2023-11-15T12:33:03-06:00 2022-12-31 FORVIS LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2022-01-01 751878337 Dallas First Presbyterian Church Developmental Day School % JOHN JOE DALL 2147488051 1835 Young Street Dallas TX 752015628 JOHN FOX HOLT BOARD TREASURER 2147488051 2023-11-15 true John Fox Holt 999009999 Jeanette Verrelli P00742631 9727028262 2022 2023-04-26 12:10:37Z CYNTHIA GRADY 1835 YOUNG STREET DALLAS TX 752015628 1722077 false X WWW.FPCDAYSCHOOL.ORG X 1983 TX OUTREACH MINISTRY TO PRE-SCHOOL CHILDREN AND THEIR FAMILIES. 9 9 39 9 0 0 368699 395404 1105713 1231871 47 0 4038 94802 1478497 1722077 17475 8320 0 0 1012821 1156468 0 150 150 258511 573587 1288807 1738525 189690 -16448 439937 416171 141026 74040 298911 342131 OUTREACH MINISTRY TO PRE-SCHOOL CHILDREN AND THEIR FAMILIES PROVIDING CHILD CARE, SCHOOL AND MEALS FOR CHILDREN OF WORKING PARENTS. false false 1409938 8320 1326673 THE DAY SCHOOL PROVIDES CHILD CARE TO INFANTS AND PRE-SCHOOL CHILDREN IN AN ENVIRONMENT THAT MEETS THE NEEDS OF THE "whole child" with instruction, nurturance and love that fosters the CHILD'S PHYSICAL, EMOTIONAL, COGNITIVE, SOCIAL AND FAITH DEVELOPMENT. SCHOLARSHIP GRANTS ARE ALSO PROVIDED TO CHILDREN IN NEED. 1409938 true true false false false false false false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false false false false false false false true false false false true X 4 0 true 39 true false false false false false false false false false false false false X 9 9 false false false false false true false true false false false true true true true true true true false false X JOHN JOE 2147488051 1835 YOUNG STREET DALLAS TX 752015628 Cynthia Grady Executive Director of School 40.0 0.0 X 87983 0 10919 Matt Soucek Chair 2.0 0.0 X X 0 0 0 John Fox Holt Treasurer 1.0 0.0 X X 0 0 0 Susie Parks Grissom Secretary 1.0 0.0 X X 0 0 0 Alice Hernandez DIRECTOR 1.0 0.0 X 0 0 0 Susan Stephens DIRECTOR 1.0 0.0 X 0 0 0 Sharon King DIRECTOR 2.0 0.0 X 0 0 0 Ben Green DIRECTOR 2.0 0.0 X 0 0 0 Chris Tindell DIRECTOR 1.0 0.0 X 0 0 0 Ed Garcia DIRECTOR 1.0 0.0 X 0 0 0 Anne Hagan Director 1.0 0.0 X 0 0 0 87983 0 10919 0 false false false FIRST PRESBYTERIAN CHURCH OF DALLAS 1835 YOUNG STREET DALLAS TX 75201 SHARED SERVICES 135788 1 1256 384406 9742 395404 Tuition & Fees 541610 1231871 1231871 1231871 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Other Income 900099 94802 94802 94802 1722077 1326673 X 0 8320 8320 0 0 98902 59341 39561 0 876048 737968 138080 0 111293 89785 21508 70225 57304 12921 0 0 16841 16841 0 150 150 0 366536 317040 49496 62 62 34663 34663 0 0 1256 1256 10 10 0 1669 1669 0 0 0 3182 3182 PROGRAM SUPPLIES & CURR 68799 68799 Food Services 47469 42080 5389 Payroll Services 7088 7088 Staff Appreciation 11577 11577 14435 9380 5055 1738525 1409938 328437 150 411442 391052 24050 24050 0 0 4445 1069 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 439937 416171 141026 61667 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12373 141026 74040 X 298911 342131 0 0 298911 342131 439937 416171 -16448 59668 X X false false false X 12628 64649 306514 368699 395404 1147894 0 0 12628 64649 306514 368699 395404 1147894 1156 1146738 0 0 40 47 0 87 0 22896 9625 7649 4038 0 44208 1192189 6983244 0.96188 0.92850 X SCHEDULE A, PART II THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(I)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY STATUS SECTION 170(B)(1)(A)(VI) AND, THEREFORE, QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 PAYABLES