2025-11-13T07:43:52-06:00 2024-12-31 331498605 PLANTE & MORAN PLLC 250 S HIGH ST SUITE 100 COLUMBUS OH 43215 990 2024-01-01 030317160 CHILD DIMENSIONS INSURANCE COMPANY CHIL 3305438171 1 PERKINS SQUARE AKRON OH 44308 GORDON T EDWARDS TREASURER 3305438171 2025-11-12 1 1 AMY CIMINELLO P00796388 6148493000 2025-11-12 2024 2025-03-06 01:10:19Z CHRISTOPHER GESSNER 1 PERKINS SQUARE AKRON OH 44308 13121675 0 X N/A X 1988 VT TRANSACTS BUSINESS AS A CAPTIVE INSURANCE COMPANY. 8 1 0 0 0 0 0 0 3860199 4374057 9998129 2435909 0 0 13858328 6809966 0 0 0 0 0 0 0 0 0 152488 14126670 152488 14126670 13705840 -7316704 41641644 37404322 21266040 25117253 20375604 12287069 X CHILD DIMENSIONS INSURANCE COMPANY (CDIC) TRANSACTS BUSINESS AS A CAPTIVE INSURANCE COMPANY. CDIC PROVIDES PROFESSIONAL, GENERAL AND EXCESS LIABILITY COVERAGE TO CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON AND ITS SUBSIDIARIES AS WELL AS A PORTION OF THE STOP LOSS COVERAGE FOR AKRON CHILDREN'S HEALTH COLLABORATIVE. 0 0 13935529 0 4374057 CHILD DIMENSIONS INSURANCE COMPANY IS A PURE CAPTIVE INSURANCE COMPANY PROVIDING PROFESSIONAL LIABILITY (MEDICAL MALPRACTICE), GENERAL, AND EXCESS LIABILITY INSURANCE TO CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON AND ITS SUBSIDIARIES AS WELL AS A PORTION OF THE STOP LOSS COVERAGE FOR AKRON CHILDREN'S HEALTH COLLABORATIVE. 13935529 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 1 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X GORDON T EDWARDS 3305431000 1 PERKINS SQUARE AKRON OH 44308 LISA AURILIO DIRECTOR/CHIEF OPERATING OFFICER 1.00 49.00 X 0 1055002 38023 CHRISTOPHER GESSNER PRESIDENT/CHIEF EXECUTIVE OFFICER 0.20 49.80 X X 0 1475726 315582 TARUN BHALLA MD DIRECTOR/CHIEF OF ANESTHESIOLOGY 1.00 49.00 X 0 792001 55811 ROBERT MCGREGOR MD DIRECTOR/CHIEF MEDICAL OFFICER - PART YEAR 1.00 49.00 X 0 767148 31726 ALICIA LAMANCUSA TREASURER/VP FINANCE 2.00 48.00 X X 0 427340 46170 MICHAEL BIGHAM MD DIRECTOR/CHIEF QUALITY OFFICER 2.00 48.00 X X 0 777688 57785 RUSSELL YOUNG SECRETARY 2.00 0.00 X X 0 0 0 COURTNEY DOHERTY DIRECTOR - PART YEAR 1.00 0.00 X 0 0 0 GORDON EDWARDS DIRECTOR/CHIEF FINANCIAL OFFICER 1.00 49.00 X 0 884190 79021 KARA WILLIAMS VP CLAIMS/ASSOCIATE GENERAL COUNSEL 2.00 48.00 X X 0 201429 29917 SHAWN LYDEN DIRECTOR/CHIEF STRATEGY OFFICER - PART YEAR 1.00 49.00 X X 0 1571036 122165 0 7951560 776200 0 0 1 0 0 PREMIUMS EARNED 900099 4374057 4374057 4374057 1148746 1148746 7598872 6311709 1287163 1287163 1287163 6809966 4374057 0 2435909 85035 85035 15621 15621 29705 29705 12280 12280 58762 57200 1562 28244 28244 13878329 13878329 STATE TAXES 18694 18694 14126670 13935529 191141 0 235884 2008174 4920453 5482879 196713 35922881 30278982 41641644 37404322 304769 382306 20961271 24734947 21266040 25117253 X 100000 100000 1600000 1600000 18675604 10587069 20375604 12287069 41641644 37404322 X -7316704 -683394 -88437 X X 0 1 X 1 0 X X 1 CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON 340714357 3 1 88437 0 1 88437 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 1 CHILD DIMENSIONS INSURANCE COMPANY (CDIC), THE FILING ORGANIZATION, IS ORGANIZED AND OPERATED FOR THE EXCLUSIVE BENEFIT OF CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON (CHMCA) AS STATED IN ITS GOVERNING DOCUMENTS. 