2024-09-30T18:57:35-05:00 2023-12-31 364745545 DOEREN MAYHEW 2600 NORTH LOOP WEST SUITE 600 HOUSTON TX 77092 990 2023-01-01 741157363 FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER FOUN 7138027716 4950 MEMORIAL DRIVE HOUSTON TX 77007 BRIAN PATE CFO 7138027716 2024-09-30 1 1 ELISSA POSWAY P02235641 7137897077 2024-09-30 2023 2024-10-15 13:58:12Z BRIAN PATE 4950 MEMORIAL DRIVE HOUSTON TX 77007 8588407 0 X N/A X 1893 TX THE FOUNDATION'S PRIMARY PURPOSE IS TO PROVIDE SUPPORT TO DEPELCHIN CHILDREN'S CENTER. 9 9 0 0 0 0 26505556 2822209 0 0 2725409 3708028 192512 525 29423477 6530762 2970000 3850134 0 0 0 0 0 0 0 822528 890082 3792528 4740216 25630949 1790546 127359080 142307794 56016 51228 127303064 142256566 X THE FOUNDATION'S PRIMARY PURPOSE IS TO PROVIDE SUPPORT TO DEPELCHIN CHILDREN'S CENTER, A 501(C)(3) ENTITY, WHOSE MISSION IS TO STRENGTHEN THE LIVES OF CHILDREN BY ENHANCING THEIR MENTAL HEALTH AND PHYSICAL WELL-BEING. 0 0 4574354 3850134 THE FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER'S PRIMARY PURPOSE IS TO OWN, OVERSEE AND MANAGE TRUST FUNDS AND CERTAIN OTHER PROPERTIES THAT MAY BE USED TO BENEFIT DEPELCHIN CHILDREN'S CENTER AND AFFILIATED ENTITIES. DEPELCHIN CHILDREN'S CENTER PROVIDED THE FOLLOWING SERVICES IN CALENDAR YEAR 2023: 1. FOSTER CARE - 131,245 DAYS OF CARE FOR 742 ABUSED AND/OR NEGLECTED CHILDREN2. PREVENTION/EARLY INTERVENTION, COUNSELING AND PARENT EDUCATION - 6,634 INDIVIDUALS SERVED3. TAGS - SERVED 33 YOUNG ADULTS4. RESIDENTIAL TREATMENT SERVICES - 644 DAYS OF CARE FOR 10 CHILDREN(CONTINUED ON SCHEDULE O)5. POST ADOPTION SERVICES - 78 INDIVIDUALS SUPPORTED (PRIVATE POST ADOPTION ONLY)6. ADOPTION - 113 CHILDREN PLACED FOR ADOPTION 4574354 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X BRIAN PATE 7138027716 4950 MEMORIAL DRIVE HOUSTON TX 77007 JIM HENDERSON CHAIRMAN 3.90 X X 0 0 0 HARPER TRAMMEL VICE CHAIRMAN 0.60 X X 0 0 0 JOHN BASS DIRECTOR 0.60 X 0 0 0 KERI BROWN DIRECTOR 0.60 X 0 0 0 DEBORAH BYERS DIRECTOR 0.60 X 0 0 0 JAMIE HOUSE DIRECTOR 0.60 X 0 0 0 KELLY M LAYNE DIRECTOR 0.60 X 0 0 0 JOHN STOKES DIRECTOR 0.60 X 0 0 0 KAY FORBES DIRECTOR 0.60 X 0 0 0 JENIFER JARRIEL PRESIDENT/CEO 3.50 40.00 X 0 353436 93403 BRIAN PATE SECRETARY 5.00 40.00 X 0 229103 61444 0 582539 154847 0 0 1 0 0 2822209 2822209 2875679 2875679 2889994 2057645 832349 832349 832349 525 525 525 6530762 0 0 3708553 3850134 3850134 4251 4251 64700 64700 96868 96868 43 43 4162 4162 720058 720058 4740216 4574354 165862 0 434588 1982125 16000 39763199 12340555 27985757 27422644 98922735 112903025 127359080 142307794 56016 50524 0 704 56016 51228 X 39599492 46580894 87703572 95675672 127303064 142256566 127359080 142307794 1790546 13162956 0 X 0 1 X 1 0 X X X 1 DEPELCHIN CHILDREN'S CENTER 760318867 7 1 3850134 3316705 1 3850134 3316705 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART I, LINE 12G(VI) $3,316,705 IN-KIND RENT TO DEPELCHIN CHILDREN'S CENTER. PART IV, SECTION A, LINE 1 THE FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER'S BYLAWS STATE THAT THE CORPORATION'S PRINCIPAL FUNCTION IS TO SUPPORT