Peer support and advocacy for grieving children and families.

625 Eden Park Drive 7th FloorCincinnati, OH 45202

www.fernside.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

5.06x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

4.99x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

30th percentile

-5.2%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

99th percentile

$640,377

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 89.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

82nd percentile

31%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-63%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$703,228

Up $166,751 (+31%) from 2023

Liabilities

Up

$3,558,352

Up $37,458 (+1.1%) from 2023

Net Assets

Up

-$2,855,124

Up $129,293 (+4.3%) from 2023

Revenue

Down

$713,482

Down $1,228,690 (-63%) from 2023

Expenses

Up

$750,939

Up $98,303 (+15%) from 2023

Net Income

Down

-$37,457

Down $1,326,993 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2010: $60,470Liabilities 2010: $1,354,176Net Assets 2010: -$1,293,7062010Assets 2011: $55,989Liabilities 2011: $1,644,711Net Assets 2011: -$1,588,7222011Assets 2012: $30,435Liabilities 2012: $1,803,827Net Assets 2012: -$1,773,3922012Assets 2013: $68,660Liabilities 2013: $1,989,656Net Assets 2013: -$1,920,9962013Assets 2014: $78,368Liabilities 2014: $2,189,647Net Assets 2014: -$2,111,2792014Assets 2015: $108,768Liabilities 2015: $2,384,023Net Assets 2015: -$2,275,2552015Assets 2016: $92,752Liabilities 2016: $2,603,156Net Assets 2016: -$2,510,4042016Assets 2017: $49,942Liabilities 2017: $2,815,092Net Assets 2017: -$2,765,1502017Assets 2018: $71,799Liabilities 2018: $3,020,871Net Assets 2018: -$2,949,0722018Assets 2019: $62,830Liabilities 2019: $3,083,297Net Assets 2019: -$3,020,4672019Assets 2020: $107,445Liabilities 2020: $3,240,974Net Assets 2020: -$3,133,5292020Assets 2021: $218,004Liabilities 2021: $3,407,405Net Assets 2021: -$3,189,4012021Assets 2022: $223,021Liabilities 2022: $3,510,430Net Assets 2022: -$3,287,4092022Assets 2023: $536,477Liabilities 2023: $3,520,894Net Assets 2023: -$2,984,4172023Assets 2024: $703,228Liabilities 2024: $3,558,352Net Assets 2024: -$2,855,1242024

Highlighted filing

2024

Assets$703,228
Liabilities$3,558,352
Net Assets-$2,855,124

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $588,8562010Expenses 2011: $630,4742011Expenses 2012: $573,7482012Expenses 2013: $542,5952013Revenue 2014: $325,768Expenses 2014: $525,761Net Income 2014: -$199,9932014Revenue 2015: $353,752Expenses 2015: $545,090Net Income 2015: -$191,3382015Revenue 2016: $409,050Expenses 2016: $631,219Net Income 2016: -$222,1692016Revenue 2017: $410,843Expenses 2017: $622,778Net Income 2017: -$211,9352017Revenue 2018: $458,017Expenses 2018: $663,797Net Income 2018: -$205,7802018Revenue 2019: $597,557Expenses 2019: $659,983Net Income 2019: -$62,4262019Revenue 2020: $493,151Expenses 2020: $650,828Net Income 2020: -$157,6772020Revenue 2021: $435,519Expenses 2021: $601,949Net Income 2021: -$166,4302021Revenue 2022: $548,484Expenses 2022: $651,508Net Income 2022: -$103,0242022Revenue 2023: $1,942,172Expenses 2023: $652,636Net Income 2023: $1,289,5362023Revenue 2024: $713,482Expenses 2024: $750,939Net Income 2024: -$37,4572024

Highlighted filing

2024

Revenue$713,482
Expenses$750,939
Net Income-$37,457

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.70$3.56$2.86$0.71$0.75$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.54$3.52$2.98$1.94$0.65$1.29
2022Detailed filing. Detailed filing data is available for this year.$0.22$3.51$3.29$0.55$0.65$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.22$3.41$3.19$0.44$0.60$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.11$3.24$3.13$0.49$0.65$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.06$3.08$3.02$0.60$0.66$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.07$3.02$2.95$0.46$0.66$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.05$2.82$2.77$0.41$0.62$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.09$2.60$2.51$0.41$0.63$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.11$2.38$2.28$0.35$0.55$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.08$2.19$2.11$0.33$0.53$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$1.99$1.92$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$1.80$1.77$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$1.64$1.59$0.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$1.35$1.29$0.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$713,482
Mission and Program Overview

