2023-10-02T11:15:34-05:00 2022-12-31 750786316 WEAVER AND TIDWELL LLP 499 W SHERIDAN AVE SUITE 2450 OKLAHOMA CITY OK 73102 990 2022-01-01 741492806 RIO GRANDE CHILDREN'S HOME INC RIOG 2147588000 700 N PEARL STREET 1200 DALLAS TX 75201 JEFFERY K GENTRY SR. VICE PRESIDENT, CFO 2147588000 2023-09-27 1 JEFFERY GENTRY 999009999 0 KIRBY ROSS P00298143 4055949200 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALBERT L REYES 700 N PEARL STREET 1200 DALLAS TX 75201 2212847 0 X WWW.BUCKNER.ORG X 1955 TX TO FOLLOW THE EXAMPLE OF JESUS BY SERVING VULNERABLE CHILDREN AND FAMILIES. 8 8 14 36 0 0 306626 476637 617756 421109 912800 661455 2500 76 1839682 1559277 362570 231252 0 0 597183 477833 0 0 52230 419167 427474 1378920 1136559 460762 422718 9446639 8894903 127126 69102 9319513 8825801 X TO PROVIDE FOR THE SPIRITUAL, PHYSICAL AND EMOTIONAL NEEDS FOR VULNERABLE CHILDREN AND FAMILIES THROUGH SERVICES OF CARE AND HOUSING FOR ABUSED AND NEGLECTED CHILDREN, ASSISTANCE AND CHARITABLE GIVING TO FAMILIES IN CRISIS, AND SUPPORT FOR OTHER FAMILY NEEDS. CARE IS PROVIDED IN A MANNER CONSISTENT WITH CHRISTIAN CONDUCT AND PRINCIPLES. 0 0 996466 231252 421109 RIO GRANDE CHILDREN'S HOME PROVIDED CARE FOR 44 FOSTER CHILDREN, AGES BIRTH TO 17 YEARS, BY PROVIDING NURTURING CAMPUS FOSTER HOMES AND COMMUNITY FOSTER HOMES TO SPECIFICALLY MEET THE CHILDREN'S MEDICAL, EMOTIONAL, BEHAVIORAL, AND PHYSICAL NEEDS. NINE CHILDREN IN THE FOSTER CARE PROGRAM WERE ADOPTED. FOSTER PARENTS RECEIVE SUPPORT, TRAINING AND RESOURCES TO PROVIDE A CONSISTENT HOME ENVIRONMENT FOR CHILDREN WHO ARE IN STATE'S CUSTODY AND HAVE BEEN ABUSED, NEGLECTED OR ABANDONED. 996466 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JEFFREY K GENTRY 2147588000 700 N PEARL ST STE 1200 DALLAS TX 75201 X DR JULIO GUARNERI DIRECTOR 1.00 5.00 X 0 0 0 NORMAN K DUKE PRESLEY DIRECTOR (THRU APRIL) 1.00 5.00 X 0 0 0 DR WALID SAADE DIRECTOR 1.00 4.00 X 0 0 0 DAVID HENNESSEE DIRECTOR (THRU APRIL) 1.00 5.00 X 0 0 0 LISA K EADY DIRECTOR (THRU APRIL) 1.00 6.00 X 0 0 0 DR FROSWA BOOKER-DREW DIRECTOR 1.00 4.00 X 0 0 0 SUSAN WILHOIT DIRECTOR 1.00 5.00 X 0 0 0 ALBERT L REYES PRESIDENT & CEO, DIRECTOR (DIRECTOR THRU APRIL) 1.00 39.00 X X 0 456563 186461 MARGARETH FANINI AVILES DIRECTOR 1.00 4.00 X 0 0 0 ALLEXANDRIA ALLIE JACOBS DIRECTOR 1.00 4.00 X 0 0 0 DR DEBBIE POTTER DIRECTOR 1.00 4.00 X 0 0 0 PRISCILLA R REIMER SR VP, GENERAL COUNSEL & SECRETARY 2.00 38.00 X 0 294963 40514 JEFFREY K GENTRY SR. VICE PRESIDENT & CFO 1.00 39.00 X 0 297728 48689 RICHARD M MUNOZ ASSISTANT SECRETARY 2.00 38.00 X 0 195145 24788 CHRISTINA S ALLERT ASSISTANT SECRETARY 2.00 38.00 X 0 129634 11141 HENRY JACKSON SENIOR VICE PRESIDENT 1.00 39.00 X 0 260297 40426 SAMELA MACON VP OF DOMESTIC OPS AND FOSTER CARE 2.00 38.00 X 0 196195 23718 PAULA SULLIVAN DIRECTOR 1.00 4.00 X 0 0 0 TONY LINTELMAN FORMER VP FOR CORPORATE AD 0.00 30.00 X 0 130000 0 0 1960525 375737 0 1 1 0 0 171303 305334 476637 FEES FOR SERVICES 561000 421109 421109 421109 627925 627925 687100 653570 33530 