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Children's Surgical Associates Ltd

Philadelphia, PA · EIN 23-2589322 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for the fiscal year ending June 30, 2025 (tax year 2024) · View the filing · Correct or respond

Children's Surgical Associates Ltd reported $183.5 million in revenue and $191.8 million in expenses for the fiscal year ending June 30, 2025. Of every $100 it spent, $95.33 went to program services, $4.67 to management and general costs and $0.00 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 98.2% of the total. The highest compensation it reported for one person was $2,817,493 (CHAIRMAN, DIRECTOR). 119 people received more than $100,000 in reportable compensation. Revenue rose 54% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending June 30, 2025 · Form 990, Part IX, line 25 · total expenses $192M

For context, the median across 5,634 covered health care charities: $86.19 programs, $13.81 management, $0.00 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending June 30, 2025 · Form 990, Part VIII · total revenue $184M

The 990 scorecard · same measures for every charity, no grades

FY2025 filing. Median across 5,634 covered charities in this category, from their latest filings.
MeasureFY2025Median
Program services
Part IX 25(B) ÷ 25(A)
95.3%85.6%
Management & general
Part IX 25(C) ÷ 25(A)
4.7%13.7%
Fundraising
Part IX 25(D) ÷ 25(A)
0.0%0.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
Not reported$0.00
Contributions & grants share of revenue
Part VIII 1h ÷ 12
0.0%1.3%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%0.1%
Program service revenue share
Part VIII 2g ÷ 12
98.2%93.7%
Highest reported compensation
Part VII-A, columns D–F
$2,817,493$975,831
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
1.47%1.34%
People paid over $100,000
Part VII, line 2
11927
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
5.26.6
Independent voting board members
Part VI 1a–1b
0 of 488.9%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

FY2025 · Form 990, Part III · the three largest programs by expense
$183M expenses · 100.0% of program spending · grants $22M · revenue $180M

To provide health care, surgical, research and teaching services. The organization offers financial assistance for medically necessary care to patients/families who meet the eligibility requirements of the financial assistance policy of the children's hospital of philadelphia and its affiliates. The organization supports medical research and teaching missions of the children's hospital of philadelphia

— expenses

No description in Part III; see the filing.

— expenses

No description in Part III; see the filing.

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
CHAIRMAN, DIRECTOR
Director/trustee, officer, 45.0 hrs/week
$2,755,817$0$61,676$2,817,493
VICE PRESIDENT, DIRECTOR
Director/trustee, officer, 45.0 hrs/week
$2,397,226$0$67,302$2,464,528
DIVISION CHIEF
Highest compensated employee, 45.0 hrs/week
$2,197,675$0$54,326$2,252,001
PHYSICIAN
Highest compensated employee, 45.0 hrs/week
$1,987,950$0$75,922$2,063,872
PRESIDENT, DIRECTOR
Director/trustee, officer, 45.0 hrs/week
$1,973,778$0$67,670$2,041,448
DIR. SPORTS MED PROGRAM
Highest compensated employee, 45.0 hrs/week
$1,660,299$0$67,670$1,727,969
PHYSICIAN
Highest compensated employee, 45.0 hrs/week
$1,610,855$0$67,404$1,678,259
PHYSICIAN
Highest compensated employee, 45.0 hrs/week
$1,507,515$0$64,625$1,572,140

119 people received more than $100,000 in reportable compensation from Children's Surgical Associates Ltd (Part VII, line 2). Compensation of current officers, directors and key employees totaled $8.5M (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
FilingRevenueExpensesProgramsNet assetsTop pay
FY2025 ⓘ$184M$192M95.3%$84M$2,817,493
FY2024 ⓘ$173M$177M95.5%$88M$2,491,482
FY2023 ⓘ$155M$145M94.9%$90M$2,567,266
FY2022 ⓘ$138M$134M95.0%$77M$3,132,767
FY2021 ⓘ$135M$135M95.8%$85M$1,934,908
FY2020 ⓘ$119M$121M94.9%$79M$2,184,317

Governance answers, as filed

FY2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b4 · 0 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bYes
  • Employees Part I, line 50

Correct a figure or respond

Every number above is copied from Children's Surgical Associates Ltd's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Children's Surgical Associates Ltd, you can publish a response that is linked from this page.

Questions people ask

How much of Children's Surgical Associates Ltd's spending goes to programs?

In the fiscal year ending June 30, 2025, Children's Surgical Associates Ltd reported that 95.3% of its $191.8 million in expenses went to program services, 4.7% to management and general and 0.0% to fundraising (Form 990, Part IX).

How much does Children's Surgical Associates Ltd pay its top executive?

The largest total compensation Children's Surgical Associates Ltd reported for one person in the fiscal year ending June 30, 2025 was $2,817,493, for the role of CHAIRMAN, DIRECTOR (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Children's Surgical Associates Ltd get its money?

Of $183.5 million in revenue in the fiscal year ending June 30, 2025, 0.0% came from contributions and grants and 98.2% from program service revenue (Form 990, Part VIII).

Is Children's Surgical Associates Ltd a registered charity?

The IRS lists EIN 23-2589322 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • FY2025: Form 990 for the fiscal year ending June 30, 2025, object 202641129349300734 · read the filing · XML
  • FY2024: Form 990 for the fiscal year ending June 30, 2024, object 202541019349301724 · read the filing
  • FY2023: Form 990 for the fiscal year ending June 30, 2023, object 202441109349301009 · read the filing
  • FY2022: Form 990 for the fiscal year ending June 30, 2022, object 202331289349303858 · read the filing
  • FY2021: Form 990 for the fiscal year ending June 30, 2021, object 202231189349301318 · read the filing
  • FY2020: Form 990 for the fiscal year ending June 30, 2020, object 202131099349300133 · read the filing

All filings for EIN 23-2589322: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.