Mission

Peer support and advocacy for grieving children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$0→ $0
Other Assets Total$536,477$703,228▲ $166,751
Total Assets$536,477$703,228▲ $166,751
Liabilities
Other Liabilities$3,520,894$3,558,352▲ $37,458
Total Liabilities$3,520,894$3,558,352▲ $37,458
Net Assets / Fund Balance
Net Assets With Donor Restrictions$536,477$703,228▲ $166,751
Net Assets Without Donor Restrictions$-3,520,894$-3,558,352▼ $37,458
Total Net Assets Fund Balance$-2,984,417$-2,855,124▲ $129,293
Total Liabilities and Net Assets / Fund Balance$536,477$703,228▲ $166,751

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$27,413$27,413
Other Assets Org$703,228--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,105,095$290,000▲ $104,479-$1,499,574
2022$88,317$1,005,000▲ $11,778-$1,105,095
2021$88,720-▼ $403-$88,317
2020$69,961-▲ $18,759-$88,720
2019$72,567-▼ $915$1,691$69,961
Compensation and Service Providers

Employees

NameTitleOtherTotal
Leslie LawsonTreasurer (start 11/23)$29,946$29,946

Board Members and Trustees

NameTitle
Gayle MattsonPresident & CEO
Victoria OttSecretary/exec. Director
Barbara TobiasTrustee
Ed GoldsteinTrustee
Luann SchererTrustee (end 6/24)
Terri SimpsonFormer Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$713,482
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$713,482
Change in Net Assets
$-37,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$750,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$110,454--$110,454
Office Expenses$13,616--$13,616
Advertising$7,419--$7,419
Travel$7,125--$7,125
All Other Expenses$5,417--$5,417
Fees for Services Other$579--$579
Other Expenses$225--$225
Conferences and Meetings$130--$130
Total Functional Expenses$750,939$0$0$750,939
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Organizations$3,558,352
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Fernside, inc.: a center for grieving children has a single corporate member, hospice of cincinnati, incorporated.

Form 990, Part VI, Section A, Line 7A

Fernside, inc.: a center for grieving children ("fernside") has a single corporate member, hospice of cincinnati, incorporated, who has the ability to elect members to the governing body of fernside.

Form 990, Part VI, Section A, Line 7B

Hospice of cincinnati, incorporated must approve dissolution of fernside, inc.: a center for grieving children ("fernside") and amendments to fernside's bylaws.

Form 990, Part VI, Section B, Line 11B

Members of the board are provided an electronic copy of this form 990 prior to filing. However, for the protection of donor privacy, schedule b - schedule of contributors was removed from the copy provided to the board. Subsequent to presentation to the board, the organization files the return making any non-substantive changes necessary to effect e-filing. Any such non-substantive changes are not submitted to the board.

Form 990, Part VI, Section B, Line 12C

All board members are required to annually disclose certain financial interests and fiduciary relationships. The executive committee and corporate counsel review responses, conduct further investigation (if necessary), and determine when a conflict exists with respect to a certain transaction. If a conflict exists, the transaction is not to be entered into unless alternatives are fully investigated, and in their absence, the board, without the participation of the interested member(s), determines that the transaction is in the best interest of the organization. Plans to manage the conflict during the relationship are implemented. All discussions are appropriately documented. All directors and managers, which include officers and key employees, are required to annually disclose any circumstances, including family and business relationships, that may create a conflict of interest for the organization. These responses are reviewed and acted upon by a conflict of interest committee.

Form 990, Part VI, Section C, Line 19

Fernside, inc.: a center for grieving children's governing documents, conflicts of interest policy and financial statements are available upon request.

Form 990, Part VII, Section A - Average Hours Per Week

The officers and directors for fernside, inc.: a center for grieving children that show at least 60 hours per week, excluding the filing organization's executive director, provide services to trihealth, inc. (a related organization who paid the individuals) and its subsidiaries/affiliates ("trihealth") as an entire system. Hours worked, including their duties as officers and directors of the filing organization, are not tracked on an entity by entity basis, thus the average hours per week disclosed are estimates to show that the time spent by these individuals relate to them fulfilling their duties as full-time, 60 hours-per-week employees of trihealth versus their duties as officers and directors of the filing organization. In addition, the compensation reported on form 990, part vii was paid to these individuals in fulfillment of their duties as employees of trihealth.

