2024-11-12T10:07:22-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 475 REGENCY PARK SUITE 175 OFALLON IL 62269 990 2023-01-01 741472640 BRAZOS PRESBYTERIAN HOMES INC BRAZ 7136662651 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 LOWELL ARELLANO CHIEF FINANCIAL OFFICER 7136662651 2024-11-11 1 0 ERIKA MARTINEZ P02297196 6182331200 2024-11-11 2023 2024-10-15 13:58:12Z LOWELL ARELLANO 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 39334829 0 X WWW.HOUSTONRETIREMENT.ORG X 1960 TX THE PURPOSE OF BRAZOS PRESBYTERIAN HOMES, INC. (BPH), A CONTINUING CARE RETIREMENT COMMUNITY, IS TO PROVIDE LIFETIME SERVICES TO THE ELDERLY IN THE FORM OF QUALITY LIVING AND CARE IN A CHRISTIAN ENVIRONMENT. 18 17 502 17 0 0 43016 667621 32225945 35991860 2336014 1974182 417836 471748 35022811 39105411 1335998 1617712 0 0 15887741 15090987 0 0 0 25280370 25943354 42504109 42652053 -7481298 -3546642 197425625 200193651 222133641 222655715 -24708016 -22462064 THE PURPOSE OF BRAZOS PRESBYTERIAN HOMES, INC. (BPH), A CONTINUING CARE RETIREMENT COMMUNITY, IS TO PROVIDE LIFETIME SERVICES TO THE ELDERLY IN THE FORM OF QUALITY LIVING AND CARE IN A CHRISTIAN ENVIRONMENT. 0 0 34701280 1617712 36463608 RESIDENCY COSTS, FACILITIES, MEALS AND HEALTH CARE FOR AN AVERAGE OF 360 RESIDENTS. 34701280 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 40 0 502 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X LOWELL ARELLANO 7136605004 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 SHERYL CALLAHAN PRESIDENT & CEO 34.00 6.00 X X 322761 0 19997 JEANETTE WENNENWESER DIRECTOR 1.00 1.00 X 0 0 0 REV OMAR ROUCHON DIRECTOR 1.00 1.00 X 0 0 0 REV ANDY GANS DIRECTOR 1.00 1.00 X 0 0 0 REV FAIRFAX FAIR DIRECTOR 1.00 1.00 X 0 0 0 BOB DYAR DIRECTOR 1.00 1.00 X 0 0 0 ALVINA HAMILTON DIRECTOR 1.00 1.00 X 0 0 0 JOHN JO TREASURER 1.00 1.00 X X 0 0 0 WINTON STARLING DIRECTOR 1.00 1.00 X 0 0 0 JOHN HUDSON DIRECTOR 1.00 1.00 X 0 0 0 RABBI MARCY GREEN DIRECTOR 1.00 1.00 X 0 0 0 RICHARD HARRIS DIRECTOR 1.00 2.00 X 0 0 0 JOHN HARTMAN DIRECTOR 1.00 2.00 X 0 0 0 JOHN LEMEN DIRECTOR 1.00 2.00 X 0 0 0 SUZANNE MCPHAIL DIRECTOR 1.00 2.00 X 0 0 0 JEFF NASH VICE CHAIR/SECRETARY 1.00 2.00 X X 0 0 0 REV KRISTY VITS DIRECTOR 1.00 2.00 X 0 0 0 SHARON DARDEN DIRECTOR 1.00 1.00 X 0 0 0 LABINCO CLARKE CFO (TERM END 6/23) 33.00 7.00 X 102368 0 13949 LOWELL ARELLANO CHIEF FINANCIAL OFFICER 33.00 7.00 X 0 161876 8094 DEIDRE KINSEY CHIEF OPERATING OFFICER 33.00 7.00 X 0 249959 26884 HAROLD ERMSHAR EXEC. DIRECTOR - HMK 40.00 0.00 X 157532 0 32144 SCOTT PERLMAN EXEC. DIRECTOR - BTBM 40.00 0.00 X 178088 0 24414 760749 411835 125482 4 0 1 0 QUALITY INTERIORS 15210 CHAPLIN ST HOUSTON TX 77032 CONTRACTOR 476159 JOEL P SMITH 13619 BEVKEN CT CYPRESS TX 77429 CONSULTANT 287799 PARAMOUNT PAINT 8629 DUNLAP HOUSTON TX 77074 CONTRACTOR 122500 3 667621 667621 RESIDENTIAL 623000 17386965 17386965 NURSING 623000 10782731 10782731 ASSISTED LIVING 623000 3677924 3677924 ENTRANCE FEE INCOME 623000 2498685 2498685 MEMORY CARE 623000 1645555 1645555 35991860 1972167 1972167 231433 231433 229418 -229418 -229418 -229418 MEAL & BEVERAGE REVENUE 900099 107222 107222 SERVICE CHARGE 900099 88076 88076 GUEST ROOMS 900099 74044 74044 202406 202406 471748 39105411 36463608 0 1974182 1617712 1617712 459075 459075 12810831 11873132 937699 200804 182117 18687 711422 645216 66206 908855 824276 84579 155939 125857 30082 3128308 2765613 