2024-11-01T11:18:43-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 15303 N DALLAS PARKWAY SUITE 1400 ADDISON TX 75001 990 2023-01-01 752755400 BAPTIST MEMORIALS MINISTRIES BAPT 2147588000 700 N PEARL STREET 1200 DALLAS TX 75201 JANICE J COTHRAN VICE PRESIDENT & CFO 2147588000 2024-10-30 1 0 RAHIM HABIB P01912003 9723835700 2024-10-30 2023 2024-10-15 13:58:12Z BAPTIST RETIREMENT COMMUNITY DR ALBERT REYES 700 N PEARL STREET 1200 DALLAS TX 75201 17005012 0 X WWW.BUCKNER.ORG X 1951 TX TO FOLLOW THE EXAMPLE OF JESUS BY SERVING SENIORS. 6 5 223 181 0 0 968827 433842 11549898 13272218 2839301 2708614 210583 98254 15568609 16512928 32565 52962 0 0 8435117 8669138 0 0 0 6783513 7155673 15251195 15877773 317414 635155 72587033 75672446 28497425 28030178 44089608 47642268 X PROVIDE CARE, MAINTENANCE, HOUSING AND RELATED SERVICES TO ALLOW SENIOR ADULTS TO RECEIVE A HIGH QUALITY CONTINUUM OF CARE THROUGHOUT THEIR LATER YEARS IN AN ATMOSPHERE THAT PROMOTES AN ACTIVE, HEALTHY, CHRISTIAN LIFESTYLE WHILE MAINTAINING THEIR INDEPENDENCE AND DIGNITY. 0 0 8863059 38045 6345147 BAPTIST MEMORIALS MINISTRIES (BMM) PROVIDES LONG-TERM CARE FOR AN AVERAGE CENSUS OF 62 WITH A PRIMARY DIAGNOSIS OF ALZHEIMER'S OR RELATED DEMENTIA, OF WHICH 34% ARE MEDICAID ELIGIBLE. 3440244 14917 4556377 PROVIDE AFFORDABLE INDEPENDENT LIVING IN COTTAGES, DUPLEXES OR APARTMENTS FOR APPROXIMATELY 342 INDIVIDUALS LIVING IN 272 UNITS (SAN ANGELO ONLY). 2403991 0 2171377 PROVIDE AFFORDABLE ASSISTED LIVING CARE FOR AN AVERAGE CENSUS OF 27. 377529 0 199317 PROVIDE COMMUNITY BASED SERVICES (PERSONAL ASSISTANCE) FOR INDIVIDUALS ON THE CAMPUS AND THE LOCAL COMMUNITY. 377529 0 199317 15084823 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 60 0 1 223 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X AARON HARGETT 3256557391 902 N MAIN STREET SAN ANGELO TX 76903 X DR ALBERT REYES PRESIDENT & CEO 2.00 38.00 X X 0 520391 174369 LISA EADY DIRECTOR 1.00 4.00 X 0 0 0 DR RIEFFORD GAIL FLOOD DIRECTOR, CHAIR 1.00 3.00 X 0 0 0 TOMMY HIEBERT DIRECTOR 1.00 0.00 X 0 0 0 LIBBY MIMS DIRECTOR 1.00 0.00 X 0 0 0 TROYCE WILCOX DIRECTOR 1.00 0.00 X 0 0 0 CHARLIE WILSON BRS PRESIDENT 2.00 38.00 X 0 377406 63132 JEFFREY GENTRY SR. VICE PRESIDENT & CFO 2.00 38.00 X 0 436606 57055 PRISCILLA REIMER SR. VP & GENERAL COUNSEL & SECRETARY 2.00 38.00 X 0 333516 51692 MICHAEL OLMSTEAD VICE PRESIDENT & COO (AS OF 3/23) 5.00 35.00 X 0 221749 12819 RICHARD MUNOZ ASSISTANT SECRETARY 2.00 38.00 X 0 220947 28237 KAYLA COLEMAN ASSISTANT SECRETARY 2.00 38.00 X 0 215668 13798 CHRISTINA ALLERT ASSISTANT SECRETARY 2.00 38.00 X 0 144811 7894 AARON HARGETT EXECUTIVE DIRECTOR 40.00 0.00 X 174522 0 14444 STANLEY WINKLEY DIRECTOR OF NURSING 40.00 0.00 X 108984 0 9424 DAISY TOMS HEALTHCARE ADMINISTRATOR 40.00 0.00 X 104365 0 5974 387871 2471094 438838 3 0 1 0 ALEXANDER & HART LLC 1139 E 24TH 1/2 SAN ANGELO TX 76903 LANDSCAPE SERVICES 303668 FUNCTIONAL PATHWAYS OF TN LLC 10133 SHERRILL