2024-11-13T08:35:38-06:00 2023-12-31 741130599 PATTILLO BROWN & HILL LLP P O BOX 20725 WACO TX 767020725 990 2023-01-01 750818172 PRESBYTERIAN CHILDREN'S HOMES & SERVICES PRES 5124761234 5920 W WILLIAM CANNON DR BLDG 3 10 AUSTIN TX 78749 CRYSTAL KIRBY VICE PRESIDENT OF FINANCE 5124761234 2024-11-05 1 0 SHARON M HERWALD CPA P00079864 2547724901 2023 2024-10-15 13:58:12Z CRYSTAL KIRBY 5920 W WILLIAM CANNON DR BLDG 3 100 AUSTIN TX 78749 34921952 0 X WWW.PCHAS.ORG X 1903 TX PCHAS PROVIDES CHRIST-CENTERED CARE AND SUPPORT TO CHILDREN AND FAMILIES IN NEED. 18 18 479 350 0 0 5986694 6542519 9392046 10239996 5281933 9155208 1357712 1237531 22018385 27175254 68714 10007 0 0 17606156 17778161 0 0 2169501 7261483 7186105 24936353 24974273 -2917968 2200981 160238819 174805508 3650187 3849641 156588632 170955867 X PRESBYTERIAN CHILDREN'S HOMES AND SERVICES PROVIDES A VARIETY OF CHRIST-CENTERED CARE AND SUPPORT TO CHILDREN AND FAMILIES IN NEED. 0 0 9892947 8466545 FOSTER CARE: PCHAS PROVIDES BOTH FOSTER CARE SERVICES AND FOSTER CARE CASE MANAGEMENT SERVICES IN TEXAS AND MISSOURI. THE FOSTER CARE PROGRAM IN TEXAS IS STRUCTURED TO PROVIDE THERAPEUTIC SERVICES THAT HELP CHILDREN WHO EXPERIENCE SOCIAL AND EMOTIONAL DIFFICULTIES, DEVELOPMENTAL DELAYS, LEARNING AND BEHAVIORAL CHALLENGES. THE PROGRAM IS NOT APPROPRIATE FOR CHILDREN WHOSE NEEDS ARE SO INTENSE THEY REQUIRE REGULAR 24-HOUR AWAKE SUPERVISION. THE FOSTER CARE CASE MANAGEMENT PROGRAM IN MISSOURI SUPPORTS CASE MANAGERS AS THEY BUILD A NURTURING PROFESSIONAL TEAM TO EMBRACE THE FAMILY, WORK THROUGH EMOTIONAL ISSUES AND HELP CHILDREN AND THEIR FAMILIES CREATE THE MOST APPROPRIATE PLAN FOR A PERMANENT HOME. 6593711 1677213 COMMUNITY SERVICES: PCHAS PROVIDES A VARIETY OF SOCIAL SERVICES TO THE VARIOUS COMMUNITIES IN TEXAS, LOUISIANA AND MISSOURI. CHILD AND FAMILY PROGRAMS HELP CLIENTS ADDRESS ISSUES BEFORE A CRISIS RESULTS IN OUT-OF-HOME PLACEMENT OF CHILDREN. OTHER SERVICES INCLUDE MENTORING, FAMILY FOCUSED THERAPY, CRISIS CARE PROGRAMS AND EDUCATIONAL SUPPORT TO CHILDREN AND FAMILIES. 2354932 7133 SINGLE PARENT FAMILY PROGRAM: PROVIDES SERVICES AND SUPPORT TO SINGLE PARENTS WHO ARE FACING HOMELESSNESS DUE TO POVERTY, ABUSE, DIVORCE, INCARCERATION, ABANDONMENT, VIOLENCE, OR ANOTHER CRISIS. FAMILIES IN THIS PROGRAM LIVE IN TRANSITIONAL RESIDENTIAL HOMES IN TEXAS AND MISSSOURI. 1346977 905497 RESIDENTIAL SERVICES: PCHAS PROVIDES RESIDENTIAL TREATMENT AND TRANSITIONAL LIVING SERVICES IN MISSOURI. RESIDENTIAL TREATMENT SERVICES PROVIDE FAMILY FOCUSED THERAPY AND INTENTSIVE TREATMENT TO CLIENTS. TRANSITIONAL LIVING PROGRAMS ARE LICENSED BY THE STATE OF MISSOURI TO PROVIDE HOUSING, EDUCATIONAL, EMPLOYMENT AND OTHER SERVICES TO CHILDREN AS THEY TRANSITION TO YOUNG ADULTS. 317468 10007 ADVANCED AND STUDENT EDUCATION PROGRAM: PROVIDES SUPPORT TO AND FUNDING FOR FORMER CLIENTS WHO ARE INTERESTED IN PURSUING HIGHER EDUCATION, VOCATIONAL, TECHNICAL, OR JOB TRAINING BEYOND A HIGH SCHOOL EDUCATION. 