2024-04-29T10:28:41-05:00 2023-08-31 FORVIS LLP 8200 W Interstate 10 Suite 900 San Antonio TX 782303806 990 2022-09-01 742833616 BRECKENRIDGE VILLAGE % CLAUDIA OLIVEIRA BREC 9035968100 PO BOX 461685 SAN ANTONIO TX 78246 CLAUDIA OLIVEIRA TREASURER 2108325000 2024-03-15 true Claudia Oliveira 999009999 Roberto Ulloa CPA P01953132 2103419400 2024-03-15 3 2022 2023-04-26 12:10:37Z CHARLES DODSON 15062 CR 1145 TYLER TX 75704 11196260 false X WWW.BRECKENRIDGEVILLAGE.COM X 1997 TX BRECKENRIDGE VILLAGE IS A FAITH-BASED COMMUNITY PROVIDING RESIDENTIAL CARE & DAY PROGRAM SERVICES FOR ADULTS WITH MILD TO MODERATE INTELLECTUAL AND DEVELOPMENT DISABILITIES. 9 6 77 9 0 0 4796595 7762576 3107935 3168679 123668 18029 151950 226806 8180148 11176090 0 589 0 0 2750038 2848202 0 0 203051 3496594 2462766 6246632 5311557 1933516 5864533 19166897 25594711 1540368 2070872 17626529 23523839 BRECKENRIDGE VILLAGE OF TYLER (BVT) PROVIDES RESIDENTIAL CARE FOR 58 ICF-IID CLIENTS. false false 2130298 281 795836 LICENSED HOMES SERVED 56 INDIVIDUALS THROUGHOUT THE YEAR. THESE INDIVIDUALS PARTICIPATE IN ACTIVITIES THAT FOCUS ON TEACHING FUNCTIONAL LIFE SKILLS, PHYSICAL FITNESS, PRE-VOCATIONAL SKILLS, COMMUNITY SERVICE, ARTS AND CRAFTS, AND RECREATIONAL ACTIVITIES. 556630 73 114550 BRECKENRIDGE VILLAGE HAS ICF DAY PROGRAM AND PRIVATE PAY DAY PROGRAM SERVICE EXPENSES FOR 58 RESIDENTS IN ICF CARE WITH AN AVERAGE OF 12 COMMUNITY PARTICIPANTS IN PRIVATE PAY. PROGRAM ACTIVITIES INCLUDE TEACHING AND PRACTICE OF SKILLS FOR DAILY LIVING, COMMUNITY VOLUNTEERING, AND ELECTIVE CHOICES SUCH AS ART, CHOIR, HANDBELLS, CRAFTS, EXERCISE. 1780904 235 2258293 BRECKENRIDGE VILLAGE HAS ADMINISTRATIVE PROGRAMS SERVICE EXPENSES FOR EXECUTIVE LEADERSHIP, NURSING SERVICES, DEVELOPMENT, COMMUNITY OUTREACH, FACILITIES MANAGEMENT, EMPLOYMENT AND STAFFING SERVICES, AND CASE MANAGEMENT SERVICES. 4467832 true true false false false false false false false true true false false false true false false true false false false false false false true false false false false true false false false false false false false false false false false false false true true true false false true 10 0 true 77 true false false false false false false false false false false false false X 9 6 true false true false false true false true true false false true true true true true true true false false X CLAUDIA OLIVEIRA 2109051000 PO BOX 461685 SAN ANTONIO TX 78246 X KEVIN C DINNIN CHAIRMAN OF THE BOARD 1.0 40.0 X X 0 1147795 63310 CLAUDIA OLIVEIRA TREASURER 10.0 50.0 X X 0 414916 53950 CHELSEA OWENS executive Director 40.0 0.0 X 176856 0 5861 GEORGE COWDEN VICE-CHAIR/SECRETARY 1.0 8.0 X X 0 146784 0 DR MARK SMITH DIRECTOR 1.0 7.0 X 0 0 0 ALAN GRIFFIN director 1.0 7.0 X 0 0 0 CARL REGISTER director 1.0 7.0 X 0 0 0 CHARLES DODSON director 1.0 7.0 X 0 0 0 KAREN SIMMONS director 1.0 7.0 X 0 0 0 LARRY LUMMUS DIRECTOR 1.0 7.0 X 0 0 0 176856 1709495 123121 1 false true false GARRETT ASSOCIATES GENERAL CONTRA 14170 FM 2964 WHITEHOUSE TX 75791 CONTRACT LABOR 1126597 KRUCIAL STAFFING 7240 W 98TH TERRACE OVERLAND PARK KS 66212 CONTRACT LABOR 181193 DAVID COLLINGS DBA THE GREENERY Lnd 10887 CR 1141 TYLER TX 75709 