BLVD STE 200 KNOXVILLE TN 37932 PHYSICAL THERAPY 147367 2 31500 402342 433842 MEMORY IMPAIRED 623000 6345147 6345147 INDEPENDENT LIVING 623000 4556377 4556377 ASSISTED LIVING CARE 623000 2171377 2171377 HOME SERVICES 621610 199317 199317 13272218 2507465 2507465 414 414 419651 273582 357116 134968 62535 138614 201149 201149 AUXILIARY REVENUE 900099 81149 81149 RESIDENT DEPOSITS 900099 13450 13450 REFUNDS 900099 3241 3241 97840 16512928 13272218 0 2806868 52962 52962 6502583 6189970 312613 245182 233395 11787 1443441 1374047 69394 477932 454955 22977 110040 110040 1039 1039 3565 3565 531411 531411 221218 221218 82996 82996 68338 68338 1667867 1667867 68307 48412 19895 469630 469630 1559431 1559431 1133376 1133376 FOOD COSTS 717610 717610 MEDICAL COSTS 401850 401850 TAXES AND LICENSES 37868 37868 SUPPLIES 34049 34049 47078 26656 20422 15877773 15084823 792950 0 1060306 1442275 3039164 2934111 1713059 1084249 53654 45735 1078173 1066403 61936716 28311209 33274580 33625507 29732233 32368097 5741933 72587033 75672446 585122 924688 13078202 13534430 12358161 11967595 2475940 1603465 28497425 28030178 X 16322355 18569673 27767253 29072595 44089608 47642268 72587033 75672446 X 635155 2956395 -38890 X 0 1 X 1 0 X 667028 1830558 2831639 968827 433842 6731894 10278379 10589930 11079453 11549898 13272218 56769878 10945407 12420488 13911092 12518725 13706060 63501772 4353 845166 780301 632772 119758 2382350 0 4353 845166 780301 632772 119758 2382350 61119422 1540092 1640499 1896102 2355949 2507879 9940521 1540092 1640499 1896102 2355949 2507879 9940521 52075 296981 207401 209790 97840 864087 12537574 14357968 16014595 15084464 16311779 74306380 0.82250 0.83400 0.13380 0.12340 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 52,075. 2020 AMOUNT: $ 296,981. 2021 AMOUNT: $ 207,401. 2022 AMOUNT: $ 209,790. 2023 AMOUNT: $ 97,840. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27767253 1505342 200000 29072595 33485803 -5518550 200000 27767253 27734656 387270 5563877 200000 33485803 26479485 1455171 200000 27734656 24336752 2342733 200000 26479485 0.85255 0.14745 1 0 1735661 1735661 56422005 25557793 30864212 1708319 1219425 488894 2070731 1533991 536740 33625507 HIGHGROUND ADVISORS 5616610 F ENDOWMENT INV - CORP BONDS 111237 F ENDOWMENT INV - OTHER 14086 F 5741933 DUE TO RELATED ENTITIES 1579458 OTHER LIABILITIES 887 HGA ANNUITY LIABILITIES 23120 1603465 X PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO PROVIDE SUPPORT OF THE GENERAL PROGRAM OPERATIONS AND CAPITAL NEEDS OF BMM. PART X, LINE 2: BMM IS A SUBSIDIARY OF BUCKNER RETIREMENT SERVICES, INC., WHICH IS A SUBSIDIARY OF BUCKNER INTERNATIONAL. BUCKNER INTERNATIONAL IS AUDITED ON AN ANNUAL BASIS. THE OPERATIONS OF BMM ARE DISCLOSED IN THE SUPPLEMENTAL INFORMATION SECTION OF THE BUCKNER INTERNATIONAL AUDIT REPORT. THE ACCOUNTING STANDARDS CODIFICATION GUIDANCE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES REQUIRES THAT BUCKNER