33530 33530 MISCELLANEOUS INCOME 812900 76 76 76 1559277 421109 0 661531 231252 231252 431014 431014 8470 8470 6812 6812 31537 31537 61824 61824 26039 26039 59025 6795 52230 1138 1138 11649 11649 15 15 60823 60823 21490 21490 83220 83220 63208 63208 RESIDENT ACTIVITIES 14994 14994 MISCELLANEOUS 12244 12244 CLIENT SERVICE RELATED 8536 8536 FOOD COSTS 2912 2912 357 357 1136559 996466 87863 52230 2980904 2645439 61516 52739 2739065 1403910 1236746 1335155 3669324 3042661 1498149 1818909 9446639 8894903 108221 57153 18905 11949 127126 69102 X 8140241 7809874 1179272 1015927 9319513 8825801 9446639 8894903 X 422718 -619620 -296810 X 0 1 X 1 0 X 317659 313750 290996 306626 476637 1705668 317659 313750 290996 306626 476637 1705668 927938 777730 551062 485487 571488 810483 627925 3046445 18 2500 76 2594 4754707 2921670 0.16360 0.16990 X SCHEDULE A, PART II 10% FACTS-AND-CIRCUMSTANCES TEST: RGCH RECEIVED 16.36% OF ITS SUPPORT IN 2022 THROUGH DIRECT AND INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC AND MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS. SOURCES OF SUPPORT INCLUDE CHARITABLE CONTRIBUTIONS FROM RELATED 501(C)(3) ORGANIZATIONS, CONTRIBUTIONS FROM THE GENERAL PUBLIC, AND CONTRIBUTIONS FROM CHARITABLE FOUNDATIONS AND CHARITABLE TRUSTS. IN ACCORDANCE WITH THE BYLAWS OF RGCH, THE BOARD OF DIRECTORS IS ELECTED BY THE BOARD OF DIRECTORS OF BUCKNER CHILDREN AND FAMILY SERVICES, INC., A RELATED 501(C)(3) ORGANIZATION WHICH PROVIDES SOCIAL SERVICES DOMESTICALLY AND INTERNATIONALLY TO CHILDREN AND FAMILIES IN NEED. RGCH OFFERS A WIDE VARIETY OF SERVICES TO CHILDREN, FAMILIES AND SINGLE PARENTS IN THE RIO GRANDE VALLEY WITH THE GOAL OF BUILDING THE SKILLS AND KNOWLEDGE THEY NEED TO SUCCEED IN LIFE AND FULFILL THEIR GOD-GIVEN POTENTIAL. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1179272 151951 5394 1015927 1106396 78483 5607 1179272 1107245 2144 2993 1106396 977900 136161 6816 1107245 1083516 -95473 10143 977900 1.00000 0 1 1 45044 45044 1778393 786740 991653 123271 47096 76175 792357 570074 222283 1335155 DUE FROM AFFILIATES 1818909 1818909 LIFE INCOME/ANNUITY PAYABLE 11949 11949 X PART V, LINE 4: ENDOWMENT FUNDS: ENDOWMENT FUNDS ARE HELD BY BUCKNER FOUNDATION AND RIO GRANDE CHILDREN'S HOME FOUNDATION TO PROVIDE SUPPORT OF THE GENERAL PROGRAM OPERATIONS AND CAPITAL NEEDS OF RIO GRANDE CHILDREN'S HOME. PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE: RIO GRANDE CHILDREN'S HOME (RGCH) IS A SUBSIDIARY OF BUCKNER CHILDREN AND FAMILY SERVICES, INC., WHICH IS A SUBSIDIARY OF BUCKNER INTERNATIONAL. BUCKNER INTERNATIONAL IS AUDITED ON AN ANNUAL BASIS. THE OPERATIONS OF BUCKNER CHILDREN AND FAMILY SERVICES ARE DISCLOSED IN THE SUPPLEMENTAL INFORMATION SECTION OF THE BUCKNER INTERNATIONAL AUDIT REPORT. THE CODIFICATION GUIDANCE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES REQUIRES THAT BUCKNER RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO BUCKNER'S TAX EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. ACCORDINGLY, BUCKNER