2024-10-31T12:54:42-05:00 2023-12-31 350921680 CROWE LLP 5810 TENNYSON PARKWAY SUITE 450 PLANO TX 750244112 990 2023-01-01 262240778 COMPASSION UNITED COMP 9367888499 PO BOX 2582 CONROE TX 77305 ROGER LUKE REDUS PRESIDENT 9367888499 2024-10-31 1 0 ANDREW GRAY P01517705 2147775200 2024-10-30 2023 2024-10-15 13:58:12Z ROGER LUKE REDUS PO BOX 2582 CONROE TX 77305 2494241 0 X WWW.COMPASSIONUNITED.US X 2008 TX OUTREACH AND SUPPORT PROGRAMS THAT SHARE A UNITED VISION TO EMPOWER THE UNDERPRIVILEGED. 7 6 12 441 0 0 2185088 2446797 18620 15425 0 0 -34894 -21340 2168814 2440882 0 0 0 0 318800 378751 0 0 180425 1694604 1915479 2013404 2294230 155410 146652 2125203 2189654 6572 22171 2118631 2167483 COMPASSION UNITED IS A COLLECTION OF UNIQUE OUTREACH AND SUPPORT PROGRAMS THAT SHARE A UNITED VISION TO HOLISTICALLY EMPOWER AND EQUIP THE HOMELESS, POOR AND ADDICTED TO DISCOVER A NEW LIFE THAT WILL RESTORE THEIR HOPE AND TRANSFORM THEIR FUTURE. 0 0 1449992 TERRY'S TABLE FOOD PANTRY PROVIDES FOOD DISTRIBUTION TO PEOPLE IN NEED. IT IS A PLACE OF CONNECTION, HOPE AND OUTREACH TO MONTGOMERY COUNTY CITIZENS. THE FOOD BANK PROVIDED OVER 705,863 POUNDS OF FOOD TO TERRY'S TABLE FOOD PANTRY. BY HELPING MEET PEOPLE'S PHYSICAL NEEDS, COMPASSION UNITED NURTURES THEIR EMOTIONAL AND SPIRITUAL NEEDS. TERRY'S TABLE FOOD PANTRY IS LOCATED IN CUT AND SHOOT, TEXAS. 489779 15425 PROGRAMS FOR THE HOMELESS--A THREE PHASE PROGRAMMATIC COLLABORATION THAT CONSISTS OF THREE COMPONENTS: OUTREACH, RELIEF AND EMPOWERMENT. COMPASSION UNITED HOSTS EVENTS SIX DAYS PER WEEK WHERE VOLUNTEERS AND PROGRAM LEADERS INTERACT WITH THE HOMELESS IN MONTGOMERY COUNTY, TEXAS. AT THESE EVENTS, FOOD AND CLOTHING ARE PROVIDED TO OFFER RELIEF. FOR THOSE WHO ARE READY TO MAKE A CHANGE IN THEIR LIVES, COMPASSION UNITED OFFERS OPPORTUNITIES FOR EMPOWERMENT THOUGH TRANSITIONAL LIVING PROGRAMS. IN THESE PROGRAMS, SHELTER, TRANSPORTATION, EDUCATION, AND MENTORSHIP ARE PROVIDED TO THE MEN AND WOMEN. PROGRAMS TO THE HOMELESS SERVE APPROXIMATELY 72 PEOPLE A DAY. 28960 PROGRAMS FOR CHILDREN--DESTINY KIDS AND CITY OF LIGHT YOUTH ARE PROGRAMS THAT ARE FOCUSED ON HELPING CHILDREN AND YOUTH BUILD AND ENGAGE IN ENCOURAGING, POSITIVE AND LIFE-CHANGING RELATIONSHIPS. VOLUNTEERS HELP MENTOR THE CHILDREN AND YOUTH TO HELP THEM SEE THEIR FULL POTENTIAL. THE PROGRAMS ARE TWO DAYS A WEEK IN CONROE TEXAS. COMPASSION UNITED SERVES APPROXIMATELY 67 CHILDREN AND YOUTH A WEEK. 1968731 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 16 0 1 12 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X CARRIE HESTILOW 9367868499 PO BOX 2582 CONROE TX 77305 ROGER L REDUS PRESIDENT 60.00 X X 68182 0 0 JEFFREY D HARRIS TREASURER 12.00 X X 0 0 0 JEFFREY SWIFT DIRECTOR 12.00 X 0 0 0 JIM FREDERICKS DIRECTOR 2.00 X 0 0 0 JOHN STACY DIRECTOR 4.00 X 0 0 0 TOM HAUSER DIRECTOR 1.00 X 0 0 0 GUY MORGAN DIRECTOR 2.00 X 0 0 0 SAVANNAH CORDELL SECRETARY 20.00 X 32869 0 0 101051 0 0 0 0 0 0 0 99687 69540 2277570 1423419 2446797 HOUSING 531310 15425 15425 15425 32019 99687 53359 -21340 -21340 2440882 15425 0 -21340 101051 61966 13882 25203 251794 154404 34591 62799 25906 15807 2806 7293 19613 19613 67503 31170 