RECOGNIZE IN ITS FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO BUCKNER'S TAX-EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME, AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. FOR THE YEAR ENDED DECEMBER 31, 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2023, BUCKNER'S TAX YEARS 2020 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION. 1 RESIDENT RENTAL ASSISTANCE 6 52962 0 PART I, LINE 2: APPLICATIONS FOR RESIDENT ASSISTANCE ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND THE INDEPENDENT LIVING DIRECTOR. ASSISTANCE IS GRANTED BASED ON FINANCIAL NEED OF THE RESIDENT(S) AND AVAILABILITY OF FUNDS. ALL RECIPIENTS ARE RESIDENTS OF BMM'S FACILITIES. ASSISTANCE IS FOR MONTHLY RENT INCURRED AT THE FACILITY IN WHICH THE RECIPIENT RESIDES. OTHER EXPENSES INCURRED BY THE RESIDENT ARE REVIEWED AND CONSIDERED WHEN DETERMINING THE AMOUNT OF RENTAL ASSISTANCE TO BE GRANTED. APPLICATIONS MUST BE RENEWED ANNUALLY AND ASSISTANCE IS CONSIDERED ON AN ANNUAL BASIS. X 1 1 0 1 0 0 0 0 0 1 0 DR ALBERT REYES PRESIDENT & CEO 0 426120 0 62644 0 31627 0 96391 0 77978 0 694760 0 0 JEFFREY GENTRY SR. VICE PRESIDENT & CFO 0 394281 0 40563 0 1762 0 54242 0 2813 0 493661 0 0 CHARLIE WILSON BRS PRESIDENT 0 341295 0 32677 0 3434 0 60273 0 2859 0 440538 0 0 PRISCILLA REIMER SR. VP & GENERAL COUNSEL & SECRETARY 0 290905 0 38248 0 4363 0 49099 0 2593 0 385208 0 0 RICHARD MUNOZ ASSISTANT SECRETARY 0 196368 0 23567 0 1012 0 26092 0 2145 0 249184 0 0 MICHAEL OLMSTEAD VICE PRESIDENT & COO (AS OF 3/23) 0 221050 0 0 0 699 0 10541 0 2278 0 234568 0 0 KAYLA COLEMAN ASSISTANT SECRETARY 0 210277 0 5000 0 391 0 11667 0 2131 0 229466 0 0 AARON HARGETT EXECUTIVE DIRECTOR 155126 0 10158 0 9238 0 12689 0 1755 0 188966 0 0 0 CHRISTINA ALLERT ASSISTANT SECRETARY 0 133155 0 8603 0 3053 0 6427 0 1467 0 152705 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED THE FOLLOWING TAXABLE COMPENSATION TO PERSONS LISTED IN PART VII: - GROSS-UP PAYMENTS FOR COSTS OF TAX EQUALIZATION OF BENEFITS FOR THE EMPLOYEES LISTED. PART I, LINE 3 ALBERT REYES IS THE PRESIDENT OF BUCKNER INTERNATIONAL, INC. HE ALSO SERVES AS A MEMBER OF BMM'S BOARD. THE COMPENSATION REFLECTED IS THAT OF THE PRESIDENT'S POSITION AND NOT AS A MEMBER OF BMM'S BOARD. BUCKNER INTERNATIONAL USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE PRESIDENT/CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - FORM 990 OF OTHER ORGANIZATIONS - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF BUCKNER INTERNATIONAL IS RESPONSIBLE FOR EVALUATING THE PERFORMANCE OF AND SETTING THE COMPENSATION FOR THE PRESIDENT/CEO OF BUCKNER INTERNATIONAL ON AN ANNUAL BASIS. THE EVALUATION IS BASED ON PERFORMANCE CRITERIA AND AGREED UPON GOALS AND INCLUDES A WRITTEN SELF-EVALUATION BY THE PRESIDENT/CEO, AS WELL AS INVITED COMMENTS FROM BOARD MEMBERS WHO REVIEW THE SELF-EVALUATION. THE EXECUTIVE COMMITTEE REPORTS ON ITS REVIEW TO THE BOARD, INCLUDING RECOMMENDATIONS