2022-11-15T11:44:38-06:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 5001 SPRING VALLEY ROAD SUITE 600W DALLAS TX 75244 990 2021-01-01 741472640 BRAZOS PRESBYTERIAN HOMES INC BRAZ 7136662651 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 LABINCO CLARKE CHIEF FINANCIAL OFFICER 7136662651 2022-11-14 1 LABINCO CLARKE 999009999 RAHIM HABIB P01912003 9723835700 2022-11-10 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z SHERYL CALLAHAN 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 37812066 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. 14 13 518 14 0 0 709302 2278284 32202530 30629597 6073648 2660665 325564 2243520 39311044 37812066 1006927 1409006 0 0 13318052 14126662 0 0 0 26113843 23799770 40438822 39335438 -1127778 -1523372 216389352 217127228 223988813 221832955 -7599461 -4705727 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 30851364 1409006 30629597 RESIDENCY COSTS, FACILITIES, MEALS AND HEALTH CARE FOR AN AVERAGE OF 389 RESIDENTS. 30851364 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 36 0 518 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X LABINCO CLAKRE 7136605004 4141 SOUTH BRAESWOOD BLVD HOUSTON TX 77025 SHERYL CALLAHAN PRESIDENT & CEO 38.00 2.00 X X 272736 0 17245 JEANETTE WENNENWESER DIRECTOR 1.00 1.00 X 0 0 0 JOHN VAN OSDALL DIRECTOR 2.00 0.00 X 0 0 0 WINTON STARLING DIRECTOR (TERM ENDED) 1.00 1.00 X 0 0 0 OMAR ROUCHON DIRECTOR 1.00 1.00 X 0 0 0 KATHLEEN REDDEN DIRECTOR 1.00 1.00 X 0 0 0 LYNNE QUINN DIRECTOR 1.00 1.00 X 0 0 0 JOHN LEMEN DIRECTOR 1.00 1.00 X 0 0 0 JANE LARKIN DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL KUZNICKI DIRECTOR 1.00 1.00 X 0 0 0 JOHN HUDSON DIRECTOR 1.00 1.00 X 0 0 0 ANDY GANS DIRECTOR 1.00 1.00 X 0 0 0 PATRICIA CLARK DIRECTOR 1.00 1.00 X 0 0 0 JOHN HARTMAN DIRECTOR 1.00 1.00 X 0 0 0 LABINCO CLARKE CHIEF FINANCIAL OFFICER 39.00 1.00 X 175816 0 24385 RACHEL STEVENS COO 40.00 0.00 X 106904 0 609 HAROLD ERMSHAR EXEC. DIRECTOR - HMK 40.00 0.00 X 150016 0 33372 SCOTT PERLMAN DIRECTOR OF DEVELOPMENT 40.00 0.00 X 155330 0 18656 860802 0 94267 3 0 1 0 JOEL P SMITH 13619 BEVKEN CT CYPRESS TX 77429 CONSULTANT 481669 QUALITY INTERIORS 15210 CHAPLIN ST HOUSTON TX 77032 CONTRACTOR 323093 2 2257438 20846 2278284 RESIDENTIAL 623000 15994772 15994772 NURSING 623000 8321496 8321496 ASSISTED LIVING 623000 3210934 3210934 ENTRANCE FEE INCOME 623000 1933855 1933855 MEMORY CARE 623000 1168540 1168540 30629597 2577698 2577698 82767 82767 200 0 200 200 200 PROPERTY TAX ABATEMENT 900099 1819861 1819861 OTHER REVENUE 900099 228196 228196 MEAL & BEVERAGE REVENUE 900099 73233 73233 122230 122230 2243520 37812066 30629597 0 4904185 1409006 1409006 528235 528235 11606069 10484116 1121953 165512 143003 22509 910833 786966 123867 916013 791441 124572 228775 197663 31112 2620269 2263929 356340 922879 797373 125506 176683 152655 24028 1556793 1345079 211714 38727 33460 5267 4915146 4915146 6767939 6767939 565905 488946 76959 FOOD 1808345 1562422 245923 HEALTHCARE 1476942 1276087 200855 REPAIRS & MAINTENANCE 1028855 888937 139918 SUPPLIES 924571 798835 125736 767941 663507 104434 39335438 30851364 8484074 0 8971077 3985036 21000822 22246868 1577088 3809846 1076260 218351 193635 198504 180737166 63862862 119606303 116874304 53356134 56149499 10608033 13644820 216389352 217127228 21504501 16789686 14385862 14886499 100733939 99027130 4209536 1873635 83154975 89256005 223988813 221832955 X -7633757 -4740523 34296 34796 -7599461 -4705727 216389352 217127228 -1523372 4417106 0 X 0 1 X 1 0 X 50104 86895 39693 25352 2277784 2479828 