DEPELCHIN CHILDREN'S CENTER AND AFFILIATED ENTITIES. PART IV, SECTION B, LINE 1 DEPELCHIN CHILDREN'S CENTER APPOINTS TRUSTEES TO THE TRUST FOR DEPELCHIN CHILDREN'S CENTER. THE TRUSTEES ELECT THE BOARD MEMBERS TO THE FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER. THE FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER RECOMMENDS TO THE TRUST FOR DEPELCHIN CHILDREN'S CENTER THE ANNUAL CONTRIBUTION TO DEPELCHIN CHILDREN'S CENTER. THE TRUST FOR DEPELCHIN CHILDREN'S CENTER APPROVES THE RECOMMENDATION AND CAUSES THE FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER TO MAKE THE APPROVED ANNUAL DISTRIBUTION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98922735 16870985 2890695 112903025 118149139 3584833 -19232197 3579040 98922735 108664446 12495821 3011128 118149139 97903163 14148776 3387493 108664446 62065829 23248792 15666808 3078266 97903163 0.35000 0.23000 0.42000 0 0 16141051 16141051 23622148 12340555 11281593 27422644 DUE TO DEPELCHIN 704 704 X 22913555 13162956 3316705 16479661 6433894 96868 96868 6530762 7960053 3316705 3316705 4643348 96868 96868 4740216 PART V, LINE 4: INTENDED USE FOR ENDOWMENT FUNDS: THE FOUNDATION HAS ADOPTED AN INVESTMENT AND SPENDING POLICY FOR THE ENDOWMENT ASSETS THAT ATTEMPTS TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE LONG TERM PURCHASING POWER OF THE ENDOWMENT ASSETS. PART X, LINE 2: THE FOUNDATION IS CLASSIFIED AS A PUBLIC CHARITY UNDER SECTION 509(A)(3) AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION HAS RECEIVED AN INTERNAL REVENUE SERVICE DETERMINATION LETTER DATED AUGUST 22, 2008 STATING THAT IT IS A TYPE I SUPPORTING ORGANIZATION OF THE CENTER, WITHIN THE MEANING OF SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION'S MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS DETERMINED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE WITHIN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. MANAGEMENT BELIEVES THAT THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. 1 DEPELCHIN CHILDREN'S CENTER 4950 MEMORIAL DRIVE HOUSTON TX 77007 760318867 501(C)(3) 3850134 3316705 FMV RENT - IN-KIND TO SUPPORT OPERATIONS 1 PART IV ADDITIONAL INFORMATION: THE GOVERNING BODY FOR THE FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER RECEIVES QUARTERLY UPDATES FROM THE GRANTEES. 0 1 0 0 0 0 0 0 0 JENIFER JARRIEL PRESIDENT/CEO 0 345936 0 0 0 7500 0 86251 0 7152 0 446839 0 0 BRIAN PATE SECRETARY 0 229103 0 0 0 0 0 51355 0 10089 0 290547 0 0 PART I, LINE 4B AN EXECUTIVE SAVINGS PLAN WAS ESTABLISHED BY DEPELCHIN CHILDREN'S CENTER, EFFECTIVE 1/1/2021 FOR BENEFIT OF THE FOLLOWING PERSON. THE VESTING DATES ARE 12/31/2023 (60%) AND 12/31/2025 (REMAINING 40%). JENIFER JARRIEL AMOUNT ACCRUED: $201,044 AMOUNT RECEIVED: -0- AN EXECUTIVE SAVINGS PLAN WAS ESTABLISHED BY DEPELCHIN CHILDREN'S CENTER, EFFECTIVE 1/1/2021 FOR BENEFIT OF THE FOLLOWING PERSON. THE VESTING DATE IS 12/31/2025. BRIAN PATE AMOUNT ACCRUED: $127,788 AMOUNT RECEIVED: -0- SCHEDULE J PART I LINE 3 THE FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER DOES NOT PROVIDE COMPENSATION TO ITS