362695 552086 445585 106501 161051 129983 31068 1880414 1671218 209196 35027 28270 6757 5063527 5063527 6585547 6585547 811817 655212 156605 HEALTHCARE 2836264 2836264 FOOD 2203244 1962593 240651 REPAIRS & MAINTENANCE 1035046 919897 115149 SUPPLIES 1006787 1006787 488297 426001 62296 42652053 34701280 7950773 0 4648332 5841356 19948795 21701872 4333304 6090584 166049 0 175829 236594 190821482 76972978 114232741 113848504 37529283 38839110 16391292 13635631 197425625 200193651 11082446 9368087 15223982 18808182 97281291 95726577 1802555 1722496 96743367 97030373 222133641 222655715 X -24742812 -22496860 34796 34796 -24708016 -22462064 197425625 200193651 -3546642 5792594 0 X 0 1 X 1 0 X 39693 25352 2277784 43016 27621 2413466 34194584 32202530 30629597 32225945 35991860 165244516 187124 313157 500281 34234277 32227882 32907381 32456085 36332638 168158263 0 0 0 168158263 1144530 6072310 2660465 2352811 2203600 14433716 1144530 6072310 2660465 2352811 2203600 14433716 368629 143799 195463 230712 158591 1097194 35747436 38443991 35763309 35039608 38694829 183689173 0.91550 0.91420 0.07860 0.07440 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MEAL BEVERAGE REVENUE - 2019 AMOUNT: $ 99,266. 2020 AMOUNT: $ 94,798. 2021 AMOUNT: $ 73,233. BEAUTY SHOP - 2019 AMOUNT: $ 7,000. 2020 AMOUNT: $ 9,895. 2021 AMOUNT: $ 12,000. GUEST ROOMS - 2019 AMOUNT: $ 48,004. 2020 AMOUNT: $ 17,914. 2021 AMOUNT: $ 48,473. OTHER REVENUE - 2019 AMOUNT: $ 108,583. 2022 AMOUNT: $ 188,443. 2023 AMOUNT: $ 24,097. CFRRG DISTRIBUTIONS - 2019 AMOUNT: $ 82,474. 2021 AMOUNT: $ 44,560. 2022 AMOUNT: $ 42,269. HOUSEKEEPING REVENUE - 2019 AMOUNT: $ 3,762. 2020 AMOUNT: $ 4,637. 2021 AMOUNT: $ 4,392. GARAGE/CARPORT REVENUE - 2019 AMOUNT: $ 19,540. 2020 AMOUNT: $ 16,555. 2021 AMOUNT: $ 12,805. INSURANCE REIMBURSEMENT - 2023 AMOUNT: $ 65,519. TX COMPTROLLER REIMBURSEMENT - 2023 AMOUNT: $ 68,975. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10417865 10417865 128574362 42623696 85950666 51829255 34349282 17479973 113848504 CAPTIVE INSURANCE PRINCIPAL 1019020 DUE FROM RELATED PARTY 3759072 CONSTRUCTION IN PROGRESS 8857539 13635631 DEPOSITS 962313 REFUNDABLE ENTRANCE FEES 96068060 97030373 X 43461522 5792592 5792592 37668930 1436481 1436481 39105411 41215572 0 41215572 1436481 1436481 42652053 PART X, LINE 2: BRAZOS PRESBYTERIAN HOMES, INC. (BPHI) IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. BPHI'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. BPHI IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. BPHI IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS 1,436,481. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS 1,436,481. 1 HOUSING, FOOD & MEDICAL 20 1617712 PART I, LINE 2: SERVICES ARE PROVIDED TO CERTAIN RESIDENTS AND ACCOUNTED FOR THROUGH BRAZOS'S ACCOUNTING SYSTEM AS IF ACTUALLY BILLED. ACCORDINGLY, THE AMOUNTS OF ASSISTANCE PROVIDED IS TRACKED TO SPECIFIC INDIVIDUALS. ASSISTANCE PROVIDED IS REVIEWED AND GENERALLY APPROVED BY THE BOARD OF DIRECTORS. X X X 0 0 0 0 0 0 0 0 0 SHERYL CALLAHAN PRESIDENT & CEO 322761 0 0 0 0 0 8871 0 11126 0 342758 0 0 0 DEIDRE KINSEY CHIEF OPERATING OFFICER 0 219959 0 30000 0 0 0 12633 0 14251 0 276843 0 0 SCOTT PERLMAN EXEC. DIRECTOR - BTBM 156723 0 0 0 21365 0 0 0 24414 0 202502 0 0 0 HAROLD ERMSHAR EXEC. DIRECTOR - HMK 157532 0 0 0 0 0 0 0 32144 0 189676 0 0 0 LOWELL ARELLANO CHIEF FINANCIAL OFFICER 0 157376 0 