HAS NOT RECORDED AN INCOME TAX LIABILITY FOR UNCERTAIN TAX BENEFITS. FOR THE YEAR ENDED DECEMBER 31, 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2022, BUCKNER'S TAX YEARS 2019 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION. 0 FOSTER CARE/CLIENT ASSISTANCE 44 222319 8933 FMV CLOTHING PART I, LINE 2: ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT: ASSISTANCE IS PROVIDED TO CLIENTS BASED ON DEMONSTRATED NEED FOR IMMEDIATE EXPENSES (RENT, UTILITIES, FOOD, ETC.) CASEWORKERS ARE IN CLOSE CONTACT WITH RECIPIENTS OF ASSISTANCE. 0 1 0 0 0 0 0 0 0 ALBERT L REYES PRESIDENT & CEO, DIRECTOR (DIRECTOR 0 340411 0 106913 0 9239 0 107878 0 78583 0 643024 0 0 JEFFREY K GENTRY SR. VICE PRESIDENT & CFO 0 258581 0 36876 0 2271 0 46217 0 2472 0 346417 0 0 PRISCILLA R REIMER SR VP, GENERAL COUNSEL & SECRETARY 0 252643 0 36777 0 5543 0 38117 0 2397 0 335477 0 0 HENRY JACKSON SENIOR VICE PRESIDENT 0 216346 0 40856 0 3095 0 38188 0 2238 0 300723 0 0 RICHARD M MUNOZ ASSISTANT SECRETARY 0 173180 0 19968 0 1997 0 22698 0 2090 0 219933 0 0 SAMELA MACON VP OF DOMESTIC OPS AND FOSTER CARE 0 168485 0 24750 0 2960 0 21883 0 1835 0 219913 0 0 TONY LINTELMAN FORMER VP FOR CORPORATE AD 0 130000 0 0 0 0 0 0 0 0 0 130000 0 0 SCHEDULE J, PART I, LINE 3 METHODS USED TO ESTABLISH COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CEO: THE PRESIDENT/CEO OF RIO GRANDE CHILDREN'S HOME IS EMPLOYED BY BUCKNER INTERNATIONAL (BI), A RELATED 501(C)(3) ORGANIZATION. BI USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE PRESIDENT/CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OF COMPENSATION COMMITTEE SCHEDULE J, PART I, LINE 4A-B THE 457(F) PLAN IS A DEFERRED COMPENSATION PLAN THAT ALLOWS BUCKNER TO CONTRIBUTE MONEY ON A PRE-TAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVES WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE COMPANY UNTIL DISTRIBUTED. ALBERT L. REYES $ 79,841 JEFFREY K GENTRY $ 24,584 PRISCILLA R REIMER $ 24,518 HENRY JACKSON $ 20,428 RICHARD M MUNOZ $ 8,320 SAMELA MACON $ 8,250 FORM 990, PART VI, SECTION B, LINE 11B RETURN REVIEW PROCESS: THE TAX FORM IS SENT TO THE BUCKNER INTERNATIONAL (BI) FINANCE COMMITTEE AND FULL BOARD FOR REVIEW PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY ENFORCEMENT AND MONITORING: TRUSTEES, DIRECTORS, AND OFFICERS ARE REQUIRED TO SUBMIT A STATEMENT OF DISCLOSURE UPON APPOINTMENT TO THE BOARD AND THEREAFTER ANNUALLY. THE PURPOSE OF THIS STATEMENT IS TO PROVIDE A MECHANISM FOR THE DISCLOSURE OF ANY OR POTENTIAL CONFLICT(S) OF INTEREST. ANY ACTUAL OR POTENTIAL CONFLICTS THAT ARISE BETWEEN ANNUAL STATEMENT SUBMISSIONS ARE REQUIRED TO BE COMMUNICATED AS SOON AS POSSIBLE IN WRITING TO THE GENERAL COUNSEL. THE CONFLICT OF INTEREST POLICY (COI) IS EXPLAINED AT TIME OF ISSUANCE FOR SIGNATURE. THE COI DEFINES DISQUALIFIED PERSONS AND POTENTIAL CONFLICTS. ANY CONFLICTS THAT ARISE ARE REVIEWED BY THE RIO GRANDE CHILDREN'S HOME BOARD OUTSIDE OF THE PRESENCE OF THE INDIVIDUAL(S) INVOLVED. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION: THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF BUCKNER INTERNATIONAL IS RESPONSIBLE FOR EVALULATING THE PERFORMANCE OF AND SETTING THE COMPENSATION FOR THE PRESIDENT/CEO ON AN ANNUAL BASIS. THE EVALUATION IS BASED ON PERFORMANCE CRITERIA AND AGREED UPON GOALS AND INCLUDES A WRITTEN SELF-EVALUATION BY THE PRESIDENT/CEO, AS WELL AS INVITED COMMENTS FROM BOARD MEMBERS WHO REVIEW THE SELF-EVALUATION. THE EXECUTIVE COMMITTEE REPORTS ON ITS REVIEW TO THE BOARD, INCLUDING RECOMMENDATIONS REGARDING THE PRESIDENT/CEO'S COMPENSATION, WHICH THE BOARD THEN ACTS UPON. DURING THIS PROCESS, AGREED UPON PERFORMANCE GOALS ARE SET FOR THE NEXT YEAR AND ARE FORMALLY DOCUMENTED. AT LEAST EVERY THREE YEARS, A TASK FORCE MAY BE FORMED TO CONDUCT A CAREFULLY PLANNED COMPREHENSIVE REVIEW, WHICH MAY INCLUDE INVITING FEEDBACK FROM STAFF, PEERS IN BUCKNER INTERNATIONAL'S SECTOR, AND INDIVIDUALS OUTSIDE THE ORGANIZATION WHO HAVE INTERACTED WITH THE PRESIDENT/CEO. COMPENSATION DECISIONS FOR ALL OTHER EXECUTIVE POSITIONS ARE DETERMINED BY THE PRESIDENT/CEO BASED ON PERFORMANCE AS DESCRIBED IN BOARD POLICIES AND AGREED UPON PERSONAL OBJECTIVES AND MAY INCLUDE OTHER COMMONLY ACCEPTED EVALUATION MEASURES. SALARIES ARE GENERALLY SET AT LEVELS THAT ARE COMPETITIVE WITH SIMILAR ORGANIZATIONS ACCORDING TO REPUTABLE AND RELEVANT SURVEY DATA. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC: GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY REQUEST. THEY MAY BE REVIEWED AT THE CORPORATE OFFICE IN DALLAS OR MAY BE SENT BY MAIL. FORM 990, PART VII, SECTION A, LINE 1A: AVERAGE HOURS AND REPORTABLE COMPENSATION: OFFICER COMPENSATION REFLECTS TOTAL COMPENSATION PAID BY THE ORGANIZATION AND DOES NOT REFLECT PAYMENT FOR SERVICES AS OFFICERS. AVERAGE HOURS PER WEEK ARE AN ESTIMATE OF THE HOURS SPENT IN THE CAPACITY OF OFFICER. FORM 990, PART XI, LINE 9: NET FUND BALANCE TRANSFERS FROM RELATED ORGANIZATIONS -296,810. BUCKNER CHILDREN & FAMILY SERVICES INC 700 N PEARL ST STE 1200 DALLAS TX 75201 752571395 SOCIAL SVCS TX 501(C)(3) LINE 7 BI 1 BUCKNER INTERNATIONAL 700 N PEARL ST STE 1200 DALLAS TX 75201 750891443 MGMT, ADM TX 501(C)(3) LINE 12C, III-FI N/A 0 RIO GRANDE CHILDREN'S HOME FOUNDATION 700 N PEARL ST STE 1200 DALLAS TX 75201 742552150 MGMT TX 501(C)(3) LINE 12B, II BCFS 1 BUCKNER FOUNDATION 700 N PEARL ST STE 1200 DALLAS TX 75201 752125945 MGMT, ADM TX 501(C)(3) LINE 12A, I BI 1 BAPTIST MEMORIALS MINISTRIES 902 N MAIN ST SAN ANGELO TX 76902 752755400 SOCIAL SVCS TX 501(C)(3) LINE 10 BRS 1 BUCKNER SENIOR LIVING INC 700 N PEARL ST STE 1200 DALLAS TX 75201 461785859 SOCIAL SVCS TX 501(C)(3) LINE 10 BRS 1 BUCKNER RETIREMENT SERVICES INC 600 N PEARL ST STE 2000 DALLAS TX 75201 752571394 SOCIAL SVCS TX 501(C)(3) LINE 10 BI 1 BUCKNER FHC-BACHMAN LAKE 700 N PEARL ST STE 1200 DALLAS TX 75201 832166056 SOCIAL SVCS TX 501(C)(3) LINE 12A, I BI 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 BUCKNER FOUNDATION C 158303 CASH BUCKNER INTERNATIONAL P 114054 CASH