REGARDING THE PRESIDENT/CEO'S COMPENSATION, WHICH THE BOARD THEN ACTS UPON. DURING THIS PROCESS, AGREED UPON PERFORMANCE GOALS ARE SET FOR THE NEXT YEAR AND ARE FORMALLY DOCUMENTED. AT LEAST EVERY THREE YEARS, A TASK FORCE MAY BE FORMED TO CONDUCT A CAREFULLY PLANNED COMPREHENSIVE REVIEW, WHICH MAY INCLUDE INVITING FEEDBACK FROM STAFF, PEERS IN BUCKNER INTERNATIONAL'S SECTOR, AND INDIVIDUALS OUTSIDE THE ORGANIZATION WHO HAVE INTERACTED WITH THE PRESIDENT/CEO. PART I, LINE 4B THE 457(F) PLAN IS A DEFERRED COMPENSATION PLAN THAT ALLOWS BUCKNER TO CONTRIBUTE MONEY ON A PRE-TAX BASIS INTO INVESTMENTS THAT PROVIDE KEY EXECUTIVES WITH A RETIREMENT BENEFIT. ALL CONTRIBUTIONS REMAIN AN ASSET OF THE ORGANIZATION UNTIL DISTRIBUTED. DR. ALBERT REYES $63,923 CHARLIE WILSON $32,273 JEFFREY GENTRY $27,042 PRISCILLA REIMER $25,499 RICHARD MUNOZ $9,815 KAYLA COLEMAN $2,500 PART I, LINE 7 THE BUCKNER GOAL ACHIEVEMENT PROGRAM (GAP) IS INTENDED TO REWARD SELECTED MANAGERS FOR THEIR ACHIEVEMENT OF PRE-ESTABLISHED GOALS AND OBJECTIVES, WHICH ARE TIED TO THE BUSINESS AND BUDGET. GAP PAYMENTS ARE SUBJECT TO APPROVAL BY THE BOARD AT THE END OF EACH YEAR. FORM 990, PART VI, SECTION A, LINE 6 BUCKNER RETIREMENT SERVICES, INC. IS THE SOLE MEMBER OF BMM. FORM 990, PART VI, SECTION A, LINE 7A BUCKNER RETIREMENT SERVICES, INC. ELECTS THE DIRECTORS OF BMM. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS OF BMM ARE SUBJECT TO APPROVAL OF ITS SOLE MEMBER, BUCKNER RETIREMENT SERVICES, INC. AS STATED IN THE BYLAWS, SECTION 2.8, INCLUDING: - THE MAKING OF CONTRACTS OF THE CORPORATION INVOLVING ANY OF ITS DIRECTORS OR OFFICERS; - THE MAKING OF LOANS BY THE CORPORATION TO ANY OF ITS OFFICERS OR EMPLOYEES; - THE BORROWING OR LENDING OF MONEY OR OTHER ASSETS BY THE CORPORATION, OR THE CREATION OF ACTUAL OR CONTINGENT INDEBTEDNESS OF THE CORPORATION THROUGH A GUARANTY OF ANOTHER'S DEBT OR SIMILAR ACTION, IN EXCESS OF CERTAIN AMOUNTS AND/OR OTHER CRITERIA ESTABLISHED OR APPROVED FROM TIME TO TIME BY THE SOLE MEMBER; - THE CORPORATION'S CREATION OF, ACQUISITION OF OWNERSHIP INTERESTS IN, OR AFFILIATION WITH, ANY OTHER ORGANIZATION; - THE MAKING OR ACCEPTANCE BY THE CORPORATION OF ANY COMMITMENT TO SEND FUNDS OF THE CORPORATION IN EXCESS OF SPECIFIC MINIMUM AMOUNTS AND/OR OTHER CRITERIA ESTABLISHED OR APPROVED FROM TIME TO TIME BY THE SOLE MEMBER; - THE ALTERATION, AMENDMENT OR REPEAL OF THE BYLAWS OR THE ADOPTION OF NEW BYLAWS; - THE AMENDMENT OR REPEAL OF THE CORPORATION'S CERTIFICATE OF FORMATION; - THE MERGER, CONSOLIDATION, REORGANIZATION, OR DISSOLUTION OF THE CORPORATION; - THE SALE, LEASE, EXCHANGE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SENT TO THE BUCKNER INTERNATIONAL FINANCE COMMITTEE AND THE FULL BOARD FOR REVIEW PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND OFFICERS ARE REQUIRED TO SUBMIT A STATEMENT OF DISCLOSURE UPON APPOINTMENT TO THE BOARD AND THEREAFTER ANNUALLY. THE PURPOSE OF THIS STATEMENT