TO RELATED ORGANIZATIONS 12373 12373 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY ON THE HOMEPAGE OF ITS WEBSITE AT ALL TIMES DURING ITS TAX YEAR IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS. SCHEDULE E, PART I, LINE 6A EXPLANATION OF GOVERNMENT FINANCIAL AID: THE ORGANIZATION APPLIED FOR AND RECEIVED A TEXAS WORKFORCE COMMISSION GRANT IN THE AMOUNT OF $384,406. true SCHOLARSHIPS 15 8320 SCHEDULE I, PART I, LINE 2 SCHOLARSHIPS ARE TRACKED IN ACCORDANCE WITH THE ACCRUAL BASIS OF ACCOUNTING AND ARE USED TO OFFSET THE COST OF TUITION. SCHOLARSHIPS ARE AWARDED TO STUDENTS IN GOOD STANDING WHO MEET PREDETERMINED CRITERIA AND APPLIED DIRECTLY TO STUDENT ACCOUNTS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS WHO CAN ELECT MEMBERS OF THE GOVERNING BODY: TWO DIRECTORS ARE ELECTED ANNUALLY BY A VOTE OF A MAJORITY OF THE PARENTS OF CHILDREN ENROLLED AT THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY: THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, THIS LINE WAS ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND IS REVIEWED BY THE PRESIDENT AND TREASURER OF THE ORGANIZATION FOR ACCURACY. THE REVIEWED 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS 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 REQUIRES ALL OFFICERS AND BOARD MEMBERS TO ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST QUESTIONNAIRE. THE BOARD PRESIDENT IS RESPONSIBLE FOR REVIEWING THE SIGNED STATEMENTS AND ENSURING THAT INTERESTED PERSONS ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF Executive Director's COMPENSATION: INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR DETERMINING COMPENSATION AND BENEFITS FOR THE EXECUTIVE DIRECTOR. BOARD MEMBERS UTILIZE COMPARABILITY DATA DURING THIS PROCESS WHICH INCLUDES COMPENSATION AND BENEFITS PROVIDED TO SIMILAR POSITIONS AT SIMILAR ORGANIZATIONS, WITHIN A SIMILAR GEOGRAPHIC REGION. DECISIONS REACHED ARE RECORDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part V, Line 2a NUMBER OF EMPLOYEES: FIRST PRESBYTERIAN CHURCH OF DALLAS IS THE COMMON PAY MASTER FOR ALL OF ITS RELATED ENTITIES, INCLUDING DALLAS FIRST PRESBYTERIAN CHURCH DEVELOPMENTAL DAY SCHOOL. ALL W-2S ARE FILED BY FIRST PRESBYTERIAN CHURCH OF DALLAS, TEXAS WITH PAYROLL EXPENSE ALLOCATIONS REPORTED ON THE DALLAS FIRST PRESBYTERIAN CHURCH DEVELOPMENTAL DAY SCHOOL. Form 990, Part IV, Line 12 & Part XII, Line 2 Audited financial statements: THE ORGANIZATION HAS ANSWERED "NO" TO THE QUESTIONS REGARDING AN AUDIT IN PART IV, LINE 12A AND PART XII. THE ORGANIZATION IS IN THE PROCESS OF AN AUDIT OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022. HOWEVER, AT THE TIME OF FILING THIS RETURN, THE AUDIT IS NOT YET COMPLETE. FORM 990 PART IX LINE 11G DESCRIPTION:SHARE SERVICES TOTAL FEES:140616 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING TOTAL FEES:12500 FORM 990 PART IX LINE 11G DESCRIPTION:SUBSTITUTE TEACHERS TOTAL FEES:172078 FORM 990 PART IX LINE 11G DESCRIPTION:JANITOR TOTAL FEES:36000 FORM 990 PART IX LINE 11G DESCRIPTION:OFFICE SERVICES TOTAL FEES:5342 FIRST PRESBYTERIAN CHURCH OF DALLAS TX 1835 YOUNG STREET DALLAS TX 75201 750871727 CHURCH TX 501(C)(3) 1 NA false FIRST PRESBYTERIAN CHURCH OF DALLAS FDN 1835 YOUNG STREET DALLAS TX 75201 756052623 SUPPORT ORG TX 501(C)(3) 12A, I FPCD true 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 FPCD TX 4947(A)(1) 12C, III-FI FPCD true false false false false false false false false false false false false false true true false false false false