1664445 10007 905497 20506035 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 81 0 1 479 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X CRYSTAL KIRBY 5124761234 5920 W WILLIAM CANNON DR BLDG 3 100 AUSTIN TX 78749 X JOE BRANDT DIRECTOR 1.00 X 0 0 0 LAWSON CALHOUN DIRECTOR 1.00 X 0 0 0 RUTH ROMAN-MEZA DIRECTOR 1.00 X 0 0 0 BILL PARKER CHAIR OF BOARD 1.00 X X 0 0 0 JOYCE WILKS-LOVE DIRECTOR 1.00 X 0 0 0 GLORIA L LEWIS VICE CHAIR OF BOARD 1.00 X X 0 0 0 BETH BELLAMY DIRECTOR 1.00 X 0 0 0 MONICA ISABEL MARTINEZ EXEC MEMBER AT LARGE 1.00 X 0 0 0 BRUCE WILLIAMS DIRECTOR 1.00 X 0 0 0 JOHN HAMM TREASURER OF BOARD 1.00 X X 0 0 0 BRIDGET KENLEE DIRECTOR 1.00 X 0 0 0 REV SCOTT SIMPSON DIRECTOR 1.00 X 0 0 0 CHRISSY MCCARTNEY DIRECTOR 1.00 X 0 0 0 JESSE SWANIGAN EXEC MEMBER AT LARGE 1.00 X 0 0 0 FANCY JEZEK SECRETARY OF BOARD 1.00 X X 0 0 0 KEITH WHITTEMORE DIRECTOR 1.00 X 0 0 0 JIM PITTS DIRECTOR 1.00 X 0 0 0 BERNICE THOMPSON DIRECTOR 1.00 X 0 0 0 CRYSTAL KIRBY CORP TREASURER 40.00 X 168291 0 31148 KELLIE SCHNEIDER ASST SECRETARY 40.00 X 55835 0 18694 KELLY RODGERS ASST SECRETARY 40.00 X 46669 0 2185 JORDANN PEREZ ASST SECRETARY 40.00 X 40051 0 16822 KAREN HAVENHILL ASST TREASURER 40.00 X 100232 0 17453 J RANDALL SPENCER CORP SECRETARY 40.00 X 182795 0 37567 DAVID THOMPSON PRESIDENT 40.00 X 248815 0 43674 PETER CROUCH SVP DEVELOPMENT 40.00 X 203915 0 27171 CINDY LIVELY VP ADMIN & PROGRAM SUPPORT 40.00 X 147415 0 22577 JEANINE WATSON VP HUMAN RESOURCES 40.00 X 133503 0 27318 ROBERT G GIEGLING SVP PROGRAMS 40.00 X 178694 0 39156 THOMAS COON SENIOR WEB DEVELOPER 40.00 X 104619 0 9981 MARY CELESTE ROSS ASST VP & REGIONAL DIRECTO 40.00 X 102194 0 9689 SHANNON SCOTT WALLER REGIONAL DIRECTOR 40.00 X 112418 0 11086 1825446 0 314521 11 0 1 0 0 584846 550207 5407466 153894 6542519 PROGRAM SERVICE FEES 900099 10239996 10239996 10239996 3778705 3778705 478201 478201 237611 256129 -18518 -18518 -43918 25400 10159610 2625000 5808129 1599978 4351481 1025022 5376503 5376503 0 584846 82462 -82462 -82462 MISCELLANEOUS INCOME 900099 854180 854180 AGRICULTURAL INCOME 900099 6130 6130 860310 27175254 11056388 0 9576347 10007 10007 1722694 608202 883404 231088 12593076 10742561 720368 1130147 791475 678389 51888 61198 1688830 1488038 94852 105940 982086 801018 98396 82672 29183 3000 26183 147252 86311 52089 8852 295502 229093 46428 19981 311263 72620 1233 237410 304970 208786 23673 72511 231913 149013 24964 57936 1549923 1451405 99753 -1235 620632 470426 72902 77304 36474 31815 1893 2766 19989 15064 3854 1071 664200 648126 2377 13697 754105 602459 88930 62716 CLIENT CARE SERVICES 2099344 2099344 MISCELLANEOUS 121355 110358 5550 5447 24974273 20506035 2298737 2169501 5877851 6976543 51509 43585 3739553 4090367 1079957 1789270 374129 943013 26603768 10081407 16808063 16522361 27363634 27989925 28019718 30418290 76924405 86032154 160238819 174805508 718891 474532 1120281 1811015 3375109 3650187 3849641 X 75618204 83338475 80970428 