IS TO PROVIDE A MECHANISM FOR THE DISCLOSURE OF ANY ACTUAL OR POTENTIAL CONFLICTS(S) OF INTEREST. ANY ACTUAL OR POTENTIAL CONFLICTS THAT ARISE BETWEEN ANNUAL STATEMENT SUBMISSIONS ARE REQUIRED TO BE COMMUNICATED AS SOON AS POSSIBLE IN WRITING TO THE GENERAL COUNSEL. THE CONFLICT OF INTEREST POLICY (COI) IS EXPLAINED AT THE TIME OF ISSUANCE FOR SIGNATURE. THE COI DEFINES DISQUALIFIED PERSONS AND POTENTIAL CONFLICTS. ANY CONFLICTS THAT ARISE ARE REVIEWED BY THE BOARD OUTSIDE OF THE PRESENCE OF THE INDIVIDUAL(S) INVOLVED. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION DECISIONS FOR THE EXECUTIVE JOB(S) ARE BASED ON RELEVANT COMPENSATION SURVEY DATA, EVIDENCED JOBHOLDER PERFORMANCE AND AVAILABLE RESOURCES. THE SENIOR VICE PRESIDENT OF BUCKNER RETIREMENT SERVICES, INC. IS RESPONSIBLE FOR SETTING THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. A FORMAL EVALUATION OF THE JOB PERFORMANCE IS PREPARED AND MAINTAINED IN THE EXECUTIVE DIRECTOR'S PERSONNEL FILE IN HUMAN RESOURCES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY REQUEST. THEY MAY BE REVIEWED AT THE REGIONAL OFFICE IN SAN ANGELO OR THE CORPORATE OFFICE IN DALLAS OR MAY BE SENT BY MAIL. FORM, PART VII, SECTION A, LINE 1A: AVERAGE HOURS AND REPORTABLE COMPENSATION OFFICER COMPENSATION PAID BY A RELATED ORGANIZATION REFLECTS COMPENSATION PAID BY ITS PARENT COMPANY, BUCKNER INTERNATIONAL (BI). THIS COMPENSATION DOES NOT REFLECT PAYMENT FOR SERVICES AS OFFICERS OF THE FILING ORGANIZATION. AVERAGE HOURS PER WEEK ARE AN ESTIMATE OF THE HOURS SPENT IN THE CAPACITY OF OFFICER FOR THE FILING ORGANIZATION AND RELATED ORGANIZATIONS. BI ADMINISTRATIVE EXPENSE, INCLUDING COMPENSATION AND BENEFITS, IS ALLOCATED TO RELATED ORGANIZATIONS BASED ON A PERCENTAGE CALCULATION. ADMINISTRATIVE EXPENSE ALLOCATED TO THE FILING ORGANIZATION IS REPORTED ON PART IX. FORM 990, PART XI, LINE 9: BAD DEBT RESERVE -38,890. BUCKNER INTERNATIONAL 700 N PEARL ST STE 1200 DALLAS TX 75201 750891443 MANAGEMENT/ADMIN TX 501(C)(3) LINE 12C, III-FI N/A 0 RIO GRANDE CHILDREN'S HOME FOUNDATION 700 N PEARL ST STE 1200 DALLAS TX 75201 742552150 MANAGEMENT/ADMIN TX 501(C)(3) LINE 12B, II BCFS 0 BUCKNER FHC - BACHMAN LAKE 700 N PEARL ST STE 1200 DALLAS TX 75201 832166056 SOCIAL SERVICES TX 501(C)(3) LINE 12A, I BCFS 0 RIO GRANDE CHILDREN'S HOME 700 N PEARL ST STE 1200 DALLAS TX 75201 741492806 SOCIAL SERVICES TX 501(C)(3) LINE 7 BCFS 0 BUCKNER CHILDREN & FAMILY SERVICES INC 700 N PEARL ST STE 1200 DALLAS TX 75201 752571395 SOCIAL SERVICES TX 501(C)(3) LINE 7 BI 0 BUCKNER RETIREMENT SERVICES INC 700 N PEARL ST STE 1200 DALLAS TX 75201 752571394 SOCIAL SERVICES TX 501(C)(3) LINE 10 BI 0 BUCKNER FOUNDATION 700 N PEARL ST STE 1200 DALLAS TX 75201 752125945 MANAGEMENT/ADMIN TX 501(C)(3) LINE 12A, I BI 0 BUCKNER SENIOR LIVING INC 700 N PEARL ST STE 1200 DALLAS TX 75201 461785859 SOCIAL SERVICES TX 501(C)(3) LINE 10 BRS 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0