OFFICERS OR DIRECTORS. THE FOUNDATION'S PRESIDENT/CEO AND SECRETARY ARE COMPENSATED BY ITS RELATED ORGANIZATION, DEPELCHIN CHILDREN'S CENTER. THE BOARD OF DIRECTORS OF DEPELCHIN CHILDREN'S CENTER ADOPTED A POLICY, HR.G. 406, TO ENSURE THAT THE PROCESS TO REVIEW COMPENSATION RECEIVED BY OFFICERS AND KEY EMPLOYEES FOR THE PERFORMANCE OF SERVICES IS THE FAIR VALUE FOR SUCH SERVICES. FAIR VALUE IS THE VALUE THAT WOULD ORDINARILY BE PAID FOR LIKE SERVICES BY A LIKE ORGANIZATION UNDER LIKE CIRCUMSTANCES. A CONSULTING FIRM SPECIALIZING IN EXECUTIVE COMPENSATION SPECIFIC TO COMPARABLE NON-PROFIT ORGANIZATIONS IS ENGAGED TO CONDUCT PERIODIC COMPENSATION ANALYSIS. SUCH ANALYSIS INCLUDES REVIEWS OF LIKE ORGANIZATION 990'S AND OTHER COMPENSATION STUDY/SURVEYS. THE RESULTS OF THE ANALYSIS ARE PRESENTED TO THE HUMAN RESOURCES BOARD COMMITTEE FOR APPROVAL AT THE ANNUAL JOINT MEETING OF THE EXECUTIVE AND HUMAN RESOURCES COMMITTEES. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS IS KEPT. FORM 990, PART VI, SECTION B, LINE 11B EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVED A COPY OF FORM 990 BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C 1. FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER WILL ENTER INTO A TRANSACTION INVOLVING A POTENTIAL CONFLICT OF INTEREST ONLY IF THE BOARD DETERMINES THAT THE TERMS OF THE TRANSACTION ARE AT LEAST AS FAVORABLE TO THE FOUNDATION AS WOULD BE FROM ANY OTHER COMPARABLE SOURCE AND ONLY AFTER OBSERVING THE FOLLOWING PROCEDURES: A) THE INTERESTED DIRECTOR MUST DISCLOSE THE MATERIAL FACTS CONCERNING HIS OR HER INTEREST IN THE TRANSACTION AT A MEETING OF THE BOARD AND SUCH DISCLOSURE MUST BE RECORDED IN THE MINUTES OF THE MEETING. B) THE INTERESTED DIRECTOR MUST NOT PARTICIPATE IN, OR BE PRESENT FOR THE DISCUSSION OF THE MERITS FOR THE TRANSACTION. C) THE INTERESTED DIRECTOR MUST ABSTAIN FROM VOTING ON THE TRANSACTION. D) THE INTERESTED DIRECTOR WILL NOT BE COUNTED IN DETERMINING WHETHER THERE IS QUORUM PRESENT TO CONSIDER THE TRANSACTION. E) THE TRANSACTION MUST BE APPROVED BY A MAJORITY VOTE OF THE REMAINING BOARD MEMBERS. 2. MEMBERS OF THE BOARD OF DIRECTORS, CONSULTANTS OR ADVISORS TO THE BOARD OR ANY RELATIVES OF THESE INDIVIDUALS WILL NOT RECEIVE PREFERENTIAL TREATMENT IN APPLICATION FOR AND RECEIPT OF THE ORGANIZATION'S SERVICES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. DEPELCHIN CHILDREN'S CENTER 4950 MEMORIAL DRIVE HOUSTON TX 77007 760318867 CHARITY TX 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 PART V, LINE 1J: THE FOUNDATION FOR DEPELCHIN CHILDREN'S CENTER LEASES SEVERAL BUILDINGS IT OWNS TO DEPELCHIN CHILDREN'S CENTER. RENTAL INCOME RELATED TO THIS LEASING ARRANGEMENT WAS $3,316,705 DURING THE YEAR ENDED DECEMBER 31,2023. THE FOUNDATION IN TURN MAKES AN IN-KIND CONTRIBUTION TO DEPELCHIN CHILDREN'S CENTER IN AN AMOUNT EQUAL TO THE RENTAL INCOME. BOTH THE RENTAL INCOME AND THE IN-KIND CONTRIBUTION TO DEPELCHIN CHILDREN'S CENTER ARE NOT REPORTED IN THE FORM 990 AND ARE INCLUDED IN SCHEDULE D PARTS XI AND XII AS A RECONCILING ITEM PER THE FORM 990 INSTRUCTIONS.