87617392 156588632 170955867 160238819 174805508 2200981 12235362 -69108 0 X X 0 1 X 1 0 X 5688112 6282230 7698554 5860881 6388628 31918405 5688112 6282230 7698554 5860881 6388628 31918405 832540 31085865 3283369 3813403 3758236 4154958 4494517 19504483 601902 367461 334937 650674 860310 2815284 54238172 46824939 0.57310 0.59840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 133999104 275057 17295882 6282466 145287577 165113485 219092 -26868576 4464897 133999104 154784190 442401 16609892 6722998 165113485 144063390 195345 14946353 4420898 154784190 125944857 196077 22281175 4358719 144063390 0.42870 0.54510 0.02620 0 0 1036369 1036369 24555407 9232994 15322413 1009942 848413 161529 2050 2050 16522361 TPF LARGE CAP EQUITY POOLED FUND 18732391 F TPF FIXED INCOME POOLED FUND 11678899 F INVESTMENT IN MO ALLIANCE 7000 F 30418290 BENEFICIAL INTERESTS IN TRUSTS 63641304 OTHER INVESTMENTS 20613755 REAL ESTATE 48446 MINERAL INTERESTS 19759 INTEREST RECEIVABLE 73620 ESTATES RECEIVABLE 105019 RIGHT OF USE ASSETS FOR OPERATING LEASES 1530251 86032154 PAYROLL PAYABLE 658679 OTHER LIABILITIES 93734 COMPENSATED ABSENCES 1092445 OPERATING LEASE LIABILITIES 1530251 3375109 X 39701574 12235362 21475 338591 12595428 27106146 69108 69108 27175254 25334339 21475 338591 360066 24974273 0 24974273 PART V, LINE 4: THE ENDOWMENT FUNDS PROVIDE A PORTION OF OUR PROGRAM SUPPORT BASED UPON AN ANNUAL DRAW RATE. THIS RATE HAS BEEN HISTORICALLY ESTABLISHED TO PROVIDE AN AVERAGE OF 5% ANNUALLY. PART X, LINE 2: PCHAS IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE, THOUGH IT WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE (UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC). THE AGENCY HAS CONCLUDED THAT NO TAX BENEFITS OR LIABILITIES ARE REQUIRED TO BE RECOGNIZED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE LAST THREE TAX YEARS REMAIN OPEN TO EXAMINATION BY TAXING AUTHORITIES. PCHAS HAS ADOPTED FASB ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAX. THAT STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING AND INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THERE WERE NONE. IN ADDITION, PCHAS QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE IRC AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)3. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUND RAISING EXPENSE OFFSET AGAINST REVENUE 82,462. RENTAL EXPENSES OFFSET AGAINST INCOME ON 990 256,129. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUND RAISING EXPENSE OFFSET AGAINST REVENUE 82,462. RENTAL EXPENSES OFFSET AGAINST INCOME ON 990 256,129. ASK EVENT - HOUSTON 182259 182259 10425 1192 ASK EVENT - FT. WORTH 91642 91642 13664 2833 9 310945 310945 40815 13533 584846 584846 64904 17558 82462 -82462 1 TUITION & FEE ASSISTANCE TO CURRENT & FORMER FOSTER CARE STUDENTS 10 10007 PART I, LINE 2: THE CHILDREN IN THE ORGANIZATION'S CARE ARE ELIGIBLE TO PARTICIPATE IN THE ORGANIZATION'S ADVANCED EDUCATION PROGRAM IF THEY HAVE