Filing and Contact Details

Filer

Filer Name
Fernside Inc a Center for Grieving
EIN
31-1179234
Phone
5135696575
Address
625 EDEN PARK DRIVE 7TH FLOOR, CINCINNATI, OH 45202

Signing Officer

Name
Michael Crofton
Title
VP Finance
Phone
5135696577
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayle Mattson
Formed
1986
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
245

Preparer

Firm
Deloitte Tax Llp
Address
111 MONUMENT CIRCLE SUITE 4200, INDIANAPOLIS, IN 46204-5108
Preparer
Shawna M Jansons
Phone
3174648600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Fernside, inc.: a center for grieving children offers support and advocacy to grieving families who have experienced a death. This is accomplished by peer support for grieving children, teens and adults. The organization also works to increase community awareness of grief issues through community outreach.

Form 990, Part III, Line 4A

Beginning in 1986, fernside, inc.: a center for grieving children ("fernside") offers support and advocacy to grieving families who have experienced a death. This is accomplished by peer support for grieving children, teens and adults. The organization also works to increase community awareness of grief issues through community outreach. All services offered by fernside are provided free of charge. Services include: family program fernside offers groups for children and teens ages 3-18, who are grieving the death of a family member or friend. Parents and guardians also meet in their own support group. During the tax year, 773 individuals benefited from this program provided by fernside. Special collaborations fernside provides grief support for children and adults with special needs in collaborations with schools and other social service agencies. During the tax year, 28 individuals benefited from this program provided by fernside. School program fernside collaborates with elementary schools, junior high and high schools to provide on-site grief support for grieving students. During the tax year, 510 individuals benefited from this program provided by fernside. Camp program fernside's camp program includes an overnight summer camp for children ages 7-12, a weekend retreat for teens ages 13-18 and a weekend retreat for adults. During the tax year, 58 individuals benefited from this program provided by fernside. Phone consultations fernside staff consults with helping professionals, parents/guardians and other community members who have grief-related questions or concerns. During the tax year, 809 individuals benefited from this program provided by fernside. Crisis response fernside provides immediate and long-term support to schools and other organizations following a death. During the tax year, 360 individuals benefited from this program provided by fernside. Community outreach & education fernside provides presentations on a variety of topics related to grief in addition to sharing information about our history and services. During the tax year, 858 individuals benefited from this program provided by fernside. Literature & materials fernside has designed and developed literature and materials for grieving people and helping professionals.

FORM 990, PART XI, LINE 9:

Net increase in temporarily restricted net assets 166,750.

Form 990, Part I, Line 6

During the tax year, fernside, inc.: a center for grieving children ("fernside") was assisted by 245 volunteers who donated approximately 6,270 hours. Volunteers helped through the following services: support group facilitator individuals co-lead a support group in fernside's evening program and camp program. They are responsible for helping to create a caring environment in which group members share their stories, feelings and memories and discuss how to cope with challenges in their lives. Volunteer facilitators are required to attend a 20-hour training program where they learn about grieving children and adults, group process and have the opportunity to hear first hand from experienced volunteers and families who have participated in fernside's program. The training is offered two times each year. Greeter individuals pick up and serve pizza and beverages. Most importantly, they provide a warm welcome to all those attending fernside's grief support groups. Fundraising individuals assist with various events that benefits programming at fernside. Philanthropists in training (pit) crew high school students work to raise awareness for fernside. Other assistance individuals and groups provide clerical support and other assistance with preparation of materials for use in fernside's support groups.

Form 990, Part XII, Line 2C

The financial statements of fernside, inc.: a center for grieving children ("fernside") are audited as part of trihealth, inc. ("trihealth"). Trihealth has a committee that assumes the responsibility for the oversight of the audit of both its and its subsidiaries financial statements as well as the selection of the independent auditor. In addition, fernside's financial statements are audited with bethesda, inc., the parent organization of hospice. Bethesda, inc. Has a committee that assumes the responsibility for the oversight of the audit of both its and its subsidiaries financial statements as well as the selection of the independent auditor. During the tax year, there was not a change in the process of audit oversight and/or selection of an independent auditor by either trihealth or bethesda, inc.

