2025-11-17T17:56:50+00:00 2024-12-31 440160260 Forvis Mazars LLP 14221 Dallas Parkway Suite 400 Dallas TX 75254 990 2024-01-01 756052623 First Presbyterian Church of Dallas Foundation FIRS 2147488051 1835 Young Street Dallas TX 75201 Jeff Jones President 2147488051 2025-11-18 true Andrew Gray P01517705 9727028262 2025-11-17 2024 2025-03-06 01:10:19Z Jeff Jones 1835 Young Street Dallas TX 75201 25836056 false X fpcdallas.org/foundation X 1958 TX SUPPORTING THE PROGRAMS OF FIRST PRESBYTERIAN CHURCH AND OTHER PRESBYTERIAN MINISTRIES AND CAUSES. 15 15 0 15 0 1144051 1019306 0 0 -355067 3064264 4708 4310 793692 4087880 1626942 1978155 0 0 0 0 0 0 0 185018 235146 1811960 2213301 -1018268 1874579 37733968 40134452 3489717 3569458 34244251 36564994 THE FOUNDATION'S MISSION IS TO SUPPORT THE PROGRAMS OF FIRST PRESBYTERIAN CHURCH AND OTHER PRESBYTERIAN MINISTRIES AND CAUSES. false false 1592088 1592088 FUNDS WERE PROVIDED TO THE FIRST PRESBYTERIAN CHURCH TO SUPPORT THE CHURCH'S MISSIONS AND MINISTRIES. 346667 346667 FUNDS WERE PROVIDED TO OTHER CHARITABLE ORGANIZATIONS TO SUPPORT THE NEEDY AND OTHER RELIGIOUS OUTREACH IN THE COMMUNITY. 39400 39400 FUNDS WERE PROVIDED TO SUPPORT STUDENTS SELECTED FROM COMMITTEE FOR STUDENTS WITH FINANCIAL NEED AND VALUES ALIGNED. 1978155 true true false false false false false false true true false false false false true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false false true 4 0 true 0 false false false false false false false false false false false false X 15 15 false true false false true true false true true false false false true true true true true true false false false false X John Joe 2147488051 1835 Young Street Dallas TX 75201 Alfred Martinez Secretary 1.0 0.5 X X 0 0 0 Jeff Jones President 1.0 0.5 X X 0 0 0 Leah Jordan 2nd Vice President 1.0 0.5 X X 0 0 0 Sharon King 1st Vice President 1.0 0.5 X X 0 0 0 Thella Bowens Treasurer 1.0 0.5 X X 0 0 0 Ellen Pryor Trustee 1.0 0.5 X 0 0 0 Frances Knipp Trustee 1.0 0.5 X 0 0 0 Jim O'Bannon Trustee 1.0 0.5 X 0 0 0 Joan Mason Trustee 1.0 0.5 X 0 0 0 Julius Zsohar III Trustee 1.0 0.5 X 0 0 0 Katrina Welch Trustee 1.0 0.5 X 0 0 0 Lisa Baker Trustee 1.0 0.5 X 0 0 0 Lucy Scott Trustee 1.0 0.5 X 0 0 0 Rick Gilham Trustee 1.0 0.5 X 0 0 0 Stacy Cobb Trustee 1.0 0.5 X 0 0 0 0 0 0 0 false false false Westwood Trust 200 Crescent Ct Ste 1200 Dallas TX 75201 Investment Management 137532 1 1019306 1019306 0 0 0 0 0 1075072 1075072 4297 4297 0 0 23737368 21748176 1989192 0 1989192 1989192 Miscellaneous 900099 13 13 0 0 0 0 13 4087880 0 0 3068574 1938755 1938755 39400 39400 2702 2702 8296 8296 137532 137532 67381 0 67381 0 838 838 Taxes 15645 15645 2752 0 2752 0 2213301 1978155 235146 0 199913 245713 609285 631999 0 0 0 0 0 0 647657 3947393 0 2500 2500 0 0 0 0 35290442 34325596 90500 72898 0 893671 908353 37733968 40134452 41186 53448 0 0 0 870265 890859 0 0 2578266 2625151 3489717 3569458 