BEEN IN CARE FOR AT LEAST ONE YEAR & MEET CONTINUING QUALIFICATION REQUIREMENTS TO HAVE AT LEAST C-AVERAGE GRADES. THE ORGANIZATION HAS A SPECIFIC ADVANCED EDUCATION POLICY, AND EMPLOYEES' CHILDREN ARE NOT ELIGIBLE TO PARTICIPATE - ONLY CHILDREN IN THE CARE OF THE ORGANIZATION ARE ELIGIBLE TO PARTICIPATE. X 1 1 X X X 0 0 0 0 0 0 0 0 0 DAVID THOMPSON PRESIDENT 248815 0 0 0 0 0 23308 0 20366 0 292489 0 0 0 PETER CROUCH SVP DEVELOPMENT 203915 0 0 0 0 0 18564 0 8607 0 231086 0 0 0 J RANDALL SPENCER CORP SECRETARY 182795 0 0 0 0 0 17267 0 20300 0 220362 0 0 0 ROBERT G GIEGLING SVP PROGRAMS 178694 0 0 0 0 0 17100 0 22056 0 217850 0 0 0 CRYSTAL KIRBY CORP TREASURER 168291 0 0 0 0 0 10817 0 20331 0 199439 0 0 0 CINDY LIVELY VP ADMIN & PROGRAM SUPPORT 147415 0 0 0 0 0 13624 0 8953 0 169992 0 0 0 JEANINE WATSON VP HUMAN RESOURCES 133503 0 0 0 0 0 12684 0 14634 0 160821 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE PROVIDED FOR STAFF CLERGY X 3380 FMV X 2 5788 FMV X OUTREACH 607 141576 FMV X PROGRAM SUPPLIES 5 1571 FMV X BOARD TRAVEL 7 910 FMV X CHILDREN'S GIFTS 6 670 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES MAKE RECOMMENDATIONS TO A BOARD DEVELOPMENT COMMITTEE WHO BRINGS THE RECOMMENDATIONS TO THE BOARD FOR A VOTE FOR APPROVAL OF THE NOMINATION. THE BOARD OF TRUSTEES HAVE FINAL AUTHORITY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE VICE PRESIDENT FOR FINANCE & THE DIRECTOR OF FINANCIAL REPORTING BEFORE IT IS FILED. THE 990 IS ALSO EMAILED TO ALL BOARD OF TRUSTEES FOR APPROVAL BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES RECEIVES A NOTICE OF THE ORGANIZATION'S POLICY AND IS REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES DOES NOT RECEIVE A SALARY. THE BOARD OF TRUSTEES SETS THE PRESIDENT'S COMPENSATION. THE PRESIDENT REVIEWS EXECUTIVE STAFF SALARIES WITH THE BOARD. ALL OF THE SALARIES ARE REVIEWED IN CONTEXT WITH SALARY SURVEYS FOR SIMILAR POSITIONS IN LIKE SIZE SOCIAL SERVICE AGENCIES & IN SIMILAR GEOGRAPHICAL REGIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND POLICY STATEMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL DOCUMENTS ARE ALSO MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE AT WWW.PCHAS.ORG. FORM 990, PART VII, SECTION A SINCE PASTORS PARTICIPATE IN THE SECA PROGRAM RATHER THAN THE FICA PROGRAM, BOX 5 OF THEIR W-2S DOES NOT REFLECT AN AMOUNT. THEREFORE, IN ORDER TO REPORT COMPARABLE AMOUNTS ON THE FORM 990, REPORTABLE MEDICARE WAGES FOR PASTORS HAS BEEN CALCULATED AND REPORTED IN THE SAME MANNER AS NON-PASTORS. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE BOARD OF DIRECTORS SELECTS THE AUDITOR AND OVERSEES THE PROCESS. MISSOURI ALLIANCE FOR CHILDREN & FAMILIES LLC P O BOX 104265 2006 MISSOURI BLVD JEFFERSON MO 65110 431773643 SUPPORTS ALTERNATIVES FOR EMOTIONALLY DISTURBED CHILDREN MO RELATED 225558 356754 0 1 0.14290 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 MISSOURI ALLIANCE FOR CHILDREN & FAMILIES LLC L 3959925