Financial Statement Notes

PART V, LINE 4:

Investment proceeds from endowment funds are used to support the programs of fernside, inc.: a center for grieving children.

PART X, LINE 2:

The financial statements of fernside, inc.: a center for grieving children are audited as part of trihealth and its subsidiaries and affiliates ("trihealth"). Following is the text of the footnote to trihealth's audited combined financial statements that reports its and its subsidiaries and affiliates liability, if applicable, for uncertain tax positions under asc 740-10-25: trihealth completed an analysis of uncertain tax positions and determined that no amounts were required to be recognized in the combined financial statements at june 30, 2024 or 2023. In addition, the financial statements of fernside, inc.: a center for grieving children are audited with bethesda, inc. Following is the text of the footnote to the audited consolidated financial statements of bethesda, inc. ("company") that reports its and its subsidiaries' liability, if applicable, for uncertain tax positions under asc 740-10-25: the company completed an analysis of uncertain tax positions and determined that no amounts were required to be recognized on the consolidated financial statements at june 30, 2024 or 2023.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER (START 11/23)
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION: ENDOWMENT DATE: 03/23/23 AMOUNT: 1300000.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS:
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM RELATED ORGANIZATIONS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ORGANIZATIONS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT PROCEEDS FROM ENDOWMENT FUNDS ARE USED TO SUPPORT THE PROGRAMS OF FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS OF FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN ARE AUDITED AS PART OF TRIHEALTH AND ITS SUBSIDIARIES AND AFFILIATES ("TRIHEALTH"). FOLLOWING IS THE TEXT OF THE FOOTNOTE TO TRIHEALTH'S AUDITED COMBINED FINANCIAL STATEMENTS THAT REPORTS ITS AND ITS SUBSIDIARIES AND AFFILIATES LIABILITY, IF APPLICABLE, FOR UNCERTAIN TAX POSITIONS UNDER ASC 740-10-25: TRIHEALTH COMPLETED AN ANALYSIS OF UNCERTAIN TAX POSITIONS AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS AT JUNE 30, 2024 OR 2023. IN ADDITION, THE FINANCIAL STATEMENTS OF FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN ARE AUDITED WITH BETHESDA, INC. FOLLOWING IS THE TEXT OF THE FOOTNOTE TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF BETHESDA, INC. ("COMPANY") THAT REPORTS ITS AND ITS SUBSIDIARIES' LIABILITY, IF APPLICABLE, FOR UNCERTAIN TAX POSITIONS UNDER ASC 740-10-25: THE COMPANY COMPLETED AN ANALYSIS OF UNCERTAIN TAX POSITIONS AND DETERMINED THAT NO AMOUNTS WERE REQUIRED TO BE RECOGNIZED ON THE CONSOLIDATED FINANCIAL STATEMENTS AT JUNE 30, 2024 OR 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0703228
IRS990ScheduleD/TotalLiabilityAmt03558352
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GAYLE MATTSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1VICTORIA OTT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2TERRI SIMPSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY/EXEC. DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2FORMER OFFICER
