2024-11-15T17:24:44+00:00 2023-12-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2023-01-01 751878337 Dallas First Presbyterian Church Developmental Day School DALL 2147488051 1835 Young Street Dallas TX 752015628 Cynthia Grady Executive Director 2147488051 2024-11-15 true true Jeanette Verrelli P00742631 9727028262 2024-11-15 2023 2024-10-15 13:58:12Z Cynthia Grady 1835 Young Street Dallas TX 752015628 2322011 false X www.fpcdayschool.org X 1983 TX OUTREACH MINISTRY TO PRE-SCHOOL CHILDREN AND THEIR FAMILIES. 9 9 46 9 0 0 395404 569614 1231871 1719589 0 0 94802 24265 1722077 2313468 8320 33228 0 0 1156468 1550178 150 5438 5438 573587 791034 1738525 2379878 -16448 -66410 416171 452858 74040 109134 342131 343724 OUTREACH MINISTRY TO PRE-SCHOOL CHILDREN AND THEIR FAMILIES PROVIDING CHILD CARE, SCHOOL AND MEALS FOR CHILDREN OF WORKING PARENTS. false false 1946058 33228 1719634 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. 1946058 true true false false false false false false false false false false true true false false false true false false false false false true false false false true false false false false false false false false false false false false false false true true false false false true X 9 0 true 46 true false false false false false false false false false false false false X 9 9 false true 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 John Fox Holt Treasurer 1.0 0.0 X X 0 0 0 Larry Dykstra Chair 2.0 0.0 X X 0 0 0 Susie Parks Grissom Secretary 1.0 0.0 X 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 Matt Soucek Director 2.0 0.0 X 0 0 0 Sharon King Director 2.0 0.0 X 0 0 0 Susan Stephens Director 1.0 0.0 X 0 0 0 Cynthia Grady Executive Director of School 40.0 0.0 X 97369 0 15648 97369 0 15648 0 false false false FIRST PRESBYTERIAN CHURCH OF DALLAS TX 1835 YOUNG STREET DALLAS TX 75201 SHARED SERVICES 203454 Childcare Careers 2000 Sierra Point Pkwy Suite 702 Brisbane CA 94005 Provided substitute teachers 179042 1 20776 274840 273998 569614 Tuition & Fees 541610 1719589 1719589 0 0 0 0 1719589 0 0 0 0 32763 8543 24220 24220 Other Income 900099 45 45 0 0 0 0 45 2313468 1719634 0 24220 X 33228 33228 0 0 113017 67810 45207 1132770 950615 182155 212524 170208 42316 91867 74964 16903 2063 2063 14540 14540 5438 5438 444283 417534 26749 0 2700 2700 58855 58855 840 840 1363 1363 6882 6882 3535 3535 Food Services 80657 70914 9743 Teaching Supplies & Equipment 66477 66477 Payroll Services 19806 19806 Staff Training 20191 20191 68842 53471 15371 0 2379878 1946058 428382 5438 391052 284645 24050 21179 1069 50999 0 0 3155 0 0 0 0 0 0 92880 416171 452858 61667 108493 0 12373 641 74040 109134 X 342131 343724 342131 343724 416171 452858 X -66410 63694 4309 X false false false X 64649 306514 368699 395404 569614 1704880 0 0 64649 306514 368699 395404 569614 1704880 0 1704880 40 47 87 0 9625 7649 4038 0 24220 45532 1750499 7033254 0.9739 0.9619 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. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 9625.0, COLUMN B - 7649.0, COLUMN C - 4038.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 21312.0; DESCRIPTION - FUNDRAISING INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 24220.0, COLUMN F - 24220.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Receivables from related organization 28844 Interest in FPCD Foundation 64036 92880 Payables to related organizations 641 641 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY 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 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE ORGANIZATION APPLIED FOR AND RECEIVED A TEXAS WORKFORCE COMMISSION GRANT IN THE AMOUNT OF $274,840. Murad Auctions 32763 32763 750 6744 600 449 0 0 32763 32763 750 6744 600 449 8543 24220 true Scholarships 8 33228 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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 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 VI, Line 3 Delegation of management duties THE DAILY MANAGEMENT OF DALLAS FIRST PRESBYTERIAN CHURCH DEVELOPMENTAL DAY SCHOOL 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 SCHOOL 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 2023 SHARED SERVICES IS $142,584. Form 990, Part VI, Line 7a Members or stockholders electing members of 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, Line 8b Documentation of meetings held by committees of 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, Line 11b Review of form 990 by governing body 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, Line 12c 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, Line 15a Process to establish compensation of top management official 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, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part IX, Line 11g Other Fees Shared Services - Total Expense: 132540, Program Service Expense: 114642, Management and General Expenses: 17898, Fundraising Expenses: ; Contract Services - Total Expense: 65544, Program Service Expense: 56693, Management and General Expenses: 8851, Fundraising Expenses: ; Substitute Teachers - Total Expense: 246199, Program Service Expense: 246199, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Interest in Net Asset of FPCD Foundation - 4309; First Presbyterian Church of Dallas 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) Type 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) FPCD true false false false false false false false false false false false false false true true false false false false