2023-11-15T15:54:40-06:00 2022-12-31 FORVIS LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-01-01 756052623 First Presbyterian Church of Dallas Foundation % JOHN JOE FIRS 2147488051 1835 Young Street Dallas TX 75201 ERNEST R HIGGINBOTHAM PRESIDENT 2147488051 2023-11-15 true JEFF JONES 999009999 Jeanette Verrelli P00742631 9727028262 2022 2023-04-26 12:10:37Z JEFF JONES 1835 YOUNG STREET DALLAS TX 75201 12944128 false X FPCDALLAS.ORG/FOUNDATION X 1958 TX SUPPORTING THE PROGRAMS OF FIRST PRESBYTERIAN CHURCH AND OTHER PRESBYTERIAN MINISTRIES AND CAUSES. 15 15 0 15 0 0 97281 61053 0 0 5426777 361025 5075 128790 5529133 550868 4061758 1586370 0 0 0 0 0 0 0 171323 187229 4233081 1773599 1296052 -1222731 40690603 33547098 3426986 3308113 37263617 30238985 THE FOUNDATION'S MISSION IS TO SUPPORT THE PROGRAMS OF FIRST PRESBYTERIAN CHURCH AND OTHER PRESBYTERIAN MINISTRIES AND CAUSES. false false 115756 115756 FUNDS WERE PROVIDED TO OTHER CHARITABLE ORGANIZATIONS TO SUPPORT THE NEEDY AND OTHER RELIGIOUS OUTREACH IN THE COMMUNITY. 1438314 1438314 FUNDS WERE PROVIDED TO THE FIRST PRESBYTERIAN CHURCH TO SUPPORT THE CHURCH'S MISSIONS AND MINISTRIES. 32300 32300 FUNDS WERE PROVIDED TO SUPPORT STUDENTS SELECTED FROM COMMITTEE FOR STUDENTS WITH FINANCIAL NEED AND VALUES ALIGNED. 1586370 true true false false false false false false true true false false false false true false false false false false false false false false false false false true true false false false false false false false false false false false false false true true false false false true 0 0 0 false false false false false false false false false false false false X 15 15 false true false false true true false true true false false true true true true true true false false false X JOHN JOE 2147488051 1835 YOUNG STREET DALLAS TX 75201 X X ERNIE R HIGGINBOTHAM PRESIDENT 1.2 0.5 X X 0 0 0 JEFF JONES FIRST VP / ASST TREASURER 1.0 0.5 X X 0 0 0 LISA BAKER SECOND VICE-PRESIDENT 1.0 0.5 X X 0 0 0 MICKEY BONESIO SECRETARY 1.0 0.5 X X 0 0 0 AMY AAMOLD TRUSTEE 1.0 2.0 X 0 0 0 LARRY PEASE TRUSTEE 1.0 0.5 X 0 0 0 STACY COBB TRUSTEE 1.0 0.5 X 0 0 0 KELLY BOYINGTON TRUSTEE 1.0 0.5 X 0 0 0 RICK GILLHAM TRUSTEE 1.0 0.5 X 0 0 0 FRANCES KNIPP TRUSTEE 1.0 0.5 X 0 0 0 ALFRED MARTINEZ TRUSTEE 1.0 0.5 X 0 0 0 JOAN MASON TRUSTEE 1.0 0.5 X 0 0 0 ELLEN PRYOR TRUSTEE 1.0 0.5 X 0 0 0 LUCY SCOTT trustee 1.0 0.5 X 0 0 0 Mark Haley Treasurer 1.0 0.5 X X 0 0 0 0 0 0 0 false false false WESTWOOD TRUST 200 CRESCENT CT STE 1200 DALLAS TX 75201 INVESTMENT MGMT 135794 1 61053 61053 0 997081 997081 0 13790 13790 0 0 0 11757204 12393260 -636056 -636056 -636056 0 0 0 0 0 0 0 0 0 Other Income 900099 115000 115000 115000 550868 489815 1554070 1554070 32300 32300 0 0 0 0 0 0 0 0 0 0 20900 20900 0 0 135794 135794 25029 25029 1466 1466 0 0 0 0 0 0 3269 3269 0 0 0 0 . 0 . 0 . 0 . 