X 28569801 31542753 5674450 5022241 0 0 0 34244251 36564994 37733968 40134452 1874579 457524 -11360 0 X false false false X X 1 FIRST PRESBYTERIAN CHURCH OF DALLAS 750871727 1 true 1592088 0 1 1592088 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 5543730 480316 48319 244882 5827483 4902647 739737 29869 128523 5543730 5632620 8400 -706331 32042 4902647 3595924 1628820 457194 48100 1218 5632620 3491076 344023 27000 212175 3595924 0.15 0.54 0.31 false false Federal Income Taxes Payables to related organizations 2602076 Escrow Payable 23075 2625151 Schedule D, Part IV, Line 2b Explanation of escrow agreement ENDOWMENT FUNDS HELD FOR THE A.L. EWING TRUST, A RELATED ORGANIZATION, ARE REFLECTED AS A TRUST LIABILITY ON LINE 21 OF THE FOUNDATION'S FORM 990, PART X. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED TO SUPPORT THE FIRST PRESBYTERIAN CHURCH OF DALLAS AND RELATED CHURCH ACTIVITIES. THIS IS DONE THROUGH QUARTERLY GRANTS. ADJUSTMENTS WERE MADE TO THE THREE YEARS BACK AND FOUR YEARS BACK COLUMNS IN ORDER TO TIE BALANCES TO THE AUDITED FINANCIAL STATEMENTS. true First Presbyterian Church of Dallas Developmental Day School 1835 Young Street Dallas TX 75021 751878337 501(c)(3) 25294 General Support Austin College 900 N Grand Ave Sherman TX 75090 750827409 501(c)(3) 10000 General Support Presbyterian Mo-Ranch Assembly 2229 FM 1340 Hunt TX 78024 741168931 501(c)(3) 8500 General Support Presbyterian Camps at Gilmont Inc 6075 State HWY 155 N Gilmer TX 75644 752536705 501(c)(3) 12300 General Support Presbyterian Children's Homes and Services 5920 W William Cannon Dr Austin TX 78749 750818172 501(c)(3) 10000 General Support Schriener University 2100 Memorial Blvd Kerrville TX 78028 741193459 501(c)(3) 8000 General Support Ukirk SMU 6920 Bob O Link Dr Dallas TX 75214 850872677 501(c)(3) 16200 General Support Forefront Living Foundation 12467 Merit Drive Dallas TX 75251 751910084 501(c)(3) 10000 General Support First Presbyterian Church of Dallas 1835 Young Street Dallas TX 75201 750871727 501(c)(3) 1592088 General Support 9 0 Scholarships 9 39400 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE FOUNDATION TRACKS GRANT EXPENDITURES IN ACCORDANCE WITH THE ACCRUAL BASIS OF ACCOUNTING, USING EXPENSES REPORTS, GRANT FEEDBACK, AND OTHER APPROPRIATE DOCUMENTATION. THE GRANTS COMMITTEE MONITORS THE USE OF GRANT FUNDS IN THE UNITED STATES ON A REGULAR BASIS. GRANTS SUPPORT PROGRAMS OF FIRST PRESBYTERIAN CHURCH AND OTHER PRESBYTERIAN CAUSES. SCHOLARSHIPS GRANTED TO INDIVIDUALS ARE DISTRIBUTED DIRECTLY TO EDUCATIONAL INSTITUTIONS AND NOT DIRECTLY TO THE INDIVIDUALS, NO CASH CHANGES HANDS. Form 990, Part VI, Line 1a Executive Committee THE ELECTED OFFICERS OF THE BOARD OF TRUSTEES MAKE UP THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY EXERCISE ALL AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION EXCEPT WHERE ACTION OF THE FULL BOARD OF TRUSTEES