0 RESERVE FOR PROFESSIONAL AND GENERAL LIABILITIES 24648350 PAYABLE TO PARENT 86597 24734947 6114292 -683394 -683394 6797686 12280 12280 6809966 14114390 0 14114390 12280 12280 14126670 X 1 1 1 1 0 0 1 0 1 0 0 CHRISTOPHER GESSNER PRESIDENT/CHIEF EXECUTIVE OFFICER 0 1000002 0 472501 0 3223 0 279014 0 36568 0 1791308 0 0 SHAWN LYDEN DIRECTOR/CHIEF STRATEGY OFFICER - PA 0 454034 0 144491 0 972511 0 102877 0 19288 0 1693201 0 670742 LISA AURILIO DIRECTOR/CHIEF OPERATING OFFICER 0 672358 0 185094 0 197550 0 24150 0 13873 0 1093025 0 175998 GORDON EDWARDS DIRECTOR/CHIEF FINANCIAL OFFICER 0 656011 0 206644 0 21535 0 43825 0 35196 0 963211 0 0 TARUN BHALLA MD DIRECTOR/CHIEF OF ANESTHESIOLOGY 0 700016 0 0 0 91985 0 20700 0 35111 0 847812 0 0 MICHAEL BIGHAM MD DIRECTOR/CHIEF QUALITY OFFICER 0 464100 0 127764 0 185824 0 24150 0 33635 0 835473 0 150735 ROBERT MCGREGOR MD DIRECTOR/CHIEF MEDICAL OFFICER - PAR 0 550014 0 173255 0 43879 0 6900 0 24826 0 798874 0 0 ALICIA LAMANCUSA TREASURER/VP FINANCE 0 350218 0 72430 0 4692 0 24150 0 22020 0 473510 0 0 KARA WILLIAMS VP CLAIMS/ASSOCIATE GENERAL COUNSEL 0 208732 0 0 0 -7303 0 10446 0 19471 0 231346 0 0 PART I, LINE 1A AN UPGRADE TO THE NEXT AVAILABLE CLASS, E.G., BUSINESS CLASS, MAY BE PERMITTED WHEN THE FLIGHT IS OUTSIDE THE CONTINENTAL UNITED STATES OR THE FLIGHT DURATION IS IN EXCESS OF FIVE HOURS; OR AN UPGRADE TO THE NEXT AVAILABLE CLASS MAY BE PERMITTED WHEN AN OVERNIGHT ACCOMMODATION CAN BE AVOIDED. PART I, LINE 3 CHILD DIMENSIONS INSURANCE COMPANY RELIES ON ITS MEMBER, CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON (CHMCA), TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION. CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON'S EXECUTIVE TOTAL COMPENSATION PROGRAM IS ULTIMATELY GOVERNED BY THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS. AN INDEPENDENT SALARY SURVEY WAS LAST COMPLETED IN 2024. PART I, LINES 4A-B SHAWN LYDEN RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $207,414. THE FOLLOWING INDIVIDUALS BECAME PARTICIPANTS IN SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS DURING 2018, WHEREBY THEY BECOME VESTED PER THE TERMS OF THEIR EMPLOYMENT AGREEMENT. CHMCA IS ACCRUING FOR THE BENEFIT THAT WILL OCCUR, THEREFORE THESE AMOUNTS ARE INCLUDED IN THEIR DEFERRED COMPENSATION. DISTRIBUTIONS WERE MADE IN 2024 IN THE FOLLOWING AMOUNTS: ROBERT MCGREGOR M.D. - $0 CHRISTOPHER GESSNER - $0 SHAWN LYDEN - $670,742 MICHAEL BIGHAM M.D. - $150,735 LISA AURILIO - $175,998 CHMCA HAS A SUPPLEMENTAL NONQUALIFIED PLAN OPEN TO SELECTED EMPLOYEES WHEN WAGES EXCEED THE MAXIMUM THRESHOLD FOR THE QUALIFIED RETIREMENT PLANS. THE AMOUNTS ARE CALCULATED IN THE FOLLOWING YEAR OF EARNINGS AND EITHER PAID TO THE EMPLOYEE IF THEY ARE VESTED AS TAXABLE INCOME OR PUT INTO THE PLAN UNTIL VESTED AND THEN PAID. PART I, LINE 5 CHILD DIMENSIONS INSURANCE COMPANY RELIED ON THE RELATED ORGANIZATION, CHMCA, TO ESTABLISH THE BONUSES OF THE TOP MANAGEMENT OFFICIALS. CHMCA DOES HAVE CONTRACTS WITH CERTAIN PHYSICIANS THAT EARN BONUSES BASED ON WORK RELATIVE VALUE UNITS (WRVU'S). PHYSICIANS WORK RVU: THE RELATIVE LEVEL OF TIME, SKILL, TRAINING, AND INTENSITY TO PROVIDE A GIVEN SERVICE. EACH CURRENT PROCEDURAL TERMINOLOGY (CPT) CODE IS TARGETED FOR REVIEW AT LEAST EVERY FIVE YEARS TO DETERMINE THE WORK RVU FOR A PARTICULAR SERVICE. A CODE WITH A HIGHER RVU WORK TAKES MORE TIME, MORE INTENSITY OR SOME COMBINATION OF THE TWO. PART I, LINE 6 CHILD DIMENSIONS INSURANCE COMPANY RELIED ON THE RELATED ORGANIZATION, CHMCA, TO ESTABLISH THE BONUSES OF THE TOP MANAGEMENT OFFICIALS. CHMCA BASES A PORTION OF BONUSES ON THE NET EARNINGS OF CHMCA. FORM 990, PART