Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
La Rabida Children'S Foundation
EIN 36-3240477 • 501(c)3 • Chicago, IL
Profile
The purposes are to foster, promote, support, develop, encourage and maintain, the construction, building, remodeling, support, and other legitimate purposes or functions of La Rabida Children's Hospital and any Section 501(c)(3) organizations controlled or supported by La Rabida or in the La Rabida community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $33,902,794 (-100%) from 2021
Liabilities
Down$0
Down $2,985,510 (-100%) from 2021
Net Assets
Down$0
Down $30,917,284 (-100%) from 2021
Revenue
Down$319,352
Down $2,049,007 (-87%) from 2021
Expenses
Down$53,587
Down $1,184,425 (-96%) from 2021
Net Income
Down$265,765
Down $864,582 (-76%) from 2021
Trend Graphs
Filings
Most recent year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $319,352
- Expenses
- $53,587
- Net income
- $265,765
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Aug 9, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $319,352
Mission and Program Overview
Mission
The purposes are to foster, promote, support, develop, encourage and maintain, the construction, building, remodeling, support, and other legitimate purposes or functions of La Rabida Children's Hospital and any Section 501(c)(3) organizations controlled or supported by La Rabida or in the La Rabida community.
Support capital needs of La Rabida Children's Hospital ("Hospital").
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $33,517,172 | $0 | ▼ $33,517,172 |
| Savings and Temporary Cash Investments | $326,129 | $0 | ▼ $326,129 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $33,902,794 | $0 | ▼ $33,902,794 |
| Other Assets Total | $59,493 | $0 | ▼ $59,493 |
| Liabilities | |||
| Other Liabilities | $2,966,500 | $0 | ▼ $2,966,500 |
| Accounts Payable and Accrued Expenses | $19,010 | $0 | ▼ $19,010 |
| Total Liabilities | $2,985,510 | $0 | ▼ $2,985,510 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $30,547,950 | $0 | ▼ $30,547,950 |
| Net Assets Without Donor Restrictions | $369,334 | $0 | ▼ $369,334 |
| Total Net Assets Fund Balance | $30,917,284 | $0 | ▼ $30,917,284 |
| Total Liabilities and Net Assets / Fund Balance | $33,902,794 | $0 | ▼ $33,902,794 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Richard C Carr | Chairman |
| Charles K Bobrinskoy | President |
| David J Copeland | Vice President |
| Fred Walz | Director |
| Jeff Cox | Director |
| Johara Farhadieh | Director |
| Mark D Renfree | Asst. Treasurer/Asst. Secretary |
| Jennifer J Goldfaden | Secretary |
| Richard Rodgers | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $319,352
- Other Revenue
- $0
- Change in Net Assets
- $265,765
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $53,587 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Service Investment Mgmnt Fees | - | $53,587 | - | $53,587 |
| Total Functional Expenses | $0 | $53,587 | $0 | $53,587 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 2
“Mark Renfree is employed by La Rabida Children's Hospital as Chief Financial Officer. Two of the Board members of the Foundation are in common with the Hospital.”
Form 990, Part VI, Section A, line 4
“The organization dissolved on July 15, 2022.”
Form 990, Part VI, Section B, line 11B
“The federal Form 990 and appurtenant schedules are prepared by an outside accounting firm. They are subsequently reviewed by the La Rabida Children's Foundation directors and officers prior to filing.”
Form 990, Part VI, Section B, line 12C
“Annually, all directors, principal officers, and members of committees with governing board delegated powers are required to complete a conflict of interest document in accordance with the Foundation's policy. The disclosures are reviewed for potential conflicts. Potential conflicts are investigated and after the director or officer has disclosed material facts and answered questions, the board or committee will determine the necessary action such as recusing the director or officer from decision-making regarding the transaction.”
Form 990, Part VI, Section B, line 15
“La Rabida Children's Foundation has no employees; however, one of its officers is compensated by a related organization. The related organization's Compensation Committee of the Board of Trustees, as needed, engages external compensation consultants to advise it on competitive pay rates for the officers of the Hospital. The Compensation Committee is composed of non-employee independent members. Discussion is held by the committee and a recommendation is presented to the Executive Committee of the Board of Trustees for approval. All compensation discussions and work performed is documented contemporaneously in the Board minutes.”
Form 990, Part VI, Section C, line 19
“The Foundation does not make it's governing documents or conflict of interest policy available to the public. Financial Statements are available on the Illinois Attorney General's website.”
Filing and Contact Details
Filer
- Filer Name
- La Rabida Children's Foundation
- EIN
- 36-3240477
- Phone
- 7732565925
- Address
- 6501 S Promontory Drive, Chicago, IL 60649
Signing Officer
- Name
- Fred Walz
- Title
- Director
- Phone
- 7732565925
- Signed
- 2023-08-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Richard C Carr
- Formed
- 1983
- Legal Domicile
- Il
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 0
- Volunteers
- 8
Preparer
- Firm
- Rsm US Llp
- Address
- 30 South Wacker Dr Suite 3300, Chicago, IL 60606-3392
- Preparer
- Rebekuh Eley
- Phone
- 3126343400
Supplemental Narrative
Additional Explanations
Form 990, Part III, line 3
“The organization dissolved July 15, 2022. All remaining net assets were transferred to La Rabida Children's Hospital.”
Form 990, Part XI, line 9:
“Asset transfer to La Rabida Children's Hospital -29,572,500. Liabilities repaid to La Rabida Children's Hospital 2,985,510.”
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | La Rabida Children's Hospital (Hospital) has a significant voice in the La Rabida Children's Foundation's (Foundation) investment policies as a result of the common membership of two Board members and the Hospital's Chief Financial Officer serving as an officer on the Foundation's Board of Directors. The Foundation's Board of Director's direct the investment strategy and activities of the Foundation. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | Responsiveness Test La Rabida Children's Hospital (Hospital) has an adequate relationship with La Rabida Children's Foundation (Foundation) through the appointment of two Hospital Board members to the Foundation's Board of the Directors, one of which who is an officer for the Foundation's Board. The Hospital's Chief Financial Officer is also an officer of the Foundation's Board, but not a voting member. Additionally, the officers of the Hospital maintain a close and continuous working relationship with the officers of the Foundation. Attentiveness Test La Rabida Children's Hospital (Hospital) is attentive to the operations of La Rabida Children's Foundation (Foundation) as a result of the Foundation long-term continuing support and funding of the Hospital's annual capital expenditures. The Hospital relies on the annual receipt of distributed funds from the Foundation to fund the purchase of operating equipment, medical equipment, capital improvements and other depreciable asset purchases during the fiscal year. The Hospital is very dependent of the Foundation's funding in order to maintain a safe, efficient and current operating facility. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | The organization dissolved July 15, 2022. All remaining net assets were transferred to La Rabida Children's Hospital. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Part IV, Section D, Line 3: |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Part V, Section D, Line 8: |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | Part V, Section D, Line 6: |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Mark D Renfree |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Asst. Treasurer/Asst. Secretary |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | La Rabida Children's Foundation has no employees; however, one of its officers is compensated by a related organization. The related organization's Compensation Committee of the Board of Trustees, as needed, engages external compensation consultants to advise it on competitive pay rates for the officers of the Hospital. The Compensation Committee is composed of non-employee independent members. Discussion is held by the committee and a recommendation is presented to the Executive Committee of the Board of Trustees for approval. All compensation discussions and work performed is documented contemporaneously in the Board minutes. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 3 |
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| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | Investments |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | La Rabida Children's Hospital |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2022-06-08 |
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