2023-11-15T10:46:22-06:00 2022-12-31 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2022-01-01 951664108 HOUSE OF REST OF THE PRESBYTERIAN CHURCH HOUS 6267953823 784 SANTA BARBARA ST PASADENA CA 91101 CAROL KAUFMAN PRESIDENT 6267953823 2023-11-13 1 CAROL KAUFMAN 999009999 1 CATHERINE L GRAY CPA P01294460 9094664410 2023-11-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CAROL KAUFMAN 784 SANTA BARBARA ST PASADENA CA 91101 1467571 0 X N/A X 1923 CA THE HOUSE OF REST PROVIDES HOUSING FACILITIES FOR PRESBYTERIAN MISSIONARIES ON FURLOUGH. 14 14 2 12 0 0 0 0 0 0 670902 555366 900 2475 671802 557841 143550 83300 0 0 87385 81091 0 0 0 117529 137913 348464 302304 323338 255537 4592113 4228338 0 0 4592113 4228338 X THE HOUSE OF REST PROVIDES HOUSING FACILITIES IN THE SAN GABRIEL VALLEY FOR MISSIONARIES ON FURLOUGH FROM THE PRESBYTERIAN CHURCH (USA), AND IS OPERATED BY A LOCAL BOARD OF DIRECTORS, SUBJECT TO OVERSIGHT BY THE GENERAL ASSEMBLY MISSION COUNCIL OF THE PRESBYTERIAN CHURCH (USA). 0 0 266731 83300 THE HOUSE OF REST OWNS AND OPERATES THE HOUSE OF REST IN PASADENA, CALIFORNIA FOR THE HOUSING OF MISSIONARIES OF THE PRESBYTERIAN CHURCH (U.S.A.) AND IS SUBJECT TO PROGRAM OVERSIGHT BY THE PRESBYTERIAN CHURCH (U.S.A.) WORLD MISSION DEPARTMENT. 266731 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 CA X JEAN BURNS 6267953823 784 SANTA BARBARA ST PASADENA CA 91101 X SUE GIBSON BOARD MEMBER 0.25 X 0 0 0 CAROL KAUFMAN PRESIDENT 0.25 X X 0 0 0 JEAN BURNS TREASURER 0.25 X X 0 0 0 SUZANNE BRUINS SECRETARY 0.25 X X 0 0 0 MARSHA ROOD BOARD MEMBER 0.10 X 0 0 0 ELLEN HARKINS BOARD MEMBER 0.10 X 0 0 0 MARCIA WILCUT BOARD MEMBER 0.10 X 0 0 0 ALEX KHOURY BOARD MEMBER 0.10 X 0 0 0 KAREN KISER BOARD MEMBER 0.10 X 0 0 0 ANGELICA MICHAEL BOARD MEMBER 0.10 X 0 0 0 MERILIE ROBERTSON BOARD MEMBER 0.10 X 0 0 0 NANCY MUNN SMITH BOARD MEMBER 0.10 X 0 0 0 JANICE TAKEDA VICE PRESIDENT 0.10 X X 0 0 0 JACQUIE TERPSTRA BOARD MEMBER 0.10 X 0 0 0 0 0 0 0 0 0 0 0 550596 550596 2475 0 2475 2475 2475 914500 909730 4770 4770 4770 557841 2475 0 555366 83300 83300 74795 74795 6296 6296 10209 10209 23582 23582 5692 3910 1782 6549 6549 21779 21779 3966 3966 15573 15573 16836 16836 REPAIRS AND MAINTENANCE 33322 33322 MISCELLANEOUS 405 405 302304 266731 35573 0 48767 33770 816283 570887 223643 245396 4003780 3817928 315923 131244 4592113 4228338 0 0 X 4592113 4228338 4592113 4228338 4592113 4228338 255537 -619312 0 X X 1 X 0 0 0 X X 1 PRESBYTERIAN CHURCH (USA) 133462549 1 1 0 266731 1 0 266731 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART I, LINE 12G THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH (USA) PRIMARILY PROVIDES OTHER SUPPORT TO THE PRESBYTERIAN CHURCH (USA) BY MAINTAINING FACILITIES THAT ARE AVAILABLE FOR MISSIONARIES ON FURLOUGH. AS FUNDS ARE AVAILABLE DIRECT SUPPORT WILL BE PROVIDED TO THE CHURCH VIA GRANTS TO THE LOCAL PRESBYTERY OF SAN GABRIEL IN SUPPORT OF ITS MINISTRY AND INDIRECT OTHER SUPPORT VIA GRANTS TO LOCAL ORGANIZATIONS THAT ALSO HOUSE AND CARE FOR FURLOUGHED AND RETIRED MISSIONARIES FROM THE PRESBYTERIAN CHURCH (USA). PART IV, SECTION A, LINE 1 THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH HAS A HISTORICAL RELATIONSHIP TO SUPPORT THE PRESBYTERIAN CHURCH (USA) AND THE RETIRED PRESBYTERIAN MISSIONARIES AND CLERGY IN THE PRESBYTERY OF SAN GABRIEL. AS PART OF ITS HISTORICAL SUPPORT, THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH ALSO PROVIDES ASSISTANCE TO OTHER LOCAL INSTITUTIONS THAT PROVIDE HOUSING AND CARE TO RETIRED MISSIONARIES AND CHURCH WORKERS OF THE PRESBYTERIAN CHURCH (USA) WITH ANY EXCESS FUNDS AS AVAILABLE. PART IV, SECTION A, LINE 6 AS REPORTED ON FORM 990 SCHEDULE I, WHEN FUNDS ARE AVAILABLE, GRANTS ARE PROVIDED SPECIFICALLY