VI, SECTION A, LINE 6 CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON IS THE SOLE STOCKHOLDER OF CHILD DIMENSIONS INSURANCE COMPANY. FORM 990, PART VI, SECTION A, LINE 7A CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON IS THE SOLE STOCKHOLDER OF CHILD DIMENSIONS INSURANCE COMPANY AND ITS GOVERNING BODY HAS THE RIGHT TO ELECT OR APPOINT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE ENTERPRISE RISK AND COMPLIANCE COMMITTEE OF CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON (MEMBER) FOR REVIEW AND DISCUSSION PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE. THE ENTERPRISE RISK AND COMPLIANCE COMMITTEE IS A COMMITTEE OF THE BOARD OF DIRECTORS AND EMPOWERED TO COMPLETE THE REVIEW ON BEHALF OF THE BOARD OF DIRECTORS. A FULL COPY OF THE 990 IS PROVIDED TO ALL CDIC BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE POLICY OF CDIC TO FOLLOW THE POLICIES OF CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON (CHMCA). ALL OFFICERS, DIRECTORS, AND EMPLOYEES DISCLOSE REAL OR APPARENT CONFLICTS OF INTEREST AS A CONDITION OF BOARD MEMBERSHIP WITH CDIC. SINCE CDIC HAS NO EMPLOYEES, ONLY OFFICERS AND DIRECTORS DISCLOSE, IN WRITING, ON AN ANNUAL BASIS, A LIST OF ALL BUSINESSES OR OTHER ORGANIZATIONS IN WHICH HE/SHE (OR AN IMMEDIATE FAMILY MEMBER) IS AN OFFICER, MEMBER, OWNER, SHAREHOLDER, TRUSTEE OR EMPLOYEE FOR WHICH HE/SHE ACTS AS AN AGENT OR MIGHT REASONABLY IN THE NEAR FUTURE ENTER INTO A RELATIONSHIP OR TRANSACTION IN WHICH HE/SHE COULD HAVE A DUALITY OF INTEREST. IF A SITUATION ARISES IN WHICH THERE IS A DUALITY OF INTEREST AND AS SUCH, POTENTIAL FOR A CONFLICT OF INTEREST, IT IS THE PRIMARY RESPONSIBILITY OF SUCH INDIVIDUAL DIRECTLY INVOLVED TO MAKE IMMEDIATE AND COMPLETE DISCLOSURE TO THE APPROPRIATE SUPERVISOR. THE CHIEF HUMAN RESOURCES OFFICER SHALL REVIEW ALL DISCLOSURE STATEMENTS AND FORWARD THOSE WITH RECOMMENDATIONS TO THE CHIEF LEGAL OFFICER. THE CHIEF LEGAL OFFICER REFERS SELECTED ISSUES OR MATTERS FOR CONSULTATION TO THE ENTERPRISE RISK AND COMPLIANCE COMMITTEE OF THE BOARD. ANNUALLY, ALL DIRECTORS AND OFFICERS OF CDIC MUST DISCLOSE THIER CONFLICTS ON THE CONFLICT OF INTEREST/DUAL INTEREST DISCLOSURE STATEMENT IN ACCORDANCE WITH THE EMPLOYEE CONFLICT OF INTEREST POLICY WHICH APPLIES TO ALL EMPLOYEES OF CHMCA. FORM 990, PART VI, SECTION B, LINE 15 CDIC RELIES ON THE RELATED ORGANIZATION, CHILDREN'S HOSPITAL MEDICAL CENTER OF AKRON, TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND CONSOLIDATED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER TO RELATED PARTY -88,437. PART XII, LINE 2C: CDIC THROUGH ITS PARENT COMPANY CHILDREN'S HOSPITAL CENTER OF AKRON HAS AN ENTERPRISE RISK AND COMPLIANCE COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. CHILDREN'S HOSPITAL MED CENTER OF AKRON 1 PERKINS SQUARE AKRON OH 44308 340714357 HOSPITAL OH 501(C)(3) LINE 3 N/A 0 AKRON CHILDREN'S HOSPITAL FOUNDATION 1 PERKINS SQUARE AKRON OH 44308 237114013 FOUNDATION OH 501(C)(3) LINE 7 CHILDREN'S HOSPITAL MED CENTER OF AKRON 1 AKRON CHILDREN'S HEALTH COLLABORATIVE 1 PERKINS SQUARE AKRON OH 44308 870853487 ACCOUNTABLE CARE ORGANIZATION OH 501(C)(4) CHILDREN'S HOSPITAL MED CENTER OF AKRON 1 GAMUT QUALITY IMPROVEMENT COLLABORATIVE LLC 68 RAVENNA STREET 463 HUDSON OH 44236 871832345 CONTRACT MANAGEMENT OH N/A 0 0 GALLIARD BROAD MARKET CORE FUND 1415 VANTAGE PARK DRIVE 3RD FLOOR CHARLOTTE NC 28203 932232944 INVESTMENTS NC N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0