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ELIGIBLE EXECUTIVES (GENERALLY VICE PRESIDENTS AND ABOVE) PARTICIPATE IN A PROGRAM THAT PROVIDES FOR SUPPLEMENTAL RETIREMENT BENEFITS. THE PAYMENT OF BENEFITS UNDER THE PROGRAM, IF ANY, IS ENTIRELY DEPENDENT UPON THE FACTS AND CIRCUMSTANCES UNDER WHICH THE EXECUTIVE TERMINATES EMPLOYMENT WITH THE ORGANIZATION. BENEFITS UNDER THE PROGRAM ARE UNFUNDED AND NON-VESTED. DUE TO THE SUBSTANTIAL RISK OF FORFEITURE PROVISION, THERE IS NO GUARANTEE THAT THESE EXECUTIVES WILL EVER RECEIVE ANY BENEFIT UNDER THE PROGRAM. ANY AMOUNT ULTIMATELY PAID UNDER THE PROGRAM TO THE EXECUTIVE IS REPORTED AS COMPENSATION ON FORM 990, SCHEDULE J, PART II, COLUMN B IN THE YEAR PAID. THERE WERE NO DISTRIBUTIONS FROM A SUPPLEMENTAL NON-QUALIFIED DEFERRED COMPENSATION PLAN DURING THE 2023 CALENDAR YEAR.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1TRIHEALTH, INC., A RELATED ORGANIZATION OF FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN, USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2THE REPORTABLE INDIVIDUALS OF FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN ARE PAID BY TRIHEALTH, INC., A RELATED ORGANIZATION, RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN INTERNAL REVENUE CODE SECTION 501(C)(3). TRIHEALTH, INC. HAS A STANDARD EMPLOYEE SEVERANCE PACKAGE. GENERAL SEVERANCE PAY IS BASED ON LENGTH OF SERVICE. IN ADDITION, NOTICE PAY, IF APPLICABLE UNDER TRIHEALTH, INC. POLICY, MAY BE ADDED TO THE SEVERANCE PACKAGE AND THE AMOUNT OF NOTICE PAY WILL BE DETERMINED BY HUMAN RESOURCES IN ACCORDANCE WITH TRIHEALTH, INC. POLICY. PAYMENTS OF SEVERANCE ARE CONDITIONED UPON SIGNING A SEPARATION AND RELEASE AGREEMENT. NO REPORTABLE INDIVIDUALS RECEIVED SEVERANCE PAYMENTS FROM TRIHEALTH, INC. DURING THE 2023 CALENDAR YEAR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 4B
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 3:
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 4A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN OFFERS SUPPORT AND ADVOCACY TO GRIEVING FAMILIES WHO HAVE EXPERIENCED A DEATH. THIS IS ACCOMPLISHED BY PEER SUPPORT FOR GRIEVING CHILDREN, TEENS AND ADULTS. THE ORGANIZATION ALSO WORKS TO INCREASE COMMUNITY AWARENESS OF GRIEF ISSUES THROUGH COMMUNITY OUTREACH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BEGINNING IN 1986, FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN ("FERNSIDE") OFFERS SUPPORT AND ADVOCACY TO GRIEVING FAMILIES WHO HAVE EXPERIENCED A DEATH. THIS IS ACCOMPLISHED BY PEER SUPPORT FOR GRIEVING CHILDREN, TEENS AND ADULTS. THE ORGANIZATION ALSO WORKS TO INCREASE COMMUNITY AWARENESS OF GRIEF ISSUES THROUGH COMMUNITY OUTREACH. ALL SERVICES OFFERED BY FERNSIDE ARE PROVIDED FREE OF CHARGE. SERVICES INCLUDE: FAMILY PROGRAM FERNSIDE OFFERS GROUPS FOR CHILDREN AND TEENS AGES 3-18, WHO ARE GRIEVING THE DEATH OF A FAMILY MEMBER OR FRIEND. PARENTS AND GUARDIANS ALSO MEET IN THEIR OWN SUPPORT GROUP. DURING THE TAX YEAR, 773 INDIVIDUALS BENEFITED FROM THIS PROGRAM PROVIDED BY FERNSIDE. SPECIAL COLLABORATIONS FERNSIDE PROVIDES GRIEF SUPPORT FOR CHILDREN AND ADULTS WITH SPECIAL NEEDS IN COLLABORATIONS WITH SCHOOLS AND OTHER SOCIAL SERVICE AGENCIES. DURING THE TAX YEAR, 28 INDIVIDUALS BENEFITED FROM THIS PROGRAM PROVIDED BY FERNSIDE. SCHOOL PROGRAM FERNSIDE COLLABORATES WITH ELEMENTARY SCHOOLS, JUNIOR HIGH AND HIGH SCHOOLS TO PROVIDE ON-SITE GRIEF SUPPORT FOR