36333 6341 539 1122 4680 11484 1714 3093 6677 14080 13620 260 200 127224 115564 5396 6264 13793 12067 1195 531 17821 13634 2602 1585 51203 40419 3104 7680 32569 22916 5416 4237 FOOD AND NUTRITION 1491598 1485096 5932 570 DUES AND SUBSCRIPTIONS 16410 2085 10986 3339 PROGRAM SUPPORT SERVICE 15304 12951 250 2103 MISSIONS AND SUPPORT 9847 8141 1706 20689 7808 1950 10931 2294230 1968731 145074 180425 307074 273728 226552 307281 7955 1889 1771939 165183 1583622 1606756 2125203 2189654 6572 22171 6572 22171 X 1704398 1804914 414233 362569 2118631 2167483 2125203 2189654 146652 120000 -217800 0 X X 0 1 X 1 0 X 871500 2876159 1633696 2185088 2446797 10013240 871500 2876159 1633696 2185088 2446797 10013240 521736 9491504 595 595 10013835 95970 0.94780 0.92180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75845 75845 1556878 81600 1475278 139216 83583 55633 1606756 X 2676120 181879 181879 2494241 -53359 -53359 2440882 2409468 61879 53359 115238 2294230 0 2294230 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. UNCERTAIN TAX POSITIONS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THAT POSITION IS MORE-LIKELY-THAN-NOT OF BEING SUSTAINED UPON EXAMPINATION BY TAXING AUTHORITIES, BASED ON TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS CONCULDED THAT THERE ARE NOT UNCERTAIN TAX POSITIONS, OR ANY INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITION REQURING RECOGNITION IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -53,359. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 53,359. GALA-DINNER 131706 99687 32019 12629 20973 2500 17257 131706 99687 32019 12629 20973 2500 17257 53359 -21340 KARLA REDUS SPOUSE OF LUKE REDUS, BOARD PRESIDENT 37899 COMPENSATION EARNED AS EMPLOYEE OF ORGANIZATION 0 X 2586 1423419 SEE STATEMENT 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS SCHEDULE M, PART I, COLUMN (D): THERE ARE TWO PRIMARY SOURCES FOR FOOD DONATIONS; BULK GROCERY FOOD AND MEALS. THE FOOD IS VALUED AT APPROXIMATE AVERAGE WHOLESALE VALUE OF ONE POUND OF DONATED PRODUCT BASED ON THE MOST RECENT FEEDING AMERICA PRODUCT VALUATION SURVEY. THE PRICE PER POUND RANGED FROM $1.92 TO $1.93. COMPASSION UNITED RECEIVED 705,863 POUNDS OF DONATED FOOD. THE FAIR VALUE DONATED TO THE FOOD PANTRY WAS $1,367,949. THE DEPARTMENT OF AGRICULTURE PROVIDES ANNUAL TABLES SHOWING THE REIMBURSEMENT RATE FOR MEALS SERVED IN ADULT DAY CARE CENTERS (AS WELL AS OTHER PROGRAMS). THE RATES AS PUBLISHED IN THE FEDERAL REGISTER RANGED FROM $2.21 TO $2.28 PER MEAL. COMPASSION UNITED RECEIVED 24,810 MEALS FOR CHOP AND BREAKFAST AT THE PARK DURING 2023. THE FAIR VALUE OF THE MEALS DONATED TO CHOP AND BREAKFAST AT THE PARK WAS $55,470. NOTES TO 2023 FORM 990: ON JULY 15, 2019, THE CITY OF CONROE, TEXAS CONTRIBUTED 5 ACRES OF UNDEVELOPED LAND TO CU. LOCATED AT 350 FOSTER DRIVE, THE SITE IS APPROXIMATELY TWO MILES SOUTH OF DOWNTOWN CONROE. THE ORGANIZATION AGREED TO UTILIZE THE PROPERTY TO PROVIDE LOW-INCOME HOUSING, HOUSING FOR THE HOMELESS, AND PROVIDE RELATED SERVICES NO LATER THAN JULY 15, 2024. THE SITE IS CALLED MIRACLE CITY. THE CITY OF CONROE HAS THE RIGHT TO REGAIN THE TITLE TO THE PROPERTY IF CU DOES