IS REQUIRED. Form 990, Part VI, Line 3 Delegation of management duties THE DAILY MANAGEMENT OF FIRST PRESBYTERIAN CHURCH OF DALLAS FOUNDATION IS PERFORMED BY THE BOARD OF DIRECTORS. THE ORGANIZATION ALSO HAS A SHARED SERVICES AGREEMENT WITH FIRST PRESBYTERIAN CHURCH OF DALLAS, TEXAS, A RELATED ORGANIZATION, TO PERFORM ADMINISTRATIVE AND OPERATIONAL SUPPORT. AS THE FOUNDATION DOES NOT HAVE A LARGE OPERATIONAL BUDGET, THE ALLOCATION IS BASED ON A FLAT FEE SUPPORT ALLOCATION OF OPERATIONS, FINANCE/ACCOUNTING, AND COMMUNICATIONS. PER IRS GUIDANCE, NO COMPENSATION IS SHOWN ON FORM 990, PART VII, SECTION A FOR A TOP MANAGEMENT OFFICIAL. THE EQUIVALENT FEE FOR 2024 SHARED SERVICES IS $67,101. Form 990, Part VI, Line 6 Classes of members or stockholders ALL MEMBERS OF THE FIRST PRESBYTERIAN CHURCH OF DALLAS, TEXAS ARE MEMBERS OF THE FOUNDATION. THE FOUNDATION USES THE WORD "MEMBERS" TO DESCRIBE PERSONS HAVING SUCH STATUS AND PRIVILEGES AS DESCRIBED IN THE BYLAWS, OR AS DETERMINED BY THE BOARD OF TRUSTEES. SUCH MEMBERS SHALL HAVE NO VOTING RIGHTS OTHER THAN THE RIGHT TO VOTE FOR THE ELECTION OF THE TRUSTEES. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE FOUNDATION USES THE WORD "MEMBERS" TO DESCRIBE PERSONS HAVING SUCH STATUS AND PRIVILEGES AS DESCRIBED IN THE BYLAWS, OR AS DETERMINED BY THE BOARD OF TRUSTEES. SUCH MEMBERS SHALL HAVE NO VOTING RIGHTS OTHER THAN THE RIGHT TO VOTE FOR THE ELECTION OF THE TRUSTEES. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM AND IS REVIEWED IN DETAIL BY THE TREASURER OF THE FOUNDATION. A COPY IS THEN PROVIDED TO EACH TRUSTEE PRIOR TO BEING FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MANAGED BY THE BOARD AS A WHOLE. TRUSTEES ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST DISCLOSURE ANNUALLY, AS WELL AS DISCLOSE ANY POTENITAL CONFLICTS THAT ARISE DURING THE YEAR, AS THEY BECOME KNOWN. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST AND THE SUBJECT MATTER BECOMES A MATTER OF BOARD OF COMMITTEE ACTION, INTERESTED PARTIES ARE REQUIRED TO EXCUSE THEMSELVES FROM THE DELIBERATIONS AND ANY SUBSEQUENT VOTE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 7226 Centenary LLC 1835 Young Street Dallas TX 75201 260172484 NR Ownership TX 0 0 First Presbyterian Church of Dallas Foundation FIRST PRESBYTERIAN CHURCH OF DALLAS TX 1835 YOUNG STREET Dallas TX 75201 750871727 Church TX 501(c)(3) 1 NA false ENCORE PARK DALLAS 1835 YOUNG STREET Dallas TX 75201 464260577 Community Improvement TX 501(c)(3) 10 First Presbyterian Church Dallas true AL EWING TRUST 1835 YOUNG STREET Dallas TX 75201 756007410 Support Organization TX 4947 (a)(1) First Presbyterian Church Dallas true DALLAS FPC DEVELOPMENTAL DAY SCHOOL 1835 YOUNG STREET Dallas TX 75201 751878337 School TX 501(c)(3) 2 First Presbyterian Church Dallas true false true false false false false false false false false false true true true true true false false false