4500 0 0 0 8094 0 0 0 169970 0 0 PART I, LINE 3 COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY ORGANIZATION'S PRESIDENT, COMPARABILITY AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. A HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATION 760337885 414009FH8 2013-03-20 25136308 REFINANCE 2010 BONDS ISSUED 5/1/2010 & CAPITAL IMPROVEMENTS 0 0 0 B HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATION 760337885 414009HK9 2013-12-04 92288737 CAPITAL PROJECTS 1 0 0 C HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATION 760337885 414009LE8 2016-12-01 73505986 PARTIALLY REFUND 2013 BONDS ISSUED 12/4/2013 0 0 0 A 8450000 25136308 1653548 502726 11967031 11013003 2015 0 1 1 1 B 32945000 54610000 92288737 1427431 1845774 89015532 2015 0 0 1 1 C 1660000 73505986 3650606 1260680 68594700 2018 0 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 1 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATIO DATE THE REBATE COMPUTATION WAS PERFORMED: 03/20/2018 ISSUER NAME: HARRIS COUNTY CULTURAL EDUCATION FACILITIES FINANCE CORPORATIO DATE THE REBATE COMPUTATION WAS PERFORMED: 03/20/2018 SCHEDULE K, PART II, PROCEEDS LINE 3: THE DIFFERENCE BETWEEN THE 03/20/13 BOND ISSUE PRICE OF $25,136,308 AND THE TOTAL PROCEEDS OF THE ISSUE OF $25,181,580 IS DUE TO INVESTMENT EARNINGS OF $45,272. THE DIFFERENCE BETWEEN THE 12/04/13 BOND ISSUE PRICE OF $92,288,737 AND THE TOTAL PROCEEDS OF THE ISSUE OF $92,320,172 IS DUE TO INVESTMENT EARNINGS OF $31,435. THE DIFFERENCE BETWEEN THE 12/01/16 BOND ISSUE PRICE OF $73,505,986 AND THE TOTAL PROCEEDS OF THE ISSUE OF $73,931,822 IS DUE TO INVESTMENT EARNINGS OF $425,836. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD MAY DESIGNATE ONE OR MORE COMMITTEES WHICH SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE CORPORATION. EACH SUCH COMMITTEE SHALL CONSIST OF TWO OR MORE DIRECTORS. THE DESIGNATION OF SUCH COMMITTEES AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD, OR ANY INDIVIDUAL DIRECTOR, OF ANY RESPONSIBILITY IMPOSED ON THE BOARD OR SUCH DIRECTOR BY LAW. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE PRESIDENT PRIOR TO FILING. FORM 990 IS ALSO REVIEWED BY MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE ELECTED TO 3 YEAR TERMS. ALL BOARD OF DIRECTOR MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A WRITTEN REPRESENTATION FORM ANNUALLY. POTENTIAL OR EXISTING CONFLICTS ARE REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY ORGANIZATION'S PRESIDENT, COMPARABILITY AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF BRAZOS PRESBYTERIAN HOMES, INC. ARE KEPT AT ITS ADMINISTRATIVE OFFICES AT BAYOU MANOR AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CARLTON BRAESWOOD LLC 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 263583973 INACTIVE TX 0 0 BRAZOS PRESBYTERIAN HOMES INC GARRETTSON PROPERTY LLC 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 INACTIVE TX 0 0 BRAZOS PRESBYTERIAN HOMES INC BPH HOLDING CO INC 4141 S BRAESWOOD BLVD HOUSTON TX 77025 831048619 SHARED SERVICES/MANAGEMENT TX 501(C)(3) LINE 10 N/A 0 BRAZOS PRESBYTERIAN COMMUNITIES FOUNDATION 4141 S BRAESWOOD BLVD HOUSTON TX 77025 831065145 FOUNDATION FOR AFFILIATES TX 501(C)(3) LINE 12A, I BPH HOLDING CO INC 0 LONGHORN VILLAGE 12501 LONGHORN PKWY AUSTIN TX 78732 200709981 CCRC TX 501(C)(3) LINE 10 BPH HOLDING CO INC 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0