28304967 30397604 34194584 32202530 30629597 155729282 28355071 30484499 34234277 32227882 32907381 158209110 17998 15850 33848 0 17998 15850 33848 158175262 617097 982443 1144530 6072310 2660465 11476845 617097 982443 1144530 6072310 2660465 11476845 114915 1059182 368629 143799 195463 1881988 29087083 32526124 35747436 38443991 35763309 171567943 0.92190 0.93060 0.06690 0.05760 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: RECIPORAL INSURANCE AND OTHER INCOME - 2017 AMOUNT: $ 114,915. MEAL BEVERAGE REVENUE - 2018 AMOUNT: $ 98,832. 2019 AMOUNT: $ 99,266. 2020 AMOUNT: $ 94,798. 2021 AMOUNT: $ 73,233. BEAUTY SHOP - 2018 AMOUNT: $ 8,300. 2019 AMOUNT: $ 7,000. 2020 AMOUNT: $ 9,895. 2021 AMOUNT: $ 12,000. GUEST ROOMS - 2018 AMOUNT: $ 33,177. 2019 AMOUNT: $ 48,004. 2020 AMOUNT: $ 17,914. 2021 AMOUNT: $ 48,473. OTHER REVENUE - 2018 AMOUNT: $ 111,953. 2019 AMOUNT: $ 108,583. INSURANCE PROCEEDS - 2018 AMOUNT: $ 500,000. CFRRG DISTRIBUTIONS - 2018 AMOUNT: $ 48,995. 2019 AMOUNT: $ 82,474. 2021 AMOUNT: $ 44,560. HOUSEKEEPING REVENUE - 2018 AMOUNT: $ 3,093. 2019 AMOUNT: $ 3,762. 2020 AMOUNT: $ 4,637. 2021 AMOUNT: $ 4,392. ANCILLARY REVENUE - 2018 AMOUNT: $ 117,989. RENTAL INCOME FOR RESIDENT PRESENTATIONS - 2018 AMOUNT: $ 116,835. GARAGE/CARPORT REVENUE - 2018 AMOUNT: $ 20,008. 2019 AMOUNT: $ 19,540. 2020 AMOUNT: $ 16,555. 2021 AMOUNT: $ 12,805. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10417865 10417865 126861701 35852165 91009536 43457600 28010697 15446903 116874304 CAPTIVE INSURANCE PRINCIPAL 959613 DUE FROM RELATED PARTY 4676396 CONSTRUCTION IN PROGRESS 8008811 13644820 DEPOSITS 5528560 REFUNDABLE ENTRANCE FEES 83727445 89256005 X 39000305 4417106 4417106 34583199 3228867 3228867 37812066 36106571 0 36106571 3228867 3228867 39335438 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 1,409,006. PROPERTY TAX ABATEMENT 1,819,861. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS 1,409,006. PROPERTY TAX ABATEMENT 1,819,861. 1 HOUSING, FOOD & MEDICAL 65 1409006 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 259460 0 0 0 13276 0 8218 0 9027 0 289981 0 0 0 LABINCO CLARKE CHIEF FINANCIAL OFFICER 163775 0 0 0 12041 0 5160 0 19225 0 200201 0 0 0 HAROLD ERMSHAR EXEC. DIRECTOR - HMK 146635 0 0 0 3381 0 4380 0 28992 0 183388 0 0 0 SCOTT PERLMAN DIRECTOR OF DEVELOPMENT 145672 0 0 0 9658 0 0 0 18656 0 173986 0 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 7305000 25136308 1676051 502726 11944528 11013003 2015 0 1 1 1 B 25530000 54610000 92288737 1446858 1845774 88996105 2015 0 0 1 1 C 1315000 73750008 3645945 1260680 68599361 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 $25,173,797 IS DUE TO INVESTMENT EARNINGS OF $37,489. THE DIFFERENCE BETWEEN THE 12/04/13 BOND ISSUE PRICE OF $92,288,737 AND THE TOTAL PROCEEDS OF THE ISSUE OF $92,319,736 IS DUE TO INVESTMENT EARNINGS OF $30,999. THE DIFFERENCE BETWEEN THE 12/01/16 BOND ISSUE PRICE OF $73,505,986 AND THE TOTAL PROCEEDS OF THE ISSUE OF $73,812,952 IS DUE TO INVESTMENT EARNINGS OF $306,966. 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 A, LINE 6 BPH HOLDING CO., INC., THE PARENT COMPANY OF THE ORGANIZATION, IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A BPH HOLDING CO., INC., THE PARENT COMPANY OF THE ORGANIZATION, APPROVES THE APPOINTMENT AND REMOVAL OF THE DIRECTORS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B BPH HOLDING CO., INC., THE PARENT COMPANY OF THE ORGANIZATION, HAS A RIGHT TO APPROVE OR REJECT ANY DECISIONS MADE BY THE GOVERNING BODY. 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