GRIEVING STUDENTS. DURING THE TAX YEAR, 510 INDIVIDUALS BENEFITED FROM THIS PROGRAM PROVIDED BY FERNSIDE. CAMP PROGRAM FERNSIDE'S CAMP PROGRAM INCLUDES AN OVERNIGHT SUMMER CAMP FOR CHILDREN AGES 7-12, A WEEKEND RETREAT FOR TEENS AGES 13-18 AND A WEEKEND RETREAT FOR ADULTS. DURING THE TAX YEAR, 58 INDIVIDUALS BENEFITED FROM THIS PROGRAM PROVIDED BY FERNSIDE. PHONE CONSULTATIONS FERNSIDE STAFF CONSULTS WITH HELPING PROFESSIONALS, PARENTS/GUARDIANS AND OTHER COMMUNITY MEMBERS WHO HAVE GRIEF-RELATED QUESTIONS OR CONCERNS. DURING THE TAX YEAR, 809 INDIVIDUALS BENEFITED FROM THIS PROGRAM PROVIDED BY FERNSIDE. CRISIS RESPONSE FERNSIDE PROVIDES IMMEDIATE AND LONG-TERM SUPPORT TO SCHOOLS AND OTHER ORGANIZATIONS FOLLOWING A DEATH. DURING THE TAX YEAR, 360 INDIVIDUALS BENEFITED FROM THIS PROGRAM PROVIDED BY FERNSIDE. COMMUNITY OUTREACH & EDUCATION FERNSIDE PROVIDES PRESENTATIONS ON A VARIETY OF TOPICS RELATED TO GRIEF IN ADDITION TO SHARING INFORMATION ABOUT OUR HISTORY AND SERVICES. DURING THE TAX YEAR, 858 INDIVIDUALS BENEFITED FROM THIS PROGRAM PROVIDED BY FERNSIDE. LITERATURE & MATERIALS FERNSIDE HAS DESIGNED AND DEVELOPED LITERATURE AND MATERIALS FOR GRIEVING PEOPLE AND HELPING PROFESSIONALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN HAS A SINGLE CORPORATE MEMBER, HOSPICE OF CINCINNATI, INCORPORATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN ("FERNSIDE") HAS A SINGLE CORPORATE MEMBER, HOSPICE OF CINCINNATI, INCORPORATED, WHO HAS THE ABILITY TO ELECT MEMBERS TO THE GOVERNING BODY OF FERNSIDE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HOSPICE OF CINCINNATI, INCORPORATED MUST APPROVE DISSOLUTION OF FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN ("FERNSIDE") AND AMENDMENTS TO FERNSIDE'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS OF THE BOARD ARE PROVIDED AN ELECTRONIC COPY OF THIS FORM 990 PRIOR TO FILING. HOWEVER, FOR THE PROTECTION OF DONOR PRIVACY, SCHEDULE B - SCHEDULE OF CONTRIBUTORS WAS REMOVED FROM THE COPY PROVIDED TO THE BOARD. SUBSEQUENT TO PRESENTATION TO THE BOARD, THE ORGANIZATION FILES THE RETURN MAKING ANY NON-SUBSTANTIVE CHANGES NECESSARY TO EFFECT E-FILING. ANY SUCH NON-SUBSTANTIVE CHANGES ARE NOT SUBMITTED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL BOARD MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE CERTAIN FINANCIAL INTERESTS AND FIDUCIARY RELATIONSHIPS. THE EXECUTIVE COMMITTEE AND CORPORATE COUNSEL REVIEW RESPONSES, CONDUCT FURTHER INVESTIGATION (IF NECESSARY), AND DETERMINE WHEN A CONFLICT EXISTS WITH RESPECT TO A CERTAIN TRANSACTION. IF A CONFLICT EXISTS, THE TRANSACTION IS NOT TO BE ENTERED INTO UNLESS ALTERNATIVES ARE FULLY INVESTIGATED, AND IN THEIR ABSENCE, THE BOARD, WITHOUT THE PARTICIPATION OF THE INTERESTED MEMBER(S), DETERMINES THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. PLANS TO MANAGE THE CONFLICT DURING THE RELATIONSHIP ARE IMPLEMENTED. ALL DISCUSSIONS ARE APPROPRIATELY DOCUMENTED. ALL DIRECTORS AND MANAGERS, WHICH INCLUDE OFFICERS AND KEY EMPLOYEES, ARE REQUIRED TO ANNUALLY DISCLOSE ANY CIRCUMSTANCES, INCLUDING FAMILY AND BUSINESS RELATIONSHIPS, THAT MAY CREATE A CONFLICT OF INTEREST FOR THE ORGANIZATION. THESE RESPONSES ARE REVIEWED AND ACTED UPON BY A CONFLICT OF INTEREST COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NET INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 