2021-11-11T09:41:41-06:00 2020-12-31 410746749 CLIFTONLARSONALLEN LLP 801 CHERRY ST SUITE 1400 FORT WORTH TX 76102 990 2020-01-01 461596255 LIGHTHOUSE FOR THE HOMELESS LIGH 8172897474 PO BOX 2645 FORT WORTH TX 76113 TOBY OWEN CEO-PRESBYTERIAN NIGHT SHELTER 8172897474 2021-11-10 1 TOBY OWEN 999009999 MICHAELA J CROMAR CPA P00895728 8178775000 2021-11-10 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z TRUE WORTH PLACE TOBY OWEN PO BOX 2645 FORT WORTH TX 76113 1147501 0 X WWW.TRUEWORTHPLACE.ORG X 2013 TX LEADING THE JOURNEY FROM HOMELESS TO HOME. 31 31 0 182 0 0 202127 373188 517164 489189 59851 31956 0 28860 779142 923193 196260 24202 0 0 763401 734571 0 0 183451 1200023 1253147 2159684 2011920 -1380542 -1088727 17354605 16054121 1295649 1013440 16058956 15040681 X LEADING THE JOURNEY FROM HOMELESS TO HOME. 0 1 1672577 24202 489189 TRUE WORTH PLACE, THE ONLY FREE AREA DAY SHELTER IN FORT WORTH, IS OPERATED BY PRESBYTERIAN NIGHT SHELTER. TRUE WORTH PLACE OFFERS SAFE AND CLEAN DAY SHELTER AND CRITICAL SERVICES TO ITS GUESTS INCLUDING RESTROOM AND SHOWERS, LAUNDRY FACILITIES, MAILING ADDRESS, TELEPHONES, COMPUTERS AND TEMPORARY STORAGE. AS A CENTRAL RESOURCE CENTER FOR PEOPLE EXPERIENCING HOMELESSNESS, TRUE WORTH PLACE LINKS GUESTS WITH LOCAL SERVICE PROVIDERS, PROVIDING ACCESS TO HEALTH CARE, EMPLOYMENT, EDUCATION, MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT, BENEFITS, AND CRITICAL DOCUMENTS INCLUDING ID'S, SOCIAL SECURITY CARDS AND BIRTH CERTIFICATES. 1672577 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 31 31 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X TOBY OWEN 8176327400 PO BOX 2645 FORT WORTH TX 76113 MICKY SEVERSON CHAIR 0.10 1.50 X X 0 0 0 DARYL DAVIS VICE CHAIR 0.10 0.50 X X 0 0 0 JT AUGHINBAUGH TREASURER 0.10 1.50 X X 0 0 0 ROXANNE ANCY SECRETARY 0.10 0.50 X X 0 0 0 RACHEL NAVEJAR-PHILLIPS RESOURCE DEVELOPMENT 0.10 0.50 X 0 0 0 BURCH WALDRON FACILITIES 0.10 0.50 X 0 0 0 CINTYA AULD PROGRAM COMMITTEE 0.10 0.50 X 0 0 0 AMY BROWN BOARD DEVELOPMENT 0.10 0.50 X 0 0 0 EMILY JONES DIRECTOR 0.10 0.50 X 0 0 0 ALICIA LESOK DIRECTOR 0.10 0.50 X 0 0 0 TERRI ANDERSON DIRECTOR 0.10 0.50 X 0 0 0 NANCY SPIKER DIRECTOR 0.10 0.50 X 0 0 0 MEREDYTH HALLER DIRECTOR 0.10 0.50 X 0 0 0 SCOT PIERCE DIRECTOR 0.10 1.50 X 0 0 0 GREG GARIS DIRECTOR 0.10 0.50 X 0 0 0 MATTHEW LOYNACHAN DIRECTOR 0.10 0.50 X 0 0 0 RON SKILLENS DIRECTOR 0.10 0.50 X 0 0 0 KARL TRAVIS DIRECTOR 0.10 0.50 X 0 0 0 JOHN DOUMANY DIRECTOR 0.10 0.50 X 0 0 0 STEPHEN EISNER DIRECTOR 0.10 0.50 X 0 0 0 MICHAEL HOFFER DIRECTOR 0.10 0.50 X 0 0 0 DAN LOWRANCE DIRECTOR 0.10 0.50 X 0 0 0 FRANK NEAL DIRECTOR 0.10 0.50 X 0 0 0 SAM SEXHUS DIRECTOR 0.10 0.50 X 0 0 0 ROBYN MICHALOVE DIRECTOR 0.10 0.50 X 0 0 0 WADE CHAPPELL DIRECTOR 0.10 0.50 X 0 0 0 DEBORAH CONNOR DIRECTOR 0.10 0.50 X 0 0 0 JASON GROCHOWSKI DIRECTOR 0.10 0.50 X 0 0 0 JONATHAN MORRIS DIRECTOR 0.10 0.50 X 0 0 0 SANDRA GARCIA DIRECTOR 0.10 