TO OTHER ORGANIZATIONS THAT SUPPORT THE PRESBYTERIAN CHURCH (USA) AND THE RETIRED PRESBYTERIAN MISSIONARIES AND CLERGY IN THE PRESBYTERY OF SAN GABRIEL. PART IV, SECTION D, LINE 3 THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH (USA) (HOUSE OF REST) HAS BEEN SUPPORTING THE PRESBYTERIAN CHURCH USA SINCE BEFORE NOVEMBER 20, 1970 BY PROVIDING HOUSING FACILITIES FOR RETIRED PRESBYTERIAN MISSIONARIES AND CLERGY IN THE PRESBYTERY OF SAN GABRIEL. THE PRESBYTERIAN CHURCH (USA) HAS A SIGNIFICANT VOICE IN THE ORGANIZATION'S FINANCES THROUGH ITS ABILITY TO APPOINT MEMBERS TO THE BOARD OF DIRECTORS AND THROUGH GENERAL FINANCIAL OVERSIGHT OF THE ENDOWMENT FUNDS BENEFITING THE HOUSE OF REST FROM THE PRESBYTERIAN CHURCH (USA) FOUNDATION. PART IV, SECTION E, LINE 2A THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH (USA) (HOUSE OF REST) HAS DIRECTLY SUPPORTED THE PRESBYTERIAN CHURCH (USA) BY PROVIDING HOUSING FACILITIES IN THE SAN GABRIEL VALLEY FOR MISSIONARIES ON FURLOUGH FROM THE PRESBYTERIAN CHURCH (USA). IN ADDITION, THE HOUSE OF REST CONTRIBUTES TO LOCAL SAN GABRIEL VALLEY PRESBYTERIAN INSTITUTIONS THAT PROVIDE FOR THE HOUSING AND CARE OF RETIRED MISSIONARIES AND CAREER CHURCH WORKERS OF THE PRESBYTERIAN CHURCH (USA). PART IV, SECTION E, LINE 2B FOR THOSE WHO ANSWER THE CALL TO BE A MISSIONARY, A PLACE TO REST AND REFLECT BETWEEN MISSIONS IS AN ESSENTIAL TOOL THAT OTHERWISE WOULD BE A FINANCIAL BURDEN TO THE INDIVIDUAL MISSIONARY IF NOT PROVIDED FOR BY THEIR CHURCH OR ITS SUPPORTING ORGANIZATIONS. THE PRESBYTERIAN CHURCH (USA) WOULD HAVE TO BE ENGAGED IN PROVIDING HOUSING FACILITIES TO CARE FOR ITS MISSIONARIES WHO ANSWERED THE CALL AND ARE ON FURLOUGH BUT FOR THE SERVICES PROVIDED BY THE HOUSE OF REST OF THE PRESBYTERIAN CHURCH (USA) (HOUSE OF REST). WHEN A MISSIONARY'S MISSION ENDS THE PRESBYTERIAN CHURCH (USA) ALSO ENGAGES IN PROVIDING CARE FOR ITS RETIRED MISSIONARIES TO WHICH THE HOUSE OF REST CONTRIBUTES BY SUPPORTING LOCAL SAN GABRIEL VALLEY PRESBYTERIAN INSTITUTIONS THAT PROVIDE SUCH HOUSING. 18000 18000 85375 57027 28348 24430 370 24060 688478 513490 174988 245396 X -85053 -619312 -619312 534259 23582 23582 557841 278722 0 278722 23582 23582 302304 PART X, LINE 2: MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. HOUSE OF REST WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 SAN GABRIEL PRESBYTERY 972 GARIBALDI AVE SAN GABRIEL CA 91780 237111154 501(C)(3) 83300 0 TO SUPPORT HOUSING RETIRED PRESBYTERIAN MISSIONARIES AND CLERGY. PART I, LINE 2: FUNDS ARE DISBURSED TO SUPPORT LOCAL ORGANIZATIONS THAT HOUSE AND CARE FOR RETIRED MISSIONARIES AND CHURCH WORKERS OF THE PRESBYTERIAN CHURCH (USA) AS IDENTIFIED AND SCREENED BY MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING ENTITIES HAVE THE POWER TO ELECT MORE THAN ONE DIRECTOR OF THE GOVERNING BODY: 4 - DIRECTORS APPOINTED BY THE SESSION OF THE PASADENA PRESBYTERIAN CHURCH 3 - DIRECTORS APPOINTED BY THE PRESBYTERIAN WOMEN OF THE SAN GABRIEL PRESBYTERY 1 - DIRECTOR APPOINTED BY THE BOARD OF FOREIGN MISSIONS OF THE PRESBYTERIAN CHURCH USA WHO HAS THE RIGHT TO APPROVE THE OTHER DIRECTORS APPOINTED. FORM 990, PART VI, SECTION A, LINE 8B THE BOARD OF DIRECTORS IS THE PRIMARY GOVERNING BODY AND DOCUMENTS ACTIONS ACCORDINGLY. THERE ARE NO COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING AND IS DISTRIBUTED TO ALL BOARD MEMBERS AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC IF REQUIRED BY LAW OR IRS REGULATION. FORM 990, PART XII, LINE 1: THE ORGANIZATION USES THE MODIFIED CASH BASIS METHOD OF ACCOUNTING TO PREPARE IT'S FORM 990. PRESBYTERIAN CHURCH (USA) 100 WITHERSPOON STREET LOUISVILLE KY 40202 133462549 CHURCH KY 501(C)(3) LINE 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1