166,750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DURING THE TAX YEAR, FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN ("FERNSIDE") WAS ASSISTED BY 245 VOLUNTEERS WHO DONATED APPROXIMATELY 6,270 HOURS. VOLUNTEERS HELPED THROUGH THE FOLLOWING SERVICES: SUPPORT GROUP FACILITATOR INDIVIDUALS CO-LEAD A SUPPORT GROUP IN FERNSIDE'S EVENING PROGRAM AND CAMP PROGRAM. THEY ARE RESPONSIBLE FOR HELPING TO CREATE A CARING ENVIRONMENT IN WHICH GROUP MEMBERS SHARE THEIR STORIES, FEELINGS AND MEMORIES AND DISCUSS HOW TO COPE WITH CHALLENGES IN THEIR LIVES. VOLUNTEER FACILITATORS ARE REQUIRED TO ATTEND A 20-HOUR TRAINING PROGRAM WHERE THEY LEARN ABOUT GRIEVING CHILDREN AND ADULTS, GROUP PROCESS AND HAVE THE OPPORTUNITY TO HEAR FIRST HAND FROM EXPERIENCED VOLUNTEERS AND FAMILIES WHO HAVE PARTICIPATED IN FERNSIDE'S PROGRAM. THE TRAINING IS OFFERED TWO TIMES EACH YEAR. GREETER INDIVIDUALS PICK UP AND SERVE PIZZA AND BEVERAGES. MOST IMPORTANTLY, THEY PROVIDE A WARM WELCOME TO ALL THOSE ATTENDING FERNSIDE'S GRIEF SUPPORT GROUPS. FUNDRAISING INDIVIDUALS ASSIST WITH VARIOUS EVENTS THAT BENEFITS PROGRAMMING AT FERNSIDE. PHILANTHROPISTS IN TRAINING (PIT) CREW HIGH SCHOOL STUDENTS WORK TO RAISE AWARENESS FOR FERNSIDE. OTHER ASSISTANCE INDIVIDUALS AND GROUPS PROVIDE CLERICAL SUPPORT AND OTHER ASSISTANCE WITH PREPARATION OF MATERIALS FOR USE IN FERNSIDE'S SUPPORT GROUPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THE OFFICERS AND DIRECTORS FOR FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN THAT SHOW AT LEAST 60 HOURS PER WEEK, EXCLUDING THE FILING ORGANIZATION'S EXECUTIVE DIRECTOR, PROVIDE SERVICES TO TRIHEALTH, INC. (A RELATED ORGANIZATION WHO PAID THE INDIVIDUALS) AND ITS SUBSIDIARIES/AFFILIATES ("TRIHEALTH") AS AN ENTIRE SYSTEM. HOURS WORKED, INCLUDING THEIR DUTIES AS OFFICERS AND DIRECTORS OF THE FILING ORGANIZATION, ARE NOT TRACKED ON AN ENTITY BY ENTITY BASIS, THUS THE AVERAGE HOURS PER WEEK DISCLOSED ARE ESTIMATES TO SHOW THAT THE TIME SPENT BY THESE INDIVIDUALS RELATE TO THEM FULFILLING THEIR DUTIES AS FULL-TIME, 60 HOURS-PER-WEEK EMPLOYEES OF TRIHEALTH VERSUS THEIR DUTIES AS OFFICERS AND DIRECTORS OF THE FILING ORGANIZATION. IN ADDITION, THE COMPENSATION REPORTED ON FORM 990, PART VII WAS PAID TO THESE INDIVIDUALS IN FULFILLMENT OF THEIR DUTIES AS EMPLOYEES OF TRIHEALTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11THE FINANCIAL STATEMENTS OF FERNSIDE, INC.: A CENTER FOR GRIEVING CHILDREN ("FERNSIDE") ARE AUDITED AS PART OF TRIHEALTH, INC. ("TRIHEALTH"). TRIHEALTH HAS A COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF BOTH ITS AND ITS SUBSIDIARIES FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF THE INDEPENDENT AUDITOR. IN ADDITION, FERNSIDE'S FINANCIAL STATEMENTS ARE AUDITED WITH BETHESDA, INC., THE PARENT ORGANIZATION OF HOSPICE. BETHESDA, INC. HAS A COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF BOTH ITS AND ITS SUBSIDIARIES FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF THE INDEPENDENT AUDITOR. DURING THE TAX YEAR, THERE WAS NOT A CHANGE IN THE PROCESS OF AUDIT OVERSIGHT AND/OR SELECTION OF AN INDEPENDENT AUDITOR BY EITHER TRIHEALTH OR BETHESDA, INC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART VII, SECTION A - AVERAGE HOURS PER WEEK
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART XII, LINE 2C
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