0 771 771 1773599 1586370 187229 0 54765 191312 449624 770098 0 0 21523 0 0 0 0 0 2315 1253 0 0 2500 2500 0 0 34549747 31678976 5610129 90500 0 0 0 0 0 812459 40690603 33547098 0 1690 0 0 0 0 0 0 884935 748540 0 0 0 0 0 0 2542051 2557883 3426986 3308113 X 32323767 25143671 4939850 5095314 37263617 30238985 40690603 33547098 -1222731 -5801901 X false false false X X 1 FIRST PRESBYTERIAN CHURCH OF DALLAS 750871727 1 true 1438314 0 1 1438314 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 4003800 10400 -616155 34876 21833 3341336 3595924 457194 48100 1218 4003800 3491076 344023 27000 212175 3595924 3040724 568163 12000 105811 3491076 3548981 63345 -278575 6000 287027 3040724 0.14000 0.26000 0.60000 false false 0 Payables to related organizations 2557883 2557883 SCHEDULE D, PART IV, LINE 2B ENDOWMENT FUNDS HELD FOR THE A.L. EWING TRUST, A RELATED ORGANIZATION, ARE REFLECTED AS A TRUST LIABILITY ON LINE 21 OF THE FOUNDATION'S FORM 990, PART X. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS ARE USED TO SUPPORT THE FIRST PRESBYTERIAN CHURCH OF DALLAS AND RELATED CHURCH ACTIVITIES. THIS IS DONE THROUGH QUARTERLY GRANTS. ADJUSTMENTS WERE MADE TO THE THREE YEARS BACK AND FOUR YEARS BACK COLUMNS IN ORDER TO TIE BALANCES TO THE AUDITED FINANCIAL STATEMENTS. true First Presbyterian Church OF DALLAS 1835 YOUNG STREET DALLAS TX 75201 750871727 501(C)(3) 1438314 support charitable and missionary work Austin College 900 N Grand Ave Suite 6G Sherman TX 75090 750827409 501(c)(3) 7500 General Support Forefront Living Foundation 12467 MERIT DRIVE DALLAS TX 75251 751910084 501(c)(3) 26200 GENERAL SUPPORT Presbyterian Mo-Ranch Assembly 2229 FM 1340 hunt TX 78024 741168931 501(c)(3) 15000 General support Presbyterian Camps at Gilmont Inc 6075 State Hwy 155 N Gilmer TX 75644 752536705 501(c)(3) 11000 GENERAL SUPPORT Presbyterian Children's Homes and Services PCHAS 5920 W WIlliam cannon drive bldg 3-Suite 100 Austin TX 78749 750818172 501(c)(3) 16200 GENERAL SUPPORT PRESBYTERIAN PAN AMERICAN SCHOOL 223 N FM ROAD 772 KINGSVILLE TX 78363 741109659 501(c)(3) 15000 General Support Schreiner University 2100 Memorial Blvd CMB 6229 Kerrville TX 78028 741193459 501(c)(3) 8600 GENERAL SUPPORT 8 SCHOLARSHIPS 5 32300 SCHEDULE I, PART I, LINE 2 THE FOUNDATION TRACKS GRANT EXPENDITURES IN ACCORDANCE WITH THE ACCRUAL BASIS OF ACCOUNTING, USING EXPENSES REPORTS, GRANT FEEDBACK, AND OTHER APPROPRIATE DOCUMENTATION. THE GRANTS COMMITTEE MONITORS THE USE OF GRANT FUNDS IN THE UNITED STATES ON A REGULAR BASIS. GRANTS SUPPORT PROGRAMS OF FIRST PRESBYTERIAN CHURCH AND OTHER PRESBYTERIAN CAUSES. SCHOLARSHIPS GRANTED TO INDIVIDUALS ARE DISTRIBUTED DIRECTLY TO EDUCATIONAL INSTITUTIONS AND NOT DIRECTLY TO THE INDIVIDUALS; NO CASH CHANGES HANDS. FORM 990, PART VI, LINE 1A Executive Committee: THE ELECTED OFFICERS OF THE BOARD OF TRUSTEES MAKE UP THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY EXERCISE ALL AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION EXCEPT WHERE ACTION OF THE FULL BOARD OF