NOT MEET THESE TIME LIMITS OR DOES NOT CONTINUE TO OPERATE AS A NON-PROFIT SERVING THE HOMELESS. THIS REVERSIONARY INTEREST EXPIRES ON DECEMBER 31, 2039. IN THE EVENT THE CITY BELIEVES THE ORGANIZATION IS NOT IN COMPLIANCE WITH THE REQUIREMENTS OF THE CONVEYANCE, THERE ARE NOTICE AND RIGHT TO CURE PROVISIONS IN THE DEED. CU ESTIMATED THAT THE VALUE OF THE LAND DONATION WAS $217,800. DUE TO CONDITIONS ON THIS LAND, IT IS NOT RECOGNIZED ON THESE FINANCIAL STATEMENTS (SEE NOTE 8). CU PLANS FOR THE SITE TO INCLUDE AN INNOVATIVE, TRANSFORMATIONAL COMMUNITY CONSISTING OF TRANSITIONAL HOUSING, SUPPORT SERVICES, AND EMPOWERMENT OPPORTUNITIES. THE FIRST BUILDING IN MIRACLE CITY, THE EMPOWERMENT BUILDING, WAS COMPLETED IN APRIL 2022. IT IS A STEEL FRAME, 5,500 SQUARE FOOT BUILDING THAT HOUSES THE CHOP AND FRESH START EMPOWERMENT CENTER AS WELL AS ADMINISTRATIVE OFFICES. ITS TOTAL COST OF APPROXIMATELY $1,130,000 INCLUDES CONSTRUCTION COSTS PLUS PERMITS, UTILITY CONNECTIONS, ARCHITECTURAL FEES, ENGINEERING, LIABILITY INSURANCE, BANK FEES AND SITE WORK. AS OF DECEMBER 31, 2023 AND 2022, RESTRICTED CASH TOTALING $207,299 AND $121,024, RESPECTIVELY, WAS AVAILABLE FOR FUNDRAISING, DESIGN, DEVELOPMENT, AND CONSTRUCTION OF MIRACLE CITY. FORM 990, PART VI, SECTION A, LINE 1A: THE CORPORATION SHALL HAVE SUCH COMMITTEES AS MAY FROM TIME TO TIME BE DESIGNATED BY RESOLUTION OF THE BOARD OF DIRECTORS. THESE COMMITTEES MAY CONSIST OF PERSONS WHO ARE NOT ALSO MEMBERS OF THE BOARD AND SHALL ACT IN AN ADVISORY CAPACITY TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 ROGER LUKE REDUS IS THE PRESIDENT AND CHIEF OPERATING OFFICER OF THE ORGANIZATION AND A VOTING MEMBER OF THE BOARD OF DIRECTORS. HE IS NOT AN INDEPENDENT BOARD MEMBER. KARLA REDUS, WIFE OF ROGER LUKE REDUS, IS A FULL-TIME EMPLOYEE SERVING AS THE TEAM LEADER FOR THE MEN'S TRANSITIONAL HOUSING AND EMPOWERMENT TRAINING PROGRAMS. MR. AND MRS. REDUS CO-FOUNDED COMPASSION UNITED IN 2008. HER COMPENSATION IS REPORTED ON SCHEDULE L, PART IV. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - A COPY OF THE DRAFT 990 WAS PROVIDED TO THE PRESIDENT AND TREASURER FOR DETAIL REVIEW. ONCE ALL QUESTIONS HAD BEEN RESOLVED, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS. THE 990 WAS THEN SIGNED BY THE PRESIDENT AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS AND EMPLOYEES AND LEADERS OF THE VARIOUS RECOVERY PROGRAMS. THE PRESIDENT DETERMINES IF A CONFLICT EXISTS, AND CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE OF THE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. FORM 990, PART XI, LINE 8, PRIOR PERIOD ADJUSTMENT: DURING THE YEAR ENDED DECEMBER 31, 2023, CU IDENTIFIED A LAND CONTRIBUTION PREVIOUSLY RECOGNIZED AS DONOR RESTRICTED REVENUE AND LAND. AS OF DECEMBER 31, 2023, THE CONDITIONS TO THE LAND CONTRIBUTION HAVE NOT BEEN MET. IN THE EVENT THE DONOR BELIEVES CU IS NOT IN COMPLIANCE WITH THE REQUIREMENTS OF THE CONVEYANCE, THERE ARE NOTICE AND RIGHT TO CURE PROVISIONS IN THE DEED. THE RESTATEMENT WAS RETROSPECTIVELY APPLIED STARTING JANUARY 1, 2022, RESULTING IN A NET DECREASE OF $217,800 TO LAND AND NET ASSETS, AT THE BEGINNING OF YEAR.