0.50 X 0 0 0 MARK SEHER DIRECTOR 0.10 0.50 X 0 0 0 TOBY OWEN CEO - PNS 1.00 39.00 X 0 181748 11067 COURTNEY GREGORY VICE PRESIDENT OF FINANCE 1.00 39.00 X 0 105283 11145 0 287031 22212 0 0 1 0 0 306390 66798 373188 PROGRAM RELATED RENTAL 531120 416935 416935 CLIENT ASSISTANCE 624100 72254 72254 489189 26464 26464 229800 224308 5492 5492 5492 MISC INCOME 900099 28860 28860 28860 923193 489189 0 60816 24202 24202 619117 578324 401 40392 69571 69171 400 45883 42805 3078 352385 117462 117462 117461 2725 2725 13587 13587 1579 1579 5618 5618 159302 159214 88 331 300 31 434343 390909 21717 21717 60042 60042 SECURITY 151278 151278 PROGRAM SUPPLIES 60596 60596 MEALS AND KITCHEN 8093 8093 EQUIPMENT REPAIRS AND M 1596 1596 1672 1388 284 2011920 1672577 155892 183451 741554 468826 965612 608331 20000 30000 44614 31252 14705390 1705231 13434502 13000159 688746 695279 1358727 1211216 100850 9058 17354605 16054121 39825 34169 1255824 979271 1295649 1013440 X 1739491 1623988 14319465 13416693 16058956 15040681 17354605 16054121 -1088727 70452 0 X 0 1 X 1 1 1 X 572868 5191007 218344 202127 373188 6557534 572868 5191007 218344 202127 373188 6557534 4898681 1658853 37730 50686 56445 26464 171325 7977 75 28860 36912 6765771 1800225 0.24520 0.23380 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: DONATION OF TRUE WORTH BUILDING DATE: 01/24/17 AMOUNT: 14585236. PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST: TREAS. REG. SEC. 1.170A-9(F)(3) PROVIDES THAT AN ORGANIZATION WILL BE TREATED AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST EVEN IF IT FAILS TO MEET THE 33 1/3 PERCENT MECHANICAL TEST. UNDER THE FACTS AND CIRCUMSTANCES TEST, AN ORGANIZATION WILL BE TREATED AS PUBLICLY SUPPORTED IF IT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES, AND MEETS CERTAIN OTHER REQUIREMENTS. THE PERTINENT FACTORS SET FORTH IN THE REGULATIONS ARE DISCUSSED BELOW: I) TEN PERCENT-OF-SUPPORT LIMITATION THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE HAS BEEN 26.66% IN 2017, 24.74% IN 2018, 23.38% IN 2019, AND 24.52% IN 2020, OVER THE 5 YEAR LOOK-BACK PERIOD, WHICH EXCEEDS THE 10% FLOOR FOR CONSIDERATION AS A PUBLIC CHARITY. II) ATTRACTION OF PUBLIC SUPPORT TRUE WORTH PLACE ("TWP") IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS. THE INITIAL GIFT FROM THE FORT WORTH FOUNDATION IS INTENDED FOR USE OVER FIVE YEARS TO HELP SUPPORT AND ESTABLISH THE PROGRAMS OF THE ORGANIZATION. TWP IS A RELATIVELY NEW ORGANIZATION THAT PRESBYTERIAN NIGHT SHELTER ONLY BEGAN MANAGING IN JANUARY OF 2017 AFTER THE BUILDING WAS INITIALLY OPENED IN MID-DECEMBER 2016. III) PERCENTAGE OF FINANCIAL SUPPORT UNDER THE REGULATIONS, THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT FROM PUBLIC SOURCES THE LESS THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS WILL BE. THE PERCENTAGE OF SUPPORT RECEIVED FROM THE GENERAL PUBLIC FOR THE FIVE YEAR PERIOD ENDING ON DECEMBER 31, 2020 IS 