TRUSTEES IS REQUIRED. FORM 990, PART VI, SECTION A, LINE 6 CLASSES OF MEMBERS: ALL MEMBERS OF THE FIRST PRESBYTERIAN CHURCH OF DALLAS, TEXAS ARE MEMBERS OF THE FOUNDATION. THE FOUNDATION USES THE WORD "MEMBERS" TO DESCRIBE PERSONS HAVING SUCH STATUS AND PRIVILEGES AS DESCRIBED IN THE BYLAWS, OR AS DETERMINED BY THE BOARD OF TRUSTEES. SUCH MEMBERS SHALL HAVE NO VOTING RIGHTS OTHER THAN THE RIGHT TO VOTE FOR THE ELECTION OF THE TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS WHO CAN ELECT MEMBERS OF THE GOVERNING BODY: THE FOUNDATION USES THE WORD "MEMBERS" TO DESCRIBE PERSONS HAVING SUCH STATUS AND PRIVILEGES AS DESCRIBED IN THE BYLAWS, OR AS DETERMINED BY THE BOARD OF TRUSTEES. SUCH MEMBERS SHALL HAVE NO VOTING RIGHTS OTHER THAN THE RIGHT TO VOTE FOR THE ELECTION OF THE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: FORM 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM AND IS REVIEWED IN DETAIL BY THE TREASURER OF THE FOUNDATION. A COPY IS THEN PROVIDED TO EACH TRUSTEE PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MANAGED BY THE BOARD AS A WHOLE. TRUSTEES ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST DISCLOSURE ANNUALLY, AS WELL AS DISCLOSE ANY POTENITAL CONFLICTS THAT ARISE DURING THE YEAR, AS THEY BECOME KNOWN. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST AND THE SUBJECT MATTER BECOMES A MATTER OF BOARD OF COMMITTEE ACTION, INTERESTED PARTIES ARE REQUIRED TO EXCUSE THEMSELVES FROM THE DELIBERATIONS AND ANY SUBSEQUENT VOTE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE ORGANZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Section A, Line 3 DELEGATION OF CONTROL OVER MANAGEMENT DUTIES: THE DAILY MANAGEMENT OF First Presbyterian Church of Dallas fOUNDATION IS PERFORMED BY THE BOARD OF DIRECTORS. THE ORGANIZATION ALSO HAS A SHARED SERVICES AGREEMENT WITH FIRST PRESBYTERIAN CHURCH OF DALLAS, texas, a related organization, to perform administrative and operational support. As the Foundation does not have a large operational budget, the allocation is based on a flat fee support allocation of Operations, Finance/Accounting, and Communications. PER IRS GUIDANCE, NO COMPENSATION IS SHOWN ON FORM 990, PART VII, SECTION A FOR a top management official. THE EQUIVALENT FEE FOR 2022 SHARED SERVICES IS $33,375. 7226 CENTENARY LLC 1835 YOUNG STREET DALLAS TX 75201 260172484 NR OWNERSHIP TX 0 0 FPCD FND FIRST PRESBYTERIAN CHURCH OF DALLAS TX 1835 YOUNG STREET DALLAS TX 75201 750871727 CHURCH TX 501(C)(3) 1 NA false ENCORE PARK DALLAS 1835 YOUNG STREET DALLAS TX 75201 464260577 CMTY IMPROVE TX 501(C)(3) 10 FPCD true AL EWING TRUST 1835 YOUNG STREET DALLAS TX 75201 756007410 SUPPORT ORG TX 4947(A)(1) 12C, III-FI FPCD true DALLAS FPC Developmental Day School 1835 YOUNG STREET DALLAS TX 752015628 751878337 School TX 501(c)(3) 2 FPCD true false true false false false false false false false false false true true true true true false false false