CONTRACT LABOR 138935 3 50062 7118428 594086 7762576 ADULT ASSISTED LIVING 623990 3168679 3168679 3168679 18029 18029 0 0 0 0 0 0 0 50062 20170 -20170 -20170 0 0 0 0 0 0 OTHER INCOME 900099 246976 246976 246976 11176090 3168679 244835 0 589 589 0 0 182717 182717 0 2136858 1879967 150068 106823 63499 52689 7825 2985 288007 238981 35489 13537 177121 146971 21825 8325 0 15208 15208 6038 6038 0 0 0 365766 320697 45017 52 0 0 0 0 284982 259282 17341 8359 63467 52143 7824 3500 0 2636 1029 1586 21 0 0 707092 702558 4534 101328 101251 53 24 REPAIRS & MAINTENANCE 290076 282246 7011 819 PROGRAM SUPPLIES 157173 146693 9043 1437 FOOD EXPENSES 148106 148106 INDIRECT EXPENSE ALLOCATION 114961 114961 205933 113384 35380 57169 5311557 4467832 640674 203051 7151236 1498806 330896 9578365 317654 68561 346518 396857 0 0 0 0 0 0 0 0 0 0 20050347 5999071 9072510 14051276 0 0 0 0 0 0 0 0 1948083 846 19166897 25594711 915591 849619 0 0 0 0 0 0 0 0 0 0 0 0 0 0 624777 1221253 1540368 2070872 X 13626285 19497151 4000244 4026688 17626529 23523839 19166897 25594711 X 5864533 -3785 36562 X false true X true false X 5288041 2061749 6638885 4796595 7762576 26547846 0 0 5288041 2061749 6638885 4796595 7762576 26547846 22209902 4337944 6036 8064 39313 12868 18029 84310 0 0 0 0 0 0 25089 60254 70395 155972 246976 558686 27190842 17565001 0.15954 0.21260 X SCHEDULE A, PART II, SECTION C, LINE 17A 10%-FACTS-AND-CIRCUMSTANCES TEST 2022: BRECKENRIDGE VILLAGE OF TYLER MAINTAINS A BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, GOVERNMENTAL UNITS, OR OTHER PUBLIC CHARITIES. THE ORGANIZATION ALSO HAS SEVERAL FUNDRAISING EVENTS TO SUPPORT THE SHORTFALL BETWEEN MEDICAID REIMBURSEMENTS AND THE TRUE OPERATING COSTS OF THE ORGANIZATION. BRECKENRIDGE VILLAGE OF TYLER WILL CONTINUE TO OPERATE AND ATTRACT PUBLIC AND GOVERNMENTAL SUPPORT IN ORDER TO PROVIDE RESIDENTIAL CARE AND DAY PROGRAM SERVICES FOR ADULTS WITH MILD TO MODERATE INTELLECTUAL AND DEVELOPMENT DISABILITIES. BRECKENRIDGE VILLAGE MAINTAINS A DEFINITIVE PROGRAM FOR ACCOMPLISHING ITS CHARITABLE WORK, AND RECEIVES A SIGNIFICANT PART OF ITS FUNDS FROM A PUBLIC CHARITY OR GOVERNMENTAL AGENCY TO WHICH IT IS HELD ACCOUNTABLE AS A CONDITION OF THE GRANTS AND CONTRIBUTIONS. THE ORGANIZATION'S GOVERNING BODY REPRESENTS THE BROAD INTEREST OF THE PUBLIC, AND NOT THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. DUE TO THE COVID-19 PANDEMIC AND SEVERAL EXPANSION ENDEAVORS, BRECKENRIDGE VILLAGE OF TYLER RECEIVED GRANTS FROM ITS PARENT ORGANIZATION, FIRSTDAY FOUNDATION. THESE NEED-BASED GRANTS EXCEEDED THE 2% LIMITATION ESTABLISHED IN THE PART II TEST, WHICH SKEWED ITS PUBLIC SUPPORT PERCENTAGE. IT IS THE EXPECTATION THAT THESE GRANTS WILL CONTINUE ONLY ON AN AS-NEEDED BASIS, AND THEY ARE EXPECTED TO NORMALIZE TO LOWER AMOUNTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 150000 -19414 -19414 150000 150000 -4010 -4010 150000 150000 -4700 -4700 150000 150000 -4803 -4803 150000 150000 278 278 150000 1.00000 false false 304661 304661 12564247 5406374 7157873 1477534 592697 884837 5703905 0 5703905 14051276 0 ADVANCES FROM RELATED PARTIES 21253 INTERCOMPANY LOAN PAYABLE 1200000 1221253 11145862 -3785 -3785 11149647 26443 26443 11176090 5311557 5311557 5311557 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS: THE EARNINGS OF THE ENDOWMENT ARE USED FOR SCHOLARSHIP NEEDS FOR THE RESIDENTS OF BVT. SCHEDULE D, PART X, LINE 2 ASC 740 FOOTNOTE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUES PER AUDITED FINANCIALS WITH TAX RETURN: TRNA CONTRIBUTIONS & INTEREST $26,443 MEN'S PRAYER BR 50062 50062 500 3212 1819 14639 0 50062 50062 500 3212 1819 14639 20170 -20170 false false false false false false false false false CHELSEA OWENS executive Director 176856 0 0 0 0 0 0 0 5861 0 182717 0 CLAUDIA OLIVEIRA TREASURER 0 278327 0 125000 0 11589 0 30992 0 22958 0 468866 KEVIN C DINNIN CHAIRMAN OF THE BOARD 0 454434 0 689000 0 4361 0 47974 0 15336 0 1211105 SCHEDULE J, PART I, LINE 3 DETERMINING EXECUTIVE COMPENSATION: The Executive Director's compensation is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions with similar nonprofit organizations. The market analysis is examined by the chief operating officer of the parent organization and any compensation modification is recommended and discussed with the board of directors or executive committee. With the concurrence of the board of directors or executive committee, the compensation is included in the annual operating budget which is contemplated and acted on by the entire board of directors. Approved compensation adjustments are recorded in the personnel record of the executive director along with the rationale for any compensation modification. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: PER THE IRS INSTRUCTIONS, CERTAIN BUSINESS RELATIONSHIPS BETWEEN THE ORGANIZATION'S CURRENT OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES, AS REPORTED IN PART VII, SECTION A, MUST BE DISCLOSED. BECAUSE OF THE INTERRELATED NATURE OF THE FILING ORGANIZATION WITH ITS RELATED ENTITIES (AS DISCLOSED ON SCHEDULE R), ALL OF THE OFFICERS AND DIRECTORS WITH OVERLAPPING RESPONSIBILITIES HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS: IN 2022 THE ORGANIZATION FILED A RESTATED CERTIFICATE OF FORMATION AND ADOPTED NEW BYLAWS. THE CHANGES REFLECT: A NEW OFFICE ADDRESS, NEW BOARD COMPOSITION, AND ESTABLISHED THE EXECUTIVE DIRECTOR AS THE CHIEF OPERATING OFFICER AND A REPRESENTATIVE OF THE COMPANY. THE CHANGES ALSO REFLECT THAT BRECKENRIDGE VILLAGE'S CONTROLLING COMPANY'S NAME WAS CHANGED FROM BCFS TO FIRSTDAY FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE GOVERNING BODY: THE BOARD OF TRUSTEES OF FIRSTDAY FOUNDATION, AS THE PARENT COMPANY OF THE ORGANIZATION, HAS THE POWER TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE TREASURER REVIEWS THE 990 BY COMPARING THE PRIOR RETURN WITH THE CURRENT RETURN. IN ADDITION, ALL FINANCIAL DATA ON THE 990 IS RECONCILED TO THE FINANCIAL STATEMENTS. AFTER REVIEW IS MADE BY THE TREASURER, THE TREASURER WILL THEN REVIEW THE RETURN WITH THE PRESIDENT BEFORE CONSIDERING FINALIZING THE RETURN. THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS VIA ITS INTERNAL INTRANET PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS ARE COVERED WITH THE CONFLICT OF INTEREST AND COMPLIANCE POLICY AND REQUIREMENTS. ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS MUST COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE ON AN ANNUAL BASIS. IF A CONFLICT OF INTEREST SHOULD ARISE, THE PERSON ASSOCIATED WITH THE CONFLICT IS EXCLUDED FROM DISCUSSION, DEBATE AND DECISION MAKING ON THE MATTER. THIS SHALL INCLUDE THE PERSON WITH THE CONFLICT BEING EXCLUDED FROM A MEETING WHERE ANY MATTER ASSOCIATED WITH THE CONFLICT IS DISCUSSED. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF EXECUTIVE DIRECTOR COMPENSATION: THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS. WITH THE CONCURRENCE OF THE BOARD CHAIRMAN, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. FORM 990, PART VI, SECTION B, LINE 15B REVIEW OF OFFICER COMPENSATION: OTHER OFFICER COMPENSATION IS REVIEWED ON AN ANNUAL BASIS UTILIZING NATIONAL AND REGIONAL SALARY SURVEY DATA FOR EQUIVALENT POSITIONS WITH SIMILAR NONPROFIT ORGANIZATIONS. THE MARKET ANALYSIS IS EXAMINED BY THE CHIEF OPERATING OFFICER OF THE PARENT ORGANIZATION AND ANY COMPENSATION MODIFICATION IS RECOMMENDED AND DISCUSSED WITH THE CHAIRMAN OF THE BOARD OF DIRECTORS. WITH THE CONCURRENCE OF THE BOARD CHAIRMAN, THE COMPENSATION IS INCLUDED IN THE ANNUAL OPERATING BUDGET WHICH IS CONTEMPLATED AND ACTED ON BY THE ENTIRE BOARD OF DIRECTORS. APPROVED COMPENSATION ADJUSTMENTS ARE RECORDED IN THE PERSONNEL RECORD OF THE EXECUTIVE DIRECTOR ALONG WITH THE RATIONALE FOR ANY COMPENSATION MODIFICATION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE 990, FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED UPON REQUEST TO THE PUBLIC BY CONTACTING THE ORGANIZATION'S PARENT COMPANY, FIRSTDAY FOUNDATION. FORM 990, PART VII GEORGE COWDEN COMPENSATION: GEORGE COWDEN, VICE-CHAIR/SECRETARY, RECEIVES COMPENSATION FROM A RELATED ORGANIZATION FOR LEGAL SERVICES PROVIDED TO THE ORGANIZATION. NO PART OF HIS COMPENSATION WAS PROVIDED FOR HIS SERVICE AS A BOARD MEMBER. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: NET TRANSFER FROM RELATED PARTY $36,562 FIRSTDAY FOUNDATION 1506 BEXAR CROSSING SAN ANTONIO TX 78232 742874382 ADMIN FOR NFP TX 501(C)(3) 12 TYPE II NA false NATIONAL EMERGENCY MANAGEMENT AND RESPON PO BOX 790487 SAN ANTONIO TX 78279 742603561 HUMAN SVCS TX 501(C)(3) 12 TYPE II FIRSTDAY true COMPASS UNITED PO BOX 791090 SAN ANTONIO TX 78279 621867350 CHILD BASE SV TX 501(C)(3) 12 type II FIRSTDAY true BCFS HEALTH AND HUMAN SERVICES PO BOX 460608 SAN ANTONIO TX 78246 741260710 HUMAN SVCS TX 501(C)(3) 7 FIRSTDAY true CHILDREN'S EMERGENCY RELIEF INTERNATIONA PO BOX 460047 SAN ANTONIO TX 78246 742933669 CHILD BASE SV TX 501(C)(3) 7 FIRSTDAY true SILVER CLIFF RANCH PO BOX 461447 SAN ANTONIO TX 78246 562573060 HUMAN SVCS TX 501(C)(3) 10 FIRSTDAY true INNOVATIVE NETWORK OF KNOWLEDGE PO BOX 461366 SAN ANTONIO TX 78246 455251954 CHILD EDUC SV TX 501(C)(3) 7 FIRSTDAY true COMPASS CONNECTIONS PO BOX 791090 SAN ANTONIO TX 78279 461394166 CHILD BASE SV TX 501(C)(3) 10 FIRSTDAY true EMERGENCY MANAGEMENT AND RESPONSE PO BOX 790487 SAN ANTONIO TX 78279 883550714 HUMAN SVCS TX 501(C)(3) 7 FIRSTDAY true false false true false true false false false true false false false true false true true true false true