24.52%. IV) SOURCES OF SUPPORT TWP IS SUPPORTED BY LOCAL GOVERNMENT GRANTS AND DONORS, MOST OF WHOM ARE LOCAL COMMUNITY MEMBERS WHO ARE INTERESTED IN SUPPORTING THE MISSION AND ACTIVITIES OF TWP. V) REPRESENTATIVE GOVERNING BODY TWP HAS A GOVERNING BODY REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC, HAVING SPECIAL KNOWLEDGE OR EXPERTISE IN THE PARTICULAR FIELDS IN WHICH TWP OPERATES. THE CURRENT BOARD OF DIRECTORS CONSISTS OF BUSINESS PEOPLE, BANKERS, FINANCIAL ADVISORS, ACCOUNTANTS, CHURCH LEADERS, AND COMMUNITY VOLUNTEERS. ALL BOARD MEMBERS ARE LOCAL TO THE FORT WORTH COMMUNITY. VI) ACCOUNTABILITY TO GOVERNMENTAL AGENCIES AS CONDITIONS OF GRANTS TWP RECEIVES FUNDING FROM THE CITY OF FORT WORTH AND FROM TARRANT COUNTY THROUGH EACH GOVERNING BODY'S EMERGENCY SOLUTIONS GRANTS. AS A CONDITION OF THE GRANT FROM THE CITY OF FORT WORTH, THE PROGRAM MUST SERVE A MINIMUM OF 3,000 UNDUPLICATED INDIVIDUALS FROM FORT WORTH. AS A CONDITION OF THE GRANT FROM TARRANT COUNTY, REPORTS DETAILING THE UNDUPLICATED COUNT AND DEMOGRAPHIC DATA OF HOMELESS PERSONS SERVED MUST BE ENTERED INTO THE HOMELESS MANAGEMENT INFORMATION SYSTEM (HMIS) AT LEAST MONTHLY, AND THE COUNTY WILL CHECK HMIS PERIODICALLY TO EXTRACT DATA. VII) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES - TWP SERVES THE GENERAL PUBLIC ON A CONTINUOUS BASIS THROUGH THE FOLLOWING TYPES OF PROGRAM ACTIVITIES: A) TWP IS THE ONLY FREE DAY SHELTER IN THE AREA, OFFERING SAFE AND CLEAN DAY SHELTER AND CRITICAL SERVICES TO GUESTS 365 DAYS EACH YEAR, INCLUDING: I. SHELTER AND CRITICAL SERVICES RESTROOMS AND SHOWERS, LAUNDRY FACILITIES, MEALS, A MAILING ADDRESS, TELEPHONES, COMPUTERS AND INTERNET ACCESS, AND TEMPORARY STORAGE. TRUE WORTH PLACE SERVED, ON AVERAGE, 250* GUESTS EACH DAY, WITH 79* ENROLLING IN ONGOING CASE MANAGEMENT PROGRAMMING DURING THE YEAR. THERE WERE AN ADDITIONAL 1,131 CASE MANAGEMENT SESSIONS PROVIDED FOR NON-ENROLLED GUESTS THROUGH OPEN CASE MANAGEMENT THE FIRST STEP IN THE JOURNEY HOME. II. LINKS WITH OTHER LOCAL SERVICE PROVIDERS FOR ACCESS TO HEALTH CARE, EMPLOYMENT, EDUCATION, MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT, BENEFITS, AND CRITICAL DOCUMENTS. IN 2020, 391* DIFFERENT CLASSES WERE OFFERED AND 43 PARTNER AGENCIES PROVIDED ON-SITE SERVICES. *IN MARCH 2020, TWP LIMITED OCCUPANCY DUE TO SOCIAL DISTANCING REQUIREMENTS. TWP ALSO PAUSED ALL CLASSES TO PREVENT CONGREGATIONAL MEETINGS. THESE STEPS WERE TAKEN TO REDUCE THE SPREAD OF COVID19 IN THE SHELTER SYSTEM. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14319465 66798 969569 13416694 16128432 34079 1843046 14319465 18227244 1401541 3500353 16128432 19833764 1606520 18227244 0.00000 0.96290 0.03710 1 1 0 14617258 1671687 12945571 68132 23544 44588 20000 10000 10000 13000159 BENEFICIAL INTEREST IN NORTH TEXAS COMMUNITY FOUNDATION FUND 1211216 F 1211216 DEFERRED TENANT IMPROVEMENTS 863028 PAYABLE TO AFFILIATE 116243 979271 X 980058 70452 70452 909606 13587 13587 923193 1998333 0 1998333 13587 13587 2011920 PART V, LINE 4: THE TRUE WORTH PLACE BUILDING IS PERMANENTLY RESTRICTED BY THE DONOR TO SERVE THE HOMELESS AND LEASE ITS FACILITIES TO JPS. THE ORGANIZATION'S TEMPORARILY RESTRICTED FUNDS INCLUDE MULTI-YEAR PLEDGES AND OTHER FUNDS DESIGNATED TO SUPPORT OPERATIONS. PART X, LINE 2: TRUE WORTH PLACE (TWP) IS ORGANIZED AS A NONPROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS SECTION EXEMPTS TWP FROM TAXES ON INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE INTERNAL REVENUE SERVICE (IRS) HAS PREVIOUSLY CLASSIFIED THE TWP AS A PUBLIC CHARITY. TAXES ARE PAID ON NET INCOME EARNED FROM SOURCES UNRELATED TO THE EXEMPT PURPOSES. THERE WAS NO NET INCOME FROM UNRELATED BUSINESS FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019. TWP FILES AS TAX-EXEMPT ORGANIZATIONS. THE TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. 1 RENTAL ASSISTANCE 10 8222 CRITICAL DOCUMENTS 41 1025 TRANSPORTATION ASSISTANCE 578 12815 OTHER GENERAL ASSISTANCE 14 2140 PART I, LINE 2: GRANTS ARE MADE IN THE COURSE OF TRUE WORTH'S PROGRAMS. THEY ARE CLOSELY MONITORED AND GENERALLY PAID DIRECTLY TO THE PROVIDER OF THE SERVICES FOR WHICH THEY ARE GRANTED. 0 0 0 0 0 0 0 0 0 TOBY OWEN CEO - PNS 0 161748 0 20000 0 0 0 0 0 11067 0 192815 0 0 FORM 990, PART III, LINE 3 LEADERSHIP AND STAFF AT TWP TOOK NECESSARY MEASURES TO MITIGATE THE SPREAD OF COVID-19; THE FOLLOWING STEPS WERE IMPLEMENTED TO ENSURE THE HEALTH AND SAFETY OF ALL THE PEOPLE THAT WALKED THROUGH THE DOORS OF TWP: WHILE A MAJORITY OF TRUE WORTH PLACE OPERATIONS WERE PUT ON HOLD DURING THE FIRST YEAR OF THE PANDEMIC, TWP CONTINUED PROVIDING A PLACE FOR THOSE SEEKING SHELTER AND SAFETY, OFFERING SHOWERS/RESTROOMS, MAIL SERVICES, AND DAY-USE LOCKERS. ENRICHMENT CLASSES WERE PUT ON PAUSE; BUT CASE MANAGERS CONTINUED TO MEET WITH GUESTS TO HELP THEM ON THEIR JOURNEY OUT OF HOMELESSNESS. TWP ADJUSTED OPERATING HOURS AND REDUCED THE NUMBER OF PEOPLE THAT COULD BE IN THE BUILDING AT ONE TIME. REDUCING THE NUMBER OF PEOPLE THAT COULD BE IN THE BUILDING AT ONE TIME HELPED WITH SOCIAL DISTANCING. MASKS WEARING AND SOCIAL DISTANCING WAS MANDATORY; AND STAFF WERE REQUIRED TO DO A DAILY COVID-19 QUESTIONNAIRE TO PREVENT THE SPREAD OF COVID (ACROSS CAMPUS). FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS COMPOSED OF THE OFFICERS OF THE CORPORATION AND THE CHAIRS OF THE STANDING COMMITTEES OF THE BOARD. IT MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS SUBJECT TO CERTAIN LIMITATIONS IMPOSED BY LAW AND BY THE BYLAWS OF THE PRESBYTERIAN NIGHT SHELTER. SHOULD THE POSITION OF CEO BECOME VACANT, THE EXECUTIVE COMMITTEE WILL EXERCISE ALL SUCH POWERS AND PERFORM SUCH DUTIES AS MAY FROM TIME TO TIME BE ASSIGNED TO, OR REQUIRED OF, THE CEO. ALL ACTIONS OF THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD AT ITS NEXT MEETING SUCCEEDING SUCH ACTION. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION'S SOLE MEMBER, PRESBYTERIAN NIGHT SHELTER, PERFORMS MANAGERIAL AND ADMINISTRATIVE FUNCTIONS FOR THE TRUE WORTH PLACE. FORM 990, PART VI, SECTION A, LINE 6 PRESBYTERIAN NIGHT SHELTER IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER, PRESBYTERIAN NIGHT SHELTER ELECTS ALL THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B AS THE SOLE MEMBER, PRESBYTERIAN NIGHT SHELTER APPROVES ALL GOVERNING DECISIONS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B PRESBYTERIAN NIGHT SHELTER UTILIZES THE FOLLOWING REVIEW PROCESS BEFORE FILING THE 990 AND ATTACHMENTS WITH THE IRS. THE EXECUTIVE MANAGEMENT REVIEWS THE RETURN IN DETAIL WITH THE PAID PREPARER; THE RETURN IS THE FORWARDED TO ALL MEMBERS OF THE BOARD PRIOR TO SIGNATURE AND FILING. FORM 990, PART VI, SECTION B, LINE 12C UPON EMPLOYMENT, ALL EMPLOYEES AGREE TO ABIDE BY THE POLICY AND NOT ENGAGE IN ANY ACTIVITY, PRACTICE, OR ACT WHICH CONFLICTS WITH, OR APPEARS TO CONFLICT WITH, THE ORGANIZATION'S INTERESTS. EMPLOYEES ARE REQUIRED TO FULLY DISCLOSE ANY CONFLICT OR POTENTIAL CONFLICT TO THEIR SUPERVISOR AND ANOTHER MEMBER OF MANAGEMENT. SHOULD THE EMPLOYEE REQUEST AN EXCEPTION TO THE POLICY, THEY MAY REQUEST IN WRITING THAT THE CHIEF EXECUTIVE OFFICER REVIEW THE SITUATION AND GRANT AN EXCEPTION. ON AN ANNUAL BASIS EACH BOARD MEMBER IS REQUIRED TO SIGN THE DISCLOSURE STATEMENT WHICH REQUIRES BOARD MEMBERS TO SPECIFICALLY DETAIL ANY INDIVIDUAL OR BUSINESS-RELATED EXCEPTIONS THAT MAY APPLY. THE EXCEPTIONS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND PROCEDURES ARE FOLLOWED TO DETERMINE IF A CONFLICT EXISTS AND APPROPRIATE ACTIONS TO TAKE. IF A POTENTIAL CONFLICT IS DISCOVERED IT WOULD BE DISCUSSED WITH THE BOARD CHAIR AND IF NECESSARY THE EXECUTIVE COMMITTEE. IF IT IS DETERMINED AFTER DISCUSSION THAT A CONFLICT EXISTS, THE CONFLICTED MEMBER WOULD HAVE TO ABSTAIN FROM VOTES, REMOVE THEMSELVES FROM COMMITTEES, OR IN SOME CASES REMOVE THEMSELVES FROM THE BOARD COMPLETELY. THE ORGANIZATION DOCUMENTS PROCEEDINGS FROM CONFLICT OF INTEREST DISCUSSIONS IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE OFFICERS OF ITS OWN, INSTEAD IT IS MANAGED BY A RELATED PARTY, THE PRESBYTERIAN NIGHT SHELTER. AS A RESULT, TRUE WORTH PLACE RELIES ON THE GOVERNANCE OF THE PRESBYTERIAN NIGHT SHELTER TO DETERMINE ITS EMPLOYEES' COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS & CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST AND THE SUBMISSION OF WRITTEN REQUEST TO THE CEO. PRESBYTERIAN NIGHT SHELTER OF TARRANT COUNTY PO BOX 2645 FORT WORTH TX 76113 751985591 HOMELESS & EMERGENCY SHELTER AND SOLUTIONS TX 501(C)(3) LINE 7 N/A 0 PRESBYTERIAN NIGHT SHELTER ENDOWMENT FOUNDATION PO BOX 2645 FORT WORTH TX 76113 832124862 SUPPORT PRESBYTERIAN NIGHT SHELTER TX 501(C)(3) LINE 12B, II PRESBYTERIAN NIGHT SHELTER 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0